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Notes and disclaimers:

1. This is an online version of the Consolidated Tariff Schedules (CTS) Database, which is based on standardized data and is not an exact reproduction of the member's Schedules of concessions. In addition, while the data are presented in the authentic language of the Schedule, the headers, description of the sections, and other standardized information are available in English only. 2. The CTS Database was established as a working tool only, without any implications regarding the legal status of the information contained therein. These data are without prejudice to the rights and obligations of WTO members. Goods Schedules hyperlink to be member-specific. 3. The legal instruments and other ongoing procedures that have not yet been certified can be found in the Goods Schedules e-library ( https://goods-schedules.wto.org/member/viet-nam )

Viet Nam

Schedule number
CLX
Harmonized System version
HS 2017
WTO Membership since
11 January, 2007
This schedule is authentic in
English
Date of last schedule updated
19 May, 2025
Section Note Number Note
General
CLX
Where there is a rate indicated in the "Final Bound" column, the tariff reduction for that tariff line shall be implemented in equal annual stages beginning from 1 January following the date of accession of the Socialist Republic of Viet Nam to the WTO. Successive reductions shall be implemented on 1 January of each year until the final bound rate is reached as indicated in the "implementation" column. However, there are a few tariff lines that deviate from equal annual cuts, which are noted in the implementation column accordingly. The reduced rate will in each stage be rounded off to the first decimal.
Part I Section IA
Note 2
Vietnam shall maintain: a) Its applied rate, including other duties and charges, for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than that for HS 1201 (soya beans, whether or not broken); b) Its applied rate, including other duties and charges, for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours and meals of soya beans); c) Its applied rate, including other duties and charges, for HS 1514 (except HS 1514.91, 1514.99) (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified). Specifically: - For non-refined: HS 1514.11.00, 1514.19.20 at a level not higher than that for HS 1507.10.00, 1507.90.20 - For refined: HS 1514.19.10, 1514.19.90 at a level not higher than that for HS 1507.90.10, 1507.90.90 d) Its applied rate, including other duties and charges, for HS 2306.41, 2306.49 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil), at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil); e) No later than three years from the date of accession, its applied rate, including other duties and charges, for feed peas (HS 0713.10.90 for animal feed) at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil); f) Its applied rate for wine made from grapes naturally frozen on the vine, classified under HS 2204.21.11, at a level no higher than the lowest tariff rate applied to any tariff line in HS heading 2204.
Part I Section IB
Notes: 1. Product coverage 1.1 When HS 4-digit items are not detailed, in-quota rates, out-of-quota rates, initial quota volumes, annual growth rates, administration methods and notes on additional conditions shall apply to all sub-items at HS 8-digit level within the corresponding HS 4-digit items. 1.2 When HS 4-digit items are detailed into HS 8-digit sub-items: 1.2.1 In-quota rates and out-of-quota rates shall apply to HS 8-digit sub-items as presented in the corresponding lines and columns. 1.2.2 Initial quota volumes, annual growth rates, TRQ administration methods and notes on additional conditions shall apply only to those HS 8-digit sub-items as described in the table. 2. Implementation Period The implementation period referred herein reflects the time span needed for : - the increase, if any, of the initial quota quantity to the final quota quantity, and - the reduction, if any, of the initial in-quota tariff rate to the final in-quota tariff rate. 3. Initial quota volumes Initial quota volumes are calculated on the basis of WTO’s “current market access” method, except for HS 1701 which is calculated on the basis of “minimum market access” method since there was no import in the base period. 4. Administration methods Allocation of quota shall only be based on first-come, first-served basis; pooling of requests of the applicants; allocating to end-users; or a similar transparent and fair method. Other relevant commercial criteria such as historical import performance, production capacity, and allowance for new importers may be considered in the allocation of quotas. In case the quota allocation is administered through State trading enterprises, the same principles of allocation shall also be applied. 4.1 Method A: quotas are allocated to end-users. 4.1 Method B: importers are to be designated by the Government.* *This tariff rate quota administration method, despite its administration by the Government, shall not be inconsistent with the principles set out above and shall, in particular, be consistent with the principles of predictability and transparency of WTO rules.
Annex ITA
With respect to any product described in or for Attachment B to the Annex to the Ministerial Declaration on Trade in Information Technology Products (WT/MIN(96)/16), to the extent not specifically provided for in this Schedule, the customs duties on such product, as well any other duties and charges of any kind (within the meaning of Article II:1(b) of the General Agreement on Tariffs and Trade 1994), shall be bound and eliminated, as set forth in paragraph 2(a) of the Annex to the Declaration, wherever the product is classified.