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| THE MINISTER OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM
|
| No. 86/2002/QD-BTC | Hanoi, July 1, 2002 |
THE MINISTER OF FINANCE
Pursuant to the December 26, 1991 Law on Export Tax and Import Tax and the July 5, 1993 Law and May 20, 1998 Law No.04/1998/QH10 Amending and Supplementing the Law on Export Tax and Import Tax;
Pursuant to the tax rate bracket specified in the Import Tariff according to the List of taxable commodity groups, promulgated together with Resolution No.63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee;
Pursuant to the Agreement on Trading in Textiles and Garments between the Socialist Republic of Vietnam and the European Union initialed on December 15, 1992 and exchange letters on supplementary signing of this Agreement;
Pursuant to the Government’s Decree No.15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Based on the directions of Deputy Prime Minister Nguyen Manh Cam in Official Dispatch No.3048/VPCP-QHQT of June 5, 2002 of the Government Office on the promulgation of the List of commodities and the import tax reduction schedule under the Textile and Garment Agreement with the EU for the 2002-2005 period;
At the proposal of the General Director of Tax;
DECIDES:
Article 1.- To promulgate together with this Decision the List of commodities and their import tax rates for implementation in the 2002-2005 of the Agreement on Trading in Textiles and Garments between the Socialist Republic of Vietnam and the European Union (EU) initialed on December 15, 1992 and the exchange letters on supplementary signing of this Agreement.
Article 2.- The List of commodities and the import tax rate of each commodity item specified in Article 1 of this Decision shall apply only when such item has the certificate of origin from the EU countries.
Article 3.- This Decision takes effect and applies to the import declarations already submitted to the customs offices as from January 1, 2002.
Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the People’s Committees of the provinces and centrally-run cities shall coordinate in directing the implementation of this Decision.
...
...
...
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
(Issued with Decision 86/2002/QD-BTC of the Minister of Finance dated 01 July 2002)
Codes
Description of commodity groups
Tax reduction schedule (%)
Headings
...
...
...
Jan 1, 2002
Jan 1, 2002
Jan 1, 2002
Jan 1, 2002
Chapter 50
...
...
...
Silk
...
...
...
5007
Woven fabrics of silk or of silk waste
5007
...
...
...
00
Other woven fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk
26
24
22
20
5007
90
00
...
...
...
26
24
22
20
Chapter 51
Sheep wool, animal hair, fine or coarse, fibers and woven fabrics of horse’s mane or tail, and woven fabrics of such materials
...
...
...
5106
Yarn of carded wool, not put up for retail sale
...
...
...
5106
10
00
- Containing 85% or more by weight of wool
14
14
14
12
5106
...
...
...
00
- Containing less than 85% by weight of wool
14
14
14
12
5107
...
...
...
5107
10
00
- Containing 85% or more by weight of wool
14
...
...
...
14
12
5107
20
00
- Containing less than 85% by weight of wool
14
14
14
...
...
...
5111
Woven fabrics of carded wool or of carded fine animal hair
...
...
...
- Containing 85% or more by weight of wool or of fine animal hair:
5111
11
00
...
...
...
26
24
22
20
5111
19
00
- - Other
26
...
...
...
22
20
5111
20
00
- Other, mixed mainly or solely with man-made filaments
26
24
22
...
...
...
5111
30
00
- Other, mixed mainly or solely with man-made or synthetic staple fibers
26
24
22
20
5111
...
...
...
00
- Other
26
24
22
20
5112
...
...
...
- Containing 85% or more by weight of wool or of fine animal hair:
...
...
...
5112
11
00
- - Of a weight not exceeding 200g/m2
26
24
22
...
...
...
5112
19
00
- - Other
26
24
22
20
5112
...
...
...
00
- Other, mixed mainly or solely with man-made filaments
26
24
22
20
5112
30
00
...
...
...
26
24
22
20
5112
90
00
- Other
26
...
...
...
22
20
...
...
...
Chapter 52
Cotton
...
...
...
5204
...
...
...
Cotton sewing thread, whether or not put up for retail sale
- Not put up for retail sale:
...
...
...
5204
11
00
- - Containing 85% or more by weight of cotton
17
15
...
...
...
12
5204
19
00
- - Other
17
15
13
12
...
...
...
20
00
- Put up for retail sale
17
15
13
12
5208
...
...
...
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2
- Bleached:
...
...
...
5208
22
00
- - Plain-woven, weighing more than 100g/m2
29
26
...
...
...
20
- Dyed:
...
...
...
33
00
- - 1/2 or 1/3 twill, including cross twill
29
26
23
20
...
...
...
- Of yarn of different colors:
5208
42
00
- - Plain-woven, weighing more than 100g/m2
...
...
...
26
23
20
5208
43
00
- - 1/2 or 1/3 twill, including cross twill
29
26
...
...
...
20
- Printed:
...
...
...
52
00
- - Plain-woven, weighing more than 100g/m2
29
26
23
20
5209
...
...
...
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/m2
- Dyed:
...
...
...
5209
39
00
- - Other fabrics
29
26
...
...
...
20
- Of yarn of different colors:
...
...
...
41
00
- - Plain-woven
29
26
23
20
5209
42
...
...
...
- - Denim fabric
29
26
23
20
5209
49
00
- - Other woven fabrics
...
...
...
26
23
20
5210
Woven fabrics of cotton fiber, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200g/m2
...
...
...
- Unbleached:
...
...
...
11
00
- - Plain-woven
29
26
23
20
5210
12
...
...
...
- - 1/2 or 1/3 twill, including cross twill
29
26
23
20
5210
19
00
- - Other fabrics
...
...
...
26
23
20
- Bleached:
...
...
...
5210
21
00
- - Plain-woven
29
26
23
20
...
...
...
22
00
- - 1/2 or 1/3 twill, including cross twill
29
26
23
20
5210
29
...
...
...
- - Other fabrics
29
26
23
20
- Dyed:
...
...
...
5210
31
00
- - Plain-woven
29
26
...
...
...
20
5210
32
00
- - 1/2 or 1/3 twill, including cross twill
29
26
23
20
...
...
...
39
00
- - Other fabrics
29
26
23
20
...
...
...
- Of yarn of different colors:
5210
41
00
- - Plain-woven
...
...
...
26
23
20
5210
42
00
- - 1/2 or 1/3 twill, including cross twill
29
26
...
...
...
20
5210
49
00
- - Other fabrics
29
26
23
20
...
...
...
- Printed:
5210
51
...
...
...
- - Plain-woven
29
26
23
20
5210
52
00
- - 1/2 or 1/3 twill, including cross twill
...
...
...
26
23
20
5210
59
00
- - Other fabrics
29
26
...
...
...
20
5211
Woven fabrics of cotton fiber, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200g/m2
...
...
...
- Of yarn of different colors:
5211
42
...
...
...
- - Denim fabric
29
26
23
20
5211
49
00
- - Other fabrics
...
...
...
26
23
20
...
...
...
Chapter 53
Vegetable textile fibers, paper yarn and woven fabrics of paper yarn
...
...
...
5309
...
...
...
Woven fabrics of flax
...
...
...
5309
11
00
- - Unbleached or bleached
29
...
...
...
23
20
5309
19
00
- - Other
29
26
23
...
...
...
- Containing less than 85% by weight of flax
5309
...
...
...
00
- - Unbleached or bleached
29
26
23
20
5309
29
00
...
...
...
29
26
23
20
...
...
...
Chapter 54
Man-made filaments and products thereof
...
...
...
...
...
...
Sewing thread of man-made filaments, whether or not put up for retail sale
5401
10
...
...
...
- Of synthetic filaments
17
15
13
12
5401
20
00
- Of artificial filaments
...
...
...
15
13
12
5402
Synthetic filament yarn (except sewing thread), not yet put up for retail sale, including synthetic monofilament of less than 67 decitex
...
...
...
5402
10
00
- High tenacity yarn of nylon or other polyamides
0
0
0
0
...
...
...
20
00
- High tenacity yarn of polyesters
0
0
0
0
...
...
...
- Textured yarn:
5402
31
- - Of nylon or other polyamides, with monofilament of less than 50 decitex
...
...
...
5402
31
10
- - - Of nylon
0
0
...
...
...
0
5402
31
90
- - - Other
0
0
0
0
...
...
...
33
00
- - Of polyesters
0
0
0
0
5402
39
...
...
...
- - Of other
0
0
0
0
- Other filament yarns, single, untwisted or twisted filaments with 50 or less rounds per meter:
...
...
...
5402
41
00
- - Of nylon or other polyamides
0
0
...
...
...
0
5402
42
00
- - Of polyesters, partially defined
0
0
0
0
...
...
...
43
00
- - Of other polyesters
0
0
0
0
5402
49
...
...
...
- - Of other
0
0
0
0
- Other filament yarn, single, twisted filaments with more than 50 rounds per meter:
...
...
...
5402
51
00
- - Of nylon or other polyamides
0
0
...
...
...
0
5402
52
00
- - Of polyesters
0
0
0
0
...
...
...
59
00
- - Of other
0
0
0
0
...
...
...
- Other yarn, multiple (folded) or cabled:
5402
61
00
- - Of nylon or other polyamides
...
...
...
5
5
5
5402
62
00
- - Of polyesters
3
3
...
...
...
3
5402
69
00
- - Of other
5
5
5
5
...
...
...
Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of Heading No.5404
...
...
...
- Other woven fabrics, containing 85% or more by weight of nylon filaments or other polyamides:
5407
42
00
- - Dyed
...
...
...
26
23
20
5407
43
00
- - Of yarns of different colors
29
26
...
...
...
20
5407
44
00
- - Pattern-printed
29
26
23
20
...
...
...
- Other woven fabrics, containing 85% or more by weight of polyester filaments:
5407
52
...
...
...
- - Dyed
29
26
23
20
5407
53
00
- - Of yarns of different colors
...
...
...
26
23
20
5407
54
00
- - Pattern-printed
29
26
...
...
...
20
- Other woven fabrics, containing 85% or more by weight of polyester filaments:
...
...
...
61
00
- - Containing 85% or more by weight of non-textured polyester filaments
29
26
23
20
5407
69
...
...
...
- - Other
29
26
23
20
- Other woven fabrics, containing 85% or more by weight of synthetic filaments:
...
...
...
5407
72
00
- - Dyed
29
26
...
...
...
20
5407
73
00
- - Of yarns of different colors
29
26
23
20
...
...
...
74
00
- - Pattern-printed
29
26
23
20
...
...
...
- Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton:
5407
82
00
- - Dyed
...
...
...
26
23
20
5407
83
00
- - Of yarns of different colors
29
26
...
...
...
20
5407
84
00
- - Pattern-printed
29
26
23
20
...
...
...
- Other woven fabrics:
5407
92
...
...
...
- - Dyed
29
26
23
20
5407
93
00
- - Of yarns of different colors
...
...
...
26
23
20
5407
94
00
- - Pattern-printed
29
26
...
...
...
20
5408
Woven fabrics of artificial filament yarns, including woven fabrics obtained from materials of Heading No.5405
...
...
...
- Other woven fabrics, containing 85% or more by weight of artificial filament or yarn strip or the like
5408
22
...
...
...
- - Dyed
29
26
23
20
5408
23
00
- - Of yarns of different colors
...
...
...
26
23
20
5408
24
00
- - Pattern-printed
29
26
...
...
...
20
- Other woven fabrics:
...
...
...
32
00
- - Dyed
29
26
23
20
...
...
...
Chapter 55
Artificial staple fibers and articles thereof
5503
...
...
...
5503
10
00
- Of nylon or other polyamides
5
...
...
...
5
5
5503
20
00
- Of polyesters
5
5
5
...
...
...
5503
30
00
- Of acrylic or modacrylic
5
5
5
5
5503
...
...
...
00
- Of polypropylene
5
5
5
5
5503
90
00
...
...
...
5
5
5
5
5508
Sewing thread of man-made staple fibers, whether or not put up for retail sale
...
...
...
5508
10
00
- Of synthetic staple fibers
17
15
13
...
...
...
5508
20
00
- Of artificial staple fibers
17
15
13
12
...
...
...
5509
...
...
...
- Containing 85% or more by weight of acrylic or modacrylic staple fibers :
...
...
...
5509
31
00
- - Single yarn
5
5
5
...
...
...
5509
32
00
- - Multiple (folded) or cabled yarn
10
10
10
10
...
...
...
- Other yarn, of polyester staple fibers:
5509
52
...
...
...
5509
52
10
- - - Single yarn
5
...
...
...
5
5
5509
52
90
- - - Other
10
10
10
...
...
...
- Other yarn, of acrylic or modacrylic staple fibers:
5509
...
...
...
- - Mixed mainly or solely with wool or fine animal hair:
5509
61
10
...
...
...
5
5
5
5
5509
61
90
- - - Other
10
...
...
...
10
10
- Other yarn:
...
...
...
5509
91
00
- - Mixed mainly or solely with wool or fine animal hair
10
10
10
10
5512
...
...
...
Woven fabrics of synthetic staple fibers, containing 85% or more by weight of such fibers
...
...
...
5512
19
00
- - Other
29
...
...
...
23
20
- Containing 85% or more by weight of acrylic or modacrylic staple fibers:
...
...
...
5512
29
00
- - Other
29
26
23
20
...
...
...
- Other woven fabrics:
5512
99
00
...
...
...
29
26
23
20
5513
Woven fabrics of synthetic staple fibers, containing less than 85% by weight of such fibers, mixed mainly or solely with contton, of a weight not exceeding 170g/m2
...
...
...
- Dyed:
...
...
...
5513
22
00
- - 1/2 or 1/3 twill, including cross twill, of polyester staple fibers
29
26
23
20
5513
...
...
...
00
- - Other woven fabrics of polyester staple fibers
29
26
23
20
5513
29
00
...
...
...
29
26
23
20
- Of yarns of different colors:
...
...
...
5513
31
00
- - Of polyester staple fibers, plain-woven
29
26
23
...
...
...
5513
32
00
- - 1/2 or 1/3 twill, including cross twill of polyester staple fibers
29
26
23
20
5513
...
...
...
00
- - Other woven fabrics of polyester staple fibers
29
26
23
20
5513
39
00
...
...
...
29
26
23
20
- Pattern-printed:
...
...
...
5513
41
00
- - Of polyester staple fibers, plain-woven
29
26
23
...
...
...
5513
42
00
- - 1/2 or 1/3 twill, including cross twill of polyester staple fibers
29
26
23
20
5513
...
...
...
00
- - Other woven fabrics of polyester staple fibers
29
26
23
20
5513
49
00
...
...
...
29
26
23
20
5514
Woven fabrics of synthetic staple fibers, containing less than 85% by weight of such fibers, mixed mainly or solely with cotton, of a weight exceeding 170g/m2
...
...
...
- Dyed:
...
...
...
5514
21
00
- - Of staple fibers, plain-woven
29
26
23
20
5514
...
...
...
00
- - 1/2 or 1/3 twill, including cross twill of polyester staple fibers
29
26
23
20
5514
23
00
...
...
...
29
26
23
20
5514
29
00
- - Other woven fabrics
29
...
...
...
23
20
- Of yarns of different colors:
...
...
...
5514
31
00
- - Of polyester staple fibers, plain-woven
29
26
23
20
5514
...
...
...
00
- - 1/2 or 1/3 twill, including cross twill, of polyester staple fibers
29
26
23
20
5514
33
00
...
...
...
29
26
23
20
5514
39
00
- - Other woven fabrics
29
...
...
...
23
20
- Pattern-printed:
...
...
...
5514
41
00
- - Of polyester staple fibers, plain-woven
29
26
23
20
5514
...
...
...
00
- - 1/2 or 1/3 twill, including cross twill of polyester staple fibers
29
26
23
20
5514
43
00
...
...
...
29
26
23
20
5514
49
00
- - Other woven fabrics
29
...
...
...
23
20
5515
Other woven fabrics of synthetic staple fibers
...
...
...
- Of polyester staple fibers
5515
...
...
...
00
- - Mixed mainly or solely with viscose rayon staple fibers
29
26
23
20
5515
12
00
...
...
...
29
26
23
20
5515
13
00
- - Mixed mainly or solely with wool or fine animal hair
29
...
...
...
23
20
5515
19
00
- - Other
29
26
23
...
...
...
- Of acrylic or modacrylic staple fibers:
5515
...
...
...
00
- - Mixed mainly or solely with man-made filaments
29
26
23
20
5515
22
00
...
...
...
29
26
23
20
5515
29
00
- - Other
29
...
...
...
23
20
- Of other weaving fibers:
...
...
...
5515
91
00
- - Mixed mainly or solely with man-made filaments
29
26
23
20
5515
...
...
...
00
- - Mixed mainly or solely with wool or fine animal hair
29
26
23
20
5515
99
00
...
...
...
29
26
23
20
Chapter 56
Wadding, felt and non-woven; special yarns; twine, cordage, ropes, cables and products thereof
...
...
...
5603
Non-woven, whether or not impregnated, coated, covered or laminated
...
...
...
- Of man-made filaments:
5603
...
...
...
- - Weighing not more than 25g/m2:
5603
11
10
...
...
...
26
24
22
20
5603
11
90
- - - Other
26
...
...
...
22
20
5603
12
- - Weighing more than 25g/m2 but not more than 70g/m2:
...
...
...
5603
12
10
- - - Not impregnated, coated, covered or laminated
26
24
22
20
5603
...
...
...
90
- - - Other
26
24
22
20
5603
13
...
...
...
5603
13
10
- - - Not impregnated, coated, covered or laminated
26
...
...
...
22
20
5603
13
90
- - - Other
26
24
22
...
...
...
5603
14
- - Weighing more than 150g/m2:
5603
...
...
...
10
- - - Not impregnated, coated, covered or laminated
26
24
22
20
5603
14
90
...
...
...
26
24
22
20
- Other:
...
...
...
5603
91
00
- - Weighing not more than 25g/m2
26
24
22
...
...
...
5603
92
00
- - Weighing more than 25g/m2 but not more than 70 g/m2
26
24
22
20
5603
...
...
...
00
- - Weighing more than 70g/m2 but not more than 150g/m2
26
24
22
20
5603
94
00
...
...
...
26
24
22
20
Chapter 57
Carpets and other textile floor coverings
...
...
...
5702
Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs
...
...
...
- Other, of pile construction, not made up:
...
...
...
32
00
- - Of man-made textile materials
26
24
22
20
...
...
...
- Other, of pile construction, made up:
5702
42
00
- - Of made-made textile materials
...
...
...
24
22
20
- Other, not of pile construction, made up:
...
...
...
5702
52
00
- - Of made-made textile materials
26
24
22
20
...
...
...
- Other, not of pile construction, not made up:
5702
92
00
...
...
...
26
24
22
20
5703
Carpets and other textile floor coverings, tufted, whether or not made up
...
...
...
5703
20
00
- Of nylon or other polyamides
26
24
22
...
...
...
5703
30
00
- Of man-made textile materials
26
24
22
20
5704
...
...
...
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
5704
90
00
...
...
...
26
24
22
20
Chapter 58
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
...
...
...
5801
Woven pile fabrics and chenille fabrics, other than fabrics of Heading No. 5802 or 5806
...
...
...
- Of man-made fibers:
5801
...
...
...
00
- - Other weft pile fabrics
29
26
23
20
5801
34
00
...
...
...
29
26
23
20
5801
35
00
- - Warp pile fabrics, cut
29
...
...
...
23
20
5801
36
00
- - Chenille fabrics
29
26
23
...
...
...
5802
Terry toweling and similar woven terry fabrics, other than narrow fabrics of Heading No.5806; tufted textile fabrics, other than products of Heading No.5703
...
...
...
- Terry toweling and similar woven terry fabrics, of cotton:
5802
11
00
...
...
...
29
26
23
20
5802
19
00
- - - Bleached
29
...
...
...
23
20
5804
Tulles and other net fabrics, not including woven-knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of Heading No.6002
...
...
...
5804
10
00
- Tulles and other net fabrics
29
26
23
20
...
...
...
- Mechanically made lace:
5804
21
00
...
...
...
29
26
23
20
5804
29
00
- Of other textile materials
29
...
...
...
23
20
5806
Narrow woven fabrics, other than goods of Heading No.5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
...
...
...
5806
10
00
- Woven pile fabrics (including terry toweling and similar terry fabrics) and chenille fabrics
29
26
23
20
5806
...
...
...
00
- Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread
29
26
23
20
...
...
...
5806
31
- - Of cotton fiber:
...
...
...
5806
31
10
- - - Of a kind used for manufacturing ribbons for typewriters and similar machines
29
26
23
...
...
...
5806
31
90
--- Other
29
26
23
20
5806
...
...
...
- - Of man-made fibers:
5806
32
10
...
...
...
29
26
23
20
5806
32
90
--- Other
29
...
...
...
23
20
5806
39
00
- - Of other textile materials
29
26
23
...
...
...
5806
40
00
- Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
29
26
23
20
5807
...
...
...
Labels, badges and similar articles of textile materials, in the piece, in trips or cut to shape or size, not embroidered
5807
10
00
...
...
...
29
26
23
20
5807
90
00
- Other
29
...
...
...
23
20
Chapter 59
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
...
...
...
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of Heading No.5902
5903
...
...
...
- Of polyvinyl chloride:
5903
10
10
...
...
...
20
20
20
20
5903
10
90
-- Other
20
...
...
...
20
20
5903
20
- Of polyurethane:
...
...
...
5903
20
10
- - Crinoline
20
20
20
20
5903
...
...
...
90
-- Other
20
20
20
20
5903
90
...
...
...
5903
90
10
- - Crinoline
20
...
...
...
20
20
5903
90
90
-- Other
20
20
20
...
...
...
5905
00
00
Textile wall coverings
20
20
20
20
5911
...
...
...
Textile products and for technical uses, specified in Note 7 to this Chapter
5911
10
00
...
...
...
1
1
1
1
5911
20
00
- Bolting cloth, whether or not made up
1
...
...
...
1
1
- Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement):
...
...
...
5911
31
00
- - Weighing less than 650g/m2
1
1
1
1
5911
...
...
...
00
- - Weighing 650g/m2 or more
1
1
1
1
5911
40
00
...
...
...
1
1
1
1
5911
90
00
- Other
1
...
...
...
1
1
Chapter 60
Knitted or crocheted fabrics
...
...
...
6001
Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted
6001
...
...
...
00
- “Long-pile” fabrics
26
24
22
20
...
...
...
6002
Other knitted or crocheted fabrics
...
...
...
...
...
...
6002
10
00
- Of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread
26
24
22
20
6002
...
...
...
00
- Of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread
26
24
22
20
...
...
...
6101
Men’s or boys overcoats, car-coats, capes, cloaks, anoraks, (including ski-jackets), wind-cheaters, wind-jackets andsimilar articles, knitted or crocheted, other than those of Heading No. 6103
...
...
...
6101
20
00
- Of cotton fiber
40
37
34
...
...
...
6101
30
00
- Of man-made fiber
40
37
34
30
6102
...
...
...
Women’s or girls’ overcoats, car-coats, capes, cloaks anoraks, (including ski-jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of Heading No. 6104
6102
20
00
...
...
...
40
37
34
30
6103
Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
...
...
...
- Suits:
...
...
...
6103
11
00
- - Of wool or fine animal hair
40
37
34
30
...
...
...
- Jackets and blazers:
6103
31
00
...
...
...
40
37
34
30
6103
32
00
- - Of cotton fiber
40
...
...
...
34
30
6103
33
00
- - Of synthetic fiber
40
37
34
...
...
...
- Trousers, bib and brace overalls, breeches and shorts:
6103
...
...
...
00
- - Of wool or fine animal hair
40
37
34
30
6103
42
00
...
...
...
40
37
34
30
6103
43
00
- - Of synthetic fiber
40
...
...
...
34
30
6104
Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
...
...
...
- Suits:
6104
...
...
...
00
- - Of wool or fine animal hair
40
37
34
30
6104
19
00
...
...
...
40
37
34
30
- Ensembles:
...
...
...
6104
21
00
- - Of wool or fine animal hair
40
37
34
...
...
...
6104
22
00
- - Of cotton fiber
40
37
34
30
6104
...
...
...
00
- - Of synthetic fiber
40
37
34
30
6104
29
00
...
...
...
40
37
34
30
- Jackets and blazer:
...
...
...
6104
32
00
- - Of cotton fiber
40
37
34
...
...
...
6104
33
00
- - Of synthetic fiber
40
37
34
30
...
...
...
- Dresses:
6104
41
00
...
...
...
40
37
34
30
6104
42
00
- - Of cotton fiber
40
...
...
...
34
30
6104
43
00
- - Of synthetic fiber
40
37
34
...
...
...
- Skirts and divided materials:
6104
...
...
...
00
- - Of wool or fine animal hair
40
37
34
30
6104
52
00
...
...
...
40
37
34
30
6104
53
00
- - Of synthetic fiber
40
...
...
...
34
30
- Trousers, bib and brace-overalls, breeches and shorts:
...
...
...
6104
62
00
- - Of cotton fiber
40
37
34
30
6104
...
...
...
00
- - Of synthetic fiber
40
37
34
30
...
...
...
6105
Men’s or boys’ shirts, knitted or crocheted
...
...
...
6105
10
00
- Of cotton fiber
40
37
34
...
...
...
6105
20
00
- Of synthetic fiber
40
37
34
30
6105
...
...
...
00
- Of other textile fibers
40
37
34
30
6106
...
...
...
6106
10
00
- Of cotton fiber
40
...
...
...
34
30
6106
20
00
- Of synthetic fiber
40
37
34
...
...
...
6106
90
00
- Of other textile fibers
40
37
34
30
6107
...
...
...
Men’s or boys’ underpants, briefs, night-shirts, pyjamas, bathrobes, dressing gown and similar articles, knitted or crocheted
...
...
...
6107
11
00
- - Of cotton fiber
40
...
...
...
34
30
6107
12
00
- - Of synthetic fiber
40
37
34
...
...
...
6107
19
00
- - Of other textile fibers
40
37
34
30
...
...
...
- Night-shirts and pyjamas:
6107
21
00
...
...
...
40
37
34
30
6107
22
00
- - Of synthetic fiber
40
...
...
...
34
30
6107
29
00
- - Of other textile fibers
40
37
34
...
...
...
- Other:
6107
...
...
...
00
- - Of cotton fiber
40
37
34
30
6107
92
00
...
...
...
40
37
34
30
6107
99
00
- - Of other textile fibers
40
...
...
...
34
30
6108
Women’s or girls’ slips, petticoats, briefs, panties, night-dresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted
...
...
...
- Slips and petticoats:
6108
...
...
...
00
- - Of cotton fiber
40
37
34
30
6108
22
00
...
...
...
40
37
34
30
- Night-shirts and pyjamas:
...
...
...
6108
31
00
- - Of cotton fiber
40
37
34
...
...
...
- Other:
6108
...
...
...
00
- - Of cotton fiber
40
37
34
30
6108
92
00
...
...
...
40
37
34
30
6109
T-shirts, singlets and other vests, knitted or crocheted
...
...
...
6109
10
00
- Of cotton fiber
40
37
34
...
...
...
6109
90
00
- Of other textile fibers
40
37
34
30
6110
...
...
...
Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted
6110
10
00
...
...
...
40
37
34
30
6110
20
00
- Of synthetic fiber
40
...
...
...
34
30
6110
30
00
- - Of other textile fibers
40
37
34
...
...
...
6111
Babies’ garments and clothing accessories, knitted or crocheted
6111
...
...
...
00
- Of cotton fiber
40
37
34
30
6111
20
00
...
...
...
40
37
34
30
6111
30
00
- - Of other textile fibers
40
...
...
...
34
30
6112
Track suits, ski suits and swimwear, knitted or crocheted
...
...
...
- Track suits:
6112
...
...
...
00
- - Of cotton fiber
40
37
34
30
6112
12
00
...
...
...
40
37
34
30
6112
19
00
- - Of other textile fibers
40
...
...
...
34
30
6114
Other garments, knitted or crocheted
...
...
...
6114
20
00
- Of cotton fiber
40
37
34
30
6114
...
...
...
- Of synthetic fiber:
6114
30
90
...
...
...
40
37
34
30
6115
Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted
...
...
...
- Panty hose and tights:
...
...
...
6115
11
00
- - Of synthetic fibers, measuring per single yarn less than 67 decitex
40
37
34
30
6115
...
...
...
00
- - Of synthetic fiber, measuring per single yarn 67 decitex or more
40
37
34
30
6115
19
00
...
...
...
40
37
34
30
6115
20
00
- - Full-length or knee-length hosiery, measuring per single yarn less than 67 decitex
40
...
...
...
34
30
- Other:
...
...
...
6115
91
00
- - Of wool or fine animal hair
40
37
34
30
6115
...
...
...
00
- - Of cotton fiber
40
37
34
30
6115
93
00
...
...
...
40
37
34
30
Chapter 62
Articles of apparel and clothing accessories, not knitted or crocheted
...
...
...
6201
Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks, (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of Heading No. 6203
...
...
...
- Overcoats, raincoats, car-coats, capes, cloaks and similar articles:
...
...
...
11
00
- - Of wool or fine animal hair
40
37
34
30
6201
12
...
...
...
- - Of cotton fiber
40
37
34
30
6201
13
00
- - Of synthetic fiber
...
...
...
37
34
30
- Other:
...
...
...
6201
91
00
- - Of wool or fine animal hair
40
37
34
30
...
...
...
92
00
- - Of cotton fiber
40
37
34
30
6201
93
...
...
...
- - Of synthetic fiber
40
37
34
30
6202
Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks, (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of Heading No. 6204
...
...
...
- Overcoats, raincoats, car-coats, capes, cloaks and similar articles:
...
...
...
6202
11
00
- - Of wool or fine animal hair
40
37
34
30
...
...
...
12
00
- - Of cotton fiber
40
37
34
30
6202
13
...
...
...
- - Of synthetic fiber
40
37
34
30
- Other:
...
...
...
6202
92
00
- - Of cotton fiber
40
37
...
...
...
30
6202
93
00
- - Of synthetic fiber
40
37
34
30
...
...
...
Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
...
...
...
- Suits:
6203
11
00
- - Of wool or fine animal hair
...
...
...
37
34
30
6203
12
00
- - Of synthetic fiber
40
37
...
...
...
30
6203
19
00
- - Of other textile fibers
40
37
34
30
...
...
...
- Ensembles:
6203
21
...
...
...
- - Of wool or fine animal hair
40
37
34
30
6203
22
00
- - Of cotton fiber
...
...
...
37
34
30
6203
23
00
- - Of synthetic fiber
40
37
...
...
...
30
6203
29
00
- - Of other textile fibers
40
37
34
30
...
...
...
- Jackets and blazers:
6203
31
...
...
...
- - Of wool or fine animal hair
40
37
34
30
6203
32
00
- - Of cotton fiber
...
...
...
37
34
30
6203
33
00
- - Of synthetic fiber
40
37
...
...
...
30
6203
39
00
- - Of other textile fibers
40
37
34
30
...
...
...
- Trousers, bib and brace overall, breeches and shorts:
6203
41
...
...
...
- - Of wool or fine animal hair
40
37
34
30
6203
42
00
- - Of cotton fiber
...
...
...
37
34
30
6203
43
00
- - Of synthetic fiber
40
37
...
...
...
30
6203
49
00
- - Of other textile fibers
40
37
34
30
...
...
...
Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace-overalls, breeches and shorts (other than swimwear)
...
...
...
- Suits:
6204
11
00
- - Of wool or fine animal hair
...
...
...
37
34
30
6204
12
00
- - Of cotton fiber
40
37
...
...
...
30
6204
13
00
- - Of synthetic fiber
40
37
34
30
...
...
...
19
00
- - Of other textile fibers
40
37
34
30
...
...
...
- Ensembles:
6204
21
00
- - Of wool or fine animal hair
...
...
...
37
34
30
6204
22
00
- - Of cotton fiber
40
37
...
...
...
30
6204
23
00
- - Of synthetic fiber
40
37
34
30
...
...
...
29
00
- - Of other textile fibers
40
37
34
30
...
...
...
- Jackets and blazers:
6204
31
00
- - Of wool or fine animal hair
...
...
...
37
34
30
6204
32
00
- - Of cotton fiber
40
37
...
...
...
30
6204
33
00
- - Of synthetic fiber
40
37
34
30
...
...
...
39
00
- - Of other textile fibers
40
37
34
30
...
...
...
- Dresses:
6204
41
00
- - Of wool or fine animal hair
...
...
...
37
34
30
6204
42
00
- - Of cotton fiber
40
37
...
...
...
30
6204
43
00
- - Of synthetic fiber
40
37
34
30
...
...
...
44
00
- - Of synthetic fiber
40
37
34
30
6204
49
...
...
...
- - Of other textile fibers
40
37
34
30
- Skirts and divided skirts:
...
...
...
6204
51
00
- - Of wool or fine animal hair
40
37
...
...
...
30
6204
52
00
- - Of cotton fiber
40
37
34
30
...
...
...
53
00
- - Of synthetic fiber
40
37
34
30
6204
59
...
...
...
- - Of other textile fibers
40
37
34
30
- Trousers, bib and brace overalls, breeches and shorts:
...
...
...
6204
61
00
- - Of wool or fine animal hair
40
37
...
...
...
30
6204
62
00
- - Of cotton fiber
40
37
34
30
...
...
...
63
00
- - Of synthetic fiber
40
37
34
30
6204
69
...
...
...
- - Of other textile fibers
40
37
34
30
6205
Men’s or boys’ shirts
...
...
...
6205
20
00
- Of cotton fiber
40
37
...
...
...
30
6205
30
00
- Of synthetic fiber
40
37
34
30
...
...
...
Women’s or girls’ blouses, shirts and shirts-blouses
6206
20
...
...
...
- Of wool or fine animal hair
40
37
34
30
6206
30
00
- Of cotton fiber
...
...
...
37
34
30
6206
40
00
- Of synthetic fiber
40
37
...
...
...
30
6207
Men’s or boys’ singlets and other vests, underpants, briefs, night-shirts, pyjamas, bathrobes, dressing gowns and similar articles
...
...
...
- Night-shirts, pyjamas:
6207
21
...
...
...
- - Of cotton fiber
40
37
34
30
- Other:
...
...
...
6207
91
00
- - Of cotton fiber
40
37
...
...
...
30
6208
Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, night-dresses, pyjamas, neglies, bathdrobes, dressing gowns and similar articles
...
...
...
- Night-shirts, pyjamas:
6208
21
...
...
...
- - Of cotton fiber
40
37
34
30
- Other:
...
...
...
6208
91
00
- - Of cotton fiber
40
37
...
...
...
30
6209
Babies’ garments and clothing accessories, knitted or rocheted
...
...
...
20
00
- Of cotton fiber
40
37
34
30
6209
30
...
...
...
- Of synthetic fiber
40
37
34
30
6210
Garments, made up of fabrics of Heading No.5602, 5603, 5903, 5906 or 5907
...
...
...
6210
20
- Other garments of the type described in sub-Headings No. 6201.11 to 6201.19:
...
...
...
6210
20
90
- - Other
40
37
34
30
...
...
...
30
- Other garments of the type described in subheadings No.6202.11 to 6202.19:
6210
30
...
...
...
- - Other
40
37
34
30
6211
Track suits, ski suits and swimwear; other garments
...
...
...
- Other men’s or boys’ garments:
...
...
...
6211
32
00
- - Of cotton fiber
40
37
34
30
...
...
...
- Women’s or girls’ garments:
6211
42
...
...
...
- - Of cotton fiber
40
37
34
30
6212
Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted
...
...
...
6212
10
00
- Brassieres
40
37
...
...
...
30
6214
Shawls, scarves, mufflers, mantillas, veils and the like
...
...
...
10
00
- - Of silk or silk waste
40
37
34
30
6214
20
...
...
...
- - Of wool or fine animal hair
40
37
34
30
6214
30
00
- Of synthetic fiber
...
...
...
37
34
30
6214
40
00
- Bằng sợi tái tạo
40
37
...
...
...
30
6214
90
00
- Of other textile fibers
40
37
34
30
...
...
...
Ties, bow ties and cravats
6215
10
...
...
...
- Of silk or silk waste
40
37
34
30
6215
20
00
- Of synthetic fiber
...
...
...
37
34
30
6215
90
00
- Of other textile fibers
40
37
...
...
...
30
Chapter 63
Other made-up textile articles; sets; worn clothing and worn textile articles; rags
...
...
...
I. Other made-up textile articles
6301
...
...
...
Blankets and traveling rugs
6301
20
00
- Blankets (other than electric ones) and traveling rugs, of wool or fine animal hair
...
...
...
37
34
30
6301
30
00
- Blankets (other than electric ones) and traveling rugs, of cotton
40
37
...
...
...
30
6301
40
00
- Blankets (other than electric ones) and traveling rugs, of synthetic fiber
40
37
34
30
...
...
...
90
00
- Blankets and other traveling rugs
40
37
34
30
6302
...
...
...
Bed linen, table linen, toilet linen and kitchen linen
- Other bed linen, pattern-printed:
...
...
...
6302
21
00
- - Of cotton fiber
40
37
...
...
...
30
6302
22
00
- - Of synthetic fiber
40
37
34
30
...
...
...
- Other bed linen:
6302
31
...
...
...
- - Of cotton fiber
40
37
34
30
6302
32
00
- - Of synthetic fiber
...
...
...
37
34
30
- Other bed linen:
...
...
...
6302
51
00
- - Of cotton fiber
40
37
34
30
...
...
...
52
00
- - Of flax fiber
40
37
34
30
6302
53
...
...
...
- - Of synthetic fiber
40
37
34
30
6302
60
00
- Toilet linen and kitchen linen of pile fabrics or similar fabrics, of cotton
...
...
...
37
34
30
- Other:
...
...
...
6302
91
00
- - Of cotton fiber
40
37
34
30
...
...
...
Decision No. 86/2002/QD-BTC of July 1, 2002, promulgating the list of commodities and their import tax rates for implementation of the import tax reduction schedule under the textile and garment agreement concluded between Vietnam and the European Union (EU) for the 2002-2005 period.
- Số hiệu: 86/2002/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 01/07/2002
- Nơi ban hành: Bộ Tài chính
- Người ký: Trương Chí Trung
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 01/01/2002
- Tình trạng hiệu lực: Kiểm tra