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DECREE No.18-CP OF APRIL 4, 1996 OF THE GOVERNMENT ISSUING THE LIST OF COMMODITIES AND THEIR IMPORT TARIFFS IN IMPLEMENTING THE PROGRAM OF REDUCING TARIFFS ON GOODS IMPORTED FROM EUROPEAN COMMUNITY (EU) COUNTRIES IN THE YEARS 1996-1997 THE GOVERNMENT Pursuant to the Law on Organization of the Government of September 30, 1992; Pursuant to the Law on Export and Import Taxes of December 26,1991 and the Law on Amendments and Complements to the Law on Export and Import Taxes of July 5, 1993; Pursuant to the Agreement on Textiles and Garments Trade between the Socialist Republic of Vietnam and the European Community initialed on December 15, 1992 and the letters of exchange signed to complement this Agreement; At the proposal of the Minister of Finance, DECREES: Article 1.- To issue along with this Decree the List of Commodities and their Import Tariffs to be collected in the years 1996 and 1997 pursuant to the Agreement on Textiles and Garments Trade between the Socialist Republic of Vietnam and the European Community initialed on December 15, 1992 and the letters of exchange signed to complement this Agreement. Article 2.- The List of Commodities and the Import Tariffs of each commodity mentioned in Article 1 of this Decree shall apply only when this commodity has been certified as to its origin in the export country as stipulated in the above-said Agreement. Article 3.- This Decree takes effect on the 1st of January 1996. Article 4.- The Ministers, the Heads of ministerial-level agencies, the Heads of the agencies attached to the Government and the Presidents of the People's Committees in the provinces and cities directly under the Central Government shall have to implement this Decree. On behalf of the Government For the Prime Minister Deputy Prime Minister PHAN VAN KHAI
IMPORT TARIFFS (issued together with the Government Decree No.18-CP of April 4, 1996)
Code Names of groups and lines of commoditiesCurrent tax rate (%)Reduced rates (%) applied in 1996-19972345
5106 510610 510620 5107 510710 510720 511100 511200
5204 520411 520419 520420 5208 520822 520833 520842 520843 520852 5209 520939 520941 520942 520949 5211 521142 521149 Chapter 51: Sheep wool, fine or course fur of animals, yarn and textiles made of the hair of horse tail or mane Yarn made of cleansed sheep wool,, unpacked for retail sales Yarn made of cleansed sheep wool unpacked, with at least 85% sheep wool content for retail sales Spun yarn made of cleansed sheep wool, unpacked for retail sales with less than 85% content of sheep wool Spun yarn made of wave-combed sheep wool, unpacked for retail sales Spun yarn made of wave-combed sheep wool, unpacked for retail sales, with at least 85% sheep wool content Spun yarn made of sheep wool, wave-combed, unpacked for retail sales with less than 85% sheep wool content Textiles made of cleansed sheep wool or cleansed animal fur Textiles made of wave-combed sheep wool or wave-combed animal fur Chapter 52: Cotton Sewing thread made of cotton, packed or unpacked for retail sales Sewing thread made of cotton, unpacked with at least 85% cotton content for retail sales. Other sewing threads made of cotton, unpacked for retail sales, except those with 85% or more cotton content. Packed sewing thread made of cotton for retail sales. Textiles made of cotton with at least 85% cotton content and weighing no more than 200g/m2. Textiles made of coarse cotton with at least 85% cotton content, bleached and weighing more than 100g/m2. Three or four-thread dyed twill including the cross thread made of cotton with at least 85% cotton content. Coarse cotton fabric with at least 85% cotton content and weighing more than 100g/m2 made of single thread of different colors. Three of four thread twill, including the cross thread made of cotton with at least 85% cotton content and consisting of single threads of different colors. Coarse printed cotton fabric with at least 85% cotton content and weighing more than 100g/m2. Various dyed cotton fabrics with at least 85% cotton content and weighing more than 500g/m2. Dyed cotton fabrics with at least 85% cotton content and weighing more than 200g/m2. Coarse cotton fabrics made of single threads of different colors. Denim made of single cotton threads different colors. Other cotton fabrics made of single threads of different colors. Various cotton fabrics with less than 85% cotton content,, mixed mainly or wholly with synthetic fiber and weighing more than 200g/m2. Denim cotton fabrics made of single threads of different colors. Other cotton fabrics made of single threads of different colors
20 20
20 20 35 35
25 25 25
40 40 40 40
40 40 40 40
40 40
18 18
20 18 33 33
23 23 23
38 38 38 38
38 38 38 38
38 38 2345
530900
5401 40110 540120 5402 540210 540220 540231 540239 540241 540242 540243 540249 540251 540252 540259 540261 540262 540269 5407
540742 540743 540744 540752 540753 540754 540760 540772 540773 540774
540782 540783 540784 540792 540793 Chapter 53: Other vegetal-based weaving yarn; paper thread and fabrics made of paper threads Various fabrics made of flax thread Chapter 54: Synthetic silk Sewing thread made of synthetic silk for or not for retail sales Sewing thread made of synthetic silk for or not for retail sales Sewing thread made of artificial silk for or not for retail sales Synthetic silk yarn (except sewing thread) unpacked for retail sales, including synthetic silk fiber under 67 decitex long Silk fiber of high durability made of nylon or other polyamites - Silk fiber of high durability made of polyester - Silk fiber already spun: -- Made of nylon or other polyamites,, each fiber not longer than 50 decitex - Made of other fibers - Other silk fiber either single or twisted but not exceeding 50 twists per meter -- Made of nylon or other polyamites -- Made of partially determined polyester - Make of other polyesters -- Made of other fibers - Other silk fiber, single or twisted with more than 50 twists per meter -- Made of nylon or other polyamites -- Made of other polyesters -- Made of other fibers - Made of other spun threads twisted or plaited from many single fibers: -- Made of nylon or other polyamites -- Made of other polyesters -- Made of other fibers Fabrics made of synthetic silk fibers including those made of the materials in group 5404 Other fabrics with at least 85% nylon or other polyamite content -- Dyed -- Made of spun threads of different colors -- With printed designs -- Other fabrics with at least 85% polyester fiber content -- Dyed -- Made of spun threads of different colors -- Printed fabrics Other fabrics with at least 85% non-structural polyester fiber - Other fabrics with at least 85% synthetic fiber content --Dyed -- Made of spun threads of different colors -- Printed fabrics - Other fabrics with less than 85% synthetic fiber content mixed mainly or wholly with cotton -- Dyed -- Made of spun threads of different colors -- Printed fabrics - Other fabrics -- Dyed -- Made of spun threads of different colors
40
25 25
0 0 0 0 0 0 0 0 0 0 0 5 3 5
40 40 40 40 40 40 40 40 40 40
40 40 40 40 40
38
23 23
0 0 0 0 0 0 0 0 0 0 0 5 3 5
38 38 38 38 38 38 38 38 38 38
38 38 38 38 38
2345 540794 5408
540822 540823 540824 540832
5503 550310 550320 550330 550340 550390 550800 5509
550931 550932 550952 55095210 55095290 550961 55096110 55096190 550991 55099110 55099190 5512 551219 551229 551299 5513
551322 551323 551329 551331 551332 551333 551339 -- Printed fabrics -- Fabrics made of other artificial silk fibers, including those made of materials in group 54.05 -- Other fabrics with at least 85% synthetic fiber or band or similar forms -- Dyed -- Made of spun fibers of different colors -- Printed fabrics - Other fabrics - Dyed fabrics Chapter 55: Artificial fibers for mixing Synthetic fibers not yet cleansed or wave-combed, or otherwise processed for spinning - Made of nylon or other polyamites - Made of polyester - Made of acrylic or modacrylic - Made of polypropylene - Others Sewing thread made of artificial fibers for mixing, packed or unpacked for retail sales Spun threads (except sewing thread) made of synthetic staple fiber for retail sales (not yet packed) - Fabrics with at least 85% content of staple acrylic or modacrylic; -- Single spun yarn -- Thread spun or plaited from many fibers - Other threads made of staple polyester: - Fabrics with fibers mixed mainly or wholly with sheep wool or animal fur: - Single spun yarn Others - Other spun yarn made of staple acrylic or modacrylic - Fabrics with fibers mixed mainly or wholly with sheep wool or animal fur: Single spun yarn Others - Other spun yarn: -- Mixed mainly or wholly with sheep wool or animal fur Single spun fiber Others Fabrics made of synthetic mixed yarn with at least 85% content of synthetic fibers - With at least 85% content of staple polyester fibers: - Others - Fabrics with at least 85% content of acrylic or modacrylic -- Others - Other fabrics: -- Others Fabrics made of synthetic fibers with less than 85% content of synthetic fibers, mixed mainly or wholly with cotton, and weighing no more than 170g/m2 - Dyed -- Three of four yarn twill, including the cross thread made of staple polyester -- Other fabrics made of staple polyester fibers -- Other fabrics -- Made of spun yarn of different colors -- Made of staple polyester fiber, simple weave -- Three or four thread twill, including the cross thread, made of staple polyester thread -- Other fabrics made of staple polyester fibers - Other fabrics 40
40 40 40 40
5 5 5 5 5 25
5 10
5 10
5 10
5 10
40 40 40
40 40 40 40 40 40 40 38
38 38 38 38
5 5 5 5 5 23
5 10
5 10
5 10
5 10
38 38 38
38 38 38 38 38 38 38
2345 551341 551342 551343 551349 5514
551421 551422 551423 551429 551431 551432 551423 551439 551441 551442 551443 551449 5515 551511 551512 551513 551519 551521 551522 551529 551591 551592 551599
560300
5702
570232 - Printed fabrics: -- Made of staple polyester fiber, simple weave -- 3 or 4 thread twill, including the cross thread made of staple polyester fiber -- Other fabrics made of staple polyester fiber -- Other fabrics Fabrics made of synthetic staple fiber with less than 85% content of synthetic staple fiber, mixed mainly or wholly with cotton, weighing more than 170g/m2 - Dyed - Made of staple polyester fiber, coarse fabric - 3 or 4 thread twill, including the cross thread made of staple polyester fiber - Other fabrics made of staple polyester fiber - Other fabrics - Made of spun threads of different colors - Made of staple polyester fiber, coarse fabric - 3 or 4 thread twill, including the cross thread made of staple polyester fiber - Other fabrics made of staple polyester fiber - Other fabrics - Printed fabrics - Made of staple polyester fiber,, simple weave - 3 or 4 thread twilling including the cross thread made of staple polyester fiber - Other fabrics made of staple polyester fiber Other fabrics Other fabrics made of synthetic mixed fibers - Made of staple polyester fiber -- Mixed mainly or wholly with staple visco rayon -- Mixed mainly or wholly with artificial silk -- Mixed mainly or wholly with sheep wool or animal fur -- Others - Made of staple acrylic or modacrylic staple -- Mixed mainly of wholly with artificial silk -- Mixed mainly or wholly with sheep wool or animal fur -- Others - Made of other threads -- Mixed mainly or wholly with artificial silk -- Mixed mainly or wholly with sheep wool or animal fur -- Others Chapter 56: Cotton pad, cotton felt and other unwoven products, specially spun threads, plaited strings, rope and cord of various kinds, cables and other products made of these materials Unwoven products processed, treated, covered or unprocessed, untreated or uncovered or made into thin sheets Chapter 57: Carpets and other floor covers made of other fabrics Carpets and other floor covers made of other woven fabrics, unstitched or unstuffed, finished or unfinished, including "Kelem", Schumachs", "Karamanie" and similar hand-woven covers - Other carpets, with a woolly surface, not yet made into a piece -- Made of artificial material for weaving - Other carpets with a woolly surface, not yet made into a piece 40 40 40 40
40 40 40 40 40 40 40 40 40 40 40
40 40 40 40 40 40 40 40 40 40
35
35 38 38 38 38
38 38 38 38 38 38 38 38 38 38 38
38 38 38 38 38 38 38 38 38 38
33
33
2345 570242 570252 570292 5703 570320 570330 5704 570490
5801
580133 580134 580135 580136 5802
580211 580219 5804 580410 580421 580429 5806 580610 580620 580631 580632 580639 580640 580700
5903 590310 -- Made of artificial materials for weaving - Other carpets without woolly surface, not yet made into a piece -- Made of artificial materials for weaving - Other carpets without a woolly surface, already made into a piece. -- Made of artificial materials for weaving Carpets and other floor covers made of other fabrics, already stitched, finished or unfinished - Made of nylon or other polyamites - Made of other artificial weaving materials Carpets and other floor covers made of other cotton felt, not stitched or stuffed, finished or unfinished - Others Chapter 58: Special fabrics; stitched fabrics; laceworks; decorative tapestry; ornaments and embroideries Fabrics with a woolly surface and corduroy used for bordering , except fabrics in group 5802 or group 5806 - From synthetic or artificial fibers -- Other fabrics with a woolly weft -- Fabrics with a woolly warp, uncut -- Fabrics with a woolly warp, already cut -- Corduroy Fluffy cotton fabrics and similar fabrics except those of narrow width in group 5806, stitched cloth except those in group 5703 - Fabrics with a ruffled surface for use as towel and similar ruffled fabrics made of cotton -- Not yet bleached -- Others Tulle and other netting cloth, excluding woven, knitted or crocheted fabrics; laceworks in the form of piece, band or motif - Tulle and other netting cloth - Machine-made laceworks -- Made of artificial fibers Made of other materials Narrow width fabrics, except commodities of group 5807, narow width cloth made wholly of warp, without weft glued together by boldues - Fluffy surface fabrics (including ruffled fabrics for use as towels and similar fabrics) and corduroy - Other fabrics with at least 5% content of elastomeric or rubber threads - Other fabrics -- Made of cotton -- Made of artificial or synthetic fiber -- Made of other materials - Fabrics made entirely of warp, without weft, glued together by boldues Labels, insignias and similar products made of woven materials in pieces, bands or cut according to patterns or sizes, not embroidered Chapter 59: Fabrics already processed, treated, starched, covered or laidover. Fabrics used in industry Fabrics already processed, treated, covered or laid over with plastic, except those of group 5902 - Treated with polyvinyl chlorine 35 35 35
35 35
35
40 40 40 40
40 40
40 40 40
40
40 40 40 40 40
20 33 33 33
35 35
33
38 38 38 38
38 38
38 38 38
38
38 38 38 38 38
20
2345 590320 590390 590500 591100 59110010 59110090
6001 600110 6002 600210 600230
6101
610120 610130 6102
610220 6103
610311 610331 610332 610333 610341 610342 610343 6104
610411 610419 610421 610422 610423 610429 - Treated with polyurethane - Others Wall coverings made of fabrics Woven materials and products used in techniques already detailed in legend 7 of this Chapter: Woollen blanket, synthetic fiber blanket used in paper bleaching Others Chapter 60: Knitted or crocheted fabrics Fabrics with a fluffy surface including those with a long fluff and fluffy cotton fabrics, knitted or crocheted Fabrics with long fluff Other knitted or crocheted fabrics Fabrics with width of less than 30cm and containing at least 5% elastomeric or rubber threads Fabrics with width more than 30cm and containing at least 5% elastomeric or rubber threads
Chapter 61: Garments and ready-to-wear, knitted or crocheted cloak Blouse, vest, coat, sleeveless coat, sleeveless cloak, parka (including skiing blouse), light blouse, blouse against snow and similar garments for women and girls, knitted or crocheted, except those in group 6103 -- Made of cotton -- Made of artificial fiber Cloak, blouse, sleeveless blouse, sleeveless cloak, parka (including skiing blouse) light cloak, blouse against snow and similar garment for women and girls, knitted or crocheted, except those in group 6104 - Made of cotton Suit, uniform, jacket, multi-color jacket, trousers, working trousers and other trousers with braces, tight-fitting trousers, shorts (excluding swimming suit) for men and boys, knitted or crocheted - Suit: -- Made of sheep wool or animal fur - Brightly multi-color jacket and sport blouse: - Made of sheep wool or animal fur -- Made of cotton - Made of synthetic fiber - Trousers, apron with braces, tight-fitting trousers and shorts -- Made of sheep wool or animal fur -- Made of cotton -- Made of synthetic fiber Suit, uniform, jacket, jacket and long skirt, skirt, skirt-trousers, trousers, apron trousers and trousers with braces, tight-fitting trousers, shorts (excluding swimming suit) for women and girls, knitted or crocheted - Suit: - Made of sheep wool or animal fur - Made of other weaving materials - Uniform: - Made of sheep wool or animal fur - Made of cotton - Made of synthetic fiber - Made of other weaving materials 20 20 20
0 1
35
35 35
50 50
50
50 50 50 50 50 50
50 50 50 50 50 50 20 20 20
0 1
33
33 33
48 48
48
48 48 48 48 48 48
48 48 48 48 48 48
2345 610432 610433 610441 610442 610443 610451 610452 610453 610462 610463 6105 610510 610520 610590 6106 610610 610620 610690 610700 6108
610821 610822 610831 610891 610892 6109 610910 610990 6110 611010 611020 611030 6111 611110 611120 611130 6112 611211 611212 611219 6114 611420 - Multi-color suit and jacket: -- Made of cotton -- Made of synthetic fiber - Jacket and long skirt: -- Made of sheep wool or animal fur -- Made of cotton -- Made of synthetic fiber - Jacket and skirt-trousers: -- Made of sheep wool or animal fur -- Made of cotton -- Made of synthetic fiber - Trousers, apron trousers with braces, tight-fitting trousers and shorts: - Made of cotton - Made of synthetic fiber Men's shirt and boy's shirt, knitted or crocheted - Made of cotton - Made of synthetic fiber - Made of other materials Shirt, overall shirt for women or girls, knitted or crocheted - Made of cotton - Made of artificial fiber - Made of other materials Underwear, underpants, dressing gown, pyjama, bathing robe, gown and similar garments for men and boys, knitted or crocheted Women's short underskirt, large underskirt, women's underwear, pyjama, dressing gown, bathing robe, robe and similar garments for women and girls, knitted or crocheted - Slip, knickers: -- Made of cotton -- Made of artificial fiber - Sleeping robe and pyjama: -- Made of cotton - Made of other materials: -- Made of cotton -- Made of artificial fiber Knit-woven singlet, cardigan, other sweaters, knitted or crocheted - Made of cotton - Made of other materials Jersey, short-sleeved jersey, cardigan, vest and similar garments, knitted or crocheted - Made of sheep wool or animal fur - Made of cotton - Made of artificial fiber Set of garments and ready-to-wear for newborns, knitted or crocheted - Made of sheep wool or animal fur - Made of cotton - Made of artificial fiber Set of sport wear, skiing suit, swimming suit, knitted or crocheted - Set of sportswear: - Made of cotton - Made of artificial fiber - Made of other materials Other garments, knitted or crocheted - Made of cotton 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
50 50 50 50 50 50 50
50 50 50 50 50 50
50 50 50 50 48 48 48 48 48 48 48 48 48 48 48 48 48 48 48 48 48
48 48 48 48 48 48 48
48 48 48 48 48 48
48 48 48 48
2345 611430 6115
611511 611512 611519 611520
611591 611592 611593
6201
620111 620112 621113 620191 620192 620193 6202
620211 620212 620213 620292 620293 620300 620400 6205 620520 620530 6206 620620 620630 620640 6207 - Made of artificial fiber Trouser-stockings, stockings, stocks, other knitwear including leggers used for sufferers of extended veins, soleless footwear, knitted or crocheted - Trouser-stockings and stockings - Made of synthetic fiber with single thread less than 67 decitex long -- Made of synthetic fiber with single threads more than 67 decitex long -- Made of other materials - Single piece of knitwear reaching down the knees made of knitted fabrics with a single tread less than 67 decitex long - Others: - Made of sheep wool or animal fur - Made of cotton - Made of artificial fiber Chapter 62: Garments and ready-to-wear, unknitted or uncrocheted Cloak, coat, sleeveless coat, sleeveless blouse, parka (including skiing blouse), light overcoat, light blouse and similar garments for men and boys except those in group 6203 - Cloak, coat, sleeveless cloak, sleeveless blouse, parka and similar garments: -- Made of sheep wool or animal fur - Made of cotton -- Made of artificial fiber - Others: -- Made of sheep wool or animal fur - Made of cotton - Made of artificial fiber Cloak, coat, sleeveless blouse, sleeveless coat, parka (including skiing blouse), light cloak, light jacket and similar garments for women and girls, except those in group 6204. - Cloak, raincoat, coat, sleeveless overall, sleeveless blouse, parka and similar garments -- Made of sheep wool and animal fur -- Made of cotton -- Made of artificial fiber - Others: -- Made of cotton -- Made of artificial fiber Suit, uniform, jacket, multi-color jacket, trousers, apron trousers and trousers with braces, tight-fitting trousers, shorts (except swimming trunk) for men and boys Suit, uniform jacket, jacket and long skirt, skirt, skirt trousers, apron trousers with braces, tight-fitting trousers, shorts (except swimming trunk) for women and girls Men's and boys' shirts - Made of cotton - Made of artificial fiber Shirts and similar garments for women and girls - Made of sheep wool or animal fur - Made of cotton - Made of artificial fiber Underwear, underpants, pyjama, bathing robe, gown and similar garments for men and boys Sleeping robe and pyjama: 50
50 50 50
50 50 50
50 50 50 50 50 50 50
50 50 50 50 50
50 50 50 50 50 50 48
48 48 48
48 48 48
48 48 48 48 48 48 48
48 48 48 48 48
48 48 48 48 48 48
2345 620721 620791 6208
620821 620891 6209 620920 620930 6210 621020 621030 6211 621132 621142 6212 621210 621400 621500
6301 630120 630130 630140 630190 6302 630221 630222 620231 620232 630251 630252 630253 630260
630291 -- Made of cotton - Others: -- Made of cotton Other kinds of underwear, short underskirt, wide underskirt, various kinds of slip, sleeping pyjama, gown and similar garments for women and girls - Sleeping clothes and pyjama: -- Made of cotton - Others: - Made of cotton Set of clothes and other ready-to-wear for babies - Made of cotton - Made of synthetic fiber Garments made of materials in groups 5602, 5603, 5903, 5906 and 5907 - Other garments of the groups described from subgroup 620111 to subgroup 620119 - Other garments in the groups described from subgroup 620211 to subgroup 620219 Set of striped sport clothes, clothes of skiing type, swimming suit - Other men's or boys' garments: -- Made of cotton - Other women's or girls 'garments: -- Made of cotton Various kinds of bras, waist band, corset, trousers with braces, stocking garter, stocking straps and similar products and accessories, knitted or crocheted Bras Shawl, cloth kerchief, neckerchief, broad Spanish- type kerchief, veil and similar articles Ties of various types, neck-tie Chapter 63: Other ready-to-wear, ornamental cloth and thread, used garments, other used textiles, cloth scraps I. Other ready-to-wear articles Blanket cover and tourist blanket - Blanket (except cover of electric blanket) and tourist blanket made of sheep wool or animal fur - Blanket (except cover of electric blanket) and tourist blanket made of synthetic fiber - Blanket (except cover of electric blanket) and tourist blanket, made of cotton - Blanket and other tourist blanket Bed sheet, table cloth, toilet towel and kitchen towel - Printed bed sheets: -- Made of cotton -- Made of artificial fiber Other bed sheets -- Made of cotton -- Made of artificial fiber - Other table clothes: -- Made of cotton -- Made of flax - Made of artificial fiber - Serviette, table cloth for tea service and glasswares, ruffled cloth used for towels or similar cloth made of cotton - Others: -- Made of cotton 50 50
50 50 50 50 50 50
50 50
50 50 50
50 50 50 50
50 50 50 50 50 50 50 50 50 48 48
48 48 48 48 48 48
48 48
48 48 48
48 48 48 48
48 48 48 48 48 48 48 48 48
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