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THE GOVERNMENT
——–

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————

No. 124/2016/ND-CP

Hanoi, September 1, 2016

DECREE

ON SPECIAL PREFERENTIAL IMPORT TARIFF IMPLEMENTING BILATERAL TRADE AGREEMENT BETWEEN THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIETNAM AND THE GOVERNMENT OF LAO PEOPLE’S DEMOCRATIC REPUBLIC

Pursuant to the Law on Government organization dated June 19, 2015;

Pursuant to the Law on Export and import tax dated April 6, 2016;

Pursuant to the Law on treaties dated April 9, 2016;

Implementing Bilateral Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of Lao People’s Democratic Republic signed Vientiane on March 3, 2015.

At the request of the Minister of Finance;

The Government promulgates a Decree on Special Preferential Import Tariff implementing Bilateral Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of Lao People’s Democratic Republic.

Article 1. Scope

This Decree promulgates a Decree on Special Preferential Import Tariff to implement Bilateral Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of Lao People’s Democratic Republic signed in Vientiane on March 3, 2015 (hereinafter referred to as Trade Agreement between Vietnam and Laos) and criteria for enjoying special preferential import tax rates in accordance with Trade Agreement between Vietnam and Laos.

Article 2. Regulated entities

1. Taxpayers prescribed in the Law on export and import tax.

2. Customs authorities, customs officials.

3. Organizations and individuals having rights and obligations in connection with exported goods and imported goods.

Article 3. List of goods originating from Lao People’s Democratic Republic according to Trade Agreement between Vietnam and Laos

Annexes attached to this Decree:

1. Annex I – List of goods originating from Lao People’s Democratic Republic, being granted by Vietnam with a 50% reduction of import tariff compared to that of ATIGA (special preferential import tariff of Vietnam to implement the Asean Trade in Goods Agreement) when exported to Vietnam.

2. Annex II – List of imported goods originating from Lao People’s Democratic Republic not accorded preferential tariff treatment when exported to Vietnam.

3. Annex III – List of goods originating in the Lao People’s Democratic Republic, subject to tariff quota each year when exported to Vietnam.

Article 4. Imported goods being granted with a 50% reduction of import tariff compared to that of ATIGA

1. Imported goods originating from Lao People’s Democratic Republic in the list of goods prescribed in Annex I issued herewith shall be granted a 50% reduction of import tariff compared to that of ATIGA prescribed in Special Preferential Import Tariff issued together with the Government’s Decree on promulgation of Special Preferential Import Tariff of Vietnam to implement the Asean Trade In Goods Agreement (ATIGA Tariff Schedule). If import tariff prescribed in ATIGA Tariff Schedule is higher than that prescribed in Preferential Import Tariff (MFN), a 50% reduction of import tariff prescribed in Preferential Import Tariff (MFN) shall apply.

2. Goods prescribed in Clause 1 of this Article shall meet the following conditions:

a) To be imported and directly transported from Laos to Vietnam;

b) Meet conditions for rules of origin of current law provisions applicable to goods to be accorded preferential tariff treatment between Vietnam and Laos and obtain Certificate of Origin Form S issued by competent authorities of Lao People’s Democratic Republic as prescribed.

Article 5. Imported goods being granted with special preferential import tariff of 0%

Imported goods originating from Lao People’s Democratic Republic, other than imported goods subject to tariff quota prescribed in Article 6 of this Decree, not included in the list of goods prescribed in Annexes I, II issued herewith shall be granted with special preferential import tariff of 0% (zero percent) if the conditions specified in Clause 2 Article 4 of this Decree are met.

Article 6. Imported goods subject to tariff quota

1. Imported goods originating from Lao People’s Democratic Republic included in the list of goods and tariff quotas prescribed in Annex III issued herewith, when exported to Vietnam and meeting conditions prescribed in Clause 2 Article 4 of this Decree shall be subject to tariff quota and granted with preferential import tariff of 0% and subject to tariff quota each year prescribed in by the Ministry of Industry and Trade in terms of goods originating from Lao People’s Democratic Republic.

2. Imported goods originating from Lao People’s Democratic Republic included in the list of goods and tariff quotas prescribed in Annex III issued herewith and meeting conditions prescribed in Clause 2 Article 4 of this Decree with quantity exceeding the tariff quota prescribed in Annex III issued herewith, other than tobacco and tobacco refuse exceeding tariff quota subject to Clause 4 of this Article, the excess quantity shall be imposed with 50% of import tariff compared to that of ATIGA prescribed in Clause 1 Article 4 of this Decree.

3. Imported goods originating from Lao People’s Democratic Republic included in the list of goods and tariff quotas prescribed in Annex III issued herewith without meeting conditions prescribed in Clause 2 Article 3 of this Decree with quantity exceeding the tariff quota prescribed in Annex III issued herewith, other than imported tobacco and tobacco refuse with quantity exceeding tariff quota subject to Clause 4 of this Article, the excess quantity shall be imposed with 50% of import tariff compared to that of ATIGA.

4. The quantity of imported tobacco and tobacco refuse in excess of tariff quota prescribed in Annex III issued herewith shall be subject to the following regulations:

a) If the quantity of imported tobacco and tobacco refuse exceeds the tariff quota prescribed in Annex III issued herewith but does not exceed the total tariff quota announced by The Ministry of Industry and Trade and meets conditions prescribed in legislative documents of Vietnam in terms of tariff quota, the quantity in excess shall be imposed with preferential import tariff prescribed in Schedule of preferential import tax tariff issued together with the Government’s Decree on Schedule of Export Tariff, Schedule of Preferential Import Tariff, List of goods and flat tax, mixed tax and import tariff exceeding tariff quota.

a) If the quantity of imported tobacco and tobacco refuse exceeds the tariff quota prescribed in Annex III issued herewith and exceeds the total tariff quota announced by The Ministry of Industry and Trade or does not meet conditions prescribed in legislative documents of Vietnam in terms of tariff quota, the quantity in excess shall be imposed with exceeding-quota tariff on tobacco and tobacco refuse prescribed in Government’s Decree on Schedule of Export Tariff, Schedule of Preferential Import Tariff, List of goods and flat tax, mixed tax and import tariff exceeding tariff quota.

Article 7. Effect

1. This Decree comes into force from September 1, 2016 to October 3, 2020.

2. Circular No. 216/2015/TT-BTC dated December 31, 2015 of the Minister of Finance on guidelines for import tariff to implementing Bilateral Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of Lao People’s Democratic Republic shall be annulled.

Article 8. Implementation

Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, the Presidents of People’s Committees of provinces and central-affiliated cities, and relevant organizations and individuals shall implement this Decree./.

ON BEHALF OF THE GOVERNMENT
PRIME MINISTER

Nguyen Xuan Phuc

 

ANNEX I

GOODS ORIGINATING FROM THE LAO PEOPLE’S DEMOCRATIC REPUBLIC, BEING GRANTED BY VIET NAM WITH A 50% REDUCTION OF IMPORT TARIFF COMPARED TO THAT OF ATIGA
(Issued together with Decree No. 124/2016/NĐ-CP dated September 1, 2016 of the Government)

AHTN 2012

Description

04.07

Birds’ eggs, in shell, fresh, preserved or cooked.

– Other fresh eggs:

0407.21.00

– – Of fowls of the species Gallus domesticus

0407.29

– – Other:

0407.29.10

– – – Of ducks

0407.29.90

– – – Other

0407.90

– Other:

0407.90.10

– – Of fowls of the species Gallus domesticus

0407.90.20

– – Of ducks

0407.90.90

– – Other

10.06

Rice.

1006.10

– Rice in the husk:

1006.10.90

– – Other

1006.20

– Husked (brown) rice:

1006.20.10

– – Thai Horn Mali rice

1006.20.90

– – Other

17.01

Cane or beet sugar and chemically pure sucrose, in solid form.

– Raw sugar not containing added flavouring or colouring matter:

1701.13.00

– – Cane sugar specified in Subheading Note 2 to this Chapter 1

1701.14.00

– – Other cane sugar

– Other:

1701.91.00

– – Containing added flavouring or colouring matter

1701.99

– – Other:

– – – Refined sugar

1701.99.11

– – – – White

1701.99.19

– – – – Other

1701.99.90

– – – Other

 

ANNEX II

GOODS ORIGINATING FROM THE LAO PEOPLE’S DEMOCRATIC REPUBLIC, BEING EXEMPT FROM VIETNAM’S TARIFF REMOVAL
(Issued together with Decree No. 124/2016/NĐ-CP dated September 1, 2016 of the Government)

AHTN 2012

Description

12.07

Other oil seeds and oleaginous fruits, whether or not broken

1207.91.00

– – Poppy seeds

13.02

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products

– Vegetable saps and extracts:

1302.11

– – Opium:

1302.11.10

– – – Pulvis opii

1302.11.90

– – – Other

24.01

Unmanufactured tobacco; tobacco refuse.

2401.10

– Tobacco, not stemmed/stripped:

2401.10.10

– – Virginia type, flue-cured

2401.10.20

– – Virginia type, other than flue-cured

2401.10.40

– – Burley type

2401.10.50

– – Other, flue-cured

2401.10.90

– – Other

2401.20

– Tobacco, partly or wholly stemmed/stripped

2401.20.10

– – Virginia type, flue-cured

2401.20.20

– – Virginia type, other than flue-cured

2401.20.30

– – Oriental type

2401.20.40

– – Burley type

2401.20.50

– – Other, flue-cured

2401.20.90

– – Other

2401.30

– Tobacco refuse:

2401.30.10

– – Tobacco stems

2401.30.90

– – Other

24.02

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

2402.10.00

– Cigars, cheroots and cigarillos, containing tobacco

2402.20

– Cigarettes containing tobacco:

2402.20.10

– – Beedies

2402.20.20

– – Clove cigarettes

2402.20.90

– – Other

2402.90

– Other:

2402.90.10

– – Cigars, cheroots and cigarillos of tobacco substitutes

2402.90.20

– – Cigarettes of tobacco substitutes

24.03

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.

– Smoking tobacco, whether or not containing tobacco substitutes in any proportion:

2403.11.00

– – Water pipe tobacco specified in Subheading Note 1 to this Chapter 2

2403.19

– – Other:

– – – Packed for retail sale:

2403.19.11

– – – – Ang Hoon

2403.19.19

– – – – Other

2403.19.20

– – – Other manufactured tobacco for the manufacture of cigarettes

2403.19.90

– – – Other

– Other:

2403.91

– – “Homogenized” or “reconstituted” tobacco:

2403.91.10

– – – Packed for retail sale

2403.91.90

– – – Other

2403.99

– – Other:

2403.99.10

– – – Tobacco extracts and essences

2403.99.30

– – – Manufactured tobacco substitutes

2403.99.40

– – – Snuff, whether or not dry

2403.99.50

– – – Chewing and sucking tobacco

2403.99.90

– – – Other

27.09

Petroleum oils and oils obtained from bituminous minerals, crude.

2709.00.20

– Condensates

27.10

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

– Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; other than those containing biodiesel and other than waste oils:

2710.12

– – Light oils and preparations:

– – – Motor spirit:

2710.12.11

– – – – Of RON 97 and above, leaded

2710.12.12

– – – – Of RON 97 and above, unleaded

2710.12.13

– – – – RON 90 and above, but below RON 97, leaded

2710.12.14

– – – – Of RON 90 and above, but below RON 97, unleaded

2710.12.15

– – – – Other, leaded

2710.12.16

– – – – Other, unleaded

2710.12.20

– – – Aviation spirit, not of a kind used as jet fuel

2710.12.30

– – – Tetrapropylene

2710.12.40

– – – White spirit

2710.12.50

– – – Low aromatic solvents containing by weight less than 1 %

2710.12.60

– – – Other solvent spirits

2710.12.70

– – – Naphtha, reformates and other preparations of a kind used

2710.12.80

– – – Other alpha olefins

2710.12.90

– – – Other

2710.19

– – Other:

2710.19.20

– – – Topped crudes

2710.19.30

– – – Carbon black feedstock

– – – Lubricating oils and greases

2710.19.41

– – – – Lubricating oil feedstock

2710.19.42

– – – – Lubricating oils for aircraft engines

2710.19.43

– – – – Other lubricating oils

2710.19.44

– – – – Lubricating greases

2710.19.50

– – – Hydraulic brake fluid

2710.19.60

– – – Transformer and circuit breakers oils

– – – Diesel fuel; fuel oils

2710.19.71

– – – – Automotive diesel fuel

2710.19.72

– – – – Other diesel fuels

2710.19.79

– – – – Fuel oils

2710.19.81

– – – Aviation turbine fuel (jet fuel) having a flash point of 23° C or more

2710.19.82

– – – Aviation turbine fuel (jet fuel) having a flash point of less than 23 °C

2710.19.83

– – – Other kerosene

2710.19.89

– – – Other medium oils and preparations

2710.19.90

– – – Other

2710.20.00

– Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; containing biodiesel and other than waste oils

– Waste oils

2710.91.00

– – Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

2710.99.00

– – Other

30.06

Pharmaceutical goods specified in Note 4 to this Chapter 3

3006.92

– – Waste pharmaceuticals

3006.92.10

– – – Of medicaments for the treatment of cancer, HIV/AIDS or other intractable diseases

3006.92.90

– – – Other

36.04

Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles

3604.10.00

– Fireworks

3604.90

– Other:

3604.90.20

– – Miniature pyrotechnic munitions and percussion caps for toys

3604.90.30

– – Signalling flares or rockets

3604.90.90

– – Other

38.25

Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter

3825.10.00

– Municipal waste

3825.20.00

– Sewage sludge

3825.30

– Clinical waste:

3825.30.10

– – Syringes, needles, cannulae and the like

3825.30.90

– – Other

– Waste organic solvents:

3825.41.00

– – Halogenated

3825.49.00

– – Other

3825.50.00

– Wastes of metal pickling liquors hydraulic fluids, brake fluids and

– Other wastes from chemical or allied industries

3825.61.00

– – Mainly containing organic constituents

3825.69.00

– – Other

3825.90.00

– Other

40.12

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.

4012.19

– – Other:

4012.19.20

– – – of a kind used for bicycle

4012.19.30

– – – Of a kind used on machinery of heading 84.29 or 84.30

4012.19.40

– – – a kind used on other vehicles of Chapter 87

4012.19.90

– – – Other

4012.20

– Used pneumatic tyres:

4012.20.10

– – Of a kind used on motor cars (including station wagons, racing cars)

– – Of a kind used on buses or lorries:

4012.20.21

– – – Of a width not exceeding 450 mm

4012.20.29

– – – Other

4012.20.30

– – Of a kind used on aircraft

4012.20.40

– – Of a kind used on motorcycles

4012.20.50

– – of a kind used for bicycle

4012.20.60

– – Of a kind used on machinery of heading 84.29 or 84.30

4012.20.70

– – a kind used on other vehicles of Chapter 87

– – Other:

4012.20.91

– – – Buffed tyres

4012.20.99

– – – Other

4012.90

– Other:

– – Solid tyres

4012.90.14

– – – Solid tyres exceeding 250 mm in external diameter, of a width not Of a width not exceeding 450 mm

4012.90.15

– – – Solid tyres exceeding 250 mm in external diameter, of a width not exceeding 450 mm, for use on vehicles of heading 87.09

4012.90.16

– – – Other solid tyres exceeding 250 mm in external diameter, of a width exceeding 450 mm

4012.90.19

– – – Other

– – Cushion tyres:

4012.90.21

– – – Of a width not exceeding 450 mm

4012.90.22

– – – Of a width exceeding 450 mm

4012.90.70

– – Replaceable tyre treads of a width not exceeding 450 mm

4012.90.80

– – Tyre flaps

4012.90.90

– – Other

87.02

Motor vehicles for the transport of ten or more persons, including the driver.

8702.10

– With compression-ignition internal combustion piston engine (diesel or semi-diesel)

– – Other:

– – – Other motor coaches, buses or minibuses:

8702.10.81

– – – – g.v. w of at least 6 t but not exceeding 18 t

8702.10.89

– – – – Other

8702.10.90

– – – Other

8702.90

– Other:

– – Other:

8702.90.92

– – – Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)

– – – For the transport of 30 persons or more:

8702.90.94

– – – – Other

8702.90.95

– – – Other motor coaches, buses or minibuses

8702.90.99

– – – Other

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.

– Other vehicles, with spark-ignition internal combustion reciprocating piston engine:

8703.21

– – Of a cylinder capacity not exceeding 1,000 cc:

– – – Motor cars (including station wagons, SUVs and sports cars, but not including vans):

– – – – Other:

8703.21.24

– – – – – Four-wheel drive

8703.21.29

– – – – – Other

– – – Other:

8703.21.91

– – – – Ambulances

8703.21.92

– – – – Cars with interiors are designed as apartments (Motor-homes)

8703.21.99

– – – – Other

8703.22

– – Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:

– – – Motor cars (including station wagons, SUVs and sports cars, but not including vans):

8702.22.19

– – – – Other

– – – Other:

8703.22.91

– – – – Ambulances

8703.23

– – Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:

8703.23.40

– – – Cars with interiors are designed as apartments (Motor-homes)

– – – Motor cars (including station wagons, SUVs and sports cars, but not including vans), others:

8703.23.61

– – – – Of a cylinder capacity not exceeding 1,800 cc

8703.23.62

– – – – Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc

8703.23.63

– – – – Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc

8703.23.64

– – – – Of a cylinder capacity exceeding 2,500 cc

– – – Other:

8703.23.91

– – – – Of a cylinder capacity not exceeding 1,800 cc

8703.23.92

– – – – Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc

8703.23.93

– – – – Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc

8703.23.94

– – – – Of a cylinder capacity exceeding 2,500 cc

– Others, with compression-ignition internal combustion piston engine (diesel or semi-diesel);

8703.31

– – Of a cylinder capacity not exceeding 1,500 cc:

– – – Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:

8703.31.19

– – – – Other

8703.31.50

– – – Cars with interiors are designed as apartments (Motor-homes)

– – – Other:

8703.31.91

– – – – Four-wheel drive

8703.31.99

– – – – Other

8703.32

– – Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:

– – – Motor cars (including station wagons, SUVs and sports cars, but not including vans), others:

– – – – Of a cylinder capacity not exceeding 2,000 cc:

8703.32.52

– – – – – Four-wheel drive

8703.32.53

– – – – – Other

– – – – Other:

8703.32.54

– – – – – Four-wheel drive

8703.32.59

– – – – – Other

8703.32.60

– – – Cars with interiors are designed as apartments (Motor-homes)

– – – Other

– – – – Of a cylinder capacity not exceeding 2,000 cc:

8703.32.92

– – – – – Four-wheel drive

8703.32.93

– – – – – Other

– – – – Other:

8703.32.94

– – – – – Four-wheel drive

8703.32.99

– – – – – Other

– Other:

8703.90

– – Electrically-powered vehicles:

8703.90.70

– – – Motor cars (including station wagons, SUVs and sports cars, but not including vans), others:

8703.90.90

– – – Other

8710.00.00

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.

87.11

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.

8711.10

– With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc:

– – Completely Knocked Down:

8711.10.12

– – – Mopeds and motorised bicycles

8711.10.13

– – – Other motorcycles and motor scooters

8711.10.19

– – – Other

– – Other:

8711.10.92

– – – Mopeds and motorised bicycles

8711.10.93

– – – Other motorcycles and motor scooters

8711.10.99

– – – Other

8711.20

– With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:

8711.20.10

– – Motocross motorcycles

8711.20.20

– – Mopeds and motorised bicycles

– – Other vehicles, Completely Knocked Down

– – – Motorcycles (with or without side-cars), including motor scooters:

8711.20.39

– – – – Other

– – – Other:

8711.20.49

– – – – Other

– – Other:

– – – Motorcycles (with or without side-cars), including motor scooters:

8711.20.51

– – – – Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc:

8711.20.52

– – – – Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc:

8711.20.59

– – – – Other

8711.20.90

– – – Other

8711.90

– Other:

– – Other vehicles, Completely Knocked Down

8711.90.51

– – – Electrically powered motorcycles

8711.90.52

– – – Other, of a cylinder capacity not exceeding 200 cc

8711.90.53

– – – Other, of a cylinder capacity exceeding 200 cc but not exceeding 500cc

8711.90.54

– – – Other, of a cylinder capacity exceeding 500 cc

– – Other:

8711.90.91

– – – Electrically powered motorcycles

8711.90.99

– – – Other

93.01

Military weapons, other than revolvers, pistols and the arms of heading 93.07.

9301.10.00

– Artillery weapons (for example, guns, howitzers and mortars)

9301.20.00

– Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors

9301.90.00

– Other

9302.00.00

Revolvers and pistols, other than those of heading 93.03 or 93.04.

93.03

Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive- bolt humane killers, line-throwing guns).

9303.10.00

– Muzzle-loading firearms

9303.20.00

– Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles

9303.30.00

– Other sporting, hunting or target-shooting rifles

9303.90.00

– Other

93.04

Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07.

9304.00.10

– Air guns, operating at a pressure of less than 7 kgf/cm2

9304.00.90

– Other

93.05

Parts and accessories of articles of headings 93.01 to 93.04.

9305.10.00

– Of revolvers or pistols

9305.20.00

– Of shotguns or rifles of heading 93.03

– Other:

9305.91

– – Of military weapons of heading 93.01:

9305.91.10

– – – Of leather or textile material

9305.91.90

– – – Other

– Other:

9305.99

– – Other:

– – – Of goods of subheading 9304.00.90:

9305.99.11

– – – – Of leather or textile material

9305.99.19

– – – – Other

– – – Other:

9305.99.91

– – – – Of leather or textile material

9305.99.99

– – – – Other

93.06

Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads.

– Shotgun cartridges and parts thereof; air gun pellets:

9306.21.00

– – Cartridges

9306.29.00

– – Other

9306.30

– Other cartridges and parts thereof:

– – For revolvers and pistols of heading 93.02:

9306.30.11

– – – .22 calibre cartridges

9306.30.19

– – – Other

9306.30.20

– – Cartridges for riveting or similar tools or for captives-bolt humane killers and parts thereof

– – Other:

9306.30.91

– – – .22 calibre cartridges

9306.30.99

– – – Other

9306.90.00

– Other

9307.00.00

Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefore

ANNEX III

GOODS ORIGINATING FROM THE LAO PEOPLE’S DEMOCRATIC REPUBLIC SUBJECT TO TARIFF QUOTA OF ZERO PERCENT EACH YEAR WHEN EXPORTED TO VIETNAM
(Issued together with Decree No. 124/2016/NĐ-CP dated September 1, 2016 of the Government)

1. The quota for tobacco stems is 3,000 tons, including:

No.

AHTN 2012

Description

24.01

Unmanufactured tobacco; tobacco refuse.

2401.10

– Tobacco, not stemmed/stripped:

1

2401.10.10

– – Virginia type, flue-cured

2

2401.10.20

– – Virginia type, other than flue-cured

3

2401.10.40

– – Burley type

4

2401.10.50

– – Other, flue-cured

5

2401.10.90

– – Other

2401.20

– Tobacco, partly or wholly stemmed/stripped

6

2401.20.10

– – Virginia type, flue-cured

7

2401.20.20

– – Virginia type, other than flue-cured

8

2401.20.30

– – Oriental type

9

2401.20.40

– – Burley type

10

2401.20.50

– – Other, flue-cured

11

2401.20.90

– – Other

2401.30

– Tobacco refuse:

12

2401.30.10

– – Tobacco stems

13

2401.30.90

– – Other

2. The quota for rice commodities is 70,000 tons, including:

No.

AHTN 2012

Description

 

10.06

Rice.

1006.10

– Rice in the husk:

1

1006.10.90

– – Other

1006.20

– Husked (brown) rice:

2

1006.20.10

– – Thai Horn Mali rice

3

1006.20.90

– – Other


1 This Chapter is Chapter 17 of list of imported and exported goods of Vietnam. Subheading Note 2 of Chapter 17: Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°.  The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

2 This Chapter is Chapter 24 of list of imported and exported goods of Vietnam. Subheading Note 1 of Chapter 24: For the purposes of sub-heading 2403 11, the expression “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit.  However, tobacco-free products intended for smoking in a water pipe are excluded from this sub-heading.

3 This Chapter is Chapter 36 of list of imported and exported goods of Vietnam. Subheading Note 4 of Chapter 30: Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:

(k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due, for example, expiry of shelf life.

 

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