Decision No. 404/2004/QD-BTM dated April 1, 2004 of the Ministry of Trade promulgating the list of consumer goods to serve the determination of import tax payment time limits

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Issuing body:	Ministry of Trade	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	404/2004/QD-BTM	Signer:	Mai Van Dau
Type:	Decision	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	01/04/2004	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Commerce - Advertising , Export - Import , Tax - Fee - Charge

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THE MINISTRY OF TRADE -------------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness --------------
No. 404/2004/QD-BTM	Hanoi, April 1, 2004

DECISION

PROMULGATING THE LIST OF CONSUMER GOODS TO SERVE THE DETERMINATION OF IMPORT TAX PAYMENT TIME LIMITS

THE MINISTER OF TRADE

Pursuant to the Government s Decree No. 29/2004/ND-CP of January 16, 2004 defining the functions, tasks, powers and organizational structure of the Trade Ministry;

Pursuant to the Government s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No.04/1998/QH10 of May 20, 1998;

After consulting the concerned ministries and branches;

DECIDES:

Article 1.-To promulgate together with this Decision the List of consumer goods to serve the determination of import tax payment time limits.

Article 2.-This Decision takes effect 15 days after its publication in the Official Gazette and replaces the Trade Minister s Decision No. 1655/1998/QD-BTM of December 25, 1998.

FOR THE MINISTER OF TRADE
VICE MINISTER

Mai Van Dau

LIST

OF CONSUMER GOODS TO SERVE THE DETERMINATION OF IMPORT TAX PAYMENT TIME LIMITS

(Promulgated together with the Trade Minister s Decision No. 0404/2004/QD-BTM of April 1, 2004)

This list of consumer goods was drawn up by the Trade Ministry on the basis of Vietnam s List of export goods, and import goods promulgated together with the Finance Minister s Decision No. 82/2003/QD-BTC of June 13, 2003.

The use principles of this List of consumer goods shall be as follows:

1. The List of consumer goods shall serve only the determination of import tax payment time limits, without relating to and affecting other current regulations of the State on management of import goods.

2. The full titles of chapters in this list are the titles specified in Vietnam s List of export goods and import goods, promulgated together with above-said Finance Minister s Decision No. 82/2003/QD-BTC.

3. Commodities in chapters not specified in this list shall not be considered consumer goods.

For example: No goods specified in Chapters 1, 5, 11,... are consumer goods.

4. All goods of the chapters included in the list, which are the whole chapter, are consumer goods, except otherwise provided for by the list.

For example: All goods in Chapters 16, 46, 57, ... are consumer goods. All goods in Chapter 61 are consumer goods, except for those under subheadings No. 61143010 and 61149010.

5. In cases where only 4-digit headings or 6-digit subheadings are listed, all goods under 8-digit subheadings of such 4-digit headings or 6-digit subheadings shall be considered consumer goods, except otherwise provided for by the list.

For example: All dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared under heading No. 0712, including onion (under sub-heading No. 07122000), Jew s ear (Agaricus spp., sub-heading No. 07123100), tremella (Tremella spp., sub-heading No. 07123300), truffle (truffle - sub-heading No. 07123910), etc., are all consumer goods.

6. In cases where the 4-digit headings and 6-digit sub-headings are extended to 8-digit sub-headings, only goods under newly-extended 8-digit sub-headings are considered consumer goods, while goods under other sub-headings shall not be considered consumer goods.

For example: In heading No. 9004, only sun glasses (under sub-heading No. 90041090) and swim goggles (under sub-heading No. 90049030) are consumer goods, glasses and goggles of other types under this heading shall not be considered consumer goods.

Heading		Subheading					Description of goods items
							Chapter 2
0201							Meat of bovine animals, fresh or chilled
0202							Meat of bovine animals, frozen
0203							Pork, fresh, chilled or frozen
0204							Meat of sheep or goats, fresh, chilled or frozen
0205		00		00			Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
0206							Post-slaughtering edible by-products of bovine animals, pigs, sheep, goats, horses, asses, mules or hinnies, chilled or frozen
0207							Post-slaughtering meat and edible by-products of poultry of heading No.01.05, fresh, chilled or frozen
0208							Other post-slaughtering meat and edible meat by-products of other animals, fresh, chilled or frozen
0209		00		00			Pig fat, free of lean meat, and poultry fat (not yet rendered) or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked
0210							Post-slaughtering meat and edible meat by-products, salted, in brine, dried or smoked, edible flours and meals of post-slaughtering meat or meat by- products
							Chapter 3
0301							Live fish (other than those for breeding)
0302							Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04
0303							Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04
0304					Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
0305					Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish meat fit for human consumption
0306					Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
0307	00				Mollusks, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans or mollusks, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption
					Chapter 4
0401					Milk and cream, not yet condensed nor added with sugar or other sweeteners.
0402					Milk and cream, condensed nor added with sugar or other sweeteners.
0403						Buttermilk (by-products obtained from butter making), curd and cream, yogurt, kephir, and other fermented or acidified milk and cream, whether or not condensed or added with sugar or other sweeteners or flavors, or added with fruits, nuts or cocoa
0404						Whey, whether or not condensed or added with sugar or other sweeteners; products consisting of natural milk constituents, whether or not added with sugar or other sweeteners, not elsewhere specified or included
0405						Butter and other fats and oils derived from milk; dairy spreads
0406						Cheese and curd for making cheese
0407		00				Eggs of birds and poultry, in shell, fresh, preserved or cooked (other than those for breeding)
0408						Eggs of birds and poultry, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, molded, frozen or otherwise preserved, whether or not containing added sugar or other sweetener
0409		00	00			Natural honey
0410		00				Foods of animal origin, not elsewhere specified or included...
						Chapter 6
0603						Cut flowers and flower buds of a kind suitable for bouquets for ornamental purpose, fresh, dried, dyed, bleached, impregnated or other prepared
0604						Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods or a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
						Chapter 7
0701						Potatoes, fresh or chilled
0701		90	00			- Other
0702		00	00			Tomatoes, fresh or chilled
0703						Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled (other than those for breeding)
0704						Cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled
0705						Lettuce (lactuca sativa) and chicory (cichorium spp), fresh or chilled
0706						Carrots, turnips, salad beetroots, salsify, celeriac, radishes and similar edible roots, fresh or chilled
0707		00	00			Cucumbers and gherkins, fresh or chilled
0708						Leguminous vegetables, whether or not shelled, fresh or chilled
0709						Other vegetables, fresh or chilled
0710						Assorted vegetables (whether or not cooked by steaming or boiling), frozen
0711						Assorted vegetables, provisionally preserved (for example, by sulfur dioxide gas, in brine, in sulfur water or in other preservative solutions), but unsuitable in that state for immediate consumption
0712						Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
0713						Dried leguminous vegetables of various kinds, shelled, whether or not skinned or split (other than those for breeding)
0714						Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith
						Chapter 8
0801						- Coconut
0801		11	00			- - Desiccated
0801		19	00			- - Other
						- Brazil nuts
0801		21	00			- - In shell
0801		22	00			- - Shelled
						- Cashew nuts
0801		32	00			- - Shelled
0802						Other nuts, fresh or dried, whether or not shelled or peeled
0803		00	00			Bananas, including plantains, fresh or dried
0804						Dates, figs, pineapples, avocados, guavas, mangoes and mangos teens, fresh or dried
0805						Citrus fruit, fresh or dried
0806						Grapes, fresh or dried
0807						Melons (including watermelons) and papaws, fresh
0808						Apples, pears and quinces, fresh
0809						Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
0810						Other fruits, fresh
0811						Fruits and nuts of various kinds, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweeteners
0812						Fruits and nuts, provisionally preserved (for example, by sulfur dioxide gas, in brine, in sulfur water or in other preservative solutions), but unsuitable in that state for immediate consumption
0813						Dried fruits, other than those of heading Nos. 0801 to 0806; mixtures of nuts or dried fruits of this Chapter
0814		00	00			Peel of citrus fruits, or melons (including water melons), fresh, frozen, dried or temporarily preserved in brine, sulfur water or in other preservative solutions
						Chapter 9
0901						Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
						- Roasted coffee
0901		21				- - Not decaffeinated
0901		22				- - Decaffeinated
0902						Tea, whether or not flavored
0903		00	00			Mate
0904						Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
0909						Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries
0910						Ginger, saffron, turmeric, thyme, bay leaves, curry and other spices
						Chapter 10
1006		30	00			- Semi-milled or wholly milled rice, whether or not polished or glazed
1006		40	00			- Broken rice
						Chapter 12
1206		00	00			Sunflower seeds, whether or not broken
						Chapter 15
1501		00	00			Pig fat (including lard) and poultry fat, other than that of heading
						No. 02.09 or 15.03
1507						Soya-bean oil and its fractions, whether or not refined but not
						chemically modified
1507		90	10			- - Refined
1507		90	90			- - Other
1508						Ground-nut oil and its fractions, whether or not refined but not chemically modified
1508		90	10			- - Refined
1508		90	90			- - Other
1509						Olive oil and its fractions, whether or not refined but not chemically modified
1509		90				- Other
						- - Refined
1509		90	11			Packed with a net weight not exceeding 30 kg
1509		90	21			Packed with a net weight not exceeding 30 kg
1509		90	91			Packed with a net weight not exceeding 30 kg
1509		90	99			- - Other
1510		00				Other oils and their fractions, obtained from olive, whether or not refined but not chemically modified, including blends of these oils or fractions with oils or fractions of heading No. 15.09
1510		00	91			- - Refined
1510		00	99			- - Other
1511						Palm oil and its fractions, whether or not refined but not chemically modified
1511		90	90			- - Other
1512						Sunflower seed oil, safflower or cotton-seed oil and fractions thereof, whether or not refined but not chemically modified
1512		19	10			- - - Refined oil
1512		19	90			- - - Other
1512		29	10			- - - Refined
1512		29	90			- - - Other
1513						Coconut oil, palm kernel or babassu oil and fractions thereof, whether or not refined but not chemically modified
1513		19	10			- - - Refined
1513		19	90			- - - Other
1513		29	10			- - - Refined
1513		29	90			- - - Other
1514						Rape oil, colza or mustard oil and fractions thereof, whether or not refined but not chemically modified
1514		19	90			- - - Other
1514		91	90			- - - Other
1514		99	10			- - - Refined
1514		99	20			- - - - Fractions of unrefined oils
1514		99	99			- - - - Other
1515						Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined but not chemically modified
1515		29	90			- - - Other
1515		40	90			- - Other
1515		50	90			- - Other
1515		90	99			- - - Other
1516						Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared
1517		10	00			- Margarine, excluding liquid margarine
1517		90	90			- - Other
						Chapter 16 The whole Chapter 16
						Chapter 17
1701						Cane or beet sugar and chemically pure sucrose, in solid form
						- Other
1701		91	00			- - Containing added flavoring or coloring matter
1701		99				- - Other
1701		99	10			- - - White sugar
1701		99	90			- - - Other
1704						Sugar confectionery (including white chocolate), not containing cocoa
						Chapter 18
1806						Chocolate and other edible preparations containing cocoa
						Chapter 19
1901						Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings No. 0401 thru No.0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
1902						Pasta, whether or not cooked or stuffed (meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or not prepared
1903		00	00			Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, siftings or in similar form
1904						Prepared foods obtained from the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize), in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
1905						Bread, pastry, cakes and other bakers wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
						Chapter 20
2001						Vegetables, fruits, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
2002						Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid
2003						Mushroom and truffles, prepared or preserved otherwise than by vinegar or acetic acid
2004						Other vegetables, prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 20.06
2005						Other vegetables, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06
2006		00	00			Vegetables, fruits, nuts, fruit-peeled and other parts of plants, preserved by sugar (drained, glace or crystallized)
2007						Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not added with sugar or other sweeteners
2008						Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetener or spirit, not elsewhere specified or included
2009						Fruit juices (including grape must) and vegetable juices, unfermented and not added with spirit, whether or not added with sugar or other sweeteners
						Chapter 21
2101						Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrated thereof
2103						Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
2104						Soup, broths and preparations therefor; homogenized composite food preparations
2105		00	00			Ice cream and similar products, whether or not containing cocoa
2106						Food preparations not elsewhere specified or included
2106		90	10			- - Tofu, dried and in bars
2106		90	20			- - Syrups, added with coloring matters or flavors
2106		90	30			- - Non-dairy cream
2106		90	90			- - Other
						Chapter 22
2201						Waters, including natural or artificial mineral water and aerated waters, not added with sugar or other sweeteners or flavors; ice and snow
2202						Waters, including mineral waters and aerated waters, added with sugar or other sweeteners or flavors, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09
2203						Beer made from malt
2204						Wine made from fresh grapes, including fortified wines; grape must other than that of heading No. 20.09
2205						Vermouth and other wines of fresh grapes flavored with plants or aromatic substances
2206						Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
2207						Undenatured ethyl alcohol of an alcoholic strength of 80% vol or higher; ethyl alcohol or other spirits, denatured, of any strength
2208						Undenatured ethyl alcohol of an alcoholic strength of under 80% vol; spirits, liquors and other spirituous beverages
2209		00	00			Vinegar and substitutes therefor obtained from acetic acid
						Chapter 23
2309		10				- Dog or cat food, put up for retail sale
						Chapter 24
2402						Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes
2403						Processed tobacco. and processed tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
2403		10				- Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
						- - Put up for retail sale
2403		10	11			- - - Blended tobacco leaves
2403		10	19			- - - Other
						- Other
2403		91	00			- - "Homogenized" or "reconstituted" tobacco
2403		99	40			- - - Tobacco powder for sniffing
2403		99	50			- - - Tobacco leaves not for sniffing, including tobacco leaves for chewing
2403		99	60			- - - Ang Hoon
2403		99	90			- - - Other
						Chapter 33
3303		00	00			Perfumes and air fresher
3304						Cosmetics or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations
3305						Preparations for use on the hair
3306						Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), put up for retail sale
3307						Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties
						Chapter 34
3401						Soap, organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; surface-active organic products and preparations for cleaning skin, in the form not containing soap; paper, wadding, felt, and nonwovens, impregnated, coated or covered with soap or detergent
3402						Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading No. 34.01
3405						Polishes and creams of various kinds for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 34.04
3406		00	00			Candles, tapers and the like
						Chapter 36
3604						Fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles
3604		90	20			- Small fireworks and percussive caps for use as toys
3604		90	90			- - Other
3605						Matches, other than pyrotechnic articles of heading No. 36.04
3606		10	00			- Liquid or liquefied gas fuels in containers of a kind used for filling or refilling lighters, of a capacity not exceeding 300 cm³
3606		90	10			- - Solid or semi-solid fuels, solidified alcohol and other similarly manufactured fuels
						Chapter 37
3702						Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized and unexposed
3703						Photographic paper, paperboard and textiles, sensitized and unexposed
						Chapter 39
3926						Other products of plastics and products of other materials of headings No 39.01 thru No. 39.14
						Chapter 42
4201		00	00			Saddlery and harness for any animal (including traces, leads, knee pads, saddle cloths, saddle bags, dog coats and the like), of any material
4202						Trunks, suit-cases, vanity-cases, executive cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling-bags, toilet bag, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sport bags, bottle-cases, jewelry boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper
4203						Articles of apparel and clothing accessories of leather or composition leather
						Chapter 43
4303						Garment, apparel and clothing accessories, and other articles of furskin
4304						Artificial fur and articles thereof
						Chapter 44
4414		00	00			Wooden frames for paintings, photographs, mirrors or similar objects
4419		00	00			Tableware and kitchenware of wood
4420						Wood marquetry and inlaid wood; caskets, and cases for jewelry or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
4421						Other articles of wood
						Chapter 46 The whole Chapter 46
						Chapter 48
4814						Wallpaper and similar wall coverings; window transparencies of paper
4815		00	00			Floor coverings on a base of paper or of paperboard, whether or not cut to size
4817						Envelopes, letter, cards, plain postcards and correspondence card, of paper or paperboard; boxes, pouches, wallets, writing compendium, of paper or paperboard, containing an assortment of paper stationary
4818						Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 16 cm, or cut to size or shape; handkerchiefs, cleansing tissue, towel, tablecloths, serviettes, napkin for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers
4819						Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like
4820						Registers, accounting books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folder, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard
4823						Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paperboard, cellulose wadding or webs of cellulose fiber
4823		60	00			- Trays, dishes, dishes, glasses, cups and similar articles of paper or paperboard
4823		90	10			- - Votive paper
						Chapter 49
4909		00	00			Printed or illustrated postcards, printed card bearing personal greetings, messages, or announcements, whether or not illustrated, with or without envelopes or trimmings
4910		00	00			Calendars of various kinds, including calendar blocks
						Chapter 50
5007						Woven fabrics of silk or of silk waste
						Chapter 51
5111						Woven fabrics of carded wool or of carded fine animal hair
5112						Woven fabrics of combed wool or of combed fine animal hair
5113		00	00			Woven fabrics of coarse animal hair or of horse tail or mane
						Chapter 52
5208						Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2
5209						Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2
5210						Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m2
5211						Woven fabrics of cotton, containing 85% or more by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2
5212						Other woven fabrics of cotton
						Chapter 53
5309						Woven fabrics of flax
5310						Woven fabrics of jute or other textile bast fiber of heading No. 53.03
5311		00	00			Woven fabrics of other vegetable textile fibers; woven fabrics of paper yarn
						Chapter 54
5407						Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading No. 54.04
5408						Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading No. 54.05
						Chapter 55
5512						Woven fabrics of synthetic staple fibers, containing 85% or more by weight of synthetic staple fibers
5513						Woven fabrics of synthetic staple fibers, containing less than 85% by weight of such fibers, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2
5514						Woven fabrics of synthetic staple fibers, containing less than 85% by weight of such fibers, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2
5515						Other woven fabrics of synthetic staple fibers
5516						Woven fabrics of reconstituted staple fibers
						Chapter 57 The whole Chapter 57
						Chapter 58 The whole Chapter 58
						Chapter 60 The whole Chapter 60
						Chapter 61 The whole Chapter 61, except for 6114.30.10 and 6114.90.10
						Chapter 62 The whole Chapter 62, except for 6211.33.10 and 6211.39.10
						Chapter 63
6301						Blankets and traveling rugs
6302						Bed linen, table linen, toilet towel and kitchen towel
6303						Curtains (including drapes) and interior blinds; curtain or bed valances
6304						Other house-furnishing textile articles, other than those of heading No. 94.04
6307		10				- Floor cloths, dish cloths, duster and the like
6308		00	00			Sets of decorative fabrics and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packing for retail sale
6309		00	00			Worn clothing and other worn garment articles
						Chapter 64 The whole Chapter 64, except for heading No. 6406
						Chapter 65
6503		00	00			Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No. 65.01, whether or not lined or trimmed
6504		00	00			Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
6505						Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the pieces (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
6506						Other hats and headgear, whether or not lined or trimmed
						Chapter 66
6601						Umbrellas and sun-shades (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
6602		00	00			Walking-sticks, seat-sticks, whips, riding-crops and the like
						Chapter 67
6702						Artificial flowers, foliages and fruits and parts thereof, articles made of artificial flowers, foliages or fruits
6703		00	00			Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like
6704						Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included
						Chapter 69
6910						Sinks, wash basins, wash basin pedestals, bath-tubs, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
6911						Tableware, kitchenware of porcelain, other household articles and sanitary ware of porcelain or china.
6912		00	00			Tableware, kitchenware, other household articles and sanitary ware of ceramic, other than of porcelain or china
6913						Statuettes and other ornamental articles of ceramic and porcelain
6914						Other products of ceramic and porcelain
						Chapter 70
7013						Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No. 70.10 or 70.18)
7018		10	00			Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewelry; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewelry; glass microspheres not exceeding 1 mm in diameter
7018		90	90			- - Other
						Chapter 71
7113						Jewelry articles and separate parts thereof, of precious metals or of metals clad with specious metals
7114						Articles of goldsmiths or silversmiths wares and parts thereof, of precious metals or of metals clad with precious metals
7116						Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
7117						Imitation jewelry
						Chapter 73
7321						Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-ring, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel
7323						Tableware, kitchenware or other household utensils and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
7324						Sanitary ware and parts thereof, of iron or steel
						Chapter 74
7417		00	00			Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper
7418						Tableware, kitchenware or other household articles and part thereof, of copper; pot s courers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper Chapter 76
7615						Tableware, kitchenware or other household articles and part thereof, of aluminum; pot scourers and scouring or polishing pads, gloves and the like, of aluminum; sanitary ware and parts thereof, of aluminum
						Chapter 82
8210		00	00			Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of foods or drinks
8212						Razors and razor blades.(including razor blade blanks in strips)
8214		20	00			- Manicure or pedicure sets and instruments (including nail files)
8215						Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
						Chapter 83
8306						Bells, gongs and the like, non-electric of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames of base metal; mirrors of base metal
						Chapter 84
8414		51				- - Desk, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W
8414		59				- - Other
8414		90				- Parts
8414		90	19			- - Other
8415						Air conditioners, comprising a motor-dirven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
8415		10				- Window or wall types, self-contained or with flow separators
8415		20	00			- Of a kind for human use, mounted in motorized vehicles
8415		81				- - Incorporating a refrigerating unit and a valve for reversal of the cooling-heat cycle
8418						Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioners of heading No. 84.15
						- Refrigerators of household type
8418		21	00			- - Compression type
8418		22	00			- - Absorption type, electrical
8418		29	00			- - Other
8418		30				- Freezers, of the chest type, with a capacity not exceeding 800 liters
8418		30	10			- - With a capacity not exceeding 200 liters
8418		30	20			- - With a capacity exceeding 200 liters but not exceeding 800 liters
8418		40				Freezers of upright type, with a capacity not exceeding 900 liters
8418		40	10			- - With a capacity not exceeding 200 liters
8418		50	19			- - - Other
						- - With a capacity exceeding 200 liters
8421		12				- - Clothes-dryers
8421		12	10			- - - With a capacity not exceeding 30 liters
8421		12	20			- - - With a capacity exceeding 30 liters
8422						Dish washing machines, machines for cleaning or drying bottles or other containers, machines for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers, machines for capsuling bottles, jars, tubes and similar containers, other packing or wrapping machines (including heat-shrink wrapping machines); machines for aerating beverages
8422		11				- - Of the household type.
8450						Household or laundry-type washing machines, including machines which both wash and dry (other than those of subheadings No. 8450.20.00 and 8450.90)
8452		10	00			Household sewing machines
						Chapter 85
8509						Electro-mechanical domestic appliances, with self-contained electric motors
8510						Shavers, hair clippers and hair-removing appliances, with self-contained electric motors
8516						Electric instant or storage water heaters, immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading No. 85.45
8518						Microphones and stands thereof; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not connected with microphone or microphone/speaker sets
						- Loudspeakers, whether or not mounted in their enclosures
8518		21	00			- - Single loudspeakers, mounted in their enclosures
8518		22	00			- - Multiple loudspeakers, mounted in the same enclosures
8518		30				- Headphones, earphones, whether or not connected with microphone and microphone/speaker sets; audio-frequency amplifiers; amplifiers
8518		30	10			- - Headphones
8518		40				- Audio-frequency electric amplifiers
8518		50				- Electric amplifiers
8519						Turntables, record players, cassette players and other sound reproducing apparatus, not fitted with sound-recording apparatus
8520						Magnetic tape recorders and other sound recording apparatus, whether or not fitted with sound-reproducing apparatus
8520		32				- - Digital audio type
8520		39				- - Other
8520		90				- Other
8521						Video recording or reproducing apparatus, whether or not fitted with video signal receiving apparatus
8523						Unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37
						- Magnetic tapes:
8523		11				- - Of a width not exceeding 4 mm [ITA1/A-038] [ITA1/B-201]
8523		12				- - Of a width exceeding 4 mm, but not exceeding 6.5 mm [ITA1/A-039] [ITA1/B-201]
8523		13				- - Of a width exceeding 6.5 mm [ITA1/A-040] [ITA1/B-201]
8524						Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records and tapes, other than products of Chapter 37
						- Discs for laser reading system
8524		32				- - For reproducing sound only
8524		32	90			- - - Other
8524		51				- - Of a width not exceeding 4 mm (other than those of subheading No. 85245130)
8524		52				- - Of a width exceeding 4 mm but not exceeding 6.5 mm (other than hose of subheading No. 85245230)
8524		53				- - Of a width exceeding 6.5mm (other than those of subheading No. 85245330)
8524		53	90			- - - Other
8527						Reception apparatus for radio-telephony, radio-telegraphy or radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
8528						Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors
8539						Electric filament or discharge lamps, including sealed beam lamp units and ultra- violet or infra-red lamps; arc-lamps
8539		10	90			- - Other
8539		21	90			- - - Other
8539		22	90			- - - Other
8539		29	90			- - - Other
8539		39	20			- - - Cathode tube lamps for decorative or publicity purposes
8539		39	90			- - - Other
8539		49	00			- - Other
8539		90	90			- - Other
						Chapter 87
8711						Motorcycles (including mopeds) and motorized bicycles, with or without side-cars; side-cars
8712						Bicycles and cycles (including delivery tricycles), not motorized
8715						Baby carriages and parts thereof
						Chapter 90
9004						Spectacles, goggles and the like, corrective, protective or other
9004		10	00			- Sunglasses
9004		90	30			- - Swim goggles
						Chapter 91
9101						Wrist watches, pocket watches and other watches, including stop watches, with case of precious metal or of metal clad with precious metal
9103						Clocks fitted with personal watch movements, other than those of heading No. 91.04
9105						Other types of clocks
9113						Watch straps, watch bands and watch bracelets, and parts thereof
						Chapter 94
9401						Seats.
9401		30	00			- Swivel seats with variable height adjustment
9401		40	00			- Seats convertible into beds, other than garden seats or camping equipment
9401		50				- Seats of cane, osier, bamboo or similar materials:
						- Other seats, with wooden frames:
9401		61				- - Upholstered
9401		69	10			- - - Assembled
						- Other seats, with metal frames
9401		71	00			- - Upholstered
9401		79	00			- - Other
9401		80				- Other seats:
9403						Other furniture and parts thereof
9403		10	00			- Metal furniture of kind used in offices
9403		20				- Other metal furniture (other than those of sub-heading No. 94032010)
9403		30				- Wooden furniture of kind used in offices
9403		40				- Wooden furniture of kind used in kitchens
9403		50				- Wooden furniture of kind used in bedrooms
9403		60				- Other wooden furniture (other than those of sub-headings No. 94036021, 94036029, 94036031 and 94036039)
9403		70				- Furniture of plastics (other than those of sub-heading No. 94037020)
9403		80				- Furniture of other materials, including cane, osier, bamboo or similar materials (other than those of sub-heading No. 94038040)
9404						Bed mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
9405						Lamps of various kinds, including searchlights and spotlights and parts thereof, not elsewhere specified or included, illuminated signboards, illuminated name boards and the like, with fixed constant lighting source and parts thereof, not elsewhere specified or included
9405		10				- Chandeliers and other electric ceiling or wall lighting fitting, excluding those of a kind used for lighting public open spaces or thoroughfares (other than those of subheadings No. 94051020 and 94051030)
9405		20				- Electric desk, bedside or floor-standing lamps (other than those of sub-headings No. 94052010 and 94052020)
9405		30	00			- Lighting sets of a kind used for Christmas trees
9405		50				- Non-electric lamps and lighting fittings (other than those of sub-heading No. 94055030)
						Chapter 95
9501						Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls carriages
9502						Dolls representing human beings
9503						Other toys, reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds
9504						Articles for funfair, table or parlor games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment
9505						Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
9506						Articles and equipment for gymnastics, athletics, other sports (including table- tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and padding pools
9507						Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading No. 92.08 or97.05) and similar hunting or shooting requisites
						Chapter 96
9603		21	00			- - Tooth brushes, including those for varnished teeth
9603		29	00			- - Other
9603		90				- Other
9605						Travel sets for personal hygiene, sewing kits or shoe or clothes cleaning sets
9608						Ball-point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No. 96.09
9609						Pencils (other than pencils of heading No. 96.08), crayons, pencil loads, pastels drawing charcoals, writing or drawing chalks and tailor chalks
9613						Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof (other than flints and wicks)
9614						Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
9615						Combs, hair slides and the like, hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading No. 8516, and parts thereof
9616						Scent sprays and similar toilet sprays, and mounts and heads therefor; powder puffs and pads for the application of cosmetics or toilet preparations
9617		00	10			- Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners

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Decision No. 404/2004/QD-BTM dated April 1, 2004 of the Ministry of Trade promulgating the list of consumer goods to serve the determination of import tax payment time limits

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Circular No. 73/2024/TT-BTC dated October 21, 2024 of the Ministry of Finance prescribing the rates of, exemption from, collection and payment of, the fee for renewal or re-issuance of identity cards

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