Heading | Description | Tax rate (%) |
39.03 | Polymer from styrene, primary form. | |
| - Polystyrene: | |
3903.11 | - - Expansible form: | |
3903.11.10 | - - - grain shape | 5 |
3903.11.90 | - - - other shapes | 5 |
3903.19 | - - Other forms: | |
3903.19.10 | - - - Scatter form | 5 |
| - - - Grain form: | |
3903.19.21 | - - - -High impact polystyrene (HIPS) | 5 |
3903.19.29 | - - - - Others | 5 |
| - - - Others: | |
3903.19.91 | - - - - High impact polystyrene(HIPS) | 5 |
3903.19.99 | - - - - Others | 5 |
3903.20 | - Copolymer styren-acrylonitril (SAN): | |
3903.20.40 | - - Scatter form in water environment | 10 |
3903.20.50 | - - Scatter form in non-water environment | 5 |
3903.20.90 | - - Others | 5 |
3903.30 | - Copolymer acrylonitril-butadien-styren (ABS): | |
3903.30.40 | - - Scatter form in water environment | 8 |
3903.30.50 | - - Scatter form in non-water environment | 5 |
3903.30.60 | - - Grain form | 3 |
3903.30.90 | - - Others | 5 |
3903.90 | - Others: | |
3903.90.30 | - - Scatter form | 5 |
| - - Others: | |
3903.90.91 | - - - High impact polystyrene(HIPS) | 5 |
3903.90.99 | - - - Others | 5 |
| | |
54.02 | General filament fiber (excluding sewing), unpackaged for retail, including general monofilament fiber with the slenderness under 67 decitex. | |
| - Fiber with high durability made from nylon or other polyamide: | |
5402.11.00 | - - From aramid | 0 |
5402.19.00 | - - Others | 0 |
5402.20.00 | - Fiber with high durability from polyester | 0 |
| - Kindle fiber: | |
5402.31.00 | - - From nylon or other polyamide, each fiber’s slenderness under 50 tex | 0 |
5402.32.00 | - - From nylon or other polyamide, each fiber’s slenderness above 50 tex | 0 |
5402.33.00 | - - From polyester | 0 |
5402.34.00 | - - From polypropylene | 0 |
5402.39.00 | - - Others | 0 |
| - Other fiber, single and have no torsion or the number of torsion is not over 50 circle per meter: | |
5402.44.00 | - - From elastic resin | 3 |
5402.45.00 | - - Others, from nylon or other polyamide | 0 |
5402.46.00 | - - Others, from polyester, partly directed | 0 |
5402.47.00 | - - Others, from polyester | 0 |
5402.48.00 | - - Others, from polypropylene | 0 |
5402.49.00 | - - Others | 0 |
| - Other fiber, single and have torsion or the number of torsion is not over 50 circle per meter: | |
5402.51.00 | - - From nylon and other polyamide | 0 |
5402.52.00 | - - From polyester | 0 |
5402.59 | - - Others: | |
5402.59.10 | - - - From polypropylene | 0 |
5402.59.90 | - - - Others | 0 |
| - Others, folded fiber or cable fiber: | |
5402.61.00 | - - From nylon and other polyamide | 0 |
5402.62.00 | - - From polyester | 0 |
5402.69 | - - Others: | |
5402.69.10 | - - - From polypropylene | 0 |
5402.69.90 | - - - Others: | 0 |
| | |
59.02 | Thin cloth to make tire from high durable fiber from nylon or other polyamide, polyester or artificial silk viscous. | |
5902.10 | - From nylon or other polyamide: | |
| - - Rubberized clothe for making bead: | |
5902.10.11 | - - - Nylon-6 | 3 |
5902.10.19 | - - - Others | 5 |
| - - Others: | |
5902.10.91 | - - - From Nylon-6 | 7 |
5902.10.99 | - - - Others | 5 |
5902.20 | - From polyester: | |
5902.20.20 | - - Rubberized clothe for making bead | 0 |
| - - Others: | |
5902.20.91 | - - - Cotton content | 0 |
5902.20.99 | - - - Others | 3 |
5902.90 | - Others: | |
5902.90.10 | - - Rubberized clothe for making bead | 0 |
5902.90.90 | - - Others | 0 |
| | |
72.17 | Line of non compound iron or steel | |
7217.10 | - No plating or buffing: | |
7217.10.10 | - - Have carbon content under 0,25% due to weight | 15 |
| - - Have carbon content from 0,25% to under 0,6% due to weight: | |
7217.10.22 | - - - Vocal cords; flat steel line for ripe drum; pre-stressing steel; easy-cutting steel line | 0 |
7217.10.29 | - - - Others | 10 |
| - - Have carbon content over 0,6% due to weight | |
7217.10.31 | - - - Steel line for making spoke; vocal cords; flat steel line for ripe drum; pre-stressing steel line; easy-cutting steel line | 0 |
7217.10.39 | - - - Others | 5 |
7217.20 | - Zinc plated or covered: | |
7217.20.10 | - - Have carbon content under 0,25% due to weight | 10 |
7217.20.20 | - - Have carbon content from 0,25% to under 0.45% due to weight: | 5 |
| - - Have carbon content over 0,45% due to weight | |
7217.20.91 | - - -Aluminum conductor steel-reinforced(ACSR) | 0 |
7217.20.99 | - - - Others | 5 |
7217.30 | - Plated or covered by other primary metal: | |
| - - Have carbon content under 0,25% due to weight: | |
7217.30.11 | - - - Zinc plated or covered: | 10 |
7217.30.19 | - - - Others | 10 |
| - - Have carbon content from 0,25% to under 0,6% due to weight: | |
7217.30.21 | - - - Zinc plated or covered: | 5 |
7217.30.29 | - - - Others | 5 |
| - - Have carbon content over 0,6% due to weight | |
7217.30.31 | - - - High carbon steel line covered by bronze-bronze to make steam-pump bead (bead line) | 3 |
7217.30.32 | - - - Others, Zinc plated or covered | 5 |
7217.30.39 | - - - Others | 5 |
7217.90 | - Others: | |
7217.90.10 | - - Have carbon content under 0,25% due to weight | 10 |
7217.90.90 | - - Others | 5 |
Vietnamese
Circular 38/2013/TT-BTC DOC (Word)
Circular 38/2013/TT-BTC PDF (Original)
Circular 38/2013/TT-BTC ZIP (Word)
