Updated at 28/08/2024 - 02:38 pm
Date of issue: December 30, 06 | Effective date: 01/07/2024 |
Document type: Decree | Status: Valid until: June 31, 12 |
| GOVERMENT —– | SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 72 / 2024 / ND-CP | Hanoi, date 30 month 06 year 2024 |
DECREE
PROVISIONS ON VALUE-ADDED TAX REDUCTION POLICY BY DECREE NO. 142/2024/QH15 OF JUNE 29, 6 OF THE NATIONAL NATIONAL
Pursuant to the June 19, 6 Law on Government Organization; The Law amending and supplementing a number of articles of the Law on Government Organization and the Law on Organization of Local Government dated November 2015, 22;
Pursuant to the Law on Value Added Tax dated June 03, 6; Law amending and supplementing a number of articles of the Law on Value Added Tax dated June 2008, 19; The Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration dated April 6, 2013;
Pursuant to the Law amending and supplementing a number of articles of the Tax Laws dated April 30, 2013, 26;
Pursuant to the Law on Tax Administration dated June 13, 6;
Pursuant to Resolution No. 142/2024/QH15 dated June 29, 6 of the National Assembly on the 2024th session, the XV National Assembly;
At the proposal of the Minister of Finance;
The Government promulgates a Decree regulating the value-added tax reduction policy according to Resolution No. 142/2024/QH15 dated June 29, 6 of the National Assembly.
Article 1. Value-added tax reduction
1. Value-added tax reduction for groups of goods and services currently applying the tax rate of 10%, except for the following groups of goods and services:
a) Telecommunications, financial activities, banking, securities, insurance, real estate trading, metals and prefabricated metal products, mining products (excluding coal mining), coke , refined petroleum, chemical products. Details are in Appendix I issued together with this Decree.
b) Products, goods and services subject to excise tax. Details are in Appendix II issued with this Decree.
c) Information technology according to the law on information technology. Details are in Appendix III issued with this Decree.
d) The value-added tax reduction for each type of goods and services specified in Clause 1 of this Article shall be applied uniformly at the stages of import, production, processing, business and trade. For the sold coal products (including the case of coal mined and then screened, classified according to a closed process, then sold) subject to value-added tax reduction. Coal products listed in Appendix I to this Decree are not eligible for value-added tax reduction at other stages other than the mining stage.
Corporations and economic groups that carry out a closed process to sell are also subject to value-added tax reduction for sold coal products.
In case the goods and services mentioned in Appendices I, II and III issued together with this Decree are not subject to value-added tax or subject to 5% value-added tax under the provisions of this Law. Value-added tax shall comply with the provisions of the Law on Value-Added Tax and may not reduce value-added tax.
2. Value-added tax reduction
a) Business establishments that calculate value-added tax by the credit method may apply the value-added tax rate of 8% for goods and services specified in Clause 1 of this Article.
b) Business establishments (including business households and business individuals) that calculate value-added tax according to the percentage method on turnover are entitled to a reduction of 20% of the percentage rate to calculate value-added tax when issue invoices for goods and services eligible for value-added tax reduction specified in Clause 1 of this Article.
3. Order and procedures for implementation
a) For business establishments specified at Point a, Clause 2 of this Article, when making value-added invoices for the provision of goods and services subject to value-added tax reduction, at the value-added tax rate line: increase the record “8%”; value added tax; total amount to be paid by the buyer. Based on value-added invoices, business establishments selling goods and services shall declare output value-added tax, and business establishments purchasing goods and services shall declare and deduct input value-added tax. according to the reduced tax amount recorded on the value-added invoice.
b) For business establishments specified in Point b, Clause 2 of this Article, when making sales invoices for providing goods and services subject to value added tax reduction, in the "Amount" column, write in full. Before reducing the cost of goods and services, in the line "Plus the cost of goods and services" write down the amount that has been reduced by 20% as a percentage of revenue, and also note: "reduced... (amount) equivalent to 20% of the percentage to calculate value added tax according to Resolution No. 142/2024/QH15".
4. In case a business establishment specified at Point a, Clause 2 of this Article, when selling goods or providing services, applies different tax rates, the value-added invoice must clearly state the tax rate of each goods and services as prescribed in Clause 3 of this Article.
In case the business establishment specified at Point b, Clause 2 of this Article, when selling goods or providing services, the sale invoice must clearly state the amount of the reduction as prescribed in Clause 3 of this Article.
5. If the business establishment has issued an invoice and declared at the tax rate or percentage for calculating value-added tax that has not been reduced as prescribed in this Decree, the seller and the buyer shall handle invoices have been made according to the law on invoices and vouchers. Based on the invoice after processing, the seller declares and adjusts the output tax, and the buyer declares the adjustment of input tax (if any).
6. Business establishments specified in this Article shall declare value-added tax-reduced goods and services according to Form No. 01 in Appendix IV issued with this Decree together with the value-added tax declaration. increase.
Article 2. Effect and organization of implementation
1. This Decree takes effect from July 01, 7 until the end of December 2024, 31.
2. Ministries according to their functions and tasks and the People's Committees of provinces and centrally run cities shall direct relevant agencies to propagate, guide, inspect and supervise so that consumers can understand and be informed. benefit from the reduction of value-added tax specified in Article 1 of this Decree, focusing on solutions to stabilize the supply and demand of goods and services subject to value-added tax reduction in order to maintain stability. market price level (price without value added tax) from July 01, 7 to the end of December 2024, 31.
3. In the course of implementation, if any problems arise, the Ministry of Finance shall be assigned to guide and settle them.
4. The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, the presidents of the People's Committees of the provinces and centrally-run cities and the concerned enterprises, organizations and individuals shall take responsibility. implementation of this Decree.
Recipients: | TM. GOVERMENT KT. PRIME MINISTER VICE PRIME MINISTER Le Minh Khai |
APPENDIX I
LIST OF GOODS AND SERVICES WHICH ARE NOT REDUCED IN VALUE ADDED TAX RATE
(Attached to the Decree No. XNXX / 72 / ND-CP dated 2024 month 30X year 6 of the Government)
| Level 1 | Level 2 | Level 3 | Level 4 | Level 5 | Level 6 | Level 7 | Product's name | Write comment here... | HS Code (applicable to goods at the stage of importation) |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
| B | MINING PRODUCTS | ||||||||
| 05 | Hard coal and lignite | 27.01 27.02 27.03 27.04 | |||||||
| 051 | 0510 | 05100 | 051000 | Hard coal | Consists of: lump coals and bran coals, whether or not pulverized, but not briquetted. Hard coal briquetting industry 19200 | 27.01 27.02 27.03 27.04 | |||
| 0510001 | Anthracite coal | Coal does not form blocks. Coal has a volatile matter limit (under dry conditions, without minerals) not to exceed 14% | 2701.11.00 | ||||||
| 0510002 | bituminous coal | Coal, coal with a volatile matter limit (in dry conditions, without minerals) above 14% and a calorific limit of 5833 kcal/kg or more (under humid conditions, without minerals) | 2701.12 | ||||||
| 0510003 | Coal (hard coal) other type | 2701.19.00 | |||||||
| 052 | 0520 | 05200 | 052000 | 0520000 | Lignite | Lignite, also known as brown coal, refers to lignite, whether or not pulverized and not briquetted. Lignite briquetting of industry 19200 | 27.02 | ||
| 06 | Crude oil and natural gas extraction | 27.07 27.09 27.10 27.11 | |||||||
| 061 | 0610 | 06100 | Exploited crude oil | 27.09 | |||||
| 061001 | 0610010 | Petroleum and oils obtained from bituminous minerals, in crude form | Including: crude oil; Condensate and other crude oil | 27.09 | |||||
| 061002 | 0610020 | Oil shale or bituminous shale, tar sand | 2714.10.00 | ||||||
| 062 | 0620 | 06200 | 062000 | Gaseous or liquefied natural gas | 27.11 | ||||
| 0620001 | Liquefied natural gas | 2711.11.00 | |||||||
| 0620002 | Gaseous natural gas | 2711.21 | |||||||
| 07 | Metal ores and metal concentrates | 26 | |||||||
| 071 | 0710 | 07100 | 071000 | 0710000 | Iron ore and iron concentrate | Includes: Unsintered and sintered iron ore and concentrate Except for iron pyrites, whether or not calcined | 2601.11 2601.12 2601.20 | ||
| 072 | Other non-ferrous metal ores (except for rare metal ores) | 26.17 | |||||||
| 0721 | 07210 | 072100 | 0721000 | Uranium ores, thorium ores and refining thereof | Only the mining part of uranium ore and thorium ore, not counting the enrichment of those ores | 26.12 | |||
| 0722 | Other non-ferrous metal ores | Including products in the process of mining and enriching | 26.17 | ||||||
| 07221 | 072210 | 0722100 | Bauxite ores and bauxite concentrates | Bauxite ore is also known as aluminum ore | 2606.00.00 | ||||
| 07229 | Other non-ferrous metal ores n.e.c | 26.17 | |||||||
| 072291 | Manganese, copper, nickel, cobalt, chromium, tungsten ores and concentrates thereof | 2602.00.00 2603.00.00 2604.00.00 2605.00.00 2610.00.00 2611.00.00 | |||||||
| 0722911 | Manganese ores and manganese concentrates | Including ferrous manganese ores and concentrates of ferrous manganese ores with a magnesium content of 20% or more, calculated on a dry weight basis | 2602.00.00 | ||||||
| 0722912 | Copper ore and copper concentrate | 2603.00.00 | |||||||
| 0722913 | Nickel ore and nickel concentrate | 2604.00.00 | |||||||
| 0722914 | Cobalt ores and cobalt concentrates | 2605.00.00 | |||||||
| 0722915 | Chromium ores and concentrates of chromium | 2610.00.00 | |||||||
| 0722916 | Tungsten ore and tungsten concentrate | 2611.00.00 | |||||||
| 072292 | Lead, zinc, and tin ores and concentrates thereof | 2607.00.00 2608.00.00 2609.00.00 | |||||||
| 0722921 | Lead ore and lead concentrate | 2607.00.00 | |||||||
| 0722922 | Zinc ores and concentrates of zinc | 2608.00.00 | |||||||
| 0722923 | Tin ore and tin concentrate | 2609.00.00 | |||||||
| 072293 | 0722930 | Molybdenum ores and molybdenum concentrates | Including: Molybdenum ore and calcined molybdenum concentrate; Molybdenum ores and other molybdenum concentrates | 26.13 | |||||
| 072294 | Titanium ore and titanium concentrate | 26.14 | |||||||
| 0722941 | Ilmenite ores and ilmenite concentrates | 2614.00.10 | |||||||
| 0722942 | Rutile ore and rutile concentrate | 2614.00.90 | |||||||
| 0722943 | Monazite ores and monazite concentrates | 2612.20.00 | |||||||
| 0722949 | Other titanium ores and other titanium concentrates | 2614.00.90 | |||||||
| 072295 | 0722950 | Antimony ores and antimony concentrates | 2617.10.00 | ||||||
| 072296 | Ores of niobium, tantalum, vanadium, zircon and concentrates thereof | 26.15 | |||||||
| 0722961 | Zircon ores and zircon concentrates | 2615.10.00 | |||||||
| 0722962 | Tantalum niobium, vanadium and niobium concentrates | 2615.90.00 | |||||||
| 072299 | 0722990 | Other non-ferrous metal ores and concentrates, not elsewhere classified | 2617.90.00 | ||||||
| 073 | 0730 | 07300 | 073000 | Rare metal ores | 26.16 | ||||
| 0730001 | Silver Ore and Silver Ore | 2616.10.00 | |||||||
| 0730002 | Gold ore and gold concentrate | 2616.90.00 | |||||||
| 0730003 | Platinum ores and platinum concentrates | 2616.90.00 | |||||||
| 0730009 | Precious metal ores and other precious metal concentrates | 2616.90.00 | |||||||
| 08 | Other mining products | 25 68 | |||||||
| 081 | 0810 | Stone, sand, gravel, clay | 25 68 | ||||||
| 08101 | Mining stone | Roughly cut or cut with a saw or otherwise. Exclusion: Cut and finished products, under class 23960 | 25.06 25.09 25.13 25.14 25.15 25.16 25.17 25.18 | ||||||
| 081011 | Building and decorative stone | 68.01 68.02 68.03 | |||||||
| 0810111 | Marble (marble), white marble, travertine, ecausine and other limestone, alabaster, whether or not roughly trimmed or merely cut into rectangular or square blocks or slabs. | Stone used for making monuments or construction stone with specific gravity of 2,5 or more | 25.15 | ||||||
| 0810112 | Granite, porphyry, basalt, sandstone, quartzite and other stone, whether or not roughly trimmed or merely cut into rectangular or square blocks or slabs. | Stone used to make monuments or building stones | 25.16 | ||||||
| 081012 | Limestone and other calcium-containing stones, for the manufacture of lime or cement; gypsum and gypsum anhydrous | 2521.00.00 2520.10.00 | |||||||
| 0810121 | Limestone and other calcium-containing stones for the manufacture of lime or cement | 2521.00.00 | |||||||
| 0810122 | Gypsum, anhydrous plaster | 2520.10.00 | |||||||
| 081013 | Chalk and dolomite, not calcined or sintered | 2509.00.00 25.18 | |||||||
| 0810131 | Chalk | Chalk as a refractory material | 2509.00.00 | ||||||
| 0810132 | Dolomite, not calcined or sintered | Dolomite without calcium calcined or sintered dolomite of class 2394 | 25.18 | ||||||
| 081014 | 0810140 | Slate, whether or not roughly trimmed or merely cut into rectangular or square blocks or slabs. | 2514.00.00 | ||||||
| 08102 | Sand, gravel | 25 | |||||||
| 081021 | 0810210 | Natural sand, whether or not colored | Including: silica sand, quartz sand and other natural sand. | 25.05 | |||||
| 081022 | Gravel, cobblestone; pellets, flakes and powders | 25.17 | |||||||
| 0810221 | Pebbles, cobblestones | Mainly for concrete reinforcement, for road or railway laying | 2517.10.00 | ||||||
| 0810222 | Stone pellets, crumbs and powders made from stones of the group of building and decorative stones | 2517.41.00 2517.49.00 | |||||||
| 081023 | 0810230 | Mixture of sand, stone, gravel and industrial waste recovered in the mining process used for construction | 2517.20.00 2517.30.00 | ||||||
| 08103 | Clay and kaolin of all kinds | 25.07 25.08 | |||||||
| 081031 | 0810310 | Kaolin and other kaolin clay, whether or not calcined | 2507.00.00 | ||||||
| 081032 | 0810320 | Other clays, andalusite, kyanite and silimanite, mullite; refractory earth or dinas . earth | Including types of clay such as: refractory clay; Bentonite; Andalusite, kyanite and silimanite; Mullite and refractory earth or dinas earth… Excludes expanded clay | 25.08 | |||||
| 089 | Mining products not classified elsewhere | 25.30 | |||||||
| 0891 | 08910 | Mineral chemicals and mineral fertilizers | * | ||||||
| 089101 | 0891010 | Natural calcium phosphate, natural aluminum calcium phosphate and phosphate-containing chalk | Including apatite ore | 25.10 | |||||
| 089102 | 0891020 | Unburnt iron pyrite ore | Pyrite ore contains 33% sulfur; Burnt iron pyrite in the industry 2011 | 2502.00.00 | |||||
| 089109 | Other chemical minerals | 25.30 | |||||||
| 0891091 | Natural barium sulfate, natural barium carbonate, whether or not calcined, other than barium oxide | 25.11 | |||||||
| 0891092 | Natural borate ore, natural borate concentrate, but excluding borates separated from natural seawater. Natural boric acid contains no more than 85% H3BO4 by dry weight | Borate ore, borate concentrate, whether or not calcined | 2528.00.00 | ||||||
| 0891093 | Fluorite minerals | 2529.21.00 2529.22.00 | |||||||
| 0891094 | Kiezerite, epsomite (natural magnesium sulphate) | 2530.20.10 2530.20.20 | |||||||
| 0891095 | Minerals containing potassium | Includes: Mineral Carnallite; Mineral Sylvite | 2530.90.90 | ||||||
| 0891096 | Minerals from animal manure used as fertilizer or fuel | * | |||||||
| 0891099 | Chemical minerals and other fertilizer minerals not elsewhere classified | * | |||||||
| 0892 | 08920 | 089200 | 0892000 | Peat | Only peat mining and collection is counted. Peat briquetting of industry 192001 | 27.03 | |||
| 0893 | 08930 | 089300 | 0893000 | Salt | Consists of sea salt and mined salt, unprocessed. | 25.01 | |||
| 0899 | 08990 | Other mining products n.e.c | 25.30 | ||||||
| 089901 | Precious and semi-precious stones, diamonds, and other stones | 71 | |||||||
| 0899011 | Unprocessed precious and semi-precious stones | Including precious stones such as rubi, jade, etc. This product also includes new types that are simply cut or roughly shaped. | 7103.10 | ||||||
| 0899012 | Diamonds (except industrial diamonds) | Includes diamonds that have not been graded or have been simply cut, split, or have only been lightly polished or ground | 7102.10.00 7102.31.00 7102.39.00 | ||||||
| 0899013 | Diamonds of industrial quality, unwrought or simply cut, split, or lightly sharpened or ground | 7102.21.00 7102.29.00 | |||||||
| 0899014 | Natural pumice stone, emery stone, natural corundum, natural granite and other natural grinding stones | 25.13 | |||||||
| 0899015 | Bitumen and asphalt in their natural form; Asphantite and asphaltic rocks | 2714.90.00 | |||||||
| 089909 | Other mining products not elsewhere classified | 25.30 | |||||||
| 0899091 | Natural graphite ore | 25.04 | |||||||
| 0899092 | Quartz ore, excluding natural sand | 2506.10.00 | |||||||
| 0899093 | Silica fossil powder and similar siliceous earth | Including diatomaceous earth, tripolite and diatomite | 2512.00.00 | ||||||
| 0899094 | Natural magnesium carbonate (magnesium), molten magnesium oxide, inert (sintered) magnesium oxide, other magnesium oxide, whether or not pure | 25.19 | |||||||
| 0899095 | Asbestos ore | 25.24 | |||||||
| 0899096 | Mica ore | Consists of: Raw mica and separated mica in slabs or layers; Mica powder | 25.25 | ||||||
| 0899097 | Steatite ore | Consists of raw or cut natural steatite ore in blocks or slabs and pulverized steatite ore | 25.26 | ||||||
| 0899098 | Trang Thach (Bodhisattva stone) | Also known as Felspar | 2529.10 | ||||||
| 0899099 | Other mining products not elsewhere classified | Including types such as: Leucite, nepheline and nepheline syenite; Vermiculite, perlite and chlorite, unexpanded;… | 2529.30.00 25.30 | ||||||
| C | PRODUCTION INDUSTRIAL PRODUCTS, PRODUCTION | ||||||||
| 19 | Coke, refined petroleum products | 27.04 27.07 27.09 27.10 | |||||||
| 191 | 1910 | 19100 | Coke | 27.04 | |||||
| 191001 | 1910010 | Coke and semi-coke smelted from coal, peat or lignite; soot | Includes: Coke and semi-coke smelted from coal; Coke and semi-coke smelted from lignite or peat; Coke Gas and Coal Distillation Mui | 27.04 | |||||
| 191002 | 1910020 | Tar distilled from coal, lignite or peat, and other mineral tars | 2706.00.00 | ||||||
| 192 | 1920 | 19200 | Products from petroleum processing | 27 | |||||
| 192001 | 1920010 | Briquettes and similar solid fuels produced from coal | Includes: Briquettes and similar solid fuels produced from coal, lignite and peat | 2701.20.00 2702.20.00 2703.00.20 | |||||
| 192002 | Fuel oil and gasoline; lubricants | 27.07 27.09 27.10 27.12 34.03 | |||||||
| 1920021 | Light oils and preparations | Includes: Engine gasoline; Airplane gasoline; Light oils and other preparations | 2710.12 | ||||||
| 1920022 | Fuel oil and gasoline; other lubricating grease | Includes: Medium (medium boiling range) oils and preparations; Lubricating oils and greases; Oil used in hydraulic brake (brake fluid); Transformer oils and oils for circuit breakers; Fuel Oil and Other Petroleum Oils | 2710.12 2710.19 2710.20.00 | ||||||
| 1920023 | Waste oil | Containing polychlorinated biphenyls, polychlorinated terphenyls or polychlorinated biphenyls | 2710.91.00 2710.99.00 | ||||||
| 192003 | Petroleum gas and other hydrocarbon gases (except natural gas) | 2711.12.00 2711.13.00 2711.14 2711.19.00 2711.29.00 | |||||||
| 1920031 | Propane and butane liquefied (LPG) | Includes: liquefied propane; liquefied butane (LPG); Commercial dry gas | 2711.12.00 2711.13.00 2711.19.00 | ||||||
| 1920032 | Ethylene, propylene, butylene, butadiene and other petroleum gases or hydrocarbons other than natural gas | 2711.14 2711.29.00 | |||||||
| 192004 | Other petroleum products | * | |||||||
| 1920041 | Vaseline, paraffin wax, petroleum wax and other waxes | 2712.10.00 2712.20.00 2712.90 | |||||||
| 1920042 | Petroleum coke, petroleum bitumen and other petroleum residues | 2713.11.00 2713.12.00 2713.20.00 2713.90.00 | |||||||
| 20 | Chemical products | 28 29 30 31 32 33 34 35 36 37 38 | |||||||
| 201 | Fertilizers and nitrogen compounds; plastics and neoprene in primary form | 31 39 40 | |||||||
| 201142 | Mixed basic organic chemical products | 29 30 31 32 33 34 35 36 37 38 | |||||||
| 2011421 | Derivatives of plant products or rosin | Includes: Active natural mineral products; animal soot; Tall oil, whether or not refined; Turpentine oil and other terpenic oils; crude dipentene; turpentine sulfite oil and other crude para-cymenes; Pine oil contains alpha-terpineol as the main ingredient; Colophan and resin acids and their derivatives; including remelting; Wood tar; wood tar; wood creosote, wood naphtha, vegetable tar; brewer's tar and similar preparations based on rosin, resin acids or vegetable tar | 3802.90 3803.00.00 38.05 38.06 3807.00.00 | ||||||
| 2011422 | Charcoal | Includes: both pod- or nut-fired coal, whether or not agglomerated, other than forest-fired coal | 44.02 | ||||||
| 2011423 | Oils and other products of high temperature coal tar distillation and the like | Includes: Oils and other products of high temperature distillation of coal tar; similar products with more aromatic components than non-aromatic components; Distillate (tar) and distillate coke, obtained from coal tar or other mineral tar | 2706.00.00 27.08 | ||||||
| 2011424 | Undenatured ethyl alcohol with an alcoholic strength by volume of 80% or more | 2207.10.00 | |||||||
| 2011425 | Ethyl alcohol and other denatured spirits of any strength | 2207.20 | |||||||
| 2011426 | Waste lye from wood pulp production; including lignin, sulphonate, except turpentine oil (tall oil) | 38.04 | |||||||
| 2012 | 20120 | Fertilizers and nitrogen compounds | 31 | ||||||
| 201201 | 2012010 | Anhydrous ammonia | 2814.10.00 | ||||||
| 201202 | Ammonium fertilizers with water treatment; ammonium chloride, nitrite | 31.02 | |||||||
| 2012021 | Ammonium fertilizer with water treatment | 3102.21.00 3102.29.00 3102.30.00 3102.40.00 | |||||||
| 2012022 | Ammonium chloride fertilizer | 3102.90.00 | |||||||
| 2012023 | nitrite; nitrate of potassium | Except for nitrates of bismuth and others | 2834.10.00 2834.21.00 | ||||||
| 201203 | 2012030 | Mineral or chemical fertilizers, containing nitrogen | Includes: Urea; Ammonium sulfate; Ammonium nitrate; Double salt and mixture of calcium nitrate and ammonium nitrate; Mixtures of ammonium nitrate and calcium carbonate or other non-fertilizing inorganic substances; Fertilizers and other nitrogen mixtures not elsewhere classified | 31.02 | |||||
| 201204 | 2012040 | Mineral or chemical fertilizers containing phosphates | Includes: Super Phosphate (P2O5) (Including: those used for animal feed and others); Fused phosphate fertilizers; Other phosphate fertilizers | 31.03 | |||||
| 201205 | 2012050 | Mineral or chemical fertilizers containing potassium | Includes: Potassium Chloride; Potassium Sulfate; Chemical fertilizers for carnalites, xinvinites and other potassium fertilizers | 31.04 | |||||
| 201206 | 2012060 | Other mineral or chemical fertilizers not elsewhere classified | Includes: Mineral or chemical fertilizers containing 3 elements: nitrogen, phosphorus and potassium (NPK); Diammonium phosphate; Monoammonium Phosphate; Mineral or chemical fertilizers contain two elements: nitrogen and phosphorus; Mineral or chemical fertilizers contain two elements: phosphorus and potassium; Potassium Nitrate; Other mineral and chemical fertilizers containing at least 2 elements (phosphorus, nitrogen, potassium) not elsewhere classified | 31.05 | |||||
| 2013 | Plastic and synthetic rubber in primary form | 39 40 | |||||||
| 20131 | 201310 | Primary plastic | 39 | ||||||
| 2013101 | Primary polymers | Includes: Polymers from ethylene, primary form; Polymers of styrene, in primary forms; Polymers of vinyl chloride or of other halogenated olefins, in primary forms; Polymers of propylene or of other oleic substances in primary forms; Polymers of vinyl acetate or of vinyl esters and other vinyl polymers in primary forms; Acrylic polymer in primary form; Polyamide in primary form; Natural polymers and modified natural polymers (e.g. alginic acid, its salts and esters; hardened proteins, chemical derivatives of natural rubber) | 39.01 39.02 39.03 39.04 39.05 39.06 39.07 39.08 39.09 39.10 39.11 39.12 39.13 | ||||||
| 2013102 | Plastic other than primary form, ion exchanger | Includes: Polyacetal, other polyester and epoxy resin, in primary form; polycarbonates, alkylating resins, polyalyl esters and other polyesters, in primary forms; Amino resins, phenolic resins and polyurethanes in primary form; Silicon in primary form; Plastics other than primary forms have not been classified elsewhere; ion exchangers | 39.01 39.02 39.03 39.04 39.05 39.06 39.07 39.08 39.09 39.10 39.11 39.12 39.13 3914.00.00 | ||||||
| 20132 | Synthetic rubber in primary form | 40.02 | |||||||
| 201321 | 2013210 | Synthetic rubber and rubber substitutes derived from oils and compounds of synthetic rubber and natural rubber and similar natural resins, in primary forms or sheets or strips | Includes: Synthetic rubber and rubber substitutes derived from oil, in primary forms or in sheets or strips (Including: in the form of latex); Compounds of neoprene and natural rubber and similar natural resins, in primary forms or sheets or strips (Including: mixtures of natural and neoprene latex) | 40.01 40.02 | |||||
| 202 | Other chemical products | * | |||||||
| 2021 | 20210 | Pesticides and other chemical products used in agriculture | 38.08 | ||||||
| 202101 | Pesticides and other chemical products used in agriculture | 38.08 | |||||||
| 2021011 | Insecticide | Includes: also intermediate preparations for the manufacture of insecticides, mosquito coils or powders for mosquito coils, aerosols, mosquito sheets, mosquito nets, and others. | 3808.59.11 3808.59.19 3808.61 3808.62 3808.69 3808.91 | ||||||
| 2021012 | Fungicides | 3808.59.21 3808.59.29 3808.92 | |||||||
| 2021013 | Herbicides, Anti-sprouting agents and plant growth regulators | 3808.59.31 3808.59.39 3808.59.40 3808.59.50 3808.93 | |||||||
| 2021014 | Sterilizer | For agricultural and other uses | 3808.59.60 3808.94.10 3808.94.20 3808.94.90 | ||||||
| 2021019 | Other pesticides and other chemical products used in agriculture | 3808.52.10 3808.52.20 3808.52.90 3808.59.91 3808.59.99 3808.99.10 3808.99.90 | |||||||
| 2022 | Paints, varnishes and similar coatings; ink and mastics | 32 | |||||||
| 20221 | 202210 | Paints, varnishes and similar coatings, putty | 32 | ||||||
| 2022101 | Paints and varnishes from polymers | Includes: Paints and varnishes, water soluble (Including: enamels made from synthetic polymers or chemically modified natural polymers, dispersed or dissolved in water. ); Paints and varnishes, soluble in non-aqueous media (Including: glazes made from synthetic polymers or chemically modified natural polymers, dispersed or dissolved in air. water storage) | 32.08 32.09 32.10 | ||||||
| 2022102 | Other paints, varnishes and related products; color used in art | Including: Colorants, contrast agents and mixed colors, glass enamel and porcelain enamel; glazes, liquid glazes and similar preparations of a kind used in the ceramic, enamelling or glass industry; glassware, in the form of powder, granules or flakes; Other paints and varnishes; prepared watercolors for leather finishing; Prepared desiccant; Colorants for the art of painting, school, sign paints, pigments, decorative colors and the like; Pigments (including metal powders and flakes) dispersed in an aqueous medium, in liquid or paste form, for the manufacture of paints (including enamels); stamping foil; dyes and other coloring matter made into a certain form | 32.07 32.10 32.11 32.12 32.13 | ||||||
| 2022103 | Mastiffs and similar products | Including: Mastic; surface residues before painting (Including: putty for glazing, mastics for bonding, resin binding agents, compounds for plastering, bonding and other mastics); Surface coating materials are not heat resistant | 32.14 | ||||||
| 20222 | 202220 | Printing ink | 32.15 | ||||||
| 2022201 | Printing ink | Includes: Black ink and other ink (except black) | 32.15 | ||||||
| 2023 | Cosmetics, soaps, detergents, polishes and hygiene preparations | 33 34 | |||||||
| 20231 | cosmetics | 33 | |||||||
| 202311 | Cosmetics or make-up preparations and preparations for the care of the skin, manicure or pedicure | 33.04 | |||||||
| 2023111 | Lip and eye makeup products | 3304.10.00 3304.20.00 | |||||||
| 2023112 | Manicure and pedicure care products | 3304.30.00 | |||||||
| 2023113 | Cosmetics or other make-up preparations | Consists of: Chalk, whether or not compacted; Creams and lotions for the face and skin; Acne cream; Cosmetics or other make-up preparations n.e.c | 3304.91.00 3304.99 | ||||||
| 202312 | Preparations for hair, fur, dental or oral hygiene | 33.05 33.06 | |||||||
| 2023121 | Shampoos, hair sprays, waves and straighteners | Including: Shampoos, conditioners including anti-fungal containing pharmaceutical ingredients; Hair care products such as: Hairspray, hair straighteners and waves, curling or straightening preparations | 33.05 34.01 | ||||||
| 2023122 | Preparations for oral hygiene (including root-tightening creams and powders) | Includes: Toothpaste (both cream and powder form to prevent tooth diseases); Preparations for oral hygiene other than dental floss such as mouthwash, lotion, etc. | 33.06 | ||||||
| 2023123 | Dental floss | 3306.20.00 | |||||||
| 2023124 | Preparations for use before, during or after shaving, body deodorants; bath preparations, depilatories and other hygiene preparations n.e.c | Includes: Preparations for use before, during or after shaving; Personal deodorant and antiperspirant; Shower gels, cleansers and other bath preparations; Other hygiene products n.e.c. (Including: animal hygiene preparations, eye drops for contact lenses, perfumes and other cosmetics, including depilatories, ...) | 33.07 3401.30.00 | ||||||
| 2023125 | Perfume and perfume | 3303.00.00 | |||||||
| 20232 | Soaps, detergents, polishes and hygiene preparations | 34.01 34.02 34.05 | |||||||
| 202321 | 2023210 | Crude glycerin; glycerin water and glycerin lye | 2905.45.00 | ||||||
| 202322 | 2023220 | Organic surfactants, except soap | 3402.31 3402.39 3402.41.00 3402.42 3402.49 | ||||||
| 202323 | Soaps, preparations for washing and cleaning | 34.01 34.02 | |||||||
| 2023231 | Soap; organic surface-active products and preparations used as soap; paper, dunnage, nylon, non-woven fabric, non-absorbent, covered or coated with soap or detergent | Includes: Soap; organic surface-active products and preparations; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent; Organic surfactants and products for cleaning the skin | 34.01 34.02 | ||||||
| 2023232 | Detergents and preparations for bleaching and washing | Liquid, powder or cream form. This product also includes: fabric softener | 34.01 34.02 3809.91.10 | ||||||
| 202324 | Fragrance and waxy substances | 33.01 34.04 | |||||||
| 2023241 | Preparations used to freshen or deodorize rooms | Including scented preparations used in religious ceremonies (incense/incense; incense/incense rings); Fragrance preparations when burned | 3307.41 3307.49 | ||||||
| 2023242 | Artificial and processed waxes | 34.04 | |||||||
| 2023243 | Polishes and creams for footwear, furniture, floors, glass, metal and trunks | Includes: Polishes, creams and similar preparations for footwear or leather; Polishes, creams and similar preparations of a kind used to preserve furniture, parquet, door frames or other goods of wood; Polishes and similar preparations for body polishing (coachwork), other than metal polishes; Polishes and similar preparations of a kind used for polishing other articles | 34.05 | ||||||
| 2023244 | scouring pastes and powders and other scouring preparations | 3405.40 | |||||||
| 2029 | 20290 | Other chemical products n.e.c | 38.24 | ||||||
| 202901 | Explosives | 36 | |||||||
| 2029011 | Prepared explosives | Includes: Explosive propellant powder; Prepared explosives, except propellants | 3601.00.00 3602.00.00 | ||||||
| 2029012 | Safety fuses, fuses, flares or detonators, igniters, electric detonators | Including: semi-finished fuses, basic warheads, signal tubes, etc. | 36.03 | ||||||
| 2029013 | Fireworks, beacons, rain flares, fog flares and other pyrotechnic products | 36.04 | |||||||
| 2029014 | Matches | 3605.00.00 | |||||||
| 202902 | Prepared glues and other prepared adhesives | 35 | |||||||
| 2029021 | Prepared glues and other prepared adhesives | Including: adhesives made from polymers and adhesives Ca2Ls used in the production of refractory bricks... | 35.06 | ||||||
| 202903 | Essential oils and mixtures of aromatic substances from vegetable essential oils | 33.01 | |||||||
| 2029031 | Vegetable essential oil | Includes: essential oils of citrus, mint, lemon basil, lemongrass, cinnamon, ginger... | 33.01 | ||||||
| 2029032 | Mixture of aromatic substances from essential oils | Used as raw materials in industry, beverage production | 33.02 | ||||||
| 202904 | Films and plates used for photography, instant printing film; chemical preparations and unmixed products of a kind used in photography | 37 | |||||||
| 2029041 | Films and plates for photography, instant printed film, unexposed | Includes: Photographic plates and flat photographic film of any material other than paper, paperboard or textile material (Can be used for radiography, instant printing film or specially manufactured for the printing industry, …); Photographic film, in rolls of any material other than paper, paperboard or textile material (For radiography, multi-color photography, or of a kind specially used for medical, surgical, dental or veterinary purposes or in printing industry, ...); Photographic film made of paper, cardboard and textile materials (For multi-color photography) | 37.01 37.02 37.03 | ||||||
| 2029042 | Chemical preparations used in photography, unmixed products used in photography, not elsewhere classified | Except for varnishes, glues, adhesives and similar preparations | 37.07 | ||||||
| 202905 | 2029050 | Animal and vegetable fats and oils processed by chemical methods; mixtures or inedible preparations of animal fats or oils | Includes: Animal and vegetable fats and oils and their fractions, chemically prepared (boiling, oxidizing, dehydrated, sulphated, blow-drying, polymerizing by heating by heating). in vacuum or in an inert gas or by chemically modified means); Inedible mixtures or preparations of animal fats or oils and fractions of various fats and oils. Exclusion: hydrogenated, conjugated, re-esterified varieties. | 15.01 15.02 15.03 15.05 15.17 15.18 | |||||
| 202906 | 2029060 | Writing, drawing and other ink (except printing ink) | Includes: a whole block of carbon used to produce disposable carbon paper | 3215.90 | |||||
| 202907 | Lubricating preparations; additives; antifreeze | 34.03 3820.00.00 * | |||||||
| 2029071 | Lubricating products | 34.03 | |||||||
| 2029072 | Anti-knock agent; additives for mineral oils (including gasoline) and similar products | 38.11 | |||||||
| 2029073 | Hydraulic brake fluid; antifreeze preparations and antifreeze liquids | 3819.00.00 3820.00.00 | |||||||
| 202908 | Other mixed chemical products | 38.24 | |||||||
| 2029081 | Peptones and their derivatives, other proteins and their derivatives, not elsewhere classified; raw hide powder, whether or not chromized | 3504.00.00 | |||||||
| 2029082 | Molding pastes; preparations considered to be waxes for use in dentistry; other dental preparations with a basis of plaster; compositions and filling materials for fire extinguishers; prepared culture medium for growth | Includes: Paste used to make molds; including those used to make children's toys; Preparations referred to as “dental waxes” or as “dental molding agents”; Other preparations for use in dentistry with a basis of plaster other than dental fillings are classified in division 3250; Preparations and filling materials for fire extinguishers; Culture medium prepared for the growth and maintenance of microorganisms or plants, human or animal cells; Plaster used in casts; Uncategorized mixed diagnostic reagents or laboratory reagents (Including: plates, sheets, films, foils and strips of plastic impregnated, impregnated or coated with diagnostic reagents or laboratory reagents; paperboard, felt cellulose and paper tape made of mangrove cellulose fibers.... | 34.07 3813.00.00 38.21 38.22 2520.20.90 | ||||||
| 2029083 | Chemical elements and chemical compounds doped for use in electronics | In discs, wafers or the like | 3818.00.00 | ||||||
| 2029084 | Activated carbon | 3802.10 | |||||||
| 2029085 | Finishing agent, drug carrier to speed up staining or fixation; similar products and preparations | For example, fabric finishes and mordants; used in the textile, paper, tanning or similar industries | 38.09 | ||||||
| 2029086 | Preparations for cleaning metal surfaces, fluxes; Prepared rubber vulcanization accelerator; unclassified catalytic products; Mixed alkylbenzene and mixed alkyl naphthalin n.e.c | Includes: Preparations for cleaning metal surfaces; fluxes and other welding auxiliary preparations, powders and pastes consisting of metals and other materials for welding; preparations for use as cores or covers for welding electrodes or electrodes (including: soldering, soldering or soldering); Prepared rubber vulcanization accelerator; rubber or plastic plasticizers, not elsewhere specified or included; antioxidant preparations and other compounds stabilizers of rubber or plastics; Reaction initiators, reaction promoters and catalytic preparations; Mixed alkylbenzenes and mixed alkylnaphthalenes not elsewhere classified. Except for substances of heading 2707 (oils and other products of high temperature distillation of coal tar and ... | 38.10 38.15 3817.00.00 | ||||||
| 2029087 | Prepared binders for casting molds and cores | Includes: Prepared binder for molding or core; Non-agglomerated metal carbides mixed with each other or with metal binding agents; Prepared admixtures for cement, mortar or concrete | 3824.10.00 3824.30.00 3824.40.00 | ||||||
| 2029089 | Other mixed chemical products n.e.c | 38.24 | |||||||
| 202909 | Gelatin and gelatin derivatives, including: milk albumin; residual products of the chemical industry or related industries n.e.c | 35.02 35.03 38.24 | |||||||
| 2029091 | Gelatin and gelatin derivatives, milk albumin; glue prepared from fish bubbles: other glues of animal origin | Includes: Gelatin and gelatin derivatives; Milk albumin, including concentrates of two or more whey proteins; Glue prepared from fish bubbles; other glues of animal origin; Salts of albumin and other albumin derivatives | 35.02 35.03 | ||||||
| 2029092 | Casein salts and other casein derivatives: Casein glue; starch-based glues, or dextrins or other modified starches | 35.01 35.05 | |||||||
| 2029093 | Residual products of the chemical industry or related industries n.e.c | 38.24 | |||||||
| 203 | 2030 | 20300 | Synthetic and man-made fibers | 54.02 54.03 54.04 54.05 54.06 55.03 55.04 55.05 55.06 55.07 55.09 55.10 55.11 | |||||
| 203001 | Synthetic | 54.02 54.04 55.09 55.03 55.06 | |||||||
| 2030011 | Synthetic filament bowl; synthetic staple fibres, not carded or combed | Includes: Synthetic filament tow of nylon, other polyamides, polyester, acrylic or modacrylic, polypropylene, ... and synthetic staple fibers, not carded, combed or otherwise processed for spinning nylon, polyamide other, polyester, acrylic or modacrylic, polypropylene,… | 55.01 55.03 | ||||||
| 2030012 | Synthetic filament yarn (other than sewing thread), synthetic monofilament | Including: Polyester and polyamide tough silk thread; Other synthetic monofilament yarn; Synthetic monofilament yarn, strip yarn and the like | 54.02 54.04 | ||||||
| 203002 | Man-made fiber | 54.02 54.03 54.04 54.05 54.06 55.03 55.04 55.05 55.06 55.07 55.09 55.10 55.11 | |||||||
| 2030021 | Artificial filament bowl; man-made staple fibres, not carded or combed | Includes: Artificial filament bowl; Man-made staple fibres, not carded, combed or otherwise worked for spinning | 55.01 55.02 55.03 55.04 | ||||||
| 2030022 | Man-made filament yarn (other than sewing thread), man-made monofilament | Includes: High tenacity yarn from viscose rayon; Other man-made single filament yarn; Man-made monofilament yarn, strip yarn and the like | 54.02 54.03 54.04 54.05 54.06 55.06 5507.00.00 | ||||||
| 24 | Metal products | * | |||||||
| 241 | 2410 | 24100 | Cast iron, iron and steel products | 72 73 | |||||
| 241001 | Cast iron, iron and basic steel products | 72 73 | |||||||
| 2410011 | Cast iron, non-alloy pig iron; alloy pig iron; manganese-enriched pig iron, iron-carbon alloys containing by weight more than 6% but not more than 30% manganese, in bulk or in other basic form | 72.01 7204.10.00 72.05 73.03 | |||||||
| 2410012 | Iron Alloys (Ferro Alloys) | Includes: Manganese iron alloy; Silicon Iron Alloy; Silicon - Manganese iron alloy; Chromium iron alloy; Silicon - Chromium iron alloy; Nickel Iron Alloy; Molybdenum iron alloy; Tungsten iron alloy and Silicon – Tungsten alloy; Other iron alloys | 72.02 | ||||||
| 2410013 | Ferrous products are directly reconstituted from iron ore and other spongy iron products | Blocks, lumps or the like; iron with a minimum purity of 99,94% in lumps, lumps or the like | 72.03 | ||||||
| 2410014 | Granules and powders of non-alloy pig iron; alloy pig iron; manganese-rich pig iron, iron-carbon alloys containing by weight more than 6% but not more than 30% manganese, in bulk or in other basic forms, iron, steel | 72.05 7201.50.00 | |||||||
| 241002 | Raw steel | Alloy steel includes stainless steel and other alloy steel | 72.06 7218.10.00 7224.10.00 | ||||||
| 2410021 | Non-alloy steel in ingot or other rough form; non-alloy steel in semi-finished form | 72.06 72.07 | |||||||
| 2410022 | Stainless steel in ingots or other coarse basic form; Stainless steel in semi-finished form | 72.18 | |||||||
| 2410023 | Other alloy steel in ingots or other raw form; Other alloy steel in semi-finished form | 72.24 | |||||||
| 241003 | Flat-rolled products, not further worked than hot-rolled, not clad, plated or coated | 72.08 7211.13 7211.14 7211.19 7219.11.00 7219.12.00 7219.13.00 7219.14.00 7220.11 7220.12 7225.30 7226.91 | |||||||
| 2410031 | Flat-rolled non-alloy steel, not further worked than hot-rolled, of a width 600 mm, not clad, plated or coated | Consists of: Hot rolled flat non-alloy steel, in coils, of a width ≥ 600mm, not clad, plated or coated; Hot-rolled non-alloy flat-rolled non-alloy steel, not coiled, of a width 600 mm, not clad, plated or coated | 72.08 | ||||||
| 2410032 | Hot-rolled flat-rolled stainless steel, 600mm . wide | Includes: Flat-rolled stainless steel without further hot-rolling in coils, with width ≥ 600mm; Flat-rolled stainless steel, not hot-rolled, unrolled, width ≥ 600mm | 7219.11.00 7219.12.00 7219.13.00 7219.14.00 7219.21.00 7219.22.00 7219.23.00 7219.24.00 | ||||||
| 2410033 | Other alloy steel in flat coil, not further worked than hot rolled, of a width 600mm | Includes: Other alloy steel in flat coils, hot rolled, in coils, with a width of ≥ 600mm; Other alloy steel in hot coil, not further worked, in coils, of a width 600mm | 7225.30 7225.40 | ||||||
| 2410034 | Flat-rolled non-alloy steel, not further worked than hot-rolled, of a width < 600 mm, not clad, plated or coated | 7211.13 7211.14 7211.19 | |||||||
| 2410035 | Flat-rolled stainless steel, not further worked than hot-rolled, of width < 600mm | 7220.11 7220.12 | |||||||
| 2410036 | Other alloy steel in flat coil, not further worked than hot rolled, of a width < 600mm | 7226.91 | |||||||
| 241004 | Flat-rolled steel products not further worked than cold-rolled (cold-pressed), not clad, plated or coated | 72.09 7211.23 7211.29 7219.31.00 7219.32.00 7219.33.00 7219.34.00 7219.35.00 7220.20 7225.50 7226.92 | |||||||
| 2410041 | Flat coiled non-alloy steel, not further worked than cold rolled, of a width 600 mm, not clad, plated or coated | Includes: Cold rolled flat non-alloy steel, in coils, of a width ≥ 600mm, not clad, plated or coated; Cold-rolled flat non-alloy steel, not coiled, of a width ≥ 600 mm, not clad, plated or coated | 72.09 | ||||||
| 2410042 | Flat-rolled stainless steel, not further worked than cold-rolled, of a width 600 mm, not clad, plated or coated | 7219.31.00 7219.32.00 7219.33.00 7219.34.00 7219.35.00 | |||||||
| 2410043 | Other alloy steel in flat coil, not further worked than cold rolled, of a width 600 mm, not clad, plated or coated | 7225.50 | |||||||
| 2410044 | Flat-rolled non-alloy steel, not further worked than cold-rolled, of a width < 600 mm, not clad, plated or coated | 7211.23 7211.29 | |||||||
| 2410045 | Cold-rolled flat-rolled stainless steel, of a width < 600mm | 7220.20 | |||||||
| 2410046 | Other alloy steel in thin coil, not further worked than cold rolled, of a width < 600mm | 7226.92 | |||||||
| 241005 | Flat rolled steel products clad, plated or coated; Electrical engineering steel products, wind steel | 72.10 72.12 72.19 72.20 72.25 72.26 | |||||||
| 2410051 | Flat-rolled non-alloy steel of a width 600mm, clad, plated or coated | Including: Flat rolled non-alloy steel with width ≥ 600mm, plated or tin-coated; Flat-rolled non-alloy steel with width ≥ 600mm, plated or coated with lead, including lead-tin alloy; Flat-rolled non-alloy steel with width ≥ 600mm, electroplated or zinc-coated; Flat rolled non-alloy steel with width ≥ 600mm, plated or coated with zinc by other methods; Flat rolled non-alloy steel with width ≥ 600mm, plated or coated with chromium oxide or with chromium and chromium oxide; Flat rolled non-alloy steel with width ≥ 600mm, plated or coated with aluminum; Flat rolled non-alloy steel with width ≥ 600mm, painted, varnished or plastic coated | 72.10 | ||||||
| 2410052 | Flat-rolled non-alloy steel of a width < 600 mm, clad, plated or coated | Includes: Flat-rolled non-alloy steel < 600mm wide, plated or tin-coated; Flat-rolled non-alloy steel of a width < 600mm, electroplated or coated with zinc; Flat-rolled non-alloy steel of a width < 600 mm, plated or coated with zinc by another method; Flat-rolled non-alloy steel < 600 mm wide, painted, varnished or covered with plastics; Flat-rolled non-alloy steel < 600mm wide, clad; Flat-rolled non-alloy steel of a width < 600 mm, plated or otherwise coated | 72.12 | ||||||
| 2410053 | Flat-rolled alloy steel, of a width 600mm, clad, plated or coated | Includes: Flat-rolled alloy steel, with a width of ≥ 600mm, plated or coated with zinc by electrolysis; Flat-rolled alloy steel, of a width ≥ 600mm, plated or coated with zinc by another method; Flat-rolled alloy steel, width 600mm, coated, plated, other coated | 72.25 | ||||||
| 2410054 | Flat rolled alloy steel, < 600mm . width | 72.26 | |||||||
| 2410055 | Flat-rolled alloy steel, 600mm wide, of electrotechnical silicon steel | 7225.11.00 7225.19.00 | |||||||
| 2410056 | Flat-rolled alloy steel, < 600mm wide, of electrotechnical silicon steel | 7226.11 7226.19 | |||||||
| 2410057 | Thin-rolled alloy steel, < 600mm wide, of high-speed steel | 7226.20 | |||||||
| 241006 | Products Steel bars, rods, angles, hot-rolled molds | 72.13 72.14 72.16 7221.00.00 72.22 72.27 72.28 | |||||||
| 2410061 | Bars, rods Hot-rolled non-alloy steel, in irregular coils | 72.13 | |||||||
| 2410062 | Hot-rolled stainless steel rods and rods, irregularly wound | 7221.00.00 | |||||||
| 2410063 | Other hot-rolled alloy steel rods and rods, in irregular coils | 72.27 | |||||||
| 2410064 | Alloy steel in the form of other bars and rods, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including these twisted after rolling | Includes: Newly forged, hot-rolled, hot-drawn or hot-extruded non-alloy steel rods and rods, including the process of twisting after hot; Cold-formed, non-alloy steel rods and rods | 72.14 72.27 7228.10 7228.20 7228.30 7228.40 7228.60 7228.70 7228.80 | ||||||
| 2410065 | Stainless steel bars, other rods | Includes: Stainless steel rods and rods, not further worked than hot-rolled, hot-drawn or extruded; Stainless steel rods and rods, newly cold-formed or cold-worked; Other stainless steel rods and rods | 7222.11 7222.19 7222.20 7222.30 | ||||||
| 2410066 | Other bars and rods of other alloys | Includes: Bars, rods of wind steel; Rods and rods of silicon manganese steel; Hollow alloy steel rods and rods; Bars, rods of other alloy steel | 72.28 | ||||||
| 2410067 | Steel bars, rods in hollow form | 7228.80 | |||||||
| 2410068 | Steel for angle, mold, shape (except for construction materials and welded angle, mold, shape) | Including: Non-alloy steel angle, mold, shape; Stainless steel angle, mold, shape; Other alloy steel in angle, mold, shape | 72.16 7222.40 7228.70 | ||||||
| 2410069 | Piles, railway tracks and railway track construction materials of Steel; Welded Steel Corners, Molds, Shapes | Includes: Steel piles; Angles, molds, shapes made of Welded Steel; Railway or tramway construction materials Steel | 73.01 73.02 | ||||||
| 241007 | Pipes and conduits, pipes and fittings made of Steel | For pipes and joints made by casting method, they are classified in sub-class 24310 . | 73.04 73.05 73.06 | ||||||
| 2410071 | Non-Spliced Steel Pipe | Consists of: Unconnected Steel conduit, used to carry oil or gas; Unspliced Steel struts, for oil or gas drilling; non-joint pipe, circular cross-section of Non-Alloy Steel; Other unconnected pipes, circular cross-section of stainless steel; other unconnected pipes, of circular cross-section, of other alloy steel; Other Unjointed Steel Pipes and Pipes | 73.04 | ||||||
| 2410072 | Steel pipes and conduits with joints (welded, riveted, joined together by the same way...) | Includes: Steel conduit with connections, for oil or gas; Steel struts with connections, for oil or gas drilling; Steel pipes with other connections | 73.05 73.06 | ||||||
| 2410073 | Coupling accessories (except casting fittings) | 7307.21 7307.22 7307.23 7307.29 7307.91 7307.92 7307.93 7307.99 | |||||||
| 241008 | Other cold rolled steel products | 72.09 7211.23 7211.29 7219.31 7219.32 7219.33 7219.34 7219.35 7220.20 7225.50 7226.92 7228.50 | |||||||
| 2410081 | Cold-rolled rods and rods | 7228.50 | |||||||
| 2410082 | Small rolled steel (<600 mm) | 72.11 72.12 72.20 72.26 | |||||||
| 2410083 | Shaped steel, folded | 7222.40 7228.70 | |||||||
| 2410084 | Wire | Includes: Non-alloy steel wire (Including plated or unplated non-alloy steel wire); Stainless steel wire; Other alloy steel wire | 72.17 72.23 72.29 | ||||||
| 241009 | 2410090 | Iron and steel production services | |||||||
| 242 | 2420 | Non-ferrous and precious metal products | * | ||||||
| 24201 | 242010 | Precious metals and precious metal production services | 71.06 7107.00.00 71.08 7109.00.00 71.10 71.11 71.12 | ||||||
| 2420101 | Precious metal | Includes: Silver (Including: silverware with gold or platinum) unwrought or in semi-manufactured or powdered form; Gold (Including: gilt with platinum) unwrought or in semi-manufactured or powder form; Platinum, unwrought or in semi-manufactured or powdered forms (Platinum is platinum, palladium, rodium, iridium, osmium, ruthenium); Base metal or silver, with a gold crown, not further worked than semi-finished (“Base Metal” means: Steel, copper, nickel, aluminum, lead, zinc, tin, tungsten, molybdenum, tantalum , magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, gemium, vanadium, gallium, hafinium, indium, niobium (columbium), rhenium, thallium); Silver-dipped base metal, base metal, platinum-coated silver or gold, not further worked than semi-manufactured | 71.06 7107.00.00 71.08 7109.00.00 71.10 71.11 71.12 | ||||||
| 2420102 | Precious metal production services | ||||||||
| 24202 | Non-ferrous metal | * | |||||||
| 242021 | Aluminum | 76 | |||||||
| 2420211 | Unwrought aluminum, aluminum oxide | Includes: Unwrought aluminum; Aluminum oxide, other than artificial | 76.01 2818.20.00 | ||||||
| 2420212 | Semi-finished products of aluminum or aluminum alloy | Consists of: Aluminum powder and flakes; Aluminum bars, aluminum rods, aluminum in shapes; Aluminum wire; Slabs, plates, panels of aluminum thicker than 0.2mm; Aluminum foil with a thickness of not more than 0.2mm; aluminum pipes and tubes; pipes, couplings… all kinds of aluminum | * | ||||||
| 242022 | Lead, zinc, tin | Rods, rods, lead wires; Lead pipes, conduits, pipes and fittings; pipes, conduits, pipes and fittings of zinc; Tin powder and flakes; Slices, plates, strips, foils of tin; Tin tubes, pipes, fittings and fittings of tin | 78 79 80 | ||||||
| 2420221 | Unwrought lead, zinc, tin | Includes: Unwrought Lead; Unwrought zinc; Unwrought tin | 78.01 79.01 80.01 | ||||||
| 2420222 | Semi-finished products of lead, zinc, tin or their alloys | Includes: Lead powder and flakes; Zinc powder and flakes; Lead slices, plates, strips, foils and foils; Slices, plates, strips, foils and foils of zinc; Insulation panels; Bars, rods and wires; Tin rods, rods, shapes and wires | * | ||||||
| 242023 | Copper | 74 | |||||||
| 2420231 | Copper, unwrought copper alloys, copper stencils, cemented copper (precipitated copper) | Including: Copper sten, copper cement (Copper sten is a crude mixture; Copper cement is co-smelted with coal powder); Unrefined copper, copper anode for electrolytic refining; Refined copper, copper core; Unwrought copper alloys (other than copper master alloys); Co-host alloy (Usually used as an additive in non-ferrous metallurgy or used in the production of other alloys) | 7401.00.10 7401.00.20 7402.00.10 7402.00.90 74.03 7404.00.00 7405.00.00 | ||||||
| 2420232 | Semi-finished products, products of copper or copper alloy | Includes: Copper powder and copper flakes; Brass rods and rods; Copper; Copper slices, plates, plates thicker than 0.15mm; Copper foil with a thickness of not more than 0.15mm; Copper pipes and conduits; Conduit of copper pipe or conduit (eg: Double coupling, elbow joint, sleeve ...) | * | ||||||
| 242024 | Niken | 75 | |||||||
| 2420241 | Unwrought nickel; Intermediate product of nickel smelting | Includes: Nickel sten, nickel oxide and its intermediates; Unwrought Nickel | 75.01 75.02 7503.00.00 | ||||||
| 2420242 | Semi-finished products, articles of nickel or nickel alloy | Consists of: Nickel powder and flakes; Slices, plates, strips, foils and foils of nickel; Nickel rods, rods and wires; nickel pipes and tubes; Nickel pipes and fittings for pipes and conduits | * | ||||||
| 242025 | 2420250 | Other non-ferrous metals and products thereof: cermets, ash and deposits, residues containing metals or metal compounds | Including: Titanium and products of titanium; Manganese and its products; Antimony and Antimony products; Tungsten and products of Tungsten; Molybdenum and products of Molybdenum; Tantans and products of Tantans; Magnesium and its products; Other non-ferrous metals; Metallic ceramics and their products | * | |||||
| 242026 | 2420260 | Manufacturing services of other non-ferrous metals and products thereof | |||||||
| 243 | Metal casting service | ||||||||
| 2431 | 24310 | 243100 | Semi-finished products and casting services of iron and steel | * | |||||
| 2431001 | Cast iron and steel mold | 7325.10.90 7325.99.90 7326.90.99 8480.10.00 8480.20.00 8480.30.90 8480.41.00 8480.49.00 | |||||||
| 2431002 | Pipes, pipes, hollow profiles of cast iron | Including fire hydrants | 73.03 | ||||||
| 2431003 | Casting Fittings | 7307.11 7307.19 | |||||||
| 2431004 | Cast iron and steel casting services | ||||||||
| 2432 | 24320 | 243200 | Non-ferrous metal casting molds and services | * | |||||
| 2432001 | Non-ferrous metal mold | * | |||||||
| 2432002 | Non-ferrous metal casting service | ||||||||
| 25 | Prefabricated metal products (except machinery and equipment) | * | |||||||
| 251 | Metal structures, tanks, tanks and boilers | * | |||||||
| 2511 | 25110 | Metal structure | * | ||||||
| 251101 | Metal structures and parts thereof | * | |||||||
| 2511011 | Prefabricated metal building structure | * | |||||||
| 2511012 | Bridge structures and spans made of iron, steel, aluminum | 7308.10 7610.90.91 | |||||||
| 2511013 | Tower structure and grid column made of iron, steel, aluminum | Including: Tower and column structure made of crossed iron and steel bars; tower and column structure made of aluminum cross bars truss structure | 7308.20 7610.90.91 | ||||||
| 2511019 | Other structures and parts thereof, of iron, steel, aluminum | Including: Equipment used for scaffolding, formwork, props or pit support pillars made of iron, steel, aluminum; Sluice gates and sluice installations made of iron, steel, and aluminum; fences, stairs and their parts made of iron, steel, aluminum; metal roofing; Other structures and their parts made of iron, steel, and aluminum not classified elsewhere Includes: rails for ships, plates, bars, angles, molds, tubules and similar types processed for use as construction components, of metal and their parts of metal. | 7308.40 7308.90 7610.90.99 7610.90.30 | ||||||
| 251102 | 2511020 | Doors, windows and parts thereof, of iron, steel, aluminum | Including: Iron and steel doors and windows; aluminum doors and windows; door frames, door sills of all kinds made of iron and steel; aluminum door frames and sills | 7308.30 7610.10 | |||||
| 2512 | 25120 | Metal containers, tanks and containers | 73.09 73.10 73.11 7419.20.20 7419.80.80 7508.90.90 7611.00.00 76.12 7613.00.00 7806.00.90 7907.00.99 8007.00.99 8101.99.90 8102.99.00 8103.91.00 8103.99.00 8104.90.00 8105.90.00 8106.10.90 8106.90.90 8112.69.90 8108.90.00 8109.91.00 8109.99.00 8110.90.00 8111.00.90 8112.19.00 8112.29.00 8112.59.00 8112.39.00 8112.49.00 8112.99.00 8113.00.00 | ||||||
| 251201 | Central boiler and central heating water boiler | 84.02 84.03 | |||||||
| 2512011 | Central boiler and central heating water boiler | Including: Central boiler, not using electric energy by iron and steel; central heating boiler for the production of hot water or low pressure steam; central heating boiler parts; | 84.02 84.03 | ||||||
| 251209 | Containers, tanks and other containers of metal | 73.09 73.10 73.11 7419.20.20 7419.80.80 7508.90.90 7611.00.00 76.12 7613.00.00 7806.00.90 7907.00.99 8007.00.99 8101.99.90 8102.99.00 8103.91.00 8103.99.00 8104.90.00 8105.90.00 8106.10.90 8106.90.90 8112.69.90 8108.90.00 8109.91.00 8109.99.00 8110.90.00 8111.00.90 8112.19.00 8112.29.00 8112.59.00 8112.39.00 8112.49.00 8112.99.00 8113.00.00 | |||||||
| 2512091 | Tanks, tanks, tanks and similar containers (other than compressed or liquefied gas) of iron, steel or aluminum of a capacity > 300 l, not fitted with mechanical or thermal equipment | Including: Containers, tanks and containers made of iron and steel with a capacity of > 300 liters; Aluminum tanks, tanks and containers with a capacity > 300 liters | 73.09 7611.00.00 | ||||||
| 2512092 | Container for compressed gas or liquid gas made of iron, steel, aluminum | Includes: Gas tank made of iron and steel <1 liter; Gas tanks made of iron and steel ≥ 1 liter and < 30 liters; Iron and steel gas tanks ≥ 30 liters to < 110 liters; Iron and steel gas tanks > 110 liters; Aluminum gas tank | 73.11 7613.00.00 | ||||||
| 2513 | 25130 | Boilers (except central boilers) | 84.02 | ||||||
| 251301 | Boilers (other than central boilers) and parts thereof | 84.02 | |||||||
| 2513011 | Steam or other steam generating boilers (except central heating boilers capable of producing low pressure steam), superheated water boilers | Including water tube boiler with steam capacity > 45 tons/hour; water tube boiler with steam capacity ≤ 45 tons/hour; other steam generating boilers, including hybrid type boilers; water boiler overheating | 8402.11 8402.12 8402.19 8402.20 | ||||||
| 2513012 | Auxiliary machines for use with boilers; Condensers for steam or other steam propulsion units | 84.04 | |||||||
| 2513013 | Parts of products of heading 2513011 and 2513012 | 8402.90 8404.90 | |||||||
| 251302 | 2513020 | Nuclear reactors and their parts | Includes: Nuclear reactors other than isotope separation devices; Parts of a nuclear reactor other than isotope separators | 84.01 | |||||
| 252 | 2520 | 25200 | Weapons and Ammunition | Except revolvers, pistols, swords and similar weapons | 93 | ||||
| 252001 | Weapons, ammunition and parts thereof | 93.01 93.02 93.03 93.04 93.05 93.06 9307.00.00 | |||||||
| 2520011 | Military weapons (except revolvers, pistols, swords and similar weapons) | Including: Artillery weapons (for example: guns, mortars, hook guns...); rocket launcher; flamethrowers; grenade launcher; torpedo gun; launchers of the like; Other military weapons | 93.01 | ||||||
| 2520012 | Revolvers, pistols (except firearms for firing dummy rounds and firearms using springs, air or gas) | 9302.00.00 | |||||||
| 2520013 | Other flamethrowers and similar firearms work by igniting a charged explosive charge | Includes: Barrel-loading gun; short-barrel shotgun; sporting pistols; other target pistols; automatic pistol; sporting rifles; hunting rifle; other target shooting rifles; other flare gun For example: guns designed only to fire flares, pistols and revolvers to fire fake bullets, wire launchers, etc. | 93.03 | ||||||
| 2520014 | Other Weapons | Example: Pistols and pistols using springs, air or gas guns, batons, etc. except swords, bayonets, spears and similar weapons | 93.04 9307.00.00 | ||||||
| 2520015 | Bombs, grenades, torpedoes, mines, missiles and similar munitions | Includes: Bomb; mine; grenade; torpedo; rocket; other than warheads, fuses, detonators or flares of heading 20290 | 93.06 | ||||||
| 2520016 | Bullet | Cartridge (sand tut) and other ammunition | 9306.21.00 9306.29.00 9306.30 | ||||||
| 2520017 | Parts of bombs, mines, grenades, torpedoes, missiles, bullets | Warheads and parts thereof, including cartridges and cartridges… Except warheads, detonators, detonators or flares of heading 20290 | 9306.29.00 9306.30.19 9306.30.20 9306.30.99 9306.90.10 9306.90.90 | ||||||
| 2520018 | Parts and accessories of military weapons, pistols, revolvers, flamethrowers and other weapons | 93.05 9306.29.00 9306.30.19 9306.30.20 9306.30.99 9306.90.10 9306.90.90 9307.00.00 | |||||||
| 259 | Other products of metal | * | |||||||
| 2591 | 25910 | Powder metal | * | ||||||
| 259102 | 2591020 | Metal smelted from powder | Powder metallurgy is the manufacture of metal products directly from metal powders by heat or pressure, and the manufacture of metal powders is classified in headings 24100, 24200. | * | |||||
| 2593 | 25930 | Knives, scissors, hand tools and common metalware | * | ||||||
| 259301 | Cutlery | Knives and scissors of precious metal, subheading 32110 | 8201.50.00 8201.60.00 82.08 82.11 82.12 8213.00.00 82.14 82.15 8510.90.00 | ||||||
| 2593011 | Knives (other than for machines and razors) and scissors; Their tongues | Includes: Combination product set; knives and blades (except machine knives and razors); scissors and blades, knives with cutting edges, whether or not serrated (including pruning shears), other than nail and pedicure scissors, scissors for agriculture, forestry and horticulture | 8201.50.00 8201.60.00 8201.90.00 82.11 8213.00.00 82.14 82.15 | ||||||
| 2593012 | Razors, razor blades (Including: semi-finished razor blades in strips) | Includes: Razor; razor blades (including semi-manufactured razor blades in strips); other parts | 82.12 | ||||||
| 2593013 | Other items of cutlery; Manicure and pedicure clippers | Includes: Manicure and pedicure sets and tools (including nail files); other items of cutlery. For example: paper knife, letter opener, paper scraper, butcher knife or kitchen knife, chopping knife and chopping knife, pencil sharpener, hair trimmer, ... and the blades of those cutlery items | 82.14 | ||||||
| 2593014 | Spoons, forks, ladles, skimmers, fish knives, butter knives, shovels, sugar pairs and similar kitchen and tableware | Except for knives with fixed blades. Knives of precious metal, under class 32110 | 82.15 | ||||||
| 2593015 | Swords, short swords, bayonets, spears and similar weapons and parts thereof | 9307.00.00 | |||||||
| 259302 | Locks and hinges | 83.01 8302.10.00 8302.30.10 8302.41.31 8302.42.20 8302.49.91 8308.10.00 8308.90.90 96.07 | |||||||
| 2593021 | Metal padlocks and locks for use in motor vehicles and interiors | Includes: Padlock; locks of a kind used for motor vehicles; locks of the type used for household appliances | 8301.10.00 8301.20.00 8301.30.00 | ||||||
| 2593022 | Other metal buckles | 8301.40 9607.11.00 9607.19.00 | |||||||
| 2593023 | Hooks and accessories that come with the hook form the key; Parts of the lock | For example: Clasp and frame with padlock associated with locks, parts of locks and locks, removable keys, etc. | 8301.50.00 8301.60.00 8301.70.00 8308.10.00 8308.90.90 9607.20.00 | ||||||
| 2593024 | Hinges, brackets, fittings and similar articles of base metal, suitable for motor vehicles, doors, windows, furniture and the like | For example: Hinges, door latches, small trolley wheels; racks, frames, accessories and other similar products for motor vehicles;… | 83.02 | ||||||
| 259303 | Hand tools | 82 84.67 | |||||||
| 2593031 | Hand tools used in agriculture, horticulture or forestry | Includes: Plum and shovel; pitch and scratch; pickaxes, hoes, tilling and raking tools; axes, scythes and similar tools for chopping; pruning shears and similar pruning shears of the gardener's one-handed type and large shears (including poultry shears); hedge shears, clippers and similar two-handed tools; other hand tools of a kind used in agriculture, horticulture or forestry | 82.01 | ||||||
| 2593032 | Hand saw; Saw blades of all kinds | Includes: Hand saw; saw blades of all kinds, for example: large straight saw blades, circular saw blades including slit or notched saw blades, chain saw blades, other saw blades... | 82.02 | ||||||
| 2593033 | Other hand tools | Includes: Files, scrapers, pliers (including cutting pliers), pincers, tweezers, metal cutting blades and similar hand tools; pipe cutters, bolt cutters and similar hand tools; wrenches and screw rods (bolts) and nuts (other than tapping rods); tools for drilling, threading or tapping; hammer and sledgehammer; planers, chisels, chisels and similar cutting tools for the work of wood; screwdriver; other hand tools | 82.03 82.04 82.05 8206.00.00 84.67 | ||||||
| 2593034 | Interchangeable hand tools, whether or not motorized, or for machine tools | For example: Mold used to draw or extrude metal; tools for pressing, rolling, stamping, punching, threading or tapping, boring or broaching, turning, knives and cutting blades for machines or mechanical tools, etc. | 82.07 | ||||||
| 2593035 | Mold; Casting box for metal foundry, basic casting, casting models | Includes: Metal mold box; mold base; mold making samples; molds for casting metal or metal carbides; glass molding; mineral casting molds | 84.80 | ||||||
| 2593036 | Welding lamp (torch) | 8205.60.00 | |||||||
| 2593037 | Other tools not classified elsewhere | Includes: Briefcases, chucks and similar tools; anvil, portable forging set, hand or foot pedal circular grinding table with support; Other tools not classified elsewhere | * | ||||||
| 2599 | Other metal products n.e.c | * | |||||||
| 25991 | Metal utensils for the kitchen, toilet and dining room | * | |||||||
| 259911 | Metal products for use in kitchens and bathrooms | * | |||||||
| 2599111 | Sinks, sinks, baths and other sanitary ware and parts thereof, of steel, iron, copper or aluminum | Includes: Stainless steel sink and sink; baths of iron, steel or cast iron, whether or not enamelled; other sanitary ware and parts thereof, of iron, steel, copper, aluminum | 73.24 7418.10.90 7418.20.00 7615.10.90 7615.20.90 | ||||||
| 2599112 | Hand-held mechanical tools, weighing 10kg or less, used for processing, preparing or serving food or drink | 8210.00.00 | |||||||
| 2599119 | Other kitchen appliances and parts thereof, of base metal | Includes: Plates, bowls, metal cages; Pots, kettles, pans of metal; Other kitchen appliances and parts thereof, of metal | * | ||||||
| 25999 | Other remaining metal products n.e.c | * | |||||||
| 259991 | Barrels and similar containers, of Steel; Stoppers, caps and other packaging accessories of base metal | 73.09 73.10 73.11 83.09 | |||||||
| 2599911 | Containers and similar containers, of Steel, aluminum | Including: Barrels, cans, boxes and similar containers for all materials (except gasoline) made of iron or steel with a capacity of ≥ 50 liters but ≤ 300 liters, not assembling machinery or thermal equipment; barrels, cans (except those welded or bent or pressed into molds), boxes and similar containers for all materials (except gasoline) made of iron or steel with a capacity of < 50 liters, not assembled thermal machinery or equipment; rolled iron or steel, welded or bent, pressed into molds with a capacity of < 50 liters; barrels, cans, boxes and similar containers for all materials (except gasoline) with a capacity of ≤ 300 liters, made of aluminum | 73.09 73.10 73.11 7611.00.00 76.12 7613.00.00 | ||||||
| 2599912 | Stoppers, caps, lids, bottle covers, cask cords, barrel caps, seals and other packaging accessories of base metal | 83.09 | |||||||
| 259992 | Metal lanyards, chains, springs, nails, screws | * | |||||||
| 2599921 | Braids, cords, cables, plaits, slings and the like, of metal, not insulated | Includes: Braided ropes, cords, cables, plaited bands, slings and the like, of iron, steel, not insulated; braided wire, cable, plaited wire and the like, of copper, not insulated; braided wire, cable, plaited wire and the like, of aluminium, not electrically insulated; wires and cables for electrolytic transmission in heading 27320 | * | ||||||
| 2599922 | Steel barbed wire | Barbed wire; including twisted wire or single flat wire, whether or not spiked, twisted pair wire for fencing of iron or steel. Wires and cables for electrolytic transmission in group 27320 | 7313.00.00 | ||||||
| 2599923 | Woven panels (including seamless belts), screens, nets and fences of iron or steel wire; Products in the form of iron or steel mesh are shaped by punching and stretching into a mesh | 73.14 | |||||||
| 2599924 | Nails, studs, staples (other than thin staples), screws, keys, nuts, hooks, rivets, dowels, locators, washers and the like, of Steel, copper or aluminum | Nails, staples, staples, folding nails, stapling pins (except for staples, document clips) and similar products of iron, steel, copper or aluminum; Threaded or non-threaded products made of iron, steel, copper, aluminum... for example: screws, bolts, nuts, hanging nails, locating pins... | 73.17 73.18 74.15 7616.10 | ||||||
| 2599925 | Wire, rods, tubes, plates, electrodes and similar articles of base metal or metal carbides, coated, covered or cored with flux of a kind used for brazing, brazing, soldering or by condensing metal or metal carbides; Wire and rods of base metal powder, embroidered, for metal spraying | 83.11 | |||||||
| 2599926 | Springs and leaf springs of Steel or copper | Including: Leaf springs and leaf springs made of iron and steel; iron and steel coil springs; Other springs of iron, steel or copper, other than watch and wall clocks, under class 26520 | 73.20 7419.80.30 7419.80.90 9114.90.00 | ||||||
| 2599927 | Chains (other than chain links) and parts of chains, of Steel or copper | Includes: Iron and steel sliding chain; other chains of iron or steel (except for chain links with burners); chains and parts of chains of bronze; parts of chains made of iron or steel; ignition chains, energy transmission chains, under class 28140 | 73.15 7419.20.10 7419.80.10 | ||||||
| 2599928 | Sewing, knitting, crocheting, embroidery needles and similar articles of a kind used by the hand, of iron or steel; Safety staples and other staples of iron or steel n.e.c | 73.19 8305.20 8305.90.90 | |||||||
| 259993 | Other articles of base metal | * | |||||||
| 2599931 | Safety deposit boxes, safety drawer locks and the like, of base metal | 8303.00.00 | |||||||
| 2599932 | Trays, paper stands, pens, seals, etc., and office or similar desk equipment, of base metal (other than furniture) | 83.04 83.05 | |||||||
| 2599933 | Joints of removable notebooks, paper clips, staples, index labels and similar stationery of base metal | Includes: badges | 83.05 | ||||||
| 2599934 | Figurines and other ornaments of base metal, photographs, paintings and similar frames of base metal, mirrors of base metal | Includes: Figurines and ornaments plated with precious metal; figurines and other plated ornaments; picture frames, picture frames and the like, mirrors of base metal | 8306.21.00 8306.29 8306.30 | ||||||
| 2599935 | Clasps, clasps, belt buckles, buckles, eyelets, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods calendars or other finished products; tubular or riveted rivets of base metal; Beads and embellishments of base metal | 83.08 | |||||||
| 2599936 | Ship or boat propellers and propeller blades | 8487.10.00 | |||||||
| 2599939 | Other products of base metal n.e.c | Including: Anchors, hooks and their separate parts made of iron or steel; bells, gongs and the like of base metal, non-electric; Other unclassified aluminum products; Other products made of lead, zinc, tin not elsewhere classified; Other products made of copper not elsewhere classified; Other products made of nickel not elsewhere classified; Other basic metal products not elsewhere classified For example: Aluminum woven panels, wire mesh; spool, bobbin core, aluminum reel;... For example: Rods, rods, shapes and lead wires; pipes, conduits and pipe or pipe fittings of lead; gutters, roofs, pipes, tubes, pipe fittings or pipes of zinc; plate, strip,…………. | * | ||||||
| J | INFORMATION AND COMMUNICATION SERVICES | ||||||||
| 61 | Telecommunication services | ||||||||
| 611 | 6110 | Wired telecommunication service | |||||||
| 61101 | Direct provision of wired telecommunications services | ||||||||
| 611011 | Data transmission and telegram services | ||||||||
| 6110111 | Landline service – access and use | ||||||||
| 6110112 | Landline service – call | ||||||||
| 6110113 | Private network service for wired telecommunication system | ||||||||
| 611012 | 6110120 | Transmission services for wired telecommunications systems | |||||||
| 611013 | 6110130 | Data transmission service on wired telecommunications network | |||||||
| 611014 | Wired internet telecommunication service | ||||||||
| 6110141 | Internet host network service | ||||||||
| 6110142 | Narrowband internet access service on wired network | ||||||||
| 6110143 | Broadband internet access service on wired network | ||||||||
| 6110149 | Other wired internet telecommunication services | ||||||||
| 611015 | Service to broadcast programs at home on wired infrastructure | ||||||||
| 6110151 | Service to broadcast programs at home on wired infrastructure, basic program package | ||||||||
| 6110152 | Service to broadcast home programs across the entire wired infrastructure, pay programming | ||||||||
| 61102 | 611020 | 6110200 | Wired telecommunications provision services using other entities' access rights to telecommunications infrastructure | ||||||
| 612 | 6120 | Wireless telecommunications service | |||||||
| 61201 | Wireless telecommunications direct delivery service | ||||||||
| 612011 | Mobile telecommunications services and private networks for wireless telecommunications systems | ||||||||
| 6120111 | Mobile telecommunications services - access and use | ||||||||
| 6120112 | Wireless telecommunications service – call | ||||||||
| 6120113 | Private network service for wireless telecommunication system | ||||||||
| 612012 | 6120120 | Carrier service on wireless telecommunications network | |||||||
| 612013 | 6120130 | Data transmission service over the entire wireless telecommunications network | |||||||
| 612014 | Other wireless internet telecommunication services | ||||||||
| 6120141 | Narrowband internet access service on the entire wireless network | ||||||||
| 6120142 | Broadband internet access service on the entire wireless network | ||||||||
| 6120149 | Other wireless internet telecommunication services | ||||||||
| 612015 | 6120150 | Broadcasting service at home via wireless telecommunications network | |||||||
| 61202 | 612020 | 6120200 | Services providing wireless telecommunications using the right to access telecommunications infrastructure of other units | ||||||
| 613 | 6130 | 61300 | Satellite telecommunications service | ||||||
| 613001 | 6130010 | Satellite telecommunications services, excluding home programming services via satellite | |||||||
| 613002 | 6130020 | Service of broadcasting home programs via satellite | |||||||
| 619 | 6190 | Other telecommunications services | |||||||
| 61901 | 619010 | 6190100 | Services of internet access points | ||||||
| 61909 | 619090 | 6190900 | Other telecommunications services n.e.c | ||||||
| K | FINANCIAL, BANKING AND INSURANCE SERVICES | ||||||||
| 64 | Financial services (except insurance services and social insurance services) | ||||||||
| 641 | Money intermediary service | ||||||||
| 6411 | 64110 | 641100 | 6411000 | Central banking services | Includes: Large-scale escrow service and other financial transactions – Open accounts for credit institutions and the State Treasury – Service of implementing monetary policy, macroprudential policy – Government foreign exchange reserve management service – Services that affect the value of money – Service of issuing currency under the management of a central bank, Including: designing, arranging, distributing and replacing currency – Financial agency services Including: advising the government on matters related to Government bonds, issuing bonds, maintaining bond purchaser records and making payments on behalf of the government interest payments as well as payments | ||||
| 6419 | 64190 | Other currency intermediary services | |||||||
| 641901 | Deposit service | ||||||||
| 6419011 | Deposit service for corporations and institutions | Includes: inquiry, notification and deposit term services, to large business or institutional clients, Including: government | |||||||
| 6419012 | Deposit service for other objects | Includes: deposit request, notice and term service to depositors, excluding companies and institutions, payment service, check certification service, stop payment service. To exclude, to expel: - Packing or arranging of banknotes or coins on behalf of customers, under class 829200 - Collection services of drafts, checks or other drafts for cash or a deposit, under class 829100 – Services of collecting accounts or receiving funds in the form of an account transfer or contract, under class 829100 | |||||||
| 641902 | Crediting services by monetary institutions | ||||||||
| 6419021 | Inter-industry credit service by monetary institutions | Includes: Loans granted to financial intermediaries through monetary institutions. This Service Includes: the issuance and administration of loans and business-related benefits between financial intermediaries (such as wholesale credit extension services between companies). Loans and benefits provided to domestic and foreign financial intermediaries are usually short-term, paid on demand or on notice. | |||||||
| 6419022 | Services for granting consumer credit by monetary institutions | Including: – The granting of unsecured personal loans through monetary institutions Includes: the granting of credit under a pre-established payment plan – Lending service within the scope of credit operations, based on a commitment to lend a certain amount – Consumer credit services, extended lending services for the consumption of goods and services where the consumption of goods is often used as a form of deposit | |||||||
| 6419023 | Services of granting credit to mortgage land use rights or houses for housing by monetary institutions | Includes: Credit services through monetary institutions for the purpose of obtaining land use rights or residential houses to be used in transactions – Mortgage home loan To exclude, to expel: – Valuation services, under class 6820000 VND | |||||||
| 6419024 | Credit service for mortgage of land use rights or non-residential houses by monetary institutions | Including – Services of granting credit through monetary institutions for the purpose of obtaining land use rights or non-residential buildings used in transactions To exclude, to expel: – Valuation services, under class 6820000 VND | |||||||
| 6419025 | Commercial unsecured credit service by monetary institutions | Including – Lending services through monetary institutions to investors and brokers, related to financial institutions, local governments, linking schools, foreign governments and businesses is different – Loan service for individuals for business purposes – Lending services, reserves and other commitments – Guarantee service and provision of letters of credit – A payment approval service agreed by a bank or other financial institution to pay a check or a credit instrument issued by another institution | |||||||
| 6419026 | Credit card services by monetary institutions | Including: Credit granted by monetary institutions when the holder of a credit card uses it to purchase goods or services, regardless of the balance being completed at the end of the term | |||||||
| 6419029 | Other crediting services by monetary institutions | Including: – Other credit services by monetary institutions n.e.c | |||||||
| 641903 | 6419030 | Other money intermediary services n.e.c | |||||||
| 642 | 6420 | 64200 | 642000 | 6420000 | Services of asset holding company | Includes: Services of organizations that hold assets of dependent companies and manage those companies | |||
| 643 | 6430 | 64300 | 643000 | 6430000 | Services of trusts, foundations and other financial institutions | Includes: Services of legal entities established to contribute securities and other financial assets, representing shareholders or beneficiaries but not participating in management. | |||
| 649 | Other financial intermediary services (except insurance services and social insurance services) | ||||||||
| 6491 | 64910 | 649100 | 6491000 | Financial leasing service | Includes: Services of leasing equipment and other assets to customers in which the lessor will make the principal investment at the request of the lessee and hold title to the equipment and facilities. | ||||
| 6492 | 64920 | 649200 | Other credit granting services | ||||||
| 6492001 | Inter-sectoral credit service, not by monetary institutions | Includes: Loans granted to financial intermediaries not through monetary institutions. This Service Includes: the issuance and administration of loans and business-related benefits between financial intermediaries (such as wholesale credit extension services between companies). Loans and benefits provided to domestic and foreign financial intermediaries are usually short-term, paid on demand or on notice. | |||||||
| 6492002 | Consumer credit service, not by monetary institutions | Including: – The granting of unsecured personal loans without monetary institutions Includes: the granting of credit under a pre-established payment plan – Lending service within the scope of credit operations, based on a commitment to lend a certain amount – Consumer credit services, extended lending services for the consumption of goods and services where the consumption of goods is often used as a form of deposit | |||||||
| 6492003 | Credit service that mortgages land or housing rights, not by monetary institutions | Including: – Credit services not through monetary institutions for the purpose of obtaining land use rights or residential houses used in transactions – Mortgage home loan To exclude, to expel: – Valuation services, under class 6820000 VND | |||||||
| 6492004 | Credit service for mortgage of land use rights or non-residential houses, not by monetary institutions | Including: – Credit services not through monetary institutions for the purpose of obtaining land use rights or non-residential buildings used in transactions This class excludes: – Valuation services, under class 682 VND | |||||||
| 6492005 | Commercial non-collateralized credit service, not by monetary institutions | Including – Lending services without monetary institutions to investors and brokers, involving financial institutions, local governments, linking schools, foreign governments and businessmen. other business – Loan service for individuals for business purposes – Lending services, reserves and other commitments – Guarantee service and provision of letters of credit – A payment approval service agreed by a bank or other financial institution to pay a check or a credit instrument issued by another institution | |||||||
| 6492006 | Credit card service, not by monetary institutions | Including: – Granting credit without monetary institutions when the holder of a credit card uses it to purchase goods or services, regardless of the balance due to be completed at the end of the term | |||||||
| 6492009 | Other credit service, not by monetary institution | Including: – Other credit extension services not through monetary institutions, not elsewhere classified – Sales financial services | |||||||
| 6499 | 64990 | 649900 | Other financial services n.e.c. (except insurance services and social insurance services) | ||||||
| 6499001 | Investment banking services | Including: – Securities insurance service – Service to guarantee the issuance of securities at a certain price from the time the company or the government issues it and resells it to investors – Commitment to sell as many securities issues as possible without guaranteeing to buy the entire amount proposed by investors | |||||||
| 6499009 | Other financial services n.e.c | Includes other financial services not elsewhere classified, such as warranties and undertakings – buying or selling securities or other financial transactions in separate accounts of stockbrokers… | |||||||
| 65 | Insurance, reinsurance and social insurance services (except compulsory social insurance) | ||||||||
| 651 | Insurance services | ||||||||
| 651 1 | 65110 | Life insurance service | |||||||
| 651101 | Whole life or period life insurance service | Includes: Insurance service that provides risk compensation to beneficiaries depending on the policy of whole life or time period. This policy can be purely protective or it can be just a form of savings. This policy may apply to an individual or an organization. | |||||||
| 6511011 | Annuity insurance service | ||||||||
| 6511012 | Term life insurance service | ||||||||
| 6511013 | Term life insurance service | ||||||||
| 651109 | 6511090 | Other life insurance services | Mixed insurance, investment-linked insurance… | ||||||
| 6512 | 65120 | Non-life insurance services | |||||||
| 651201 | Property and damage insurance services | ||||||||
| 6512011 | Motor vehicle insurance service | ||||||||
| 6512012 | Insurance services for ships, aircraft and other means of transport | ||||||||
| 6512019 | Property and other damage insurance services | ||||||||
| 651202 | Cargo transportation insurance service | ||||||||
| 6512021 | Cargo insurance service for road transport | ||||||||
| 6512022 | Insurance services for goods transported by water, air and other types of transportation | ||||||||
| 6512029 | Other freight insurance services | ||||||||
| 651203 | Agricultural insurance service | ||||||||
| 6512031 | Crop insurance service | ||||||||
| 6512032 | Pet insurance service | ||||||||
| 6512039 | Other agricultural insurance services | ||||||||
| 651204 | 6512040 | Construction and installation insurance services | |||||||
| 651205 | 6512050 | Travel insurance service | |||||||
| 651206 | 6512060 | Credit insurance and guarantee services | |||||||
| 651207 | Liability insurance service | ||||||||
| 6512071 | Civil liability insurance service | ||||||||
| 5612072 | General liability insurance service | ||||||||
| 651209 | 6512090 | Other non-life insurance services | Includes other non-life insurance services not elsewhere classified | ||||||
| 6513 | Health insurance service | ||||||||
| 65131 | 651310 | 6513100 | Health insurance service | ||||||
| 65139 | Other health insurance services | Including: – Insurance services that provide hospital and medication costs not covered by the Government program and often other health care costs such as prescription drugs, medical applications, first aid, private nursing core… – Dental insurance service – Insurance service that provides regular payments to the insured person who cannot work due to illness | |||||||
| 651391 | 6513910 | Accident insurance | Including: – An insurance service that provides periodic payment when the insured cannot work due to an accident – Insurance service that provides insurance for fatal accidents, payment will be made in the event of an accident causing death or loss of one or more body parts (such as hands or feet, eyes, etc.) ) Exclusion: Travel insurance services, under class 6512050 | ||||||
| 651399 | 6513990 | Other health insurance except accident insurance | Including: – Insurance services that provide hospital and medication costs not covered by the Government program and often other health care costs such as prescription drugs, medical applications, first aid, private nursing core… – Dental insurance service – Insurance service to pay regularly for the insured who cannot work due to illness | ||||||
| 652 | 6520 | 65200 | 652000 | 6520000 | Reinsurance service | ||||
| 653 | 6530 | 65300 | 653000 | Social insurance service | |||||
| 6530001 | Personal social insurance service | Including: Periodic to personal insurance services. Can be a single or mass distribution; may be mandatory or optional, value may be nominal or market determined; if job related - may or may not change jobs. The period over which the beneficiary is paid can be fixed at a minimum or maximum amount; with or without survivor benefits | |||||||
| 6530002 | Group social insurance service | Including: Periodic insurance services to group members. Can be a single or mass distribution; may be mandatory or optional, value may be nominal or market determined; if job related - may or may not change jobs. The period over which the beneficiary is paid can be fixed at a minimum or maximum amount; with or without survivor benefits | |||||||
| 66 | Other financial services | ||||||||
| 661 | Financial services support services (except insurance services and social insurance services) | ||||||||
| 6611 | 66110 | 661100 | Services related to financial market management | ||||||
| 6611001 | Financial market operating services | Includes: administrative services, including the provision of premises and other necessary facilities for the operation of securities and commodity trading. | |||||||
| 6611002 | Financial market regulation service | Includes: services to regulate and control financial markets and their participants | |||||||
| 6611009 | Other services related to financial market management | To exclude, to expel: – Provision of financial information to the media, under class 639010; – Securities protection services, under class 6619032 | |||||||
| 6612 | 66120 | 661200 | Commodity and securities contract brokerage services | ||||||
| 6612001 | Securities brokerage services | Including: – Brokerage services (sellers and buyers offer the same instrument) for securities – The service acts as a selling agent, shares or other interests are in the general fund – Government bond sale, distribution and redemption services – Broker selection | |||||||
| 6612002 | Commodity brokerage services | Including: – Commodity and postpaid goods brokerage services Including: postpaid financial goods… To exclude, to expel: – Broker selection, under class 6612001 | |||||||
| 6619 | 66190 | Other support services for financial services n.e.c | |||||||
| 661901 | 6619010 | Services for processing and clarifying securities transactions | Includes: Computer-based clarification and resolution of changes in securities holders' deposits, credits and transactions | ||||||
| 661902 | Support services related to investment banking | ||||||||
| 6619021 | Service of mergers and acquisitions | Includes: Guidance and negotiation services in mergers and acquisitions arrangements | |||||||
| 6619022 | Services providing corporate capital and venture capital investment | Including: – Funding arrangement service Including: deposit, equity, venture capital – Venture capital raising service | |||||||
| 6619029 | Other support services related to investment banking | To exclude, to expel: – Services for disclosing stock prices through an information provider, under class 5819219 – Services of providing financial information to the media, under class 6391001 – Trust and protection services, under class 661903 – Portfolio management services, under class 6630001 | |||||||
| 661903 | Trust and protection services | ||||||||
| 6619031 | Trust service | Including: – Service of management and implementation of assessment and delegation – Trustee services for investment funds or social insurance funds – Trustee services for securities (administrative services related to the issuance and registration of securities, payment of interest and dividends) To exclude, to expel: – Fund management services, under class 663000 | |||||||
| 6619032 | Security Service | Including: – Instructing, providing protection services or calculating the value of income including personal property and securities - Security services – Safe storage service – Securities protection service – Auditing certification service on the basis of respecting customers' securities | |||||||
| 661904 | Other support services for financial services n.e.c | ||||||||
| 6619041 | Financial consulting service | Including: – Financial consulting service – Analysis services and market information collection To exclude, to expel: – Services of mergers and acquisitions, under class 6619021 – Financing and venture capital services, under class 6619022 – Trust and protection services, under class 661903 – Insurance and social insurance consulting services, under class 6629009 – Investment fund management services, under class 6630001 - Tax advisory services, under class 692003 – Financial management consulting services (except business tax), under class 7020021 | |||||||
| 6619042 | Exchange service | Including: – Foreign exchange service provided by the foreign exchange trader | |||||||
| 6619043 | Services for processing and clearing financial transactions | Including: – Services for processing financial transactions such as verifying financial balances, authorizing transactions, transferring funds to/from traders' accounts, reporting to banks (or issuers) credit cards) of individual transactions and provide daily summaries… To exclude, to expel: – Securities transaction processing services, under class 6619010 | |||||||
| 6619049 | Other support services for financial services n.e.c | Including: – Debt and mortgage brokerage services To exclude, to expel - Packing services for banknotes and coins, under class 8292000 | |||||||
| 662 | Insurance and social insurance support services | ||||||||
| 6621 | 66210 | 662100 | 6621000 | Risk and damage assessment service | Including: – Investigating services for insurance claims, determining the amount of loss or damage in accordance with insurance regulations and negotiated terms – Service of checking claims that have been checked or authorized to pay | ||||
| 6622 | 66220 | 662200 | 6622000 | Services of insurance agents and brokers | Including: – Service of selling, negotiating or soliciting annual and reinsurance policies | ||||
| 6629 | 66290 | 662900 | Other support services for insurance and social insurance | ||||||
| 6629001 | Insurance Statistical Service | Including: – Service of calculating insurance risks and premiums | |||||||
| 6629009 | Other support services for insurance and social insurance n.e.c | Including: – Administrative services of insurance and social insurance – Administrative saving service – Insurance and social insurance consulting services | |||||||
| 663 | 6630 | 66300 | 663000 | Fund management service | |||||
| 6630001 | Portfolio management services (excluding social insurance funds) | Including: – Manage portfolio assets of individuals, companies…, on a fee or contract basis, excluding the social insurance fund. Managers make investment decisions to buy or sell. Examples of portfolio management are mutual funds, other mutual funds or trusts. To exclude, to expel: – Buying or selling of securities on a transaction fee basis, under class 6612001 – Personal financial planning consulting services not related to making decisions on behalf of clients, under class 6619041 | |||||||
| 6630002 | Social insurance fund management service | ||||||||
| L | REAL ESTATE BUSINESS SERVICES | ||||||||
| 68 | Real estate business services | ||||||||
| 681 | 6810 | Real estate business services, land use rights belonging to owners, users or renters | |||||||
| 68101 | Services of buying and selling houses and residential land use rights | ||||||||
| 681011 | 6810110 | Services of buying and selling houses (apartment, not attached to land use rights for living) | |||||||
| 681012 | 6810120 | Services of buying and selling houses associated with residential land use rights | |||||||
| 681013 | 6810130 | Service of buying and selling the right to use vacant land for living | Including: – Service of selling and buying vacant land for living in case the sale is considered as a stock transaction by the seller. This vacant land for living can include: many small lots. – Real estate is divided into lots by lottery To exclude, to expel: – Subdivision or land improvement, under class 4290024 | ||||||
| 68102 | Services for buying and selling houses and non-residential land use rights | ||||||||
| 681021 | 6810210 | Service of buying and selling houses associated with non-residential land use rights | Including: – Service of selling and buying non-residential houses and land in case the sale is considered a share transaction by the seller, not a sale of fixed assets. Examples of non-residential real estate: • Factory, office, warehouse • Theaters, non-residential multi-purpose buildings • Agro-forestry real estate • Similar real estate This group excludes: – Construction of non-residential real estate for sale, under class 4100012 | ||||||
| 681022 | 6810220 | Service of selling and buying the right to use vacant land for living | Including: Service of selling and buying the right to use vacant land for non-residential purposes, the sale of which is considered a transaction of the seller's shares. This vacant land may Include: subdivision land Subdivision real estate, no land improvement To exclude, to expel: Land reclamation, under class 431201 | ||||||
| 68103 | Services for leasing, operating and managing houses and residential land | ||||||||
| 681031 | 6810310 | Housing and land rental service | Including: – Services of leasing residential real estate by the owner or by a tenant under a contract to others: • Private houses, apartments • Multi-purpose house mainly for living • Space is owned by time To exclude, to expel: – Housing services provided by hotels, guest houses, motels, hostels, under class 55 | ||||||
| 681032 | 6810320 | Housing and land management services | |||||||
| 681033 | 6810330 | Housing and land management services | |||||||
| 68104 | Services of leasing, operating and managing non-residential houses and land | ||||||||
| 681041 | 6810410 | House rental services and non-residential land use rights | |||||||
| 681042 | 6810420 | Service of running houses and non-residential land | |||||||
| 681043 | 6810430 | Non-residential housing and land management services | |||||||
| 68109 | Other real estate business services | ||||||||
| 681091 | Real estate agency services on a fee or contract basis | ||||||||
| 6810911 | Service of selling houses combined with land use rights to live on a fee or contract basis minus owner-occupied real estate over time | Including: – Services of real estate agencies or home brokers in connection with the sale of houses, apartments and other residential properties or similar intermediary services relating to the purchase, sale or rental of non-residential housing. Includes: land use rights, on a fee or contract basis To exclude, to expel; – Services of selling houses used by the owner over time, under class 6810912 | |||||||
| 6810912 | Service of selling houses and land use rights over time on a fee or contract basis | Including: – Services of real estate companies or house brokers related to the sale of houses and land use rights over time | |||||||
| 6810913 | Service of selling land use rights to live on a fee or contract basis | Including: – Services of real estate companies or house brokers in connection with the sale of residential land use rights, and similar services in connection with the purchase, sale or lease, on a fee or contract basis | |||||||
| 6810914 | Service of selling houses and incorporating non-residential land on a fee or contract basis | Including: – Services of real estate companies or housing brokers related to non-residential houses and land such as factories, shops, etc. and similar intermediary services related to buying, selling and leasing land and houses non-residential, on a fee or contract basis. | |||||||
| 6810915 | Service of selling vacant land use rights on a fee or contract basis | Including: – Services of real estate agents and house brokers in connection with the sale of vacant land use rights, and similar intermediary services in connection with the purchase, sale and rental, on a fee or charge basis. contract | |||||||
| 681092 | Real estate management services on a fee or contract basis | ||||||||
| 6810921 | Real estate management services to stay on a fee or contract basis | Including: – Management services related to houses and other residential real estate, on a fee or contract basis – Management services related to multi-function apartment buildings (or multi-purpose houses whose main purpose is to live in) – Management services related to mobile homes – Centralized service for rental – Management services related to housing in associated shares | |||||||
| 6810922 | Real estate management services over time on a fee or contract basis | ||||||||
| 6810923 | Real estate management services not to stay on a fee or contract basis | Including: – Management services related to industrial and commercial real estate, multi-purpose houses whose main purpose is not residential. – Management services related to real estate in agriculture, forestry and the like To exclude, to expel: – Services of providing facilities (combined services such as cleaning of the inside of buildings, maintenance and repair of minor faults, garbage collection, security) under class 8110000 – Management of facilities such as military bases, prisons, and other facilities (other than management of computer equipment), under class 8110000 – Sports and recreational facilities management services, under class 9311000 – Other management services | |||||||
| 682 | 6820 | Consulting services, brokerage, real estate auction, land use right auction | |||||||
| 68201 | 682010 | Consulting services, real estate brokerage, land use rights | |||||||
| 6820101 | Real estate consulting service | ||||||||
| 6820102 | Real estate brokerage services | ||||||||
| 6820103 | Real estate appraisal services on a fee or contract basis | ||||||||
| 6820104 | Other real estate transaction fee collection service | Exchanges | |||||||
| 68202 | 682020 | 6820200 | Real estate auction services, land use rights |
Note:
– This Appendix List of goods and services not eligible for value added tax reduction is part of the Appendix List and content of Vietnam's product industry system issued with Decision No. 43/2018/QD- Circular dated November 01, 11 of the Prime Minister on promulgating the Vietnamese product industry system.
– HS code in column (10) is for lookup only. Determination of HS codes for actual imported goods is carried out in accordance with regulations on goods classification in the Customs Law and legal documents guiding the implementation of the Customs Law.
– For goods lines with a symbol (*) in column (10), declare the HS code according to the actual imported goods.
APPENDIX II
LIST OF GOODS AND SERVICES subject to SPECIAL CONSUMPTION TAX NOT REDUCED VALUE-ADDED TAX
(Attached to the Decree No. XNXX / 72 / ND-CP dated 2024 month 30X year 6 of the Government)
1. Goods:
a) Cigarettes, cigars and other preparations from tobacco plants used for smoking, inhalation, chewing, smelling, sucking;
b) Alcohol;
c) Beer;
d) Automobiles with less than 24 seats, including cars that carry both people and goods with two or more rows of seats, with a fixed partition design between the passenger compartment and the cargo compartment;
d) Two-wheeled motorbikes and three-wheeled motorbikes with a cylinder capacity of over 125 cm3;
e) Aircraft, yachts;
g) Gasoline of all kinds;
h) Air conditioner capacity of 90.000 BTU or less;
i) Cards;
k) Codes of gold, votive goods.
2. Service:
a) Business in discotheques;
b) Business massage (massage), karaoke (karaoke);
c) Casino business (casino); prize-winning electronic games, including games with jacks, slots and similar machines;
d) Betting business;
dd) Golf business including selling membership cards and golf tickets;
e) Lottery business.
Note: Appendix List of goods and services subject to special consumption tax that are not eligible for value added tax reduction (excluding goods and services not subject to special consumption tax) according to the provisions of the Law on Consumption Tax Special permission No. 27/2008/QH12 has been amended and supplemented in Law No. 70/2014/QH13, Law No. 71/2014/QH13, Law No. 106/2016/QH13 and Law No. 03/2022/QH15.
APPENDIX III
LIST OF INFORMATION TECHNOLOGY GOODS AND SERVICES NOT REDUCED VALUE-ADDED TAX
(Attached to the Decree No. XNXX / 72 / ND-CP dated 2024 month 30X year 6 of the Government)
A. Information technology goods and services under Decision No. 43/2018/QD-TTg dated November 01, 11 of the Prime Minister
| Level 1 | Level 2 | Level 3 | Level 4 | Level 5 | Level 6 | Level 7 | Product's name | Write comment here... | HS Code (applicable to goods at the stage of importation) |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
| 2610022 | Sound, video, network and similar cards for automatic data processing machines | 8471.80.70 84.73 | |||||||
| 2610023 | Smart card | “Smart Card” means a card embedded within one or more integrated electronic circuits (microprocessor chips, random access memory, or read-only memory in the form of a chip). This tag may include: power supply, magnetic stripe or internal antenna | 8523.52.00 | ||||||
| 262 | 2620 | 26200 | Computers and computer peripherals | ||||||
| 262001 | Computer; their parts and accessories | * | |||||||
| 2620011 | Portable data processing machines not exceeding 10 kg, such as laptops; personal digital assistants and analog computers | Consists of at least one central data processing unit, one keyboard and one display. Including: Small handheld computers including: mini computers and electronic notebooks combined with computers (PDAs); laptop computers, including notebooks and subnotebooks; Automatic data processing machines weighing no more than 10 kg can be portable or other hand-held | 8471.30.20; 8471.30.90 8470.10.00 8470.21.00 8470.29.00 8470.30.00 | ||||||
| 2620012 | Vending machines, ATMs, and the like may be connected to a data processing machine or network | * | |||||||
| 2620013 | Digital automatic data processing machine, consisting of: in the same housing: at least 1 central processing unit and 1 input and output unit, regardless of whether combined or not | Includes: Personal Computer (PC), excluding the above laptop; other automatic data processing machines (other than systems) | 8471.41.10 8471.41.90 | ||||||
| 2620014 | Digital automatic data processing machine embodied in system form | 8471.49.10 8471.49.90 | |||||||
| 2620015 | Processors (except codes 2620013 and 2620014) whether or not contained in the same housing 1 or 2 of the following types of devices: storage, input, output | 8471.50.10; 8471.50.90 | |||||||
| 2620016 | Scanners, printers can be connected to automatic data processing machines | Including: Scanners that can be connected to automatic data processing machines (except machines that combine multiple functions: print, scan, copy, fax); electronic fingerprint identification system; dot matrix printers can be connected to automatic data processing machines; laser printers can be connected to automatic data processing machines; other printers can be connected to the automatic data processing machine; plotter can be connected with automatic data processing machine | 8471.60 8471.90 84.43 | ||||||
| 2620017 | Other input or output devices (except scanners, printers) whether or not containing storage in the same enclosure | Includes: Computer keyboard; x – y coordinate input devices: mouse, light pen, joystick, trackball, and touch screen; Other input and output peripheral devices | 8471.60.30 8471.60.40 8471.60.90 | ||||||
| 2620018 | Monitors and projectors, mainly used in automatic data processing systems | Monitors and projectors for use with computers Including: Screen using cathode ray tube, used for automatic data processing system; other screens (other than cathode ray tubes), for automatic data processing systems; projectors, for automatic data processing systems | 8528.42.00; 8528.52.00; 8528.62.00 | ||||||
| 2620019 | The machine combines two or more functions: printing, scanning, copying, faxing, which can be connected to an automatic data processing machine or to a network. | Includes: Printer - copy, print using inkjet technology that can be connected to an automatic data processing machine or network connection; printer - copy, print with laser technology that can be connected to an automatic data processing machine or network connection; combined printer-copy-fax machine that can connect to an automatic data processing machine or network connection; The machine combines two or more functions: printing, scanning, copying, faxing and can be connected to an automatic data processing machine or network connection. | 8443.31 | ||||||
| 262002 | Storage drives and other storage devices | 84.71 85.23 | |||||||
| 2620021 | Storage drive | Includes: Hard drive; floppy drive; tape drive; optical drives, including CD-ROM, DVD, and CD-writable drives; other storage | 8471.70 | ||||||
| 2620022 | Non-erasable semiconductor information storage device | Semiconductor storage products are not erased when the power supply is no longer available. Example: flash memory card or flash electronic storage card | 8523.51 | ||||||
| 262003 | 2620030 | Other types of automatic data processing machines | Examples: barcode readers, optical character readers, controllers and adapters… | 8471.90 | |||||
| 262004 | 2620040 | Computer parts and accessories | * | ||||||
| 262005 | 2620050 | Services for the manufacture of computers, their assemblies and peripherals | |||||||
| 263 | 2630 | 26300 | Communication equipment | 85.25 | |||||
| 263001 | Transmission equipment for radio or television broadcasting; television camera | 85.25 | |||||||
| 2630011 | Transmitters for radio or television broadcasting | 8525.50.00 | |||||||
| 2630012 | Transmitters incorporating receivers for radio or television broadcasting | 8525.60.00 | |||||||
| 2630013 | TV camera | 8525.81.20 8525.82.20 8525.83.20 8525.89.20 | |||||||
| 263002 | Electrical equipment used for telephone line systems or telegraph wires; electronic information system | 84.71 85.17 | |||||||
| 2630021 | Wired telephone; set of wired telephones with cordless handsets | 8517.11.00 | |||||||
| 2630022 | Universal mobile phone | 8517.14.00 | |||||||
| 2630023 | Smart phone (Smart phone) | 8517.13.00 | |||||||
| 2630024 | Tablet (Tab) | 8471.30.90 | |||||||
| 2630025 | Smart watch | 8517.62 91.02 | |||||||
| 2630029 | Other equipment for transmitting or receiving voice, images or data, including wired or wireless communication equipment | Including: Base transceiver station (equipment); apparatus for receiving, converting and transmitting or reproducing sound, images or other forms of data, Including: switching and routing equipment e.g. radio transmitters and receivers used for live interpretation; adaptor; telegraph or telephone switching equipment; modem; concentrator or multiplexer; wireless internal network equipment; equipment used for telegraphy or telephone...; other equipment used to transmit or receive voice, images or other data Used in local or wide area networks, except HS codes 8443, 8525, 8527, 8528 | 8517.61 8517.62 | ||||||
| 263003 | 2630030 | Antennas of all types and their parts; parts of transmission equipment for radio or television broadcasting and television cameras | Includes: Antennas and parts thereof, for example, antenna reflectors, satellite antennas, dipole antennas, antenna filters and separators, loudspeakers or relay funnels (waveguides), parts for use for 2630011, 2630012, 2630013 – Transmission equipment for radio or television broadcasting; television cameras | 8525.50.00; 8525.60.00 8525.81 8525.82 8525.83 8525.89 8529.10 8517.71.00 | |||||
| 263005 | Parts of telephone and telegraph machines | * | |||||||
| 2630051 | Parts for 2630021, 2630022, 2630023, 2630024, 2630025, 2630026, 2630029 – Electrical equipment for telephone lines, telegraphs and electronic information systems | * | |||||||
| 2630052 | Parts of burglar or fire alarms and similar devices | * | |||||||
| 263006 | 2630060 | Communication equipment manufacturing services | |||||||
| 264 | 2640 | 26400 | Consumer electronic products | * | |||||
| 264001 | Radio receivers (radios, radio cassettes, etc.) | Whether or not combined with a sound recording or reproducing apparatus or a clock in the same unit | 85.27 | ||||||
| 2640011 | Radio receivers capable of operating without external electricity (except for motor vehicles) | For example, pocket-sized cassette radio, receiver with the function of mapping, managing and monitoring electronic spectrum... | 8527.12.00 8527.13.10 8527.13.90 8527.19.20 8527.19.90 | ||||||
| 2640012 | Radio receivers that operate on external power only, of a motor vehicle type | 8527.21.10 8527.21.90 8527.29.00 | |||||||
| 264002 | 2640020 | Television (TV,...) | 85.27 8528.71 8528.72 8528.73 | ||||||
| 2640044 | Telephone or telegraph receivers not elsewhere classified | * | |||||||
| 264005 | 2640050 | Parts of video and audio equipment; antenna wire, sky wire | Includes: Parts and accessories for 2640031, 2640032 – Sound recording and reproducing equipment, video recording and reproducing equipment; parts and accessories for 2640041, 2640042, 2640043 – Microphones, loudspeakers, telephone or telegraph reception devices; parts and accessories for 2640011, 2640012, 2640020, 2640034 – Radio receivers, television sets, screens and projectors not used in automatic data processing systems | * | |||||
| 264006 | 2640060 | Video game machines and controllers (other than coin, banknote, bank card, slot or similar game machines) | To be used with televisions or with separate displays, and other games with electronic displays | 9504.50 | |||||
| 2651044 | Other instruments and apparatus (except cathode-ray oscilloscopes and oscilloscopes) for telecommunications | For example: Crosstalk meter, gain measuring device, sound distortion coefficient meter, noise meter, other measuring equipment for telecommunications… | 9030.40.00 | ||||||
| 2731 | 27310 | Cables, optical fibers | 85.44; 9001.10 | ||||||
| 273101 | Fiber optics, fiber bundles and fiber optic cables | 90.01 | |||||||
| 2731011 | Fiber optic cable is made of single fiber bundles with separate sheathing of each fiber | Including: optical fiber cables are made of single fiber bundles with separate sheaths for each fiber, used to make telephone cables, telegraph cables and underwater radio relay cables; Fiber optic cables are made of other separate optical fibers | 9001.10 | ||||||
| 2731012 | Optical fibers and fiber bundles; fiber optic cables (other than those made of individually sheathed single fiber bundles) | Includes: optical fiber and fiber bundles; optical fiber cables (other than those made in bundles of single fibers with separate sheaths for each fiber) for telecommunications or other electrical purposes; optical fibers and optical fiber bundles; other fiber optic cables (other than those made up of individually sheathed single fiber bundles) | 9001.10 | ||||||
| 63 | Information service | ||||||||
| 631 | Data processing services, rentals and related activities: information portal | ||||||||
| 6311 | 63110 | Data processing services, leasing and related activities | |||||||
| 631101 | Data processing services, portals and related services | ||||||||
| 6311011 | Data processing service | ||||||||
| 6311012 | Web rental service | ||||||||
| 6311013 | Services provide applications | ||||||||
| 6311019 | Services providing information technology infrastructure | ||||||||
| 631102 | Transmission Service | ||||||||
| 6311021 | Video streaming service | ||||||||
| 6311022 | Audio transmission service | ||||||||
| 631103 | 6311030 | Services of designing, creating space and time for advertising on the internet | |||||||
| 6312 | 63120 | 631200 | 6312000 | Portal service | Includes portal services such as: services for operating websites that use search engines to create and maintain large databases of internet addresses and content in an easily searchable format. easy; the service of operating other websites that act as internet portals, such as newspapers and media sites, providing periodically updated information content. |
B. Other information technology goods according to the law on information technology
| mục | STT | Goods | HS Code (applicable to goods at the stage of importation) |
| (1) | (2) | (3) | (4) |
| I | Computer product group, network equipment, peripheral equipment | ||
| 01 | Cash register | 8470.50 | |
| 02 | Accounting machine | 8470.90.90 | |
| 03 | e-reader | 8543.70.90 | |
| 04 | Automatic copy drying machine | * | |
| 05 | CTP Print Recorder | * | |
| 06 | Others | * | |
| II | Group of audio-visual electronic products | ||
| 01 | Transmission equipment for radio or television broadcasting, whether or not incorporating the following features: reception, recording or reproduction of sound and images; television cameras, digital cameras and cameras that record background images | 85.17 85.19 85.21 85.25 85.27 85.28 | |
| 02 | Digital music player | 84.71 85.19 85.27 | |
| 03 | Audio amplifier equipment | 8518.40 | |
| 04 | Electric Amplifier | 8518.50 | |
| 05 | Digital camcorder, digital photography | 85.25 | |
| 06 | Cable TV equipment | * | |
| 07 | Others | * | |
| III | Product group of household electronic equipment | ||
| 01 | Refrigerators and chillers | 84.18 | |
| 02 | Washing machine | 84.50 | |
| 03 | Microwave | 8516.50.00 | |
| 04 | Vacuum cleaner | 8508.11 8508.19 8508.60 | |
| 05 | Air conditioning equipment | 84.15 | |
| 06 | Dehumidifiers | 8509.80.90 | |
| 07 | Others | * | |
| IV | Specialized electronic equipment | ||
| 01 | Medical electronic equipment | * | |
| 001 | Electron Microscopy | 9011.10.00 9011.20.00 9011.80.00 9012.10.00 | |
| 002 | Testers | * | |
| 003 | Ultrasound machine | 9018.12.00 | |
| 004 | X-ray machine | 90.22 | |
| 005 | Electronic camera | 90.06 | |
| 006 | Tomography machine | 90.22 | |
| 007 | Electrophysiology meter | 90.18 | |
| 008 | Others | * | |
| 02 | Electronic equipment for traffic and construction industry | * | |
| 03 | Electronic equipment for automation industry | * | |
| 04 | Electronic devices for biology | * | |
| 05 | Electronic equipment for geology and environment | * | |
| 06 | Electronic equipment for the electronics industry | * | |
| 07 | Others | * | |
| V | Product group of information and telecommunications equipment, electronics and multimedia | ||
| 01 | Equipment for radio or television broadcasting, telecommunications | 85 | |
| 001 | Call center | * | |
| 002 | Radar equipment | 85.26 | |
| 003 | Microwave equipment | 85.17 | |
| 004 | Switches, signal converters | 8517.62 8517.69 | |
| 005 | Power Amplifiers | 85.18 85.43 | |
| 006 | Others | * | |
| 02 | Phone | 85.17 | |
| 001 | Satellite mobile phone | 85.17 | |
| 002 | Extended subscription phone | 85.17 | |
| 003 | Phone using Internet protocol | 85.17 | |
| 004 | Others | 85.17 | |
| 03 | Transmission network devices | * | |
| 001 | Router (Router) | 8517.62 8517.69 | |
| 002 | Switch (Switch) | 8517.62 8517.69 | |
| 003 | Distributor (Hub) | 8517.62 8517.69 | |
| 004 | Repeater (Repeater) | 8517.62 8517.69 | |
| 005 | Access switchboard (Access Point or Access Switch) | 8517.62 8517.69 | |
| 006 | Types of copper cables, optical cables, twisted pair cables, ... | 85.44 90.01 | |
| 007 | Gateway devices, xDSL terminals, firewall devices, port switches | 85.17 | |
| 008 | Other transmission network devices | 85.17 | |
| 04 | Others | * | |
| VI | Hardware and electronics spare parts and components | ||
| 01 | Parts and accessories of hardware and electronic product groups belonging to groups from Section I to Section V Part B of this Appendix | * | |
| 02 | Semiconductor devices, electronic lamps, electronic circuits and electrical cables | 85.41 85.39 94.05 85.42 85.34 85.44 | |
| 001 | Capacitors | 85.32 | |
| 002 | Resistor | 85.33 | |
| 003 | Inductor | 85.04 | |
| 004 | Electronic Diode (LED) Lamp | 8539.51.00 8539.52.10 8539.52.90 94.05 | |
| 005 | Semiconductor devices | 85.41 | |
| 006 | Printed Circuits | 85.34 | |
| 007 | Integrated electronic circuit | 85.42 | |
| 008 | Copper cable, fiber optic cable | 85.44 90.01 | |
| 03 | Others | * |
Note:
– The list of goods and services not eligible for value-added tax reduction mentioned in Part A of this Appendix is part of the Appendix to the list and contents of the Vietnamese product industry system issued together with Decision No. 43/ 2018/QD-TTg dated November 01, 11 of the Prime Minister on promulgating the System of Vietnamese Product Industry.
– HS code in column (10) Part A and column (4) Part B This appendix is for reference only. Determination of HS codes for actual imported goods is carried out in accordance with regulations on goods classification in the Customs Law and legal documents guiding the implementation of the Customs Law.
– For goods lines with the symbol (*) in column (10) of Part A and column (4) of Part B of this Appendix, declare HS codes according to the actual imported goods.
APPENDIX IV
(Attached to the Decree No. XNXX / 72 / ND-CP dated 2024 month 30X year 6 of the Government)
Sample number 01
SOCIAL REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
----
REDUCTION OF VALUE ADDED TAX ACCORDING TO RESOLUTION NO. 142/2024/QH15
(Attached to VAT declaration Tax period: Month… year… / Quarter… year… / Occurrence date… month… year…)
[01] Taxpayer's name: ………………………………………………………………………………………………….
| [02] Tax code: |
[03] Tax agent name (if any):
……………………………………………………………………………………………..
| [04] Tax code: |
Money unit: Vietnam Dong
I. Goods and services purchased during the period are subject to a value-added tax rate of 8% (app (applicable to taxpayers declaring using the tax deduction method)
| STT | Name of goods and services | Value of purchased goods and services without VAT deducted during the period | VAT on purchased goods and services is deducted during the period |
| (1) | (2) | (3) | (4) |
| 1. | |||
| ... | |||
| total | [05] | [06] |
II. Goods and services sold during the period
| STT | Name of goods and services | Value of goods and services without VAT/ Revenue of taxable goods and services | Tax/ Tax rate VAT according to regulations | Tax/ Tax rate VAT after reduction | VAT on sold goods and services is reduced |
| (1) | (2) | (3) | (4) | (5)=(4)x80% | (6)=(3)x[(4)-(5)] |
| 1. | |||||
| ... | |||||
| total | [07] | [08] |
III. The difference in VAT on goods and services sold and purchased during the period is subject to the 8% value added tax rate: [09] = [08] – [06]: …. copper
I certify that the above declared contents are correct and take responsibility before the law for the declared information.
TAX AGENCY STAFF First and last name:………. Practicing certificate number:…………
| …….., day month Year…… TAXPAYER or LEGAL REPRESENTATIVE OF TAX PAYERS (Sign, clearly state full name, position and stamp (if any) or electronic signature) |
