Decree No. 07/2020/NĐ-CP on the Preferential Import Tax Tariff for Special Treatment of Vietnam to Implement the ASEAN-Hong Kong, China Free Trade Agreement for the Period 2019-2022

THE GOVERNMENT -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 07/2020/NĐ-CP	Hanoion 05 the 01 year 2020

DECREE

SCHEDULE OF VIETNAM’S SPECIAL PREFERENTIAL IMPORT DUTIES TO IMPLEMENT THE ASEAN-HONG KONG, CHINA FREE TRADE AGREEMENT FOR THE PERIOD 2019-2022

Căn cứ Luật Tổ ficer ChíGovernment energyàGUIDELINES ON THE DISTRIBUTION AND MANAGEMENT OF CENTRAL FUNDS FOR THE POPULATION AND FAMILY PLANNING PROGRAMME (SUPPLEMENTING AND AMENDING CIRCULAR 133/TT-LB TC-UB OF APRIL 17, 1991)á2015;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the ASEAN Framework Agreement on Facilitation of Intra-Regional Land Transport signed on December 10, 2009;

To implement the ASEAN-Hong Kong, China Free Trade Agreement which came into effect on June 11, 2019;ó effective from June 11, 2019;

In particular, the contract signed between the foreign expert and the non-governmental organization from a foreign country must be supplemented with confirmation from the non-governmental aid provider agency of Vietnam that the foreign expert will directly implement the activities of the program or project funded by non-governmental organizations from foreign countries according to the approved program or project documentation.íc) Supplementing point c of Clause 3 as follows:

The Government issues this Decree on the Schedule of Vietnam’s Special Preferential Import Duties to Implement the ASEAN-Hong Kong, China Free Trade Agreement for the period 2019-2022.

Article 1. Scope of Regulation

This Decree stipulates the rates of Vietnam’s special preferential import duties to implement the ASEAN-Hong Kong, China Free Trade Agreement for the period 2019-2022 and the conditions for enjoying such special preferential import duty rates under this Agreement.

Article 2. Applicability

1. Taxpayers as prescribed by the Law on Export Tax, of automobiles.

2. Customs authorities, customs officers.

3. Organizations and individuals involved in export and import goods have rights and obligations related thereto.

Article 3. Special Preferential Import Tariff Schedule

This Decree promulgates the Schedule of Vietnam’s Special Preferential Import Duties to Implement the ASEAN-Hong Kong, China Free Trade Agreement for the period 2019-2022 (the special preferential import duty rates referred to hereinafter as AHKFTA rates).°2019-2022.

1. The "Commodity Code" column and the "Description of Goods" column in the Annexes accompanying this Decree are based on the List of Export and Import Commodities of Vietnam and detailed at the 8-digit or 10-digit level. The application of the "Description of Goods" column to the 8-digit level according to this Decree shall be carried out in accordance with the List of Export and Import Commodities of Vietnam and the amendments to the List of Export and Import Commodities of Vietnam. trủ

e regulations of Vietnamese law.ăă

2. The "AHKFTA Rate (%)": the rate applied during the following periods: (i) from June 11, 2019 to December 31, 2019; (ii) from January 1, 2020 to December 31, 2020; (iii) from January 1, 2021 to December 31, 2021 and (iv) from January 1, 2022 to December 31, 2022.

3. The symbol “*ˮ: indicates that imported goods are not eligible for the AHKFTA rate at the corresponding time.

4. For imported goods subject to quota tariffs, the rate of special preferential import duty applicable to the quantity of imported goods within the quota tariff is detailed in the Schedule of Vietnam’s Special Preferential Import Duties to Implement the ASEAN-Hong Kong, China Free Trade Agreement for the period 2019-2022 issued together with this Decree. The rate of import duty outside the quota shall be applied in accordance with the provisions of the Government at the time of importation, and the annual quota volume of imported goods shall be in accordance with the regulations of the Ministry of Industry and Trade.Imported goods subject to the AHKFTA rate must meet the following conditions:2. Imported from member countries of the ASEAN-Hong Kong, China Free Trade Agreement, including the following countries and territories:

Article 4. Conditions for applying the Special Preferential Tariff Rate

a) Brunei Darussalam;

1. They must be listed in the Special Preferential Import Tariff Schedule issued together with this Decree.

b) Kingdom of Cambodia;

c) Republic of Indonesia;ud) Lao People's Democratic Republic;âg) Philippines;

h) Singapore;;

k) Hong Kong Special Administrative Region of the People's Republic of China;

l) Socialist Republic of Viet Nam (including goods from the non-tariff zone imported into the domestic market).

d) Malaysia;

e) Union of Myanmar;

ế

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i) Kingdom of Thailand;

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4. Comply with the rules of origin and have a Certificate of Origin (C/O) in the AHK format as prescribed by the ASEAN-Hong Kong, China Free Trade Agreement and the regulations of the Ministry of Industry and Trade.3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: a) Goods directly transported from one exporting member country to one importing member country; orb) Goods transported through one or more other member countries or through a non-member country and meeting the following conditions:- Transit is necessary due to geographical reasons or transport requirements;

- Goods do not participate in any commercial transaction or consumption there;

- Goods do not undergo any further processing or manufacturing except for unloading and reloading or those necessary to maintain the goods in good condition.

b) Goods that are transported through one or more other member countries or through a non-member country and meet the following conditions:

- The transit goods are necessary due to geographical reasons or transportation requirements;

- The goods do not participate in commercial transactions or consumption there;

- The goods do not undergo any processing or manufacturing steps other than unloading and reloading or those necessary to maintain the goods in good condition.

4. Comply with the rules of origin for goods and have a Certificate of Origin (C/O) model AHK in accordance with the AHKFTA Agreement and the regulations of the Ministry of Industry and Trade.

Article 5. Effectiveness of Implementation

1. This Decree shall take effect from February 20, 2020.ịnh this takes effect from February 20, 2020.

2. For customs declarations of imported goods registered from June 11, 2019 to before the date this Decree takes effect, if they meet the conditions for enjoying special preferential import tariffs as stipulated in this Decree and if they have already paid taxes at higher rates, then the customs authority shall handle the excess tax paid in accordance with the provisions of the Law on Tax Administration.ị This decree takes effect if it meets all the conditions to enjoy preferential import duties as stipulated in this Decree and if higher taxes have been paid, the customs authority will handle the excess tax according to the laws on tax management.

Article 6. Responsibility for Implementation

The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial people's councils, municipal people's councils directly under the central government, and related organizations and individuals are responsible for implementing this Decree./.in- Ministries, ministerial-level agencies, government-affiliated agencies, ||provincial offices, and Party Committees;

Place of Receipt: - Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - The National Assembly's Ethnic Council and its committees;ă; Central Steering Committee of the Vietnam Fatherland Front The decision to switch the issuance of coats, overcoats, windbreakers, and down jackets to other uniforms for civil servants working at the National Market Management and Development Agency is decided by the Minister of Industry and Trade.at the provincial level and related- State Financial Supervisory Committee;- Units subordinate to and directly under the Ministry of Finance; - V (VND/year): is the total investment capital allocated annually for the usable area of social housing for rent, ensuring the preservation of capital, calculated according to the following formula:amend- VPCP: Deputy Prime Minister, Deputy Government Members, Assistant to the Prime Minister, General Directoruof the Office of the Government, Departments, Bureaus, subordinate units, and the Official Gazette; - General Secretary's Office; - President's Office; Nguyen Xuan Phuc ||ANNEX I - National Assembly's Office; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Agency; - ||CONTENTS ON THE TRANSITION OF THE AHKFTA TAX SCHEDULE FROM AHTN 2012 TO AHTN 2017 - Social Policy Bank; - Vietnam Development Bank; - ||the Central Steering Committee of the Vietnam Fatherland Front; - Central agencies of mass organizations; (Attached to Decree No. 07/2020/NĐ-CP dated January 5, 2010 of the Government) CThe Vietnam commitment tariff schedule under the AHKFTA was established and approved based on the base rate at the time of January 1, 2014, according to the classification of export and import goods in Vietnam decided upon in Circular 65/2017/TT-BTC under the HS 2012 version and Circular 09/2019/TT-BTC dated February 15, 2019 regarding amendments and supplements to certain contents in the appendices of Circular No. 65/2017/TT-BTC. At the time of issuance, the special preferential import tariff schedule of Vietnam to implement the AHKFTA must comply with the commitments under the ASEAN Customs Convention (Article 19 of the ASEAN Customs Convention) regarding the application of the ASEAN AHTN 2017 and the HS 2017 version of the World Customs Organization and the provisions of the Law on Export Duties and Import Duties 2016, consistent with the effective classification of export and import goods in Vietnam at the same time, thus using the HS 2017 version. Below is the content of the plan to transition the special preferential import tariff schedule of Vietnam to implement the AHKFTA from the HS 2012 version to the HS 2017 version. - To be filed: VT, KTTH (2).

PRIME MINISTER THE PRIME MINISTER The AHTN 2017 includes 10,813 items at the 8-digit level. Compared to the AHTN 2012, the AHTN 2017 has increased by 1,255 items, maintained descriptions for 7,810 items, merged 682 items; separated, changed, and opened new items with new descriptions totaling 2,321 items. Accordingly, the special preferential import tariff schedule also changes correspondingly in terms of the number of tariff lines and commitments due to merging, changing, and opening new tariff lines.

The work of transitioning and domesticating the AHTN 2017 has been primarily carried out by the Ministry of Finance and issued Circular 09/2019/TT-BTC dated February 15, 2019 regarding amendments and supplements to certain contents in the appendices of Circular No. 65/2017/TT-BTC of the Minister of Finance on the list of export and import goods in Vietnam. Based on this, the Ministry of Finance has proceeded to transition the special preferential import tariff schedule according to the AHTN 2017 based on the principles of selecting tariff rates in the Guidelines for Transitioning Tariff Schedules in Free Trade Agreements and the Guidelines for Transitioning Tariff Schedules in the WTO.

Method/Principles for transitioning tariff schedules specifically as follows:

- Case 1 (Maintaining the item or separating the item):

If the new item (according to AHTN 2017) is similar to the old item (AHTN 2012) in terms of code, scope of goods, or separated from an AHTN 2012 item: Apply Principle 1 which is to retain the original commitment according to the AHTN 2012 item to ensure stability and not create fluctuations in tariffs. Review and apply according to the original commitments of the Agreements from the accession period (based on AHTN 2007 or AHTN 2002) for sensitive groups of goods with large import values to ensure maximum benefits and rights to reserve tariff commitments of Vietnam.ờ- Case 2 (Merging items with identical commitments according to AHTN 2012): priority In the case where the new item (according to AHTN 2017) is merged from old items (AHTN 2012) with identical tariff commitments: Apply Principle 2 which is to take the common commitment of the AHTN 2012 items.ả- Case 3 (Merging items with different commitments according to AHTN 2012):In the case where the new item (according to AHTN 2017) is merged from old items (AHTN 2012) with different tariff commitments: Apply the following principles:+ Principle 3.1:

Separate the new item and retain the initial tariff commitment before the transition in cases where the merged tariff has a significant difference in tariff rates and large trade volume, affecting domestic production and state budget revenue;à + Principle 3.2:

Merge and apply the lowest tariff rate among the AHTN 2012 items for the AHTN 2017 item;ó+ Principle 3.3:

Merge and apply the tariff rate of the AHTN 2012 item that accounts for a larger share of trade (based on import value in the FTA and global import value);u+ Principle 3.4:uMerge and apply the weighted average tariff rate based on the trade volume of the AHTN 2012 items;

+ Principle 3.5: 1 Merge and apply the average tariff rate of the AHTN 2012 items

In case of necessity and with the consent of the Governor or Deputy Governor in charge, the main drafting unit may set a shorter opinion solicitation period than that mentioned above, but it must be at least three working days. Units whose opinions are sought are responsible for replying according to the deadline stated in the document requesting opinions.nationalin cases where accurate trade distribution cannot be determined.Chapter 3- Subgroup 0301.93 under HS 2017 has expanded the species of carp to include Catla catla and Labe rohita, thereby taking part of the code 0301.99.40 and leading to differences in the merged tariff lines:Item 0301.93.10is imported from two AHTN 2012 codes,3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically:Item 0301.93.90 is merged from four AHTN 2012 codes. All merged codes have tariff rates differing between 0% and 16% (in 2019). Recent import volumes from Hong Kong for these codes are uncertain.The Ministry of Finance chose to apply the principle of merging and taking the lower tariff rate of 0% for two reasons: () according to the explanation of WCO experts, the additional carp species are rare; (

iió ) the main import volume comes from China, and in the ACFTA, all merged codes in group 0301.93 have a tariff rate of 0%. This option aligns with the transition plan of the FTA tariff schedule already issued.

- Item 0302.99.00

is edible offal of fresh or chilled fish, except for fillets, by expanding to include fins, heads, tails, air bladders, and other offal.ó Commitments under different chapters of the Harmonized System (HS) 2012:

In the case where a new item (under HS 2017) is consolidated from old items (HS 2012) with different tariff commitments:ì The following principles shall be applied:

+ Principle 3.1: Separate the new item and retain the initial tariff commitment before the conversion in cases where the combined tariff rates have significant differences and large trade volumes, affecting domestic production and state budget revenue;In the case where the new item (according to AHTN 2017) is merged from old items (AHTN 2012) with different tariff commitments: Apply the following principles:+ Principle 3.2:

Consolidate the items and apply the lowest tariff rate among the items under HS 2012 for the item under HS 2017; + Principle 3.3:Consolidate the items and apply the tariff rate corresponding to the item under HS 2012 with the largest trade volume (based on import value in the Free Trade Agreement and global import value);+ Principle 3.4:Item 0301.93.10Consolidate the items and apply the weighted average tariff rate based on the trade volume of the items under HS 2012;° + Principle 3.5:

Consolidate the items and apply the average tariff rate of the items under HS 2012 in cases where accurate trade allocation cannot be determined. ❖ Chapter 3Imported goods subject to the AHKFTA rate must meet the following conditions:- Subheading 0301.93 under HS 2017 has expanded to include the fish species Catla catla and Labeo rohita, thus transferring part of the code 0301.99.40 and leading to a difference in tariff rates for consolidated items:

Item 0301.93.10 is imported from two HS 2012 codes,

Item 0301.93.90 tris consolidated from four HS 2012 codes. All consolidated codes have tariff rate differences of 0% and 16% (in 2019). Recent import figures from Hong Kong for these items are not determinable.In the case where the new item (according to AHTN 2017) is merged from old items (AHTN 2012) with different tariff commitments: Apply the following principles:The Ministry of Finance chose to apply the principle of consolidating items and adopting the lower tariff rate of 0% for two reasons: (

) according to WCO experts' explanations, the additional carp species are rare; (

1. 0301.93.10:

2. 0301.93.90:

ii) the main import volume is fromAverage loan repayment period is 10 years;China, where in the ACFTA, group 0301.93 consolidated items all have a tariff rate of 0%. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules. l- Item Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…) the 0302.99.00 is edible offal of fresh or chilled fish, except fillets, due to the expansion to include fins, heads, tails, air bladders, and other parts of 56 subheadings (MFN rates differ at 10%, 12%, 15%, 20%, AHK rates differ at 8%, 10%, 12%), mainly exported from Norway (import value in 2017 was $30.3 million).àThe most similar to offal of 0302.9x. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.

- Itemí0303.42.00internationalis tuna belly meat, with the main importer being Taiwan.The Ministry chose to adopt a tariff rate equivalent to the rates of other offal items (tariff rate of item 0303.91.00 (HS 2017) at 10% (for 2019-2020) and 7%) (for 2021-2022). This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.- IteminternationalOther (related to item 0307.99.20, with a tariff rate of 8% in 2019-2020 and 6%) in 2021- 2022). This option aligns with the fact that Vietnam did not import this item from Hong Kong in 2017.The Ministry chose to adopt a consolidation approach applying a lower tariff rate (3% in 2019-2020 and 0% from 2021) due to insignificant imports froma) Units base on the accounting account system issued in this Circular to apply appropriate accounting accounts suitable for their activities.ổouncil CáHK, and current FTA tariff rates are comparable, with ACFTA currently using a 0% rate for this item.The Ministry chose to adopt a consolidation approach applying a lower tariff rate (3% in 2019-2020 and 0% from 2021) due to insignificant imports from❖ Chapter 15.

3. 0302.99.00:

- Item 1508.90.00àis rapeseed oil and its fractions, refined or not, but without chemical change, excluding crude oil; consolidated from two HS 2012 items 1508.90.10, 1508.90.90 ("unrefined rapeseed oil fractions" and "other") with tariff rate differences of 3% and 20%. There were no recorded imports from Hong Kong in 2017. During the HS negotiations, countries agreed that cold-pressed rapeseed oil should not have unrefined fractions, so the item 1508.90.10 (unrefined rapeseed oil fractions) was not included. At the 10th Plenary Session on the Correlation Table, the Conference agreed to include a separate annex for Vietnamese items with differing opinions. According to Vietnam's opinion, item 1508.90.00 (HS 2017) only correlates with item 1508.90.90 (HS 2012). The General Administration of Customs proposed that the Department of International Cooperation consider using this advantage in future FTA negotiations.b) Goods transported through one or more other member countries or through a non-member country and meeting the following conditions:edible offal of fish therefore combined from part 1 of 56 lines (import3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically:||| mổ rates MFN vary at levels of 10%, 12%, 15%, 20%, and AHK rates vary at levels of 8%, 10%, 12%,Therefore, the Ministry of Finance chose to adopt the commitment under item 1508.90.90 (HS 2012). This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.- Item 3808.59.213. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: is other fungicides in aerosol form, excluding DDT(ISO), packed with net weight not exceeding 300g. Simultaneously, fungicides in aerosol form under HS 2017 will not be detailed as "with validamycin content not exceeding 3% by net weight" and "other" as under HS 2012, leading to consolidation. Item Customs value in 2017 (approximately 38.4 million USD) mainly from 0302.14.00 is Atlantic salmon and Danube salmon, major import partner is Norway (Customs value in 2017 reached 30.3 million USD).o3808.59.21 is consolidated from three HS 2012 items with global import value reaching approximately $4.4 million in 2017, mainly imported from China and Thailand, with insignificant imports from Hong Kong in 2017, and tariff rate differences of 0% and 2% (in 2019). The Ministry of Finance chose the option to take the tax rate of line 0302.91.00 (HS 2017) at 16% (for the period 2019-2020) and down to 12% (for the period 2021-2022) to be most consistent with offal of fish.The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.- Item 3808.61.40á in progressóGranite, gabbro, decorative stone... 0302.9x. This option is consistent with the plan to transferThe Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.ngest with the option to transferổi various Decrees on FTA tariff schedules already issued.The Ministry chose to adopt a consolidation approach applying a lower tariff rate (3% in 2019-2020 and 0% from 2021) due to insignificant imports from- Code 0303.99.00

4. 0303.99.00:

is edible offal of fresh or chilled fish, excluding fillets, due to the expansion of fins, heads, tails, skins, and other edible offal of fish, therefore combined from part of 53 lines (MFN rates vary at levels of 10%, 12%, 14%, 15%, 20%, AHK rates vary at levels of 8%, 10%, 12%, 16%). Customs value in 2017 (146 million USD) mainly from 0303.42.00 is tuna species with fin and van, major import partner is Taiwan.°The Ministry chose the option to select the equivalent tariff rate for other offal items (tariff rate of code 0303.91.00 (HS 2017) at 10% (for the period 2019-2020) and 7% (for the period 2021-2022)). This option is consistent with the option to convert various Decrees on FTA tariff schedules already issued.amendm 2017 (146 million USD), mainly from 0303.42.00 is tuna finfish products.gThe main partner is Taiwan. - Itemính selects the option to choose an equivalent tariff rate to that of other by-products (the tariff rate for code 0303.91.00 (HS 2017) at 10% during the period 2019 - 2020 and 7%) during the period 2021 - 2022. This option is consistent with the plan to transferThe Ministry chose to adopt a consolidation approach applying a lower tariff rate (3% in 2019-2020 and 0% from 2021) due to insignificant imports froma) Units base on the accounting account system issued in this Circular to apply appropriate accounting accounts suitable for their activities.ổi various Decrees on FTA tariff lists that have been issued.

5. 0307.49.30:

- Code 0307.49.30 is smoked cuttlefish, squid, as the scientific name in parentheses has been removed, it expands to all species of cuttlefish and squid. This code is imported from two HS 2012 codes with tariff rate differences ranging from 8% to 20% (in 2019), this item does not have global Customs value. vThe Ministry chose the option to separate two lines: 0307.49.30.10 of 2017. - ItemíCuttlefish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) (related to code 0307.49.30, with a tariff rate of 20% in 2019-2020 and 15% in 2021-2022) and squid - - - - (Ommastrephes spp., Loligo spp., N The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.totodarus°spp., Sepioteuthis spp.) and 0307.49.30.90 Other (related to code 0307.99.20, with a tariff rate of 8% in 2019-2020 and 6% in 2021-2022). This option is consistent with the option to convert various Decrees on FTA tariff schedules already issued. - - - - Other types (related to code 0307.99.20, with a tariff rate of 8% in 2019 - 2020 and 6%) in 2021 - 2022. This option is consistent with the plan to transferThe Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.ngest with the option to transferổi various Decrees on FTA tariff lists that have been issued.

❖ Chapter 12

6. 1211.20.00

7. 1211.40.00

8. 1211.50.00

9. 1211.90.11

10. 1211.90.12

11. 1211.90.13

12. 1211.90.15

13. 1211.90.16

14. 1211.90.19

15. 1211.90.91

16. 1211.90.92

17. 1211.90.94

18. 1211.90.95

19. 1211.90.97

20. 1211.90.98

21. 1211.90.99

According to the HS2017 List, group 12.11 is expanded to include products that are salted and frozen from groups 1404 and 2008, leading to the merging of 16 codes under the following categories: Ginseng roots, Coca leaves, Hemp stems and parts of plants belonging to group 12.11. Tariff rate differences range from 0% to 32% in 2019. The Ministry of Finance chose the option to separate 10 lines based on the descriptions of HS 2012 codes for 16 codes:This option is consistent with the option to convert various Decrees on FTA tariff schedules already issued.Chapter 13y- Code 1302.14.00ăis resin and extracts from Ephedra sinica and 1211.20.00, 1211.50.00, 1211.90.11, 1211.90.12, 1211.90.13, 1211.90.15, 1211.90.16, 1211.90.19, 1211.90.91, 1211.90.92, 1211.90.94, 1211.90.95, 1211.90.97, 1211.90.98, 1211.90.99; 1211.40.00. code 1302.19.90

❖ is resin and extracts from plants, other than

22. 1302.14.00

23. 1302.19.90

u obtained from two HS 2012 lines, with tariff rate differences of 3% and 4%. Tariff rates in most FTAs are 0% (except for VC, AJ at 5% and AI at 1%). Customs value in 2017 was approximately 6.7 million USD, mainly from China, Vietnam did not import this product from Hong Kong in 2017. The Ministry chose the option to import the lower tariff rate line (tariff rate of 3% in 2019-2020 and 0% from 2021) since imports from HK are insignificant, the current tariff rate level in existing FTAs is similar, ACFTA currently uses a tariff rate of 0% for this item. ❖ Chapter 15áYear of birth:- Code 1508.90.00is rapeseed oil and fractions of rapeseed oil, whether or not refined, but not chemically altered, other than crude oil; combined from two lines 1508.90.10, 1508.90.90 (HS 2012) "fractions of rapeseed oil not refined" and "other", with tariff rate differences of 3% and 20%. There were no recorded Customs values from Hong Kong in 2017.3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: During the HS negotiations, countries agreed that there would be no fractions of rapeseed oil not refined, so the fraction of rapeseed oil not refined (code 1508.90.10) was merged into the line. At the 10th Session Meeting on the Correlation Table, the meeting agreed to have a separate annex for Vietnamese lines with different opinions. According to Vietnam's opinion, code 1508.90.00 (HS 2017) only correlates with code 1508.90.90 (HS 2012). The General Administration of Customs proposed the Department of International Cooperation to carefully use this advantage in negotiating with FTA partners.Item 0301.93.10Therefore, the Ministry of Finance chose the option to take the commitment according to code 1508.90.90 (HS 2012). This option is consistent with the option to convert various Decrees on FTA tariff schedules already issued. In 2017, China did not import this product from Hong Kong. - Itemính selects the option to apply a lower tariff rate (3% in 2019 - 2020 and 0% from 2021) due to imports from HK not being significant, the average tariff rates in current FTAs are similar,áp, ACFTA currently uses aThe Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.Name of supervisor conducting supervision/PositionItem 0301.93.10t 0%3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: During the HS negotiations, countries agreed that there would be no fractions of rapeseed oil not refined, so the fraction of rapeseed oil not refined (code 1508.90.10) was merged into the line. At the 10th Session Meeting on the Correlation Table, the meeting agreed to have a separate annex for Vietnamese lines with different opinions. According to Vietnam's opinion, code 1508.90.00 (HS 2017) only correlates with code 1508.90.90 (HS 2012). The General Administration of Customs proposed the Department of International Cooperation to carefully use this advantage in negotiating with FTA partners.Item 0301.93.10i relation to this product.The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.❖ Chapter 15

- Code 1508.90.00

24. 1508.90.00

is rapeseed oil and its fractions, whether or not refined, but without any chemical change, other than crude oil; consolidated from two lines 1508.90.10, 1508.90.90 (HS 2012) which are "unrefined rapeseed oil fractions" and "other", with a tariff rate difference of 3% and 20%. There was no record of KNHK from Hong Kong in 2017. During the HS negotiations, countries agreed that rapeseed oil should be directly pressed

p, there were noconcerning the classification and determination of state management authority in the field of crop productionn fractions of unrefined rapeseed oil3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically:(code 1508.90.10) so the Conference agreed to consolidate the lines. At Session 10 of the Correlation Table Conference, the Conference agreed to have a separate annexTherefore, the Ministry of Finance chose to adopt the commitment under item 1508.90.90 (HS 2012). This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.i relation to lines where Vietnam had different opinions from the Conference. According to Vietnam's opinion, code 1508.90.00 (HS 2017) only correlates with code 1508.90.90 (HS 2012). The General Department of Customs proposes that the International Cooperation Department consider using this advantageTherefore, the Ministry of Finance chose to adopt the commitment under item 1508.90.90 (HS 2012). This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.n negotiating with FTA partners.3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: Therefore, the Ministry of Finance selects the option to take commitments according to code 1508.90.90 (HS 2012). This option is consistent with the plan to transfer organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.- Code 3808.59.21The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.is fungicide spray of other types, excluding DDT(ISO) packed with net weight not exceeding 300g. Simultaneously, fungicide sprays under HS 2017 will not be detailed into types "with validamycin content not exceeding 3% by net weight" and "other" as in HS 2012, leading to consolidation. CodeChapter 33808.59.21 is consolidated from three HS 2012 codes with global import value reaching approximately 4.4 million USD in 2017, mainly imported from China and Thailand, with insignificant imports from Hong Kong in 2017, with a tariff rate difference of 0% and 2% (in 2019).3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: nh selects the option to split into two 10-digit lines compared to the corresponding commitments for lines with the same description under HS 2012. This option is consistent with the plan to transferThe Ministry chose to adopt a consolidation approach applying a lower tariff rate (3% in 2019-2020 and 0% from 2021) due to insignificant imports from - Code 3808.61.40 t 0% but China does not benefit from reciprocity.íOn this basis, the Ministry of Finance selects the option to consolidate lines, committing tariffs under HS 2017 at a lower rate than under HS 2012: This option is consistent with the plan to transfer

❖ Chapter 16

25. 1604.18.10

- Code 1604.18.10 refers to shark meat that has been processed for immediate consumption under the category “-Whole fish or pieces but not cut up.” It is consolidated from four lines, including two lines of code 1604.19 under the category “-Whole fish or pieces but not cut up,” and part of two lines under the category “-Fish that have been processed or preserved otherwise.” There were no significant notifications from Hong Kong in 2017.||||

Due to changes in the HS subheading in 2017, the item "shark meat that has been processed for immediate consumption" was restructured: instead of being detailed under “Fish that have been processed or preserved otherwise” according to HS 2012, it was moved up and combined with other types under “Whole fish or pieces but not cut up” according to HS 2017. The HS 2012 codes with low import value (below 1 million USD) due to the highest import value of the line "Fish that have been processed or preserved otherwise," the Ministry of Finance chose the option not to further detail line 10 and maintain the policy on the item "shark meat that has been processed for immediate consumption" and apply the tariff rate of line 1604.20.11 (HS 2012). This option aligns with the conversion plan of the Decrees on the FTAs tariff schedules already issued.y || ||The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules. ||ây há ||y||Consolidate the items and apply the tariff rate corresponding to the item under HS 2012 with the largest trade volume (based on import value in the Free Trade Agreement and global import value);||

❖ Chapter 18

26. 1806.31.00

27. 1806.32.00

Code 1806.31.00 and 1806.32.00 refers to food products made from chocolate in block, slice, or bar form, consolidated from two HS 2012 codes with different tariff rates ranging from 13% and 35% (in 2019) for code 1806.31.00; 20% and 30% (in 2019) for code 1806.32.00. Notifications from Hong Kong in 2017 were insignificant. Due to difficulty distinguishing between the two consolidated lines and lack of definition for "chocolate candy" and "other," the option to consolidate the line and adopt the lower commitment was chosen. This option aligns with the conversion plan of the Decrees on the FTAs tariff schedules already issued.ng ||0||N ||| declaration of customs import procedures.|| || || - Itemí||The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.||

❖ Chapter 21

28. 2103.90.21

- Code 2103.90.21 refers to shrimp paste (prawn sauce) including belachan (blachan) imported from three HS 2012 lines comprising 1605.21.10, 1605.29.10, and 2103.90.40 with differing commitments. Import notifications from Hong Kong in recent years for codes 1605.21.10 and 1605.29.10 were not recorded, with imports mainly from other FTA partners valued at approximately 9.1 million USD, of which ASEAN accounted for about 6.6 million USD. Based on principle 3.2, the Ministry of Finance chose the option to consolidate the line and adopt the commitment according to code 2103.90.40 (HS 2012), with a tariff rate of 24% in 2019-2020 and 18% in 2021-2022, which is consistent with the tariff rate currently applied under the ACFTA Agreement at 0%.u|| ||The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.|| tr|| ||Item 0301.93.10||u||The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.||

29. 2106.90.20

- Code 2106.90.20 refers to alcohol in powder form, belonging to other unspecified food preparations, imported from four different HS 2012 codes with differing commitments at rates of 15% and 20% (in 2019). Notifications from Hong Kong in 2017 were insignificant. According to the General Administration of Customs' opinion, detailing two lines at the 10-digit level would cause difficulties for customs officers due to the difficulty in distinguishing the preparation methods, leading to potential misdeclaration. Therefore, the Ministry of Finance chose the option to consolidate the line and apply the tariff rate according to code 2106.90.67 (HS 2012). This option aligns with the conversion plan of the Decrees on the FTAs tariff schedules already issued.°|| || CLASS MONOCOTYLEDON||development- Code 0303.99.00

||

30. 2939.80.00

- Code 2939.80.00 refers to other alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters, and other derivatives. This code is consolidated from parts of two HS 2012 codes 2933.99.90 and 2934.99.90. The global import value of these two codes was 24.2 million and 12.1 million USD respectively, primarily imported from China, with differing commitments at rates of 0% and 5% (in 2019). There were no notifications from Hong Kong in 2017. The MFN tariff rate for code 2939.80.00 according to HS 2017 proposed by the Tax Policy Department is 0%, and this is a specialized managed product. Therefore, the Ministry of Finance chose the option to consolidate the line with the lowest commitment of the HS 2012 codes consolidated. This option aligns with the conversion plan of the Decrees on the FTAs tariff schedules already issued.In the case where the new item (according to AHTN 2017) is merged from old items (AHTN 2012) with different tariff commitments: Apply the following principles:|| ||.||u ||amend|| || ||í||Consolidate the items and apply the tariff rate corresponding to the item under HS 2012 with the largest trade volume (based on import value in the Free Trade Agreement and global import value);||3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically:||) the ||The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.ngest with the option to transferổouncil Cá||

||

31. 3004.60.90

❖ Chapter 30 - Code 3004.60.90°refers to other substances containing antimalarial active ingredients described in Note 2 of Subheading 30, excluding those containing artemisinin combined with other active pharmaceutical ingredients and those containing artesunate or chloroquine. This code is consolidated from two specific lines of HS 2012 codes "traditional Chinese medicine from herbs" (3004.90.63) and "other" (3004.90.69). The global import value of these two HS 2012 codes is insignificant (under 1 million USD), with no notifications from Hong Kong in 2017. The MFN tariff rate is 5%, with differing commitments at rates of 0% and 5% (in 2019). These items with differing commitments are classified as sensitive goods, so to ensure the non-erosion of commitments in FTAs, the Ministry of Finance chose the option to separate the lines as in HS 2012, including "traditional Chinese medicine from herbs" and "other," and apply the lowest tariff rate. This option aligns with the conversion plan of the Decrees on the FTAs tariff schedules already issued.national||3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: || || || ||

||

32. 3402.11.90:

- ❖ Chapter 34 Code 3402.11.9012. Leather shoesrefers to organic surface-active substances (excluding soap); surface-active preparations, washing preparations (including auxiliary washing preparations), and cleaning preparations, whether or not containing soap, except those falling within heading 34.01. This code has differing commitments at rates of 5% and 6% (in 2019). It is consolidated from two lines 3402.11.91 and 3402.11.99. Significant notifications from 3402.11.99 (HS 2012) were recorded with values of approximately 28.7 million USD in 2016 and 28.6 million USD in 2017, mainly from Thailand and Indonesia. Vietnam did not import this item from Hong Kong in 2017. Based on principle 3.2, the Ministry of Finance chose the option to consolidate the line with the commitment applying the tariff rate according to code 3402.11.99 (HS 2012), the tariff rate of this code applied in the AC, AI, and AJ Agreements is currently at 0%.national||

||ă ||

||g ||3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: ||

33. 3402.12.00:

- Code 3402.12.00 refers to organic surface-active substances, whether or not packed for retail sale, cationic type, imported from two HS 2012 codes 3402.12.10 and 3402.12.90, with differing commitments at rates of 5% and 6% (in 2019). Significant notifications from code 3402.12.90 (notifications 6.5 million USD in 2017) were mainly from China, Vietnam did not import this item from Hong Kong in 2017. Based on principle 3.2, the Ministry of Finance chose the option to consolidate the line with the commitment applying the tariff rate according to code 3402.12.90 (HS 2012), the tariff rate of this code applied in the AC, AI, and AJ Agreements is currently at 0%. of|| || || || y||

||í||A|| ||.

❖ Chapter 37

34. 3705.00.90

- Code 3705.00.90 refers to other for plates and films to create images, exposed and developed, except film used in cinematography, and excluding types used for X-ray photography and microfilm. Group 3705 has been restructured compared to the Harmonized System (HS) 2012, whereby offset printing types were moved to other categories leading to consolidation of lines. The global import value of the two HS 2012 codes is insignificant (under 1 million USD), with tariff rates differing at 2% and 4% in 2019, mainly imported from South Korea. HK imports in 2017 were insignificant.ớMinistry of Finance chose the option to split into two 10-digit codes with descriptions and commitments as per HS 2012 and apply lower tariff rates. This option aligns with the transition plan.íChapter 38 - Code 3808.52.90 áis other preparations containing insecticides or fungicides, excluding surface active agents, of DDT (ISO), packed in retail packs weighing not more than 300g. Subheading 3808.52 has been restructured compared to HS 2012, whereby wood preservatives (classified as "other" under HS 2012) are now classified under the main heading, while insecticides, fungicides, herbicides, seed protectants, plant growth regulators, and disinfectants are grouped under "other", leading to consolidation of lines. The global import value of the nine consolidated lines of this code in 2017 was approximately 43.9 million USD, primarily imported from China, with HK imports being insignificant in 2017. Tariff rate differences were at 0% and 2% in 2019.ổi various Decrees on FTA tariff lists that have been issued.

The Ministry of Finance chose the option to consolidate lines and take the lowest applicable tariff rate. This option aligns with the transition plan.

35. 3808.52.90

36. 3808.59.10

37. 3808.59.21

- Code 3808.59.10 is other insecticides, excluding DDT (ISO), packed in retail packs weighing not more than 300g. Subheading 3808.59 has been restructured compared to HS 2012, whereby insecticides under HS 2017 will not be detailed as intermediate products for producing insecticides, mosquito repellents, and mosquito coil sheets as per HS 2012, leading to consolidation of lines. The global import value of the nine consolidated lines of this code reached approximately 42.8 million USD in 2017, primarily imported from China, with HK imports being insignificant in 2017, with tariff rate differences at 0%, 2%, and 4% in 2019.Deputy ministers of ministerial-level agencies, The Ministry of Finance chose the option to split into three 10-digit lines including: "Intermediate products for producing insecticides"; "Mosquito repellent rings, mosquito coil sheets, and other insecticides in spray form"; and "Other" with corresponding commitments to subheadings with similar descriptions as per HS 2012. This option aligns with the transition plan for converting FTA tariff schedules.- Code 3808.59.21 is other fungicides in spray form, excluding DDT (ISO), packed in retail packs weighing not more than 300g. Simultaneously, fungicides in spray form under HS 2017 will not be detailed as "with validamycin content not exceeding 3% by net weight" and "other" as per HS 2012, leading to consolidation of lines. Code 3808.59.21 is consolidated from three HS 2012 codes with a global import value of approximately 4.4 million USD in 2017, primarily imported from China and Thailand, with HK imports being insignificant in 2017, with tariff rate differences at 0% and 2% in 2019. AThe Ministry of Finance chose the option to split into two 10-digit lines corresponding to the descriptions of the lines in HS 2012. This option aligns with the transition plan for converting FTA tariff schedules.à - Code 3808.61.40 tris other preparations, liquid form, excluding mosquito repellent rings, mosquito coil sheets, and spray form of goods listed in Note 2 to Chapter 38, packed in retail packs weighing not more than 300g. This code is consolidated from four HS 2012 codes with an average global import value of approximately 31.5 million USD in 2017, primarily imported from China, with HK imports being insignificant in 2017, with tariff rate differences at 0% and 2% in 2019. The Ministry of Finance chose the option to split into two 10-digit lines to align with the solutions processed in FTAs VC, AJ, VJ, and AI: "Intermediate products for producing insecticides" and "Other".The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.ngest with the option to transferổi various Decrees on FTA tariff lists that have been issued.

- Code 3808.61.90 is other preparations, excluding mosquito repellent rings, mosquito coil sheets, spray form, liquid form, and deodorizing function of goods listed in Note 2 to Chapter 38, packed in retail packs weighing not more than 300g. This code is consolidated from three HS 2012 codes with a global import value of approximately 31.5 million USD in 2017, primarily imported from China, with HK imports being insignificant in 2017, with tariff rate differences at 0% and 2% in 2019.amendThe Ministry of Finance chose the option to split into two 10-digit lines: "Intermediate products for producing insecticides" and "Other". This option aligns with the transition plan. - Code 3808.62.10 - Itemíis powder for mosquito repellent rings, listed in Note 2 to Chapter 38. This code is consolidated from two HS 2012 codes: 3808.91.11 and 3808.91.19. Global imports mainly come from code 3808.91.19 with a value of approximately 18 million USD in 2017, with HK imports being insignificant in 2017. Tariff rate differences were at 0% and 3% in 2019.Consolidate the items and apply the tariff rate corresponding to the item under HS 2012 with the largest trade volume (based on import value in the Free Trade Agreement and global import value);The Ministry of Finance chose the option to consolidate lines and apply the tariff rate of code 3808.91 (at 0% in 2019) due to the small difference in tariff rates and the fact that the tariff rates of the different lines will converge to 0% in 2021. - Code 3808.62.50The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.is other preparations, liquid form, excluding mosquito repellent rings, mosquito coil sheets, and spray form of goods listed in Note 2 to Chapter 38, packed in retail packs weighing not more than 7.5kg but not less than 300g. This code is consolidated from four HS 2012 codes with a global import value of approximately 31.5 million USD in 2017, primarily imported from China, with HK imports being insignificant. Tariff rate differences were at 0% and 2%.ngTo align with the solutions processed in FTAs VC, AJ, VJ, and AI: "Intermediate products for producing insecticides" and "Other".ó- Code 3808.62.90ả is other preparations, excluding mosquito repellent rings, mosquito coil sheets, spray form, and liquid form of goods listed in Note 2 to Chapter 38, packed in retail packs weighing more than 300g but not more than 7.5kg.

- Code 3909.31.00 is Poly (methylnyl isocyanate) (MDI raw, polymeric MDI),amino plastics other than urea, thiourea, and melanin plastics. Other amino plastics under HS 2017 have been restructured, with Poly (methylene phenyl isocyanate) (MDI raw, polymeric MDI) now further detailed, leading to consolidation from part of "molding compounds" and "other". Global import value averaged 58.5 million USD, mainly imported from T ung China, with tariff differences in VJ. Currently, in other FTAs except VJEPA, the tariff rate for this code is 0%. - Itemính selects the

38. 3808.61.40

ngest with the option to split into two 10-digit lines already processed in VJ with descriptions and commitments like the two consolidated lines under HS 2012. is another type, liquid form, other than mosquito repellent rings, mosquito killing patches, and spray cans of the packaged goods with net weight not exceeding 300g as specified in the Note to Subheading 2 of Chapter 38. This code was combined from 04 lines of HS Code 2012 with an average trade value of approximately 31.5 million USD in 2017, mainly imported from China, imports from Hong Kong were insignificant in 2017, with tariff rates differing at 0% and 2% (in 2019). The Ministry of Finance chose the option to split into 2 lines 10 sNo. to align with the solutions already implemented in the FTAs VC, AJ, VJ, and AI: "Intermediate products for producing insecticides" and "Other". ng 3808.61.90

39. 3808.61.90

- Item 1508.90.00àis other than mosquito repellent rings, mosquito killing patches, spray cans, liquid form, and having deodorizing functions of the packaged goods with net weight not exceeding 300g belonging to the goods specified in the Note to Subheading 2 of Chapter 38. This code was combined from 03 lines of HS Code 2012 with global import value reaching approximately 31.5 million USD in 2017, mainly imported from China, u, imports from Hong Kong were insignificant in 2017, with tariff rates differing at 0% and 2% (in 2019).Item 0301.93.10nh selected the option to split into 02 lines 10 sb) Goods transported through one or more other member countries or through a non-member country and meeting the following conditions:: "Intermediate products for producing insecticides" and "Other". This solution aligns with the conversion plan already adopted.The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.- Code 3808.62.10b) Goods transported through one or more other member countries or through a non-member country and meeting the following conditions:is powder used for mosquito repellent rings, as specified in the Note to Subheading 2 of Chapter 38. This code was imported from 2 lines of HS Code 2012 being 3808.91.11 and 3808.91.19. Global import value mainly came from code 3808.91.19 with a value of approximately 18 million USD in 2017, imports from Hong Kong were insignificant in 2017. Tariff rate differences were at 0% and 3% in 2019. - ItemíThe Ministry of Finance chose the option to combine lines and apply tariffs on code 3808.9The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.(at 0% in 2019) due to the small difference in tariff rates and the tariff rates of the different lines will be reduced to 0% in 2021.ổi various Decrees on FTA tariff lists that have been issued.

40. 3808.62.10

- Code 3808.62.50 is other types, liquid form, other than mosquito repellent rings, mosquito killing patches, and spray cans of the packaged goods with net weight not exceeding 300g but not more than 7.5kg of the goods specified in the Note to Subheading 2 of Chapter 38. This code was combined from 04 lines of HS Code 2012 with global import value of the code in 23. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically:17 reaching approximately 31.5 million USD, mainly imported from China, imports from Hong Kong were insignificant. Tariff rate differences were at 0% and 2%.3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: During the HS negotiations, countries agreed that there would be no fractions of rapeseed oil not refined, so the fraction of rapeseed oil not refined (code 1508.90.10) was merged into the line. At the 10th Session Meeting on the Correlation Table, the meeting agreed to have a separate annex for Vietnamese lines with different opinions. According to Vietnam's opinion, code 1508.90.00 (HS 2017) only correlates with code 1508.90.90 (HS 2012). The General Administration of Customs proposed the Department of International Cooperation to carefully use this advantage in negotiating with FTA partners.Item 0301.93.10nh selected the option to combine lines, aligning with the solutions already implemented in the FTAs VC, AJ, VJ, and AI: "Intermediate products for producing insecticides" and "Other". - Code 3808.62.903. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: During the HS negotiations, countries agreed that there would be no fractions of rapeseed oil not refined, so the fraction of rapeseed oil not refined (code 1508.90.10) was merged into the line. At the 10th Session Meeting on the Correlation Table, the meeting agreed to have a separate annex for Vietnamese lines with different opinions. According to Vietnam's opinion, code 1508.90.00 (HS 2017) only correlates with code 1508.90.90 (HS 2012). The General Administration of Customs proposed the Department of International Cooperation to carefully use this advantage in negotiating with FTA partners.Item 0301.93.10is other than mosquito repellent rings, mosquito killing patches, spray cans, and liquid form of the packaged goods with net weight over 300g but not more than 7.5kg of the goods specified in the Note to Subheading 2 of Chapter 38. The tariff rate is 0%, but China does not benefit from reciprocal preferential treatment.1.11 Based on this, the Ministry of Finance chose the option to combine lines, committing to tariffs according to HS Code 2017 which is lower than according to HS Code 2012: This solution aligns with the conversion plans of the Decrees on Tariff Schedules of FTAs that have been issued.- Code 1508.90.00 - Code 3909.31.00is Poly(methyl isocyanate) (MDI crude, polymeric MDI), belonging to other amino resins, excluding urea resins, thiourea resins, and melanine resins. Other amino resins under HS Code 2017 have been restructured, thus Poly(methylen phenyl isocyanate) (MDI crude, polymeric MDI) has been further detailed, leading to the combination of lines from part of "compounds for casting" and "other". Global import value averaged 58.5 million USD, mainly imported from China, with tariff differences in VJEPA. Currently, in other FTAs outside VJEPA, the tariff rate applied to this code is 0%.nh selected the best option to align with the solution of splitting into 02 lines 10 digits already handled in VJEPA with descriptions and commitments like the two combined lines of HS Code 2012.

41. 3808.62.50

- Code 3916.90.70 is monofilament plastic of any cross-sectional dimension above 1mm, and made from polymerized or rearranged polymers. Subheading 3916.90 under HS Code 2017 has been restructured, further detailing items 3916.90.70 and 3916.90.80, leading to the combination of lines from part of "monofilaments" and "other". Global import value in 2017 averaged approximately 8 million USD, mainly imported from Japan, with tariff differences in some FTAs. trThe Ministry of Finance selected the best option to align with the solutions already handled in the FTAs VC, AJ, VJ, EAEU, and A0with descriptions and commitments like the two combined lines under HS Code 2012. The Ministry of Finance chose the option to split into 2 lines 10 sNo. - Code 3920.30.99g is other than sheets and plates, of other types, excluding acrylonitrile butadiene styrene (ABS) sheets and plates used in refrigeration equipment from styrene-based polymers. Subheading 3920.30 under HS Code 2017 has been restructured, no longer detailing "types used as adhesives by melting", and adding details for "sheets and plates, hard types" and "other types, sheets and plates", leading to the combination of code 3920.30.99 from "types used as adhesives by melting" and part of "other". This code was imported from code 3920.30.10 (global import value from HK was 1.4 million USD, no commitment on tariffs) and code 3920.30.90 (global import value from HK was 31 thousand USD, commitment to eliminate tariffs over 3 years). Due to the concentration of global import value mainly in code 3920.30.10 and higher commitment levels, The Ministry of Finance chose the option to apply Principle 3.3 of the transition, thereby implementing the import of lines and applying the tariff rate according to the larger traded line under HS Code 2012 (3920.30.10). Currently, the tariff rate applied in FTAs is 0%.

42. 3808.62.90

- Code 4011.70.00 is pneumatic rubber tires, unused, for vehicles and agricultural or forestry machinery. Group 4011 under HS Code 2017 has been restructured, thus types for vehicles and agricultural or forestry machinery are not further detailed, leading to the combination of lines from 04 codes of HS Code 2012. Global import value in 2017 reached approximately 3.8 million USD, with tariff rate differences in0and EAEU. Tariff rate differences were at 12% and 16% in 2019.unh selected the option to split into 03 lines 10 s: code 4011.70.11.10: - - Types for machines in group 84.29 or 84.30 or wheelbarrows, code 4011.70.11.20: - - Other, with tread patterns resembling Chinese characters or similar; code 4011.70.11.90: - - Other; this solution aligns with the conversion plan. Chapter 38. This code is consolidated from 04 lines of the 2012 AHTN with a global import value of approximately 31.5 million USD in 2020, primarily imported from China, with imports from Hong Kong being insignificant.1||| The tariff rate difference was at 0% and 2% in 2019. n||| .The Ministry chose to adopt a consolidation approach applying a lower tariff rate (3% in 2019-2020 and 0% from 2021) due to insignificant imports from||| . - Itemí||| .ZrO||| The option chosen is to split into 02 lines 10 digits:The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.||| "Intermediate products for producing insecticides" and "Other".u||| This option is consistent with the option to convert the FTAs Tariff Decrees that have been issued.á||| - Item 3808.69.10The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.||

43. 3808.69.10

44. 3808.69.90

||| is incense powder used to repel mosquitoes and other types, packed with a net weight over 7.5 kg of goods specified in the Note to Subheading 2 of Chapter 38. This code is consolidated from 04 lines of the 2012 AHTN with an average global import value of approximately 23.6 million USD in 2017, primarily imported from China, with imports of this item from Hong Kong being insignificant. The tariff rate difference was at 0% and 3%. and 3808.69.90 ||| The option chosen is to split into 02 lines 10 digits: l||| "Intermediate products for producing insecticides" and "Other".n||| This option is most consistent with the option to convert the FTAs Tariff Decrees that have been issued. - Itemí||| ❖ Chapter 39 ||| - Item 3907.61.00 ||| is poly(ethylene terephthalate) with a viscosity index of 78mL/g or higher. Under the 2012 AHTN, this product is divided into dispersed form, granular form, and other types; while under the 2017 AHTN, it is structured into types with a viscosity index of 78mL/g or higher and other types; leading to consolidation from parts of items 3907.60.10 and 3907.60.90. The global import value in 2017 reached approximately 209.5 million USD, primarily imported from China and ASEAN. The MFN tariff rate in 2018 differed at 0% and 3%, with differences in VJ, AJ, and VC (the conversion options for these three tariffs with lower rates), while other FTAs had no tariff differences. However, with AC, although after the tariff adjustment, the tariff rate is 0%, China does not benefit from the reciprocity principle.3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: ||| Based on this, the Ministry of Finance chose the consolidation option, committing to the AHTN 2017 tariff rate which is lower than the AHTN 2012: This option is consistent with the option to convert the FTAs Tariff Decrees that have been issued.international of each type of aircraft of the Vietnam Coast Guardˮ. Partconcerning the classification and determination of state management authority in the field of crop production||| - Item 3909.31.00The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.||| is poly(methyl isocyanate) (raw MDI, polymeric MDI), belonging to other amino resins, outside urea resin, thiourea resin, and melanin resin. Other amino resins under the 2017 AHTN have been restructured, thereby detailing poly(methylphenyl isocyanate) (raw MDI, polymeric MDI) further, leading to consolidation from parts of "compounds for casting" and "other". The average global import value in 2017 was approximately 58.5 million USD, primarily imported from China, with differences in VJ. Currently, in other FTAs except VJEPA, the tariff rate applied is 0%..

||| The option chosen is most consistent with the option to split into 02 lines 10 digits already processed in VJ with descriptions and commitments like the two consolidated lines of AHTN 2012.

45. 3907.61.00:

||| - Item 3916.90.70 ||| is plastic monofilament yarn with any cross-sectional dimension above 1 mm, and from polymer condensation or rearrangement products. Subheading 3916.90 under the 2017 AHTN has been restructured, detailing items 3916.90.70 and 3916.90.80 further, leading to consolidation from parts of "monofilament" and "other". The average global import value in 2017 was approximately 8 million USD, primarily imported from Japan, with differences in some FTAs.°||| The Ministry of Finance chose the option most consistent with the processed options in FTAs VC, AJ, VJ, EAEU, and A with descriptions and commitments like the two consolidated lines under AHTN 2012.Average loan repayment period is 10 years;||| - Item 3920.30.99l||| is other types, not in sheet or plate form, outside acrylonitrile butadiene styrene (ABS) sheets used in refrigeration, from styrene polymers. Subheading 3920.30 under the 2017 AHTN has been restructured, no longer detailing "types used as adhesives by melting" and adding details to "hard sheet and plate forms" and "other sheet and plate forms", leading to consolidation from "types used as adhesives by melting" and part of "other". This item is imported from item 3920.30.10 (KNNK from HK is 1.4 million USD, without tariff commitment) and item 3920.30.90 (KNNK from HK is 31 thousand USD, with a commitment to eliminate tariffs within 3 years). Due to KNNK mainly concentrated on item 3920.30.10 and having a higher level of commitment,organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.||| the Ministry of Finance chose the option to apply Principle 3.3 of the conversion, thereby implementing the import of lines and applying the tariff rate according to the larger trade volume line under AHTN 2012 (3920.30.10). The current tariff rate applied in FTAs is 0%. ||| - Item 4011.70.00Imported goods subject to the AHKFTA rate must meet the following conditions:||| is pneumatic tires, unused, for vehicles and agricultural or forestry machinery. Group 4011 under the 2017 AHTN has been restructured, thereby not detailing further types for agricultural or forestry machinery, leading to consolidation from 04 codes of the 2012 AHTN. The global import value in 2017 reached approximately 3.8 million USD, with tariff differences in VJ and EAEU. The tariff rate difference was at 12% and 16% in 2019. l||| The option chosen is to split into 03 lines 10 digits: code 4011.70.11.10: - - Types for machines in groups 84.29 or 84.30 or hand-guided vehicles, code 4011.70.11.20: - - Other types, with tread patterns resembling Chinese characters or similar; code 4011.70.11.90: - - Other types; this option is consistent with the processed options in the above 2 FTAs to retain original commitments.Imported goods subject to the AHKFTA rate must meet the following conditions:||| 51. 4011.80T11amend||| - Item 4011.80.11 ||| is pneumatic tires, unused, for tractors, machines in groups 84.29 or 84.30, forklift trucks, hand-guided vehicles, or industrial handling equipment, with rim diameter not exceeding 61 cm. Subheading 4011.80 under the 2017 AHTN has been restructured based on rim diameter. Item 4011.80.11 under the 2017 AHTN has been expanded to include types for hand-guided vehicles, leading to consolidation from 03 codes of the 2012 AHTN. Differences in VJ and EAEU. The global import value in 2017 reached approximately 3.8 million USD, with KNNK from Hong Kong in 2017 being insignificant. The tariff rate difference was at 12% and 16% in 2019: ||| The Ministry of Finance chose the option to split into 02 lines 10 digits: code 4011.80.11.10: - - - - Types for hand-guided vehicles, code 4011.80.11.90: - - - - Other types; this option is consistent with the processed options in the above 2 FTAs to retain original commitments.The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.||| - Item 4The Ministry chose to adopt a consolidation approach applying a lower tariff rate (3% in 2019-2020 and 0% from 2021) due to insignificant imports froma) Units base on the accounting account system issued in this Circular to apply appropriate accounting accounts suitable for their activities.ổ||| is pneumatic tires, unused, for tractors, machines in groups 84.29 or 84.30, forklift trucks, or industrial handling equipment,policies During the HS negotiations, countries agreed that there would be no fractions of rapeseed oil not refined, so the fraction of rapeseed oil not refined (code 1508.90.10) was merged into the line. At the 10th Session Meeting on the Correlation Table, the meeting agreed to have a separate annex for Vietnamese lines with different opinions. According to Vietnam's opinion, code 1508.90.00 (HS 2017) only correlates with code 1508.90.90 (HS 2012). The General Administration of Customs proposed the Department of International Cooperation to carefully use this advantage in negotiating with FTA partners.Item 0301.93.10- Code 3916.90.70 are plastic monofilaments of any cross-sectional dimension over 1 mm, and types from polymer condensation or rearrangement products. Subheading 3916.90 under HS 2017 has been restructured, further detailing items 3916.90.70 and 3916.90.80, leading to consolidation from parts of "monofilaments" and "other". Global import value iní2017 averaged about 8 million USD, mainly imported from Japan, with tariff differences in some FTAs.

46. 3909.31.00

The Ministry of Finance selects the ngest with the options already processed in FTAs VC, AJ, VJ, EAEU, and AAverage loan repayment period is 10 years;n phAverage loan repayment period is 10 years;with descriptions and commitments like the two consolidated lines under HS 2012.I- Code 3920.30.99 ais non-sheet and plate forms of other types, excluding sheet) the ryonitrile butadiene styrene (ABS) used in refrigeration, from styrene polymers. Subheading 3920.30 under HS 2017 has been restructured, no longer detailing "types used as adhesives by melting" and adding details to "sheet and plate, hard type" and "other, sheet and plate type", leading to code 3920.30.99 being consolidated from "types used as adhesives by melting" and part of "other". This code is sourced from code 3920.30.10 (KNHK from HK is 1.4 million USD, no tariff commitment) and code 3920.30.90 (KNHK from HK is 31 thousand USD, tariff commitment to eliminate dutiesFover 3 years). Due to KNHK mainly concentrated in code 3920.30.10 and having higher commitment levels, - ItemíThe Ministry of Finance selects the option to apply Principle 3.3 of transition, thereby consolidating lines and applying the tariff rate according to the larger trade volume line under HS 2012 (3920.30.10). The current tariff rate in FTAs is 0%. á195/2013/NĐ-CP dated November 21, 2013 of the Government detailing certain provisions and measures to enforce the Law on PublishingThe Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.- Code 4011.70.00

47. 3916.90.70

48. 3916.90.80

is unused pneumatic rubber tires, for agricultural or forestry vehicles and machines. Group 4011 under HS 2017 has been restructured, such that types for agricultural or forestry vehicles and machines are not further detailed, leading to consolidation from four HS 2012 codes. Global import value in 2017 reached approximately 3.8 million USD, with tariff differences in and 3916.90.80 and EAEU. Tariff rate differences are 12% and 16% in 2019.3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically:nh selects the option to split into three 10-digit lines:amend: code 4011.70.11.10: - - Types for machinery eZrO||| The option chosen is to split into 02 lines 10 digits:The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules. theThe Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.o, mI với mô tả và cam kết như của 02 dòng gộp theo AHTN 2012.

49. 3920.30.99

- Mã hàng 3920.30.99 là loại không phải dạng tấm và phiến của loại khác, ngoài tấm Acrylonitril butadien styren (ABS) sử dụng trong sản xuItem 0301.93.10inspections,ă lạnh, từ các polyme từ styren. Phân nhóm 3920.30 theo AHTN 2017 được kết cấu lại, không chi tiết “loại được sử dụng như chất kết dính bằng cách làm nóng chảy” và chi tiết thêm “dạng tấm và phiến, loại cứng” và “loại khác, dạng tấm và phiến”, dẫn đến mã 3920.30.99 được gộp từ dòng “loại được sử dụng như chất kết dính bằng cách làm nóng chảy” và một phần của “loại khác”. Mã hàng này được nhập từ mã hàng 3920.30.10 (KNNK từ HK là 1,4 triệu USD, không cam kết về thuế) và mã hàng 3920.30.90 (KNNK từ HK là 31 nghìn USD, cam kết xóa bỏ thuế quan trong 3 năm). Do KNNK tập trung chủ yếu vào mã 3920.30.10 và có mức độ cam kết cao hơn, Bộ Tài chính chọn phương án áp dụng nguyên tắc chuyển đổi 3.3, theo đó thực hiện nhập dòng và áp dụng mức thuế suất theo dòng hàng theo AHTN 2012 (3920.30.10) chiếm tỉ trọng thương mại lớn. Hiện thuế suất đang áp dụng trong các Hiệp định FTA là 0%.

❖ Chapter 40

50. 4011.70.00

- Mã hàng 4011.70.00 là lốp loại bơm hơi bằng cao su, chưa qua sử dụng, dùng cho xe và máy nông nghiệp hoặc lâm nghiệp. Nhóm 4011 theo AHTN 2017 được kết cấu lại, theo đó, loại dùng cho xe và máy nông nghiệp hoặc lâm nghiệp không được chi tiết hơn nữa, dẫn đến gộp dòng từ 04 mã AHTN 2012. Kim ngạch nhập khẩu thế giới trong năm 2017 đạt khoảng 3,8 triệu USD, có mức chênh thuê suất trong ||| is pneumatic tires, unused, for tractors, machines in groups 84.29 or 84.30, forklift trucks, hand-guided vehicles, or industrial handling equipment, with rim diameter not exceeding 61 cm. Subheading 4011.80 under the 2017 AHTN has been restructured based on rim diameter. Item 4011.80.11 under the 2017 AHTN has been expanded to include types for hand-guided vehicles, leading to consolidation from 03 codes of the 2012 AHTN. Differences in VJ and EAEU. The global import value in 2017 reached approximately 3.8 million USD, with KNNK from Hong Kong in 2017 being insignificant. The tariff rate difference was at 12% and 16% in 2019: và EAEU. Chênh lệch thuế suất ở mức 12% và 16% trong năm 2019. - Itemính chọn phương án tách thành 03 dòng 10 sThe Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.: mã 4011.70.11.10: - - Loại dùng cho máy kéo, mábelongs to group 84.29 or 84.30 or coaster car, code 4011.70.11.20: - - Other, with tire tread in chevron shape or similar; code 4011.70.11.90: - - Other; this option isNo.consistent with the handling scheme in the 2 FTAs above.The Ministry chose to adopt a consolidation approach applying a lower tariff rate (3% in 2019-2020 and 0% from 2021) due to insignificant imports from to must have accommodation facilities that meet the standards set by the competent state management agency for tourism. original commitment.

51. 4011.80T11

- Code 4011.80.11 is pneumatic rubber tires, unused, for drawbar tractors, machines belonging to group 84.29 or 84.30, forklifts, trailers, or industrial cargo handling machinery,leftwith wheel rim diameters not exceeding 61 cm. The subheading 4011.80 under the AHTN 2017 is structured according to wheel rim sizes. Code 4011.80.11 under the AHTN 2017 has been expanded to include those used for trailers, leading to the consolidation of lines from three AHTN 2012 codes. The tariff difference between Vietnam and the EAEU.Average loan repayment period is 10 years; World import value in 2017 reached approximately 3.8 million USD, with insignificant imports from Hong Kong in 2017. The tariff rate difference was at 12% and 16% in 2019.áThe Ministry of Finance chose the option to separate into two 10-digit lines: code 4011.80.11.10: - - - - For trailers, code 4011.80.11.90: - - - - Other types; this option is consistent with the handling scheme in the 2 FTAs above to retain the original commitment.â- Code 4 ||| is pneumatic tires, unused, for tractors, machines in groups 84.29 or 84.30, forklift trucks, hand-guided vehicles, or industrial handling equipment, with rim diameter not exceeding 61 cm. Subheading 4011.80 under the 2017 AHTN has been restructured based on rim diameter. Item 4011.80.11 under the 2017 AHTN has been expanded to include types for hand-guided vehicles, leading to consolidation from 03 codes of the 2012 AHTN. Differences in VJ and EAEU. The global import value in 2017 reached approximately 3.8 million USD, with KNNK from Hong Kong in 2017 being insignificant. The tariff rate difference was at 12% and 16% in 2019: is pneumatic rubber tires, unused, for drawbar tractors, machines belonging to group 84.29 or 84.30, forklifts, or trailers and machines. ❖ Chapter 51

52. 4011.80.21

- Code 5112.11.00011.80.21 is a product described as "-June 2024;Other industrial tire rims with a rim diameter over 61 cm. Subheading 4011.80 under the Harmonized System (HS) 2017 has been restructured based on rim size, whereby HS code 4011.80.21 under HS 2017 is consolidated from three HS 2012 codes. There is a tax difference in VC, VJ, and EAEU. Global import value in 2017 reached approximately 5.9 million USD. The tax rate difference was at 12% and 16% in 2019. - Itemí||| The Ministry of Finance chose to split into three 10-digit lines. CLASS MONOCOTYLEDONThe Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.||| - Code 4011.80.21.10: With tread pattern in the shape of letters or similar;international ||| code ||| 4011.80.21.20: Other, for machines in groups 84.29 or 84.30, ||| code 4011.80.21.90: Other; this option aligns with the approach handled in five Free Trade Agreements (FTAs) to retain the original commitment. ||| - Code 4011.90.10

53. 4011.90.10

||| is pneumatic tires, unused, for vehicles in Chapter 87, except those used for passenger cars (including station wagons and racing cars), buses, trucks, aircraft, motorcycles, bicycles, agricultural or forestry machinery, construction, mining, or industrial handling equipment. This code consolidates two HS 2012 codes. Although global imports are insignificant, there is a tax rate difference of 8% and 20% in 2019.n||| The Ministry of Finance chose to split into two 10-digit lines: ||| Code 4011.90.10.10: - - - Tires with tread pattern in the shape of letters or similar;3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: ||| Code 4011.90.10.90: - - - Other; this option aligns with the approach handled in five FTAs to retain the original commitment. ||| Code 4011.90.20The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.||| is pneumatic tires, unused, for machines in group 8429 or 8430. This code consolidates two HS 2012 codes. Although global imports are insignificant (under 1 million USD), there is a tax rate difference of 8% and 12% in 2019.01||| Code 4011.90.20.10: - - - Tires with tread pattern in the shape of letters or similar;ó ||| Code 4011.90.20.90: - - - Other; this option aligns with the approach handled in two FTAs to retain the original commitment.international h°||| Chapter 44.||| - Code 4412.31.00 June 2024;||| is plywood not made from bamboo, including layers of wood (excluding bamboo), each layer no more than 6 mm thick, with at least one outer layer made of tropical wood. It consolidates three HS 2012 codes: 4412.31.00 and 4412.32.00 (no tariff commitment), 4412.39.00 (tariff elimination over three years, from 3% to 0% during 2019-2022). Global imports average about 15 million USD, mainly from the United States and China, with a Most-Favored-Nation (MFN) tariff rate of 5%. In 2017, imports from Hong Kong were insignificant. Due to difficulty distinguishing tropical woods, the Ministry of Finance chose to consolidate lines with lower tariffs. This option aligns with the tariff schedules of FTAs already implemented.The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.ument permittItem 0301.93.10||| Chapter 51A ||| - Code 5112.11.00The Ministry chose to adopt a consolidation approach applying a lower tariff rate (3% in 2019-2020 and 0% from 2021) due to insignificant imports from ||| is goods described as "weight not exceeding 200 g/m²" (belonging to Worsted spun wool yarn or fine animal hair yarn, containing at least 85% wool or fine animal hair), consolidated from two HS 2012 codes: 5112.11.10 and 5112.11.90. Currently, these goods are mainly imported from South Korea and China. The tax rate difference was 8% and 12% in 2019. The proposed handling solution is to split the line.

54. 4011.90.20

||| is pneumatic tires, unused, for vehicles in Chapter 87, except those used for passenger cars (including station wagons and racing cars), buses, trucks, aircraft, motorcycles, bicycles, agricultural or forestry machinery, construction, mining, or industrial handling equipment. This code consolidates two HS 2012 codes. Although global imports are insignificant, there is a tax rate difference of 8% and 20% in 2019.n||| The Ministry of Finance chose to split the line as follows: Code 5112.11.00.90: - - - Other; this option aligns with the tariff schedule conversion of FTAs already implemented: ||| Chapter 58This option is consistent with the option to convert various Decrees on FTA tariff schedules already issued.||| - Code 5803.00.90 ||| Code 4011.90.20The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.||| is described as "Other" (belonging to Woven fabrics of unwoven narrow fabrics, excluding narrow fabrics of heading 58.06), consolidated from two HS 2012 codes: 5803.00.91 and 5803.00.99. Currently, these goods are mainly imported from Thailand and Taiwan. Global imports in 2017 reached approximately 3 million USD, with insignificant imports from Hong Kong in 2017. The tax rate difference was 8% and 10% in 2019.international ||| The Ministry of Finance chose to consolidate lines with lower tariffs. This option aligns with the tariff schedules of FTAs already implemented.à||| Chapter 72The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.||| - Code 7211.90.12concerning the classification and determination of state management authority in the field of crop production||| is flat-rolled products of iron or non-alloy steel, width less than 600 mm, uncoated, ungalvanized, or uncoated, not further worked beyond hot rolling, carbon content below 0.6% by weight, in coils and sheets, width over 400 mm. This code consolidates two HS 2012 codes: 7211.90.90 and 7211.90.30. Given that global imports in 2017 were not significant (approximately 1 million USD in 2017), imports from Hong Kong in 2017 were insignificant. The tax rate difference was 4% and 6% in 2019.

||| The Ministry of Finance chose to consolidate lines and apply the lower tariff rate.

55. 4412.31.00

||| - Code 7211.90.14 ||| is goods described as "Other, thickness not exceeding 0.17 mm" within subheading 7211.90, consolidated from two HS 2012 codes: 7211.90.10 (Coils and sheets, width not exceeding 400 mm) and 7211.90.30 (Other, thickness not exceeding 0.17 mm within subheading 7211.90). Global imports in 2017 were not significant (under 1 million USD in 2017). The tax rate difference was 4% and 6% in 2019.đượ ||| The Ministry of Finance chose to consolidate lines and apply the lower tariff rate. This option aligns with the tariff schedule conversion of FTAs already implemented. ||| - Code 7211.90.91 ||| consolidates HS 2012 codes 7211.90.10 (Coils and sheets, width not exceeding 400 mm) and 7211.90.30 (Other, thickness not exceeding 0.17 mm within subheading 7211.90). These goods are mainly imported from China. Global imports in 2017 were not significant (under 1 million USD in 2017), with insignificant imports from Hong Kong in 2017. tr||| The Ministry of Finance chose to consolidate lines and apply the lower tariff rate. This option aligns with the tariff schedule conversion of FTAs already implemented.á||| Chapter 84 - Itemí||| Code 8409.99.72Item 0301.93.10||| is "Engine block; crankcase", consolidated from two HS 2012 codes: 8409.99.72 (Engine block) and 8409.99.79 (other parts). There is a tax difference with AJ (B16, 20) and no commitment. Global imports in 2017 reached 2.8 million USD, with insignificant imports from Hong Kong.The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.ngest with the option to transferổ||| The Ministry of Finance chose to split lines according to the descriptions of HS 2012 codes.||| This option aligns with the tariff schedule conversion of FTAs already implemented. Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp.3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: ||| - Code 8428.20.90a||| is

Weight not exceeding 200 g/m

56. 5112.11.00

" (belonging to Worsted woolen fabrics or woolen fabrics from fine animal hair, with a wool or fine animal hair content of 85% or more), consolidated from two HS 2012 lines: 5112.11.10 and 5112.11.90. This product is currently mainly imported from South Korea and China. The tariff rate difference was at 8% and 12% in 2019. The proposed handling solution is to separate the lines. - The Ministry of Finance chose the option to separate the lines as follows: code 5112.11.00.90: - - - - Other types; this option is consistent with the conversion of the FTAs' Decrees on tariff schedules that have been issued.²❖ Chapter 58b) Goods transported through one or more other member countries or through a non-member country and meeting the following conditions:- Code 5803.00.90The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.has a description of "Other" (belonging to Woven fabrics of unwoven yarns, other than narrow fabrics of heading 58.06), consolidated from two HS 2012 lines: 5803.00.91 and 5803.00.99. This product is currently mainly imported from Thailand and Taiwan. The world import value in 2017 reached approximately 3 million USD, with insignificant imports from Hong Kong in 2017. The tariff rate difference was at 8% and 10% in 2019.The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.The chosen option is to consolidate the lines and apply the lower tariff rate. This option is consistent with the FTAs' Decrees on tariff schedules that have been issued.N ||| declaration of customs import procedures.❖ Chapter 72 - Code 7211.90.12 5112.11.00. 10: - - - is flat-rolled products of iron or non-alloy steel, with a width under 600 mm, uncoated, ungalvanized, or uncoated, not further worked beyond cold rolling, with a carbon content below 0.6% by weight, in coils and sheets, with a width over 400 mm. The code is consolidated from two HS 2012 lines: 7211.90.90 and 7211.90.30. Due to the insignificant world import value of the code in 2017 (approximately 1 million USD in 2017), imports of this product from Hong Kong in 2017 were insignificant. The tariff rate difference was at 4% and 6% in 2019. The Ministry of Finance chose the option to consolidate the lines and apply the lower tariff rate.

- Code 7211.90.14

57. 5803.00.90

is a product described as "Other", thickness not exceeding 0.17 mm, belonging to subheading 7211.90, consolidated from two HS 2012 codes: 7211.90.10 (Coils and sheets, width not exceeding 400 mm) and 7211.90.30 (Other, thickness not exceeding 0.17 mm, belonging to subheading 7211.90). The world import value in 2017 was insignificant (under 1 million USD in 2017). The tariff rate difference was at 4% and 6% in 2019. The chosen option is to consolidate the lines and apply the lower tariff rate. This option is consistent with the conversion of the FTAs' Decrees on tariff schedules that have been issued.ng - Code 7211.90.91 is consolidated from two HS 2012 codes: 7211.90.10 (Coils and sheets, width not exceeding 400 mm) and 7211.90.30 (Other, thickness not exceeding 0.17 mm, belonging to subheading 7211.90). This product is mainly imported from China. The world import value in 2017 was insignificant (under 1 million USD in 2017), with insignificant imports from Hong Kong in 2017. - ItemíThe chosen option is to consolidate the lines and apply the lower tariff rate. This option is consistent with the conversion of the FTAs' Decrees on tariff schedules that have been issued.The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.ngest with the option to transferổ❖ Chapter 84 - Code 8409.99.72 is "Engine block; crankcase", consolidated from two HS 2012 codes: 8409.99.72 (Engine block) and 8409.99.79 (other parts), with a tariff difference for AJ (B16, 20) and without commitments. The world import value in 2017 reached 2.8 million USD, with insignificant imports from Hong Kong.

The chosen option is to separate the lines according to the descriptions of the HS 2012 codes.

58. 7211.90.12

This option is consistent with the conversion of the FTAs' Decrees on tariff schedules that have been issued. - Code 8428.20.90 His "Other: Non-cordless grinding machine; Non-cordless vertical grinding machine; Other, cordless". These codes are consolidated from two HS 2012 codes: 8460.21.00 and 8460.90.10. The world import value of each code in 2017 was approximately 6 million USD, with insignificant imports from Hong Kong in 2017. The tariff rate difference was at 0% and 1% in 2019. The Ministry of Finance chose the option to consolidate the lines and apply the lower tariff rate.

59. 7211.90.14

- Code 8460.29.10 is "Other grinding machines, Other, Electrically operated" consolidated from two HS 2012 codes: 8460.29.10 and 8460.90.10. The world import value of the two codes in 2017 was 15.5 million USD and 3.9 million USD respectively, with insignificant imports from Hong Kong in 2017. The tariff rate difference was at 0% and 2% in 2019. The Ministry of Finance chose the option to consolidate the lines and apply the lower tariff rate until 2021 when the tariff rate difference will be reduced to 0% and the tariff rate difference is not significant. - Itemí- Code 8460.29.20

60. 7211.90.91

is "Other grinding machines, Other, Not electrically operated" consolidated from two HS 2012 codes: 8460.29.20 and 8460.90.20. The world import value of the code in 2017 was insignificant (under 1 million USD), with no recorded imports from Hong Kong in 2017. The tariff rate difference was at 0% and 1% in 2019. is "Other grinding machines, Other, Electrically operated" consolidated from two HS 2012 codes: 8460.29.10 and 8460.90.10. The world import value of the two codes in 2017 was 15.5 million USD and 3.9 million USD respectively, with insignificant imports from Hong Kong in 2017. The tariff rate difference was at 0% and 2% in 2019. The chosen option is to consolidate the lines and apply the lower tariff rate until 2021 when the tariff rate difference will be reduced to 0% and the tariff rate difference is not significant. - Item"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."- Code 8503.00.90The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.is "Parts solely or principally intended for use in machines belonging to heading 85.01 (Electric motors and generators (excluding generating sets)), or 85.02 (Generating sets and converters)", Other, consolidated from two HS 2012 codes: 8503.00.10 and 8503.00.90. The world import value of the codes in 2017 from the world was 59.2 million USD and án transferổi various Decrees on FTA tariff lists that have been issued.

❖ Chapter 84

61. 8409.99.72

||| is pneumatic tires, unused, for vehicles in Chapter 87, except those used for passenger cars (including station wagons and racing cars), buses, trucks, aircraft, motorcycles, bicycles, agricultural or forestry machinery, construction, mining, or industrial handling equipment. This code consolidates two HS 2012 codes. Although global imports are insignificant, there is a tax rate difference of 8% and 20% in 2019.ng 8409.99.72 is "Engine block; crankcase", combined from two 2012 AHTN codes 8409.99.72 (Engine block) and 8409.99.79 (other parts), with tariff differential for AJ (B16, 20) and non-committed. The world trade volume in 2017 reached 2.8 million USD, Hong Kong's import volume was not significant. đ||ng imports|| elected the option to separate the lines according to the descriptions of the 2012 AHTN codes.ngthis option is consistent - Itemíwith the option to convert the Decrees' tariff lists. "5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:ouse - Item code 8428.20.90The Ministry chose to adopt a consolidation approach applying a lower tariff rate (3% in 2019-2020 and 0% from 2021) due to insignificant imports from- Code 0303.99.00

62. 8428.20.90

is different: Machine tools without numerical control; Machine tools with numerical control and Other, with numerical control. These item codes are combined from two 2012 AHTN codes 8460.21.00 and 8460.90.10. The world trade volume of each item code in 2017 reached approximately 6 million USD, the import volume of these item codes from Hong Kong in 2017 was not significant. The tariff rate difference was at 0% and 1% in 2019. Ministry of Finance chose the option to combine the lines and apply a lower tariff rate.June 2024;y lifting and conveyor systems using compressed air, excluding those used in agriculture. At the eighth AHTN negotiation session, ASEAN countries discussed the item "Automatic material handling equipment for carrying, gripping, and storing printed circuit boards, printed wiring boards, or assembled printed circuit boards" located at four places. để transport, grip, and store printed circuit boards, printed wiring boards, or assembled printed circuit boards" present in four locations.à 8428.20, 8428.33, 8428.39 vto 8428.90 in the 2012 AHTN. Both ASEAN countries and consultants agreed that this item could not be found in the three subgroups above (8428.20, 8428.33, 8428â39). Therefore, it was concluded that this item should only be included in subgroup 8428.90. This code combines 8428.20.90 and 8428.20.20. The global import value in 2017 reached 2.9 million USD, with no recorded imports from Hong Kong..c functions. Thus, all parties agreed that this item should only be included in 8428.90. This code combines 8428.20.90 and 8428.20.20. The global import value in 2017 reached 2.9 million USD, with no recorded imports from Hong Kong in 2017.á2017 reached 2.9 million USD, with no recorded imports from Hong Kong in 2017. From 2021, the difference in tariff rates will decrease to 0%.Granite, gabbro, decorative stone... - Code 8460.12.00 is Flat grinding machines, numerically controlled, combined from two 2012 AHTN codes: 8460.11.00 and 8460.90. In 2017, the global import value of the former code (8460.11.00) was 13.5 million USD, while the import value from Hong Kong was insignificant, with a tariff rate difference of 0% and 2%. - Itemính chọn phương án nhập dòng và áp dụng thuế suất của mã hàng 8460.11.00. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;- Code 8460.19.00is Other flat grinding machines, combined from four 2012 AHTN codes: 8460.19.10, 8460.19.20, 8460.90.10, and 8460.90.20. KNNK năm 2017 của mã hàng 8460.19.00 (AHTN 2017) chủ yếu từ mã hàng 8460.19.10 (AHTN 2012) với giá trị 12,8 triệu USD. KNNK thế giới năm 2017 đạt 17,2 triệu USD, kim ngạch nhập khẩu từ Hồng Kông năm 2017 không đáng kể cùng với đó là thuế suất chênh lệch ở mức 0% và 2%. Bộ Tài chính chọn phương án nhập dòng và áp dụng thuế suất của mã hàng 8460.19.10.

63. 8460.12.00

- Code 8460.22.00, 8460.23.00, and 8460.24.00 correspond respectively to Other grinding machines: Non-cylindrical grinding machines, numerically controlled; Cylindrical grinding machines, numerically controlled; and Other, numerically controlled. These codes are combined from two 2012 AHTN codes: 8460.21.00 and 8460.90.10. The global import value of each code in 2017 was approximately 6 million USD, with insignificant import values from Hong Kong in 2017. The tariff rate difference was 0% and 1% in 2019. The Ministry of Finance chose to combine these codes and apply the lower tariff rate.10. signing and implementing Agreements- Code 8460.29.10ă is Other grinding machines, Other, Electrically operated, combined from two 2012 AHTN codes: 8460.29.10 and 8460.90.10. The import value of these two codes in 2017 was 15.5 million USD and 3.9 million USD, respectively, with insignificant import values from Hong Kong in 2017. The tariff rate difference was 0% and 2% in 2019. The Ministry of Finance chose to combine these codes and apply the lower tariff rate. By 2021, the tariff rate difference will decrease to 0%, with a small difference in tariff rates.is Other flat grinding machines, combined from four 2012 AHTN codes: 8460.19.10, 8460.19.20, 8460.90.10, and 8460.90.20. - Code 8460.29.20 - Itemíis Other grinding machines, Other, Not electrically operated, combined from two 2012 AHTN codes: 8460.29.20 and 8460.90.20. The global import value of this code in 2017 was insignificant (under 1 million USD), with no recorded import values from Hong Kong in 2017. The tariff rate difference was 0% and 1% in 2019. The plan is to combine these codes and apply the lower tariff rate. By 2021, the tariff rate difference will decrease to 0%, with a small difference in tariff rates.

64. 8460.19.00

- Code 8503.00.90 is Parts exclusively or principally suitable for electric motors and generators (except power generating sets) or for power generating sets and rotary converters, Other, combined from two 2012 AHTN codes: 8503.00.10 and 8503.00.90. The import values of these codes from the world in 2017 were 59.2 million USD and 21.6 million USD, respectively. The tariff rate difference was 3% and 4% in 2019. The Ministry of Finance chose to combine these codes according to principle 3.3 (applying the tariff rate of the code with higher import value) to maximize national benefits.to - Code 8528.42.00 is Monitors capable of direct connection and designed for automatic data processing machines in group 84.71; code 8528.62.00Imported goods subject to the AHKFTA rate must meet the following conditions:international nis Projectors capable of direct connection and designed for automatic data processing machines in group 84.71. This is a case of combining codes from different 2012 AHTN commitments in most FTAs. Previously, the General Department of Customs held the view (as stated in Circular No. 342/TXNK-PL dated August 31, 2017) that separating codes based on the primary use for data processing systems in group 84.71 was very difficult, and the proposed MFN tariff rate for codes 8528.42.00, 8528.52.00, and 8528.62.00 was 0%. - ItemíThe Ministry of Finance adopted the plan to combine these codes and select the lowest tariff rate. This plan aligns with the conversion of previously issued FTA tariff regulations.

65. 8460.22.00

66. 8460.23.00

67. 8460.24.00

- Group 8542: According to HS2017, group 8542 has expanded its scope to include Integrated circuits with multiple components as per the new Note 9(b)(iv) of Chapter 85. Therefore, this group has been combined with more than 20 other groups from various - Item code 8460.29.10âis Other grinding machines, Electrically operated, combined from two 2012 AHTN codes 8460.29.10 and 8460.90.10. The world trade volume of these item codes in 2017 was 15.5 million USD and 3.9 million USD respectively, the import volume of the item code from Hong Kong in 2017 was not significant. The tariff rate difference was at 0% and 2% in 2019.áMinistry of Finance chose the option to combine the lines and apply a lower tariff rate.Imported goods subject to the AHKFTA rate must meet the following conditions:up to 2021, the tariff rate difference will be reduced to 0% and the tariff rate difference is not large.- Item code 8460.29.20 is Other grinding machines, Not electrically operated, combined from two 2012 AHTN codes 8460.29.20 and 8460.90.20. The world trade volume of the item code in 2017 was not significant (under 1 million USD), there were no recorded import prices from Hong Kong for the item code in 2017. The tariff rate difference was at 0% and 1% in 2019. The option to combine the lines and apply a lower tariff rate.

68. 8460.29.10

up to 2021, the tariff rate difference will be reduced to 0% and the tariff rate difference is not large. - Item code 8503.00.90 is Parts exclusively or mainly used for machines belonging to groups 85.01 (Electric motors and generators (except power generating sets)) or 85.02 (Power generating sets and rotary converters), Other, combined from two 2012 AHTN codes 8503.00.10 and 8503.00.90. The world trade volume of these item codes in 2017 was 59.2 million USD and3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: over 20 groups to minimize barriers, encourage trade and investment, thereby helping to diversifyItem 0301.93.10in enforcement of civil judgments,o3. Personnel working in confidential services receiving salaries equivalent to those of military personnel currently employed at the State Cryptographic Agency; civilian students receiving subsistence allowance from the state budget according to regulations and policies applicable to military students.° To date, Vietnam's agricultural exports to Hong Kong have not been high, mainly seafood, some fruits and grains.Item 0301.93.10It is expected that the implementation within the framework of AHKFTA will further promote the export of agricultural, aquatic products and processed foods from Vietnam to the Hong Kong market in the coming time.Consolidate the items and apply the tariff rate corresponding to the item under HS 2012 with the largest trade volume (based on import value in the Free Trade Agreement and global import value);Regarding the import value from the Hong Kong market: customs statistics show that in 2017, the import value increased by 11% compared to the same period in 2016, from about 1.495 billion USD to 1.660 billion USD. In 2018, imports from Hong Kong reached 1.537 billion USD. Generally, the import value from Hong Kong accounts for a very low proportion in total imports from the world (about 1%).

69. 8460.29.20

Main imported goods from Hong Kong (with a value of 20 million USD or more): In the import structure in 2017, imports from the Hong Kong market focused on raw materials and auxiliary materials for textiles, garments, leather and footwear (about 400 million USD); Machinery, equipment, tools and spare parts; scrap iron and steel; telephones and accessories; computers, electronic products and accessories and other goods (refer to Table 2).FMain imports from the Hong Kong market CLASS MONOCOTYLEDONThe decrease in import value from the world through the years, so generally implementing the reduction in tariffs within the framework of AHKFTA will not significantly affect state budget revenue.. - Itemí||| .concerning the classification and determination of state management authority in the field of crop productionhelp increase import trade. Even if the growth rate of import trade from Hong Kong increases by the percentage mentioned above, the actual statistical increase each year is sufficient to offset the reduction in import tax revenue due to the aforementioned impact, then it is expected that import tax revenue will increase.Consolidate the items and apply the tariff rate corresponding to the item under HS 2012 with the largest trade volume (based on import value in the Free Trade Agreement and global import value);Utilization rates under the ASEAN-Hong Kong Agreement reached 35%, which is the average level of preferential utilization in Free Trade Agreements in 2017 and 2018. If import trade increases by 20% due to reduced tariffs, it is expected that state budget revenue will not be affected or may slightly increase. Accordingly, it is expected that import tax revenue in the second half of 2019 will reach 506.2 billion VND, in 2020 will reach 1.136 trillion VND, in 2021 will reach 1.042 trillion VND and gradually increase in subsequent years. By 2022, it is expected that import tax revenue will increase by 114 billion VND (corresponding to a 10% increase compared to 2020) to 1.250 trillion VND.° tới năm 2021 thuế suất dòng chênh lệch về 0% và thuế suất chênh lệch không lớn.

❖ Chapter 85

70. 8503.00.90

- Mã hàng 8503.00.90 là Các bộ phận chỉ dùng hoặc chă yếu dùng cho các loại máy thuộc nhóm 85.01 (Động cơ điện và máy phát điện (trừ tổ máy phát điện)) hoặc 85.02 (Tổ máy phát điện và máy biến đổi điện quay), Loại khác được gộp từ 2 m) the AHTN 2012 lto 8503.00.10 và 8503.00.90. KNNK năm 2017 từ thế giới của các mã hàng lần lượt là 59,2 triệu USD và 121.6 million USD. The difference in tax rates at 3% and 4% in 2019. The Ministry of Finance chose to combine lines according to principle 3.3 (taxing the line with higher turnover) to maximizeItem 0301.93.10national benefits.The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.i đa hóa lợi ích quốc gia.

71. 8528.42.00

72. 8528.52.00

73. 8528.62.00

- Code 8528.42.00 and 8528.52.00 is a screen capable of direct connection and designed for automatic data processing machines in group 84.71;concerning the classification and determination of state management authority in the field of crop production- Code 8528.62.00 is a projector capable of direct connection and designed for automatic data processing machines in group 84.71. This is a case of combining lines from different HS 2012 codes that have committed to different tariffs in most FTAs. Previously, the General Department of Customs held the view (as stated in Circular No. 342/TXNK-PL dated August 31, 2017) that separating lines based on the primary use for data processing systems in group 84.71 was very difficult, and codes 8528.42.00, 8528.52.00, 8528.62.00 were proposed by the Tax Policy Department to be subject to MFN 0% tariff. là máy chiếu có khả năng kết nối trực tiếp và được thiết kế để dùng cho máy xử lý dữ liệu tự động thuộc nhóm 84.71. Đây là trường hợp gộp dòng từ các mã AHTN 2012 khác cam kết thuế trong hầu hết các FTA. Ý kiến trước đây của Tổng cục Hải quan cho rằng (theo công văn số 342/TXNK-PL ngày 31/8/2017), việc tách dòng theo tiêu chí: loại chủ yếu sử dụng cho hệ thống xử lý dữ liệu thuộc nhóm 84.71 là rất khó khăn và các mã hàng 8528.42.00, 8528.52.00, 8528.62.00 đang được Vụ Chính sách Thuế đề xuất mức thuế MFN 0%. The Ministry of Finance applies the line-inclusion approach and selects the lowest applicable tariff rate. This approach aligns with the conversion plan for previously issued Decrees on FTA tariff schedules.N ||| declaration of customs import procedures.g án nhập dòng và lựa chọn thuế suất thấp nhất. Phương án này thống nhất với phương án chuyển đổi các Nghị định biểu thuế FTA đã ban hành.

74. 8542.31.00

75. 8542.32.00

76. 8542.33.00

77. 8542.39.00

- Group 8542: According to HS2017, group 8542 has been expanded to include Integrated Circuits with Multiple Components as per the new Note 9(b)(iv) of Chapter 85. Therefore, this group now includes more than 20 other groups from variousis Other flat grinding machines, combined from four 2012 AHTN codes: 8460.19.10, 8460.19.20, 8460.90.10, and 8460.90.20. khoảng trên 20 nhóm khác từ các Chapter 84, 85, 90, 93 and 95 have the following tax differences: Code 8542.31.00 is units for processing and control units, with or without memory, converters, logic circuits, amplifiers, time clocks, and timing circuits, or other circuits (consolidated from 118 AHTN 2012 codes); Code 8542.32.00 is memory items (consolidated from 86 AHTN 2012 codes); Code 8542.33.00 is amplifier circuits (consolidated from 35 AHTN 2012 codes); Code 8542.39.00 is integrated electronic circuits/other types (consolidated from 102 AHTN 2012 codes). These consolidated AHTN 2012 codes belong to the base tariff rate and the list of commitments to eliminate immediately or annually, sensitive lists, and exclusion lists. The Ministry of Finance selects the consolidated optiong to take the lowestrate. This option isThe Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.best compared to the conversion optioná||

78. 9608.30.90

- Code 9608.30.90 is fountain pens with tube nibs and other types of pens, consolidated by 02 HS 2012 codes: 9608.30.10 (ink drawing pens from India, tariff rate 20% in 2019, insignificant KNK) and 9608.30.90 (other types, non-committed tariff rate, KNK reached approximately 770 thousand USD in 2017). Since the main trade volume appears in the high-tariff code 9608.30.90, it is necessary to apply the committed tariff rate of code 9608.30.90.) the According to principle 3.3 (maximizing national benefits). This option is consistent with the conversion of Decrees.||❖ Chapter 96n - Codes 9620.00.10, 9620.00.20, 9620.00.30, 9620.00.40, đare single-legged (monopod), two-legged (bipod), three-legged (tripod) stands and similar items made of corresponding materials: plastic; carbon and graphite; iron and steel; aluminum; other materials. Consolidated from 10 AHTN 2012 codes, these are universal stands for cameras, cameras, phones,不分段直接翻译剩余部分： - ItemíThe Ministry of Finance selects the option to apply Principle 3.3 of transition, thereby consolidating lines and applying the tariff rate according to the larger trade volume line under HS 2012 (3920.30.10). The current tariff rate in FTAs is 0%. June 2024;因此，财政部选择不拆分至10位级别的方案以简化关税并适用最低税率。该方案与已发布的自由贸易协定税则转换方案一致。Item 0301.93.10national benefits.The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.报告评估了制定实施越南与香港自由贸易协定的进口优惠特别税则表的影响（附带政府第0号决定）The Ministry chose to adopt a consolidation approach applying a lower tariff rate (3% in 2019-2020 and 0% from 2021) due to insignificant imports from- Code 0303.99.00

I. 总体评价

79. 9620.00. 10

80. 9620.00.20

81. 9620.00. 30

82. 9620.00.40

83. 9620.00. 90

根据财政部的评估，草案符合以下要求： 9620.00.90 - 符合党的路线、方针政策和宪法、法律规定：3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: 草案内容符合党的路线、方针政策，包括党的经济发展政策。制定实施越南与香港自由贸易协定的进口优惠特别税则表草案旨在促进越南与香港之间的贸易、投资和生产活动的发展。 Vì 草案内容符合2013年宪法和2016年《进出口税法》、2014年《海关法》的规定。í- 确保法律体系的一致性：The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules. 制定实施越南与香港自由贸易协定的进口优惠特别税则表（2019-2022年阶段）已经审查，确保与相关法律、法规如《贸易法》、《投资法》、《税收管理法》及其实施细则等相协调一致。The Ministry chose to adopt a consolidation approach applying a lower tariff rate (3% in 2019-2020 and 0% from 2021) due to insignificant imports from- 确保与国际条约的一致性：草案内容符合越南是成员的东盟-香港自由贸易协定和其他相关国际条约。The Ministry chose to adopt a consolidation approach applying a lower tariff rate (3% in 2019-2020 and 0% from 2021) due to insignificant imports fromII. 影响评估

ANNEX II

1. 经济贸易总体影响：

根据东盟秘书处的研究，香港具有服务业占GDP95%的经济结构，基础设施发达现代，行政效率高，人力资源质量好，以及在银行、金融、保险、海运、航空等领域拥有顶级跨国公司的存在，东盟-香港自由贸易协定将有助于减少障碍，鼓励贸易和投资，从而有助于增加东盟国家（除老挝外）的GDP。因此，在东盟-香港自由贸易协定框架下与香港合作可能对越南经济发展产生积极影响，支持实现产业结构调整和现代化工业化的战略目标。 目前，越南向香港出口农产品数量不高，主要为水产品、一些水果和蔬菜。 07/2010/NĐ-CP dated 05 the 01 Pursuant to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, procurement or tendering for the supply of products and services using state budget from regular operating expenses;1预计在东盟-香港自由贸易协定框架下执行将进一步促进越南向香港出口农水产品和加工食品。

在进口方面，根据东盟-香港自由贸易协定削减关税有助于多样化进口来源。

东盟-香港自由贸易协定也有助于增强从香港吸引外资的机会，以及越南商品和服务进入国际市场的机会。

2. 对国家财政收入的影响The Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.关于从香港进口的商品：í总体而言，在从AHTN 2012转换到AHTN 2017后，越南对香港开放市场的产品约占72%的税目。具体统计如下：í表1：越南在东盟-香港自由贸易协定中的特别优惠关税承诺 承诺组别

税目总数councillORS潜在进口额（百万美元）In the case where the new item (according to AHTN 2017) is merged from old items (AHTN 2012) with different tariff commitments: Apply the following principles:占总潜在进口额百分比

三年内取消关税（NT1） 十年内取消关税（NT2）à敏感（SL）

高敏感（HSL）í无承诺（EL）ị关于从香港进口的金额：海关统计显示，2017年进口额较2016年同期增长11%，从约14.95亿美元增至16.6亿美元。2018年，从香港进口总额达到15.37亿美元。总体来看，从香港进口额占全球进口总额的比例非常低（约1%）。In the case where the new item (according to AHTN 2017) is merged from old items (AHTN 2012) with different tariff commitments: Apply the following principles:主要从香港进口的商品（价值超过2000万美元）：2017年的进口结构中，从香港市场的进口集中在纺织、服装、皮革制品原材料（约4亿美元）、机械设备及零部件；废钢铁；各种电话及其配件；计算机、电子产品及零部件和其他商品（详见表2）。

II. IMPACT ASSESSMENT

1. General economic and trade impacts:

According to the ASEAN Secretariat's study, given Hong Kong's distinctive economic structure with a high proportion of service industries (accounting for 95% of GDP), advanced infrastructure, modern administrative system, high-quality workforce, and presence of leading multinational corporations in banking, finance, insurance, maritime transport, aviation, etc., the AHKFTA will contribute to reducing barriers, encouraging trade and investment, thereby helping ASEAN countries (except Laos) increase their GDP. Thus, cooperation with Hong Kong under the AHKFTA framework can bring positive effects to Vietnam's economic development, supporting the implementation of its strategy for restructuring the economy and modernizing industry. giảm thiểu các rào cản, khuyến khích thương mại và đầu tư, do đó, sẽ giúp đa sThe Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules. It is expected that implementing the AHKFTA will further promote the export of agricultural and aquatic products and processed foods from Vietnam to the Hong Kong market in the coming time.

Đến nay, xuất khẩu nông sản của Việt Nam sang Hồng Kông chưa cao, chủ yếu là hàng thủy sản, một số loại rau quả và gạc) Amend and supplement Clause 17 as follows: Dự kiến, việc thực thi trong khuông khổ AHKFTA sẽ thúc đẩy hơn nữa xuất khẩu nông, thủy sản và thực phẩm chế biến từ Việt Nam sang thị trường Hồng Kngng trong thời gian tới. VIn terms of imports, the reduction of tariffs under the AHKFTA contributes to diversifying imported goods.

The AHKFTA also helps enhance opportunities for attracting foreign direct investment from Hong Kong into Vietnam as well as access to international markets for Vietnam's goods and services.Therefore, the Ministry of Finance chose to adopt the commitment under item 1508.90.90 (HS 2012). This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.2. Impact on state budget revenue

In terms of import items from Hong Kong:

a) VOverall, after transitioning from the HS 2012 to HS 2017, Vietnam offers Hong Kong market access for approximately 72% of tariff lines. Statistics on Vietnam's special preferential tariff commitments in the AHKFTA according to the HS 2017 are as follows:

VTable 1: Special Preferential Import Tariff Commitments of Vietnam in the AHKFTA

Category of Commitment Total Number of Lines Committed

Total Number of Lines	Number HK Imports (million USD)	%/ % of Total Eliminated after 3 years (NT1)	Eliminated after 10 years (NT2) Peach Sensitive (S) year 2017 Highly Sensitive (HS) Not Committed (NC)	In terms of import value from the Hong Kong market: customs statistics show that in 2017, the import value increased by 11% compared to the same period in 2016, from about 1.495 billion USD to 1.660 billion USD. In 2018, imports from Hong Kong reached 1.537 billion USD. Generally, HK imports account for a very low percentage of total imports from the world (about 1%). Eliminated after 10 years (NT2) 2017	Eliminated after 10 years (NT2) Peach Sensitive (S) year 2018 Highly Sensitive (HS) Not Committed (NC)	In terms of import value from the Hong Kong market: customs statistics show that in 2017, the import value increased by 11% compared to the same period in 2016, from about 1.495 billion USD to 1.660 billion USD. In 2018, imports from Hong Kong reached 1.537 billion USD. Generally, HK imports account for a very low percentage of total imports from the world (about 1%). Eliminated after 10 years (NT2) 2018
Major import categories from Hong Kong (with values of 20 million USD or more): In the import structure in 2017, imports from the Hong Kong market focused on raw materials for textiles, garments, leather shoes (approximately 400 million USD); machinery, equipment, tools, and parts; scrap steel; telephones and components; computers, electronic products, and components, and other goods (refer to Table 2).	5160	47,5%	570,7	34,4%	516,2	33,6%
Major imports from the Hong Kong market	2658	24,5%	88	5,3%	96,1	6,3%
Losses	457	4,2%	37	2,3%	29,4	2%
Due to the overall decrease in imports from the world over the years, the implementation of tariff reductions within the AHKFTA framework is not expected to significantly impact state budget revenue.	536	4,94%	9	0,5%	8,8	0,6%
Promoting import growth. If the growth rate of HK imports increases by 20% due to reduced tariffs, and the actual utilization rate of preferential forms reaches 35%, which is the average utilization rate in FTAs in 2017 and 2018, then it is estimated that the increase in import revenue will offset the reduction in import tax revenue mentioned above. Accordingly, it is projected that import tax revenue in the second half of 2019 will reach 506.2 billion VND, in 2020 will reach 1.136 trillion VND, in 2021 will reach 1.042 trillion VND, and will gradually increase in subsequent years. By 2022, it is forecasted that import tax revenue will increase by 114 billion VND (a 10% increase compared to 2020) to 1.250 trillion VND.	2045	16,71%	955,2	57,5%	886,2	57,7%
Total	10856	100%	1660	100%	1537	100%

Về kim ngạch nhập khẩu từ thị trường Hồng Kông: thống kê hải quan cho thấy: trong năm 2017 giá trị nhập khẩu tăng 11% so với cùng kỳ năm 2016, từ khoảng 1,495 tỷ USD lên 1,660 tỷ USD. Năm 2018, nhập khẩu từ Hồng Kông đạt 1,537 triệu USD. Nhìn chung, KNNK từ Hồng Kông chiếm tỷ trọng rất thấp trong tổng nhập khẩu từ thế giới (khoảng 1%).

Diện mặt hàng nhập khẩu chính từ Hồng Kông (có giá trị từ 20 triệu USD trở lên): Trong cơ cấu nhập khẩu năm 2017, nhập khẩu từ thị trường Hồng Kông tập trung vào các nhóm hàng Nguyên phụ liệu dệt, may, da giày (khoảng 400 triệu USD); Máy móc, thiết bị, dụng cụ và phụ tùng; phế liệu sắt thép; điện thoại các loại và linh kiện; máy vi tính, sản phẩm điện tử và linh kiện và hàng hóa khác (số liệu tham khảo tại Bảng 2).

Table 2: Major imported goods from the Hong Kong marketb) Goods transported through one or more other member countries or through a non-member country and meeting the following conditions:u chính từ thị trường Hnyl isocyanate) (MDI raw, polymeric MDI),ng Kông

Group of goods	Import value in 2016 ((million USD)	Import value inamend2017 ((million USD)	Import value inamend2018 ((million USD)
Machinery, equipment, tools, and parts	306,2	275,5	180,6
Various types of fabric	227,3	242,3	23,14
Textile, garment, leather, and footwear raw materials and components	207,9	215,1	369,7
Scrap iron and steel	118,2	201,3	192,3
Various types of telephones and parts	165,8	193,2	89,2
Other goods	137,6	173,3	114,2
Computers, electronic products, and parts	93,4	155,8	294,2
Paper products	47,5	46,6	42,5
Precious stones, precious metals, and products	51,8	43,7	64
Tổng	1.355,7	1.632,8	1.369,8

b) VRevenue loss to the state budget:

During the period from 2019 to 2022, the average tariff rate under the AHKFTA Agreement decreased from 6.97% in 2019 to 4.98% in 2022. The largest average tariff rate change occurred in 2021 with a reduction from 6.52% in 2020 to 4.98% in 2021-2022.

Table 6: Reduction in import tariff rates

	MFN 2018	2019	2020	2021	2022
Average tariff rate	12,06	6,97	6,52	4,98	4,98

Due to the insignificant import value from Hong Kong, accounting for only about 1% of total imports from the world over the years, the implementation of tariff reductions within the AHKFTA framework will not significantly impact the state budget revenue., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPng nhập khb) Goods transported through one or more other member countries or through a non-member country and meeting the following conditions:u từ th3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically: giới qua các năm nên nhìn chung việc thực hiện cChapter 3t giảm thuế trong khuôn khổ AHKFTA sẽ không tác động nhiều đến thu ngân sách nhà nước.

Assuming that the KNHK (Knockout Net Export) and the usage rate of Forms increase by 20% compared to the previous year's KNHK. Accordingly, the special preferential import tariff reduction of Vietnam under the AHKFTA Agreement will lead to a decrease in revenue from import activities but will offset this with increased KNHK growth. If the KNHK growth rate from Hong Kong and the usage rate of Forms increase sufficiently each year to offset the reduction in revenue from import activities as mentioned above, it is expected that there will be an increase in revenue from import activities. C/O Assuming the utilization rate of preferential forms under the ASEAN-Hong Kong Agreement reaches 35%, which is the average utilization rate of preferential forms in Free Trade Agreements in 2017 and 2018. With a 20% increase in KNHK due to reduced tariffs, it is expected that the state budget revenue will not be affected or may slightly increase. Accordingly, the estimated import tax revenue for the second half of 2019 will reach 5,062 billion VND, reaching 11,360 billion VND in 2020, 10,420 billion VND in 2021, and gradually increasing in subsequent years. By 2022, the projected import tax revenue will increase by 1,140 billion VND (equivalent to a 10% increase compared to 2020) to 12,500 billion VND. giúp tăng trưởng KNNK. Nấu mức tăng trưởng KNNK từ Hnyl isocyanate) (MDI raw, polymeric MDI),ng Kông và tỷ lệ sử dụng Form C/O thống kê thực tế theo từng năm tăng đủ để bù đắp mức giảm sThe Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules. thu từ hoạt động nhập khb) Goods transported through one or more other member countries or through a non-member country and meeting the following conditions:u theo đThe Ministry chose to separate into two items compared to the corresponding commitments with the same descriptions under HS 2012. This option aligns with the transition plan outlined in the previously issued Decrees on FTA Tariff Schedules.i tác nêu trên thì dự ki3. Directly transported from the exporting country specified in Clause 2 of this Article in accordance with the provisions of the AHKFTA and the regulations of the Ministry of Industry and Trade, specifically:n sẽ dẫn đến tăng thu từ hoạt động nhập khẩu.

Assuming the utilization rate of preferential forms under the ASEAN-Hong Kong Agreement reaches 35%, which is the average utilization rate in FTAs in 2017 and 2018, if HK imports increase by 20% due to reduced tariffs, it is estimated that state budget revenue will not be affected or may slightly increase. Accordingly, it is projected that import tax revenue in the second half of 2019 will reach 506.2 billion VND, in 2020 will reach 1.136 trillion VND, in 2021 will reach 1.042 trillion VND, and will gradually increase in subsequent years. By 2022, it is forecasted that import tax revenue will increase by 114 billion VND (a 10% increase compared to 2020) to 1.250 trillion VND. C/O từ Hiệp định ASEAN - Hồng Kông đạt tỷ lệ 35%, là mức tận dụng ưu đãi trung bình tại các Hiệp định thương mại tự do năm 2017 và 2018. KNNK tăng 20% do giảm thuế thì dự kiến thu ngân sách nhà nước không bị tác động hoặc có thể tăng nhẹ. Theo đó, dự kiến thu thuế nhập khẩu 6 tháng cuối năm 2019 sẽ đạt 506,2 tỷ đồng, năm 2020 đạt 1.136 tỷ đồng, năm 2021 đạt 1.042 tỷ đồng và tăng dần trong các năm tiếp theo. Tới năm 2022, dự thu thuế nhập khẩu tăng 114 tỷ đồng (tương ứng mức tăng 10% so với năm 2020) lên mức 1.250 tỷ đồng.