This Annex lists the categories of goods eligible for annual tariff quotas under the Vietnam-Laos Trade Agreement, including tobacco leaves and rice, with detailed information on the 2022 Harmonized System (HS) code, product description, and specific quotas.
적용 범위
Goods imported from Laos into Vietnam
핵심 사항
- Tobacco leaves: The quota is 3,000 tons for Virginia, Burley, and Oriental types distinguished by drying method.
- Rice: The quota is 70,000 tons including paddy and brown rice, including special Hom Mali rice.
- The origin certificate for these goods must be a Form S Certificate of Origin.
- The 2022 Harmonized System (HS) code is used to identify each specific type of goods.
- This list aims to fulfill the commitments made in the Vietnam-Laos Trade Agreement regarding tariff quotas.
🌐 이 문서의 사회적 영향
- Strengthening economic cooperation between Vietnam and Laos
- Promoting bilateral trade through facilitating the importation of certain specific products.
- Supporting agriculture and processing industries in both countries.
❓ 자주 묻는 질문
Which types of tobacco leaves are eligible for tariff quotas?
Virginia, Burley, and Oriental types are distinguished by drying method (air-dried or not air-dried) to determine specific quotas.
What is the rice import quota?
The rice import quota from Laos into Vietnam is 70,000 tons, including paddy and brown rice.
Is there any specific origin certificate required for these goods?
The origin certificate issued for goods listed above will be a Form S Certificate of Origin.
전문
THE GOVERNMENT
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------------------
Number: 206/2025/NĐ-CP
Hanoi, July 15, 2025
DECREE
Special Preferential Import Tariff Schedule of Vietnam to Implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic for the period 2025-2030
Pursuant to the Law on Government Organization No. 63/2025/QH15;
Pursuant to the Law on Local Administration Organization No. 72/2025/QH15;
Pursuant to the Law on Export Duties and Import Duties No. 107/2016/QH13;
Pursuant to the Law on Customs No. 54/2014/QH13;
Pursuant to the Law on International Treaties No. 108/2016/QH13;
To implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic signed on April 8, 2024, in Vientiane, Laos;
To implement Resolution No. 43/NQ-CP dated April 5, 2024 on signing the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic;
To implement Resolution No. 187/NQ-CP dated October 11, 2024 on approving the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic;
At the proposal of the Minister of Finance,
The Government promulgates this Decree on the Special Preferential Import Tariff Schedule of Vietnam to Implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic for the period 2025-2030.
Article 1. Scope of Regulation
This Decree stipulates the special preferential import tariff rates and conditions for enjoying such rates under the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic (hereinafter referred to as the Vietnam-Laos Trade Agreement) from February 24, 2025 to February 24, 2030.
Article 2. Applicability
1. Taxpayers as prescribed by the Law on Export Duties and Import Duties.
2. Customs authorities, customs officers.
3. Organizations and individuals with rights and obligations related to exported and imported goods.
Article 3. List of Goods Originating from Laos under the Vietnam-Laos Trade Agreement
Announced together with this Decree:
1. Appendix I - List of Goods Entitled to a 50% Reduction in the ATIGA Tariff Rate of Vietnam under the Vietnam-Laos Trade Agreement.
2. Appendix II - List of Goods Not Entitled to Preferential Tariffs under the Vietnam-Laos Trade Agreement.
3. Appendix III - List of Goods Entitled to Annual Quota Tariff Treatment under the Vietnam-Laos Trade Agreement.
Article 4. Imported Goods Subject to a Zero Percent Special Preferential Import Tariff Rate
Imported goods originating from Laos, except those listed in Appendices I, II, and III issued together with this Decree, shall be subject to a zero percent special preferential import tariff rate if they meet the conditions specified in Article 8 of this Decree.
Article 5. Imported Goods Entitled to a 50% Reduction in the ATIGA Tariff Rate
Imported goods from Laos, which fall within the list of goods specified in Appendix I issued together with this Decree, shall be entitled to a special preferential import tariff rate equal to 50% of the ASEAN Trade in Goods Agreement (ATIGA) tariff rate specified in the Special Preferential Import Tariff Schedule issued pursuant to Decree No. 126/2022/NĐ-CP dated December 30, 2022 of the Government on the Special Preferential Import Tariff Schedule of Vietnam to Implement the ASEAN Trade in Goods Agreement for the period 2022-2027, if they meet the conditions specified in Articles 7 and 8 of this Decree.
In cases where the ATIGA rate is higher than the preferential import tariff rate specified in the Export Tariff, the Preferential Import Tariff Schedule, the List of Goods and Absolute, Mixed, and Non-quota Import Tariff Rates of the Government at the time of importation and any amendments or supplements thereto (if any) (hereinafter referred to as the MFN Tariff Schedule), the special preferential import tariff rate shall be applied at 50% of the rate specified in the MFN Tariff Schedule.
Article 6. Imported goods shall not be entitled to preferential customs duties when imported into Vietnam.
Goods listed in Appendix II issued together with this Decree shall not be entitled to the special preferential import tariff rate under the Vietnam-Laos Trade Agreement when imported into Vietnam.
Article 7. Imported goods subject to quota tariff regime
1. For rice and paddy - HS code 10.06 (three detailed eight-digit HS lines in Appendix III issued together with this Decree):
a) Rice and paddy of Lao origin imported within the quota specified in Appendix III issued together with this Decree when imported into Vietnam, if meeting the conditions stipulated in Article 8 of this Decree and the regulations of the Ministry of Industry and Trade on quota import, shall be entitled to a special preferential import tariff rate of 0% (zero percent).
b) Rice and paddy of Lao origin imported exceeding the quota specified in Appendix III issued together with this Decree when imported into Vietnam, if meeting the conditions stipulated in Article 8 of this Decree, the quantity exceeding the quota shall be subject to the tariff rate prescribed in Article 5 of this Decree.
2. For unmanufactured tobacco leaves and waste tobacco leaves - HS code 24.01 (thirteen detailed eight-digit HS lines in Appendix III issued together with this Decree):
a) Unmanufactured tobacco leaves and waste tobacco leaves of Lao origin listed in Appendix III issued together with this Decree when imported into Vietnam, if meeting the conditions stipulated in Article 8 of this Decree and the regulations of the Ministry of Industry and Trade on quota import, shall be entitled to a special preferential import tariff rate of 0% (zero percent).
b) Unmanufactured tobacco leaves and waste tobacco leaves of Lao origin imported into Vietnam exceeding the quota specified in Appendix III issued together with this Decree shall not be entitled to the special preferential import tariff rate under the Vietnam-Laos Trade Agreement.
3. For sugar and related products - HS code 17.01 (five detailed eight-digit HS lines in Appendix I issued together with this Decree).
a) Sugar and related products of Lao origin specified in Appendix I issued together with this Decree when imported into Vietnam, if meeting all the conditions stipulated in Article 8 of this Decree and the quantity imported within the quota as prescribed by the Ministry of Industry and Trade on quota import, shall be entitled to a reduction of 50% in the ATIGA import tariff rate.
b) Sugar and related products of Lao origin specified in Appendix I issued together with this Decree when imported exceeding the quota as prescribed by the Ministry of Industry and Trade when imported into Vietnam shall not be entitled to the special preferential import tariff rate under the Vietnam-Laos Trade Agreement.
Article 8. Conditions for entitlement to the special preferential import tariff rate under the Vietnam-Laos Trade Agreement
Goods subject to the special preferential import tariff rate under the Vietnam-Laos Trade Agreement as stipulated in Articles 4, 5, and 7 of this Decree must meet the following conditions:
1. Imported from Laos into Vietnam.
2. Complying with the provisions on origin of goods (including direct shipment provisions) and having a Certificate of Origin in Form S (C/O form S) issued by the competent authority of Laos, as prescribed in the Vietnam-Laos Trade Agreement.
Article 9. Implementation Provisions
1. This Decree takes effect from the date of issuance until February 24, 2030.
2. For goods imported from Laos into Vietnam and declared for import customs clearance from February 24, 2025 to before the effective date of this Decree, if meeting the conditions for entitlement to the special preferential import tariff rate as prescribed in this Decree and if taxes have been paid at a higher rate, the excess tax paid shall be refunded by the customs authority according to the laws on tax management.
3. This Decree abolishes Decree No. 127/2022/NĐ-CP dated December 30, 2022 of the Government on the Special Preferential Import Tariff Schedule of Vietnam to implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic from December 30, 2022 to October 4, 2023.
Article 10. Responsibility for Implementation
Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial and centrally-run city People's Committees, and relevant organizations and individuals are responsible for implementing this Decree./.
|
Place of Receipt:
- Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries, agencies equivalent to ministries, and government agencies; - Central Party Office and Party Committees; - General Secretary's Office; - Office of the President; - Ethnic Council and Committees of the National Assembly; - National Assembly's Office; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Office; - Vietnam Fatherland Front Central Committee; - Central Agencies of Mass Organizations; - VPCP: Deputy Prime Minister, Deputy Prime Ministers, Assistant to the Prime Minister, General Director of the Electronic Government Corporation, others - Departments, Bureaus, subordinate units, Official Gazette; - Lvu: Department of Legal Affairs, Department of Customs Taxation (b) |
PRIME MINISTER DEPUTY PRIME MINISTER DEPUTY PRIME MINISTER (Signed) Ho Duc Phoc
|
ANNEX I
LIST OF GOODS ENTITLED TO A 50% REDUCTION IN THE ATIGA IMPORT TARIFF RATE OF VIETNAM UNDER THE VIETNAM-LAO TRADE AGREEMENT
(Attached to Decree No. 206/2025/NĐ-CP dated July 15, 2025 of the Government) 7 Eggs of birds, in shell, live, preserved or cooked.
|
Serial number |
Code Number |
Description of Goods |
|
|
04.07 |
- Other eggs: |
|
|
|
- - Of chickens of the species Gallus domesticus |
|
1 |
0407.21.00 |
- - Other:- - - Of ducks, geese |
|
|
0407.29 |
- - - Other |
|
2 |
0407.29.10 |
- Other: |
|
3 |
0407.29.90 |
- - Of chickens of the species Gallus domesticus |
|
|
0407.90 |
- - Of ducks, geese |
|
4 |
0407.90.10 |
- - Other |
|
5 |
0407.90.20 |
Rice and paddy. |
|
6 |
0407.90.90 |
- Paddy: |
|
|
10.06 |
- Brown rice: |
|
|
1006.10 |
- - Hom Mali rice |
|
7 |
1006.10.90 |
- Paddy: |
|
|
1006.20 |
Sugarcane or beet sugar and chemically pure sucrose, solid. |
|
8 |
1006.20.10 |
- Raw sugar without added flavoring or coloring: |
|
9 |
1006.20.90 |
- Paddy: |
|
|
17.01 |
- - As defined in Note 2 to Chapter 17 |
|
|
|
- - Other raw sugar |
|
10 |
1701.13.00 |
- - With added flavoring or coloring |
|
11 |
1701.14.00 |
- - - Refined sugar |
|
|
|
- - Of ducks, geese |
|
12 |
1701.91.00 |
1. All goods listed according to the Harmonized System 2022 of Vietnam. |
|
|
1701.99 |
- - - Other |
|
13 |
1701.99.10 |
2. The Certificate of Origin issued for goods in the above list shall be in Form S. |
|
14 |
1701.99.90 |
- - Of chickens of the species Gallus domesticus |
Note:
LIST OF GOODS NOT ENTITLED TO PREFERENTIAL CUSTOMS DUTIES UNDER THE VIETNAM-LAO TRADE AGREEMENT
(Attached to Decree No. 206/2025/NĐ-CP dated July 15, 2025 of the Government)
ANNEX II
LIST OF GOODS NOT ELIGIBLE FOR CUSTOMS DUTY EXEMPTION UNDER THE VIETNAM-LAO TRADE AGREEMENT
(Pursuant to Decree No. 206/2025/NĐ-CP dated July 15, 2025 of the Government)
|
Serial number |
Code Number |
Description of Goods |
|
|
|
Chapter 12 |
|
|
|
Oilseeds and oil fruits; other seeds and fruits; industrial or medicinal plants; straw, hay and chaff |
|
|
12.07 |
Other oilseeds and fruits, whether or not broken. |
|
|
|
- - Of ducks, geese |
|
1 |
1207.91.00 |
- Opium seeds |
|
|
|
Chapter 13 |
|
|
|
Red ant resin; gums, resins and other vegetable substances; pectic substances, pectinic acid esters and pectin ester salts; agar-agar and other similar gelling agents, whether or not modified, obtained from vegetable products. |
|
|
13.02 |
Resins and other vegetable extracts; pectic substances, pectinic acid esters and pectin ester salts; agar-agar and other similar gelling agents, whether or not modified, obtained from vegetable products. |
|
|
|
- Resins and other vegetable extracts: |
|
|
1302.11 |
- - Opium: |
|
2 |
1302.11.10 |
- - - Powdered opium (Pulvis opii) |
|
3 |
1302.11.90 |
- - Of chickens of the species Gallus domesticus |
|
|
|
Chapter 24 |
|
|
|
Tobacco and tobacco substitutes, manufactured; products containing or not containing nicotine for smoking without burning; other products containing nicotine for administration to the human body. |
|
|
24.01 |
Unmanufactured tobacco; waste of tobacco leaves. |
|
|
2401.10 |
- Unstemmed tobacco leaves: |
|
4 |
2401.10.10 |
- - Virginia type, air-cured (flue-cured) |
|
5 |
2401.10.20 |
- - Virginia type, other than air-cured |
|
6 |
2401.10.40 |
- - Burley type |
|
7 |
2401.10.50 |
- - Other types, air-cured (flue-cured) |
|
8 |
2401.10.90 |
- Paddy: |
|
|
2401.20 |
- Manufactured tobacco leaves, partly or wholly stemmed: |
|
9 |
2401.20.10 |
- - Virginia type, air-cured (flue-cured) |
|
10 |
2401.20.20 |
- - Virginia type, other than air-cured |
|
11 |
2401.20.30 |
- - Oriental type |
|
12 |
2401.20.40 |
- - Burley type |
|
13 |
2401.20.50 |
- - Other types, air-cured (flue-cured) |
|
14 |
2401.20.90 |
- Paddy: |
|
|
2401.30 |
- Waste of tobacco leaves: |
|
15 |
2401.30.10 |
- - Stems |
|
16 |
2401.30.90 |
- Paddy: |
|
|
24.02 |
Cigars, cigarillos, cigarettes and cheroots, of tobacco or of tobacco substitutes. |
|
17 |
2402.10.00 |
- Cigars, cigarillos and cigarettes containing tobacco |
|
|
2402.20 |
- Cigarettes containing tobacco: |
|
18 |
2402.20.10 |
- - Beedies |
|
19 |
2402.20.20 |
- - Cigarettes containing cloves |
|
20 |
2402.20.90 |
- Paddy: |
|
|
2402.90 |
- - Of ducks, geese |
|
21 |
2402.90.10 |
- - Cigars, cigarillos and cigarettes made of tobacco substitutes |
|
22 |
2402.90.20 |
- - Cigarettes made of tobacco substitutes |
|
|
24.03 |
Other manufactured tobacco and tobacco substitutes; reconstituted tobacco; tobacco extracts and essences. |
|
|
|
- Smoking tobacco, with or without tobacco substitutes, in any proportion: |
|
|
2403.11 |
- - Water pipe tobacco, as detailed in the Explanatory Note to Subheading 1 of this Chapter: |
|
23 |
2403.11.10 |
- - - Packaged for retail sale |
|
24 |
2403.11.90 |
- - Of chickens of the species Gallus domesticus |
|
|
2403.19 |
- - - Other |
|
|
|
- - - Packaged for retail sale: |
|
25 |
2403.19.11 |
- - - - Ang Hoon |
|
26 |
2403.19.19 |
- - - - Other |
|
27 |
2403.19.20 |
- - Other manufactured tobacco for cigarette production |
|
|
|
- - Other: |
|
28 |
2403.19.91 |
- - - - Ang Hoon |
|
29 |
2403.19.99 |
- - - - Other |
|
|
|
- - Of ducks, geese |
|
|
2403.91 |
- - Reconstituted tobacco: |
|
30 |
2403.91.10 |
- - - Packaged for retail sale |
|
31 |
2403.91.90 |
- - Of chickens of the species Gallus domesticus |
|
|
2403.99 |
- - - Other |
|
32 |
2403.99.10 |
- - - Tobacco extracts and essences |
|
33 |
2403.99.30 |
- - - Manufactured tobacco substitutes |
|
34 |
2403.99.40 |
- - - Snuff for inhaling, chewing or keeping in the mouth, dry or moist |
|
35 |
2403.99.50 |
- - - Chewing and sucking tobacco |
|
36 |
2403.99.90 |
- - Of chickens of the species Gallus domesticus |
|
|
24.04 |
Products containing tobacco, reconstituted tobacco, nicotine, or tobacco substitutes, or nicotine substitutes, for smoking without burning; other products containing nicotine for administration to the human body. |
|
|
|
- Products for smoking without burning: |
|
37 |
2404.11.00 |
- - Containing tobacco or reconstituted tobacco |
|
|
2404.12 |
- - Other, containing nicotine: |
|
38 |
2404.12.10 |
- - - Liquid or gel form for electronic cigarettes |
|
39 |
2404.12.90 |
- - Of chickens of the species Gallus domesticus |
|
|
2404.19 |
- - - Other |
|
40 |
2404.19.10 |
- - - Containing tobacco substitutes |
|
41 |
2404.19.20 |
- - - Containing nicotine substitutes |
|
|
|
- - Of ducks, geese |
|
|
2404.91 |
- Oral products: |
|
42 |
2404.91.10 |
- - Nicotine gum |
|
43 |
2404.91.90 |
- - Of chickens of the species Gallus domesticus |
|
|
2404.92 |
- Transdermal products: |
|
44 |
2404.92.10 |
- - Nicotine patches |
|
45 |
2404.92.90 |
- - Of chickens of the species Gallus domesticus |
|
46 |
2404.99.00 |
- Paddy: |
|
|
|
Chapter 27 |
|
|
|
Mineral fuels, oils and waxes; bituminous substances; mineral salves and pastes |
|
|
27.09 |
Crude petroleum and other liquid hydrocarbons obtained from natural bitumen, in their crude state. |
|
47 |
2709.00.20 |
- Condensate |
|
|
27.10 |
Petroleum oils and oils obtained from natural bitumen (other than crude), not elsewhere specified or included, containing by weight 70% or more of petroleum oils or oils obtained from natural bitumen, which are the basic constituents of the products, and waste oils: |
|
|
|
- Petroleum oils and oils obtained from natural bitumen (other than crude) and products not elsewhere specified or included, containing by weight 70% or more of petroleum oils or oils obtained from natural bitumen, which are the basic constituents of the products, except those containing biodiesel and waste oils: |
|
|
2710.12 |
- - Light oils and products derived therefrom: |
|
|
|
- - - Motor gasoline, leaded: |
|
48 |
2710.12.11 |
- - - - With octane number 97 and higher |
|
49 |
2710.12.12 |
- - - - With octane number 90 and higher but lower than 97 |
|
50 |
2710.12.13 |
- - - - Other octane numbers |
|
|
|
- - - Motor gasoline, unleaded: |
|
|
|
- - - - With octane number 97 and higher: |
|
51 |
2710.12.21 |
- - - - - Unblended |
|
52 |
2710.12.22 |
- - - - - Blended with ethanol |
|
53 |
2710.12.23 |
- - - - - Other |
|
|
|
- - - - With octane number 90 and higher but lower than 97: |
|
54 |
2710.12.24 |
- - - - - Unblended |
|
55 |
2710.12.25 |
- - - - - Blended with ethanol |
|
56 |
2710.12.26 |
- - - - - Other |
|
|
|
- - - - Other octane numbers: |
|
57 |
2710.12.27 |
- - - - - Unblended |
|
58 |
2710.12.28 |
- - - - - Blended with ethanol |
|
59 |
2710.12.29 |
- - - - - Other |
|
|
|
- - - Aviation gasoline for spark-ignition engines: |
|
60 |
2710.12.31 |
- - - - With octane number 100 and higher |
|
61 |
2710.12.39 |
- - - - Other |
|
62 |
2710.12.40 |
- - - Tetrapropylene |
|
63 |
2710.12.50 |
- - - White spirit |
|
64 |
2710.12.60 |
- - - Solvent having less than 1% by weight of aromatic hydrocarbons |
|
65 |
2710.12.70 |
- - - Other light solvents |
|
66 |
2710.12.80 |
- - - Naphtha, reformate and other products for blending motor gasoline |
|
|
|
- - Other: |
|
67 |
2710.12.91 |
- - - - Alpha olefins |
|
68 |
2710.12.92 |
- - - - Other, petroleum spirits, flashpoint below 23°C |
|
69 |
2710.12.99 |
- - - - Other |
|
|
2710.19 |
- - - Other |
|
70 |
2710.19.20 |
- - - Crude oil, naphthas and other light oils, having been subjected to distillation |
|
71 |
2710.19.30 |
- - - Raw materials for the production of coke |
|
|
|
- - - Lubricating oils and greases: |
|
72 |
2710.19.41 |
- - - - Refined mineral oils for the manufacture of lubricating oils |
|
73 |
2710.19.42 |
- - - - Lubricating oils for aircraft engines |
|
74 |
2710.19.44 |
- - - - Greases |
|
75 |
2710.19.45 |
- - - - Lubricating oils for textile machinery |
|
76 |
2710.19.46 |
- - - - Other lubricating oils |
|
77 |
2710.19.50 |
- - - Brake fluid |
|
78 |
2710.19.60 |
- - - Transformer oil and other insulating oils, and circuit breaker oils |
|
|
|
- - - Diesel fuel and other heavy oils: |
|
79 |
2710.19.71 |
- - - - Diesel fuel for automobiles |
|
80 |
2710.19.72 |
- - - - Other diesel fuel |
|
81 |
2710.19.79 |
- - - - Heavy fuel oils |
|
82 |
2710.19.81 |
- - - Jet fuel (kerosene type) having a flash point of 23°C or higher |
|
83 |
2710.19.82 |
- - - Jet fuel (kerosene type) having a flash point below 23°C |
|
84 |
2710.19.83 |
- - Other kerosenes |
|
85 |
2710.19.89 |
- - Other middle oils and products derived therefrom |
|
86 |
2710.19.90 |
- - Of chickens of the species Gallus domesticus |
|
87 |
2710.20.00 |
- Petroleum oils and oils obtained from natural bitumen (other than crude) and products not elsewhere specified or included, containing by weight 70% or more of petroleum oils or oils obtained from natural bitumen, which are the basic constituents of the products, containing biodiesel, except waste oils |
|
|
|
- Waste oils: |
|
88 |
2710.91.00 |
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
|
89 |
2710.99.00 |
- Paddy: |
|
|
|
Chapter 30 |
|
|
|
Pharmaceutical products |
|
|
30.06 |
The pharmaceutical products referred to in Note 4 to this Chapter. |
|
|
|
- - Of ducks, geese |
|
|
3006.92 |
- - Pharmaceutical wastes: |
|
90 |
3006.92.10 |
- - - Of anti-cancer drugs, HIV/AIDS drugs or other difficult-to-treat diseases |
|
91 |
3006.92.90 |
- - Of chickens of the species Gallus domesticus |
|
|
|
Chapter 36 |
|
|
|
Explosives; fireworks; matches; pyrotechnic articles; certain combustible products |
|
|
36.04 |
Fireworks; signal flares; smoke candles; other firework articles. |
|
92 |
3604.10.00 |
- Fireworks |
|
|
3604.90 |
- - Of ducks, geese |
|
93 |
3604.90.20 |
- - Small fireworks and igniters for toys |
|
94 |
3604.90.40 |
- - Signal flares |
|
95 |
3604.90.50 |
- - Skyrockets |
|
96 |
3604.90.90 |
- Paddy: |
|
|
|
Chapter 38 |
|
|
|
Other chemical products |
|
|
38.25 |
Residues of the chemical industry or related industries, not elsewhere specified or included; municipal solid waste; sludge and residues of wastewater treatment; other wastes and residues, as specified in Note 6 to this Chapter. |
|
97 |
3825.10.00 |
- Municipal solid waste |
|
98 |
3825.20.00 |
- Sludge of wastewater |
|
|
3825.30 |
- Hospital waste: |
|
99 |
3825.30.10 |
- - Syringes, hypodermic needles, drainage tubes and similar articles |
|
100 |
3825.30.90 |
- Paddy: |
|
|
|
- Organic solvents waste: |
|
101 |
3825.41.00 |
- - Halogenated |
|
102 |
3825.49.00 |
- Paddy: |
|
103 |
3825.50.00 |
- Waste from metal cleaning solutions, hydraulic fluids, brake fluids and antifreeze liquids |
|
|
|
- Other waste from the chemical industry or related industries: |
|
104 |
3825.61.00 |
- - Mainly containing organic compounds |
|
105 |
3825.69.00 |
- Paddy: |
|
106 |
3825.90.00 |
- Other |
|
|
|
Chapter 40 |
|
|
|
Rubber and articles of rubber |
|
|
40.12 |
Used pneumatic tires or retreaded; solid or semi-solid tires, tire treads and tire liners, of rubber. |
|
|
|
- Retreaded tires: |
|
|
4012.19 |
- - - Other |
|
107 |
4012.19.20 |
- - For machines of heading 84.27 |
|
108 |
4012.19.30 |
- - For machines of headings 84.29 or 84.30 |
|
|
|
- - For vehicles of Chapter 87: |
|
109 |
4012.19.41 |
- - - For agricultural or forestry tractors |
|
110 |
4012.19.49 |
- - - - Other |
|
111 |
4012.19.90 |
- - Of chickens of the species Gallus domesticus |
|
|
4012.20 |
- Used pneumatic tires: |
|
112 |
4012.20.10 |
- - For passenger cars (including station wagons and racing cars) |
|
|
|
- - For buses or trucks: |
|
113 |
4012.20.21 |
- - - Width not exceeding 450 mm |
|
114 |
4012.20.29 |
- - Of chickens of the species Gallus domesticus |
|
115 |
4012.20.30 |
- - For aircraft |
|
116 |
4012.20.40 |
- - For motorcycles |
|
117 |
4012.20.50 |
- - For bicycles |
|
118 |
4012.20.60 |
- - For machines of headings 84.29 or 84.30 |
|
|
|
- - For other vehicles of Chapter 87: |
|
119 |
4012.20.71 |
- - - For agricultural or forestry tractors |
|
120 |
4012.20.79 |
- - Of chickens of the species Gallus domesticus |
|
121 |
4012.20.80 |
- - For machines of heading 84.27 |
|
|
|
- - - Other |
|
122 |
4012.20.91 |
- - - Smooth tires |
|
123 |
4012.20.99 |
- - Of chickens of the species Gallus domesticus |
|
|
4012.90 |
- - Of ducks, geese |
|
|
|
- - Solid tires: |
|
124 |
4012.90.14 |
- - - Outer diameter over 250 mm, width not exceeding 450 mm |
|
125 |
4012.90.17 |
- - - Outer diameter over 250 mm, width over 450 mm |
|
126 |
4012.90.19 |
- - Of chickens of the species Gallus domesticus |
|
|
|
- - Semi-solid tires: |
|
127 |
4012.90.21 |
- - - Width not exceeding 450 mm |
|
128 |
4012.90.22 |
- - - Width over 450 mm |
|
|
|
- Retreaded tire treads: |
|
129 |
4012.90.71 |
- - - Width not exceeding 450 mm |
|
130 |
4012.90.72 |
- - - Width over 450 mm |
|
131 |
4012.90.80 |
- Tire liners |
|
132 |
4012.90.90 |
- Paddy: |
|
|
|
Chapter 87 |
|
|
|
Vehicles not elsewhere specified or included; parts and accessories thereof. |
|
|
87.03 |
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. |
|
|
8703.23 |
- - Cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: |
|
|
|
- - - Incompletely knocked down (CKD) form: |
|
133 |
8703.23.14 |
- - - - Motor homes (with interior designed like a dwelling) |
|
|
|
- Other vehicles, solely with internal combustion engines of spark ignition or compression ignition (diesel or semi-diesel): |
|
|
8703.31 |
- - Cylinder capacity not exceeding 1,500 cc: |
|
|
|
- - - Incompletely knocked down (CKD) form: |
|
134 |
8703.31.16 |
- - - - Motor homes (with interior designed like a dwelling) |
|
135 |
8703.31.17 |
- - - - Sedans |
|
|
|
- - - - Other (including station wagons and sports cars, but excluding vans) |
|
136 |
8703.31.29 |
- - - - - Other |
|
|
8703.32 |
- - Cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: |
|
|
|
- - - Incompletely knocked down (CKD) form: |
|
137 |
8703.32.14 |
- - - - Motor homes (with interior designed like a dwelling) |
|
|
|
- - Other: |
|
|
8703.40 |
- Other vehicles, with internal combustion engines of spark ignition and electric motors for propulsion, except those capable of being charged from external sources: |
|
|
|
- - Incompletely knocked down (CKD) form: |
|
|
|
- - - Motor homes (with interior designed like a dwelling): |
|
138 |
8703.40.16 |
- - - - Cylinder capacity not exceeding 2,000 cc |
|
139 |
8703.40.17 |
- - - - Cylinder capacity exceeding 2,000 cc |
|
|
8703.50 |
- Other vehicles, with internal combustion engines of compression ignition (diesel or semi-diesel) and electric motors for propulsion, except those capable of being charged from external sources: |
|
|
|
- - Incompletely knocked down (CKD) form; |
|
|
|
- - - Motor homes (with interior designed like a dwelling): |
|
140 |
8703.50.16 |
- - - - Cylinder capacity not exceeding 2,000 cc |
|
141 |
8703.50.17 |
- - - - Cylinder capacity exceeding 2,000 cc |
|
|
|
- - - Sedans: |
|
142 |
8703.50.18 |
- - - - Cylinder capacity not exceeding 1,500 cc |
|
|
|
- - - Other (including station wagons and sports cars, but excluding vans), not four-wheel drive: |
|
143 |
8703.50.25 |
- - - - Cylinder capacity not exceeding 2,000 cc |
|
|
8703.60 |
- Other vehicles, with internal combustion engines of spark ignition and electric motors for propulsion, capable of being charged from external sources: |
|
|
|
- - Incompletely knocked down (CKD) form: |
|
|
|
- - - Motor homes (with interior designed like a dwelling): |
|
144 |
8703.60.16 |
- - - - Cylinder capacity not exceeding 2,000 cc |
|
145 |
8703.60.17 |
- - - - Cylinder capacity exceeding 2,000 cc |
|
|
|
- - - All-terrain vehicles (ATVs): |
|
|
8703.70 |
- Other vehicles, with internal combustion engines of compression ignition (diesel or semi-diesel) and electric motors for propulsion, capable of being charged from external sources: |
|
|
|
- - Incompletely knocked down (CKD) form: |
|
|
|
- - - Motor homes (with interior designed like a dwelling): |
|
146 |
8703.70.16 |
- - - - Cylinder capacity not exceeding 2,000 cc |
|
147 |
8703.70.17 |
- - - - Cylinder capacity exceeding 2,000 cc |
|
|
|
- - - Sedans: |
|
148 |
8703.70.18 |
- - - - Cylinder capacity not exceeding 1,500 cc |
|
|
|
- - - Other (including station wagons and sports cars, but excluding vans), not four-wheel drive: |
|
149 |
8703.70.25 |
- - - - Cylinder capacity not exceeding 2,000 cc |
|
150 |
8710.00.00 |
Tanks and other combat vehicles of a kind used in land warfare, whether or not fitted with armament, and parts thereof. |
|
|
87.11 |
Motorcycles (including mopeds) and bicycles equipped with auxiliary motors, with or without side-cars; side-cars. |
|
|
|
Chapter 93 |
|
|
|
Arms and ammunition; parts and accessories thereof |
|
|
93.01 |
Military weapons, except revolvers, pistols, and other weapons in heading 93.07. |
|
151 |
9301.10.00 |
- Artillery weapons (for example, guns, howitzers, and mortars) |
|
152 |
9301.20.00 |
- Rocket launchers; flame throwers; grenade launchers; torpedo tubes and similar gun launchers |
|
153 |
9301.90.00 |
- Other |
|
154 |
9302.00.00 |
Revolvers and pistols, except those in headings 93.03 or 93.04. |
|
|
93.03 |
Other firearms and similar devices operated by firing a charge of propellant (for example, sporting shotguns and sporting rifles, breech-loading pistols, other firearms designed solely for launching signals, blank-firing revolvers and blank-firing pistols, animal-killing shotguns, and rope-launching guns): |
|
155 |
9303.10.00 |
- Breech-loading pistols |
|
|
9303.20 |
- Sporting shotguns, hunting shotguns, or target shotguns, including combination shotgun-rifles: |
|
156 |
9303.20.10 |
- - Hunting shotguns |
|
157 |
9303.20.90 |
- Paddy: |
|
|
9303.30 |
- Sporting rifles, hunting rifles, or target rifles: |
|
158 |
9303.30.10 |
- - Hunting rifles |
|
159 |
9303.30.90 |
- Paddy: |
|
160 |
9303.90.10 |
- - Other firearms designed solely for launching signals with a caliber of 20 mm or more but excluding calibers of 23 mm and 26.5 mm |
|
161 |
9303.90.90 |
- Paddy: |
|
|
|
|
|
|
93.04 |
Other arms (for example, spring-operated, air-operated, or gas-operated pistols, truncheons), except those in heading 93.07. |
|
162 |
9304.00.10 |
- Air guns operating at pressures below 7 kgf/cm² |
|
163 |
9304.00.90 |
- Other |
|
|
93.05 |
Parts and accessories of the kinds of arms in headings 93.01 to 93.04. |
|
164 |
9305.10.00 |
- Of revolvers or pistols |
|
165 |
9305.20.00 |
- Of shotguns or rifles in heading 93.03 |
|
|
|
- - Of ducks, geese |
|
|
9305.91 |
- - Of military weapons in heading 93.01: |
|
166 |
9305.91.10 |
- - - Of leather or textile materials |
|
167 |
9305.91.90 |
- - Of chickens of the species Gallus domesticus |
|
|
9305.99 |
- - - Other |
|
|
|
- - - Of goods in subheading 9304.00.90: |
|
168 |
9305.99.11 |
- - - - Of leather or textile materials |
|
169 |
9305.99.19 |
- - - - Other |
|
|
|
- - Other: |
|
170 |
9305.99.91 |
- - - - Of leather or textile materials |
|
171 |
9305.99.99 |
- - - - Other |
|
|
93.06 |
Bombs, grenades, torpedoes, mines, rockets, and similar ammunition and parts thereof; cartridge cases and other cartridges and projectiles and parts thereof, including bullet jackets and cartridge cases. |
|
|
|
- Cartridges for shotguns and parts thereof; pellets for air guns: |
|
172 |
9306.21.00 |
- - Cartridges |
|
173 |
9306.29.00 |
- Paddy: |
|
|
9306.30 |
- Other cartridges and parts thereof: |
|
|
|
- - For revolvers and pistols in heading 93.02: |
|
174 |
9306.30.11 |
- - - Caliber .22 |
|
175 |
9306.30.19 |
- - Of chickens of the species Gallus domesticus |
|
176 |
9306.30.20 |
- - For nail guns or similar tools or for animal-killing shotguns and parts thereof |
|
177 |
9306.30.30 |
- - For sporting, hunting, or target rifles, carbines, and shotguns, except shotguns |
|
|
|
- - - Other |
|
178 |
9306.30.91 |
- - - Caliber .22 |
|
179 |
9306.30.99 |
- - Of chickens of the species Gallus domesticus |
|
|
9306.90 |
- - Of ducks, geese |
|
180 |
9306.90.10 |
- - Bombs, grenades, torpedoes, mines, rockets, and similar ammunition and parts thereof |
|
181 |
9306.90.90 |
- Paddy: |
|
182 |
9307.00.00 |
Swords, daggers, bayonets, spears, and similar weapons and parts thereof, scabbards and sheaths for them. |
Note:
LIST OF GOODS NOT ENTITLED TO PREFERENTIAL CUSTOMS DUTIES UNDER THE VIETNAM-LAO TRADE AGREEMENT
(Attached to Decree No. 206/2025/NĐ-CP dated July 15, 2025 of the Government)
ANNEX III
LIST OF GOODS BENEFITING FROM QUOTA DUTY FREE IMPORT UNDER THE VIETNAM-LAO TRADE AGREEMENT
(Attached to Decree No. 206/2025/NĐ-CP dated July 15, 2025 of the Government) 7 Eggs of birds, in shell, live, preserved or cooked.
1. The import quota for tobacco leaves is 3,000 tons
|
Serial number |
Code Number |
Description of Goods |
|
|
24.01 |
Unmanufactured tobacco; waste of tobacco leaves. |
|
|
2401.10 |
- Unstemmed tobacco leaves: |
|
1 |
2401.10.10 |
- - Virginia type, air-cured (flue-cured) |
|
2 |
2401.10.20 |
- - Virginia type, other than air-cured |
|
3 |
2401.10.40 |
- - Burley type |
|
4 |
2401.10.50 |
- - Other types, air-cured (flue-cured) |
|
5 |
2401.10.90 |
- Paddy: |
|
|
2401.20 |
- Manufactured tobacco leaves, partly or wholly stemmed: |
|
6 |
2401.20.10 |
- - Virginia type, air-cured (flue-cured) |
|
7 |
2401.20.20 |
- - Virginia type, other than air-cured |
|
8 |
2401.20.30 |
- - Oriental type |
|
9 |
2401.20.40 |
- - Burley type |
|
10 |
2401.20.50 |
- - Other types, air-cured (flue-cured) |
|
11 |
2401.20.90 |
- Paddy: |
|
|
2401.30 |
- Waste of tobacco leaves: |
|
12 |
2401.30.10 |
- - Stems |
|
13 |
2401.30.90 |
- Paddy: |
2. The import quota for rice is 70,000 tons
|
|
10.06 |
- Brown rice: |
|
|
1006.10 |
- - Hom Mali rice |
|
1 |
1006.10.90 |
- Paddy: |
|
|
1006.20 |
Sugarcane or beet sugar and chemically pure sucrose, solid. |
|
2 |
1006.20.10 |
- Raw sugar without added flavoring or coloring: |
|
3 |
1006.20.90 |
- Paddy: |
Note:
LIST OF GOODS NOT ENTITLED TO PREFERENTIAL CUSTOMS DUTIES UNDER THE VIETNAM-LAO TRADE AGREEMENT
(Attached to Decree No. 206/2025/NĐ-CP dated July 15, 2025 of the Government)
원본 문서(PDF)
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.
번역본
이 문서는 다음 언어로 제공됩니다: