Tìm kiếm
Nghị định 44/2023/NĐ-CP quy định chính sách giảm thuế giá trị gia tăng theo Nghị quyết 101/2023/QH15
| Số hiệu: | 44/2023/NĐ-CP | Loại văn bản: | Nghị định |
| Nơi ban hành: | Chính phủ | Người ký: | Lê Minh Khái |
| Ngày ban hành: | 30/06/2023 | Ngày hiệu lực: | 01/07/2023 |
| Ngày công báo: | 14/07/2023 | Số công báo: | Từ số 819 đến số 820 |
| Lĩnh vực: | Thuế - Phí - Lệ Phí | Tình trạng: |
Hết hiệu lực
01/01/2024 |
TÓM TẮT VĂN BẢN
Chính thức giảm thuế GTGT xuống 8% từ 01/7/2023
Ngày 30/6/2023, Chính phủ ban hành Nghị định 44/2023/NĐ-CP quy định chính sách giảm thuế giá trị gia tăng theo Nghị quyết 101/2023/QH15.
Chính thức giảm thuế GTGT xuống 8% từ 01/7/2023
Theo đó, mức giảm thuế GTGT áp dụng từ ngày 01/7/2023 đến hết ngày 31/12/2023 theo Nghị định 44/2023/NĐ-CP như sau:
- Cơ sở kinh doanh tính thuế giá trị gia tăng theo phương pháp khấu trừ được áp dụng mức thuế suất thuế giá trị gia tăng 8% đối với hàng hóa, dịch vụ đang áp dụng mức thuế suất 10%, trừ nhóm hàng hóa, dịch vụ sau:
+ Viễn thông, hoạt động tài chính, ngân hàng, chứng khoán, bảo hiểm, kinh doanh bất động sản, kim loại và sản phẩm từ kim loại đúc sẵn, sản phẩm khai khoáng (không kể khai thác than), than cốc, dầu mỏ tinh chế, sản phẩm hoá chất. Chi tiết tại Phụ lục I ban hành kèm theo Nghị định 44/2023/NĐ-CP .
+ Sản phẩm hàng hóa và dịch vụ chịu thuế tiêu thụ đặc biệt. Chi tiết tại Phụ lục II ban hành kèm theo Nghị định 44/2023/NĐ-CP .
+ Công nghệ thông tin theo pháp luật về công nghệ thông tin. Chi tiết tại Phụ lục III ban hành kèm theo Nghị định 44/2023/NĐ-CP .
+ Việc giảm thuế giá trị gia tăng cho từng loại hàng hóa, dịch vụ quy định tại khoản 1 Điều 1 Nghị định 44/2023/NĐ-CP được áp dụng thống nhất tại các khâu nhập khẩu, sản xuất, gia công, kinh doanh thương mại.
Đối với mặt hàng than khai thác bán ra (bao gồm cả trường hợp than khai thác sau đó qua sàng tuyển, phân loại theo quy trình khép kín mới bán ra) thuộc đối tượng giảm thuế giá trị gia tăng. Mặt hàng than thuộc Phụ lục I ban hành kèm theo Nghị định 44/2023/NĐ-CP , tại các khâu khác ngoài khâu khai thác bán ra không được giảm thuế giá trị gia tăng.
Các tổng công ty, tập đoàn kinh tế thực hiện quy trình khép kín mới bán ra cũng thuộc đối tượng giảm thuế giá trị gia tăng đối với mặt hàng than khai thác bán ra.
Trường hợp hàng hóa, dịch vụ nêu tại các Phụ lục I, II và III ban hành kèm theo Nghị định 44/2023/NĐ-CP thuộc đối tượng không chịu thuế giá trị gia tăng hoặc đối tượng chịu thuế giá trị gia tăng 5% theo quy định của Luật Thuế giá trị gia tăng thì thực hiện theo quy định của Luật Thuế giá trị gia tăng và không được giảm thuế giá trị gia tăng.
- Cơ sở kinh doanh (bao gồm cả hộ kinh doanh, cá nhân kinh doanh) tính thuế giá trị gia tăng theo phương pháp tỷ lệ % trên doanh thu được giảm 20% mức tỷ lệ % để tính thuế giá trị gia tăng khi thực hiện xuất hóa đơn đối với hàng hóa, dịch vụ được giảm thuế giá trị gia tăng quy định tại khoản 1 Điều 1 Nghị định 44/2023/NĐ-CP .
Xem thêm Nghị định 44/2023/NĐ-CP có hiệu lực thi hành từ ngày 01/7/2023 đến hết ngày 31/12/2023.
Văn bản tiếng việt
Nghị định 44/2023/NĐ-CP (Bản Word)
Nghị định 44/2023/NĐ-CP (Bản Pdf)
Văn bản tiếng anh
|
THE GOVERNMENT OF VIETNAM |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
No.: 44/2023/ND-CP |
Hanoi, June 30, 2023 |
PRESCRIBING VALUE-ADDED TAX REDUCTION UNDER RESOLUTION NO. 101/2023/QH15 DATED JUNE 24, 2023 OF NATIONAL ASSEMBLY OF VIETNAM
Pursuant to the Law on Government Organization dated June 19, 2015; the Law on Amendments to the Law on Government Organization and the Law on Local Government Organization dated November 22, 2019;
Pursuant to the Law on value-added tax dated June 03, 2008; the Law on amendments to the Law on value-added tax dated June 19, 2013; the Law on amendments to the Law on value-added tax, the Law on Excise Tax and the Law on Tax Administration dated April 06, 2016;
Pursuant to the Law on amendments to the Laws on taxation dated November 26, 2014;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Resolution No. 101/2023/QH15 dated June 24, 2023 on the 5th meeting of the 15th National Assembly;
At the request of the Minister of Finance of Vietnam;
The Government promulgates a Decree prescribing value-added tax (VAT) reduction under the Resolution No. 101/2023/QH15 dated June 24, 2023 of the National Assembly of Vietnam.
1. VAT on goods and services that are currently subject to 10% VAT shall be reduced, except the following goods and services:
a) Telecommunication, financial activities, banking activities, securities, insurance, trading of real estate, metal and precast metal products, mining products (excluding coal mining), coke mining, refined oil, chemical products. Further details are provided in Appendix I enclosed herewith.
b) Goods and services subject to excise tax. Further details are provided in Appendix II enclosed herewith.
c) Information technology products and services as prescribed in the Law on information technology. Further details are provided in Appendix III enclosed herewith.
d) VAT on goods and services of a specific type prescribed in Clause 1 of this Article shall be reduced consistently at all stages, including import, production, processing and trading. Coal products mined for sale (including coal products mined and then washed, sieved and classified under a closed process before they are sold) are eligible for VAT reduction. Coal products in Appendix I enclosed herewith are not eligible for VAT reduction at any stages other than the mining stage.
Coal products produced under a closed process of economic corporations or groups shall be also eligible for VAT reduction.
In case any of the goods and services in Appendixes I, II and III enclosed herewith is not subject to VAT or is subject to 5% VAT in accordance with the Law on value-added tax, VAT on that good or service shall be paid in accordance with the Law on value-added tax and shall not be reduced.
2. VAT reduction rates
a) Business establishments that pay VAT using the credit-invoice method shall pay 8% VAT on the goods and services specified in Clause 1 of this Article.
b) Business establishments (including household businesses and individual businesses) that pay VAT using the direct method (as a percentage (%) on revenue) shall be eligible for 20% reduction in the rate (%) used as the basis for calculating VAT when issuing invoices for the goods and services eligible for VAT reduction specified in Clause 1 of this Article.
3. VAT reduction procedures
a) When issuing VAT invoices for goods and services eligible for VAT reduction, the business establishments specified in Point a Clause 2 of this Article shall write “8%” on the “VAT rate” line, VAT amount payable, and total amount payable by the buyer on the issued invoice. The good seller or service provider shall declare output VAT and the good buyer or service user shall declare and deduct input VAT according to the VAT amount written on the VAT invoice.
b) When issuing sales invoices for goods and services eligible for VAT reduction, the business establishments specified in Point b Clause 2 of this Article shall write the full amount of the good or service before reduction in the "Thành tiền" ("Amount") column, the amount payable after reduction (by 20% of the rate (%) on revenue) on the “Cộng tiền hàng hóa, dịch vụ” ("Total amount") line, and the note “đã giảm... (số tiền) tương ứng 20% mức tỷ lệ % để tính thuế giá trị gia tăng theo Nghị quyết số 101/2023/QH15” ("an amount of......., equivalent to 20% of the rate (%) used as the basis for calculating VAT, is reduced according to the Resolution No. 101/2023/QH15”) on the issued invoice.
4. If a business establishment prescribed in Point a Clause 2 of this Article sells or provides goods or services subject to different tax rates, the tax rate on each good or service must be written on its issued VAT invoice as prescribed in Clause 3 of this Article.
When a business establishment prescribed in Point b Clause 2 of this Article sells goods or provides services, the reduced amount must be written on its issued sales invoice as prescribed in Clause 3 of this Article.
5. In case an invoice indicating the VAT rate or the rate (%) used as the basis for calculating VAT which is not yet reduced according to this Decree has been issued, this invoice shall be corrected by the seller and the buyer in accordance with regulations of law on invoices and records. The seller shall adjust output VAT and the buyer shall adjust input VAT (if any) according to the invoice which has been corrected.
6. The business establishments specified in this Article shall make and submit the declaration of their goods and services that are eligible for VAT reduction using Form No. 01 in Appendix IV enclosed herewith together with the VAT return form.
Article 2. Effect and implementation organization
1. This Decree takes effect from July 01, 2023 to December 31, 2023 inclusively.
2. Ministries, within the ambit of their assigned functions and tasks, and Provincial People’s Committees shall direct relevant agencies to disseminate, instruct and inspect the implementation of regulations on VAT reduction in Article 1 of this Decree, especially solutions for stabilizing supply and demand for goods and services eligible for VAT reduction so as to ensure stable market prices of goods and services (prices exclusive of VAT) for the period from July 01, 2023 to December 31, 2023 inclusively.
3. Difficulties that arise during the implementation of this Decree should be reported to the Ministry of Finance of Vietnam for consideration.
4. Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairpersons of Provincial People’s Committees and relevant enterprises, organizations and individuals are responsible for the implementation of this Decree.
|
|
ON BEHALF OF THE GOVERNMENT PP. PRIME MINISTER |
LIST OF GOODS AND SERVICES THAT ARE NOT ELIGIBLE FOR VAT REDUCTION
(Enclosed with the Government’s Decree No. 44/2023/ND-CP dated June 30, 2023)
|
Level 1 |
Level 2 |
Level 3 |
Level 4 |
Level 5 |
Level 6 |
Level 7 |
Product’s name |
Description |
HS codes (for goods at the import stage) |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
|
B |
|
|
|
|
|
|
MINING PRODUCTS |
|
|
|
|
05 |
|
|
|
|
|
Hard coal and lignite |
|
27.01 27.02 27.03 27.04 |
|
|
|
051 |
0510 |
05100 |
051000 |
|
Hard coal |
Including: Lump coal and fine coal, whether or not pulverised, but not agglomerated. Agglomerated hard coal of the branch 19200 |
27.01 27.02 27.03 27.04 |
|
|
|
|
|
|
|
0510001 |
Anthracite |
Coal, not agglomerated. Coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 % |
2701.11.00 |
|
|
|
|
|
|
|
0510002 |
Bituminous coal |
Coking coal, coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg |
2701.12 |
|
|
|
|
|
|
|
0510003 |
Other coal (hard coal) |
|
2701.19.00 |
|
|
|
052 |
0520 |
05200 |
052000 |
0520000 |
Lignite |
Lignite is also called as brown coal, whether or not pulverised, but not agglomerated. Agglomerated lignite of the branch 19200 |
27.02 |
|
|
06 |
|
|
|
|
|
Mined crude oil and natural gas |
|
27.07 27.09 27.10 27.11 |
|
|
|
061 |
0610 |
06100 |
|
|
Mined crude oil |
|
27.09 |
|
|
|
|
|
|
061001 |
0610010 |
Petroleum oils and oils obtained from bituminous minerals, crude |
Including: Crude petroleum oils; Condensates and other crude oils |
27.09 |
|
|
|
|
|
|
061002 |
0610020 |
Bituminous or oil shale and tar sands |
|
2714.10.00 |
|
|
|
062 |
0620 |
06200 |
062000 |
|
Natural gas in gaseous state or liquefied |
|
27.11 |
|
|
|
|
|
|
|
0620001 |
Liquefied natural gas |
|
2711.11.00 |
|
|
|
|
|
|
|
0620002 |
Natural gas in gaseous state |
|
2711.21 |
|
|
07 |
|
|
|
|
|
Metal ores and concetrates |
|
26 |
|
|
|
071 |
0710 |
07100 |
071000 |
0710000 |
Iron ores and concentrates |
Including: Non-agglomerated and agglomerated iron ores and concentrates Excluding iron pyrites, whether or not roasted |
2601.11 2601.12 2601.20 |
|
|
|
072 |
|
|
|
|
Other metal ores, not containing iron (except precious metal ores) |
|
26.17 |
|
|
|
|
0721 |
07210 |
072100 |
0721000 |
Uranium ores, Thorium ores and their concentrates |
Only the mining of uranium ores and thorium ores is considered; the enrichment of such ores shall not be considered |
26.12 |
|
|
|
|
0722 |
|
|
|
Other metal ores, not containing iron |
Including products obtained from mining and enrichment |
26.17 |
|
|
|
|
|
07221 |
072210 |
0722100 |
Bauxite ores and concentrates |
Bauxite ore is also called as aluminium ore |
2606.00.00 |
|
|
|
|
|
07229 |
|
|
Other metal ores, not containing iron, not elsewhere classified |
|
26.17 |
|
|
|
|
|
|
072291 |
|
Manganese ores, copper ores, nickel ores, cobalt ores, chromium ores, tungsten ores and their concentrates |
|
2602.00.00 2603.00.00 2604.00.00 2605.00.00 2610.00.00 2611.00.00 |
|
|
|
|
|
|
|
0722911 |
Manganese ores and concentrates |
Including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight |
2602.00.00 |
|
|
|
|
|
|
|
0722912 |
Copper ores and concentrates |
|
2603.00.00 |
|
|
|
|
|
|
|
0722913 |
Nickel ores and concentrates |
|
2604.00.00 |
|
|
|
|
|
|
|
0722914 |
Cobalt ores and concentrates |
|
2605.00.00 |
|
|
|
|
|
|
|
0722915 |
Chromium ores and concentrates |
|
2610.00.00 |
|
|
|
|
|
|
|
0722916 |
Tungsten ores and concentrates |
|
2611.00.00 |
|
|
|
|
|
|
072292 |
|
Lead ores, zinc ores, tin ores and their concentrates |
|
2607.00.00 2608.00.00 2609.00.00 |
|
|
|
|
|
|
|
0722921 |
Lead ores and concentrates |
|
2607.00.00 |
|
|
|
|
|
|
|
0722922 |
Zinc ores and concentrates |
|
2608.00.00 |
|
|
|
|
|
|
|
0722923 |
Tin ores and concentrates |
|
2609.00.00 |
|
|
|
|
|
|
072293 |
0722930 |
Molybdenum ores and concentrates |
Including: Roasted molybdenum ores and concentrates; Other molybdenum ores and concentrates |
26.13 |
|
|
|
|
|
|
072294 |
|
Titanium ores and concentrates |
|
26.14 |
|
|
|
|
|
|
|
0722941 |
Ilmenite ores and concentrates |
|
2614.00.10 |
|
|
|
|
|
|
|
0722942 |
Rutile ores and concentrates |
|
2614.00.90 |
|
|
|
|
|
|
|
0722943 |
Monazite ores and concentrates |
|
2612.20.00 |
|
|
|
|
|
|
|
0722949 |
Other titanium ores and concentrates |
|
2614.00.90 |
|
|
|
|
|
|
072295 |
0722950 |
Antimony ores and concentrates |
|
2617.10.00 |
|
|
|
|
|
|
072296 |
|
Niobium, tantalum, vanadium or zirconium ores and concentrates |
|
26.15 |
|
|
|
|
|
|
|
0722961 |
Zirconium ores and concentrates |
|
2615.10.00 |
|
|
|
|
|
|
|
0722962 |
Niobium, tantalum, vanadium ores and concentrates of niobium ores |
|
2615.90.00 |
|
|
|
|
|
|
072299 |
0722990 |
Other metal ores and concentrates, not containing iron, not elsewhere classified |
|
2617.90.00 |
|
|
|
073 |
0730 |
07300 |
073000 |
|
Precious metal ores |
|
26.16 |
|
|
|
|
|
|
|
0730001 |
Silver ores and concentrates |
|
2616.10.00 |
|
|
|
|
|
|
|
0730002 |
Gold ores and concentrates |
|
2616.90.00 |
|
|
|
|
|
|
|
0730003 |
Platinum ores and concentrates |
|
2616.90.00 |
|
|
|
|
|
|
|
0730009 |
Other precious metal ores and concetrates |
|
2616.90.00 |
|
|
08 |
|
|
|
|
|
Other mined products |
|
25 68 |
|
|
|
081 |
0810 |
|
|
|
Stones, sand, gravel, clays |
|
25 68 |
|
|
|
|
|
08101 |
|
|
Mined stones |
Roughly trimmed or merely cut, by sawing or otherwise. Excluding: Products cut or formed to shapes, made up, classified in heading 23960 |
25.06 25.09 25.13 25.14 25.15 25.16 25.17 25.18 |
|
|
|
|
|
|
081011 |
|
Building stone and ornamental stone |
|
68.01 68.02 68.03 |
|
|
|
|
|
|
|
0810111 |
Marble, white marble, travertine, ecaussine and other stone, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. |
Monumental or building stone of an apparent specific gravity of 2.5 or more |
25.15 |
|
|
|
|
|
|
|
0810112 |
Granite, porphyry, basalt, sandstone, quartzite, and other stone, whether or not roughly trimmed or merely cut into blocks or slabs of a rectangular or square shape. |
Monumental or building stone |
25.16 |
|
|
|
|
|
|
081012 |
|
Limestone and other calcareous stone, of a kind used for the manufacture of lime or cement; gypsum and anhydrite |
|
2521.00.00 2520.10.00 |
|
|
|
|
|
|
|
0810121 |
Limestone and other calcareous stone, of a kind used for the manufacture of lime or cement |
|
2521.00.00 |
|
|
|
|
|
|
|
0810122 |
Gypsum, anhydrite |
|
2520.10.00 |
|
|
|
|
|
|
081013 |
|
Chalk and dolomite, not calcined or sintered |
|
2509.00.00 25.18 |
|
|
|
|
|
|
|
0810131 |
Chalk |
Chalk used for the manufacture of refractories |
2509.00.00 |
|
|
|
|
|
|
|
0810132 |
Dolomite, not calcined or sintered |
Dolomite, not containing calcium, and dolomite, not calcined or sintered, of branch 2394 |
25.18 |
|
|
|
|
|
|
081014 |
0810140 |
Slate, whether or not roughly trimmed or merely cut into blocks or slabs of a rectangular or square shape. |
|
2514.00.00 |
|
|
|
|
|
08102 |
|
|
Sand, gravel |
|
25 |
|
|
|
|
|
|
081021 |
0810210 |
Natural sands, whether or not coloured |
Including: Silica sands, quartz sands and other natural sands. |
25.05 |
|
|
|
|
|
|
081022 |
|
Gravel, pebbles; granules, chippings and powder of stones |
|
25.17 |
|
|
|
|
|
|
|
0810221 |
Gravel, pebbles |
Commonly used for concrete aggregates, for road metalling or for railway |
2517.10.00 |
|
|
|
|
|
|
|
0810222 |
Granules, chippings and powder of building and ornamental stones |
|
2517.41.00 2517.49.00 |
|
|
|
|
|
|
081023 |
0810230 |
Mixtures of sand, stone, gravel and industrial waste obtained from mining activities, used for building |
|
2517.20.00 2517.30.00 |
|
|
|
|
|
08103 |
|
|
Clays and kaolin of various kinds |
|
25.07 25.08 |
|
|
|
|
|
|
081031 |
0810310 |
Kaolin and other kaolinic clays, whether or not calcined |
|
2507.00.00 |
|
|
|
|
|
|
081032 |
0810320 |
Other clays, andalusite, kyanite and sillimanite, mullite; chamotte or dinas earths |
Including clays such as fire-clay; bentonite; andalusite, kyanite and sillimanite; mullite and chamotte or dinas earths, etc. Excluding expanded clays |
25.08 |
|
|
|
089 |
|
|
|
|
Mining products, not elsewhere classified |
|
25.30 |
|
|
|
|
0891 |
08910 |
|
|
Mineral chemicals and fertilizer |
|
* |
|
|
|
|
|
|
089101 |
0891010 |
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk |
Including apatite ores |
25.10 |
|
|
|
|
|
|
089102 |
0891020 |
Non-agglomerated iron pyrites |
Pyrites containing 33% of sulphur; Roasted iron pyrites of the branch 2011 |
2502.00.00 |
|
|
|
|
|
|
089109 |
|
Other mineral chemicals |
|
25.30 |
|
|
|
|
|
|
|
0891091 |
Natural barium sulphate, natural barium carbonate, whether or not calcined, other than barium oxide |
|
25.11 |
|
|
|
|
|
|
|
0891092 |
Natural borates and concentrates thereof, but not including borates separated from natural brine. Natural boric acid containing not more than 85% of H3BO4 calculated on the dry weight |
Natural borates and concentrates thereof, whether or not calcined |
2528.00.00 |
|
|
|
|
|
|
|
0891093 |
Fluorspar |
|
2529.21.00 2529.22.00 |
|
|
|
|
|
|
|
0891094 |
Kieserite, epsomite (natural magnesium sulphates) |
|
2530.20.10 2530.20.20 |
|
|
|
|
|
|
|
0891095 |
Potassium minerals |
Including: Carnallite mineral; sylvite mineral |
2530.90.90 |
|
|
|
|
|
|
|
0891096 |
Minerals obtained from animal manures, used as fertilizer or fuel |
|
* |
|
|
|
|
|
|
|
0891099 |
Other mineral chemicals and fertilizer, not elsewhere classified |
|
* |
|
|
|
|
0892 |
08920 |
089200 |
0892000 |
Peat |
Only peat mined and collected. Agglomerated peat of the branch 192001 |
27.03 |
|
|
|
|
0893 |
08930 |
089300 |
0893000 |
Salt |
Including sea salt and rock salt, not processed. |
25.01 |
|
|
|
|
0899 |
08990 |
|
|
Other mining products, not elsewhere classified |
|
25.30 |
|
|
|
|
|
|
089901 |
|
Precious and semi-precious stones, diamons, and other stones |
|
71 |
|
|
|
|
|
|
|
0899011 |
Unworked precious and semi-precious stones |
Including the following types of precious stones: rubies, jade, etc., simply sawn or roughly shaped |
7103.10 |
|
|
|
|
|
|
|
0899012 |
Diamonds (excluding industrial diamonds) |
Including unsorted or simply sawn, cleaved or bruted diamonds |
7102.10.00 7102.31.00 7102.39.00 |
|
|
|
|
|
|
|
0899013 |
Diamonds of industrial quality, un worked or simply sawn, cleaved or bruted |
|
7102.21.00 7102.29.00 |
|
|
|
|
|
|
|
0899014 |
Pumice stone, emery, natural corundum, natural garnet (gemstone) and other natural abrasives |
|
25.13 |
|
|
|
|
|
|
|
0899015 |
Bitumen and asphalt, natural; Asphaltites and asphaltic rocks |
|
2714.90.00 |
|
|
|
|
|
|
089909 |
|
Other mining products, not elsewhere classified |
|
25.30 |
|
|
|
|
|
|
|
0899091 |
Natural graphite |
|
25.04 |
|
|
|
|
|
|
|
0899092 |
Quartz, other than natural sands |
|
2506.10.00 |
|
|
|
|
|
|
|
0899093 |
Siliceous fossil meals and similar siliceous earths |
Including kieselguhr, tripolite and diatomite |
2512.00.00 |
|
|
|
|
|
|
|
0899094 |
Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, other magnesium oxide, whether or not pure |
|
25.19 |
|
|
|
|
|
|
|
0899095 |
Asbestos |
|
25.24 |
|
|
|
|
|
|
|
0899096 |
Mica |
Including: Crude mica and mica rifted into sheets or splitting; mica powder |
25.25 |
|
|
|
|
|
|
|
0899097 |
Steatite |
Including natural steatite, crude or cut into blocks or slabs and crused or powdered steatite |
25.26 |
|
|
|
|
|
|
|
0899098 |
Feldspar |
Also called as Felspar |
2529.10 |
|
|
|
|
|
|
|
0899099 |
Other mining products, not elsewhere classified |
Including: Leucite; nepheline and nepheline syenite; Vermiculite, perlite and chlorites, unexpanded, etc. |
2529.30.00 25.30 |
|
C |
|
|
|
|
|
|
PRODUCTS OF MANUFACTURING AND PROCESSING INDUSTRIES |
|
|
|
|
19 |
|
|
|
|
|
Coke, refined petroleum oil products |
|
27.04 27.07 27.09 27.10 |
|
|
|
191 |
1910 |
19100 |
|
|
Coke |
|
27.04 |
|
|
|
|
|
|
191001 |
1910010 |
Coke and semi-coke of coal, of peat or of lignite; retort carbon |
Including: Coke and semi-coke of coal; Coke and semi-coke of peat or of lignite; coke gas and retort carbon |
27.04 |
|
|
|
|
|
|
191002 |
1910020 |
Tar distilled from coal, from lignite or from peat, and other mineral tars |
|
2706.00.00 |
|
|
|
192 |
1920 |
19200 |
|
|
Products of the processing of petroleum oils |
|
27 |
|
|
|
|
|
|
192001 |
1920010 |
Briquettes and similar solid fuels manufactured from coal |
Including: Briquettes and similar solid fuels manufactured from coal, lignite and peat |
2701.20.00 2702.20.00 2703.00.20 |
|
|
|
|
|
|
192002 |
|
Oil and gasoline; lubricating oils and greases |
|
27.07 27.09 27.10 27.12 34.03 |
|
|
|
|
|
|
|
1920021 |
Light oils and preparations |
Including: Motor spirit; Aviation spirit; other light oils and preparations |
2710.12 |
|
|
|
|
|
|
|
1920022 |
Other oil and gasoline; lubricating oils and greases |
Including: Medium oils (having medium boiling range) and preparations; Lubricating oils and greases; Hydraulic brake fluid; Transformer and circuit breakers oils; Fuel oils and other petroleum oils |
2710.12 2710.19 2710.20.00 |
|
|
|
|
|
|
|
1920023 |
Waste oils |
Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
2710.91.00 2710.99.00 |
|
|
|
|
|
|
192003 |
|
Petroleum gases and other gaseous hydrocarbons (excluding natural gas) |
|
2711.12.00 2711.13.00 2711.14 2711.19.00 2711.29.00 |
|
|
|
|
|
|
|
1920031 |
Liquefied propane and butanes (LPG) |
Including: Liquefied propane; Liquefied butanes (LPG); dry air of commercial grade |
2711.12.00 2711.13.00 2711.19.00 |
|
|
|
|
|
|
|
1920032 |
Ethylene, propylene, butylene and butadiene, and other petroleum gases or hydrocarbons, excluding natural gas |
|
2711.14 2711.29.00 |
|
|
|
|
|
|
192004 |
|
Other petroleum products |
|
* |
|
|
|
|
|
|
|
1920041 |
Petroleum jelly, paraffin wax, petroleum wax and other wax |
|
2712.10.00 2712.20.00 2712.90 |
|
|
|
|
|
|
|
1920042 |
Petroleum coke, petroleum bitumen and other residues of petroleum oils |
|
2713.11.00 2713.12.00 2713.20.00 2713.90.00 |
|
|
20 |
|
|
|
|
|
Chemical products |
|
28 29 30 31 32 33 34 35 36 37 38 |
|
|
|
201 |
|
|
|
|
Fertilizers and nitrogen compounds; plastic and synthetic rubber, in primary forms |
|
31 39 40 |
|
|
|
|
|
|
201142 |
|
Basic organic chemical compounds |
|
29 30 31 32 33 34 35 36 37 38 |
|
|
|
|
|
|
|
2011421 |
Derivatives of vegetable products or pine resin |
Including: Activated natural mineral products; animal black; Tall oil, whether or not refined; Turpentine and other terpenic oils; crude sulphite turpentine; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent; Rosin and resin acids, and derivatives thereof; run gums; Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. |
3802.90 3803.00.00 38.05 38.06 3807.00.00 |
|
|
|
|
|
|
|
2011422 |
Wood charcoal |
Including: charcoal, whether or not agglomerated, excluding charcoal in forests |
44.02 |
|
|
|
|
|
|
|
2011423 |
Oils and other products of the distillation of high temperature coal tar and similar products |
Including: Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents; Pitch and pitch coke, obtained from coal tar or from other mineral tars |
2706.00.00 27.08 |
|
|
|
|
|
|
|
2011424 |
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher |
|
2207.10.00 |
|
|
|
|
|
|
|
2011425 |
Ethyl alcohol and other spirits, denatured, of any strength |
|
2207.20 |
|
|
|
|
|
|
|
2011426 |
Residual lyes from the manufacture of wood pulp, including lignin sulphonates, but excluding tall oil |
|
38.04 |
|
|
|
|
2012 |
20120 |
|
|
Fertilizers and nitrogen compounds |
|
31 |
|
|
|
|
|
|
201201 |
2012010 |
Ammonia, anhydrous |
|
2814.10.00 |
|
|
|
|
|
|
201202 |
|
Ammonium fertilizers in aqueous solutions: Ammonium chloride, nitrites |
|
31.02 |
|
|
|
|
|
|
|
2012021 |
Ammonium fertilizers in aqueous solutions |
|
3102.21.00 3102.29.00 3102.30.00 3102.40.00 |
|
|
|
|
|
|
|
2012022 |
Ammonium chloride |
|
3102.90.00 |
|
|
|
|
|
|
|
2012023 |
Nitrites; nitrates of potassium |
Excluding nitrates of bismuth and other |
2834.10.00 2834.21.00 |
|
|
|
|
|
|
201203 |
2012030 |
Mineral or chemical fertilizers, nitrogenous |
Including: Urea; ammonium sulphate; ammonium nitrate; Double salts and mixtures of calcium nitrate and ammonium nitrate; Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances; other fertilizers and nitrogen mixtures, not elsewhere classified |
31.02 |
|
|
|
|
|
|
201204 |
2012040 |
Mineral or chemical fertilizers, phosphatic |
Including: Superphosphates (P2O5) (Including feed grade and other); fused phosphate fertilizers; other phosphatic fertilizers |
31.03 |
|
|
|
|
|
|
201205 |
2012050 |
Mineral or chemical fertilizers, potassic |
Including: Potassium chloride; Potassium sulphate; carnallite, sylvite and other potassium fertilizer |
31.04 |
|
|
|
|
|
|
201206 |
2012060 |
Mineral or chemical fertilizers, not elsewhere classified |
Including: Mineral or chemical fertilisers containing 3 fertilising elements: nitrogen, phosphorus and potassium (NPK); Diammonium phosphate; monoammonium phosphate; mineral or chemical fertilisers containing 2 fertilising elements: nitrogen and phosphorus; Mineral or chemical fertilisers containing 2 fertilising elements: phosphorus and potassium; Potassium nitrates; other mineral or chemical fertilisers containing 2 of the following fertilising elements (nitrogen, phosphorus and potassium), not elsewhere classified |
31.05 |
|
|
|
|
2013 |
|
|
|
Plastic and synthetic rubber, in primary forms |
|
39 40 |
|
|
|
|
|
20131 |
201310 |
|
Plastic, in primary forms |
|
39 |
|
|
|
|
|
|
|
2013101 |
Polymers in primary forms |
Including: Polymers of ethylene, in primary forms; Polymers of styrene, in primary forms; Polymers of vinyl chloride or of other halogenated olefins, in primary forms; Polymers of propylene or of other olefins, in primary forms; Polymers of vinyl acetate or of other vinyl esters, and other vinyl polymers in primary forms; Acrylic polymers in primary forms; Polyamides in primary forms; Natural polymers and modified natural polymers (for example, alginic acid, its salts and esters; hardened proteins, chemical derivatives of natural rubber) |
39.01 39.02 39.03 39.04 39.05 39.06 39.07 39.08 39.09 39.10 39.11 39.12 39.13 |
|
|
|
|
|
|
|
2013102 |
Other plastic, in primary forms, ion-exchangers |
Including: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms; Amino-resins, phenolic resins and polyurethanes, in primary forms; Silicones in primary forms; Other plastic, in primary forms, not elsewhere classified; ion-exchangers |
39.01 39.02 39.03 39.04 39.05 39.06 39.07 39.08 39.09 39.10 39.11 39.12 39.13 3914.00.00 |
|
|
|
|
|
20132 |
|
|
Synthetic rubber, in primary forms |
|
40.02 |
|
|
|
|
|
|
201321 |
2013210 |
Synthetic rubber and factice derived from oils and mixtures of synthetic rubber and natural rubber and similar natural gums, in primary forms or in plates, sheets or strip. |
Including: Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip (including latex); Mixtures of synthetic rubber and natural rubber and similar natural gums, in primary forms or in plates, sheets or strip (including mixtures of natural rubber latex with synthetic rubber latex) |
40.01 40.02 |
|
|
|
202 |
|
|
|
|
Other chemical products |
|
* |
|
|
|
|
2021 |
20210 |
|
|
Pesticides and other chemical products used in agriculture |
|
38.08 |
|
|
|
|
|
|
202101 |
|
Pesticides and other chemical products used in agriculture |
|
38.08 |
|
|
|
|
|
|
|
2021011 |
Insecticides |
Including: intermediate preparations for the manufacture of insecticides, mosquito coils or powders for the manufacture of mosquito coils, in aerosol containers, in the form of mosquito mats, nets pretreated with mosquito-repellents, and other |
3808.59.11 3808.59.19 3808.61 3808.62 3808.69 3808.91 |
|
|
|
|
|
|
|
2021012 |
Fungicides |
|
3808.59.21 3808.59.29 3808.92 |
|
|
|
|
|
|
|
2021013 |
Herbicides, anti-sprouting products and plant-growth regulators |
|
3808.59.31 3808.59.39 3808.59.40 3808.59.50 3808.93 |
|
|
|
|
|
|
|
2021014 |
Disinfectants |
Used in agriculture and for other purposes |
3808.59.60 3808.94.10 3808.94.20 3808.94.90 |
|
|
|
|
|
|
|
2021019 |
Other pesticides and chemical products used in agriculture |
|
3808.52.10 3808.52.20 3808.52.90 3808.59.91 3808.59.99 3808.99.10 3808.99.90 |
|
|
|
|
2022 |
|
|
|
Paints, varnishes and other similar painting and coating matters; printing inks and mastics |
|
32 |
|
|
|
|
|
20221 |
202210 |
|
Paints, varnishes and other similar painting and coating matters, mastics |
|
32 |
|
|
|
|
|
|
|
2022101 |
Paints and varnished based on polymers |
Including: Paints and varnishes, dissolved in an aqueous medium (including enamels, based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium); Paints and varnishes, dissolved in a non-aqueous medium (including enamels based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium) |
32.08 32.09 32.10 |
|
|
|
|
|
|
|
2022102 |
Other paints, varnishes and relevant products; artists’ colours |
Including: Pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes; engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit, in the form of powder, granules or flakes; other paints and varnishes; prepared water pigments of a kind used for finishing leather; prepared driers; Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like; pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms |
32.07 32.10 32.11 32.12 32.13 |
|
|
|
|
|
|
|
2022103 |
Mastics and the like |
Including: Mastics; painters' fillings (including glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics); non-refractory surfacing preparations |
32.14 |
|
|
|
|
|
20222 |
202220 |
|
Printing inks |
|
32.15 |
|
|
|
|
|
|
|
2022201 |
Printing inks |
Including: Black printing ink and other printing inks (other than black) |
32.15 |
|
|
|
|
2023 |
|
|
|
Cosmetics, soap, detergents, polishing preparations and toilet preparations |
|
33 34 |
|
|
|
|
|
20231 |
|
|
Cosmetics |
|
33 |
|
|
|
|
|
|
202311 |
|
Beauty or make-up preparations and preparations for the care of the skin, manicure or pedicure preparations |
|
33.04 |
|
|
|
|
|
|
|
2023111 |
Lip, eye make-up preparations |
|
3304.10.00 3304.20.00 |
|
|
|
|
|
|
|
2023112 |
Manicure and pedicure preparations |
|
3304.30.00 |
|
|
|
|
|
|
|
2023113 |
Other beauty or make-up preparations |
Including: Powders, whether or not compressed; face or skin creams and lotions; Anti-acne creams; other beauty or make-up preparations, not elsewhere classified |
3304.91.00 3304.99 |
|
|
|
|
|
|
202312 |
|
Preparations for use on the hair, body hair, and for oral or dental hygiene |
|
33.05 33.06 |
|
|
|
|
|
|
|
2023121 |
Shampoos, hair lacquers, preparations for permanent waving or straightening |
Including: Shampoos, hair conditioners having anti-fungal properties; preparations for use on the hair such as hair lacquers, preparations for curling or pressing, preparations for permanent waving or straightening |
33.05 34.01 |
|
|
|
|
|
|
|
2023122 |
Preparations for oral or dental hygiene (including denture fixative pastes and powders) |
Including: Dentifrices (prophylactic pastes or powders); other preparations for oral or dental hygiene other than dental floss such as mouthwashes, breath spray, etc. |
33.06 |
|
|
|
|
|
|
|
2023123 |
Dental floss |
|
3306.20.00 |
|
|
|
|
|
|
|
2023124 |
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other preparations, not elsewhere classified |
Including: Pre-shave, shaving or after-shave preparations, personal deodorants and antiperspirants; shower cream, facial cleanser and other bath preparations; other toilet preparations, not elsewhere classified (including: Animal toilet preparations, contact lens solutions, Other perfumery or cosmetics, including depilatories, etc.) |
33.07 3401.30.00 |
|
|
|
|
|
|
|
2023125 |
Perfumes and toilet waters |
|
3303.00.00 |
|
|
|
|
|
20232 |
|
|
Soap, detergents, polishing preparations and toilet preparations |
|
34.01 34.02 34.05 |
|
|
|
|
|
|
202321 |
2023210 |
Glycerol, crude; glycerol waters and glycerol lyes |
|
2905.45.00 |
|
|
|
|
|
|
202322 |
2023220 |
Organic surface-active agents other than soap |
|
3402.31 3402.39 3402.41.00 3402.42 3402.49 |
|
|
|
|
|
|
202323 |
|
Soap, washing and cleaning preparations |
|
34.01 34.02 |
|
|
|
|
|
|
|
2023231 |
Soap; organic surface-active products and preparations for use as soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent |
Including: Soap; organic surface-active products and preparations; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent; Organic surface-active products and preparations for washing the skin |
34.01 34.02 |
|
|
|
|
|
|
|
2023232 |
Detergents and washing preparations |
In the form of liquid, powder or cream. These products also include fabric softeners |
34.01 34.02 3809.91.10 |
|
|
|
|
|
|
202324 |
|
Odoriferous substances and waxy substances |
|
33.01 34.04 |
|
|
|
|
|
|
|
2023241 |
Preparations for perfuming or deodorising rooms |
Including odoriferous preparations used during religious rites (incense sticks; incense coils); odoriferous preparations which operate by burning |
3307.41 3307.49 |
|
|
|
|
|
|
|
2023242 |
Artificial waxes and prepared waxes |
|
34.04 |
|
|
|
|
|
|
|
2023243 |
Polishes and creams, for footwear, furniture, floors, glass, metal and coachwork |
Including: Polishes, creams and similar preparations for footwear or leather; Polishes, creams and similar preparations for the maintenance of wooden furniture, door or window frames, floors or other woodwork; polishes and similar preparations for coachwork, other than metal polishes; polishes and similar preparations for other products |
34.05 |
|
|
|
|
|
|
|
2023244 |
Scouring pastes and powders and other scouring preparations |
|
3405.40 |
|
|
|
|
2029 |
20290 |
|
|
Other chemicals products, not elsewhere classified |
|
38.24 |
|
|
|
|
|
|
202901 |
|
Explosives |
|
36 |
|
|
|
|
|
|
|
2029011 |
Prepared explosives |
Including: Propellent powders; Prepared explosives, other than propellent powders |
3601.00 00 3602.00.00 |
|
|
|
|
|
|
|
2029012 |
Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators |
Including: Semi-fuses; elemented caps; signal tubes, etc. |
36.03 |
|
|
|
|
|
|
|
2029013 |
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles |
|
36.04 |
|
|
|
|
|
|
|
2029014 |
Matches |
|
3605.00.00 |
|
|
|
|
|
|
202902 |
|
Prepared glues and other prepared adhesives |
|
35 |
|
|
|
|
|
|
|
2029021 |
Prepared glues and other prepared adhesives |
Including: Adhesives based on polymers and Ca2Ls adhensives used in the manufacture of refractory bricks, etc. |
35.06 |
|
|
|
|
|
|
202903 |
|
Essential oils and mixtures of odoriferous substances based on plant essential oils |
|
33.01 |
|
|
|
|
|
|
|
2029031 |
Vegetable essential oils |
Including: Essential oils of citrus fruit, peppermint, coleus amboinicus, lemon grass, cinnamon, ginger, etc. |
33.01 |
|
|
|
|
|
|
|
2029032 |
Mixtures of odoriferous substances based on vegetable essential oils |
Used as raw materials in industry or used for the manufacture of beverages |
33.02 |
|
|
|
|
|
|
202904 |
|
Photographic film and plates, instant print film; chemical preparations and unmixed products for photographic uses |
|
3.7 |
|
. |
|
|
|
|
|
2029041 |
Photographic film and plates, instant print film, unexposed |
Including: Photographic plates and film in the flat, of any material other than paper, paperboard or textiles (for X-ray, instant print film or of a kind suitable for use in the printing industry, etc.); Photographic film in rolls, of any material other than paper, paperboard or textiles (for X-ray, colour photography (polychrome), of a kind suitable for used in medical, surgical, dental or veterinary sciences or in the printing industry, etc.); Photographic film, paper, paperboard or textiles (for colour photography (polychrome)) |
37.01 37.02 37.03 |
|
|
|
|
|
|
|
2029042 |
Chemical preparations for photographic uses, unmixed products for photographic uses, not elsewhere classified |
Excluding varnishes, glues, adhesives and similar preparations |
37.07 |
|
|
|
|
|
|
202905 |
2029050 |
Animal or vegetable fats and oils chemically prepared; inedible mixtures or preparations of animal fats or oils |
Including: Animal or vegetable fats and oils and their fractions chemically prepared (boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified); inedible mixtures or preparations of animal fats or oils or of fractions of different fats or oils. Excluding: Those hydrogenated, inter-esterified, or re-esterified. |
15.01 15.02 15.03 15.05 15.17 15.18 |
|
|
|
|
|
|
202906 |
2029060 |
Writing or drawing ink and other inks (excluding printing ink) |
Including: carbon mass of a kind used to manufacture one-time carbon paper |
3215.90 |
|
|
|
|
|
|
202907 |
|
Lubricating preparations; additives; anti-freezing agents |
|
34.03 3820.00.00 * |
|
|
|
|
|
|
|
2029071 |
Lubricating preparations |
|
34.03 |
|
|
|
|
|
|
|
2029072 |
Anti-knock substances; additives for mineral oils (including gasoline) and similar products |
|
38.11 |
|
|
|
|
|
|
|
2029073 |
Hydraulic brake fluids; Anti-freezing preparations and anti-icing fluids |
|
3819.00.00 3820.00.00 |
|
|
|
|
|
|
202908 |
|
Other mixtures of chemicals |
|
38.24 |
|
|
|
|
|
|
|
2029081 |
Peptones and their derivatives, other protein substances and their derivatives, not elsewhere classified; hide powder, whether or not chromed |
|
3504.00.00 |
|
|
|
|
|
|
|
2029082 |
Modelling pastes; preparations known as “dental wax”; other preparations for use in dentistry, with a basis of plaster; preparations and charges for fire-extinguishers; prepared culture media for development |
Including: Modelling pastes, including those put up for children's amusement; preparations known as “dental wax” or as “dental impression compounds”; other preparations for use in dentistry, with a basis of plaster (excluding dental fillings classified in the branch 3250; preparations and charges for fire-extinguishers; prepared culture media for the development or maintenance of micro-organisms or of plant, human or animal cells; plaster used for orthopedic cast; diagnostic or laboratory reagents, not elsewhere classified (including: Plates, sheets, film, foil and strip of plastics impregnated or coated with diagnostic or laboratory reagents; Paperboard, cellulose wadding and web of cellulose fibres………… |
34.07 3813.00.00 38.21 38.22 2520.20.90 |
|
|
|
|
|
|
|
2029083 |
Chemical elements and chemical compounds doped for use in electronics |
In the form of discs, wafers or similar forms |
3818.00.00 |
|
|
|
|
|
|
|
2029084 |
Activated carbon |
|
3802.10 |
|
|
|
|
|
|
|
2029085 |
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs; similar products and preparations |
For example, dressings and mordants; of a kind used in the textile, paper, leather or like industries |
38.09 |
|
|
|
|
|
|
|
2029086 |
Pickling preparations for metal surfaces, fluxes; Prepared rubber accelerators; catalytic preparations, not elsewhere classified; Mixed alkylbenzenes and mixed alkylnaphthalenes, not elsewhere classified |
Including: Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods (including: soldering, brazing or welding); Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics; reaction initiators, reaction accelerators and catalytic preparations; mixed alkylbenzenes and mixed alkylnaphthalenes, not elsewhere classified Excluding products of the heading 2707 (oils and other products of the distillation of high temperature coal tar and similar products |
38.10 38.15 3817.00.00 |
|
|
|
|
|
|
|
2029087 |
Prepared binders for foundry moulds or cores |
Including: Prepared binders for foundry moulds or cores; non-agglomerated metal carbides mixed together or with metallic binders; prepared additives for cements, mortars or concretes |
3824.10.00 3824.30.00 3824.40.00 |
|
|
|
|
|
|
|
2029089 |
Other chemical mixtures, not elsewhere classified |
|
38.24 |
|
|
|
|
|
|
202909 |
|
Gelatin and gelatin derivatives, including: Milk albumin; other products of the chemical or allied industries, not elsewhere classified |
|
35.02 35.03 38.24 |
|
|
|
|
|
|
|
2029091 |
Gelatin and gelatin derivatives, milk albumin; isinglass; other glues of animal origin |
Including: Gelatin and gelatin derivatives; milk albumin, including concentrates of two or more whey proteins; isinglass; other glues of animal origin; albuminates and other albumin derivatives |
35.02 35.03 |
|
|
|
|
|
|
|
2029092 |
Caseinates and other casein derivatives: Casein glues; glues based on starches, or on dextrins or other modified starches |
|
35.01 35.05 |
|
|
|
|
|
|
|
2029093 |
Other products of the chemical or allied industries, not elsewhere classified |
|
38.24 |
|
|
|
203 |
2030 |
20300 |
|
|
Synthetic, man-made fibres |
|
54.02 54.03 54.04 54.05 54.06 55.03 55.04 55.05 55.06 55.07 55.09 55.10 55.11 |
|
|
|
|
|
|
203001 |
|
Synthetic fibres |
|
54.02 54.04 55.09 55.03 55.06 |
|
|
|
|
|
|
|
2030011 |
Synthetic filament tow; Synthetic staple fibres, not carded or combed |
Including: Synthetic filament tow of nylon, other polyamides, polyesters, acrylic or modacrylic, polypropylene, etc. and synthetic staple fibres, not carded or combed or otherwise processed for spinning, made of nylon, other polyamides, polyesters, acrylic or modacrylic, polypropylene, etc. |
55.01 55.03 |
|
|
|
|
|
|
|
2030012 |
Synthetic filament yarn (other than sewing thread), synthetic monofilament |
Including: Continous yarn of polyamides and polyesters; other synthetic single yarn; synthetic monofilament, yarn of strip or the like |
54.02 54.04 |
|
|
|
|
|
|
203002 |
|
Man-made fibres |
|
54.02 54.03 54.04 54.05 54.06 55.03 55.04 55.05 55.06 55.07 55.09 55.10 55.11 |
|
|
|
|
|
|
|
2030021 |
Man-made filament tow; man-made staple fibres, not carded or combed |
Including: Man-made filament tow; man-made staple fibres, not carded, combed or otherwise processed for spinning |
55.01 55.02 55 03 55.04 |
|
|
|
|
|
|
|
2030022 |
Man-made filament yarn (other than sewing thread), man-made monofilament |
Including: High tenacity yarn of viscose rayon; other man-made single filament yarn; man-made monofilament, strip and the like |
54.02 54.03 54.04 54.05 54.06 55.06 5507.00.00 |
|
|
24 |
|
|
|
|
|
Metal products |
|
* |
|
|
|
241 |
2410 |
24100 |
|
|
Pig-iron, iron or steel products |
|
72 73 |
|
|
|
|
|
|
241001 |
|
Products of base pig-iron, iron or steel |
|
72 73 |
|
|
|
|
|
|
|
2410011 |
Pig, non-alloy pig iron; alloy pig iron; spiegeleisen, iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese in blocks or other primary forms |
|
72.01 7204.10.00 72.05 73.03 |
|
|
|
|
|
|
|
2410012 |
Ferro-alloys |
Including: Ferro-manganese; Ferro-silicon; Ferro-silico-manganese; Ferro-chromium; Ferro-silico-chromium; Ferro-nickel; Ferro-molybdenum; erro-tungsten; Ferro-silico-tungsten; other ferro alloys |
72.02 |
|
|
|
|
|
|
|
2410013 |
Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products |
In lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms |
72.03 |
|
|
|
|
|
|
|
2410014 |
Granules and powders, of non-alloy pig iron; alloy pig iron; spiegeleisen, iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese in blocks or other primary forms, iron, steel |
|
72.05 7201.50.00 |
|
|
|
|
|
|
241002 |
|
Steel in primary forms |
Alloy steel, including stainless steel and other alloy steel |
72.06 7218.10.00 7224.10.00 |
|
|
|
|
|
|
|
2410021 |
Non-alloy steel in ingots or other primary forms; semi-finished products of non-alloy steel. |
|
72.06 72.07 |
|
|
|
|
|
|
|
2410022 |
Stainless steel in ingots or other primary forms; semi-finished products of stainless steel |
|
72.18 |
|
|
|
|
|
|
|
2410023 |
Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel |
|
72.24 |
|
|
|
|
|
|
241003 |
|
Flat-rolled products of steel, in coils, not further worked than hot-rolled, not clad, plated or coated |
|
72.08 7211.13 7211.14 7211.19 7219.11.00 7219.12.00 7219.13.00 7219.14.00 7220.11 7220.12 7225.30 7226.91 |
|
|
|
|
|
|
|
2410031 |
Flat-rolled products of non-alloy steel, of a width of 600 mm or more, in coils, not further worked than hot-rolled, not clad, plated or coated |
Including: Flat-rolled products of non-alloy steel, in coils, of a width of 600 mm or more, not further worked than hot-rolled, not clad, plated or coated; Flat-rolled products of non-alloy steel, not in coils, of a width of 600 mm or more, not further worked than hot-rolled, not clad, plated or coated |
72.08 |
|
|
|
|
|
|
|
2410032 |
Flat-rolled products of stainless steel, not further worked than hot-rolled, of a width of 600 mm or more |
Including: Flat-rolled products of stainless steel, not further worked than hot-rolled, in coils, of a width of 600 mm or more; Flat-rolled products of stainless steel, not further worked than hot-rolled, not in coils, of a width of 600 mm or more |
7219.11.00 7219.12.00 7219.13.00 7219.14.00 7219.21.00 7219.22.00 7219.23.00 7219.24.00 |
|
|
|
|
|
|
|
2410033 |
Flat-rolled products of other alloy steel, not further worked than hot-rolled, of a width of 600 mm or more |
Including: Flat-rolled products of other alloy steel, not further worked than hot-rolled, in coils, of a width of 600 mm or more; Flat-rolled products of other alloy steel, not further worked than hot-rolled, not in coils, of a width of 600 mm or more |
7225.30 7225.40
|
|
|
|
|
|
|
|
2410034 |
Flat-rolled products of non-alloy steel, not further worked than hot-rolled, of a width of less than 600 mm, not clad, plated or coated |
|
7211.13 7211.14 7211.19
|
|
|
|
|
|
|
|
2410035 |
Flat-rolled products of stainless steel, not further worked than hot-rolled, of a width of less than 600 mm |
|
7220.11 7220.12
|
|
|
|
|
|
|
|
2410036 |
Flat-rolled products of other alloy steel, not further worked than hot-rolled, of a width of less than 600 mm |
|
7226.91 |
|
|
|
|
|
|
241004 |
|
Flat-rolled products of steel, not further worked than cold-rolled (cold-reduced), not clad, plated or coated |
|
72.09 7211.23 7211.29 7219.31.00 7219.32.00 7219.33.00 7219.34.00 7219.35.00 7220.20 7225.50 7226.92
|
|
|
|
|
|
|
|
2410041 |
Flat-rolled products of non-alloy steel, not further worked than cold-rolled (cold-reduced), of a width of 600 mm or more, not clad, plated or coated |
Including: Flat-rolled products of non-alloy steel, not further worked than cold-rolled, in coils, of a width of 600 mm or more,not clad, plated or coated; Flat-rolled products of non-alloy steel, not further worked than cold-rolled, not in coils, of a width of 600 mm or more, not clad, plated or coated |
72.09 |
|
|
|
|
|
|
|
2410042 |
Flat-rolled products of stainless steel, not further worked than cold-rolled, of a width of 600 mm or more, not clad, plated or coated |
|
7219.31.00 7219.32.00 7219.33.00 7219.34.00 7219.35.00
|
|
|
|
|
|
|
|
2410043 |
Flat-rolled products of other alloy steel, not further worked than cold-rolled, of a width of 600 mm or more, not clad, plated or coated |
|
7225.50 |
|
|
|
|
|
|
|
2410044 |
Flat-rolled products of non-alloy steel, not further worked than cold-rolled, of a width of less than 600 mm, not clad, plated or coated |
|
7211.23 7211.29
|
|
|
|
|
|
|
|
2410045 |
Flat-rolled products of stainless steel, not further worked than cold-rolled, of a width of less than 600 mm |
|
7220.20 |
|
|
|
|
|
|
|
2410046 |
Flat-rolled products of other alloy steel, not further worked than cold-rolled, of a width of less than 600 mm |
|
7226.92 |
|
|
|
|
|
|
241005 |
|
Flat-rolled products of steel, clad, plated or coated; Electrical steel, high speed steel |
|
72.10 72.12 72.19 72.20 72.25 72.26
|
|
|
|
|
|
|
|
2410051 |
Flat-rolled products of non-alloy steel, of a width of 600 mm or more, clad, plated or coated |
Including: Flat-rolled products of non-alloy steel, of a width of 600 mm or more, plated or coated with tin; Flat-rolled products of non-alloy steel, of a width of 600 mm or more, plated or coated with lead, including terne-plate; Flat-rolled products of non-alloy steel, of a width of 600 mm or more, electrolytically plated or coated with zinc; Flat-rolled products of non-alloy steel, of a width of 600 mm or more, otherwise plated or coated with zinc; Flat-rolled products of non-alloy steel, of a width of 600 mm or more, plated or coated with chromium oxides or with chromium and chromium oxides; Flat-rolled products of non-alloy steel, of a width of 600 mm or more, plated or coated with aluminium; Flat-rolled products of non-alloy steel, of a width of 600 mm or more, painted, varnished or coated with plastics |
72.10 |
|
|
|
|
|
|
|
2410052 |
Flat-rolled products of non-alloy steel, of a width of less than 600 mm, clad, plated or coated |
Including: Flat-rolled products of non-alloy steel, of a width of less than 600 mm, plated or coated with tin; Flat-rolled products of non-alloy steel, of a width of less than 600 mm, electrolytically plated or coated with zinc; Flat-rolled products of non-alloy steel, of a width of less than 600 mm, otherwise plated or coated with zinc; Flat-rolled products of non-alloy steel, of a width of less than 600 mm, painted, varnished or coated with plastics; Flat-rolled products of non-alloy steel, of a width of less than 600 mm, clad; Flat-rolled products of non-alloy steel, of a width of less than 600 mm, otherwise plated or coated |
72.12 |
|
|
|
|
|
|
|
2410053 |
Flat-rolled products of alloy steel, of a width of 600 mm or more, clad, plated or coated |
Including: Flat-rolled products of alloy steel, of a width of 600 mm or more, electrolytically plated or coated with zinc; Flat-rolled products of alloy steel, of a width of 600 mm or more, otherwise plated or coated with zinc; Flat-rolled products of alloy steel, of a width of 600 mm or more, otherwise clad, plated or coated |
72.25 |
|
|
|
|
|
|
|
2410054 |
Flat-rolled products of alloy steel, of a width of less than 600 mm |
|
72.26 |
|
|
|
|
|
|
|
2410055 |
Flat-rolled products of alloy steel, of a width of 600 mm or more, of silicon-electrical steel |
|
7225.11.00 7225.19.00 |
|
|
|
|
|
|
|
2410056 |
Flat-rolled products of alloy steel, of a width of less than 600 mm, of silicon-electrical steel |
|
7226.11 7226.19 |
|
|
|
|
|
|
|
2410057 |
Flat-rolled products of alloy steel, of a width of less than 600 mm, of high speed steel |
|
7226.20 |
|
|
|
|
|
|
241006 |
|
Bars, rods, angles, shapes and sections, hot-rolled of steel |
|
72.13 72.14 72.16 7221.00.00 72.22 72.27 72.28 |
|
|
|
|
|
|
|
2410061 |
Bars and rods, hot-rolled, in irregularly wound coils, of non-alloy steel |
|
72.13 |
|
|
|
|
|
|
|
2410062 |
Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel |
|
7221.00.00 |
|
|
|
|
|
|
|
2410063 |
Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel |
|
72.27 |
|
|
|
|
|
|
|
2410064 |
Other bars and rods of alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extructed, but including those twisted after rolling |
Including: Bars and rods of non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extructed, but including those twisted after rolling; Bars and rods of non-alloy steel, cold formed |
72.14 72.27 7228.10 7228.20 7228.30 7228.40 7228.60 7228.70 7228.80 |
|
|
|
|
|
|
|
2410065 |
Other bars and rods of stainless steel |
Including: Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded; Bars and rods of stainless steel, not further worked than cold-formed or cold-finished; Other bars and rods of stainless steel |
7222.11 7222.19 7222.20 7222.30 |
|
|
|
|
|
|
|
2410066 |
Other bars and rods of other alloys |
Including: Bars and rods of high speed steel; Bars and rods of silico-manganese steel; Hollow drill bars and rods of alloy steel; Bars and rods of other alloy steel |
72.28 |
|
|
|
|
|
|
|
2410067 |
Hollow drill bars and rods of steel |
|
7228.80 |
|
|
|
|
|
|
|
2410068 |
Angles, shapes and sections of steel (excluding construction materials and welded angles, shapes and sections) |
Including: Angles, shapes and sections of non-alloy steel; Angles, shapes and sections of stainless steel; Angles, shapes and sections of alloy steel |
72.16 7222.40 7228.70 |
|
|
|
|
|
|
|
2410069 |
Sheet piling, railway tracks and railway track construction materials of steel; Welded angles, shapes and sections |
Including: Sheet piling of steel; Welded angles, shapes and sections of steel; railway or tramway track construction materials of steel |
73.01 73.02 |
|
|
|
|
|
|
241007 |
|
Tubes and pipes, tube or pipe fittings of various types of steel |
Tubes, pipes and their fitings obtained by casting are classified in the branch 24310 |
73.04 73.05 73.06 |
|
|
|
|
|
|
|
2410071 |
Tubes and pipes, seamless of steel |
Including: Line pipes of steel, seamless, of a kind used for oil or gas pipelines; casing, steel, seamless, of a kind used in drilling for oil or gas; other tubes or pipes, seamless, of circular cross-section, of non-alloy steel; other tubes or pipes, seamless, of circular cross-section, of stainless steel; other tubes or pipes, seamless, of circular cross-section, of other alloy steel; other tubes and pipes, seamless, of steel |
73.04 |
|
|
|
|
|
|
|
2410072 |
Tubes and pipes of steel, seam (welded, riveted or similarly closed, etc.) |
Including: Line pipe of steel, seam, of a kind used for oil or gas pipelines; casing of steel, seam, of a kind used in drilling for oil or gas; other tubes and pipes of steel, seam |
73.05 73.06 |
|
|
|
|
|
|
|
2410073 |
Fittings (excluding cast fittings) |
|
7307.21 7307.22 7307.23 7307.29 7307.91 7307.92 7307.93 7307.99 |
|
|
|
|
|
|
241008 |
|
Other products of steel, cold-rolled |
|
72.09 7211.23 7211.29 7219.31 7219.32 7219.33 7219.34 7219.35 7220.20 7225.50 7226.92 7228.50 |
|
|
|
|
|
|
|
2410081 |
Cold-rolled bars and rods |
|
7228.50 |
|
|
|
|
|
|
|
2410082 |
Rolled steel of small size (<600 mm) |
|
72.11 72.12 72.20 72.26 |
|
|
|
|
|
|
|
2410083 |
Shaped, corrugated steel |
|
7222.40 7228.70 |
|
|
|
|
|
|
|
2410084 |
Steel wire |
Including: Non-alloy steel wire (whether or not plated); wire of stainless steel; wire of other alloy steel |
72.17 72.23 72.29 |
|
|
|
|
|
|
241009 |
2410090 |
Pig iron and steel manufacturing services |
|
|
|
|
|
242 |
2420 |
|
|
|
Products of non-ferrous metals and precious metals |
|
* |
|
|
|
|
|
24201 |
242010 |
|
Precious metals and precious metal manufacturing services |
|
71.06 7107.00.00 71.08 7109.00.00 71.10 71.11 71.12 |
|
|
|
|
|
|
|
2420101 |
Precious metals |
Including: Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form; Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form; Platinum, unwrought or in semi-manufactured forms, or in powder form (including platinum, palladium, rhodium, iridium, osmium and ruthenium); Base metals or silver, clad with gold, not further worked than semi-manufactured (“base metals” means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium); Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured |
71.06 7107.00.00 71.08 7109.00.00 71.10 71.11 71.12 |
|
|
|
|
|
|
|
2420102 |
Precious metal manufacturing services |
|
|
|
|
|
|
|
24202 |
|
|
Non-ferrous metals |
|
* |
|
|
|
|
|
|
242021 |
|
Aluminum |
|
76 |
|
|
|
|
|
|
|
2420211 |
Unwrought aluminium, aluminium oxide |
Including: Unwrought aluminium; aluminium oxide, excluding artificial |
76.01 2818.20.00 |
|
|
|
|
|
|
|
2420212 |
Semi-finished products of aluminum or aluminium alloys |
Including: Aluminum powders and scrap; Aluminium bars, rods and profiles; Aluminium wire; Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm; Aluminium foil, of a thickness not exceeding 0.2 mm; Aluminium tubes and pipes; Aluminium tube or pipe fittings |
* |
|
|
|
|
|
|
242022 |
|
Lead, zinc, tin |
Lead bars, rods and wire; lead tubes, pipes, and tube and pipe fittings; zinc tubes, pipes, and tube and pipe fittings; tin powders and flakes; Tin plates, sheets, strip and foil; Tin tubes, pipes, and tube and pipe fittings |
78 79 80 |
|
|
|
|
|
|
|
2420221 |
Unwrought lead, zinc and tin |
Including: Unwrought lead; Unwrought zinc; Unwrought tin |
78.01 79.01 80.01 |
|
|
|
|
|
|
|
2420222 |
Semi-finished products of lead, zinc or tin or their alloys |
Including: Lead powders and flakes; Zinc powders and flakes; Lead plates, sheets, strip and foil; Zinc plates, sheets, strip and foil; heat insulating plates; Zinc bars, rods and wire; Tin bars, rods and wire |
* |
|
|
|
|
|
|
242023 |
|
Copper |
|
74 |
|
|
|
|
|
|
|
2420231 |
Unwrought copper or copper alloys, copper mattes, cement copper (precipitated copper) |
Including: Copper mattes, cement copper (Copper mattes are crude compounds; Cement copper is copper refined by powdered coal); Unrefined copper; copper anodes for electrolytic refining; Refined copper, copper core; Unwrought copper alloys (other than master alloys); Master alloys (commonly used as an additive in the metallurgy of non-ferrous metals or the manufacture of other alloys) |
7401.00.10 7401.00.20 7402.00.10 7402.00.90 74.03 7404.00.00 7405.00.00 |
|
|
|
|
|
|
|
2420232 |
Semi-finished products and products of copper or copper alloys |
Including: Copper powders and flakes; Copper bars, rods; Copper wire; Copper plates, sheets and strip, of a thickness exceeding 0.15 mm; Copper foil of a thickness not exceeding 0.15 mm; Copper tubes and pipes; Copper tube or pipe fittings (for example, couplings, elbows, sleeves, etc.) |
* |
|
|
|
|
|
|
242024 |
|
Nickel |
|
75 |
|
|
|
|
|
|
|
2420241 |
Unwrought nickel; intermediate products of nickel metallurgy |
Including: Nickel mattes, Nickel oxide and its intermediate products; Unwrought nickel |
75.01 75.02 7503.00.00 |
|
|
|
|
|
|
|
2420242 |
Semi-finished products and products of nickel or nickel alloys |
Including: Nickel powders and flakes; Nickel plates, sheets, strip and foil; Nickel bars, rods, wire; Nickel tubes, pipes and tube or pipe fittings |
* |
|
|
|
|
|
|
242025 |
2420250 |
Non-ferrous metals and articles thereof: cermets, slag, ash and residues containing metals or metal compounds |
Including: Titanium and articles thereof; Manganese and articles thereof; Antimony and articles thereof; Tungsten (wolfram) and articles thereof; Molybdenum and articles thereof; Tantalum and articles thereof; Magnesium and articles thereof; Other non-ferrous metals; Cermets and articles thereof |
* |
|
|
|
|
|
|
242026 |
2420260 |
Manufacture of non-ferrous metals and articles thereof |
|
|
|
|
|
243 |
|
|
|
|
Metal casting services |
|
|
|
|
|
|
2431 |
24310 |
243100 |
|
Semi-finished products and casting services of cast iron and steel |
|
* |
|
|
|
|
|
|
|
2431001 |
Moulds of cast iron, steel |
|
7325.10.90 7325.99.90 7326.90.99 8480.10.00 8480.20.00 8480.30.90 8480.41.00 8480.49.00 |
|
|
|
|
|
|
|
2431002 |
Tubes, pipes, bars and sections with a hollow sections of cast iron |
Including fire hydrants |
73.03 |
|
|
|
|
|
|
|
2431003 |
Cast fittings |
|
7307.11 7307.19 |
|
|
|
|
|
|
|
2431004 |
Cast iron and steel casting services |
|
|
|
|
|
|
2432 |
24320 |
243200 |
|
Moulds and non-ferrous metal casting services |
|
* |
|
|
|
|
|
|
|
2432001 |
Moulds of non-ferrous metals |
|
* |
|
|
|
|
|
|
|
2432002 |
Non-ferrous metal casting services |
|
|
|
|
25 |
|
|
|
|
|
Products of cast metals (excluding machines, equipment) |
|
* |
|
|
|
251 |
|
|
|
|
Metal parts, reservoirs, tanks and boilers |
|
* |
|
|
|
|
2511 |
25110 |
|
|
Metal parts |
|
* |
|
|
|
|
|
|
251101 |
|
Metal structures and parts thereof |
|
* |
|
|
|
|
|
|
|
2511011 |
Metal structures of prefabricated buildings |
|
* |
|
|
|
|
|
|
|
2511012 |
Structures of bridges and bridge-sections of iron, steel or aluminum |
|
7308.10 7610.90.91 |
|
|
|
|
|
|
|
2511013 |
Structures of towers and lattice masts of iron, steel or aluminum |
Including: Structures of towers and lattice masts, of iron or steel bars; Structures of towers and lattice masts, of aluminum bars |
7308.20 7610.90.91 |
|
|
|
|
|
|
|
2511019 |
Other structures and parts thereof, of iron, steel or aluminum |
Including: Equipment for scaffolding, shuttering, propping or pit-propping, of iron, steel or aluminum; lock-gates, manhole covers, of iron, steel or aluminum; fencing, staircases and parts thereof, of iron, steel or aluminum; metal roofing panels; other structures and parts thereof, of iron, steel or aluminum, not elsewhere classified, including: rails for ships, plates, bars, angles, shapes, tubular sections and the like, processed, used for the manufacture of building components, of metals and parts thereof. |
7308.40 7308.90 7610.90.99 7610.90.30 |
|
|
|
|
|
|
251102 |
2511020 |
Doors, windows and their parts, of iron, steel or aluminum |
Including: Doors and windows, of iron or steel; Doors and windows, of aluminum; frames and thresholds for doors, of iron or steel; frames and thresholds for doors, of aluminum |
7308.30 7610.10 |
|
|
|
|
2512 |
25120 |
|
|
Reservoirs, tanks and similar container, of metals |
|
73.09 73.10 73.11 7419.20.20 7419.80.80 7508.90.90 7611.00.00 76.12 7613.00.00 7806.00.90 7907.00.99 8007.00.99 8101.99.90 8102.99.00 8103.91.00 8103.99.00 8104.90.00 8105.90.00 8106.10.90 8106.90.90 8112.69.90 8108.90.00 8109.91.00 8109.99.00 8110.90.00 8111.00.90 8112.19.00 8112.29.00 8112.59.00 8112.39.00 8112.49.00 8112.99.00 8113.00.00 |
|
|
|
|
|
|
251201 |
|
Central boilers and central heating boilers |
|
84.02 84.03 |
|
|
|
|
|
|
|
2512011 |
Central boilers and central heating boilers |
Including: Central boilers, not electrically operated, of iron or steel; central heating boilers capable of producing hot water or low pressure steam; parts of central heating boilers |
84.02 84.03 |
|
|
|
|
|
|
251209 |
|
Other reservoirs, tanks and similar container, of metals |
|
73.09 73.10 73.11 7419.20.20 7419.80.80 7508.90.90 7611.00.00 76.12 7613.00.00 7806.00.90 7907.00.99 8007.00.99 8101.99.90 8102.99.00 8103.91.00 8103.99.00 8104.90.00 8105.90.00 8106.10.90 8106.90.90 8112.69.90 8108.90.00 8109.91.00 8109.99.00 8110.90.00 8111.00.90 8112.19.00 8112.29.00 8112.59.00 8112.39.00 8112.49.00 8112.99.00 8113.00.00 |
|
|
|
|
|
|
|
2512091 |
Reservoirs, tanks, vats and similar container (other than compressed or liquefied gas), of iron, steel or aluminum, of a capacity exceeding 300 l, not fitted with mechanical or thermal equipment |
Including: Reservoirs, tanks and similar containers, of iron or steel, of a capacity exceeding 300lít l; Reservoirs, tanks and similar containers, of aluminum, of a capacity exceeding 300lít l |
73.09 7611.00.00 |
|
|
|
|
|
|
|
2512092 |
Containers of compressed or liquefied gas, of iron, steel or aluminum |
Including: Containers of gas, of iron or steel, of a capacity of less than 1 l; Containers of gas, of iron or steel, of a capacity of 1 l or more, but less than 30 l; Containers of gas, of iron or steel, of a capacity of 30 l or more, but less than 110 l; Containers of gas, of iron or steel, of a capacity of 110 l or more; Gas containers, of aluminum |
73.11 7613.00.00 |
|
|
|
|
2513 |
25130 |
|
|
Boilers (other than central boilers) |
|
84.02 |
|
|
|
|
|
|
251301 |
|
Boilers (other than central boilers) and parts thereof |
|
84.02 |
|
|
|
|
|
|
|
2513011 |
Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers |
Including watertube boilers with a steam production exceeding 45 t per hour; Watertube boilers with a steam production not exceeding 45 t per hour; Other vapour generating boilers, including hybrid boilers; super-heated water boilers |
8402.11 8402.12 8402.19 8402.20 |
|
|
|
|
|
|
|
2513012 |
Auxiliary plant for use with boilers; condensers for steam or other vapour power units |
|
84.04 |
|
|
|
|
|
|
|
2513013 |
Parts of products of headings 2513011 and 2513012 |
|
8402.90 8404.90 |
|
|
|
|
|
|
251302 |
2513020 |
Nuclear reactors and parts thereof |
Including: Nuclear reactors (other than apparatus for isotopic separation); parts of nuclear reactors (other than apparatus for isotopic separation |
84.01 |
|
|
|
252 |
2520 |
25200 |
|
|
Weapons and munitions |
Excluding revolvers, pistols, swords and similar arms |
93 |
|
|
|
|
|
|
252001 |
|
Arms, munitions and parts thereof |
|
93.01 93.02 93.03 93.04 93.05 93.06 9307.00.00 |
|
|
|
|
|
|
|
2520011 |
Military weapons (other than revolvers, pistols, swords and similar arms) |
Including: Artillery weapons (for example, howitzers and mortars, etc.); Rocket launchers, frame-throwers, grenade launchers, torpedo tubes and similar projectors; other military weapons |
93.01 |
|
|
|
|
|
|
|
2520012 |
Revolvers and pistols, other than revolvers and pistols for firing blank ammunition, and spring, air or gas guns and pistols) |
|
9302.00.00 |
|
|
|
|
|
|
|
2520013 |
Other firearms and similar devices which operate by the firing of an explosive charge |
Including: Muzzle-loading firearms; hunting shotguns; sporting shotguns; target-shooting shotguns; combination shotgun-rifles; Other sporting, hunting or target-shooting rifles; other firearms, for example: devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns, etc. |
93.03 |
|
|
|
|
|
|
|
2520014 |
Other arms |
E.g.: spring, air or gas guns and pistols, truncheons, etc., excluding swords, bayonets, ances and similar arms |
93.04 9307.00.00 |
|
|
|
|
|
|
|
2520015 |
Bombs, grenades, torpedoes, mines, missiles and similar munitions of war |
Including: Bombs, mines, grenades, torpedoes, missiles; excluding projectiles, detonating fuses, detonating caps or flare guns of the branch 20290 |
93.06 |
|
|
|
|
|
|
|
2520016 |
Ammunition |
Cartridge wads and other ammunition |
9306.21.00 9306.29.00 9306.30 |
|
|
|
|
|
|
|
2520017 |
Parts of bombs, mines, grenades, torpedoes, missiles, munitions |
Projectiles and parts thereof, including shot and cartridge wads Excluding projectiles, detonating fuses, detonating caps or flares of the branch 20290 |
9306.29.00 9306.30.19 9306.30.20 9306.30.99 9306.90.10 9306.90.90 |
|
|
|
|
|
|
|
2520018 |
Parts and accessories of military weapons, revolvers, pistols, firearms and other arms |
|
93.05 9306.29.00 9306.30.19 9306.30.20 9306.30.99 9306.90.10 9306.90.90 9307.00.00 |
|
|
|
259 |
|
|
|
|
Other metal products |
|
* |
|
|
|
|
2591 |
25910 |
|
|
Metal powders |
|
* |
|
|
|
|
|
|
259102 |
2591020 |
Metals made of metal powders |
Metals made of metal powders include metal products obtained directly from metal powders by heating or pressure method; the manufacture of metal powders is classified in heading 24100, 24200 |
* |
|
|
|
|
2593 |
25930 |
|
|
Cutlery, spoons, hand tools and metal articles of common kinds |
|
* |
|
|
|
|
|
|
259301 |
|
Cutlery, spoons |
Knives, scissors, of precious metals, classified in the heading 32110 |
8201.50.00 8201.60.00 82.08 82.11 82.12 8213.00.00 82.14 82.15 8510.90.00 |
|
|
|
|
|
|
|
2593011 |
Knives (other than knives of a kind used for machinery, razors) and scissors; blades therefor |
Including: Sets of assorted articles; knives and blades therefor (other than knives of a kind used for machinery, razors); scissors of various kinds and blades therefor, knives with cutting blades, serrated or not (including pruning knives), excluding manicure or pedicure sets and instruments, scissors of a kind used for agriculture, horticulture or forestry |
8201.50.00 8201.60.00 8201.90.00 82.11 8213.00.00 82.14 82.15 |
|
|
|
|
|
|
|
2593012 |
Razors and razor blades (including razor blade blanks in strips) |
Including: Razors; razor blades (including razor blade blanks in strips); other parts |
82.12 |
|
|
|
|
|
|
|
2593013 |
Other articles of cutlery; manicure or pedicure sets and instruments |
Including: Manicure or pedicure sets and instruments (including nail files); other articles of cutlery E.g.: Paper knives, letter openers, erasing knives, butchers’ or kitchen cleavers, choppers and mincing knives, pencil sharpeners, hair clippers, etc., and blades therefor |
82.14 |
|
|
|
|
|
|
|
2593014 |
Spoons, forks, ladles, skimmers, fish-knives, butter-knives, cake-servers, sugar tongs and similar kitchen or tableware |
Excluding table knives having fixed blades Knives of precious metals are classified in the heading 32110 |
82.15 |
|
|
|
|
|
|
|
2593015 |
Swords, cutlasses, bayonets, lances and similar arms and parts thereof |
|
9307.00.00 |
|
|
|
|
|
|
259302 |
|
Locks and hinges |
|
83.01 8302.10.00 8302.30.10 8302.41.31 8302.42.20 8302.49.91 8308.10.00 8308.90.90 96.07 |
|
|
|
|
|
|
|
2593021 |
Padlocks, locks of metals, of a kind used for motor vehicles, and of a kind used for furniture |
Including: Padlocks; locks of a kind used for motor vehicles; locks of a kind used for furniture |
8301.10.00 8301.20.00 8301.30.00 |
|
|
|
|
|
|
|
2593022 |
Other locks of metals |
|
8301.40 9607.11.00 9607.19.00 |
|
|
|
|
|
|
|
2593023 |
Clasps and parts with clasps, incorporating locks; Parts of locks |
E.g.: Clasps and frames with clasps, incorporating locks, parts of locks and padlocks, keys presented separately, etc. |
8301.50.00 8301.60.00 8301.70.00 8308.10.00 8308.90.90 9607.20.00 |
|
|
|
|
|
|
|
2593024 |
Hinges, base metal mountings, fittings and similar articles suitable for motor vehicles, doors, windows, furniture or the like |
E.g.: Hinges, bolts, castors; Other mountings, fittings and similar articles suitable for motor vehicles; etc. |
83.02 |
|
|
|
|
|
|
259303 |
|
Hand tools |
|
82 84.67 |
|
|
|
|
|
|
|
2593031 |
Hand tools, of a kind used in agriculture, horticulture or forestry |
Including: Spades and shovels; forks and rakes; mattocks, picks, hoes and rakes; axes, bill hooks and similar hewing tools; secateurs and similar one-handed pruners and shears (including poultry shears); hedge shears, two-handed pruning shears and similar two-handed shears; other hand tools of a kind used in agriculture, horticulture or forestry |
82.01 |
|
|
|
|
|
|
|
2593032 |
Hand saws; blades for saws of all kinds |
Including: Hand saws; blades for saws of all kinds, for example: Straight saw blades, circular saw blades (including slitting or slotting saw blades), chain saw blades, other saw blades, etc. |
82.02 |
|
|
|
|
|
|
|
2593033 |
Other hand tools |
Including: Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, and similar hand tools; pipe-cutters, bolt croppers, and similar tools; hand-operated spanners and wrenches (not including tap wrenches); drilling, threading or tapping tools; hammers and sledge hammers; planes, chisels, gouges and similar cutting tools for working wood; screwdrivers; other hand tools |
82.03 82.04 82.05 8206.00.00 84.67 |
|
|
|
|
|
|
|
2593034 |
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools |
E.g.: Dies for drawing or extruding metal; tools for pressing, milling, stamping or punching; tools for tapping or threading; tools for boring or broaching; tools for turning; knives and cutting blades, for machines or for mechanical appliances |
82.07 |
|
|
|
|
|
|
|
2593035 |
Moulds; Moulding boxes for metal foundry, basic casting or for models |
Including: Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal or metal carbides; moulds for glass; moulds for mineral materials |
84.80 |
|
|
|
|
|
|
|
2593036 |
Blow lamps |
|
8205.60.00 |
|
|
|
|
|
|
|
2593037 |
Other tools, not elsewhere classified |
Including: Vices, clamps and the like; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; other tools, not elsewhere classified |
* |
|
|
|
|
2599 |
|
|
|
Other metal products, not elsewhere classified |
|
* |
|
|
|
|
|
25991 |
|
|
Table, kitchen or other household articles, of metals |
|
* |
|
|
|
|
|
|
259911 |
|
Kitchen and sanitary articles, of metals |
|
* |
|
|
|
|
|
|
|
2599111 |
Sinks, wash-basins, baths, other sanitary ware and parts thereof, of steel, iron, copper or aluminum |
Including: Sinks and wash basins, of stainless steel; baths of iron, steel, cast iron, whether or not enameled; other sanitary ware and parts thereof, of iron, steel, copper or aluminum |
73.24 7418.10.90 7418.20.00 7615.10.90 7615.20.90 |
|
|
|
|
|
|
|
2599112 |
Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink |
|
8210.00.00 |
|
|
|
|
|
|
|
2599119 |
Other household articles for kitchen and parts thereof, of base metals |
Including: Metal plates, dishes, mess kits; metal pots, kettles, pans; other household articles for kitchen and parts thereof, of metals |
* |
|
|
|
|
|
25999 |
|
|
Other metal products, not elsewhere classified |
|
* |
|
|
|
|
|
|
259991 |
|
Containers and similar containing devices, of steel; Stoppers, caps and lids, and other accessories, of base metal |
|
73.09 73.10 73.11 83.09 |
|
|
|
|
|
|
|
2599911 |
Drums and similar containers, of steel or aluminum |
Including: Drums, cans, boxes and similar containers, for any material (other than gasoline), of iron or steel, of a capacity of 50 l or more but not exceeding 300 l, not fitted with mechanical or thermal equipment; drums, cans (other than those soldered, crimped or shaped), boxes and similar containers, for any material (other than gasoline), of iron or steel, of a capacity of less than 50 l, not fitted with mechanical or thermal equipment; iron or steel cans, soldered, crimped or shaped, of a capacity of less than 50 l; Drums, cans, boxes and similar containers, for any material (other than gasoline), of a capacity of not exceeding 300 l, of aluminum |
73.09 73.10 73.11 7611.00.00 76.12 7613.00.00 |
|
|
|
|
|
|
|
2599912 |
Stoppers, lids, covers, capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal |
|
83.09 |
|
|
|
|
|
|
259992 |
|
Fastenings of various kinds, chains, springs, rivets, scews, of metal |
|
* |
|
|
|
|
|
|
|
2599921 |
Plaits, cable, rope, strip of plaiting materials, slings and the like, of metal, not electrically insulated |
Including: Plaits, cable, rope, strip of plaiting materials, slings and the like, of iron or steel, not electrically insulated; plaits, cables, plaited bands and the like, of copper, not electrically insulated; plaits, cables, plaited bands and the like, of aluminium, not electrically insulated; wire and cables for electrical transmission are classified in the heading 27320 |
* |
|
|
|
|
|
|
|
2599922 |
Barbed wire of steel |
Barbed wire of steel; including twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel. Wire and cables for electrical transmission are classified in the heading 27320 |
7313.00.00 |
|
|
|
|
|
|
|
2599923 |
Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel. |
|
73.14 |
|
|
|
|
|
|
|
2599924 |
Nails, clinch-nails, staples (other than those in strips), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles, of steel, copper or aluminum |
Nails, tacks, drawing pins, staples (other than staples for files) and similar articles, of iron, steel, copper or aluminum; products of iron, steel, copper or aluminum, etc., whether or not threaded. For example: screws, bolts, nuts, scew hooks, cotter-pin, etc. |
73.17 73.18 74.15 7616.10 |
|
|
|
|
|
|
|
2599925 |
Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying |
|
83.11 |
|
|
|
|
|
|
|
2599926 |
Springs and leaves for springs, of steel or copper |
Including: Leaf-springs and leaves therefor, of iron or steel; helical springs, of iron or steel; other springs, of iron, steel or copper; clock or watch springs are classified in the heading 26520 |
73.20 7419.80.30 7419.80.90 9114.90.00 |
|
|
|
|
|
|
|
2599927 |
Chain (other than articulated link chain) and parts thereof, of steel or copper |
Including: Skid chain, of iron or steel; other chain, of iron or steel (other than articulated link chain); chain and parts thereof, of copper; parts of chain, of iron or steel; articulated link chain, transmission chain are classified in the branch 28140 |
73.15 7419.20.10 7419.80.10 |
|
|
|
|
|
|
|
2599928 |
Sewing needles, knitting needles, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere |
|
73.19 8305.20 8305.90.90 |
|
|
|
|
|
|
259993 |
|
Other products of base metal |
|
* |
|
|
|
|
|
|
|
2599931 |
Safes, safe boxes, safe deposit lockers and the like, of base metal |
|
8303.00.00 |
|
|
|
|
|
|
|
2599932 |
Paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal (other than office furniture) |
|
83.04 83.05 |
|
|
|
|
|
|
|
2599933 |
Fittings for loose-leaf binders or files, paper clips, staples, indexing tags and similar office articles, of base metal |
Including: insignia |
83.05 |
|
|
|
|
|
|
|
2599934 |
Statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal |
Including: Statuettes and other ornaments plated with precious metals; Statuettes and other ornaments plated with other metal; photograph, picture or similar frames, mirrors, of base metal |
8306.21.00 8306.29 8306.30 |
|
|
|
|
|
|
|
2599935 |
Clasps, frames with clasps, buckles, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal |
|
83.08 |
|
|
|
|
|
|
|
2599936 |
Ships’ or boats’ propellers and blades therefor |
|
8487.10.00 |
|
|
|
|
|
|
|
2599939 |
Other products, of base metal, not elsewhere classified |
Including: Anchors, grapnels and parts thereof, of iron or steel; Bells, gongs and the like, non-electric, of base metal; other articles of aluminum, not elsewhere classified; other articles of lead, zinc or tin, not elsewhere classified; other articles of copper, not elsewhere classified; other articles of nickel, not elsewhere classified; other articles of other base metal, not elsewhere classified, E.g.: Cloth, grill, netting, of aluminum; Bobbins, spools, reels, of aluminum, etc. E.g.: Lead bars, rods, sections and wire; tubes, pipes and tube or pipe fittings, of lead; gutters, roof capping, tubes, pipes and tube or pipe fittings, of zinc; plates, strip, etc. |
* |
|
J |
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|
|
|
|
|
INFORMATION AND COMMUNICATIONS SERVICES |
|
|
|
|
61 |
|
|
|
|
|
Telecommunication services |
|
|
|
|
|
611 |
6110 |
|
|
|
Wired telecommunication services |
|
|
|
|
|
|
|
61101 |
|
|
Provision of direct wired telecommunication services |
|
|
|
|
|
|
|
|
611011 |
|
Data and telegram transmission services |
|
|
|
|
|
|
|
|
|
6110111 |
Fixed-line telephone services - access and use |
|
|
|
|
|
|
|
|
|
6110112 |
Fixed-line telephone services - call |
|
|
|
|
|
|
|
|
|
6110113 |
Private network for wired telecommunication system |
|
|
|
|
|
|
|
|
611012 |
6110120 |
Transmission service for wired telecommunication system |
|
|
|
|
|
|
|
|
611013 |
6110130 |
Transmission of data on wired telecommunication network |
|
|
|
|
|
|
|
|
611014 |
|
Wired internet-based telecommunication services |
|
|
|
|
|
|
|
|
|
6110141 |
Internet-based primary services |
|
|
|
|
|
|
|
|
|
6110142 |
Wired network-based narrowband internet services |
|
|
|
|
|
|
|
|
|
6110143 |
Wired network-based wideband internet services |
|
|
|
|
|
|
|
|
|
6110149 |
Other wired internet-based telecommunication services |
|
|
|
|
|
|
|
|
611015 |
|
Wired infrastructure-based at-home program broadcasting services |
|
|
|
|
|
|
|
|
|
6110151 |
Wired infrastructure-based at-home program broadcasting services, basic program package |
|
|
|
|
|
|
|
|
|
6110152 |
At-home program broadcasting on the entire wired infrastructure, charged program package |
|
|
|
|
|
|
|
61102 |
611020 |
6110200 |
Provision of wired telecommunication using rights to access telecommunication infrastructure of others |
|
|
|
|
|
612 |
6120 |
|
|
|
Wireless telecommunication services |
|
|
|
|
|
|
|
61201 |
|
|
Provision of wireless telecommunication services |
|
|
|
|
|
|
|
|
612011 |
|
Mobile telecommunication and private network for wireless telecommunication system |
|
|
|
|
|
|
|
|
|
6120111 |
Mobile telecommunication services - access and use |
|
|
|
|
|
|
|
|
|
6120112 |
Wireless telecommunication services - call |
|
|
|
|
|
|
|
|
|
6120113 |
Private network for wireless telecommunication system |
|
|
|
|
|
|
|
|
612012 |
6120120 |
Provision of services for communication firms on wireless telecommunication network |
|
|
|
|
|
|
|
|
612013 |
6120130 |
Transmission of data on the entire wireless telecommunication network |
|
|
|
|
|
|
|
|
612014 |
|
Other wireless internet-based telecommunication services |
|
|
|
|
|
|
|
|
|
6120141 |
Provision of narrowband internet services on the entire wireless telecommunication network |
|
|
|
|
|
|
|
|
|
6120142 |
Provision of wideband internet services on the entire wireless telecommunication network |
|
|
|
|
|
|
|
|
|
6120149 |
Other wireless internet-based telecommunication services |
|
|
|
|
|
|
|
|
612015 |
6120150 |
Wireless telecommunication network-based at-home program broadcasting services |
|
|
|
|
|
|
|
61202 |
612020 |
6120200 |
Provision of wireless telecommunication using rights to access telecommunication infrastructure of others |
|
|
|
|
|
613 |
6130 |
61300 |
|
|
Satellite telecommunication services |
|
|
|
|
|
|
|
|
613001 |
6130010 |
Satellite telecommunication services, other than satellite-based program broadcasting services |
|
|
|
|
|
|
|
|
613002 |
6130020 |
Satellite-based at-home program broadcasting services |
|
|
|
|
|
619 |
6190 |
|
|
|
Other telecommunication services |
|
|
|
|
|
|
|
61901 |
619010 |
6190100 |
Internet access points |
|
|
|
|
|
|
|
61909 |
619090 |
6190900 |
Other telecommunication services, not elsewhere classified |
|
|
|
K |
|
|
|
|
|
|
FINANCIAL, BANKING AND INSURANCE SERVICES |
|
|
|
|
64 |
|
|
|
|
|
Financial services (other than insurance services and social insurance services) |
|
|
|
|
|
641 |
|
|
|
|
Intermediate monetary services |
|
|
|
|
|
|
6411 |
64110 |
641100 |
6411000 |
Central bank services |
Including: Large-scale deposit services and other financial transactions - Opening accounts for credit institutions and State Treasury - Monetary policy and macroprudential policy implementation services - Management of foreign exchange reserves - Services affecting the value of money - Issuance of money under the management of the central bank, including: money design, arrangement, distribution and replacement - Financial agent services, including: providing counseling for the Government on issues concerning government bonds, issuance of bonds, maintenance of documents about buyers of government bonds and making interest payments and settlements on behalf of the Government |
|
|
|
|
|
6419 |
64190 |
|
|
Other intermediate monetary services |
|
|
|
|
|
|
|
|
641901 |
|
Deposit account services |
|
|
|
|
|
|
|
|
|
6419011 |
Deposit account services for groups and institutions |
Including: Requested services, notification services and term-related services, for large-scale business entities or large organizations, including the Government |
|
|
|
|
|
|
|
|
6419012 |
Deposit account services for other entities |
Including: Requested services, notification services and term-related services, for depositors other than corporate or institutional depositors, cheque payment, certification and stop payment services. Excluding: - Packing or arrangement of paper money or coins on behalf of clients is classified in the heading 829200 - Collection of bills of exchange, cheques or other bills of exchange for exchange for cash or an amount of deposit is classified in the heading 829100 - Collection of accounts or receipt of money in the form of account transfer or contract is classified in the heading 829100 |
|
|
|
|
|
|
|
641902 |
|
Monetary institutions’ credit extension services |
|
|
|
|
|
|
|
|
|
6419021 |
Monetary institutions’ interagency credit extension services |
Including: Loans granted to financial intermediaries through monetary institutions. These services include: grant and management of loans and business-related interests between financial intermediaries (such as grant of commercial credit between companies). Loans and interests granted to domestic and foreign financial intermediaries are commonly short-term ones, repayable on demand or upon notification. |
|
|
|
|
|
|
|
|
6419022 |
Monetary institutions’ extension of consumer credit |
Including: - Grant of unsecured personal loans through monetary institutions, including grant of credit under a prepared payment plan - Lending services within the scope of credit activities, based on loan commitments - Extension of consumer credit or loans over an extended period for use of goods or services which is commonly considered as a type of deposit. |
|
|
|
|
|
|
|
|
6419023 |
Monetary institutions’ grant of lines of credit secured by residential land use rights or residential houses |
Including: Extension of credit through monetary institutions for obtaining residential land use rights or residential houses which are used in transactions - Home mortgage loans Excluding: - Valuation service which is classified in the heading 6820000 |
|
|
|
|
|
|
|
|
6419024 |
Monetary institutions’ grant of lines of credit secured by non-residential land use rights or houses |
Including: - Grant of credit through monetary institutions for obtaining non-residential land use rights or houses used in transactions Excluding: - Valuation service which is classified in the heading 6820000 |
|
|
|
|
|
|
|
|
6419025 |
Monetary institutions’ extension of unsecured commercial credit |
Including: - Lending services rendered by monetary institutions to investors and brokers, in connection with financial institutions, local governments, associated with foreign schools or governments, and other businesspeople - Grant of commercial loans to individuals - Lending services, reserves and other commitments - Guarantee services and provision of letter of credit - Payment acceptance service by a bank or financial institution for paying a cheque or credit instrument issued by another institution |
|
|
|
|
|
|
|
|
6419026 |
Monetary institutions’ credit card services |
Including: - Monetary institutions’ extension of credit when a credit card is used by its holder to purchase goods or services, regardless of fulfillment of balancing requirement by the set deadline |
|
|
|
|
|
|
|
|
6419029 |
Monetary institutions’ other credit extension services |
Including: - Monetary institutions’ other credit extension services, not elsewhere classified |
|
|
|
|
|
|
|
641903 |
6419030 |
Other intermediate monetary services, not elsewhere classified |
|
|
|
|
|
642 |
6420 |
64200 |
642000 |
6420000 |
Services rendered by asset holding companies |
Including: Services rendered by organizations holding assets of and managing their affiliated companies |
|
|
|
|
643 |
6430 |
64300 |
643000 |
6430000 |
Services rendered by trust funds, other funds and financial institutions |
Including: Services rendered by juridical persons that are established to contribute securities and other financial assets, represent shareholders or beneficiaries but do not engage in management. |
|
|
|
|
649 |
|
|
|
|
Other intermediary financial services (other than insurance services and social insurance services) |
|
|
|
|
|
|
6491 |
64910 |
649100 |
6491000 |
Finance lease services |
Including: Lease of equipment and other assets to clients whereby the lessor shall make investments at the request of the lessee and have the rights to own equipment or facilities |
|
|
|
|
|
6492 |
64920 |
649200 |
|
Other credit extension services |
|
|
|
|
|
|
|
|
|
6492001 |
Inter-agency credit extension, not extended by monetary institutions |
Including: Loans granted to financial intermediaries not through monetary institutions. These services include: grant and management of loans and business-related interests between financial intermediaries (such as grant of commercial credit between companies). Loans and interests granted to domestic and foreign financial intermediaries are commonly short-term ones, repayable on demand or upon notification. |
|
|
|
|
|
|
|
|
6492002 |
Extension of consumer credit, not by monetary institutions |
Including: - Grant of unsecured personal loans, not through monetary institutions, including grant of credit with a prepared payment plan - Lending services within the scope of credit activities, based on loan commitments; - Extension of consumer credit or loans over an extended period for use of goods or services which is commonly considered as a type of deposit. |
|
|
|
|
|
|
|
|
6492003 |
Grant of lines of credit secured by residential land use rights or houses, not by monetary institutions |
Including: - Grant of credit not through monetary institutions for obtaining residential land use rights or houses used in transactions - Home mortgage loans Excluding: - Valuation service which is classified in the heading 6820000 |
|
|
|
|
|
|
|
|
6492004 |
Grant of lines of credit secured by residential land use rights or houses, not by monetary institutions |
Including: - Grant of credit not through monetary institutions for obtaining residential land use rights or houses used in transactions. This heading excludes: - Valuation service which is classified in the heading 682 |
|
|
|
|
|
|
|
|
6492005 |
Extension of unsecured commercial credit, not by monetary institutions |
Including: - Lending services rendered not through monetary institutions to investors and brokers, in connection with financial institutions, local governments, associated with foreign schools or governments, and other businesspeople - Grant of commercial loans to individuals - Lending services, reserves and other commitments - Guarantee services and provision of letter of credit - Payment acceptance service by a bank or financial institution for paying a cheque or credit instrument issued by another institution |
|
|
|
|
|
|
|
|
6492006 |
Credit card services, rendered by entities other than monetary institutions |
Including: - Extension of credit, not through monetary institutions, when a credit card is used by its holder to purchase goods or services, regardless of fulfillment of balancing requirement by the set deadline |
|
|
|
|
|
|
|
|
6492009 |
Other credit extension services, rendered by entities other than monetary institutions |
Including: - Other credit extension services, not through monetary institutions, not elsewhere classified - Sales finance services |
|
|
|
|
|
6499 |
64990 |
649900 |
|
Other financial services, not elsewhere classified (other than insurance services and social insurance services) |
|
|
|
|
|
|
|
|
|
6499001 |
Investment bank services |
Including: - Securities insurance services - Provision of assurance that that the price of a number of issued securities is kept fixed from the time they are issued until they are sold to investors - Commitment to sell as many securities as possible without guaranteeing to buy all securities at investors' request |
|
|
|
|
|
|
|
|
6499009 |
Other financial services, not elsewhere classified |
Including other financial services, not elsewhere classified, such as guaranteeing and commitment to buy or sell securities or financial issues arising from private accounts of securities brokers, etc. |
|
|
|
65 |
|
|
|
|
|
Insurance, reinsurance and social insurance services (excluding compulsory social insurance) |
|
|
|
|
|
651 |
|
|
|
|
Insurance services |
|
|
|
|
|
|
6511 |
65110 |
|
|
Life insurance services |
|
|
|
|
|
|
|
|
651101 |
|
Whole life insurance or term life insurance services |
Including: Insurance services that pay benefits to beneficiaries under a whole life insurance or term life insurance policy. This policy may purely offer protection to the insured or only a form of savings. This policy may apply to either individual or organization. |
|
|
|
|
|
|
|
|
6511011 |
Annuity services |
|
|
|
|
|
|
|
|
|
6511012 |
Term life insurance services |
|
|
|
|
|
|
|
|
|
6511013 |
Permanent life insurance services |
|
|
|
|
|
|
|
|
651109 |
6511090 |
Other life insurance services |
Endowment insurance, investment-linked insurance, etc. |
|
|
|
|
|
6512 |
65120 |
|
|
Non-life insurance services |
|
|
|
|
|
|
|
|
651201 |
|
Property insurance, damage insurance |
|
|
|
|
|
|
|
|
|
6512011 |
Motor vehicle insurance |
|
|
|
|
|
|
|
|
|
6512012 |
Insurance for ships, aircrafts and other means of transport |
|
|
|
|
|
|
|
|
|
6512019 |
Other property insurance and damage insurance services |
|
|
|
|
|
|
|
|
651202 |
|
Cargo insurance |
|
|
|
|
|
|
|
|
|
6512021 |
Road cargo insurance |
|
|
|
|
|
|
|
|
|
6512022 |
Insurance for cargo transported by waterway, airway and other modes of transport |
|
|
|
|
|
|
|
|
|
6512029 |
Other cargo insurance services |
|
|
|
|
|
|
|
|
651203 |
|
Agricultural insurance services |
|
|
|
|
|
|
|
|
|
6512031 |
Crop insurance services |
|
|
|
|
|
|
|
|
|
6512032 |
Livestock insurance services |
|
|
|
|
|
|
|
|
|
6512039 |
Other agricultural insurance services |
|
|
|
|
|
|
|
|
651204 |
6512040 |
Construction and installment insurance services |
|
|
|
|
|
|
|
|
651205 |
6512050 |
Travel insurance |
|
|
|
|
|
|
|
|
651206 |
6512060 |
Credit and surety bond insurance services |
|
|
|
|
|
|
|
|
651207 |
|
Liability insurance services |
|
|
|
|
|
|
|
|
|
6512071 |
Civil liability insurance services |
|
|
|
|
|
|
|
|
|
5612072 |
General liability insurance services |
|
|
|
|
|
|
|
|
651209 |
6512090 |
Other non-life insurance services |
Including other non-life insurance services, not elsewhere classified |
|
|
|
|
|
6513 |
|
|
|
Health insurance services |
|
|
|
|
|
|
|
65131 |
651310 |
6513100 |
Health insurance services |
|
|
|
|
|
|
|
65139 |
|
|
Other health insurance services |
Including: - Insurance service that covers hospital and medication costs which are not covered by the government’s health insurance program, and commonly covers other medical care costs such as prescription drugs, application of medical techniques, emergency and private duty nursing, etc. - Dental insurance services - Insurance with installment-payout option, in which benefits are paid regularly to the insured who is suffering from disease and unable to work |
|
|
|
|
|
|
|
651391 |
6513910 |
Accident insurance |
Including: - Insurance service that makes regular payout to the insured who is unable to work after accident - Accidental death and dismemberment insurance that pays a death benefit upon the accidental death of an insured or upon the loss of a body part (such as limbs or eyesight, etc.) due to an accident Excluding: Travel insurance is classified in the heading 6512050 |
|
|
|
|
|
|
|
651399 |
6513990 |
Other health insurance, excluding accident insurance |
Including: - Insurance service that covers hospital and medication costs which are not covered by the government’s health insurance program, and commonly covers other medical care costs such as prescription drugs, application of medical techniques, emergency and private duty nursing, etc. - Dental insurance services - Insurance with installment-payout option, in which benefits are paid regularly to the insured who is suffering from disease and unable to work |
|
|
|
|
652 |
6520 |
65200 |
652000 |
6520000 |
Re-insurance services |
|
|
|
|
|
653 |
6530 |
65300 |
653000 |
|
Social insurance services |
|
|
|
|
|
|
|
|
|
6530001 |
Individual social insurance |
Including: Insurance with periodic payouts made to individuals, whether lump sum or installment, compulsory or voluntary payout. The payout may be determined according to nominal value or market value. If the payout is related to employment, the employment may be changed or not. The period for which the beneficiary receives payout may be minimum or maximum one with or without allowances for persons who are still alive |
|
|
|
|
|
|
|
|
6530002 |
Group social insurance |
Including: Insurance with periodic payouts made to members of a group, whether lump sum or installment, compulsory or voluntary payout. The payout may be determined according to nominal value or market value. If the payout is related to employment, the employment may be changed or not. The period for which the beneficiary receives payout may be minimum or maximum one with or without allowances for persons who are still alive |
|
|
|
66 |
|
|
|
|
|
Other financial services |
|
|
|
|
|
661 |
|
|
|
|
Services supporting for financial services (other than insurance services and social insurance services) |
|
|
|
|
|
|
6611 |
66110 |
661100 |
|
Financial market management-related services |
|
|
|
|
|
|
|
|
|
6611001 |
Financial market administration services |
Including: Administrative services include provision of premises and other facilities necessary for securities and goods trading |
|
|
|
|
|
|
|
|
6611002 |
Financial market regulation services |
Including: adjustment and control of financial market and members of this market |
|
|
|
|
|
|
|
|
6611009 |
Other financial market management-related services |
Excluding: - Provision of financial information for communication companies, which is classified in the heading 639010; - Securities protection services, which is classified in the heading 6619032 |
|
|
|
|
|
6612 |
66120 |
661200 |
|
Brokerage for goods and securities contracts |
|
|
|
|
|
|
|
|
|
6612001 |
Securities brokerage services |
Including: - Securities brokerage services (the seller and the buyer request the same instrument) - Services similar to those of a sale agent, services related to shares or other interests in a mutual fund - Government bond sale, distribution and repurchase services - Broker selection |
|
|
|
|
|
|
|
|
6612002 |
Goods brokerage services |
Including: - Goods brokerage services and postpaid goods, including postpaid financial goods, etc. Excluding: - Broker selection, which is classified in the heading 6612001 |
|
|
|
|
|
6619 |
66190 |
|
|
Other support services for financial services, not elsewhere classified |
|
|
|
|
|
|
|
|
661901 |
6619010 |
Processing and clarification of securities transactions |
Including: Computer-aided clarification and handling of changes in deposit amounts, credit and transactions of securities holders |
|
|
|
|
|
|
|
661902 |
|
Investment bank-related support services |
|
|
|
|
|
|
|
|
|
6619021 |
Takeover and merger services |
Including: Consulting and negotiation services for takeover and merger arrangements |
|
|
|
|
|
|
|
|
6619022 |
Provision of corporate capital and venture capital |
Including: - Fund arrangement and raising, including deposits, owner's equity and venture capital - Venture capital raising services |
|
|
|
|
|
|
|
|
6619029 |
Other investment bank-related support services |
Excluding: - Disclosure of share prices through an information service provider, which is classified in the heading 5819219 - Provision of financial information for communication companies, which is classified in the heading 6391001 - Trust and protection services, which are classified in the heading 661903 - Investment portfolio management service, which is classified in the heading 6630001 |
|
|
|
|
|
|
|
661903 |
|
Trust and protection services |
|
|
|
|
|
|
|
|
|
6619031 |
Trust services |
Including: - Management and performance of assessment and trust activities - Trustee’s services rendered to an investment fund or social insurance fund - Trustee’s services related to securities (administrative services related to securities issuance and registration, and payment of interests and dividends) Excluding: - Fund management service, which is classified in the heading 663000 |
|
|
|
|
|
|
|
|
6619032 |
Protection services |
Including: - Provision of instructions, protection service or calculation of incomes, including personal property and securities - Security services - Safekeeping service - Securities protection service - Certification and audit services rendered on the basis of respecting clients’ securities |
|
|
|
|
|
|
|
661904 |
|
Other support services for financial services, not elsewhere classified |
|
|
|
|
|
|
|
|
|
6619041 |
Financial counseling services |
Including: - Financial counseling services - Market analysis and information collection services Excluding: - Takeover and merger service, which is classified in the heading 6619021 - Mobilization of financial resources and venture capital, which is classified in the heading 6619022 - Trust and protection services, which are classified in the heading 661903 - Insurance and social insurance counseling services, which are classified in the heading 6629009 - Investment fund management service, which is classified in the heading 6630001 - Counseling on tax issues, which is classified in the heading 692003 - Financial management counseling service (other than business tax), which is classified in the heading 7020021 |
|
|
|
|
|
|
|
|
6619042 |
Foreign exchange services |
Including: - Foreign exchange services rendered by foreign exchange traders |
|
|
|
|
|
|
|
|
6619043 |
Processing, settlement and clearing services for financial transactions |
Including: - Processing of financial transactions, including verification of financial balances, licensing for transactions/ transfer of money to/from trading accounts, declaration with banks (or credit card issuers) on individual transactions and provision of daily summaries, etc. Excluding: - Processing of securities transactions, which is classified in the heading 6619010 |
|
|
|
|
|
|
|
|
6619049 |
Other support services for financial services, not elsewhere classified |
Including: - Debt mortgage and brokerage services, excluding: - Paper money and coin packing services, which are classified in the heading 8292000 |
|
|
|
|
662 |
|
|
|
|
Insurance and social insurance support services |
|
|
|
|
|
|
6621 |
66210 |
662100 |
6621000 |
Risk and damage or loss assessment services |
Including: - Investigation into insurance claims, determination of losses or damage according to regulations on insurance and agreed-upon terms and conditions of insurance policies - Inspection of insurance claims which have been considered or approved |
|
|
|
|
|
6622 |
66220 |
662200 |
6622000 |
Services of insurance agents and insurance brokers |
Including: - Selling, negotiating or attracting annual insurance policies and re-insurance policies |
|
|
|
|
|
6629 |
66290 |
662900 |
|
Other insurance and social insurance support services |
|
|
|
|
|
|
|
|
|
6629001 |
Insurance statistical services |
Including: - Insurance risk and insurance premium calculation services |
|
|
|
|
|
|
|
|
6629009 |
Other insurance and social insurance support services, not elsewhere classified |
Including: - Insurance and social insurance-related administrative services - Services that reduce insurance-related administrative costs - Insurance and social insurance counseling services |
|
|
|
|
663 |
6630 |
66300 |
663000 |
|
Fund management service |
|
|
|
|
|
|
|
|
|
6630001 |
Investment portfolio management services (excluding social insurance fund) |
Including: - Management of investment portfolios of individuals or companies, etc. with collecting management fees or under contracts, excluding social insurance fund. Managers shall make buy/sell decisions. E.g. management of investment portfolios which are general portfolios, other investment funds or trust funds. Excluding: - Purchase or sale of securities with collecting trading fees, which is classified in the heading 6612001 - Counseling on personal financial plans without making investment decisions on behalf of clients, which is classified in the heading 6619041 |
|
|
|
|
|
|
|
|
6630002 |
Management of social insurance fund |
|
|
|
L |
|
|
|
|
|
|
REAL ESTATE BUSINESS SERVICES |
|
|
|
|
68 |
|
|
|
|
|
Real estate business services |
|
|
|
|
|
681 |
6810 |
|
|
|
Trading of owned or rented real estate and land use rights |
|
|
|
|
|
|
|
68101 |
|
|
Purchase and sale of residential houses and land use rights |
|
|
|
|
|
|
|
|
681011 |
6810110 |
Purchase and sale of residential houses (apartment buildings, not attached to land use rights) |
|
|
|
|
|
|
|
|
681012 |
6810120 |
Purchase and sale of residential houses attached to land use rights |
|
|
|
|
|
|
|
|
681013 |
6810130 |
Purchase and sale of rights to use vacant residential land |
Including: - Sale and purchase of vacant residential land in case such sale and purchase transaction is considered share transaction of the seller. Vacant land may include multiple small land plots. - Real estate subdivisions by drawing lots Excluding: - Division or soil improvement, which is classified in the heading 4290024 |
|
|
|
|
|
|
68102 |
|
|
Purchase and sale of non-residential houses and land use rights |
|
|
|
|
|
|
|
|
681021 |
6810210 |
Purchase and sale of non-residential houses which are not attached to land use rights |
Including: - Sale and purchase of non-residential house and land in case such sale and purchase transaction is considered as a share transaction of the seller, and is not the sale of fixed assets. E.g. Non-residential real estate includes: • Factories, offices, warehouses • Theatre, buildings used for multiple purposes, excluding residential purpose • Agriculture and forestry real estate • Similar real estate Excluding: - Construction of non-residential real estate for sale, which is classified in the heading 4100012 |
|
|
|
|
|
|
|
681022 |
6810220 |
Purchase and sale of rights to use vacant non-residential land |
Including: Sale and purchase of rights to use vacant non-residential land in case such sale and purchase transaction is considered share transaction of the seller. Vacant land in this case may include: Land subdivisions, real estate subdivisions, without soil improvement Excluding: Soil improvement, which is classified in the heading 431201 |
|
|
|
|
|
|
68103 |
|
|
Lease, operation and management of residential house and land |
|
|
|
|
|
|
|
|
681031 |
6810310 |
Residential house and land lease services |
Including: - Lease of residential real estate of owners or lessees to others: • Private houses, apartments • Houses used for multiple purposes houses, mainly for residence • Timeshare spaces Excluding: - Residential house services rendered by hotels, guest houses, motels, mini hotels, dorms, which are classified in the heading 55 |
|
|
|
|
|
|
|
681032 |
6810320 |
Residential house and land operation services |
|
|
|
|
|
|
|
|
681033 |
6810330 |
Residential house and land management services |
|
|
|
|
|
|
|
68104 |
|
|
Lease, operation and management of non-residential house and land |
|
|
|
|
|
|
|
|
681041 |
6810410 |
Lease of non-residential houses and land use rights |
|
|
|
|
|
|
|
|
681042 |
6810420 |
Non-residential house and land operation services |
|
|
|
|
|
|
|
|
681043 |
6810430 |
Non-residential house and land management services |
|
|
|
|
|
|
|
68109 |
|
|
Other real estate business services |
|
|
|
|
|
|
|
|
681091 |
|
Real estate agent’s services with fee collection or under contract |
|
|
|
|
|
|
|
|
|
6810911 |
Sale of residential house attached to land use rights with fee collection or under contract, excluding timeshare real estate |
Including: - Real estate companies’ or real estate brokers’ services related to sale of houses, apartments and other residential real estate pieces or similar intermediary services related to purchase, sale or lease of non-residential houses, including: land use rights, with fee collection or under contract Excluding: - Sale of timeshare houses, which is classified in the heading 6810912 |
|
|
|
|
|
|
|
|
6810912 |
Sale of timeshare houses and land use rights with fee collection or under contract |
Including: - Real estate companies’ or real estate brokers’ services related to sale of timeshare houses and land use rights |
|
|
|
|
|
|
|
|
6810913 |
Sale of residential land use rights, with fee collection or under contract |
Including: - Real estate companies’ or real estate brokers’ services related to sale of residential land use rights, and similar services related to purchase, sale or lease of real estate, with fee collection or under contract |
|
|
|
|
|
|
|
|
6810914 |
Sale of non-residential houses and land, with fee collection or under contract |
Including: - Real estate companies’ or real estate brokers’ services related to sale of non-residential houses and land, such as factories, stores, etc., and similar services related to purchase, sale or lease of non-residential houses and land, with fee collection or under contract |
|
|
|
|
|
|
|
|
6810915 |
Sale of rights to use vacant non-residential land, with fee collection or under contract |
Including: - Real estate companies’ or real estate brokers’ services related to sale of rights to use vacant non-residential land, and similar services related to purchase, sale or lease of real estate, with fee collection or under contract |
|
|
|
|
|
|
|
681092 |
|
Real estate management services with fee collection or under contract |
|
|
|
|
|
|
|
|
|
6810921 |
Residential real estate management services with fee collection or under contract |
Including: - Residential house and other residential real estate management services, with fee collection or under contract - Management of multi-functional apartment buildings (or buildings used for multiple purposes, mainly for residence) - Mobile house management services - Concentrated leasing services - Management of residential houses in linked shares |
|
|
|
|
|
|
|
|
6810922 |
Timeshare real estate management services, with fee collection or under contract |
|
|
|
|
|
|
|
|
|
6810923 |
Non-residential real estate management services, with fee collection or under contract |
Including: - Management of industrial and commercial real estate, multifunctional buildings which are not mainly used for residence. - Agriculture and forestry real estate management services, and similar services Excluding: - Provision of facilities (such as interior cleaning services, maintenance and repair of small errors, garbage collection, and security services) which is classified in the heading 8110000 - Management of material facilities such as military bases, prisons, and other facilities (excluding computer equipment management), which is classified in the heading 8110000 - Management of sports and entertainment sports facilities, which is classified in the heading 9311000 - Other management services |
|
|
|
|
682 |
6820 |
|
|
|
Counseling, brokerage and auction of real estate, auction of land use rights |
|
|
|
|
|
|
|
68201 |
682010 |
|
Real estate and land use rights counseling and brokerage services |
|
|
|
|
|
|
|
|
|
6820101 |
Real estate counseling services |
|
|
|
|
|
|
|
|
|
6820102 |
Real estate brokerage services |
|
|
|
|
|
|
|
|
|
6820103 |
Real estate assessment service, with fee collection or under contract |
|
|
|
|
|
|
|
|
|
6820104 |
Other real estate transaction-related fee collection service |
Trading floors |
|
|
|
|
|
|
68202 |
682020 |
6820200 |
Real estate and land use rights auction services |
|
|
Notes:
- The Appendix on the List of goods and services that are not eligible for VAT reduction is a part of the Appendix - List and contents of Vietnam product classification system enclosed with the Prime Minister’s Decision No. 43/2018/QD-TTg dated November 01, 2018.
- HS codes in column (10) are used for searching purposes. Determination of HS codes of actually imported goods shall comply with regulations on goods classification laid down in the Law on Customs and its instructional documents.
- With regard to lines marked (*) in column (10), HS codes determined according to actually imported goods shall be declared.
APPENDIX II
LIST OF GOODS AND SERVICES THAT ARE SUBJECT TO EXCISE TAX AND NOT ELIGIBLE FOR VAT REDUCTION
(Enclosed with the Government’s Decree No. 44/2023/ND-CP dated June 30, 2023)
1. Goods:
a) Cigarette, cigar and other tobacco-based products used for smoking, sniffing, chewing, snuffing or sucking;
b) Spirit;
c) Beer;
d) Motor vehicles for transport of fewer than 24 people, including those designed to transport both passengers and cargo, having at least 2 aisles and a partition that separates the passenger compartment and the cargo compartment;
dd) Motorbikes, three-wheel motorcycles with cylinder capacity of over 125cm3;
e) Aircraft, yachts;
g) Gasoline of all kinds;
h) Air conditioners of up to 90.000 BTU;
i) Playing cards;
k) Joss paper, votive objects.
2. Services:
a) Nightclub business;
b) Massage and karaoke business;
c) Casino business; prize-winning electronic games, including jackpot, slot or similar machine-added games;
d) Betting business;
dd) Golf course business, including selling membership and golf tickets;
e) Lottery business.
Notes: The Appendix on the List of goods and services that are subject to excise tax and not eligible for VAT reduction (excluding those that are not subject to excise tax) complies with regulations of the Law on excise tax No. 27/2008/QH12, as amended in the Law No. 70/2014/QH13, the Law No. 71/2014/QH13, the Law No. 106/2016/QH13 and the Law No. 03/2022/QH15.
LIST OF INFORMATION TECHNOLOGY GOODS AND SERVICES THAT ARE NOT ELIGIBLE FOR VAT REDUCTION
(Enclosed with the Government’s Decree No. 44/2023/ND-CP dated June 30, 2023)
A. Information technology goods and services under the Prime Minister’s Decision No. 43/2018/QD-TTg dated November 01, 2018
|
Level 1 |
Level 2 |
Level 3 |
Level 4 |
Level 5 |
Level 6 |
Level 7 |
Product’s name |
Description |
HS codes (for goods at the import stage) |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
|
|
|
|
|
|
|
2610022 |
Sound cards or video cards, network and similar cards of a kind used for automatic data processing machines |
|
8471.80.70 84.73 |
|
|
|
|
|
|
|
2610023 |
Smart cards |
The term "smart cards" means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM) in the form of chips). These cards may contain contacts, a magnetic stripe or an embedded antenna |
8523.52.00 |
|
|
|
262 |
2620 |
26200 |
|
|
Computers and peripherals |
|
|
|
|
|
|
|
|
262001 |
|
Computers; parts and accessories thereof |
|
* |
|
|
|
|
|
|
|
2620011 |
Portable data processing machines, weighing not more than 10 kg, such as laptops; personal digital assistants and similar calculating machines |
Consisting of at least a central processing unit, a keyboard and a display. Including: Handheld computers including palmtops and personal digital assistants (PDAs); Laptops including notebooks and subnotebooks; other portable automatic data processing machines, weighing not more than 10 kg |
8471.30.20; 8471.30.90 8470.10.00 8470.21.00 8470.29.00 8470.30.00
|
|
|
|
|
|
|
|
2620012 |
Goods-vending machines, ATM and similar machines, capable of connecting to a data processing machine or to a network |
|
* |
|
|
|
|
|
|
|
2620013 |
Automatic data processing machines, comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined |
Including: Personal computers (PC) excluding portable computers mentioned above; other automatic data processing machines (other those in the form of systems) |
8471.41.10 8471.41.90 |
|
|
|
|
|
|
|
2620014 |
Automatic data processing machines in the form of systems |
|
8471.49.10 8471.49.90
|
|
|
|
|
|
|
|
2620015 |
Processing units (other than those of subheading 2620013 or 2620014), whether or not containing in the same housing one or two of the following types of units: storage units, input units, output units |
|
8471.50.10; 8471.50.90
|
|
|
|
|
|
|
|
2620016 |
Scanners, printers, capable of connecting to an automatic data processing machine |
Including: Scanners, capable of connecting to an automatic data processing machine (other than machines which perform two or more functions of printing, scanning, copying or facsimile transmission); Electronic fingerprint identification systems; dot matrix printers, capable of connecting with an automatic data processing machine; Laser printers, capable of connecting with an automatic data processing machine; other printers, capable of connecting with an automatic data processing machine; plotters, capable of connecting with an automatic data processing machine |
8471.60 8471.90 84.43
|
|
|
|
|
|
|
|
2620017 |
Other input or output units (other than scanners, printers), whether or not containing storage units in the same housing |
Including: Computer keyboards; x-y coordinate input devices, including mouses, light pens, joysticks, track balls, and touch sensitive screens; other input or output peripheral units |
8471.60.30 8471.60.40 8471.60.90
|
|
|
|
|
|
|
|
2620018 |
Monitors and projectors, of a kind principally used in an automatic data processing system |
Monitors, projectors of a kind suitable for use with computers Including: Cathode-ray tube monitors, of a kind used in an automatic data processing system; other monitors (other than cathode-ray tube type), of a kind used in an automatic data processing system; projectors, used in an automatic data processing system |
8528.42.00; 8528.52.00; 8528.62.00
|
|
|
|
|
|
|
|
2620019 |
Machines which perform two or more functions of printing, scanning, copying or facsimile transmission, capable of connecting to an automatic data-processing machine or to a network |
Including: Printer-copiers, printing by the ink-jet process, capable of connecting to an automatic data-processing machine or to a network; Printer-copiers, printing by the laser process, capable of connecting to an automatic data-processing machine or to a network; Combination printer-copier-facsimile machines, capable of connecting to an automatic data-processing machine or to a network; Machines which perform two or more functions of printing, scanning, copying or facsimile transmission, capable of connecting to an automatic data-processing machine or to a network |
8443.31 |
|
|
|
|
|
|
262002 |
|
Storage units and other storage devices |
|
84.71 85.23 |
|
|
|
|
|
|
|
2620021 |
Storage units |
Including: Hard disk drives; floppy disk drives; tape drives; Optical disk drives, including CD-ROM drives, DVD drives and CD-R drives; other storage units |
8471.70
|
|
|
|
|
|
|
|
2620022 |
Solid-state non-volatile storage devices |
Solid-state non-volatile storage devices E.g.: flash memory cards or flash electronic storage cards |
8523.51 |
|
|
|
|
|
|
262003 |
2620030 |
Automatic data processing machines of other kinds |
E.g.: bar code readers, optical character readers, control and adaptor units, etc. |
8471.90 |
|
|
|
|
|
|
262004 |
2620040 |
Parts and accessories of computers |
|
* |
|
|
|
|
|
|
262005 |
2620050 |
Manufacturing of computers, their parts and peripheral equipment |
|
|
|
|
|
263 |
2630 |
26300 |
|
|
Media equipment |
|
85.25 |
|
|
|
|
|
|
263001 |
|
Transmission apparatus for radio-broadcasting or television; television cameras |
|
85.25 |
|
|
|
|
|
|
|
2630011 |
Transmission apparatus for radio-broadcasting or television |
|
8525.50.00 |
|
|
|
|
|
|
|
2630012 |
Transmission apparatus incorporating reception apparatus, for radio-broadcasting or television |
|
8525.60.00 |
|
|
|
|
|
|
|
2630013 |
Television cameras |
|
8525.81.20 8525.82.20 8525.83.20 8525.89.20 |
|
|
|
|
|
|
263002 |
|
Electrical equipment for telephonic or telegraphic line systems; electronic information systems |
|
84.71 85.17
|
|
|
|
|
|
|
|
2630021 |
Line telephone; Line telephone sets with cordless handsets |
|
8517.11.00 |
|
|
|
|
|
|
|
2630022 |
Cellular telephones of common kind |
|
8517.14.00 |
|
|
|
|
|
|
|
2630023 |
Smart phones |
|
8517.13.00 |
|
|
|
|
|
|
|
2630024 |
Tablets |
|
8471.30.90 |
|
|
|
|
|
|
|
2630025 |
Smart watches |
|
8517.62 91.02 |
|
|
|
|
|
|
|
2630029 |
Apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless networks |
Including: Base stations (apparatus); Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus. For example, Radio transmitters and radio receivers of a kind used for simultaneous interpretation; adaptor; Telephonic or telegraphic switching apparatus; modems; Concentrators or multiplexers; Wireless LANs; transmission apparatus for radio-telephony or radio-telegraphy, etc.; other apparatus for transmission or reception of voices, images or other data For use in a local or wide area network, other than apparatus of heading 8443, 8525, 8527, 8528 |
8517.61 8517.62 |
|
|
|
|
|
|
263003 |
2630030 |
Aerials of all kinds and parts thereof; parts of transmission apparatus for radio-broadcasting or television, and television cameras |
Including: Aerials of all kinds and parts thereof. For example, reflectors of aerials, telescopic and dipole antennae, aerial filters and separators, feed horns (wave guide), parts for goods of subheading 2630011, 2630012, 2630013 - Transmission apparatus for radio-broadcasting or television; television cameras |
8525.50.00; 8525.60.00 8525.81 8525.82 8525.83 8525.89 8529.10 8517.71.00
|
|
|
|
|
|
|
263005 |
|
Parts of telephony, telegraphy; |
|
* |
|
|
|
|
|
|
|
2630051 |
Parts for goods of subheading 2630021, 2630022, 2630023, 2630024, 2630025, 2630026, 2630029 - Electrical equipment for telephonic, telegraphic line systems, and electronic information systems |
|
* |
|
|
|
|
|
|
|
2630052 |
Parts of burglar or fire alarms and similar apparatus |
|
* |
|
|
|
|
|
|
263006 |
2630060 |
Manufacturing of communication equipment |
|
|
|
|
|
264 |
2640 |
26400 |
|
|
Civil electronic products |
|
* |
|
|
|
|
|
|
264001 |
|
Radio-broadcast receivers (radio players, radio cassette-players, etc.) |
Whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock |
85.27 |
|
|
|
|
|
|
|
2640011 |
Radio-broadcast receivers capable of operating without an external source of power (other than those of a kind used in motor vehicles) |
E.g. Pocket-size radio cassette-players, reception apparatus capable of planning, managing and monitoring the electromagnetic spectrum, etc. |
8527.12.00 8527.13.10 8527.13.90 8527.19.20 8527.19.90
|
|
|
|
|
|
|
|
2640012 |
Radio-broadcast receivers, operating only with an external source of power, of a kind used in motor vehicles |
|
8527.21.10 8527.21.90
8527.29.00 |
|
|
|
|
|
|
264002 |
2640020 |
Television receivers (televisions, etc.) |
|
85.27 8528.71 8528.72 8528.73 |
|
|
|
|
|
|
|
2640044 |
Radio receivers for telephony or telegraphy, not elsewhere classified |
|
* |
|
|
|
|
|
|
264005 |
2640050 |
Parts of audio and video apparatus; antenna wire, aerial cable |
Including: Parts and accessories for the goods of subheading 2640031, 2640032 - Sound recorders and reproducers, video recorders and reproducers; parts and accessories of the goods of subheading 2640041, 2640042, 2640043 - Microphones, loud-speakers, radio receivers for telephony or telegraphy; parts and accessories of the goods of subheading 2640011, 2640012, 2640020, 2640034 - Radio-broadcast receivers, television receivers, monitors and projectors of a kind not used in automatic data processing system |
*
|
|
|
|
|
|
|
264006 |
2640060 |
Video game machines and consoles (other than video game machines operated by coins, banknotes, bank cards, tokens or other similar means) |
Of a kind used with a television receiver or a separate monitor, and other game machines with electronic screen |
9504.50 |
|
|
|
|
|
|
|
2651044 |
Other instruments and apparatus, specially designed for telecommunications (other than oscilloscopes and oscillographs) |
E.g.: cross-talk meters, gain measuring instruments, distortion factor meters, psophometers, and other measuring devices designed for telecommunications, etc. |
9030.40.00 |
|
|
|
|
2731 |
27310 |
|
|
Cables, optical fibre cables |
|
85.44; 9001.10 |
|
|
|
|
|
|
273101 |
|
Optical fibre, optical fibre bundle and optical fibre cable |
|
90.01 |
|
|
|
|
|
|
|
2731011 |
Optical fibre cables, made up of individually sheathed fibres |
Including: optical fibre cables, made up of individually sheathed fibres, of a kind used for making up telephone, telegraph and radio relay cables, submarine; optical fibre cables, made up of other individually optical fibres |
9001.10 |
|
|
|
|
|
|
|
2731012 |
Optical fibres and optical fibre bundles; optical fibre cables (other than optical fibre cables, made up of individually sheathed fibres) |
Including: Optical fibres and optical fibre bundles; optical fibre cables (other than optical fibre cables, made up of individually sheathed fibres), for telecommunications and other electrical uses; other optical fibres and optical fibre bundles; optical fibre cables (other than optical fibre cables, made up of individually sheathed fibres) |
9001.10 |
|
|
63 |
|
|
|
|
|
Information service |
|
|
|
|
|
631 |
|
|
|
|
Data processing and lease services, and relevant activities; web portal services |
|
|
|
|
|
|
6311 |
63110 |
|
|
Data processing and lease services, and relevant activities |
|
|
|
|
|
|
|
|
631101 |
|
Data processing and web portal services, and relevant services |
|
|
|
|
|
|
|
|
|
6311011 |
Data processing service |
|
|
|
|
|
|
|
|
|
6311012 |
Website leasing service |
|
|
|
|
|
|
|
|
|
6311013 |
Provision of applications |
|
|
|
|
|
|
|
|
|
6311019 |
Information technology infrastructure services |
|
|
|
|
|
|
|
|
631102 |
|
Transmission service |
|
|
|
|
|
|
|
|
|
6311021 |
Video transmission service |
|
|
|
|
|
|
|
|
|
6311022 |
Sound transmission service |
|
|
|
|
|
|
|
|
631103 |
6311030 |
Design and creation of advertising space and time on Internet |
|
|
|
|
|
|
6312 |
63120 |
631200 |
6312000 |
Web portal service |
Including web portal services such as management of websites that use search engines for generating and maintaining large database, internet addresses and contents in a format which enables users to search information easily; management of other websites that operate in the same manner as internet gateways, newspapers and means of mass media providing periodically updated information |
|
B. Other information technology articles as prescribed in the Law on information technology
|
Section |
No. |
Goods |
HS codes (for goods at the import stage) |
|
(1) |
(2) |
(3) |
(4) |
|
I |
|
Group of calculating machines, network equipment and peripheral equipment |
|
|
|
01 |
Cash registers |
8470.50 |
|
|
02 |
Accounting machines |
8470.90.90 |
|
|
03 |
E-readers |
8543.70.90 |
|
|
04 |
Automatic printing machines |
* |
|
|
05 |
CTP image setter machines |
* |
|
|
06 |
Other |
* |
|
II |
|
Group of audio visual electronic products |
|
|
|
01 |
Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus, or sound or video recording or reproducing apparatus; television cameras, digital cameras and video camera recorders |
85.17 85.19 85.21 85.25 85.27 85.28 |
|
|
02 |
Digital music players |
84.71 85.19 85.27 |
|
|
03 |
Audio-frequency electric amplifiers |
8518.40 |
|
|
04 |
Electric sound amplifier sets |
8518.50 |
|
|
05 |
Digital cinematographic and photographic cameras |
85.25 |
|
|
06 |
Cable television equipment |
* |
|
|
07 |
Other |
* |
|
III |
|
Group of electronic home appliances |
|
|
|
01 |
Refrigerators and refrigerating machines |
84.18 |
|
|
02 |
Washing machines |
84.50 |
|
|
03 |
Microwave ovens |
8516.50.00 |
|
|
04 |
Vacuum cleaners |
8508.11 8508.19 8508.60 |
|
|
05 |
Air conditioning machines |
84.15 |
|
|
06 |
Dehumidifiers |
8509.80.90 |
|
|
07 |
Other |
* |
|
IV |
|
Special electronic equipment |
|
|
|
01 |
Electronic medical equipment |
* |
|
|
001 |
Electronic microscopes |
9011.10.00 9011.20.00 9011.80.00 9012.10.00 |
|
|
002 |
Testing machines |
* |
|
|
003 |
Ultrasonic scanning apparatus |
9018.12.00 |
|
|
004 |
X-ray machines |
90.22 |
|
|
005 |
Electronic photographic cameras |
90.06 |
|
|
006 |
Tomography machines |
90.22 |
|
|
007 |
Physiological measuring machines |
90.18 |
|
|
008 |
Other |
* |
|
|
02 |
Electronic equipment for transport and construction |
* |
|
|
03 |
Electronic automation equipment |
* |
|
|
04 |
Electronic biological equipment |
* |
|
|
05 |
Electronic geological and environmental equipment |
* |
|
|
06 |
Electronic equipment for use in electronic industry |
* |
|
|
07 |
Other |
* |
|
V |
|
Group of telecommunications and multimedia electronic products |
|
|
|
01 |
Transmission apparatus for radio-broadcasting or television, telecommunications |
85 |
|
|
001 |
Switchboards |
* |
|
|
002 |
Radar apparatus |
85.26 |
|
|
003 |
Microwave apparatus |
85.17 |
|
|
004 |
Switching apparatus, set top boxes which have a communications function |
8517.62 8517.69 |
|
|
005 |
Capacity amplifiers |
85.18 85.43 |
|
|
006 |
Other |
* |
|
|
02 |
Telephone |
85.17 |
|
|
001 |
Satellite cecullar telephones |
85.17 |
|
|
002 |
Expandable-subscriber telephone |
85.17 |
|
|
003 |
Internet protocol telephony |
85.17 |
|
|
004 |
Other |
85.17 |
|
|
03 |
Equipment of transmission networks |
* |
|
|
001 |
Routers |
8517.62 8517.69 |
|
|
002 |
Switching apparatus |
8517.62 8517.69 |
|
|
003 |
Hub sets |
8517.62 8517.69 |
|
|
004 |
Repeaters |
8517.62 8517.69 |
|
|
005 |
Access points or access switches |
8517.62 8517.69 |
|
|
006 |
Copper cables, optical cables, twisted-pair cables, etc. |
85.44 90.01 |
|
|
007 |
Ports, xDSL terminal devices, firewall equipment, port switches |
85.17 |
|
|
008 |
Other transmission network equipment |
85.17 |
|
|
04 |
Other |
* |
|
VI |
|
Hardware, electronic parts and accessories |
|
|
|
01 |
Parts and accessories of hardware, electronic products of Section I through V Part B of this Appendix |
* |
|
|
02 |
Semiconductor devices, electronic lamps, electronic circuits and electric cables |
85.41 85.39 94.05 85.42 85.34 85.44 |
|
|
001 |
Electrical capacitors |
85.32 |
|
|
002 |
Electrical resistors |
85.33 |
|
|
003 |
Inductors |
85.04 |
|
|
004 |
LED lights |
8539.51.00 8539.52.10 8539.52.90 94.05 |
|
|
005 |
Semiconductor devices |
85.41 |
|
|
006 |
Printed circuits |
85.34 |
|
|
007 |
Electronic integrated circuits |
85.42 |
|
|
008 |
Copper cables, optical cables |
85.44 90.01 |
|
|
03 |
Other |
* |
Notes:
- The List of goods and services that are not eligible for VAT reduction in Part A of this Appendix is a part of the Appendix on the List and contents of Vietnam product classification system enclosed with the Prime Minister’s Decision No. 43/2018/QD-TTg dated November 01, 2018.
- HS codes in column (10) Party A and in column (4) Party B of this Appendix are used for searching purpose. Determination of HS codes of actually imported goods shall comply with regulations on goods classification laid down in the Law on Customs and its instructional documents.
- With regard to lines marked (*) in column (10) Part A and in column (4) Part B of this Appendix, HS codes shall be declared according to actually imported goods.
(Enclosed with the Government’s Decree No. 44/2023/ND-CP dated June 30, 2023)
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
-----------------------
REDUCTION OF VALUE-ADDED TAX UNDER RESOLUTION NO. 101/2023/QH15
(Enclosed with VAT return for the tax period: Month...year.../Quarter....year..../Incurred on………. (day/month/year) )
[01] Name of taxpayer:......................................................................................................
|
[02] Tax identification number (TIN): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
[03] Tax agent’s name (if any): ….....................................................................................................................
|
[04] Tax identification number (TIN): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unit: VND
|
No. |
Name of good or service |
Value of goods or services, exclusive of VAT/ Revenue from taxable goods or services |
Tax rate/ Rate used for calculating VAT |
Tax rate/ Rate used for calculating VAT after reduction |
Reduced VAT amount |
|
(1) |
(2) |
(3) |
(4) |
(5)=(4)x80% |
(6)=(3)x[(4)-(5)] |
|
1. |
|
|
|
|
|
|
|
… |
|
|
|
|
|
|
Total |
|
|
|
|
I undertake that the information provided herein is accurate and I shall assume legal responsibility for such information.
|
|
…[place & date] |