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