Consolidated Document No. 18/VBHN-BCT on Circular Regulating Rules of Origin for Goods in the Agreement on Trade in Goods under the Comprehensive Economic Partnership Framework Agreement between the Government of the Member States of the Association of Southeast Asian Nations and the Government of the Republic of Korea

CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập - Tự do - Hạnh phúc _____________________

 

THÔNG TƯ

Quy định Quy tắc xuất xứ hàng hóa trong Hiệp định Thương mại hàng hóa thuộc Hiệp định khung về Hợp tác Kinh tế Toàn diện giữa Chính phủ các Nước thành viên Hiệp hội các quốc gia Đông Nam Á và Chính phủ Đại Hàn Dân Quốc

 

Thông tư số 49/2025/TT-BCT ngày 09 tháng 9 năm 2025 của Bộ trưởng Bộ Công Thương quy định Quy tắc xuất xứ hàng hóa trong Hiệp định Thương mại hàng hóa thuộc Hiệp định khung về Hợp tác Kinh tế Toàn diện giữa Chính phủ các Nước thành viên Hiệp hội các quốc gia Đông Nam Á và Chính phủ Đại Hàn Dân Quốc, có hiệu lực kể từ ngày 01 tháng 5 năm 2026, được sửa đổi, bổ sung bởi:

Thông tư số 12/2026/TT-BCT ngày 09 tháng 3 năm 2026 của Bộ trưởng Bộ Công Thương bãi bỏ một số văn bản quy phạm pháp luật thuộc thẩm quyền của Bộ trưởng Bộ Công Thương, có hiệu lực kể từ ngày 01 tháng 5 năm 2026.

Căn cứ Nghị định số 40/2025/NĐ-CP ngày 26 tháng 02 năm 2025 của Chính phủ quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Công Thương, được sửa đổi bởi Nghị định số 109/2025/NĐ-CP ngày 20 tháng 5 năm 2025 quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của thanh tra Chính phủ;

Căn cứ Nghị định số 31/2018/NĐ-CP ngày 08 tháng 3 năm 2018 của Chính phủ quy định chi tiết Luật Quản lý ngoại thương về xuất xứ hàng hóa;

Căn cứ Nghị định số 146/2025/NĐ-CP ngày 12 tháng 6 năm 2025 của Chính phủ quy định về phân quyền, phân cấp trong lĩnh vực công nghiệp và thương mại;

Thực hiện Hiệp định Thương mại hàng hóa thuộc Hiệp định khung về Hợp tác Kinh tế Toàn diện giữa Chính phủ các Nước thành viên Hiệp hội các quốc gia Đông Nam Á và Chính phủ Đại Hàn Dân Quốc ký tại Ku-a-la Lăm-pơ, Ma-lai-xi-a ngày 24 tháng 08 năm 2006; Nghị định thư thứ ba sửa đổi Hiệp định Thương mại hàng hóa thuộc Hiệp định khung về Hợp tác Kinh tế Toàn diện giữa Chính phủ các Nước thành viên Hiệp hội các quốc gia Đông Nam Á và Chính phủ Đại Hàn Dân Quốc ký luân phiên ngày 22 tháng 11 năm 2015 tại Kuala Lumpur, Ma-lai-xi-a trong khuôn khổ Hội nghị Cấp cao ASEAN lần thứ 27, được Chính phủ phê duyệt tại Nghị quyết số 150/NQ-CP ngày 22 tháng 9 năm 2023;

Theo đề nghị của Cục trưởng Cục Xuất nhập khẩu;

Bộ trưởng Bộ Công Thương ban hành Thông tư quy định Quy tắc xuất xứ hàng hóa trong Hiệp định Thương mại hàng hóa thuộc Hiệp định khung về Hợp tác Kinh tế Toàn diện giữa Chính phủ các Nước thành viên Hiệp hội các quốc gia Đông Nam Á và Chính phủ Đại Hàn Dân Quốc[1].

Chương I. QUY ĐỊNH CHUNG

Điều 1. Phạm vi điều chỉnh

Thông tư này quy định Quy tắc xuất xứ hàng hóa trong Hiệp định Thương mại hàng hóa thuộc Hiệp định khung về Hợp tác Kinh tế Toàn diện giữa Chính phủ các Nước thành viên Hiệp hội các quốc gia Đông Nam Á (ASEAN) và Chính phủ Đại Hàn Dân Quốc (Hàn Quốc) (sau đây gọi là Hiệp định).

Điều 2. Đối tượng áp dụng

Thông tư này áp dụng đối với:

1. Cơ quan, tổ chức cấp Giấy chứng nhận xuất xứ hàng hóa (C/O).

2. Thương nhân.

3. Cơ quan, tổ chức, cá nhân liên quan đến xuất xứ hàng hóa xuất khẩu và nhập khẩu.

Điều 3. Giải thích từ ngữ

Trong Thông tư này, các thuật ngữ dưới đây được hiểu như sau:

1. CIF là trị giá hàng hóa nhập khẩu đã bao gồm cước vận tải và phí bảo hiểm tính đến cảng hoặc cửa khẩu của nước nhập khẩu.

2. FOB là trị giá hàng hóa đã giao qua mạn tàu, bao gồm phí vận tải từ nhà sản xuất đến cảng hoặc địa điểm cuối cùng trước khi tàu chở hàng rời bến.

3. Hàng hóa là nguyên liệu hoặc sản phẩm có xuất xứ thuần túy hoặc được sản xuất chỉ để dùng làm nguyên liệu cho quá trình sản xuất khác sau này.

4. Hệ thống Hài hòa là Hệ thống Hài hòa về Mô tả và Mã hóa hàng hóa được định nghĩa tại Công ước quốc tế về Hệ thống Hài hòa về Mô tả và Mã hóa hàng hóa, kể cả toàn bộ các ghi chú pháp lý đang có hiệu lực và được sửa đổi sau này.

5. Nguyên liệu giống nhau và có thể dùng thay thế lẫn nhau là các nguyên liệu cùng loại và cùng phẩm chất thương mại, có đặc tính vật lý, kỹ thuật giống nhau và không thể chỉ ra sự khác biệt xuất xứ bằng cách kiểm tra trực quan đơn thuần một khi các nguyên liệu này được tích hợp vào sản phẩm hoàn chỉnh.

6. Nguyên liệu là các bộ phận, nguyên liệu thô, phụ tùng, linh kiện, cụm lắp ráp được sử dụng trong quá trình sản xuất.

7. Hàng hóa không có xuất xứ là sản phẩm hoặc nguyên liệu không đáp ứng quy tắc xuất xứ hàng hóa theo quy định tại Thông tư này.

8. Hàng hóa có xuất xứ là sản phẩm hoặc nguyên liệu đáp ứng quy tắc xuất xứ hàng hóa theo quy định tại Thông tư này.

9. Nguyên liệu đóng gói và bao bì đóng gói để vận chuyển là vật liệu chèn và bao bì được sử dụng để bảo vệ hàng hóa trong quá trình vận chuyển khác với nguyên liệu đóng gói và bao bì đóng gói hàng hóa dùng để bán lẻ.

10. Ưu đãi thuế quan là sự cắt giảm thuế quan cho hàng hóa có xuất xứ được thể hiện qua mức thuế suất áp dụng trong khuôn khổ Hiệp định.

11. Quy tắc cụ thể mặt hàng là quy tắc đòi hỏi nguyên liệu trải qua quá trình chuyển đổi mã số hàng hóa hoặc công đoạn sản xuất, gia công cụ thể, hoặc đáp ứng hàm lượng giá trị khu vực hay kết hợp tất cả các tiêu chí này.

12. Sản xuất là phương thức để tạo ra sản phẩm, kể cả nuôi trồng, khai thác, thu hoạch, chăn nuôi, gây giống, chiết xuất, gặt hái, thu lượm, săn bắt, đánh bắt, đặt bẫy, săn bắn, chế tạo, sản xuất, gia công hoặc lắp ráp hàng hóa.

13. Nước thành viên là một Nước thành viên ASEAN hoặc Hàn Quốc.

14. Nước thứ ba là nước không phải Nước thành viên hoặc là Nước thành viên nhưng không phải là Nước thành viên nhập khẩu hay Nước thành viên xuất khẩu, vì vậy cụm từ “các nước thứ ba” cũng được hiểu như vậy.

15. Quyền khai thác nêu tại khoản 6 Điều 6 Thông tư này là các quyền tiếp cận nguồn thủy sản của một quốc gia ven biển, phát sinh từ các hiệp định hoặc các thỏa thuận khác giữa một Nước thành viên và quốc gia ven biển đó được ký kết ở cấp chính phủ hoặc tổ chức tư nhân được ủy quyền hợp pháp.

16. Luật quốc tế nêu tại khoản 6 Điều 6 Thông tư này là luật quốc tế đã được chấp nhận rộng rãi như Công ước Liên hợp quốc về Luật Biển.

17. Phản ứng hóa học Is a process (including biochemical processes) that creates a new molecule with a new structure by breaking intramolecular bonds and forming new intramolecular bonds, or altering the spatial arrangement of atoms in a molecule.

18. Back-seamed AK Certificate Is an AK Certificate issued by an intermediate exporting member country based on the AK Certificate already issued by the first exporting member country.

19. Customs Authority Is the authority responsible for enforcing customs regulations and laws according to the law of a member state related to import, export, and transshipment of goods due to these activities being linked with customs duties, fees, and other types of taxes or prohibitions, restrictions, and controls on the movement of goods that need to be checked along the border by each member state's customs authority.

20. Exporter Is an individual or legal entity with its place of business in the territory of a member state from which the goods are exported by such person.

21. Importer Is an individual or legal entity with its place of business in the territory of a member state into which the goods are imported by such person.

22. Manufacturer Is an individual or legal entity that carries out production as provided for in Clause 12 of this Article within the territory of a member state.

23. Issuing Authority, Organization Is an authority or organization authorized by the exporting member country to issue certificates of origin and notify all other member states of its name, address, signature sample, stamp design, and update such information when changes occur.

24. Agricultural Products and Horticultural Products Are agricultural products and horticultural products grown in the territory of an exporting member state that are considered to have origin in that member state even if they were sown from seeds, tubers, roots, cuttings, grafts, or other parts of imported plants.

25. Aquaculture Products Are aquatic products in the territory of an exporting member state that are considered to have origin in that member state when raised from certain types of larvae, such as eggs, two-year-old salmon, young salmon, mirror carp, or common oyster eggs fed with initial feed like ciliated protozoa or detritus.

Article 4. Certificate of Origin and Origin Verification for Goods in Vietnam

1. The following Appendices are annexed to this Circular:

a) Appendix I: Specific Rules for Product Categories.

b) Appendix II: Special Provisions Applicable under Paragraph 9 of this Circular Article 9 of this Circular.

c) Appendix III: Sample AK Certificate Form.

d) Appendix IV: Supplemental Declaration Form for AK Certificate.

2. The issuing authority or organization for the AK Certificate in Vietnam is the General Department of Customs (Ministry of Industry and Trade) and [2] People's Committees of provinces, cities [3]. The issuance of the signature sample and stamp design by the issuing authority or organization for the AK Certificate, as well as updates to these samples, are carried out in accordance with guidelines provided by the General Department of Customs (Ministry of Industry and Trade). The list of issuing authorities or organizations for the AK Certificate in Vietnam is updated through the Electronic Management and Issuance System of the Ministry of Industry and Trade at the website www.ecosys.gov.vn.

3. The process of origin verification and certification shall be carried out in accordance with the provisions of Decree No. 31/2018/NĐ-CP dated March 8, 2018, of the Government on detailed implementation of the Law on Foreign Trade Management regarding goods origin, relevant laws on goods origin, and the provisions of this Circular.

Chapter II. DETERMINATION OF ORIGIN OF GOODS

 

Article 5. Goods of Origin

1. Imported goods into the territory of a Member State shall be deemed to have origin and qualify for preferential customs duties if such goods meet any of the following provisions on origin:

a) They are purely of origin or produced entirely within the territory of an exporting Member State in accordance with Clause 1, Point a of Article 6 of this Circular.

b) They have non-pure origin or are not wholly produced within the territory of an exporting Member State subject to such goods meeting the provisions set forth in Article 7 or Article 8 or Article 9 or Clause 1, Point a of Article 10 of this Circular.

2. Except as provided in Clause 1, Point a of Article 10 of this Circular,the criteria for goods to meet the origin rule as stipulated in this Circular must be continuously fulfilled within the territory of the exporting Member State.

Article 6. Goods of Pure Origin

In accordance with Point a, Clause 1 of Article 5 of this Circular,goods are deemed to have pure origin or be produced entirely within the territory of an exporting Member State in the following cases:

1. Crops and products from crops harvested, gathered, or collected after being planted in that Member State.

2. Live animals born and reared in that Member State.

3. Products processed from live animals mentioned in Clause 2 of this Article.

4. Products obtained through hunting, trapping, fishing, aquaculture, gathering, or hunting in that Member State.

5. Minerals and other natural substances not listed in Clauses 1 to 4 of this Article extracted or mined from the land, water, seabed, or undersea areas of that Member State.

6. Seafood caught by vessels registered and permitted to fly the flag of that Member State and other products from the sea obtained by that Member State or individuals of that Member State from waters, seabeds, or undersea areas outside the territorial waters of that Member State, provided that that Member State has the right to exploit natural resources from those waters, seabed, and undersea areas in accordance with international law.

7. Seafood caught and other sea products obtained from the high seas by vessels registered and permitted to fly the flag of that Member State.

8. Products processed or produced on a processing vessel registered and permitted to fly the flag of that Member State from products mentioned in Clause 7 of this Article.

9. Products from space obtained by that Member State or individuals of that Member State.

10. Items collected from that Member State but no longer possessing their original functions, not repairable or recoverable, and suitable only as waste material or raw materials for partial recovery or recycling.

11. Waste and scrap obtained from the production process in that Member State or used products collected in that Member State suitable only as raw materials.

12. Goods obtained or produced within the territory of the exporting Member State solely from products mentioned in Clauses 1 to 11 of this Article.

Article 7. Goods of Non-Pure Origin

1. In accordance with Point b, Clause 1 of Article 5 of this Circular,the case where goods do not fall under Article 8 This Circular is deemed to have origin if it meets the Regional Value Content (hereinafter referred to as RVC) of at least 40% based on FOB value, or has undergone a process transformation at the 4-digit Harmonized System code level (hereinafter referred to as HTS). 2. The formula for calculating RVC is based on one of the following two methods:

a) Direct Formula:

RVC =

VOM	x 100%	FOB
	Where "VOM" is the value of input materials with origin, including the value of input materials with origin, direct labor costs, directly allocated costs, transportation costs, and profit.

or

b) Indirect Formula:

RVC =

FOB - VNM	x 100%	FOB
	Where "VNM" is the value of input materials without origin or whose origin cannot be determined, which may include:

b1) CIF price at the time of import of raw materials, components, or goods; or

b2) The first purchase price of raw materials, components, or goods with undetermined origin in the territory of a Member State where the processing and manufacturing processes take place.

3. Exporters or manufacturers from a Member State exporting to another Member State may flexibly apply either the direct formula for calculating RVC or the indirect formula as provided in paragraph 2 hereof. The selected calculation method must be consistently applied throughout one fiscal year of the exporter or manufacturer. In case a Member State importing conducts an inspection and verification of origin, any such inspection and verification concerning the RVC criteria shall be based on the calculation method used by the exporting exporter or manufacturer from the exporting Member State.

Article 8 Specific Rules for Product Origin

Goods specified in

Point b of Paragraph 1 of Circular No. 5 hereof are deemed to have origin at the territory where the processing and manufacturing processes of such goods take place if they meet the specific rules for product origin set forth in Appendix I attached hereto. Article 9 Special Provisions for Certain Specific Goods

1. Goods produced, processed or manufactured outside the territory of South Korea and ASEAN Member States (such as industrial parks) using input materials exported from a Member State are deemed to have origin even if they are re-imported into the exporting Member State.

2. The list of specific goods for Vietnam, rules of origin, certification procedures, and inspection procedures for specific goods specified in paragraph 1 hereof are provided in Appendix II attached hereto.

Article 10 Aggregation

Goods with origin at the territory of one Member State used as input materials to produce goods eligible for preferential tariff treatment at the territory of another Member State are deemed to have origin from the territory where the final production or manufacturing takes place.

Article 11 Simple Processing and Manufacturing Steps

Simple

1. describes activities that do not require special skills, machinery, equipment, or specialized production installations for their implementation. Simple Blending

2. as described in point m of Paragraph 4 hereof, refers to activities that do not require the use of special skills, machinery, equipment, or specialized production installations for their implementation. Simple blending does not include chemical reactions. Slaughter

3. as described in point p of Paragraph 4 hereof, is the act of slaughtering animals and subsequent processes such as cutting, chilling, freezing, salting, drying, or smoking to preserve goods during storage or transportation. 4. The following processing and manufacturing steps, when performed separately or in combination at a Member State, are considered simple and do not result in the goods being deemed to have origin at the territory of that Member State:

a) Preservation processes

aimed at ensuring that goods maintain good condition during transportation and storage. b) Changing packaging, disassembling and reassembling packages.

c) Cleaning, washing, simple removal of dust, oxidation, oil, paint or other surface coatings.

d) Painting and simple polishing processes.

e) Hulling, shelling, or simple de-hulling.

f) Grinding to remove bran, whitening partial or complete, polishing and coating of grains or rice.

g) Coloring sugar or shaping sugar granules.

h) Peeling, extracting kernels, or simple de-hulling.

i) Sharpening, grinding, simple cutting.

j) Selecting, sifting, sorting, grading, classifying, reassembling.

l) Simple packaging into bottles, cans, jars, bags, boxes, attaching labels or information cards and other simple packaging processes.

m) Labeling or printing of labels, trademarks, logos, and similar markings on products or their packaging.

n) Simple assembly of product components to form a complete product or disassembling the product into its parts.

o) Simple inspection or testing.

p) Slaughter of animals.

5. Goods in Chapters 50 to 63 are not deemed to have origin at the territory of a Member State even if they meet both RVC and product code transformation criteria, provided that the following steps are performed separately or in combination at such Member State:

a) Simple combining processes, labeling, simple pressing or straightening, washing or dry cleaning, packaging or any combination thereof.

b) Cutting longitudinally or transversely and sewing or knitting with easily identifiable purposes for commercial use.

c) Trimming (pruning) or attaching accessories such as strings, belts, beads, hooks, buckles, or straps by stitching, crocheting, sewing, or gluing.

d) Bleaching, waterproofing, steaming, shrinking, alkali treatment (to make fabric shiny) or similar processes with the sole purpose of undergoing finishing processes.

e) Embroidery where the embroidery occupies less than 5% of the total area of the embroidered product or weighs less than 5% of the total weight of the embroidered product.

f) Simple cutting (trimming) and attaching accessories such as strings, belts, beads, hooks, buckles, or straps by stitching, crocheting, sewing, or gluing.

g) Maintaining original origin when exported from another Member State where simple processing and manufacturing steps specified in Paragraph 4 and Paragraph 5 hereof are performed.

Article 12. Direct Transportation

1. Goods shall be entitled to preferential customs duties if they comply with the provisions of this Circular and are transported directly from the territory of the exporting Member State to the territory of the importing Member State.

2. Goods transported through the territory of one or more third-party transit countries shall still be considered as direct transportation, provided that:

a) Transit is necessary for geographical reasons or due to transport requirements.

b) The goods do not participate in any commercial transaction or consumption at such locations.

c) The goods do not undergo any processing or manufacturing other than unloading and reloading or processes necessary to maintain the condition of the goods.

Article 13. Proportion of Non-Originating Materials Not Meeting the Criterion for Changing the Harmonized System Tariff Code (De minimis)

1. Goods that do not meet the criterion for changing the Harmonized System Tariff Code as specified in Article 7 and Article 8 of this Circular shall still be considered to have origin if they comply with other provisions of this Circular and fall under one of the following cases:

a) For goods not falling within Chapters 50 to 63 of the Harmonized System, the value of all non-originating materials used in production that do not meet the criterion for changing the Harmonized System Tariff Code shall not exceed 10% of the FOB value of such goods;

b) For goods falling within Chapters 50 to 63 of the Harmonized System, the weight of all non-originating materials used in production that do not meet the criterion for changing the Harmonized System Tariff Code shall not exceed 10% of the total weight of such goods.

2. The value of non-originating materials as specified in paragraph 1 of this Article is determined as the value of non-originating materials when applying the RVC formula.

Article 14. Packaging and Packaging Materials

1. In the case of packaging materials and packing materials used for retail sale:

a) The value of the packaging materials and packing materials shall be taken into account in determining the origin of goods under the RVC criterion as specified in Article 7 of this Circular provided that such packaging materials and packing materials are part of the goods.

b) There is no need to consider the non-originating packaging materials and packing materials when determining the origin of goods under the RVC criterion. Article 15. Accessories, Spare Parts, and ToolsAccessories, spare parts, tools, and instructional or informational documents accompanying the goods shall not be taken into account in determining the origin of such goods, provided that they are classified and taxed together with the goods. Article 16. Intermediate Factors When determining the origin of goods, there is no need to determine the origin of intermediate factors used in the production process but not forming part of the goods: a) Fuels and energy..

b) Tools, dies, and molds.c) Spare parts and materials for maintenance of equipment and workshops. d) Oils, greases, compounds, and other materials used in the production process or to operate equipment and workshops.

e) Gloves, goggles, shoes, clothing, labor protective equipment supplies.

f) Equipment, machinery, and materials used for testing or inspection of goods.

g) Any other material not forming part of the goods but the use thereof in the production process must be proven to be a part of that production process.

When determining the origin of goods, it is not necessary to determine the origin of intermediate factors used in the production process but which do not constitute the goods:

a) Fuel and energy.

b) Tools, molds, and casting dies.

c) Spare parts and materials for maintenance of equipment and workshops.

d) Oil, lubricants, compounds, and other raw materials used in the production process or to operate equipment and workshops.

d) Gloves, goggles, shoes, clothing, labor protective equipment supplies.

e) Equipment, machinery, and materials used for testing or inspecting goods.

g) Any other raw material that does not constitute the goods but whose use in the production process must be proven to be part of that production process.

Article 17. Identical Raw Materials and Those That Can Be Substituted for Each Other

1. The determination of the origin of raw materials and non-originating raw materials in a mixture or natural combination, as well as their use in production, is carried out by applying accounting principles on inventory management widely accepted within the territory of the exporting Member State. 2. Once an accounting principle for inventory management is applied, it must be used throughout one fiscal year of the exporter or producer. Chapter III. CERTIFICATION AND EXPORT INSPECTION OF GOODS

Article 18. Documents Proving the Origin of Goods

To determine the origin of goods, the authority or organization issuing a Certificate of Origin (C/O) may request the trader to present supporting documents or conduct an inspection if deemed necessary in accordance with the regulations and laws of the exporting Member State.

 

Article 19. Pre-Export Inspection

The producer or exporter of goods, or their authorized representative, shall submit a request for pre-export origin inspection to the authority or organization issuing a C/O in accordance with the regulations and laws of the exporting Member State. The results of such inspections, whether conducted periodically or as needed, may be accepted as supporting documents to determine the origin of exported goods. Pre-export origin inspections are not required for goods whose origin can be easily determined through their nature.

Article 20. Submission of Application for C/O

The producer or exporter, or their authorized representative, shall submit an application for a C/O along with necessary documents proving that the exported goods meet the requirements for issuing a C/O in accordance with the regulations and laws of the exporting Member State.

Article 21. Inspection of Application for C/O

1. The authority or organization issuing a C/O shall conduct an inspection on each application for a C/O to ensure:

a) The C/O is fully completed and signed by the authorized person.

b) The origin of goods complies with the provisions of this Circular.

c) Other information disclosed on the C/O is consistent with the attached documents.

d) The description of goods, quantity and weight of goods, marks and numbers of packages, number and type of packages are consistent with the exported goods.

2. Multiple items may be declared on a single C/O provided that each type of goods meets the corresponding origin rules.

Article 22. AK Model Certificate

1. To enjoy preferential tariff treatment, goods must have an AK model Certificate issued by the authority or organization issuing a C/O.

2. An AK model Certificate shall meet the following conditions:

a) In paper form with the signature and seal of the issuing authority or organization in accordance with direct issuance procedures or electronically signed.

b) On A4 size paper.

c) Complies with the format specified in Appendix III attached to this Circular.

d) Completed in English.

3. An AK model Certificate consists of one original and two duplicates (Duplicate and Triplicate).

4. In cases where there is insufficient space on an AK model Certificate to declare multiple items, Member States may use a supplementary C/O form as specified in Appendix IV attached to this Circular. Additionally, ASEAN Member States have the option to use the original of the AK model Certificate.

5. Each AK model Certificate has its own reference number issued by the authority or organization issuing it. The value FOB is indicated in Box 9 on the C/O only when applying the RVC criterion.

6. The original (Original) of an AK model Certificate shall be sent by the producer or exporter to the importer for submission to the customs authority of the importing Member State. The first duplicate (Duplicate) is retained by the issuing authority or organization of the exporting Member State. The second duplicate (Triplicate) is retained by the producer or exporter.

7. In case an AK model Certificate is rejected, the customs authority of the importing Member State shall mark the corresponding box and specify the reasons for rejection in Box 4 on the C/O and return the original (Original) of the AK model Certificate to the issuing authority or organization within two months.

8. In case an AK model Certificate is rejected as per paragraph 7, the customs authority of the importing Member State may accept a submission from the issuing authority or organization for reconsideration of preferential tariff treatment. The submission must be detailed and explain any issues raised by the importing Member State.

7. In the case of refusal of AK Certificate, the customs authority of the importing Member State shall mark on the corresponding item, clearly stating the reason for refusing preferential tariff treatment at Box 4 on the AK Certificate and return the Original AK Certificate to the issuing agency or organization within two months.

8. In the case of refusal of AK Certificate as provided in paragraph 7, the customs authority of the importing Member State may accept an explanation from the issuing agency or organization to consider preferential tariff treatment. The explanation from the issuing agency or organization must be detailed and explain any issues raised by the importing Member State.

Article 23. Handling Errors on Form AK Template

It is not permissible to erase or add text to the Form AK template. Any amendments must be made in one of the following ways:

1. Strike out the incorrect portion and supplement with necessary information. Such changes must be approved by an authorized person for the Form AK template, and confirmed by the issuing authority or organization. The remaining blank spaces should be crossed out to prevent additional entries.

2. Issue a new Form AK template to replace the erroneous one. The issuing authority or organization shall note the date of issuance of the erroneous form on the new form.

Article 24. Issuance of Form AK Template

1. The Form AK template is issued prior to, at the time of, or no later than three working days from the date of shipment when goods exported are deemed to have origin within the territory of the exporting member state as provided in this Circular.

2. The intermediate member state issuing authority or organization issues a back-to-back Form AK template upon request by the exporter when goods are being transported through the territory of that intermediate member state, subject to:

a) The exporter presents the original valid Form AK template.

b) The exporter requesting issuance of a back-to-back form is simultaneously the importer in the intermediate member state.

c) The origin verification process as stipulated in Article 31 of this Circular shall be applied.

3. In case the Form AK template is not issued prior to, at the time of, or no later than three working days from the date of shipment due to an unintentional error or valid reason, a new Form AK template may be issued within one year from the date of shipment and must bear the phrase “ISSUED RETROACTIVELY”.

Article 25. Loss, Misplacement, or Damage of Form AK Template

In case the Form AK template is lost, misplaced, or damaged, the manufacturer or exporter submits a request to the issuing authority or organization for issuance of a certified true copy of the original Form AK template based on export documents retained by the issuing authority or organization. The certified true copy must bear the phrase “CERTIFIED TRUE COPY” in Box 12 and the date of issuance of the original Form AK template. This certified true copy is issued within one year from the date of issuance of the original Form AK template.

Article 26. Submission of Form AK Template

To enjoy preferential tariff treatment at the time of importation, the importer submits to the customs authority of the importing member state a customs declaration form, Form AK template, commercial invoices and transport documents (if needed from the territory of the exporting member state), and any other documents as required by the laws and regulations of the importing member state.

Article 27. Submission Period and Validity of Form AK Template

1. The Form AK template must be submitted to the customs authority of the importing member state within the period prescribed by the laws and regulations of that member state:

a) Twelve months from the date of issuance for the Form AK.

b) Twelve months from the first issuance date in cases where a new form replaces an erroneous one as provided in paragraph 2 Article 23 of this Circular..

c) Twelve months from the original issuance date of the Form AK template for back-to-back forms issued under paragraph 2 Article 24 of this Circular..

2. If the Form AK template is submitted to the customs authority of the importing member state beyond the time limit prescribed in paragraph 1, it may still be accepted if non-compliance with the time limit was due to force majeure or other justifiable reasons outside the control of the manufacturer or exporter.

3. The customs authority of the importing member state accepts the Form AK template provided that the goods are imported before the expiration date of the form.

Article 28. Exemption from Submission of AK Certificate of Origin (C/O)

1. The AK C/O is exempted from submission in the following cases:

a) Goods originating within the territory of a Member State with an FOB value not exceeding two hundred United States dollars.

b) Goods sent by post from the territory of a Member State with an FOB value not exceeding two hundred United States dollars.

2. Where the customs authority of a Member State importing such goods determines that the importation is part of a continuous series or intentionally divided into smaller lots to avoid submission of the AK C/O, the provisions of paragraph 1 of this Article shall not apply to such imported goods.

Article 29. Treatment of Minor Differences

1. Where there is no suspicion regarding the origin of the goods, minor differences between the information on the AK C/O and the documents submitted to the customs authority of the importing Member State during the importation process do not invalidate the AK C/O if such differences are consistent with the actual imported goods.

2. In cases where the AK C/O lists multiple items, any discrepancy in one item does not affect or impede the application of preferential tariff treatment and clearance for other items. The handling of discrepancies concerning such items shall be governed by the provisions set forth at point c clause 3 Article 31 of this Circular..

Article 30. Record Keeping

1. To facilitate verification of the origin of goods as provided in Articles 31 and 32 of this Circular,producers or exporters shall retain records and supporting documents requested for issuance of the AK C/O for a minimum period of three years from the date of issuance of the C/O in accordance with the regulations and laws of the exporting Member State.

2. Importers shall retain import-related documents in accordance with the regulations and laws of the importing Member State.

3. The issuing authority or organization shall retain records and supporting documents requested for issuance of the AK C/O for a minimum period of three years from the date of issuance.

4. Upon request by the importing Member State, information regarding the validity of the AK Certificate of Origin issued by an authorized signatory of the issuing authority and confirmed by government agencies.

5. Any information shared among Member States shall be kept confidential and used solely for verifying the validity of the C/O.

Article 31. Post-Issuance Inspection of AK Certificate of Origin

1. The importing Member State may request the issuing authority or organization of the exporting Member State to conduct random inspections or inspections when there is a reason to doubt the authenticity of the document or the accuracy of information related to the origin of goods or part thereof.

2. The issuing authority or organization of the exporting Member State shall inspect the production cost statement based on current costs and prices in the six months preceding or following the date of export.

3. The procedure for post-issuance inspection of AK Certificate of Origin is as follows:

a) A request for inspection from the importing Member State, accompanied by the relevant AK C/O, shall specify the reasons and any additional information that may indicate inaccuracies in the details on this certificate, except in cases of random inspections.

b) The issuing authority or organization of the exporting Member State shall respond immediately to the request for inspection and provide a response within two months from the date of receipt of the request.

c) The customs authority of the importing Member State may temporarily withhold preferential tariff treatment pending the outcome of the inspection. However, the customs authority of the importing Member State may apply necessary procedures including applying higher import duty rates or requiring the importer to provide a corresponding deposit and allowing clearance of goods, provided that such goods are not subject to prohibition or restriction on importation and there is no suspicion regarding origin fraud.

d) The issuing authority or organization shall promptly send the inspection results to the importing Member State to determine whether the goods meet the origin criteria. Throughout the inspection process, including notification of the decision to the issuing authority or organization of the exporting Member State, all procedures must be completed within six months. During this period, paragraph c of this clause applies.

4. The customs authority of the importing Member State may require importers to provide relevant information or documents concerning the origin of imported goods in accordance with the regulations and laws of the importing Member State before requesting an inspection as provided in paragraphs 1, 2, and 3 of this Article.

Article 32. Verification of Origin of Goods in the Exporting Member State

1. In case there is disagreement with the results of inspection as provided for in Paragraph 31 of this Circular,the importing member state may request a verification on-site in the exporting member state.

2. Prior to conducting an on-site verification in the exporting member state as provided for in paragraph 1 of this Article, the importing member state shall simultaneously send a written notification regarding the plan for on-site verification to:

a) The producer or exporter who owns the warehouse or factory being verified.

b) The authority or organization issuing C/O in the region being verified.

c) The customs authority of the exporting member state in the region being verified.

d) The importer whose goods are being verified.

3. The written notification provided for in paragraph 2 of this Article shall include all of the following contents:

a) The name of the customs authority issuing the written notification.

b) The name of the producer or exporter who owns the warehouse or factory being verified.

c) The date of the planned on-site verification.

d) The scope of the planned on-site verification, including the goods to be verified.

d) The names and positions of the officials conducting the on-site verification.

4. The producer or exporter who owns the warehouse or factory being verified shall send a written confirmation to the importing member state. In case no written confirmation is received from the producer or exporter within 30 days from the date of receipt of the written notification as provided for in paragraph 2 of this Article, the importing member state may refuse preferential tariff treatment on the goods subject to verification.

5. The authority or organization issuing C/O receiving a written notification may temporarily suspend the on-site verification and notify the importing member state within 15 days from the date of receipt of the notification from the importing member state. Despite any delay, the on-site verification must be conducted within 60 days from the date of receipt of the written notification from the importing member state or longer as agreed upon by the member states.

6. The member state conducting the on-site verification shall provide a written decision to the producer or exporter who owns the goods subject to verification and the relevant authority or organization regarding whether the goods subject to verification meet the origin criteria as provided for in this Circular.

7. The suspension of preferential tariff treatment may be revoked based on the written decision regarding whether the goods meet the origin criteria as provided for in paragraph 6 of this Article.

8. The producer or exporter is entitled to provide written comments or additional information regarding the validity of the goods for preferential tariff treatment within 30 days from the date of receipt of the written decision. In case the goods are still not considered as having origin, a final written decision will be communicated to the authority or organization issuing C/O within 30 days from the date of receiving the written comments or additional information from the producer or exporter.

9. The on-site verification process, including actual inspections and the issuance of a written decision regarding whether the goods subject to verification meet the origin criteria as provided for in paragraph 7 of this Article, must be completed and communicated to the authority or organization issuing C/O within a maximum period of six months from the first day of the commencement of the on-site verification. During the on-site verification process, Paragraph 3(c) of Article 31 of this Circular shall apply.

Article 33. Confidentiality of Information

1. Competent authorities of Vietnam must maintain the confidentiality of business and trade information collected during the inspection and verification process in accordance with the provisions set forth in Article 31, Article 32 of this Circular and shall not disclose such information to avoid causing harm to the competitive position of the information provider.

2. Depending on the regulations and laws, agreements among Member States, confidential information may only be disclosed by competent authorities of one Member State to another Member State for the purpose of managing and enforcing the determination of origin of goods.

Article 34. Refusal to Grant Tariff Preferences

The importing Member State may refuse to grant tariff preferences or recover unpaid tax amounts in accordance with its own laws and regulations in cases where goods do not meet the rules of origin provisions set forth in this Circular.

Article 35. Change of Destination for Goods

Goods exported to a Member State that change the destination of the entire or part of the consignment before or after arrival at the port shall be subject to the following regulations:

1. In cases where goods have been imported into the territory of the importing Member State, the customs authority of the importing Member State shall verify the C/O model AK applicable to the entire or a portion of the consignment in accordance with the application for tariff preference submitted by the importer along with the original C/O model AK.

2. In cases where goods change destination different from that indicated on the issued C/O model AK during transportation to the importing Member State, the producer or exporter shall submit an application for a new C/O model AK covering the entire or part of the consignment and return the previously issued C/O model AK.

Article 36. Documents Applicable to Direct Transport

In accordance with the provisions set forth in Article 12 of this Circular,the following documents must be submitted to the customs authority of the importing Member State:

1. A transport document issued within the territory of the exporting Member State.

2. C/O model AK.

3. A copy of the original commercial invoice.

4. Other documents relevant to proving that transportation complies with the provisions set forth in Article 12 of this Circular..

Article 37. Exhibition Goods

1. Goods sent from the territory of the exporting Member State for participation in an exhibition in another country and sold during or after the exhibition period with the purpose of importation into the territory of a Member State that enjoys tariff preferences, provided that such goods meet the rules of origin provisions set forth in this Circular and must be substantiated to the customs authority of the importing Member State that:

a) The exporter shipped the goods from the territory of the exporting Member State to the country hosting the exhibition where they were displayed.

b) The exporter has sold or transferred the goods to the recipient in the territory of the importing Member State.

c) The goods have remained in their original condition during the exhibition period and immediately after the conclusion of the exhibition, as when the goods were sent for participation in the exhibition.

2. To implement this provision, a C/O model AK must be submitted to the competent authority of the importing Member State, which shall record the name and address of the venue hosting the exhibition. The authority or organization issuing the C/O from the country where the exhibition takes place shall issue a form of certification along with the documents specified in paragraph 4 of Article 36 of this Circular to confirm that the goods participated in the exhibition.

3. This provision applies to any exhibition, trade fair, agricultural or handicrafts show, or similar events or displays at retail stores or other business locations with the purpose of selling foreign goods and places where goods remain under customs control throughout the exhibition period.

Article 38. Invoice Issued by a Third Country

1. The customs authority of the importing Member State shall accept the AK Certificate in cases where a commercial invoice is issued by a company with its headquarters located in a third country or by an exporter acting on behalf of such company, provided that the goods meet the origin rules set forth in this Circular.

2. The exporter must indicate the phrase "Third Country Invoicing" and provide information about the name and country of the third-country issuing company on the AK Certificate.

Chapter IV. IMPLEMENTATION CONDITIONS[4]

 

Article 39. Implementation Organization

1. The guidelines, interpretations related to the origin rules agreed upon by Member States either in rotation or at the implementation meetings of the Enforcement Committee under the Agreement shall serve as the basis for the issuing authorities and customs authorities to implement.

2. The General Department of Customs and Trade (Ministry of Industry and Trade) will notify the issuing authorities and the General Department of Taxation (Ministry of Finance) regarding the contents specified in paragraph 1 of this Article.

Article 40. Implementation Conditions

1. This Circular shall come into effect on May 1, 2026.

2. In case any referenced documents are replaced or amended and supplemented, implementation will be carried out in accordance with the replacement document or the document that has been amended and supplemented.

3. This Circular shall replace the following Circulars:

a) Circular No. 20/2014/TT-BCT dated June 25, 2014 by the Minister of Industry and Trade on implementing the origin rules in the ASEAN-Republic of Korea Free Trade Area Agreement.

b) Circular No. 26/2018/TT-BCT dated September 14, 2018 amending and supplementing Annex IV to Circular No. 20/2014/TT-BCT dated June 25, 2014 by the Minister of Industry and Trade on implementing the origin rules in the ASEAN-Republic of Korea Free Trade Area Agreement.

c) Circular No. 13/2019/TT-BCT dated July 31, 2019 amending and supplementing certain provisions of Circular No. 20/2014/TT-BCT dated June 25, 2014 by the Minister of Industry and Trade on implementing the origin rules in the ASEAN-Republic of Korea Free Trade Area Agreement.

d) Circular No. 04/2024/TT-BCT dated March 27, 2024 amending and supplementing certain provisions of Circular No. 20/2014/TT-BCT dated June 25, 2014 by the Minister of Industry and Trade on implementing the origin rules in the ASEAN-Republic of Korea Free Trade Area Agreement.

 

MINISTRY OF INDUSTRY AND TRADE _______________ No.: 18/VBHN-BCT   To: - Office of the Prime Minister (for publication in the Official Gazette); - Ministry of Justice (for monitoring); - The Minister (for report); - Units under the Ministry; - Business Trade Newspaper (for website publication of the MICT); - Legal Affairs Department (for national legal database registration); - VT, PC.

CONFIRMATION OF HARMONY DOCUMENT   Hanoi, March 13, 2026     KT. MINISTER DEPUTY MINISTER Nguyen Sinh Bat Tan

 

Appendix I

SPECIFIC PRODUCT RULES

(Keming to Circular No. 49/2025/TT-BCT dated 09 month 9 year 2025 by the Minister of Industry and Trade)

 

I. EXPLANATION OF SPECIFIC PRODUCT RULES

In this Appendix, certain terms are understood as follows:

1. RVC is the regional value content of goods calculated according to the formula specified in paragraph 2 of this Circular and shall not be less than a specified percentage (e.g., 35%/40%/55%/70%) with the final production process carried out in a Member State.CC is conversion from any other chapter to a chapter, group or sub-group. This means that all non-originating materials used in the production of the product must undergo a HS code conversion at the 2-digit level (Chapter Conversion)..

2. CTH is conversion from any other group to a chapter, group or sub-group. This means that all non-originating materials used in the production of the product must undergo a HS code conversion at the 4-digit level (Group Conversion)..

3. CTSH is conversion from any other sub-group to a chapter, group or sub-group. This means that all non-originating materials used in the production of the product must undergo a HS code conversion at the 6-digit level (Sub-Group Conversion)..

4. WO is goods with pure origin or produced entirely within the territory of a Member State as defined in is all raw materials without origin used in the production process must undergo a change of HS code at the 6-digit level (change of Subheading).

5. WO is goods of purely established origin or produced entirely within the territory of one Member State as defined in Article 6 This Circular.

6. WO-AK is goods obtained or produced within the territory of any member state of the Agreement from raw materials or products meeting the origin criteria WO as defined at Article 6 of this Circular De minimis.

7. is an exception rule applicable to the conversion of commodity codes within the Harmonized System (HS) according to the definition in Article 13 of this Circular IILIST OF SPECIFIC RULES FOR COMMODITIES The list of specific rules for commodities in.

this Annex is based on the Harmonized System (HS) (HS 20). implemented by the Committee

under the Agreement on Trade in Goods between ASEAN and South Koreacompleted through a rotational process22on May 1, 2025. STTHS Code Description of goods Specific rule for commodity classification Chapter

Group	Subgroup			PART I - LIVE ANIMALS; PRODUCTS OF ANIMALS	Chapter 1 Live animals
	WO	Chapter 2	Meat and meat offal of edible meat after slaughter
	WO
1	Chapter 3			Fish, crustaceans, molluscs, and other aquatic invertebrates	Live fish
2	WO			Fresh or chilled fish, except fillets of fish (fillets) and other fish meat belonging to heading 03.04	WO
	Frozen fish, except fillets of fish (fillets) and other fish meat belonging to heading 03.04			WO
3		03.01		Fillets of fish and other fish meat (whether or not minced, ground, chopped), fresh, chilled, or frozen	- Fresh or chilled fillets of tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eel (Anguilla spp.), Nile perch (Lates niloticus) and snakehead fish (Channa spp.):
4		03.02		- Tilapia (Oreochromis spp.)	WO
5		03.03		- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	WO
		03.04		- Nile perch (Lates niloticus)
			0304.3	WO
6			0304.31	- Other types	WO
7			0304.32	- Fresh or chilled fillets of other fish:	- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
8			0304.33	WO	- Trouts (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
9			0304.39	WO	- Flatfish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
			0304.4	WO
10			0304.41	- Fish of families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	WO
11			0304.42	- Swordfish (Xiphias gladius)	WO
12			0304.43	- Toothed fish (Dissostichus spp.)	WO
13			0304.44	- Rough-skinned and other sharks	WO
14			0304.45	- Skates (Rajidae)	WO
15			0304.46	- Other types	WO
16			0304.47	- Fresh or chilled fillets of other fish:	- Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eel (Anguilla spp.), Nile perch (Lates niloticus) and snakehead fish (Channa spp.)
17			0304.48	WO	- Salmon
18			0304.49	WO	- Fish of families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
			0304.5	WO
19			0304.51	- Swordfish (Xiphias gladius)	WO
20			0304.52	- Toothed fish (Dissostichus spp.)	WO
21			0304.53	- Rough-skinned and other sharks	WO
22			0304.54	- Skates (Rajidae)	WO
23			0304.55	- Other types	WO
24			0304.56	- Frozen fillets of tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eel (Anguilla spp.), Nile perch (Lates niloticus) and snakehead fish (Channa spp.):	- Tilapia (Oreochromis spp.)
25			0304.57	WO-AK	- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
26			0304.59	WO-AK	- Nile perch (Lates niloticus)
			0304.6	WO-AK
27			0304.61	- Other types	WO-AK
28			0304.62	- Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:	- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
29			0304.63	WO-AK	- Black cod (Melanogrammus aeglefinus)
30			0304.69	WO-AK	- Haddock (Pollachius virens)
			0304.7	WO-AK
31			0304.71	- Hake (Merluccius spp., Urophycis spp.)	WO-AK
32			0304.72	- Alaska pollock (Theragra chalcogramma)	WO-AK
33			0304.73	- Other types	WO-AK
34			0304.74	- Frozen fillets of other fish:	- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
35			0304.75	WO-AK	- Trouts (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
36			0304.79	WO-AK	- Flatfish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
			0304.8	WO-AK
37			0304.81	- Swordfish (Xiphias gladius)	WO-AK
38			0304.82	- Toothed fish (Dissostichus spp.)	WO-AK
39			0304.83	- Herring (Clupea harengus, Clupea pallasii)	WO-AK
40			0304.84	- Tuna (species of genus Thunnus), skipjack tuna (tuna with stripes) (Katsuwonus pelamis)	WO-AK
41			0304.85	- Rough-skinned and other sharks, skates (Rajidae)	WO-AK
42			0304.86	- Other types:	WO-AK
43			0304.87	- Frozen fish of other types:	- Swordfish (Xiphias gladius)
44			0304.88	WO-AK	- Toothed fish (Dissostichus spp.)
45			0304.89	WO-AK	- Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eel (Anguilla spp.), Nile perch (Lates niloticus) and snakehead fish (Channa spp.)
			0304.9	WO-AK
46			0304.91	- Alaska pollock (Theragra chalcogramma)	WO-AK
47			0304.92	- - Toothfish (Dissostichus spp.)	WO-AK
48			0304.93	- - Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eel (Anguilla spp.), Nile perch (Lates niloticus) and snakehead (Channa spp.)	WO-AK
49			0304.94	- - Alaska Pollock (Theragra chalcogramma)	WO-AK
50			0304.95	- Species of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, except Alaska Pollock (Theragra chalcogramma)	WO-AK
51			0304.96	- Rough-skinned and other sharks, excluding mackerel sharks	WO-AK
52			0304.97	- Skates (Rajidae)	WO-AK
53			0304.99	- Other:	WO-AK
		03.05		Fish, dried, salted or brined; smoked fish, whether or not previously cooked during the smoking process
54			0305.20	- Liver, roe and egg sacs of fish, dried, smoked, salted or brined:	WO-AK
			0305.3	- Fillets of fish, dried, salted or brined, but not smoked:
55			0305.31	- Species of Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eel (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	WO
56			0305.32	- Species of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, except Alaska Pollock (Theragra chalcogramma)	WO
57			0305.39	- Other:	WO-AK
			0305.4	- Smoked fish, including fillets of fish, except edible by-products after slaughter:
58			0305.41	- Species of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	WO
59			0305.42	- Cold water herring (Clupea harengus, Clupea pallasii)	WO
60			0305.43	- Trouts (Salmo trutta), rainbow trout (Oncorhynchus mykiss), steelhead trout (Oncorhynchus clarki), cutthroat trout (Oncorhynchus aguabonita), golden trout (Oncorhynchus gilae), Apache trout (Oncorhynchus apache) and speckled trout (Oncorhynchus chrysogaster)	WO-AK
61			0305.44	- Species of Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eel (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	WO-AK
62			0305.49	- Other:	WO-AK
			0305.5	- Dried fish, except edible by-products after slaughter, salted but not dried or smoked:
63			0305.51	- Species of Greenland halibut (Gadus morhua, Gadus ogac, Gadus macrocephalus)	WO
64			0305.52	- Species of Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eel (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	RVC 40%
65			0305.53	- Species of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, except Greenland halibut (Gadus morhua, Gadus ogac, Gadus macrocephalus)	RVC 40%
66			0305.54	- Cold water herring (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), pilchards (Sardinella spp.), sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), horse mackerels (Rastrelliger spp.), tuna (Scomberomorus spp.), Spanish mackerel and king mackerel (Trachurus spp.), jacks (Caranx spp.), bonito (Rachycentron canadum), white seabass (Pampus spp.), albacore (Cololabis saira), mackerel (Decapterus spp.), squid (Mallotus villosus), swordfish (Xiphias gladius), skipjack tuna (Euthynnus affinis), yellowfin tuna (Sarda spp.), sailfishes, spearfishes (Istiophoridae)	RVC 40%
67			0305.59	- Other:	RVC 40%
			0305.6	- Salted fish, but not dried or smoked and brined fish, except edible by-products after slaughter:
68			0305.61	- Cold water herring (Clupea harengus, Clupea pallasii)	WO
69			0305.62	- Species of Greenland halibut (Gadus morhua, Gadus ogac, Gadus macrocephalus)	WO
70			0305.63	- Anchovies (Engraulis spp.)	WO
71			0305.64	- Species of Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eel (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	RVC 40%
72			0305.69	- Other:	RVC 40%
			0305.7	- Fish offal, heads, tails, bladders and other edible by-products after slaughter of fish:
73			0305.71	- Shark fins:	WO-AK
74			0305.72	- Heads, tails and bladders of fish:	WO-AK
75			0305.79	- Other:	WO-AK
		03.06		Crustaceans, whether or not shelled, alive, fresh, chilled, frozen, dried, salted or brined; crustaceans smoked, whether or not shelled, alive, fresh, chilled, frozen, dried, salted or brined; crustaceans unshelled, alive, fresh, chilled, frozen, dried, salted or brined and cooked by steaming or boiling in water, whether or not chilled, frozen, dried, salted or brined
			0306.1	- Frozen:
76			0306.11	- Species of cold water lobster (Palinurus spp., Panulirus spp., Jasus spp.):	WO
77			0306.12	- Species of cold water lobster (Homarus spp.):	WO-AK
78			0306.14	- Crabs, prawns:	WO-AK
79			0306.15	- Norwegian lobster (Nephrops norvegicus)	WO
80			0306.16	- Cold water shrimps and prawns (Pandalus spp., Crangon crangon):	WO-AK
81			0306.17	- Other cold water shrimps and prawns:	WO-AK
82			0306.19	- Other:	WO-AK
			0306.3	- Alive, fresh or chilled:
83			0306.31	- Species of cold water lobster (Palinurus spp., Panulirus spp., Jasus spp.):	WO
84			0306.32	- Species of cold water lobster (Homarus spp.):	WO-AK
85			0306.33	- Crabs, prawns:	WO
86			0306.34	- Norwegian lobster (Nephrops norvegicus):	WO-AK
87			0306.35	- Cold water shrimps and prawns (Pandalus spp., Crangon crangon):	WO-AK
88			0306.36	- Other cold water shrimps and prawns:	WO-AK
89			0306.39	- Other:	WO-AK
			0306.9	- Other:
90			0306.91	- Species of cold water lobster (Palinurus spp., Panulirus spp., Jasus spp.):	WO
91			0306.92	- Species of cold water lobster (Homarus spp.):	WO-AK
92			0306.93	- Crabs, prawns:	WO
93			0306.94	- Norwegian lobster (Nephrops norvegicus):	WO-AK
94			0306.95	- Cold water shrimps and prawns:	WO-AK
95			0306.99	- Other:	WO-AK
		03.07		Soft-bodied animals, whether or not shelled, alive, fresh, chilled, frozen, dried, salted, or brined; soft-bodied animals smoked, whether or not shelled, whether or not cooked before or during the smoking process
			0307.1	- Oysters:
96			0307.11	- - Alive, fresh or chilled:	WO-AK
97			0307.12	- - Frozen:	WO-AK
98			0307.19	- - Other types:	WO-AK
			0307.2	- Scallop and other soft-bodied animals of the family Pectinidae:
99			0307.21	- - Alive, fresh or chilled:	WO-AK
100			0307.22	- - Frozen:	WO-AK
101			0307.29	- - Other types:	WO-AK
			0307.3	- Mussels (Mytilus spp., Perna spp.):
102			0307.31	- - Alive, fresh or chilled:	WO
103			0307.32	- - Frozen:	WO
104			0307.39	- - Other types:	WO
			0307.4	- Squid (Octopus spp.):
105			0307.42	- - Alive, fresh or chilled:	WO
106			0307.43	- - Frozen:	WO-AK
107			0307.49	- - Other types:	WO-AK
			0307.5	- Snails, except sea snails:
108			0307.51	WO	- - Alive, fresh or chilled:
109			0307.52	WO	- - Frozen:
110			0307.59	WO-AK	- - Other types:
111			0307.60	WO-AK	- Abalone (Haliotis spp.) and jumping snails (Strombus spp.):
			0307.7	- - Live, fresh or chilled abalone (Haliotis spp.):
112			0307.71	WO	- - Live, fresh or chilled jumping snails (Strombus spp.):
113			0307.72	WO	- - Frozen abalone (Haliotis spp.):
114			0307.79	WO-AK	- - Frozen jumping snails (Strombus spp.):
			0307.8	WO-AK
115			0307.81	- - Other types of abalone (Haliotis spp.):	WO-AK
116			0307.82	- - Other types of jumping snails (Strombus spp.):	WO-AK
117			0307.83	- Other types:	- - Alive, fresh or chilled:
118			0307.84	WO	- - Frozen:
119			0307.87	WO-AK	- - Other types:
120			0307.88	WO-AK	Aquatic animals without a backbone except crustaceans and soft-bodied animals, alive, fresh, chilled, frozen, dried, salted or brined; aquatic animals without a backbone smoked except crustaceans and soft-bodied animals, whether or not cooked before or during the smoking process
			0307.9	- Sea cucumber (Stichopus japonicus, Holothurioidea):
121			0307.91	- - Alive, fresh or chilled:	WO
122			0307.92	- - Frozen:	WO-AK
123			0307.99	- - Other types:	WO-AK
		03.08		- Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus):
			0308.1	- - Alive, fresh or chilled:
124			0308.11	WO	- - Frozen:
125			0308.12	WO-AK	- - Other types:
126			0308.19	WO-AK	- Jellyfish (Rhopilema spp.):
			0308.2	WO-AK
127			0308.21	- Other types:	WO-AK
128			0308.22	Finely ground, coarse ground and pellets of fish, crustaceans, soft-bodied animals and other aquatic animals without a backbone suitable for human food consumption	- Fish:
129			0308.29	WO	- Other types:
130			0308.30	WO-AK	Chapter 4
131			0308.90	Butter; bird's eggs and poultry eggs; natural honey; animal-derived edible products, not elsewhere specified or detailed	Milk and cream, undenatured and unfortified with sugar or other sweeteners:
		03.09		- With fat content not exceeding 1% by weight:
132			0309.10	WO	- With fat content above 1% but not exceeding 6% by weight:
133			0309.90	WO-AK	- With fat content above 6% but not exceeding 10% by weight:
	WO			- With fat content above 10% by weight:
		04.01		WO
134			0401.10	Milk and cream, denatured or fortified with sugar or other sweeteners:	WO-AK; or RVC 45%
135			0401.20	Yogurt; buttermilk, milk cheese, frozen yogurt, kefir and other fermented or acidified milk products, whether or not denatured or fortified with sugar or other sweeteners, flavorings, or fruits, nuts, or cocoa	CTH, provided that the weight of imported raw milk/sourced from milk does not exceed 50% of the total weight of all raw milk/sourced from milk used in the production of products within Group 04.03; or RVC 45%
136			0401.40	Whey, whether or not denatured or fortified with sugar or other sweeteners; products containing natural components of milk, whether or not fortified with sugar or other sweeteners, not elsewhere specified or detailed	- Whey and whey processed, whether or not denatured or fortified with sugar or other sweeteners:
137			0401.50	WO-AK; or RVC 45%	- Other types:
138		04.02		WO	Butter and other fats and oils derived from milk; dairy spreads
139		04.03		WO	Cheese and curd
		04.04		- Fresh cheese (unripened or unprocessed), including whey cheese, and curd:
140			0404.10	WO	- Processed cheese, whether or not ground into powder or made into a paste of all types:
141			0404.90	WO	- Processed cheese, not ground into powder or made into a paste:
142		04.05		CTH, provided that the weight of imported raw milk/sourced from milk does not exceed 50% of the total weight of all raw milk/sourced from milk used in the production of products within Subheading 0406.30; or RVC 45%	- Blue cheese and other cheese with blue veins produced from Penicillium roqueforti mold
		04.06		WO
143			0406.10	- Other types of cheese:	WO
144			0406.20	Bird's eggs and poultry eggs, in shell, alive, preserved or cooked	WO
145			0406.30	Bird's eggs and poultry eggs, shelled, egg yolks, alive, dried, hard-boiled or poached in water, packed, frozen or stored otherwise, whether or not with added sugar or other sweeteners	WO
146			0406.40	Natural honey	WO
147			0406.90	Insects and animal-derived edible products, not elsewhere specified or detailed	WO
148		04.07		Bird eggs and poultry eggs, in shell, live, preserved or cooked	WO
149		04.08		Bird eggs and poultry eggs, shelled, and egg yolks, live, dried, boiled or poached in water, packed in cakes, frozen or stored otherwise, with or without added sugar or other sweeteners	WO
150		04.09		Honey	WO
151		04.10		Insects and edible animal products, not specified elsewhere or elsewhere	WO
152	Chapter 5			Animal Origin Products, Not Otherwise Specified or Detailed Elsewhere	WO
	PART II - ANIMAL PRODUCTS
153	Chapter 6			Live Trees and Other Cultivated Plants; Roots, Tubers, and Similar; Branches, Flowers, and Leaves for Ornamental Purposes	WO
154	Chapter 7			Vegetables and Certain Root Crops, Stalks, and Roots Edible	WO
	Chapter 8			Fruits and Edible Nuts; Peel of Citrus Fruits or Melons
		08.01		Coconut, Brazil Nuts (Brazil nuts), and Cashew Nuts, Fresh or Dry, Shelled or Unshelled
			0801.1	- Coconut:
155			0801.11	- - Dried	WO
156			0801.12	- - Whole Coconut with Shell	WO
157			0801.19	- Other Types:	WO
			0801.2	- Brazil Nuts (Brazil nuts):
158			0801.21	- - Unshelled	WO
159			0801.22	- Shelled	WO
			0801.3	- Cashew Nuts:
160			0801.31	- - Unshelled	WO-AK
161			0801.32	- Shelled	WO-AK
162		08.02		Other Edible Nuts, Fresh or Dry, Shelled or Unshelled	WO
163		08.03		Bananas, Including Banana Leaves, Fresh or Dry	WO-AK
		08.04		Rambutan, Lychee, Durian, Avocado, Papaya, Mango, and Mangosteen, Fresh or Dry
164			0804.10	- Rambutan:	WO
165			0804.20	- Lychee and Longan:	WO
166			0804.30	- Durian:	WO-AK
167			0804.40	- Avocado:	WO-AK
168			0804.50	- Mango, Papaya, and Mangosteen:	WO-AK
169		08.05		Fruits of the Citrus Genus, Fresh or Dry	WO
170		08.06		Grapes, Fresh or Dry	WO
171		08.07		Various Melons (Including Watermelon) and Papaya, Fresh	WO
172		08.08		Apples, Pears, and Quinces, Fresh	WO
173		08.09		Cherries, Plums, Peaches, Apricots, and Peach Crops, Fresh	WO
174		08.10		Other Fruits, Fresh	WO
175		08.11		Fruits and Edible Nuts, Chilled or Blanch Preserved in Water, Frozen, with or without Added Sugar or Sweetener	WO
176		08.12		Temporarily Stored Fruits Not Suitable for Immediate Use	WO
		08.13		Fruits, Dry, Except Those of Group 08.01 to 08.06; Mixtures of Edible Nuts or Dried Fruits of This Chapter
177			0813.10	- Cherries:	WO
178			0813.20	- Red Plums:	WO
179			0813.30	- Apples:	WO
180			0813.40	- Other Types:	WO
181			0813.50	- Mixtures of Edible Nuts or Dried Fruits of This Chapter:	WO-AK
182		08.14		Peel of Citrus Fruits or Melons, Fresh, Frozen, Dry, or Temporarily Stored in Salt Water, Sulfur Water, or Other Preservative Solutions	WO
	Chapter 9			Coffee, Tea, Paraguay Tea and Spices
		09.01		Coffee, Roasted or Unroasted, With or Without Caffeine; Coffee Hulls and Parchment; Blends Containing Coffee in Any Proportion
			0901.1	- Unroasted Coffee:
183			0901.11	- - Without Caffeine Removal:	WO
184			0901.12	- - With Caffeine Removal:	RVC 45%
			0901.2	- Roasted Coffee:
185			0901.21	- - Without Caffeine Removal:	RVC 45%
186			0901.22	- - With Caffeine Removal:	RVC 45%
187			0901.90	- Other Types:	RVC 40%
188		09.02		Tea, With or Without Flavoring	WO
189		09.03		Paraguay Tea (Mate)	WO
		09.04		Pepper of the Piper Genus; Capsicum or Pimenta Fruits, Dried, Grounded, or Pulverized
			0904.1	- Pepper:
190			0904.11	- - Unprocessed:	WO
191			0904.12	- - Processed:	RVC 40%
			0904.2	- Capsicum or Pimenta Fruits:
192			0904.21	- - Dried, Unprocessed:	WO
193			0904.22	- - Processed:	WO
194		09.05		Vanilla	WO
		09.06		Cinnamon and Clove Flowers
			0906.1	- Unprocessed:
195			0906.11	- - Cinnamon (Cinnamomum zeylanicum Blume):	WO
196			0906.19	- - Other Types:	WO
197			0906.20	- Processed:	RVC 40%
198		09.07		Fennel (Whole Fruit, Stalks and Branches)	WO
199		09.08		Star Anise Seeds, Clove Hulls and Cinnamon Bark	WO
200		09.09		Seeds of Aniseed Flowers (Star Anise), Badian Flowers (Large Cardamom), Fennel, Parsley, Egyptian Fennel or Caraway (Caraway), Juniper Berries	WO
		09.10		Ginger, Turmeric, Curcuma, Parsley, Sweet Flag Leaves, Curry and Other Spices
			0910.1	- Ginger:
201			0910.11	- - Unprocessed:	WO
202			0910.12	- - Processed:	WO
203			0910.20	- Turmeric:	WO
204			0910.30	- Curcuma:	WO
			0910.9	- Other Spices:
205			0910.91	- - Mixtures as specified in Note 1(b) of this Chapter:	RVC 40%
206			0910.99	- - Other Types:	A. For Parsley, Sweet Flag Leaves; Laurel Leaves: WO B. For Other Goods: RVC 40%
207	Chapter 10			Cereals	WO
	Chapter 11			Milling products; malt; starch; inulin; wheat gluten
208		11.01		Wheat flour or meslin flour	CC
		11.02		Corn flour, except wheat flour or meslin flour
209			1102.20	- Rice flour	WO
210			1102.90	- Other types:	A. For rice and rye flour: WO-AK B. For other goods: CC, provided that the raw materials of Groups 10.03 and 10.06 meet WO-AK; or RVC 40%, provided that the raw materials of Groups 10.03 and 10.06 meet WO-AK
		11.03		Cereals in flakes, coarse powder, and pellets
			1103.1	- Flakes and coarse powder:
211			1103.11	- - Of wheat	CC; or RVC 40%
212			1103.13	- - Of corn	CC; or RVC 40%
213			1103.19	- - Other cereals:	CC, provided that the raw materials of Groups 10.03 and 10.06 meet WO-AK; or RVC 40%, provided that the raw materials of Groups 10.03 and 10.06 meet WO-AK
214			1103.20	- Pellets	CC, provided that the raw materials of Groups 10.03 and 10.06 meet WO-AK; or RVC 40%, provided that the raw materials of Groups 10.03 and 10.06 meet WO-AK
		11.04		Cereals processed in other ways (e.g., dehulled, milled, broken, ground, sliced, or coarsely ground), except rice belonging to Group 10.06; cereal germ, whole, cracked, or ground
			1104.1	- Milled or broken cereals:
215			1104.12	- - Of oats	CC; or RVC 40%
216			1104.19	- - Other cereals:	CC, provided that the raw materials of Groups 10.03 and 10.06 meet WO-AK; or RVC 40%, provided that the raw materials of Groups 10.03 and 10.06 meet WO-AK
			1104.2	- Cereals processed in other ways (e.g., dehulled, ground, sliced, or coarsely ground):
217			1104.22	- - Of oats	WO
218			1104.23	- - Of corn	WO
219			1104.29	- - Other cereals:	WO
220			1104.30	- Cereal germ, whole, cracked, or ground	WO
		11.05		Potato flakes, coarse powder, and fine powder; potato strips, pieces, kernels, and pellets
221			1105.10	- Fine powder, coarse powder, and fine powder	CC; or RVC 40%
222			1105.20	- Strips, pieces, kernels, and pellets	WO
223		11.06		Flours, coarse powders, and fine powders from dried legumes of Group 07.13, sago palm, roots, tubers, or stems of Group 07.14, or products of Chapter 8	CC; or RVC 40%
		11.07		Malt, roasted or unroasted
224			1107.10	- Unroasted	CC
225			1107.20	- Roasted	WO
226		11.08		Starch; inulin	CC; or RVC 40%
227		11.09		Wheat gluten, dried or undried	WO
228	Chapter 12			Oils and fats; nuts, seeds, and other fruits; industrial or medicinal plants; straw, hay, and dried grass	WO
	Chapter 13			Red lacquer resin; gum, tree resins, other resins, and plant extracts
229		13.01		Red lacquer resin; natural gum, tree resin, copal resin, and natural oil resin (e.g., balsam resin)	WO
		13.02		Resins and plant extracts; pectic substances, salts of pectic acid, and salts of pectin; agar-agar jelly and other gelling and thickening agents, whether or not altered, derived from vegetable products
			1302.1	- Resins and plant extracts:
230			1302.11	- - Opium:	WO
231			1302.12	- - From licorice	WO
232			1302.13	- - From hops (hublong)	WO
233			1302.14	- - From ephedra	WO
234			1302.19	- Other types:	WO
235			1302.20	- Pectic substances, salts of pectic acid, and salts of pectin	WO
			1302.3	- Gelling and thickening agents, whether or not altered, derived from vegetable products:
236			1302.31	- - Agar-agar jelly	RVC 70%
237			1302.32	- - Other gelling and thickening agents, whether or not altered, derived from senna pods (1), senna seeds (1) or guar seeds	WO
238			1302.39	- Other types:	WO
239	Chapter 14			Vegetable materials for weaving; other vegetable products not specifically detailed elsewhere	WO
	PART III - FATS AND OILS OF ANIMAL, PLANT OR MICROORGANISM ORIGIN AND THEIR PRODUCTS; CONSUMABLE FAT; WAXES OF ANIMAL OR PLANT ORIGIN
	CHAPTER 15			FATS AND OILS OF ANIMAL, PLANT OR MICROORGANISM ORIGIN AND THEIR PRODUCTS; CONSUMABLE FAT; WAXES OF ANIMAL OR PLANT ORIGIN
		15.15		NON-VOLATILE FATS AND OILS OF PLANT OR MICROORGANISM ORIGIN (INCLUDING JOJOBA OIL) AND THEIR SECTIONS, WHETHER OR NOT Refined, BUT WITHOUT CHANGING THE CHEMICAL COMPOSITION
240			1515.50	- SUNFLOWER OIL AND ITS SECTIONS:	CTH, PROVIDED THAT RAW MATERIAL FROM CHAPTER 12 MEETS WO-AK; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTER 12 MEETS WO-AK
		15.17		BUTTER; FOOD COMPOUNDS OR PREPARATIONS OF ANIMAL, PLANT OR MICROORGANISM ORIGIN FATS OR OILS OR SECTIONS OF OTHER TYPES OF FATS OR OILS BELONGING TO THIS CHAPTER EXCEPT CONSUMABLE FATS AND OILS OR THEIR SECTIONS BELONGING TO GROUP 15.16
241			1517.10	- BUTTER, EXCEPT LIQUID BUTTER:	CC + RVC 40%
242			1517.90	- OTHER TYPES:	RVC 40%
243		15.18		ANIMAL, PLANT OR MICROORGANISM ORIGIN FATS AND OILS AND THEIR SECTIONS, HEATED, OXIDIZED, DEWATERED, SULFURIZED, DRYED BY VACUUM HEATING OR IN A NON-VOLATILE GAS, POLYMERIZED BY HEATING IN VACUUM OR IN A NON-VOLATILE GAS, OR BY OTHER CHEMICAL MEANS, EXCEPT THOSE BELONGING TO GROUP 15.16; FOOD COMPOUNDS OR PREPARATIONS NOT CONSUMABLE FROM ANIMAL, PLANT OR MICROORGANISM ORIGIN FATS AND OILS OR FROM SECTIONS OF OTHER TYPES OF FATS OR OILS BELONGING TO THIS CHAPTER, UNDETAILLED OR NOT ELSEWHERE SPECIFIED	CC + RVC 40%
	PART IV - PROCESSED FOOD; BEVERAGES, STRONG ALCOHOLIC DRINKS AND CIGARS; TOBACCO LEAVES AND TOBACCO LEAF SUBSTITUTES PROCESSED; PRODUCTS CONTAINING OR NOT CONTAINING NICOTINE FOR SMOKING WITHOUT IGNITION; OTHER NICOTINE-CONTAINING PRODUCTS USED TO INJECT NICKOTINE INTO THE HUMAN BODY
	CHAPTER 16			COMPOUNDS FROM MEAT, FISH, CRUSTACEANS, MOLLUSCS OR OTHER NON-BONE-FISH ANIMALS, OR FROM INSECTS
244		16.01		SAUSAGE AND SIMILAR PRODUCTS MADE FROM MEAT, FROM MEAT BYPRODUCTS AFTER SLAUGHTER, BLOOD OR INSECT; FOOD COMPOUNDS FROM SUCH PRODUCTS	RVC 40%
		16.02		MEAT, MEAT BYPRODUCTS AFTER SLAUGHTER, BLOOD OR INSECTS, PREPARED OR PRESERVED OTHER THAN AS MENTIONED
245			1602.20	- FROM ANIMAL LIVER:	CTH, PROVIDED THAT RAW MATERIAL FROM CHAPTERS 1, 2, AND 5 MEET WO; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTERS 1, 2, AND 5 MEET WO
			1602.3	- FROM BIRDS OF GROUP 01.05:
246			1602.31	- - FROM SWAN:	CTH, PROVIDED THAT RAW MATERIAL FROM CHAPTERS 1, 2, AND 5 MEET WO; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTERS 1, 2, AND 5 MEET WO
247			1602.32	- - FROM Domestic Gallus Chicken:	RVC 60%, PROVIDED THAT RAW MATERIAL FROM CHAPTERS 1, 2, AND 5 MEET WO-AK
248			1602.39	- - OTHER TYPES	CTH, PROVIDED THAT RAW MATERIAL FROM CHAPTERS 1, 2, AND 5 MEET WO; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTERS 1, 2, AND 5 MEET WO
			1602.4	- FROM PIG:
249			1602.41	- - Pork Leg and Its Parts:	RVC 40%
250			1602.42	- - Shoulder of Pork and Its Parts:	CTH, PROVIDED THAT RAW MATERIAL FROM CHAPTERS 1, 2, AND 5 MEET WO; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTERS 1, 2, AND 5 MEET WO
251			1602.49	- - OTHER TYPES INCLUDING MIXTURES:	CTH, PROVIDED THAT RAW MATERIAL FROM CHAPTERS 1, 2, AND 5 MEET WO; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTERS 1, 2, AND 5 MEET WO
252			1602.50	- FROM BEEF ANIMALS:	RVC 40%
253			1602.90	- OTHER TYPES INCLUDING PRODUCTS PROCESSED FROM ANIMAL BLOOD:	CTH, PROVIDED THAT RAW MATERIAL FROM CHAPTERS 1, 2, AND 5 MEET WO; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTERS 1, 2, AND 5 MEET WO
		16.04		FISH PREPARED OR PRESERVED; SMOKED EEL AND PRODUCTS REPLACING SMOKED EEL MADE FROM EEL EGGS
			1604.1	- FISH, WHOLE OR IN PIECES BUT NOT CUT SMALL:
254			1604.11	- - FROM SALMON:	CC; OR RVC 40%
255			1604.12	- - FROM COLD-WATER COD:	RVC 40%
256			1604.13	- - FROM OILY COD, BONELESS COD, AND COD FISH:	RVC 40%
257			1604.15	- - FROM HAKE:	RVC 40%
258			1604.16	- - FROM WHITEFISH (COD):	CC, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK
259			1604.17	- - FROM EEL:	CC; OR RVC 40%
260			1604.18	- - FROM SHARK SCALES:	CC; OR RVC 40%
261			1604.19	- - OTHER TYPES:	CC; OR RVC 40%
262			1604.20	- FISH PREPARED OR PRESERVED BY OTHER MEANS:	CC; OR RVC 40%
			1604.3	- SMOKED EEL AND PRODUCTS REPLACING SMOKED EEL:
263			1604.31	- - SMOKED EEL:	CC; OR RVC 40%
264			1604.32	- - PRODUCTS REPLACING SMOKED EEL:	CC; OR RVC 40%
		16.05		CRUSTACEANS, MOLLUSCS AND OTHER NON-BONE-FISH ANIMALS PREPARED OR PRESERVED
265			1605.10	- CRAB, SHRIMP:	RVC 35%
			1605.2	- SHrimp AND PRawn:
266			1605.21	- - NOT IN AERATED PACKAGING	RVC 35%
267			1605.29	- - OTHER TYPES:	RVC 35%
268			1605.30	- CRAB LOBSTER:	CC, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK
269			1605.40	- OTHER CRUSTACEANS:	CC, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK
			1605.5	- MOLLUSCS:
270			1605.51	- - OYSTERS:	CC, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK
271			1605.52	- - SCALLOPS, INCLUDING QUEEN SCALLOPS:	CC, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK
272			1605.53	- - Mussels (Mussels):	CC, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK
273			1605.54	- - Squid:	CC, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK
274			1605.55	- - Clams (Clams):	CC, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK
275			1605.56	- - Other Molluscs:	CC, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK
276			1605.57	- OTHER NON-BONE-FISH ANIMALS:	- - SEA CUCUMBERS:
277			1605.58	CC, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK; OR RVC 40%, PROVIDED THAT RAW MATERIAL FROM CHAPTER 3 MEET WO-AK	CC, provided that raw materials from Chapter 3 meet WO-AK; or RVC 40%, provided that raw materials from Chapter 3 meet WO-AK
278			1605.59	- Other types	CC, provided that raw materials from Chapter 3 meet WO-AK; or RVC 40%, provided that raw materials from Chapter 3 meet WO-AK
			1605.6	- Aquatic non-vertebrate animals:
279			1605.61	- - Sea cucumber	CC, with the condition that raw materials from Chapter 3 meet WO-AK; or RVC 40%, with the condition that raw materials from Chapter 3 meet WO-AK
280			1605.62	- - Crisp	CC, with the condition that raw materials from Chapter 3 meet WO-AK; or RVC 40%, with the condition that raw materials from Chapter 3 meet WO-AK
281			1605.63	- - Sponge	CC, with the condition that raw materials from Chapter 3 meet WO-AK; or RVC 40%, with the condition that raw materials from Chapter 3 meet WO-AK
282			1605.69	- - Other types	CC, with the condition that raw materials from Chapter 3 meet WO-AK; or RVC 40%, with the condition that raw materials from Chapter 3 meet WO-AK
	Chapter 19			Food products from cereals, flour, starch, or milk; various types of bread
		19.01		Malt extract; food products from flour, sheets, coarse flour, starch, or malt extract, not containing cocoa or containing less than 40% by weight of cocoa with all fat removed, unprocessed or not detailed elsewhere; food products from products in groups 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa with all fat removed, unprocessed or not detailed elsewhere
283			1901.10	- Infant or young child formula suitable for use, packaged for retail sale:	CTH, with the condition that raw materials from Groups 04.01 to 04.04 and Chapters 10 and 11 have origin in the territory of any member country; or RVC 40%, with the condition that raw materials from Groups 04.01 to 04.04 and Chapters 10 and 11 have origin in the territory of any member country.
284			1901.20	- Mixed flour and kneaded flour for preparation of bread in heading 19.05:	CTH, with the condition that raw materials from Chapters 10 and 11 have origin in the territory of any member country; or RVC 40%, with the condition that raw materials from Chapters 10 and 11 have origin in the territory of any member country
285			1901.90	- Other types:	Specifically for HS codes 1901.90.2010 and 1901.90.2020 of South Korea: WO-AK. For other HS codes: CTH, with the condition that raw materials from Groups 04.01 to 04.04 and Chapters 10 and 11 have origin in the territory of any member country; or RVC 40%, with the condition that raw materials from Groups 04.01 to 04.04 and Chapters 10 and 11 have origin in the territory of any member country.
		19.04		Processed food products obtained through roasting or popping of cereals or cereal products (e.g., corn flakes made from wheat flour); cereals (except wheat), in grain form, flake form, or other forms of grains (excluding flour, sheets, and coarse flour), partially cooked or otherwise processed, unprocessed or not detailed elsewhere
286			1904.90	- Other types:	Specifically for HS codes 1904.90.1010 and 1904.90.1090 of South Korea: CTH, with the condition that De minimis does not apply to raw materials without origin imported from a non-member country used in production of the product unless such raw material without origin has an HS code different from the HS code of the finished product; or RVC 40%. For other HS codes: CTH; or RVC 40%.
		19.05		Bread, pastry (pastry), cake, cookies and other types of bread, with or without cocoa; communion wafers, pharmaceutical capsules shells, sealing wafers, rice noodles and similar products
			1905.3	- Sweet cookies; waffles and wafer cookies:
287			1905.31	- - Sweet cookies:	CC; or RVC 40%
288			1905.32	- - Waffles and wafer cookies:	CC; or RVC 40%
289			1905.90	- Other types:	CC; or RVC 40%
	Chapter 20			Vegetable and fruit preparations, including nuts or other parts of trees
		20.03		Mushrooms and truffles (truffles), processed or preserved by methods other than vinegar or acetic acid preservation
290			2003.90	- Other:	CTH + RVC 60%
		20.05		Processed vegetables other than those preserved by methods other than vinegar or acetic acid, not frozen, except products falling under heading 20.06
			2005.9	- Other vegetables and vegetable mixtures:
291			2005.91	- - Bamboo shoots	RVC 40%
292			2005.99	- - Other:	Specifically for the Korean HS code 2005.99.1000: RVC 60%. For other HS codes: RVC 40%.
293		20.06		Vegetables, fruits, nuts, fruit peels and other parts of trees preserved with sugar (dried with sugar coating, soaked in syrup or coated with sugar)	RVC 45%
		20.08		Fruits, nuts and other edible parts of trees processed or preserved by methods other than those involving additional sugar or sweeteners or alcohol, not detailed elsewhere
			2008.1	- Nuts, peanuts and other seeds:
294			2008.11	- - Peanuts:	RVC 40%, provided that the raw material from Chapter 12 meets WO-AK
295			2008.19	- - Other types, including mixtures:	CTH, provided that the raw materials of Subheadings 0802.31, 0802.32, 0802.40 and 0802.90 meet WO-AK; or RVC 40%, provided that the raw materials of Subheadings 0802.31, 0802.32, 0802.40 and 0802.90 meet WO-AK
296			2008.20	- Pineapple:	CC, provided that the raw material from Chapter 8 meets WO-AK; or RVC 40%, provided that the raw material from Chapter 8 meets WO-AK
			2008.9	- Other types, including mixtures except those falling under Subheading 2008.19:
297			2008.93	- - Blueberry (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium Vitis-idaea):	CC; or RVC 40%
298			2008.97	- - Mixtures:	CC; or RVC 40%
299			2008.99	- - Other types:	A. For ready-prepared seaweed: RVC 40%, provided that the raw material from Group 1212.21 meets WO-AK B. For other goods: CC; or RVC 40%
		20.09		Fruit and nut juices (including grape must and coconut water) and vegetable juice, unfermented and not mixed with alcohol, whether or not mixed with sugar or other sweeteners
			2009.4	- Pineapple juice:
300			2009.41	- - With Brix value not exceeding 20	CC, provided that the raw material from Chapter 8 meets WO-AK
301			2009.49	- - Other types	CC, provided that the raw material from Chapter 8 meets WO-AK
			2009.8	- Juice of a single fruit, nut or other vegetable:
302			2009.81	- - Blueberry juice (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberry juice (Vaccinium Vitis-idaea):	CC; or RVC 40%
303			2009.89	- - Other types:	CC; or RVC 40%
304			2009.90	- Mixed juice:	CC; or RVC 40%
	Chapter 21			Other edible preparations
		21.01		Extracts, essences and concentrates from coffee, tea or Paraguay tea, and products with a basic component of these products or with a basic component of coffee, tea or Paraguay tea; curly endive and other substitutes for roasted coffee, and extracts, essences and concentrates thereof
305			2101.20	- Extracts, essences and concentrates from tea or Paraguay tea, and products with a basic component of such extracts, essences or concentrates or with a basic component of tea or Paraguay tea:	CTH, provided that the raw material from Group 09.02 meets WO-AK; or RVC 40%, provided that the raw material from Group 09.02 meets WO-AK
		21.03		Sauces and sauce preparations; mixed seasonings and thickening powders; fine and coarse powders from mustard seeds and processed mustard
306			2103.90	- Other types:	Specifically for Korean HS codes 2103.90.1030, 2103.90.9030, 2103.90.9090: CTH, provided that the raw materials from Chapters 7 and 9 meet WO-AK; or RVC 40%, provided that the raw materials from Chapters 7 and 9 meet WO-AK. For other HS codes: CTH; or RVC 40%.
		21.06		Other food preparations not otherwise specified
307			2106.90	- Other types:	RVC 40%, provided that the raw materials from Subheadings 1211.20, 1302.14 and 1302.19 meet WO-AK
	Chapter 22			Beverages, Alcohol and Vinegar
		22.02		Water, including mineral water and carbonated water, sweetened with sugar or other sweeteners or flavorings, and non-alcoholic beverages, excluding fruit juices, nut-based juices (from nuts), and vegetable juices falling under heading 20.09
308			2202.10	- Water, including mineral water and carbonated water, sweetened with sugar or other sweeteners or flavorings:	RVC 40%
			2202.9	- Other types:
309			2202.91	- - Non-alcoholic beer	RVC 40%, provided that the raw materials of Subheadings 1211.20, 1302.14 and 1302.19 meet WO-AK
310			2202.99	- Other types:	RVC 40%, provided that the raw materials of Subheadings 1211.20, 1302.14 and 1302.19 meet WO-AK
311		22.03		Beer produced from malt	CC; or RVC 40%
		22.04		Fresh grape wine, including high-strength wine and must, excluding those falling under heading 20.09
			2204.2	- Other types of wine; must fortified to prevent or inhibit fermentation:
312			2204.21	- - Types in containers not exceeding 2 liters:	CC; or RVC 40%
313			2204.22	- - Types in containers over 2 liters but not exceeding 10 liters:	CC; or RVC 40%
314			2204.29	- Other types:	CC; or RVC 40%
		22.08		Un-denatured ethyl alcohol with an alcohol content below 80% by volume; strong spirits, flavored spirits, and other alcoholic beverages
315			2208.20	- Strong spirits obtained from distillation of grape wine or grape pomace:	CC; or RVC 40%
316			2208.30	- Whisky:	CC; or RVC 40%
317			2208.70	- Flavored spirits:	RVC 40%, provided that the raw materials of Subheadings 1211.20, 1302.14 and 1302.19 meet WO-AK
	Chapter 23			Food and food waste from the food industry; animal feed products
		23.01		Fine powders, coarse powders, and pellets from meat or meat by-products after slaughter, from fish or from other invertebrates or aquatic animals without a backbone; suet
318			2301.20	- Fine powders, coarse powders, and pellets from fish or from other invertebrates or aquatic animals without a backbone:	CC; or RVC 40%
		23.06		Fatty solids and other solid waste, whether ground or not, obtained from the extraction process of fats or vegetable oils or microorganisms, excluding those falling under headings 23.04 or 23.05
319			2306.50	- From coconut or coconut meat:	CC, provided that the raw materials from Chapter 8 meet WO-AK; or RVC 40%, provided that the raw materials from Chapter 8 meet WO-AK
320		23.08		Plant and plant waste, waste and by-products of plants, in pellet form or not, used for animal feed, not otherwise specified or detailed	CC, provided that the raw materials from Chapter 8 meet WO-AK; or RVC 40%, provided that the raw materials from Chapter 8 meet WO-AK
		23.09		Animal feed products
321			2309.90	- Other types:	RVC 40%
	Chapter 24			Tobacco and substitute tobacco for multi-purpose use; products, whether or not containing nicotine, intended for smoking without ignition; other nicotine-containing products used for nicotine delivery to the human body
322		24.01		Unmanufactured tobacco leaves; tobacco leaf waste	WO
		24.02		Cigars, half-cigars, small cigars, and cigarettes made from tobacco leaves or substitute tobacco leaves
323			2402.20	- Cigarettes containing tobacco:	CTH, provided that the value of raw materials without origin from Group 24.03 does not exceed 60% of the FOB value of the product
		24.04		Products not containing tobacco, whole tobacco leaf, nicotine, or substitute tobacco leaves or substitute nicotine, intended for smoking without ignition; other nicotine-containing products used for nicotine delivery to the human body
			2404.1	- Other types of products intended for smoking without ignition:
324			2404.11	- - Not containing tobacco or whole tobacco leaf	CTH, except from Group 24.03; or RVC 40%
325			2404.12	- - Other types, not containing nicotine:	CTH, except from Group 38.24; or RVC 40%
326			2404.19	- - Other types:	A. For substitute tobacco leaves already processed: CTH, except from Group 24.03 B. For other goods: CTH, except from Group 38.24; or RVC 40%
			2404.9	- Other types:
327			2404.91	- - Types intended for oral use:	RVC 40%, provided that the raw materials of Subheadings 1211.20, 1212.21, 1302.14 and 1302.19 meet WO-AK
328			2404.92	- - Types intended for dermal absorption:	CTH, except from Group 38.24; or RVC 40%
	PART VI - PRODUCTS OF THE CHEMICAL INDUSTRY OR RELATED INDUSTRIES
	Chapter 29			Organic Chemicals
		29.21		Amines and Derivatives
			2921.2	- Aliphatic polyfunctional amines and their derivatives; salts thereof:
329			2921.21	- - Ethylenediamine and its salts	CTSH; or RVC 40%
330			2921.29	- Other types	CTSH; or RVC 40%
		29.22		Amino compounds with oxygen functionality
			2922.1	- Alcohols - amines, excluding those containing two or more oxygen functionalities, their ethers and esters; salts thereof:
331			2922.12	- - Diethanolamine and its salts	CTSH; or RVC 40%
332			2922.15	- Triethanolamine	CTSH, except from Subheading 2922.19; or RVC 40%
			2922.4	Amino acids, excluding those containing two or more oxygen functionalities, and their esters; salts thereof:
333			2922.41	- - Lysine and its esters; salts thereof	CTSH; or RVC 40%
		29.23		Tetravalent amine salts and hydroxides; lecithins and other phosphatidyl lipids, whether or not identified chemically
334			2923.30	- Tetraethylammonium perfluorooctanesulfonate	CTSH, except from Subheadings 2923.40 and 2923.90; or RVC 40%
335			2923.40	- Didecyldimethylammonium perfluorooctanesulfonate	CTSH, except from Subheadings 2923.30 and 2923.90; or RVC 40%
336			2923.90	- Other types	CTSH, except from Subheadings 2923.30 and 2923.40; or RVC 40%
	Chapter 33			Essential Oils and Related Products; Perfumes, Cosmetics, or Hygiene Preparations
		33.01		Essential oils (whether or not de-terpenized), including waxed essential oils and pure essential oils; resinoids; oil distillates in fats, in non-volatile oils, in waxes or similar substances, obtained by extraction or impregnation; terpene residues from the de-terpenization of various essential oils; distilled essential oils and water solutions thereof
337			3301.30	- Resinoids	CTSH; or RVC 40%
338			3301.90	- Other types:	CTH, provided that the raw materials of Subheadings 1211.20, 1302.14 and 1302.19 meet WO-AK; or RVC 40%, provided that the raw materials of Subheadings 1211.20, 1302.14 and 1302.19 meet WO-AK
	PART VII - PLASTICS AND PRODUCTS THEREOF; RUBBER AND RUBBER PRODUCTS
	Chapter 40			Rubber and rubber products
		40.11		Inflatable tires, new:
339			4011.10	- For motor cars (including station wagons and sports cars)	CTH + RVC 55%
340			4011.20	- For buses or lorries:	CTH + RVC 55%
341			4011.40	- For motorcycles	CTH + RVC 55%
	PART VIII - SKIN, LEATHER, FUR AND PRODUCTS THEREOF; UPHOLSTERY AND UPHOLSTERED FURNITURE; TRAVEL GOODS, BAGS AND SIMILAR CONTAINERS; ANIMAL OFFAL (EXCEPT SILK WORM CASINGS)
	Chapter 42			Leather products; upholstery and upholstered furniture; travel goods, bags and similar containers; animal offal (except silk worm casings)
		42.03		Garments and accessories thereof, of tanned leather or of leather and artificial leather
			4203.2	- Gloves, fingerless gloves and mittens:
342			4203.21	- - Special design types for sports use:	CC
	PART XI - TEXTILE FIBERS AND WOVEN PRODUCTS
	Chapter 50			Silk
343		50.01		Silkworm cocoons suitable for silk production	CC; or RVC 40%
344		50.02		Raw silk (unreeled)	CC; or RVC 40%
345		50.03		Waste silk (including unsuitable cocoons, waste fibers and recycled fibers)	CC; or RVC 40%
346		50.06		Silk filaments and spun from waste silk, packaged for retail sale; silk worm casings	CTH, except from Heading 50.04 to Heading 50.05; or RVC 40%
347		50.07		Woven fabrics of silk or waste silk	CTH; or printing or dyeing must be accompanied by at least two preliminary processing or finishing operations on the product; or RVC 40%
	Chapter 51			Sheep's wool, animal fine or coarse hair; fibers from sheep's tail or horse's mane and woven fabric from the aforementioned materials
348		51.01		Raw sheep's wool, not carded or well carded	CC; or RVC 40%
349		51.02		Fine or coarse animal hair, raw or not carded or well carded	CC; or RVC 40%
350		51.03		Sheep's wool waste or fine or coarse animal hair waste, including fiber waste but excluding recycled wool	CC; or RVC 40%
351		51.04		Recycled sheep's wool or fine or coarse animal hair	CC; or RVC 40%
352		51.05		Sheep's wool and fine or coarse animal hair, carded or well carded (including finely carded sheep's wool in segments)	CC; or RVC 40%
353		51.09		Woolen yarn, packaged for retail sale	CTH, except from Group 51.06 to Group 51.08; or RVC 40%
354		51.11		Woven fabric from carded woolen yarn or from coarse animal hair carded	CTH; or printing or dyeing must be accompanied by at least two preliminary processing or finishing stages of the product; or RVC 40%
355		51.12		Woven fabric from well-carded woolen yarn or from fine animal hair well-carded	CTH; or printing or dyeing must be accompanied by at least two preliminary processing or finishing stages of the product; or RVC 40%
356		51.13		Woven fabric from coarse animal hair, horse tail fiber, or horse mane fiber	CTH; or printing or dyeing must be accompanied by at least two preliminary processing or finishing stages of the product; or RVC 40%
	Chapter 52			Cotton
357		52.01		Raw cotton fibers, not carded or well carded	CC; or RVC 40%
358		52.02		Cotton waste (including fiber waste and recycled cotton)	CC; or RVC 40%
359		52.03		Carded cotton fibers	CC; or RVC 40%
360		52.07		Packaged retail sale of cotton yarn (excluding sewing thread)	CTH, except from Group 52.04 to Group 52.06; or RVC 40%
	Chapter 53			Fibers of other plant origin; paper fibers and woven fabric from paper fibers
361		53.01		Flax, in raw form or processed but not yet spun into yarn; tow (tow) flax and flax waste (including fiber waste and recycled flax)	CC; or RVC 40%
362		53.02		Hemp (Cannabis sativa L.), in raw form or processed but not yet spun into yarn; tow (tow) and hemp waste (including fiber waste and recycled hemp)	CC; or RVC 40%
363		53.03		Jute and other plant fibers, in raw form or processed but not yet spun into yarn; tow (tow) and waste of these fibers (including fiber waste and recycled fibers)	CC; or RVC 40%
364		53.05		Coir, abaca (Manila hemp or Musa textilis Nee), ramie, and other plant fibers, in raw form or processed but not yet spun into yarn; tow (tow), fiber dust, and waste of these fibers (including fiber waste and recycled fibers)	CC; or RVC 40%
365		53.09		Woven fabric from flax fibers	CTH; or printing or dyeing must be accompanied by at least two preliminary processing or finishing stages of the product; or RVC 40%
366		53.10		Woven fabric from jute or other plant fibers in Group 53.03	CTH; or printing or dyeing must be accompanied by at least two preliminary processing or finishing stages of the product; or RVC 40%
367		53.11		Woven fabric from other plant origin fibers; woven fabric from paper fibers	CTH; or printing or dyeing must be accompanied by at least two preliminary processing or finishing stages of the product; or RVC 40%
	Chapter 54			Artificial filament fibers; strips and similar forms from artificial textile materials
368		54.01		Sewing thread made from artificial filament fibers, whether or not packaged for retail sale	CC; or RVC 40%
369		54.02		Synthetic filament fibers (excluding sewing thread), unpackaged for retail sale, including monofilament synthetic fibers with a fineness below 67 decitex	CC; or RVC 40%
370		54.03		Recycled synthetic filament fibers (excluding sewing thread), unpackaged for retail sale, including recycled monofilament fibers with a fineness below 67 decitex	CC; or RVC 40%
371		54.04		Monofilament synthetic fibers with a fineness of 67 decitex or more and cross-sectional diameter not exceeding 1 mm; strips and similar forms (e.g., artificial straw) from synthetic textile materials with a surface width not exceeding 5 mm	CC; or RVC 40%
372		54.05		Monofilament recycled fibers with a fineness of 67 decitex or more and cross-sectional diameter not exceeding 1 mm; strips and similar forms (e.g., artificial straw) from recycled synthetic textile materials with a surface width not exceeding 5 mm	CC; or RVC 40%
373		54.06		Artificial filament fibers (excluding sewing thread), packaged for retail sale	CC; or RVC 40%
	Chapter 55			Artificial staple fiber
374		55.01		Synthetic tow filament	CC; or RVC 40%
375		55.02		Recycled synthetic tow filament	CC; or RVC 40%
376		55.03		Synthetic staple fiber, uncombed, poorly combed, or otherwise processed to facilitate yarn drawing	CC; or RVC 40%
377		55.04		Recycled synthetic staple fiber, uncombed, poorly combed, or otherwise processed to facilitate yarn drawing	CC; or RVC 40%
378		55.05		Waste (including waste fibers, waste yarn, and recycled materials) from artificial staple fibers	CC; or RVC 40%
379		55.06		Synthetic staple fiber, combed, well combed, or otherwise processed to facilitate yarn drawing	CC; or RVC 40%
380		55.07		Recycled synthetic staple fiber, combed, well combed, or otherwise processed to facilitate yarn drawing	CC; or RVC 40%
381		55.11		Yarn (excluding sewing thread) from artificial staple fibers, packaged for retail sale	CTH, except those falling within Group 55.08 to Group 55.10; or RVC 40%
382	Chapter 56			Non-woven fabrics, felts and other non-woven products; special-purpose yarns; automotive cords, ropes, cables and related products	CC; or RVC 40%
383	Chapter 57			Carpets and other floor coverings	CC; or RVC 40%
	Chapter 58			Special woven fabrics; knitted fabrics; lace; decorative carpets; trimmings; embroidery
384		58.01		Woven fabrics with raised loops and chenille fabrics, excluding those falling within Group 58.02 or Group 58.06	CC; or RVC 40%
385		58.02		Terry toweling fabric and other woven fabrics with raised loop structures, excluding narrow width fabrics falling within Group 58.06; knitted fabrics for pile effect, excluding products falling within Group 57.03	CC; or RVC 40%
386		58.03		Narrow width woven fabrics, excluding those falling within Group 58.07; narrow width fabrics consisting of longitudinal fibers without interlocking transverse fibers by adhesive (bolducs)	CC; or RVC 40%
387		58.04		Fabrics of tufted and other netted structures, not including woven fabrics, knitted fabrics, or crocheted fabrics; lace in strips, ribbons, or patterned forms, excluding those falling within Groups from 60.02 to 60.06	CC; or RVC 40%
388		58.05		Hand-woven decorative carpets in the style of Gobelins, Flanders, Aubusson, Beauvais and similar styles, and hand-embroidered carpets (e.g., cross-stitch, needlepoint), unfinished or finished	CC; or RVC 40%
389		58.06		Narrow width woven fabrics, excluding those falling within Group 58.07; narrow width fabrics consisting of longitudinal fibers without interlocking transverse fibers by adhesive (bolducs)	CC; or RVC 40%
390		58.07		Labels, badges and similar items from woven materials, in pieces, strips, cut to shape or size, not embroidered	CC; or RVC 40%
391		58.08		Woven ribbons; decorative strips, not embroidered, excluding those knitted or crocheted; ties, garters and similar items	CC; or RVC 40%
392		58.09		Woven fabrics from metallic fibers and woven fabrics from metallic blended fibers falling within Group 56.05, used for decorative purposes such as interior decoration or similar uses, unfinished or not otherwise specified in this chapter	CC; or RVC 40%
393	Chapter 59			Woven fabrics treated by dyeing, coating, impregnating or pressing; woven goods suitable for industrial use	CC; or RVC 40%
394	Chapter 61			Clothing and accessories, knitted or crocheted	CC; provided that the goods are cut and sewn in the territory of any Member State; or RVC 40%
	Chapter 62			Clothing and accessories, not knitted or crocheted
395		62.01		Outer garments, coats worn when traveling (car-coats), sleeveless jackets, sleeveless cloaks, hooded outer garments (including ski jackets), windbreakers, wind-resistant jackets and similar items for men or boys, excluding those falling within Group 62.03	CC; provided that the product is cut and sewn in the territory of any Member State; or RVC 40%
396		62.02		Outer garments, coats worn when traveling (car-coats), sleeveless jackets, sleeveless cloaks, hooded outer garments (including ski jackets), windbreakers, wind-resistant jackets and similar items for women or girls, excluding those falling within Group 62.04	CC; provided that the product is cut and sewn in the territory of any Member State; or RVC 40%
397		62.03		Trousers, matching outfits, jackets, blazers, long trousers, waist skirts with suspenders, split-leg pants and socks (excluding swimwear) for men or boys	CC; provided that the product is cut and sewn in the territory of any Member State; or RVC 40%
398		62.04		Trousers, matching outfits, jackets, blazers, dresses, skirts, skirt-like garments, waist skirts with suspenders, split-leg pants and socks (excluding swimwear) for women or girls	CC; provided that the product is cut and sewn in the territory of any Member State; or RVC 40%
399		62.05		Men's or boys' dress shirts	CC; provided that the product is cut and sewn in the territory of any Member State; or RVC 40%
400		62.06		Women's or girls' blouses, dresses, and tailored shirts (shirt-blouses)	CC; provided that the product is cut and sewn in the territory of any Member State; or RVC 40%
401		62.07		Men's or boys' singlets and other undergarments, briefs, underwear, nightwear, pajamas, bathrobes, indoor long robes and similar items	CC; provided that the product is cut and sewn in the territory of any Member State; or RVC 40%
402		62.08		Men's or boys' singlets and other undergarments, petticoats, slip dresses, tights, thigh-high stockings, nightwear, pajamas, indoor long robes made from sheer fabrics (negligees) for women or girls	CC; provided that the product is cut and sewn in the territory of any Member State; or RVC 40%
403		62.09		Ready-made clothing and accessories for children	CC; provided that the product is cut and sewn in the territory of any Member State; or RVC 40%
404		62.10		Clothing made from fabrics falling within Groups 56.02, 56.03, 59.03, 59.06 or 59.07	CC; provided that the product is cut and sewn in the territory of any Member State; or RVC 40%
405		62.11		Sportswear, snowboarding gear, and swimwear; other clothing	CC; provided that the product is cut and sewn in the territory of any Member State; or RVC 40%
406		62.12		Corsets, girdles, waistbands, sock garters, stockings, similar products and their components, made from knitted or crocheted materials	CC; provided that the product is cut and sewn in the territory of any Member State; or RVC 40%
407		62.13		Handkerchiefs and small scarves for neckties	CC, with the condition that the fabric of Group 50.07, from Group 51.11 to Group 51.13, from Group 52.08 to Group 52.12, from Group 53.09 to Group 53.11, from Group 54.07 to Group 54.08, from Group 55.12 to Group 55.16, from Group 58.01 to Group 58.02, and from Group 60.01 to Group 60.06 has origin in the territory of the exporting member state; or RVC 40%
408		62.14		Scarves, neckties, headscarves, shoulder shawls, veils, and similar items	CC, with the condition that the fabric of Group 50.07, from Group 51.11 to Group 51.13, from Group 52.08 to Group 52.12, from Group 53.09 to Group 53.11, from Group 54.07 to Group 54.08, from Group 55.12 to Group 55.16, from Group 58.01 to Group 58.02, and from Group 60.01 to Group 60.06 has origin in the territory of the exporting member state; or RVC 40%
409		62.15		Bow ties, cravats, and similar items	CC, with the condition that the product is cut and sewn in the territory of any member state; or RVC 40%
410		62.16		Gloves, fingerless gloves, and mittens	CC, with the condition that the product is cut and sewn in the territory of any member state; or RVC 40%
411		62.17		Other complete textile accessories; garment details or textile accessories, except those falling under Group 62.12	CC, with the condition that the product is cut and sewn in the territory of any member state; or RVC 40%
	Chapter 63			Other finished woven goods; fabric sets; woven garments and other used woven goods; scrap fabrics
412		63.01		Blankets and travel blankets	CC, with the condition that the fabric of Group 50.07, from Group 51.11 to Group 51.13, from Group 52.08 to Group 52.12, from Group 53.09 to Group 53.11, from Group 54.07 to Group 54.08, from Group 55.12 to Group 55.16, from Group 58.01 to Group 58.02, and from Group 60.01 to Group 60.06 has origin in the territory of any member state and the product is cut and sewn in the territory of any member state; or RVC 40%
413		63.02		Bed linen (including bed sheets, pillowcases, tablecloths, bathroom towels, kitchen towels), and similar items	CC, with the condition that the fabric of Group 50.07, from Group 51.11 to Group 51.13, from Group 52.08 to Group 52.12, from Group 53.09 to Group 53.11, from Group 54.07 to Group 54.08, from Group 55.12 to Group 55.16, from Group 58.01 to Group 58.02, and from Group 60.01 to Group 60.06 has origin in the territory of any member state and the product is cut and sewn in the territory of any member state; or RVC 40%
414		63.03		Curtains (including decorative curtains) and inner drapes; curtain headings or bed valances	CC, with the condition that the fabric of Group 50.07, from Group 51.11 to Group 51.13, from Group 52.08 to Group 52.12, from Group 53.09 to Group 53.11, from Group 54.07 to Group 54.08, from Group 55.12 to Group 55.16, from Group 58.01 to Group 58.02, and from Group 60.01 to Group 60.06 has origin in the territory of any member state and the product is cut and sewn in the territory of any member state; or RVC 40%
415		63.04		Other interior decoration items, except those falling under Group 94.04	CC, with the condition that the fabric of Group 50.07, from Group 51.11 to Group 51.13, from Group 52.08 to Group 52.12, from Group 53.09 to Group 53.11, from Group 54.07 to Group 54.08, from Group 55.12 to Group 55.16, from Group 58.01 to Group 58.02, and from Group 60.01 to Group 60.06 has origin in the territory of any member state and the product is cut and sewn in the territory of any member state; or RVC 40%
416		63.05		Bags and sacks for packaging goods	CC, with the condition that the fabric of Group 50.07, from Group 51.11 to Group 51.13, from Group 52.08 to Group 52.12, from Group 53.09 to Group 53.11, from Group 54.07 to Group 54.08, from Group 55.12 to Group 55.16, from Group 58.01 to Group 58.02, and from Group 60.01 to Group 60.06 has origin in the territory of any member state and the product is cut and sewn in the territory of any member state; or RVC 40%
417		63.06		Waterproof fabrics, awning covers, and sunshades; tents (including temporary shelters and similar items); sails for boats, surfboards, or sandboards; camping equipment	CC, with the condition that the fabric of Group 50.07, from Group 51.11 to Group 51.13, from Group 52.08 to Group 52.12, from Group 53.09 to Group 53.11, from Group 54.07 to Group 54.08, from Group 55.12 to Group 55.16, from Group 58.01 to Group 58.02, and from Group 60.01 to Group 60.06 has origin in the territory of any member state and the product is cut and sewn in the territory of any member state; or RVC 40%
418		63.07		Other finished goods, including patterned garments	CC, with the condition that the fabric of Group 50.07, from Group 51.11 to Group 51.13, from Group 52.08 to Group 52.12, from Group 53.09 to Group 53.11, from Group 54.07 to Group 54.08, from Group 55.12 to Group 55.16, from Group 58.01 to Group 58.02, and from Group 60.01 to Group 60.06 has origin in the territory of any member state and the product is cut and sewn in the territory of any member state; or RVC 40%
419		63.08		Fabric sets including woven fabrics and threads, with or without accessories, used for making quilts, decorative carpets, tablecloths or embroidered napkins, or similar woven products, pre-packed for retail sale	CC, with the condition that the fabric of Group 50.07, from Group 51.11 to Group 51.13, from Group 52.08 to Group 52.12, from Group 53.09 to Group 53.11, from Group 54.07 to Group 54.08, from Group 55.12 to Group 55.16, from Group 58.01 to Group 58.02, and from Group 60.01 to Group 60.06 has origin in the territory of any member state and the product is cut and sewn in the territory of any member state; or RVC 40%
420		63.09		Used woven goods other than garments	WO
421		63.10		Scrap fabrics, used tire cords, ropes, cables, and similar items from scrap fabrics, tire cords, ropes, cables, or from textile materials	WO
	PART XIII - STONE, GYPSUM, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC WARE, GLASS AND GLASS-BASED PRODUCTS
	Chapter 68			Stone, gypsum, cement, asbestos, mica or similar materials products
		68.02		Carved stone for monuments or building stones (excluding slate) and products made from the aforementioned types of stone, except those falling under heading 68.01; natural stone blocks used for inlaying and similar items, including natural stone (including slate), with or without backing; colored artificial stone dust, chips, and gravel made from natural stone (including slate)
			6802.9	- Other:
422			6802.91	- - Marble, travertine, and snow gypsum:	CC; or RVC 40%
		68.11		Cement-asbestos, cement-fiberglass or similar products
423			6811.40	- Containing asbestos:	A. For panels, shingles, tiles, and other similar products: CC; or RVC 40% B. For other goods: CTH; or RVC 40%
			6811.8	- Not containing asbestos:
424			6811.82	- - Panels, panels, tiles (tiles) and other similar products:	CC; or RVC 40%
	Chapter 69			Porcelain, earthenware
425		69.07		Tiles and floor tiles made of porcelain, earthenware; kiln-fired and wall tiles made of porcelain, earthenware, with or without backing; porcelain and earthenware finishing products	Converted to glazed ceramic bricks from unglazed ceramic bricks under heading 69.07; or CTH; or RVC 40%
	PART XIV - NATURAL OR CULTIVATED PEARLS, GEMSTONES OR SEMI-PRECIOUS STONES, PRECIOUS METALS, PRECIOUS METAL COATED METALS, AND PRODUCTS THEREOF; JEWELRY MADE OF OTHER MATERIALS; PRECIOUS METAL CURRENCY
	Chapter 71			Natural or cultured pearls, gemstones or semi-precious stones, precious metals, precious metal coated with precious metal, and products thereof; jewelry made of other materials; precious metal currency
426		71.01		Natural or cultured pearls, either processed or unprocessed but not strung into a string, not attached or set	WO
427		71.02		Diamonds, whether or not cut or polished, but not yet mounted or set	CTSH; or RVC 40%
428		71.03		Gemstones (excluding diamonds) and semi-precious stones, either processed or unprocessed but not strung into a string, not attached or set; unclassified gemstones (excluding diamonds) and semi-precious stones temporarily strung into a string for convenience of transport	CTSH; or RVC 40%
429		71.04		Synthetic or reconstituted gemstones or semi-precious stones, either processed or unprocessed but not strung into a string, not attached or set; unclassified synthetic or reconstituted gemstones or semi-precious stones temporarily strung into a string for convenience of transport	CTSH; or RVC 40%
		71.05		- Other
430			7105.90	CTSH; or RVC 40%	Jewelry and parts thereof, made of precious metals or precious metal coated with precious metal
		71.13		- Made of precious metals, whether or not plated or coated with precious metal:
			7113.1	- - Of silver, whether or not plated or coated with other precious metal:
431			7113.11	CTSH; or RVC 40%	- Of base metal coated with precious metal:
432			7113.20	CTSH; or RVC 40%	Precious metal or precious metal coated jewelry and parts thereof, made of precious metals or precious metal coated with precious metal
		71.14		- Made of precious metals, whether or not plated or coated with precious metal:
			7114.1	- - Of silver, whether or not plated or coated with other precious metal:
433			7114.11	CTSH; or RVC 40%	- Of base metal coated with precious metal
434			7114.20	CTSH; or RVC 40%	Other products made of precious metals or precious metal coated with precious metal
		71.15		- Other:
435			7115.90	CTSH; or RVC 40%	Products made of natural or cultured pearls, gemstones or semi-precious stones (natural, synthetic, or reconstituted)
436		71.16		CTSH; or RVC 40%	Jewelry made of other materials
		71.17		- Of base metal, whether or not plated with precious metal:
			7117.1	- - Studs and loose buttons:
437			7117.11	CTSH; or RVC 40%	- Other:
438			7117.90	CTSH; or RVC 40%	CTSH; or RVC 40%
	PART XV - BASIC METALS AND PRODUCTS THEREOF
	Chapter 72			Iron and Steel
439		72.09		Flat-rolled products of iron or steel, not alloyed, with a width of 600 mm or more, cold-rolled (cold worked), uncoated, coated, galvanized, or plated	CTM
		72.20		Stainless steel flat-rolled products with a width less than 600 mm
			7220.1	- Not hot-worked to excess:
440			7220.11	- - Thickness of 4.75 mm or more:	CTM, except from Heading 72.19
441			7220.12	- - Thickness less than 4.75 mm:	CTM, except from Heading 72.19
	Chapter 74			Copper and products thereof
442		74.08		Copper wire	CTM, excluding subheading 74.07; or RVC 40%
443		74.13		Braided, spliced, woven, or similar copper cables and wires, not insulated	CTM, excluding subheading 74.07; or RVC 40%
	Chapter 76			Other basic metals; metal ceramics; products thereof
444		76.05		Magnesium and products thereof, including scrap and waste	- Crushed, milled, and granulated materials, classified by size; powders:
445		76.14		CTSM; or RVC 40%	Chapter 81
	Miscellaneous goods of basic metals			Fasteners for loose sheets or files, file folders, letter holders, paper clips, card index holders, and similar office items made of basic metals; fasteners in the form of strips (e.g., for offices, for cushioning technology, packaging), made of basic metals
		81.04		CTSM; or RVC 40%
446			8104.30	Chapter 83	Miscellaneous articles of base metal
	Air conditioning units comprising a motor-driven fan and components that change temperature and humidity, including separate dehumidification units:			- Designed for installation in windows, walls, ceilings, or floors, as a single unit (installed within the same housing) or "multi-functional system" (separate hot and cold units):
447		83.05		RVC 45%	Other separate machinery and mechanical equipment of Chapter 84
	- Passenger conveyors:
	- - For airports:			CTSM; or RVC 40%
		84.15		- Other:
448			8415.10	CTSM; or RVC 40%	- Other machinery and mechanical equipment:
		84.79		- - For metalworking, including wire coiling machines for electrical wiring:
			8479.7	CTSM; or RVC 40%
449			8479.71	- - Cold isostatic pressing machine	CTSM; or RVC 40%
450			8479.79	- - Other:	CTSM; or RVC 40%
			8479.8	Ball bearings or bushings
451			8479.81	- Ball bearings:	CTSM; or RVC 40%
452			8479.83	Machinery using metal deposition technology	- By metal deposition:
453			8479.89	CTSM; or RVC 40%	- By gypsum, cement, ceramic, or glass deposition:
		84.82		CTSM; or RVC 40%
454			8482.10	- Other:	CTSM; or RVC 40%
		84.85		Machinery and equipment used solely or mainly for the production of semiconductor blocks or thin semiconductor wafers, semiconductor components, integrated circuits, or flat panel displays; machinery and equipment mentioned in Note 11 (C) to this Chapter; parts and accessories
455			8485.10	- Machinery and equipment for producing thin semiconductor blocks or wafers:	Revert to Subheading 8486.10 within this Subheading, or CTSM; or RVC 40%
456			8485.30	- Machinery and equipment for producing semiconductor components or integrated circuits:	Revert to Subheading 8486.20 within this Subheading, or CTSM; or RVC 40%
457			8485.80	- Machinery and equipment for producing flat panel displays:	Revert to Subheading 8486.30 within this Subheading, or CTSM; or RVC 40%
		84.86		- Machinery and equipment mentioned in Note 11 (C) of this Chapter:
458			8486.10	Revert to Subheading 8486.40 within this Subheading, or CTSM; or RVC 40%	Change to Subheading 8486.10 from within this Subheading or CTSH; or RVC 40%
459			8486.20	- Machinery and equipment for producing semiconductor components or integrated circuits:	Change to Subheading 8486.20 from within this Subheading or CTSH; or RVC 40%
460			8486.30	- Machinery and equipment for producing flat panel displays:	Change to Subheading 8486.30 from within this Subheading or CTSH; or RVC 40%
461			8486.40	- Equipment specified in Note 11 (C) of this Chapter:	Change to Subheading 8486.40 from within this Subheading or CTSH; or RVC 40%
	Chapter 85			Electrical machinery and equipment, and parts thereof; sound recording and reproducing machines, video recording and reproducing machines, television image and sound recording and reproducing machines, and parts and accessories thereof
		85.04		Transformers (transformers and current transformers), static electricity converters (e.g., rectifiers) and coils
462			8504.50	- Other coils:	CTSH; or RVC 45%
		85.08		Vacuum cleaners
			8508.1	- With integral electric motor:
463			8508.19	- - Other types:	A. For household vacuum cleaners: CTH; or RVC 40% B. For other goods: CTSH; or RVC 40%
464			8508.60	- Other vacuum cleaners	CTSH; or RVC 40%
		85.17		Telephones, including smart phones and telephones for mobile cellular networks or other wireless networks; devices for transmitting or receiving sound, images, or other data, including telecommunications networking equipment (such as those used in local area networks or wide area networks), except devices for transmission or reception of groups 84.43, 85.25, 85.27, or 85.28
			8517.1	- Telephones, including smart phones and telephones for mobile cellular networks or other wireless networks:
465			8517.13	- - Smart phones	CTSH; or RVC 40%
466			8517.14	- - Other telephones for mobile cellular networks or other wireless networks	CTSH; or RVC 40%
			8517.6	- Other devices for transmitting or receiving sound, images, or other data, including wired and wireless information networking equipment (such as those used in local area networks or wide area networks):
467			8517.61	- - Base station equipment	A. For transmission equipment with a receiver: Conversion from transmission equipment of Subheading 8517.61 or CTSH; or RVC 40% B. For other goods: CTH or RVC 40%
468			8517.62	- - Receivers, changers and transmitters or reproducers of sound, images, or other data formats, including switching and routing equipment:	A. For transmission equipment with a receiver: Conversion from transmission equipment of Subheading 8517.62 or CTSH; or RVC 40% B. For other goods: CTH; or RVC 40%
			8517.7	- Parts:
469			8517.71	- - Antennas and antenna reflectors; accessories used in conjunction	Conversion to Subheading 8517.71 within this subheading or CTSH; or RVC 40%
470			8517.79	- - Other types:	Conversion to Subheading 8517.71 within this subheading or CTSH; or RVC 40%
		85.18		Microphones and microphone stands; loudspeakers, whether or not incorporated in a speaker cabinet; headphones with headband and earcup design and headphones without headband and earcup design, with or without a microphone connection, and units comprising one or more microphones and one or more loudspeakers; audio amplification equipment; electronic sound amplifiers
471			8518.30	- Headphones with headband and headphones without headband, with or without a microphone connection, and units comprising one or more microphones and one or more loudspeakers:	CTSH; or RVC 40%
472			8518.50	- Electronic sound amplifiers:	CTSH; or RVC 40%
		85.19		Sound recording and reproducing equipment
473			8519.30	- Disc players (with storage units but without amplification and sound reproduction units, i.e., speakers)	A. For disc players with automatic disc changing mechanism: CTSH; or RVC 40% B. For other goods: CTH; or RVC 40%
		85.22		Parts and accessories specifically used or primarily used for equipment of group 85.19 or 85.21
474			8522.90	- Other types:	CTSH; or RVC 40%
		85.23		Discs, tapes, solid-state storage devices, "smart cards," and other information storage media for sound recording or other content formats, whether recorded or not, including master and original templates used in disc production, but excluding products of Chapter 37
			8523.5	- Semiconductor information storage media:
475			8523.52	- - Smart cards	Conversion to Subheading 8523.52 within this subheading or CTSH; or RVC 40%
		85.24		Flat panel display modules, with or without integrated touch screen functionality
			8524.1	- Without driver or control circuitry:
476			8524.11	- - Liquid crystal	CTSH; or RVC 40%
477			8524.12	- - Organic Light-Emitting Diode (OLED)	CTSH; or RVC 40%
478			8524.19	- - Other types	CTSH; or RVC 40%
			8524.9	- Other types:
479			8524.91	- - Liquid crystal	CTSH; or RVC 40%
480			8524.92	- - Organic Light-Emitting Diode (OLED)	CTSH; or RVC 40%
481			8524.99	- - Other types	CTSH; or RVC 40%
		85.25		Transmitting equipment for radio broadcasting or television, with or without associated receiving or recording/reproducing sound equipment; television cameras, digital cameras, and video recorders
482			8525.60	- Transmitting equipment associated with a receiver:	CTSH; or RVC 40%
		85.28		Displays and projectors not associated with a television receiver; television receivers, with or without associated radio receiving equipment or recording/reproducing sound or image equipment
			8528.7	- Television receivers, with or without associated radio receiving equipment or recording/reproducing sound or image equipment:
483			8528.71	- - Not designed to be connected to a video display unit or screen:	A. For color television receivers for broadcasting: CTSH; or RVC 40% B. For other goods: CTH; or RVC 40%
484			8528.72	- - Other types, in color:	CTSH; or RVC 40%
		85.29		Parts specifically used or primarily used with equipment of groups from 85.24 to 85.28
485			8529.90	- Other types:	Conversion to Subheading 8529.90 within this subheading or CTSH; or RVC 40%
		85.32		Fixed capacitors, with fixed capacitance that is variable or adjustable (to a predetermined level)
			8532.2	- Other fixed capacitors:
486			8532.22	- - Aluminum electrolytic capacitors	CTSH; or RVC 40%
		85.36		Electrical equipment for switching, protection of electrical circuits, or connection in electrical circuits (e.g., switches, relays, circuit breakers, switchgear components, fuses, surge protectors, plugs, sockets, lamp holders and other connectors, junction boxes), for voltages not exceeding 1,000V; optical fiber connectors
487			8536.10	- Fuses:	CTSH; or RVC 45%
		85.39		Incandescent lamps or discharge lamps, including sealed beam headlights and ultraviolet or infrared lamps; fluorescent lamps; light-emitting diode (LED) sources
			8539.2	- Other types of incandescent lamps, excluding ultraviolet or infrared lamps:
488			8539.21	- - Halogen tungsten filament lamps:	CTSH; or RVC 40%
			8539.3	- Discharge lamps, excluding ultraviolet or infrared lamps:
489			8539.31	- - Fluorescent lamps, hot cathode:	CTSH; or RVC 40%
			8539.5	- Light-emitting diode (LED) sources:
490			8539.51	- - LED modules:	CTSH; or RVC 40%
491			8539.52	- - LED lamps:	CTSH; or RVC 40%
492			8539.90	- Parts:	CTSH; or RVC 40%
		85.40		Electronic lamps and electronic tubes using thermionic, cold cathode or photovoltaic cells (e.g., electronic lamps and vacuum or gas-filled discharge tubes, electronic rectifier mercury vapor lamps, electron tube cameras)
493			8540.20	- Camera tubes; image conversion units and image intensifiers; other photomultiplier tubes	CTSH; or RVC 40%
494			8540.40	- Data/graphics display tubes, monochrome; color display/tube, with phosphor dot pitch less than 0.4 mm:	A. For data/graphics display tubes, monochrome: CTH; or RVC 40% B. For other goods: CTSH; or RVC 40%
495			8540.60	- Other electron tubes:	CTSH; or RVC 40%
			8540.7	- Microwave tubes (e.g., magnetrons, klystrons, traveling wave tubes, carcinotrons), excluding grid-controlled tubes:
496			8540.71	- - Magnetrons	CTSH; or RVC 40%
497			8540.79	- - Other types	A. For klystron tubes: CTSH; or RVC 40% B. For other goods: CTH; or RVC 40%
			8540.8	- Electronic lamps and electronic tubes, other:
498			8540.89	- - Other types	CTSH; or RVC 40%
			8540.9	- Parts:
499			8540.91	- - Of electron beam tubes	CTSH; or RVC 40%
		85.41		Semiconductor devices (e.g., diodes, semiconductor bulbs (transistors), conversion devices based on semiconductors); photodetector devices, including photovoltaic cells whether or not assembled into modules or panels; light-emitting diodes (LEDs), whether or not assembled with other LEDs; piezoelectric crystals already mounted
			8541.5	- Other semiconductor devices:
500			8541.51	- - Conversion devices based on semiconductors	CTSH; or RVC 40%
501			8541.59	- - Other types	CTSH or RVC 40%
502			8541.90	- Parts	CTSH; or RVC 40%
503		85.42		Integrated circuits	Transferred from goods not being multiple component integrated circuits (MCOs) of Heading 85.42; or CTH; or RVC 40%
		85.43		Electrical equipment, having a specific function, not otherwise detailed or recorded elsewhere in this Chapter
504			8543.40	- Electronic devices for electronic cigarettes and similar personal vaporizing devices	CTSH; or RVC 40%
505			8543.70	- Other machinery and equipment:	A. For power supply units for electronic fences: CTH; or RVC 40% B. For other goods: CTSH; or RVC 40%
	Chapter 87			Vehicles except railway or electric railway vehicles, and parts and accessories thereof
506		87.02		Vehicles with an engine carrying ten passengers or more, including the driver	RVC 45%
		87.03		Motor cars and other vehicles with engines designed primarily for passenger transport (excluding those of Heading 87.02), including station wagons and racing cars
			8703.2	- Other types, using spark-ignition internal combustion engine only:
507			8703.21	- - Engine displacement not exceeding 1,000 cc:	RVC 45%
508			8703.22	- - Engine displacement over 1,000 cc but not exceeding 1,500 cc:	RVC 45%
509			8703.23	- - Engine displacement over 1,500 cc but not exceeding 3,000 cc:	RVC 45%
510			8703.24	- - Engine displacement over 3,000 cc:	RVC 45%
			8703.3	- Other types, using compression-ignition internal combustion engine only (diesel or semi-diesel):
511			8703.31	- - Engine displacement not exceeding 1,500 cc:	RVC 45%
512			8703.32	- - Engine displacement over 1,500 cc but not exceeding 2,500 cc:	RVC 45%
513			8703.33	- - Engine displacement over 2,500 cc:	RVC 45%
514			8703.40	- Other types, combining spark-ignition internal combustion engine and electric motor for motive power, excluding those capable of being charged from an external electrical source:	RVC 45%
515			8703.50	- Other types, combining compression-ignition internal combustion engine (diesel or semi-diesel) and electric motor for motive power, excluding those capable of being charged from an external electrical source:	RVC 45%
516			8703.60	- Other types, combining spark-ignition internal combustion engine and electric motor for motive power, capable of being charged from an external electrical source:	RVC 45%
517			8703.70	- Other types, combining compression-ignition internal combustion engine (diesel or semi-diesel) and electric motor for motive power, capable of being charged from an external electrical source:	RVC 45%
518			8703.80	- Other types, using only electric motor for motive power:	RVC 45%
519			8703.90	- Other types:	RVC 45%
520		87.04		Vehicles with engines used to carry goods	RVC 45%
		87.08		Parts and accessories of vehicles with engines falling under headings from 87.01 to 87.05
521			8708.40	- Gearboxes and parts thereof:	A. For gearboxes: CTH; or RVC 40% B. For parts of gearboxes: RVC 45%
522			8708.50	- Drive axles with differential, with or without power transmission details attached, and driven axles; parts thereof:	A. For drive axles with differential and driven axles: CTH; or RVC 40% B. For parts of drive axles with differential and driven axles: RVC 45%
523			8708.80	- Suspension systems and their components (including shock absorbers):	A. For suspension systems (including shock absorbers): CTH; or RVC 40% B. For parts of suspension systems (including shock absorbers): RVC 45%
			8708.9	- Other components and accessories:
524			8708.91	- - Radiators and their components:	A. For radiators: CTH; or RVC 40% B. For parts of radiators:  RVC 45%
525			8708.92	- - Exhaust pipes and mufflers; their components:	A. For exhaust pipes and mufflers: CTH; or RVC 40% B. For parts of exhaust pipes and mufflers: RVC 45%
526			8708.94	- - Steering wheels, steering columns, and steering mechanisms; their components:	RVC 45%
527			8708.95	- - Airbags installed with inflation systems; their parts:	RVC 45%
528			8708.99	- - Other types:	RVC 45%
529		87.11		Motorcycles (including mopeds) and bicycles equipped with auxiliary engines, with or without sidecars	RVC 45%
	Chapter 89			Watercraft, Boats and Other Floating Structures
		89.07		Other Floating Structures (e.g., rafts, liquid containers, caissons, shore bridges, various floating buoys and markers)
530			8907.10	- Inflatable Rafts	CTH; or RVC 50%
	PART XVIII - OPTICAL, PHOTOGRAPHIC, FILM, MEASURING, TESTING, ACCURATE, MEDICAL OR SURGICAL INSTRUMENTS AND EQUIPMENT; TIMEPIECES AND PERSONAL WATCHES; MUSIC INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
	Chapter 90			Optical, photographic, cinematographic, measuring, testing, accurate, medical or surgical instruments and equipment; parts and accessories thereof
531		90.02		Thấu kính, lăng kính, gương và các bộ phận quang học khác, bằng vật liệu bất kỳ, đã lắp ráp, là các bộ phận hoặc phụ kiện để lắp ráp cho các dụng cụ hoặc thiết bị, trừ loại làm bằng thủy tinh chưa được gia công quang học	CTSH; hoặc RVC 40%
	PHẦN XX - CÁC MẶT HÀNG KHÁC
	Chương 94			Đồ nội thất; bộ đồ giường, đệm, khung đệm, nệm và các đồ dùng nhồi tương tự; đèn (luminaires) và bộ đèn, chưa được chi tiết hoặc ghi ở nơi khác; biển hiệu được chiếu sáng, biển đề tên được chiếu sáng và các loại tương tự; nhà lắp ghép
		94.03		Đồ nội thất khác và các bộ phận của chúng
532			9403.30	- Đồ nội thất bằng gỗ loại sử dụng trong văn phòng	RVC 60%
533			9403.40	- Đồ nội thất bằng gỗ loại sử dụng trong nhà bếp	RVC 60%
534			9403.50	- Đồ nội thất bằng gỗ loại sử dụng trong phòng ngủ	RVC 60%
535			9403.60	- Đồ nội thất bằng gỗ khác:	RVC 60%

 

Phụ lục II

QUY ĐỊNH ĐỐI VỚI MỘT SỐ HÀNG HÓA ĐẶC BIỆT ÁP DỤNG ĐIỀU 9 THÔNG TƯ NÀY

(Kèm theo Thông tư số 49/2025/TT-BCT ngày 09 tháng 9 năm 2025 của Bộ trưởng Bộ Công Thương)

I. DANH MỤC HÀNG HÓA ĐẶC BIỆT

1. Việt Nam áp dụng Điều 9 Thông tư này đối với danh mục hàng hoá đặc biệt theo quy định tại Phụ lục này. Tổng số mặt hàng trong danh mục hàng hóa đặc biệt gồm 100 mặt hàng có mã HS ở cấp 6 số.

2. Tiền tố "ex" sử dụng trong danh mục hàng hóa đặc biệt dưới đây biểu thị rằng chỉ một phần các sản phẩm thuộc phân nhóm đó được đưa vào trong mã số hiển thị tại cột bên tay trái. Trước khi thực hiện việc chuyển đổi danh mục này từ HS 2007 sang HS 2012, tiền tố “ex” tại cột HS 2007 nên được đối chiếu lại với cột HS 2002 trong danh mục hàng hóa đặc biệt trước đó.

STT	HS 2007		HS 2012
	Mã AHTN	Mô tả hàng hóa	Mã AHTN	Mô tả hàng hóa
1	2923.90	- Loại khác	2923.90	- Loại khác
2	4202.12	- - Mặt ngoài bằng nhựa hoặc vật liệu dệt:	4202.12	- - Mặt ngoài bằng plastic hoặc vật liệu dệt:
3	4202.19	- - Loại khác:	4202.19	- - Loại khác:
4	4202.91	- - Mặt ngoài bằng da thuộc, da tổng hợp hoặc bằng da láng	4202.91	- - Mặt ngoài bằng da thuộc hoặc da tổng hợp
5	4202.92	- - Mặt ngoài bằng nhựa hoặc vật liệu dệt:	4202.92	- - Mặt ngoài bằng plastic hoặc vật liệu dệt:
6	4202.99	- - Loại khác:	4202.99	- - Loại khác:
7	4203.21	- - Thiết kế đặc biệt dùng cho thể thao	4203.21	- - Thiết kế đặc biệt dùng cho thể thao
8	6107.19	- - Từ các vật liệu dệt khác	6107.19	- - Từ các vật liệu dệt khác
9	6107.99	- - Từ các vật liệu dệt khác	6107.99	- - Từ các vật liệu dệt khác
10	6108.99	- - Từ các nguyên liệu dệt khác:	6108.99	- - Từ các vật liệu dệt khác
11	ex6117.80	- Các đồ phụ trợ khác:	ex6117.80	- Các đồ phụ trợ khác:
12	ex6203.29	- - Từ các nguyên liệu dệt khác	ex6203.29	- - Từ các nguyên liệu dệt khác
13	ex6205.90	- Từ các nguyên liệu dệt khác	ex6205.90	- Từ các nguyên liệu dệt khác
14	6211.20	- Bộ quần áo trượt tuyết	6211.20	- Bộ quần áo trượt tuyết
15	6211.41	- - Từ lông cừu hoặc lông động vật loại mịn	ex6211.49	- - Từ các nguyên liệu dệt khác
16	6211.42	- - Từ bông	6211.42	- - Từ bông
17	6212.10	- Xu chiêng:	6212.10	- Xu chiêng:
18	6212.20	- Gen và quần gen:	6212.20	- Gen và quần gen:
19	6212.90	- Loại khác	6212.90	- Loại khác
20	ex6213.90	- Từ các loại vật liệu dệt khác:	ex6213.90	- Từ các loại vật liệu dệt khác:
21	6213.20	- Từ lông cừu hoặc lông động vật loại mịn	6213.20	- Từ bông:
22	ex6213.90	- Từ các loại vật liệu dệt khác:	ex6213.90	- Từ các loại vật liệu dệt khác:
23	6214.10	- Từ tơ tằm hoặc phế liệu tơ tằm	6214.10	- Từ tơ tằm hoặc phế liệu tơ tằm:
24	6214.20	- Từ lông cừu hoặc lông động vật loại mịn	6214.20	- Từ lông cừu hoặc lông động vật loại mịn
25	6214.30	- Từ sợi tổng hợp:	6214.30	- Từ sợi tổng hợp:
26	6214.90	- Từ vật liệu dệt khác:	6214.90	- Từ vật liệu dệt khác:
27	6302.51	- - Từ bông	6302.51	- - Từ bông
28	6302.53	- - Từ sợi nhân tạo	6302.53	- - Từ sợi nhân tạo
29	6302.91	- - Từ bông	6302.91	- - Từ bông
30	6302.93	- - Từ sợi nhân tạo	6302.93	- - Từ sợi nhân tạo
31	6303.91	- - Từ bông	6303.91	- - Từ bông
32	6303.92	- - Từ sợi tổng hợp	6303.92	- - Từ sợi tổng hợp
33	6304.19	- - Loại khác:	6304.19	- - Loại khác:
34	6304.92	- - Không dệt kim hoặc móc, từ bông	6304.92	- - Không dệt kim hoặc móc, từ bông
35	6401.10	- Giày, dép có gắn mũi kim loại bảo vệ	6401.10	- Giày, dép có gắn mũi kim loại bảo vệ
36	ex6401.99	- - Loại khác	ex6401.99	- - Loại khác
37	6401.92	- - Giày cổ cao quá mắt cá chân nhưng chưa đến đầu gối	6401.92	- - Giày cổ cao quá mắt cá chân nhưng không qua đầu gối
38	ex6401.99	- - Loại khác	ex6401.99	- - Loại khác
39	6402.12	- - Giày ống trượt tuyết, giày ống trượt tuyết việt dã và giày ống gắn ván trượt	6402.12	- - Giày ống trượt tuyết, giày ống trượt tuyết việt dã và giày ống gắn ván trượt
40	6402.19	- - Loại khác	6402.19	- - Loại khác
41	ex6402.91	- - Giày cổ cao quá mắt cá chân:	ex6402.91	- - Giày cổ cao quá mắt cá chân:
	ex6402.99	- - - Loại khác	ex6402.99	- - - Loại khác
42	ex6402.91	- - Giày cổ cao quá mắt cá chân:	ex6402.91	- - Giày cổ cao quá mắt cá chân:
43	ex6402.99	- - Loại khác	ex6402.99	- - Loại khác
44	6403.12	- - Giày ống trượt tuyết, giày ống trượt tuyết việt dã và giày ống gắn ván trượt	6403.12	- - Giày ống trượt tuyết, giày ống trượt tuyết việt dã và giày ống gắn ván trượt
45	6403.19	- - Loại khác:	6403.19	- - Loại khác:
46	6403.91	- - Giày cổ cao quá mắt cá chân:	6403.91	- - Giày cổ cao quá mắt cá chân:
	6403.99	- - Loại khác	6403.99	- - Loại khác
47	6403.40	- Giày, dép khác, có mũi bằng kim loại để bảo vệ	6403.40	- Giày, dép khác, có mũi bằng kim loại để bảo vệ
48	6403.51	- - Giày cổ cao quá mắt cá chân:	6403.51	- - Giày cổ cao quá mắt cá chân:
49	6403.59	- - Loại khác	6403.59	- - Loại khác
50	6403.91	- - Giày cổ cao quá mắt cá chân:	6403.91	- - Giày cổ cao quá mắt cá chân:
51	6403.99	- - Loại khác	6403.99	- - Loại khác
52	6404.11	- - - Giày, dép có gắn đinh, gắn miếng đế chân hoặc các loại tương tự	6404.11	- - - Giày, dép có gắn đinh, gắn miếng đế chân hoặc các loại tương tự
	6404.11	- - - Loại khác	6404.11	- - - Loại khác
53	6404.19	- - Loại khác	6404.19	- - Loại khác
54	6404.20	- Giày, dép có đế ngoài bằng da thuộc hoặc da tổng hợp	6404.20	- Giày, dép có đế ngoài bằng da thuộc hoặc da tổng hợp
55	6405.10	- Có mũ giày bằng da thuộc hoặc da tổng hợp	6405.10	- Có mũ giày bằng da thuộc hoặc da tổng hợp
56	6405.20	- Có mũ giày bằng vật liệu dệt	6405.20	- Có mũ giày bằng vật liệu dệt
57	6405.90	- Loại khác	6405.90	- Loại khác
58	6406.10	- Mũ giày và các bộ phận của mũ giày, trừ miếng lót bằng vật liệu cứng trong mũ giày:	6406.10	- Mũ giày và các bộ phận của chúng, trừ miếng lót bằng vật liệu cứng trong mũ giày:
59	6406.20	- Đế ngoài và gót giày bằng cao su hoặc plastic	6406.20	- Đế ngoài và gót giày, bằng cao su hoặc plastic
60	6406.91	- - Bằng gỗ	ex6406.90	- Loại khác:
61	6406.99	- - Bằng vật liệu khác:	ex6406.90	- Loại khác:
62	7015.10	- Các loại kính hiệu chỉnh dùng cho kính đeo mắt	7015.10	- Các loại kính hiệu chỉnh dùng cho kính đeo mắt
63	7113.11	- - Bằng bạc, đã hoặc chưa mạ hoặc dát phủ kim loại quý khác:	7113.11	- - Bằng bạc, đã hoặc chưa mạ hoặc dát phủ kim loại quý khác:
64	7113.19	- - Bằng kim loại quý khác, đã hoặc chưa mạ hoặc dát phủ kim loại quý:	7113.19	- - Bằng kim loại quý khác, đã hoặc chưa mạ hoặc dát phủ kim loại quý:
65	7113.20	- Bằng kim loại cơ bản dát phủ kim loại quý:	7113.20	- Bằng kim loại cơ bản dát phủ kim loại quý:
66	7116.10	- Bằng ngọc trai tự nhiên hoặc nuôi cấy	7116.10	- Bằng ngọc trai tự nhiên hoặc nuôi cấy
67	7116.20	- Bằng đá quý hoặc đá bán quý (tự nhiên, tổng hợp hoặc tái tạo)	7116.20	- Bằng đá quý hoặc đá bán quý (tự nhiên, tổng hợp hoặc tái tạo)
68	7117.11	- - Khuy măng sét và khuy rời:	7117.11	- - Khuy măng sét và khuy rời:
69	7117.19	- - Loại khác:	7117.19	- - Loại khác:
70	7117.90	- Loại khác:	7117.90	- Loại khác:
71	8473.10	- Bộ phận và phụ tùng của máy thuộc nhóm 84.69:	8473.10	- Bộ phận và phụ kiện của máy thuộc nhóm 84.69:
72	9013.80	- Các bộ phận, thiết bị và dụng cụ khác:	9013.80	- Các bộ phận, thiết bị và dụng cụ khác:
73	ex9101.19	- - Loại khác	ex9101.19	- - Loại khác
74	ex9101.19	- - Loại khác	ex9101.19	- - Loại khác
75	9101.21	- - Có bộ phận lên giây tự động	9101.21	- - Có bộ phận lên giây tự động
76	9101.29	- - Loại khác	9101.29	- - Loại khác
77	9101.99	- - Loại khác	9101.99	- - Loại khác
78	9102.11	- - Chỉ có mặt hiển thị bằng cơ học	9102.11	- - Chỉ có mặt hiển thị bằng cơ học
79	9102.12	- - Chỉ có mặt hiển thị bằng quang điện tử	9102.12	- - Chỉ có mặt hiển thị bằng quang điện tử
80	9102.91	- - Hoạt động bằng điện:	9102.91	- - Hoạt động bằng điện:
81	9102.99	- - Loại khác	9102.99	- - Loại khác
82	9111.10	- Vỏ đồng hồ bằng kim loại quý hoặc kim loại dát phủ kim loại quý	9111.10	- Vỏ đồng hồ bằng kim loại quý hoặc kim loại dát phủ kim loại quý
83	9111.20	- Vỏ đồng hồ bằng kim loại cơ bản, đã hoặc chưa được mạ vàng hoặc mạ bạc	9111.20	- Vỏ đồng hồ bằng kim loại cơ bản, đã hoặc chưa được mạ vàng hoặc mạ bạc
84	9111.80	- Vỏ đồng hồ loại khác	9111.80	- Vỏ đồng hồ loại khác
85	9111.90	- Bộ phận	9111.90	- Bộ phận
86	9112.90	- Bộ phận	9112.90	- Bộ phận
87	9113.10	- Bằng kim loại quý hoặc kim loại dát phủ kim loại quý	9113.10	- Bằng kim loại quý hoặc kim loại dát phủ kim loại quý
88	9113.20	- Bằng kim loại cơ bản, đã hoặc chưa mạ vàng hoặc bạc	9113.20	- Bằng kim loại cơ bản, đã hoặc chưa mạ vàng hoặc bạc
89	9113.90	- Loại khác:	9113.90	- Loại khác:
90	9114.10	- Lò xo, kể cả vành tóc	9114.10	- Lò xo, kể cả dây tóc
91	9114.20	- Chân kính	ex9114.90	- Loại khác
92	9114.30	- Mặt số	9114.30	- Mặt số
93	9114.40	- Mâm và trục	9114.40	- Mâm và trục
94	9114.90	- Loại khác:	9114.90	- Loại khác:
95	9404.90	- Loại khác:	9404.90	- Loại khác:
96	9503.00.21	- - Búp bê, có hoặc không có trang phục	9503.00.21	- - Búp bê, có hoặc không có trang phục
97	9503.00.22	- - - Quần áo và phụ kiện quần áo; giầy và mũ	9503.00.22	- - - Quần áo và phụ kiện quần áo; giầy và mũ
98	9503.00.60	- Đồ chơi hình con vật hoặc sinh vật không phải hình người	9503.00.60	- Đồ chơi hình con vật hoặc sinh vật không phải hình người
99	ex9503.00.99	- - Loại khác	ex9503.00.99	- - Loại khác
100	ex9503.00.99	- - Loại khác	ex9503.00.99	- - Loại khác
	9503.00.91	- - Bộ đồ chơi đếm (abaci), máy may đồ chơi; máy chữ đồ chơi	9503.00.91	- - Bộ đồ chơi đếm (abaci), máy may đồ chơi; máy chữ đồ chơi
	9503.00.92	- - Dây nhảy	9503.00.92	- - Dây nhảy
	9503.00.93	- - Hòn bi	9503.00.93	- - Hòn bi

II. QUY TẮC XUẤT XỨ ÁP DỤNG ĐỐI VỚI HÀNG HÓA ĐẶC BIỆT

1. Hàng hoá đặc biệt nêu tại Mục I Phụ lục này tái nhập khẩu dưới dạng sản phẩm không trải qua bất kỳ công đoạn gia công, chế biến đơn giản nào theo quy định tại Điều 11 Thông tư này bên trong lãnh thổ của nước thành viên tái nhập khẩu để xuất khẩu được coi là có xuất xứ từ lãnh thổ của nước tái nhập khẩu đó, với điều kiện:

a) Tổng trị giá đầu vào không có xuất xứ không vượt quá 40% trị giá FOB của thành phẩm được coi là có xuất xứ. Tổng trị giá đầu vào không có xuất xứ là trị giá của bất kỳ nguyên liệu đầu vào không có xuất xứ nào được thêm vào bên trong lãnh thổ của Hàn Quốc và các nước thành viên ASEAN cũng như trị giá của bất kỳ nguyên liệu nào được thêm vào và tất cả các chi phí khác được cộng gộp bên ngoài lãnh thổ của các nước thành viên đó, bao gồm cả chi phí vận chuyển;

b) Trị giá nguyên liệu có xuất xứ xuất khẩu từ một nước thành viên phải đạt ít nhất 60% của tổng trị giá nguyên liệu được sử dụng để sản xuất thành phẩm.

2. Các quy định về quy tắc xuất xứ hàng hóa tại Thông tư này được áp dụng cho việc cấp xuất xứ đối với hàng hóa đặc biệt.

III. QUY TRÌNH CHỨNG NHẬN VÀ KIỂM TRA XUẤT XỨ ĐỐI VỚI HÀNG HÓA ĐẶC BIỆT

1. C/O mẫu AK đối với hàng hóa đặc biệt do cơ quan, tổ chức cấp C/O của Nước thành viên xuất khẩu cấp theo quy định tại Chương III Thông tư này.

2. Cơ quan, tổ chức cấp C/O của Nước thành viên xuất khẩu phải ghi rõ hàng hóa đặc biệt áp dụng “Rule 6” trên C/O mẫu AK.

3. Ngoại trừ quy định tại Phụ lục này, hàng hóa đặc biệt phải tuân thủ các quy định tại Chương III Thông tư này.