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THE GOVERNMENT
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

No. 13/2005/ND-CP

Hanoi, February 3, 2005

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the December 26, 1991 Law on Export Tax and Import Tax, the July 5, 1993 Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax and the May 20, 1998 Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;

Pursuant to the National Assembly Standing Committee’s Resolution No. 292/NQ-UBTVQH9 of November 8, 1995 on Vietnam’s import tax reduction program for implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries;

At the proposal of the Finance Minister,

DECREES:

Article 1.- To promulgate together with this Decree the List of amendments and supplements to Vietnam’s List of commodities and import tax rates promulgated together with the Government’s Decree No. 78/2003/ND-CP of July 1, 2003; Decree No. 151/2004/ND-CP of August 5, 2004 and Decree No. 213/2004/ND-CP of December 24, 2004 for the implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries.

Article 2.- This Decree takes effect 15 days after its publication in the Official Gazette and shall apply to import goods declarations which have been registered with the customs offices since January 1, 2005.

Article 3.- The Finance Ministry shall have to guide the implementation of this Decree.

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GOVERNMENT




Phan Văn Khải

 

AMENDMENTS TO  VIETNAM’S NOMENCLATURE OF GOODS AND IMPORT TARIFFS FOR  IMPLEMENTATION OF AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) BY ASEAN COUNTRIES FOR THE PERIOD OF 3005-2013

(Issued together with the Government’s Decree No.13/2005/NĐ-CP dated February 03, 2005)

Code

Description of goods

CEPT rate (%)

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2006

2007

2008

2009

2010

2011

2012

2013

0105

...

...

...

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Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

 

 

 

 

 

 

 

...

...

...

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- Weighing not more than 185 g:

 

 

 

 

...

...

...

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0105

11

 

Fowls of the species Gallus domesticus:

 

...

...

...

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0105

11

...

...

...

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- - - Other

5

5

5

5

5

5

5

5

...

...

...

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0105

12

 

-- Turkeys:

 

 

 

 

 

...

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...

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0105

12

90

- - - Other

5

5

...

...

...

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0

0

0

0

0

0

0105

19

 

...

...

...

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...

...

...

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19

20

- - - Other ducklings

5

5

3

0

0

0

...

...

...

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0

0

0105

19

40

- - - Other goslings

5

5

3

...

...

...

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0

0

0

0

0

0105

19

90

- - - Other

...

...

...

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5

3

0

0

0

0

0

0

 

...

...

...

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- - - Other:

 

 

 

 

 

 

 

...

...

...

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0105

92

 

- - Fowls of the species Gallus domesticus, weighing not more than 2,000g:

 

 

 

 

...

...

...

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0105

92

20

- - - Fighting cocks

5

...

...

...

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5

5

5

5

5

5

5

0105

92

...

...

...

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- - - Other

5

5

5

5

5

5

5

5

...

...

...

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0105

93

 

- - Fowls of the species Gallus domesticus, weighing exceeding than 2,000g:

 

 

 

 

 

...

...

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0105

93

20

- - - Fighting cocks

5

5

...

...

...

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5

5

5

5

5

5

0105

93

90

...

...

...

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5

5

5

5

5

5

5

5

5

...

...

...

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99

 

- - Other:

 

 

 

 

 

 

...

...

...

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0105

99

20

- - - Other ducks

5

5

5

...

...

...

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5

5

5

5

5

0105

99

40

- - - Other geese, turkeys and guinea fowls (Japanese chickens)

...

...

...

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5

5

5

5

5

5

5

5

 

...

...

...

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Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

 

 

 

 

 

 

...

...

...

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- Of turkeys:

 

 

 

...

...

...

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0207

24

00

- - Not cut in pieces, fresh or chilled

...

...

...

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5

5

0

0

0

0

0

0

0207

...

...

...

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00

- - Not cut in pieces, frozen

10

5

5

0

0

0

0

...

...

...

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0

 

 

 

- Of ducks, geese or guinea fowls (Japanese chickens):

 

 

 

 

...

...

...

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0207

32

 

- - Not cut in pieces, fresh or chilled:

 

...

...

...

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0207

32

...

...

...

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- - - Of ducks

10

5

5

0

0

0

0

0

...

...

...

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0207

32

20

- - - Of geese or guinea fowls (Japanese chickens)

10

5

5

0

0

...

...

...

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0

0

0

0207

33

 

- - Not cut in pieces, frozen:

 

 

...

...

...

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0207

33

10

...

...

...

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10

5

5

0

0

0

0

0

0

...

...

...

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33

20

- - - Of geese or guinea fowls (Japanese chickens)

10

5

5

0

0

0

...

...

...

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0

0

0207

34

00

- - Fatty livers, fresh or chilled

10

5

5

...

...

...

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0

0

0

0

0

0207

35

00

- - Other, fresh or chilled

...

...

...

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5

5

0

0

0

0

0

0

0207

...

...

...

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- - Other, frozen:

 

 

 

 

 

 

 

...

...

...

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0207

36

10

- - - Fatty lives

10

5

5

0

...

...

...

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0

0

0

0

0207

36

20

- - - Cut in pieces, of ducks

10

...

...

...

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5

0

0

0

0

0

0

0207

36

...

...

...

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- - - Cut in pieces, of geese or guinea fowls (Japanese chickens)

10

5

5

0

0

0

0

0

...

...

...

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0208

 

 

Other meat and edible meat offal, fresh, chilled or frozen.

 

 

 

 

...

...

...

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0208

10

00

- Of rabbits or hares

10

...

...

...

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5

0

0

0

0

0

0

0208

20

...

...

...

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- Frogs' legs

10

5

5

0

0

0

0

0

...

...

...

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0208

30

00

- Of primates

10

5

5

0

0

...

...

...

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0

0

0

0208

40

00

- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)

10

5

...

...

...

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0

0

0

0

0

0

0208

50

00

...

...

...

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10

5

5

0

0

0

0

0

0

...

...

...

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90

00

- Other

10

5

5

0

0

0

...

...

...

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0

0

0602

 

 

Other live plants (including their roots), cuttings and slips; mushroom spawn.

 

 

 

...

...

...

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0602

10

 

- Unrooted cuttings and slips:

...

...

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0602

...

...

...

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10

- - Cuttings and slips, of orchids

0

0

0

0

0

0

0

...

...

...

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0

0602

10

20

- - Of rubber trees

0

0

0

0

...

...

...

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0

0

0

0

0602

10

90

- - Other

0

...

...

...

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0

0

0

0

0

0

0

0602

20

...

...

...

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- Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts

0

0

0

0

0

0

0

0

...

...

...

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0602

30

00

- Rhododendrons and azaleas, grafted or not

0

0

0

0

0

...

...

...

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0

0

0

0602

40

00

- Roses, grafted or not

0

0

...

...

...

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0

0

0

0

0

0

0602

90

 

...

...

...

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...

...

...

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90

10

- - Rooted orchid cuttings and slips

0

0

0

0

0

0

...

...

...

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0

0

0602

90

20

- - Orchid seedlings

0

0

0

...

...

...

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0

0

0

0

0

0602

90

30

- - Aquatic plants

...

...

...

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0

0

0

0

0

0

0

0

0602

...

...

...

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40

- - Budded stumps of the genus Hevea

0

0

0

0

0

0

0

...

...

...

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0

0602

90

50

- - Seedlings of the genus Hevea

0

0

0

0

...

...

...

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0

0

0

0

0602

90

60

- - Budwood of the genus Hevea

0

...

...

...

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0

0

0

0

0

0

0

0602

90

...

...

...

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- - Other

0

0

0

0

0

0

0

0

...

...

...

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0805

 

 

Citrus fruit, fresh or dried.

 

 

 

 

 

...

...

...

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0805

10

00

- Oranges

15

10

...

...

...

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0

0

0

0

0

0

0805

20

00

...

...

...

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15

10

5

0

0

0

0

0

0

...

...

...

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1601

 

 

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.

 

 

 

 

 

...

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- Sausages:

 

 

...

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1601

00

11

...

...

...

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50

50

40

40

30

30

20

10

5

...

...

...

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00

12

- - Of beef

50

50

40

40

30

30

...

...

...

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10

5

1601

00

13

- - Of pork and beef

50

50

40

...

...

...

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30

30

20

10

5

1601

00

19

- - Other

...

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50

40

40

30

30

20

10

5

1601

...

...

...

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90

- Other

50

50

40

40

30

30

20

...

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...

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5

1602

 

 

Other prepared or preserved meat, meat offal or blood.

 

 

 

 

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1602

10

00

- Homogenised preparations:

50

...

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40

40

30

30

20

10

5

1602

20

...

...

...

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- Of liver of any animal

50

50

40

40

30

30

20

10

...

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1602

31

00

- - Of turkeys:

50

50

40

40

30

...

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20

10

5

1602

32

 

- - Of fowls of the species Gallus domesticus:

 

 

...

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1602

32

10

...

...

...

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50

50

40

40

30

30

20

10

5

...

...

...

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32

90

- - - Other

50

50

40

40

30

30

...

...

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10

5

1602

39

00

- - Of other poultries

50

50

40

...

...

...

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30

30

20

10

5

1602

41

00

- - Hams and cuts thereof

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50

40

40

30

30

20

10

5

1602

...

...

...

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00

- - Shoulders and cuts thereof

50

50

40

40

30

30

20

...

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5

1602

49

 

- - Other, including mixtures:

 

 

 

 

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1602

49

10

- - - Canned meat

50

...

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40

40

30

30

20

10

5

1602

49

...

...

...

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- - - Other

50

50

40

40

30

30

20

10

...

...

...

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1602

50

 

- Of bovine animals:

 

 

 

 

 

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1602

50

10

- - Corned beef

50

50

...

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40

30

30

20

10

5

1602

50

90

...

...

...

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50

50

40

40

30

30

20

10

5

...

...

...

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90

 

- Other, including preparations of blood of any animal:

 

 

 

 

 

 

...

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1602

90

10

- - Mutton curry, in airtight containers

50

50

40

...

...

...

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30

30

20

10

5

1602

90

90

- -  Other

...

...

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50

40

40

30

30

20

10

5

 

...

...

...

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Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages.

 

 

 

 

 

 

...

...

...

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2208

20

 

- Spirits obtained by distilling grape wine or grape marc:

 

 

 

...

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2208

20

10

- - Brandy, of an alcoholic strength by volume not exceeding 46% vol

...

...

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5

 

 

 

 

 

 

 

2208

...

...

...

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20

- - Brandy, of an alcoholic strength by volume  exceeding 46% vol

20

5

 

 

 

 

 

...

...

...

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2208

20

30

- - Other, of an alcoholic strength by volume not exceeding 46% vol

20

5

 

 

...

...

...

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2208

20

40

- - Other, of an alcoholic strength by volume exceeding 46% vol

20

...

...

...

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2208

30

...

...

...

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- Whiskies:

 

 

 

 

 

 

 

 

...

...

...

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2208

30

10

- - Of an alcoholic strength by volume not exceeding 46% vol

20

5

 

 

 

...

...

...

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2208

30

20

- - Of an alcoholic strength by volume exceeding 46% vol

20

5

...

...

...

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2208

40

 

...

...

...

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...

...

...

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40

10

- - Of an alcoholic strength by volume not exceeding 46% vol

20

5

 

 

 

 

...

...

...

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2208

40

20

- - Of an alcoholic strength by volume exceeding 46% vol

20

5

 

...

...

...

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2208

50

 

- Gin and Geneva

...

...

...

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2208

...

...

...

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10

- - Of an alcoholic strength by volume not exceeding 46% vol

20

5

 

 

 

 

 

...

...

...

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2208

50

20

- - Of an alcoholic strength by volume exceeding 46% vol

20

5

 

 

...

...

...

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2208

60

 

- Vodka

 

...

...

...

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2208

60

...

...

...

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- - Of an alcoholic strength by volume not exceeding 46% vol

20

5

 

 

 

 

 

 

...

...

...

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2208

60

20

- - Of an alcoholic strength by volume exceeding 46% vol

20

5

 

 

 

...

...

...

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2208

70

 

- Liqueurs and cordials:

 

 

...

...

...

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2208

70

10

...

...

...

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20

5

 

 

 

 

 

 

 

...

...

...

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70

20

- - Of an alcoholic strength by volume exceeding 57% vol

20

5

 

 

 

 

...

...

...

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2208

90

 

- Other:

 

 

 

...

...

...

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2208

90

10

- - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol

...

...

...

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5

 

 

 

 

 

 

 

2208

...

...

...

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20

- - Medicated samsu of an alcoholic strength by volume exceeding 40% vol

20

5

 

 

 

 

 

...

...

...

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2208

90

30

- - Other samsu of an alcoholic strength by volume not exceeding 40% vol

20

5

 

 

...

...

...

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2208

90

40

- - Other samsu of an alcoholic strength by volume exceeding 40% vol

20

...

...

...

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2208

90

...

...

...

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- - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol

20

5

 

 

 

 

 

 

...

...

...

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2208

90

60

- - Arrack or pineapple spirit of an alcoholic strength by volume  exceeding 40% vol

20

5

 

 

 

...

...

...

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2208

90

70

- - Bitters and similar beverages of an alcoholic strength not exceeding 57% vol

20

5

...

...

...

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2208

90

80

...

...

...

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20

5

 

 

 

 

 

 

 

...

...

...

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90

90

- - Other

20

5

 

 

 

 

...

...

...

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2618

00

00

Granulated slag (slag sand) from the manufacture of iron or steel.

10

5

 

...

...

...

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2619

00

00

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel.

...

...

...

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5

 

 

 

 

 

 

 

 

...

...

...

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Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds.

 

 

 

 

 

 

...

...

...

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- Containing mainly zinc:

 

 

 

...

...

...

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2620

11

00

- - Hard zinc spelter

...

...

...

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5

 

 

 

 

 

 

 

2620

...

...

...

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00

- - Other

10

5

 

 

 

 

 

...

...

...

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- Containing mainly lead:

 

 

 

 

...

...

...

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2620

21

00

- - Leaded gasoline sludges and leaded anti-knock compound sludges

10

...

...

...

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2620

29

...

...

...

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- - Other

10

5

 

 

 

 

 

 

...

...

...

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2620

30

00

- Containing mainly copper

10

5

 

 

 

...

...

...

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2620

40

00

- Containing mainly aluminium

10

5

...

...

...

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2620

60

00

...

...

...

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10

5

 

 

 

 

 

 

 

...

...

...

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- Other:

 

 

 

 

 

 

...

...

...

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2620

91

00

- - Containing antimony, beryllium, cadmium, chromium or their mixtures

10

5

 

...

...

...

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- - Other:

...

...

...

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2620

...

...

...

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10

- - - Containing mainly tin

10

5

 

 

 

 

 

...

...

...

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2620

99

90

- - - Other

10

5

 

 

...

...

...

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2621

 

 

Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.

 

...

...

...

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2621

10

...

...

...

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- Ash and residues from the incineration of municipal waste

10

5

 

 

 

 

 

 

...

...

...

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2621

90

00

- Other

10

5

 

 

 

...

...

...

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3401

 

 

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.

 

...

...

...

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3401

20

...

...

...

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- Soap in other forms

 

 

 

 

 

 

 

 

...

...

...

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3401

20

20

- - Soap chips

5

3

 

 

 

...

...

...

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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 34.01.

 

...

...

...

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...

...

...

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- Organic surface-active agents, whether or not put up for retail sale:

 

 

 

 

 

 

 

 

...

...

...

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3402

11

 

- - Anionic:

 

 

 

 

 

...

...

...

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3402

11

90

- - - Other

5

3

...

...

...

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3402

90

 

...

...

...

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...

...

...

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- - In liquid form:

 

 

 

 

 

 

...

...

...

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3402

90

13

- - - Other surface active preparations

5

3

 

...

...

...

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8525

 

 

...

...

...

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...

...

...

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30

 

- Television cameras:

 

 

 

 

 

 

...

...

...

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8525

30

10

- - Cameras, unrecorded, connected with data automatic processing machines, of dimension of not exceeding 130mm x 70mm x 45mm [ITA/2]

10

5

 

...

...

...

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8525

30

90

- - Other

...

...

...

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5

 

 

 

 

 

 

 

8525

...

...

...

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- Still mage video camera recorders and other video  camera recorders, digital camera recorders:

 

 

 

 

 

 

 

...

...

...

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8525

40

10

- - Digital still image cameras [ITA1/A-050]

20

5

 

 

...

...

...

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8525

40

20

- - Other still image cameras

20

...

...

...

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8525

40

...

...

...

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- - Digital cameras

20

5

 

 

 

 

 

 

...

...

...

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8525

40

40

- - Other video camera recorders

20

5

 

 

 

...

...

...

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9701

 

 

Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques.

 

...

...

...

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9701

10

...

...

...

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- Paintings, drawings and pastels

5

5

 

 

 

 

 

 

...

...

...

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9701

90

 

- Other:

 

 

 

 

 

...

...

...

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9701

90

10

- - Decorated with flowers and buds, leaves, branches and other parts of plants, made of plastic, or printing materials or basic metals

5

5

...

...

...

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9701

90

20

...

...

...

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5

5

 

 

 

 

 

 

 

...

...

...

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90

90

- - Other

5

5

 

 

 

 

...

...

...

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9702

00

00

Original engravings, prints and lithographs.

0

0

 

...

...

...

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9703

00

00

Original sculptures and statuary, in any material.

...

...

...

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0

 

 

 

 

 

 

 

 

...

...

...

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Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest.

 

 

 

 

 

 

...

...

...

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9705

00

10

- Zoological collections

0

0

 

...

...

...

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9705

00

20

- Archaeological collections

...

...

...

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0

 

 

 

 

 

 

 

9705

...

...

...

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90

- Other

0

0

 

 

 

 

 

...

...

...

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9706

00

00

Antiques of an age exceeding one hundred years.

0

0

 

 

...

...

...

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