Tt 16413 btc

B TI CHNH CNG HO X HI CH NGHA VIT NAM c lp T do Hnh phc

S: 164/2013/TT-BTC H Ni, ngy 15 thng 11 nm 2013

THNG TBan hnh Biu thu xut khu, Biu thu nhp khu u i

theo danh mc mt hng chu thu

Cn c Lut Thu xut khu, Thu nhp khu ngy 14/6/2005;Cn c Ngh quyt s 71/2006/QH11 ngy 29/11/2006 ca Quc hi ph

chun Ngh nh th gia nhp Hip nh thnh lp T chc Thng mi Th giica nc Cng ho x hi ch ngha Vit Nam;

Cn c Ngh quyt s 295/2007/NQ-UBTVQH12 ngy 28/9/2007 ca yban Thng v Quc hi v vic ban hnh Biu thu xut khu theo danh mcnhm hng chu thu v khung thu sut i vi tng nhm hng, Biu thu nhpkhu u i theo danh mc nhm hng chu thu v khung thu sut u i i vitng nhm hng;

Cn c Ngh quyt s 710/2008/NQ-UBTVQH12 ngy 22/11/2008 ca Uban Thng v Quc hi v vic sa i Ngh quyt s 295/2007/NQ-UBTVQH12ngy 28/9/2007;

Cn c Ngh quyt s 830/2009/UBTV12 ngy 17/10/2009 ca U banThng v Quc hi v vic sa i Ngh quyt s 295/2007/NQ-UBTVQH12ngy 28/9/2007 v Ngh quyt s 710/2008/NQ-UBTVQH12 ngy 22/11/2008;

Cn c Ngh nh s 87/2010/N-CP ngy 13/8/2010 ca Chnh ph quynh chi tit thi hnh mt s iu ca Lut Thu xut khu, Thu nhp khu;

Cn c Ngh nh s 118/2008/N-CP ngy 27/11/2008 ca Chnh ph quynh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh;

Thc hin Ch th s 09/CT-TTg ngy 24/5/2013 ca Th tng Chnh phv vic tng cng ch o iu hnh thc hin nhim v ti chnh ngn schnh nc nm 2013;

Thc hin kt lun ca Th tng Chnh ph ti Thng bo s 302/TB-VPCP ngy 12/8/2013 ca Vn phng Chnh ph;

Theo ngh ca V trng V Chnh sch Thu;B trng B Ti chnh ban hnh Thng t ban hnh Biu thu xut khu,

Biu thu nhp khu u i theo danh mc mt hng chu thu.iu 1. Ban hnh Biu thu xut khu, Biu thu nhp khu u i

theo danh mc mt hng chu thuBan hnh km theo Thng t ny:1. Biu thu xut khu theo danh mc mt hng chu thu quy nh ti Ph

lc I.

22. Biu thu nhp khu u i theo danh mc mt hng chu thu quy nhti Ph lc II.

iu 2. Biu thu xut khu theo danh mc mt hng chu thu1. Biu thu xut khu theo danh mc mt hng chu thu quy nh ti Ph

lc I gm m t hng ho v m hng (08 ch s), mc thu sut thu xut khuquy nh cho tng mt hng chu thu xut khu.

2. Trng hp mt hng xut khu khng c quy n h c th tn trongBiu thu xut khu th khi lm th tc hi quan, ngi khai hi quan vn phi kkhai m hng ca mt hng xut khu tng ng vi m hng 08 ch s ca mthng trong Biu thu nhp khu u i quy nh ti Mc I Ph lc II ban hnhkm theo Thng t ny v ghi mc thu sut thu xut khu l 0% (khng phntrm).

3. Thu xut khu i vi cc mt hng xut khu c sn xut, ch bint nguyn liu nhp khu:

a) Trng hp hng ho c iu kin xc nh l c sn xut, ch bint ton b nguyn liu nhp khu th khng phi np thu xut khu. i vi mthng g nu c thm sn, vc ni, inh vt th c xc nh l ph liu.

b) Trng hp hng ho c sn xut, ch bin t hai ngun: Nguyn liunhp khu v nguyn liu c ngun gc trong nc th khng phi np thu xutkhu i vi s lng hng ho xut khu tng ng vi s lng nguyn liunhp khu c s dng sn xut, ch bin hng ho thc t xut khu.S lng hng ho xut khu c sn xut, ch bin t nguyn liu trong ncphi np thu xut khu theo mc thu sut thu xut khu quy nh i vi mthng xut khu .

c) H s khng phi np thu xut khu i vi hng ho xut khu thchin theo hng dn ti Khon 2 iu 126 Thng t s 128/2013/TT-BTC ngy10/9/2013 ca B Ti chnh quy nh v th tc hi quan; kim tra, gim st hiquan; thu xut khu, thu nhp khu v qun l thu i vi hng ho xut khu,nhp khu.

4. Mt hng than g rng trng thuc m hng 4402.90.90 c p dngmc thu sut thu xut khu 5% quy nh ti Danh mc Biu thu xut khu phip ng cc tiu ch k thut nh sau:

Tiu ch Yu cu cng Cng, rn chcHm lng tro 3%Hm lng carbon c nh (C)-l carbon nguynt, khng mi, khng khi khi tip la. 70%

Nhit lng 7000Kcal/kgHm lng lu hunh 0,2% bc 4%

iu 3. Biu thu nhp khu u i theo danh mc mt hng chu thuBiu thu nhp khu u i theo danh mc mt hng chu thu quy nh ti

Ph lc II bao gm:

31. Mc I: Quy nh thu sut thu nhp khu u i p dng i vi 97chng theo danh mc hng ha nhp khu Vit Nam. Ni dung gm tn ccPhn, Chng, Ch gii phn, ch gii chng; Danh mc biu thu c chi titm t hng ho (tn nhm mt hng v tn mt hng), m hng (08 ch s), mcthu sut thu nhp khu u i quy nh cho mt hng chu thu.

2. Mc II: Chng 98 - Quy nh m hng v mc thu sut thu nhp khuu i ring i vi mt s nhm mt hng, mt hng.

2.1. Ch gii v iu kin p dng thu sut thu nhp khu u i ring tiChng 98.

a) Ch gii chng: Cc mt hng c tn nu ti khon 1 phn I mc II phlc II ban hnh km theo Thng t ny c p dng mc thu sut thu nhpkhu u i ring ti Chng 98.

b) Ch gii nhm:- Vic phn loi m hng ho v p dng mc thu sut thu nhp khu u

i ring i vi mt hng CKD ca t c thc hin theo quy nh ti khon2.1 phn I mc II ph lc II ban hnh km theo Thng t ny;

- Cc mt hng: Cht x l b mt dng cho sn xut vi trng, vi gi dathuc nhm 98.06; giy kfraf dng lm bao xi mng ty trng thuc nhm98.07; thp hp kim c cha nguyn t Bo thuc nhm 98.11; kem h tr chcnng bo v da, gel lm gim so thuc nhm 98.25; vi mnh nylong 1680/D/2v 1890 D/2 thuc nhm 98.26 v dy ng c kch thc mt ct ngang ti atrn 6 mm nhng khng qu 8 mm thuc nhm 98.30 c p dng mc thu sutthu nhp khu u i ring ti Chng 98 nu p ng cc tiu chun, thng sk thut quy nh c th ti khon 2.2, 2.3, 2.4, 2.5, 2.6 v 2.7 phn I mc II phlc II ban hnh km theo Thng t ny.

c) Cch thc phn loi, iu kin c p dng mc thu sut thu nhpkhu u i ring ghi ti Chng 98, quyt ton nhp khu v s dng ca cc mthng thuc Chng 98: Thc hin theo quy nh ti khon 3 phn I mc II ph lcII ban hnh km theo Thng t ny.

2.2. Danh mc nhm mt hng, mt hng v mc thu sut thu nhp khuu i gm: M hng ca nhm mt hng, mt hng thuc Chng 98; m t hngho (tn nhm mt hng, mt hng); m hng tng ng ca nhm hng, mt hng ti mc I ph lc II (97 chng theo danh mc Biu thu nhp khu Vit Nam)v mc thu sut thu nhp khu u i p dng ring ti Chng 98 thc hintheo quy nh c th ti phn II mc II ph lc II ban hnh km theo Thng tny.

2.3. Cc nhm mt hng, mt hng c tn v c thc hin mc thu sutthu nhp khu u i ring quy nh ti Chng 98 nu iu kin p dngthu sut thu nhp khu u i c bit theo quy nh hin hnh th c lachn p dng mc thu sut thu nhp khu u i c bit quy nh ti ccThng t ban hnh Biu thu nhp khu u i c bit hoc thu sut thu nhpkhu u i ring quy nh ti Chng 98 ca Thng t ny.

2.4. Khi lm th tc hi quan, ngi khai hi quan phi k khai m hng

4theo ct M hng tng ng ti Mc I Ph lc II nu ti Chng 98 v ghi chm hng Chng 98 vo bn cnh.

V d: Mt hng giy kraft dng lm bao xi mng, ty trng khi nhpkhu, ngi khai hi quan k khai m hng l 4804.29.00 (9807.00.00), thu sutthu nhp khu u i 3%.

iu 4. L trnh p dng thu sut thu nhp khu u i i vi mts mt hng thuc nhm 27.07, 29.02 v 39.02

Mt s mt hng thuc nhm 27.07, 29.02 v 39.02 p dng mc thu sutthu nhp khu u i theo l trnh nh sau:

1. T ngy 01/01/2014 n ngy 31/12/2014: p dng mc thu sut thunhp khu u i theo quy nh ti Mc I Ph lc II ban hnh km theo Thng tny.

2. T ngy 01/01/2015 tr i: p dng mc thu sut thu nhp khu u itheo l trnh quy nh sau y:

M hng M t hng hoThu sut (%)

T ngy01/01/2015 nngy 31/12/2015

T ngy01/01/2016

tr i

27.07Du v cc sn phm khc t chng cthc n than nhit cao; cc snphm tng t c khi lng cu tthm ln hn cu t khng thm.

2707.10.00 - Benzen 2 32707.30.00 - Xylen 2 3

29.02 Hydrocacbon mch vng.2902.20.00 - Benzen 2 3

- Xylen:2902.43.00 - - p-Xylen 2 3

39.02 Polyme t propylen hoc t cc olefinkhc, dng nguyn sinh.3902.10 - Polypropylen:3902.10.30 - - Dng phn tn 2 33902.10.90 - - Loi khc 2 3

iu 5. Thu nhp khu u i i vi t qua s dng nhp khuThu nhp khu u i i vi t qua s dng nhp khu c quy

nh nh sau:1. Xe t ch ngi t 15 ch ngi tr xung (k c li xe) thuc nhm

87.02 v 87.03 p dng mc thu nhp khu theo quy nh ti Quyt nh s36/2011/Q-TTg ngy 29/6/2011 ca Th tng Chnh ph v vic ban hnh mcthu nhp khu xe t ch ngi t 15 ch ngi ch xung qua s dng, Quytnh s 24/2013/Q-TTg ngy 03/5/2013 sa i, b sung khon 1 iu 1 Quyt

5nh s 36/2011/Q-TTg ngy 29/6/2011 v cc vn bn hng dn, iu chnhmc thu nhp khu ca B Ti chnh.

2. Mc thu sut thu nhp khu u i i vi xe t ch ngi t 16 chngi tr ln (k c li xe) thuc nhm 87.02 v xe vn ti hng ho c tng trnglng c ti khng qu 5 tn thuc nhm 87.04 (tr xe ng lnh, xe thu gom phthi c b phn nn ph thi, xe xi tc, xe bc thp ch hng ha c gi tr; xech xi mng kiu bn v xe ch bn c thng ri nng h c) l 150%.

3. Mc thu sut thu nhp khu u i i vi cc loi xe t khc thuccc nhm 87.02, 87.03, 87.04 bng 1,5 ln so vi mc thu sut thu nhp khuu i ca xe t mi cng chng loi thuc cc nhm 87.02, 87.03, 87.04 quynh ti mc I ph lc II - Biu thu nhp khu u i theo danh mc mt hngchu thu ban hnh km theo Thng t ny.

iu 6. T chc thc hin

1. Thng t ny c hiu lc thi hnh k t ngy 01 thng 01 nm 2014.

2. Thng t ny bi b:a) Thng t s 193/2012/TT-BTC ngy 15/11/2012 ca B Ti chnh ban

hnh Biu thu xut khu, Biu thu nhp khu u i theo danh mc mt hngchu thu.

b) Thng t s 208/2012/TT-BTC ngy 30/11/2012 ca B Ti chnh sai mc thu sut thu nhp khu u i i vi mt hng xng my bay, nhinliu bay thuc nhm 27.10 ti Biu thu nhp khu u i.

c) Thng t s 12/2013/TT-BTC ngy 21/01/2013 ca B Ti chnh sa imc thu sut nhp khu u i mt hng thp khng hp kim thuc m s7217.10.39 ti biu thu nhp khu u i.

d) Thng t s 38/2013/TT-BTC ngy 04/4/2013 ca B Ti chnh sa imc thu sut nhp khu u i i vi mt hng thuc nhm 39.03, 54.02, 59.02,72.17 ti biu thu nhp khu u i.

e) Thng t s 39/2013/TT-BTC ngy 09/4/2013 ca B Ti chnh sa imc thu sut nhp khu u i mt hng Hydro Peroxit thuc m 2847.00.10 tibiu thu nhp khu u i.

g) Thng t s 44/2013/TT-BTC ngy 25/4/2013 ca B Ti chnh sa imc thu sut thu xut khu i vi mt hng khong sn ti biu thu xut khu.

h) Thng t s 56/2013/TT-BTC ngy 06/5/2013 ca B Ti chnh sa ithu sut thu xut khu i vi mt hng than g rng trng thuc nhm 44.02trong Biu thu xut khu.

i) Thng t s 70/2013/TT-BTC ngy 22/5/2013 ca B Ti chnh sa imc thu sut nhp khu u i i vi mt hng thuc nhm 27.10 ti Biu thunhp khu u i.

k) Thng t s 71/2013/TT-BTC ngy 23/5/2013 ca B Ti chnh sa imc thu sut thu xut khu i vi mt hng than thuc nhm 27.01 v 27.04 ti

6Biu thu xut khu u i.l) Thng t s 79/2013/TT-BTC ngy 07/6/2013 ca B Ti chnh sa i

mc thu sut nhp khu u i i vi mt s mt hng thuc nhm 17.02 tiBiu thu nhp khu u i.

m) Thng t s 107/2013/TT-BTC ngy 12/8/2013 ca B Ti chnh sai mc thu sut nhp khu u i i vi mt s mt hng thuc nhm 27.07,29.02 v 39.02 ti Biu thu nhp khu u i.

n) Thng t s 120/2013/TT-BTC ngy 27/8/2013 ca B Ti chnh sai, b sung m t hng ha ca nhm 98.25 thuc Chng 98 quy nh ti Biuthu nhp khu u i ban hnh km theo Thng t 193/2012/TT-BTC ngy15/11/2012 ca B Ti chnh.

o) Thng t s 124/2013/TT-BTC ngy 30/8/2013 ca B Ti chnh sa imc thu sut thu xut khu i vi mt s mt hng thuc nhm 27.01 ti Biuthu xut khu.

p) Thng t s 125/2013/TT-BTC ngy 30/8/2013 ca B Ti chnh sa imc thu sut thu nhp khu u i i vi mt s mt hng thuc m s2836.30.00, 2916.31.00, 3302.10.90, 3824.90.70 ti Biu thu nhp khu u i.

q) Thng t s 157/2013/TT-BTC ngy 11/11/2013 ca B Ti chnh sai mc thu sut thu xut khu mt hng cao su thuc nhm 40.01, 40.02, 40.05quy nh ti Biu thu xut khu ban hnh km theo Thng t s 193/2012/TT-BTC ngy 15/11/2012.

r) Cc quy nh khc ca B Ti chnh v thu xut khu, thu nhp khuu i tri vi quy nh ti Thng t ny.

3. Trong qu trnh thc hin, cc vn bn lin quan c dn chiu tiThng t ny m c sa i, b sung hoc thay th th thc hin theo vn bnsa i, b sung hoc thay th./.Ni nhn: KT. B TRNG- Th tng Chnh ph, cc Ph TTCP;- Vn phng TW ng v cc ban ca ng;- Vn phng Quc hi,- Vn phng Tng B th;- Vn phng Ch tch nc;- To n nhn dn TC;- Vin Kim st nhn dn TC;- Kim ton Nh nc;- Cc B, c quan ngang B, c quan thuc Chnh ph;- UBND cc tnh, thnh ph trc thuc Trung ng;- Phng Thng mi v Cng nghip Vit Nam;- Cc Kim tra vn bn (B T php);- Cc Hi quan cc tnh, thnh ph;- Cng bo;- Website Chnh ph;- Website B Ti chnh;- Cc n v thuc B Ti chnh;- Lu: VT, CST (PXNK).

TH TRNG

( k)

V Th Mai

7Ph lc IBIU THU XUT KHU

THEO DANH MC MT HNG CHU THU(Ban hnh km theo Thng t s 164/2013/TT-BTC

ngy 15/11/2013 ca B Ti chnh)

Stt M hng M t hng ho Thu sut(%)1 08.01 Da, qu hch Brazil v ht iu, ti hoc kh, hoc cha bc v hoc lt v.

- Da:0801.11.00 - - qua cng on lm kh 00801.12.00 - - Ci da (cm da) 00801.19.00 - - Loi khc 0

- Qu hch Brazil:0801.21.00 - - Cha bc v 00801.22.00 - - bc v 0

- Ht iu:0801.31.00 - - Cha bc v 00801.32.00 - - bc v 0

2 12.11Cc loi cy v cc b phn ca cy (k c ht vqu), ch yu dng lm nc hoa, lm dc phmhoc thuc tr su, thuc dit nm, hoc cc mcch tng t, ti hoc kh, hoc cha ct,nghin hoc xay thnh bt.

1211.20 - R cy nhn sm:1211.20.10 - - ct, nghin hoc dng bt 01211.20.90 - - Loi khc 01211.30 - L coca:1211.30.10 - - ct, nghin hoc dng bt 01211.30.90 - - Loi khc 01211.40.00 - Thn cy anh tc 01211.90 - Loi khc:

- - Loi ch yu dng lm dc liu:1211.90.11 - - - Cy gai du, ct, nghin hoc dng bt 01211.90.12 - - - Cy gai du, dng khc 01211.90.13 - - - R cy ba gc hoa 0

- - - Loi khc, ct, nghin hoc dng bt:1211.90.14 - - - - Trm hng, k nam 151211.90.14 - - - - Loi khc 0

- - - Loi khc:1211.90.19 - - - - Trm hng, k nam 151211.90.19 - - - - Loi khc 0

- - Loi khc:1211.90.91 - - - Cy kim cc, ct, nghin hoc dng bt 01211.90.92 - - - Cy kim cc, dng khc 0

8Stt M hng M t hng ho Thu sut(%)1211.90.94 - - - G n hng 01211.90.95 - - - Mnh g Gaharu 01211.90.96 - - - R cy cam tho 01211.90.97 - - - V cy Persea (Persea Kurzii Kosterm) 0

- - - Loi khc, ct, nghin hoc dng bt:1211.90.98 - - - - Trm hng, k nam 151211.90.98 - - - - Loi khc 0

- - - Loi khc:1211.90.99 - - - - Trm hng, k nam 151211.90.99 - - - - Loi khc 0

3 2502.00.00 Pirt st cha nung. 10

4 2503.00.00 Lu hunh cc loi, tr lu hunh thng hoa, luhunh kt ta v lu hunh dng keo. 10

5 25.04 Grapht t nhin.2504.10.00 - dng bt hay dng mnh 102504.90.00 - Loi khc 10

6 25.05 Cc loi ct t nhin, hoc cha nhum mu, trct cha kim loi thuc Chng 26.

2505.10.00 - Ct oxit silic v ct thch anh 302505.90.00 - Loi khc 30

7 25.06Thch anh (tr ct t nhin); quartzite, hoccha o th hoc mi ch ct, bng ca hoc cchkhc, thnh khi hoc tm hnh ch nht (k c hnhvung).

2506.10.00 - Thch anh 102506.20.00 - Quartzite 10

8 2507.00.00 Cao lanh v t st cao lanh khc, hoc chanung. 10

9 25.08t st khc (khng k t st trng n thucnhm 68.06), andaluzit, kyanite v silimanite, hoc cha nung; mullite; t chu la (chamotte)hay t dinas.

2508.10.00 - Bentonite 102508.30.00 - t st chu la 102508.40 - t st khc:2508.40.10 - - t h (t ty mu) 102508.40.90 - - Loi khc 102508.50.00 - Andaluzit, kyanit v sillimanit 102508.60.00 - Mullit 10

9Stt M hng M t hng ho Thu sut(%)2508.70.00 - t chu la hay t dinas 10

10 2509.00.00 phn. 17

11 25.10 Canxi phosphate t nhin, can xi phosphate nhm tnhin, v phn c cha phosphate2510.10 - Cha nghin:2510.10.10 - - Apatt (apatite) 402510.10.90 - - Loi khc 02510.20 - nghin:

- - Apatt (apatite):2510.20.10 - - - Loi ht mn c kch thc nh hn hoc bng 0,25

mm15

2510.20.10 - - - Loi ht c kch thc trn 0,25 mm n 15 mm 252510.20.10 - - - Loi khc 402510.20.90 - - Loi khc 0

12 25.11Bari sulphat t nhin (barytes); bari carbonat tnhin (witherite), hoc cha nung, tr bari oxitthuc nhm 28.16.

2511.10.00 - Bari sulphat t nhin (barytes) 102511.20.00 - Bari carbonat t nhin (witherite) 10

13 2512.00.00Bt ho thch silic (v d, t to ct, tripolite vdiatomite) v t silic tng t, hoc cha nung,c trng lng ring khng qu 1.

15

14 25.13 bt; nhm; corundum t nhin, ngc thchlu t nhin v mi t nhin khc, hoc chaqua x l nhit.

2513.10.00 - bt 10

2513.20.00 - nhm, corundum t nhin, ngc thch lu (garnet)

t nhin v mi t nhin khc 10

15 2514.00.00 phin, hoc cha o th hay mi ch ct,bng ca hoc cch khc, thnh khi hoc tm hnhch nht (k c hnh vung).

17

16 25.15

cm thch, vi vng nht, ecaussine v vikhc lm tng i hoc xy dng c trnglng ring t 2,5 tr ln, v thch cao tuyt hoa, hoc cha o th hoc mi ch ct bng ca haybng cch khc, thnh cc khi hoc tm hnh chnht (k c hnh vung).- cm thch v vi vng nht:

2515.11.00 - - Th hoc o th 17

10

Stt M hng M t hng ho Thu sut(%)2515.12 - - Mi ch ct, bng ca hoc cch khc, thnh cc khihoc tm hnh ch nht (k c hnh vung):2515.12.10 - - - Dng khi 172515.12.20 - - - Dng tm 17

- Ectxin v vi khc lm tng i hoc xydng; thch cao tuyt hoa:

2515.20.00 - - vi trng ( hoa trng) dng khi 302515.20.00 - - Loi khc 17

17 25.16 granit, pocfia, bazan, ct kt (sa thch) v khc lm tng i hay xy dng, hoccha o th hay mi ch ct bng ca hoc cchkhc, thnh khi hoc tm hnh ch nht (k c hnhvung).- Granit:

2516.11.00 - - Th hoc o th 17

2516.12 - - Mi ch ct, bng ca hoc cch khc, thnh khi

hoc tm hnh ch nht (k c hnh vung):2516.12.10 - - - Dng khi 252516.12.20 - - - Dng tm 172516.20 - ct kt:2516.20.10 - - th hoc o th 17

2516.20.20 - - Ch ct, bng ca hoc cch khc, thnh khi hoctm hnh ch nht (k c hnh vung) 172516.90.00 - khc lm tng i hoc lm xy dng 17

18 25.17

cui, si, v hoc nghin, ch yu lmct b tng, ri ng b hay ng st hoc balat khc, cui nh v flin ( la t nhin), hoc cha qua x l nhit; dm vy, x t cngnghip luyn kim hay ph liu cng nghip tng t,c hoc khng km theo cc vt liu trong phn uca nhm ny; dm trn nha ng; dngvin, mnh v bt, lm t cc loi thuc nhm25.15 hoc 25.16, hoc cha qua x l nhit.

2517.10.00- cui, si, v hoc nghin, ch yu lm ctb tng, ri ng b hay ng st hoc balatkhc, cui nh v flin, hoc cha qua x lnhit

17

2517.20.00- dm vy, x t cng nghip luyn kim hoc phliu cng nghip tng t, c hoc khng kt hp vicc vt liu trong phn u ca phn nhm 2517.10

17

2517.30.00 - dm trn nha ng 17- dng vin, mnh v bt, lm t cc loi thucnhm 25.15 hoc 25.16, hoc cha qua x l nhit:- - T cm thch:

11

Stt M hng M t hng ho Thu sut(%)2517.41.00 - - - Loi c kch c t 1-400 mm 142517.41.00 - - - Loi khc 17

- - T khc:

2517.49.00 - - - Bt cacbonat canxi siu mn c sn xut t loi thuc nhm 25.15 10

2517.49.00 - - - Loi c kch c t 1-400 mm 142517.49.00 - - - Loi khc 17

19 25.18Dolomite, hoc cha nung hoc thiu kt, k cdolomite o th hay mi ch ct bng ca hoccc cch khc, thnh cc khi hoc tm hnh chnht (k c hnh vung); hn hp dolomite dng nn.

2518.10.00 - Dolomite, cha nung hoc thiu kt 102518.20.00 - Dolomite nung hoc thiu kt 102518.30.00 - Hn hp dolomite dng nn 10

20 25.19Magi cacbonat t nhin (magiezit); magi xt nuchy; magi xt nung tr (thiu kt), c hoc khngthm mt lng nh xt khc trc khi nung kt;magi xt khc, tinh khit hoc khng tinh khit.

2519.10.00 - Magi carbonat t nhin (magnesite) 102519.90 - Loi khc:2519.90.10 - - Magi xt nu chy; magi xt nung tr (thiu kt) 102519.90.20 - - Loi khc 10

21 25.20Thch cao; thch cao khan; thch cao plaster (baogm thch cao nung hay canxi sulphat nung), hoc cha nhum mu, c hoc khng thm mtlng nh cht xc tc hay cht c ch.

2520.10.00 - Thch cao; thch cao khan 102520.20 - Thch cao plaster:2520.20.10 - - Dng trong nha khoa 102520.20.90 - - Loi khc 10

22 2521.00.00 Cht gy chy gc vi; vi v c cha canxikhc, dng sn xut vi hay xi mng. 17

23 25.22 Vi sng, vi ti v vi chu nc, tr oxit canxi vhydroxit canxi thuc nhm 28.25.2522.10.00 - Vi sng 52522.20.00 - Vi ti 52522.30.00 - Vi chu nc 5

24 25.24 Aming.2524.10.00 - Crocidolite 102524.90.00 - Loi khc 10

12

Stt M hng M t hng ho Thu sut(%)

25 25.26Qung steatit t nhin, hoc cha o th hocmi ch ct, bng ca hay cc cch khc, thnh cckhi hoc tm hnh ch nht (k c hnh vung);talc.

2526.10.00 - Cha nghin, cha lm thnh bt 302526.20 - nghin hoc lm thnh bt:2526.20.10 - - Bt talc 302526.20.90 - - Loi khc 30

26 2528.00.00Qung borat t nhin v tinh qung borat ( hoccha nung), nhng khng k borat tch t nc bint nhin; axit boric t nhin cha khng qu 85%H3B03 tnh theo trng lng kh.

10

27 25.29 Trng thch ( b tt); lxit (leucite), nephelin vnephelin xienit; khong florit.

2529.10.00 - Trng thch ( b tt) 10- Khong flourit:

2529.21.00 - - C cha canxi florua khng qu 97% tnh theo trnglng 10

2529.22.00 - - C cha canxi florua trn 97% tnh theo trng lng 102529.30.00 - Lxit; nephelin v nephelin xienit 10

28 25.30 Cc cht khong cha c chi tit hoc ghi nikhc.2530.10.00 - Vermiculit (cht khong bn cy), trn chu vclorit, cha gin n 102530.20 - Kiezerit, epsomit (magi sulphat t nhin):2530.20.10 - - Kiezerit 102530.20.20 - - Epsomit 102530.90 - Loi khc:2530.90.10 - - Zeconi silicat loi dng lm cht cn quang 102530.90.90 - - Loi khc 10

29 26.01 Qung st v tinh qung st, k c pirit st nung.- Qung st v tinh qung st, tr pirit st nung:

2601.11.00 - - Cha nung kt 402601.12.00 - - nung kt 402601.20.00 - Pirit st nung 40

30 2602.00.00Qung mangan v tinh qung mangan, k c qungmangan cha st v tinh qung mangan cha st vihm lng mangan t 20% tr ln tnh theo trnglng kh.

40

13


31 2603.00.00 Qung ng v tinh qung ng. 4032 26.04 Qung niken v tinh qung niken.

2604.00.00 - Qung th 302604.00.00 - Tinh qung 20

33 26.05 Qung coban v tinh qung coban.2605.00.00 - Qung th 302605.00.00 - Tinh qung 20

34 26.06 Qung nhm v tinh qung nhm.2606.00.00 - Qung th 302606.00.00 - Tinh qung 20

35 2607.00.00 Qung ch v tinh qung ch. 4036 2608.00.00 Qung km v tinh qung km. 4037 26.09 Qung thic v tinh qung thic.

2609.00.00 - Qung th 302609.00.00 - Tinh qung 20

38 2610.00.00 Qung crom v tinh qung crom. 3039 26.11 Qung vonfram v tinh qung vonfram.

2611.00.00 - Qung th 302611.00.00 - Tinh qung 20

40 26.12 Qung urani hoc thori v tinh qung urani hoctinh qung thori.- Qung urani v tinh qung urani:

2612.10.00 - - Qung th 302612.10.00 - - Tinh qung 20

- Qung thori v tinh qung thori:2612.20.00 - - Qung th 302612.20.00 - - Tinh qung 20

41 26.13 Qung molipden v tinh qung molipden.2613.10.00 - nung 20

- Loi khc:2613.90.00 - - Qung th 302613.90.00 - - Tinh qung 20

42 26.14 Qung titan v tinh qung titan.

14

Stt M hng M t hng ho Thu sut(%)- Qung inmenit v tinh qung inmenit:

2614.00.10 - - Inmenit hon nguyn c hm lng TiO2 56% vFeO 11% 15

2614.00.10 - - Tinh qung inmenit 302614.00.10 - - Loi khc 40

- Loi khc:2614.00.90 - - Tinh qung rutil 83%TiO2 87% 302614.00.90 - - Loi khc 40

43 26.15 Qung niobi, tantali, vanadi hay zircon v tinhqung ca cc loi qung .- Qung zircon v tinh qung zircon:

2615.10.00 - - Qung th 30- - Tinh qung:

2615.10.00 - - - Bt zircon siu mn c ht nh hn 75m (micrmt) 10

2615.10.00 - - - Loi khc 20- Loi khc:- - Niobi:

2615.90.00 - - - Qung th 302615.90.00 - - - Tinh qung 20

- - Loi khc:2615.90.00 - - - Qung th 302615.90.00 - - - Tinh qung 20

44 26.16 Qung kim loi qu v tinh qung kim loi qu.- Qung bc v tinh qung bc:

2616.10.00 - - Qung th 302616.10.00 - - Tinh qung 20

- Loi khc:2616.90.00 - - Qung vng 30

- - Loi khc:2616.90.00 - - - Qung th 302616.90.00 - - - Tinh qung 20

45 26.17 Cc qung khc v tinh qung ca cc qung .- Qung antimon v tinh qung antimon:

2617.10.00 - - Qung th 302617.10.00 - - Tinh qung 20

- Loi khc:2617.90.00 - - Qung th 302617.90.00 - - Tinh qung 20

46 26.21 X v tro khc, k c tro to bin (to b); tro v cnt qu trnh t rc thi th.2621.10.00 - Tro v cn t qu trnh t rc thi th 0

15

Stt M hng M t hng ho Thu sut(%)- Loi khc:

2621.90.00 - - X than 72621.90.00 - - Loi khc 0

47 27.01 Than ; than bnh, than qu bng v nhin liu rntng t sn xut t than .- Than , hoc cha nghin thnh bt, nhng chang bnh:

2701.11.00 - - Than antraxit 102701.12 - - Than bi tum:2701.12.10 - - - Than luyn cc 102701.12.90 - - - Loi khc 102701.19.00 - - Than loi khc 10

2701.20.00 - Than bnh, than qu bng v nhin liu rn tng tsn xut t than 10

48 27.02 Than non, hoc cha ng bnh, tr than huyn.2702.10.00 - Than non, hoc cha nghin thnh bt, nhng chang bnh 15

2702.20.00 - Than non ng bnh 15

49 27.03 Than bn (k c bn rc), hoc cha ng bnh.2703.00.10 - Than bn, hoc cha p thnh kin, nhng chang bnh 15

2703.00.20 - Than bn ng bnh 15

50 27.04Than cc v than na cc, luyn t than , thannon hoc than bn, hoc cha ng bnh; muibnh chng than .

2704.00.10 - Than cc v than na cc luyn t than 13

2704.00.20 - Than cc v than na cc luyn t than non hay than

bn 13

2704.00.30 - Mui bnh chng than 13

51 27.09 Du m v cc loi du thu c t cc khong bi-tum, dng th.2709.00.10 - Du th (du m dng th) 102709.00.20 - Condensate 102709.00.90 - Loi khc 0

52 28.04 Hydro, kh him v cc phi kim loi khc.2804.10.00 - Hydro 0

- Kh him:2804.21.00 - - Argon 02804.29.00 - - Loi khc 02804.30.00 - Nit 0

16

Stt M hng M t hng ho Thu sut(%)2804.40.00 - Oxy 02804.50.00 - Boron; tellurium 0

- Silic:

2804.61.00 - - Cha silic vi hm lng khng di 99,99% tnhtheo trng lng 0

2804.69.00 - - Loi khc 0- Phospho:

2804.70.00 - - Phospho vng 52804.70.00 - - Loi khc 02804.80.00 - Asen 02804.90.00 - Selen 0

53 28.17 Km oxit; km peroxit.- Km oxit:

2817.00.10 - - Km oxt dng bt 52817.00.10 - - Loi khc 02817.00.20 - Km peroxit 0

54 28.18 Corundum nhn to, hoc cha xc nh v mtha hc; oxit nhm; hydroxit nhm.2818.10.00 - Corundum nhn to, hoc cha xc nh v mt hahc 0

2818.20.00 - Oxit nhm (Alumin), tr corundum nhn to 02818.30.00 - Nhm hydroxit 0

55 28.23 Titan oxt.2823.00.00 - X titan c hm lng TiO2 85%, FeO 10% 102823.00.00 - X titan c hm lng 70% TiO2 < 85%, FeO 10% 10

2823.00.00 - Rutile c hm lng TiO2 >87% 102823.00.00 - Loi khc 0

56 40.01Cao su t nhin, nha cy balata, nha kt, nhacy cc cao su, nha cy h sacolasea v cc loinha t nhin tng t, dng nguyn sinh hocdng tm, l hoc di.

4001.10 - M cao su t nhin, hoc cha tin lu ha:- - Cha trn 0,5% hm lng amoniac tnh theo thtch:

4001.10.11 - - - c c c bng ly tm 14001.10.19 - - - Loi khc 1

- - Cha khng qu 0,5% hm lng amoniac tnh theoth tch:

4001.10.21 - - - c c c bng ly tm 14001.10.29 - - - Loi khc 1

- Cao su t nhin dng khc:

17

Stt M hng M t hng ho Thu sut(%)4001.21 - - Tm cao su xng khi:4001.21.10 - - - RSS hng 1 04001.21.20 - - - RSS hng 2 04001.21.30 - - - RSS hng 3 04001.21.40 - - - RSS hng 4 04001.21.50 - - - RSS hng 5 04001.21.90 - - - Loi khc 04001.22 - - Cao su t nhin nh chun v k thut (TSNR):4001.22.10 - - - TSNR 10 04001.22.20 - - - TSNR 20 04001.22.30 - - - TSNR L 04001.22.40 - - - TSNR CV 04001.22.50 - - - TSNR GP 04001.22.90 - - - Loi khc 04001.29 - - Loi khc:4001.29.10 - - - Cao su tm c lm kh bng khng kh 04001.29.20 - - - Crp t m cao su 14001.29.30 - - - Crp lm giy 04001.29.40 - - - Crp ti ch, k c v crp lm t mu cao su vn 04001.29.50 - - - Crp loi khc 04001.29.60 - - - Cao su ch bin cao cp 04001.29.70 - - - Vng cao su 0

4001.29.80 - - - Loi tn thu (trn cy, di t hoc loi hunkhi) v phn tha li trn cc 0- - - Loi khc:

4001.29.91 - - - - Dng nguyn sinh 04001.29.99 - - - - Loi khc 0

4001.30 - Nha cy balata, nha kt, nha cy cc cao su, nhacy h sacolasea v cc loi nha t nhin tng t:- - Jelutong:

4001.30.11 - - - Dng nguyn sinh 04001.30.19 - - - Loi khc 0

- - Loi khc:4001.30.91 - - - Dng nguyn sinh 04001.30.99 - - - Loi khc 0

57 40.02Cao su tng hp v cc cht thay th cao su dn xutt du, dng nguyn sinh hoc dng tm, l hocdi; hn hp ca mt sn phm bt k ca nhm40.01 vi mt sn phm bt k ca nhm ny, dng nguyn sinh hoc dng tm, l hoc di.- Cao su styren-butadien (SBR); cao su styren-butadien c carboxyl ho (XSBR):

4002.11.00 - - Dng latex (dng m cao su) 14002.19 - - Loi khc:4002.19.10 - - - Dng nguyn sinh hoc dng tm, l hoc di cha 1

18

Stt M hng M t hng ho Thu sut(%)lu ha, cha pha trn

4002.19.90 - - - Loi khc 14002.20 - Cao su butadien (BR):4002.20.10 - - Dng nguyn sinh 14002.20.90 - - Loi khc 1

- Cao su isobuten-isopren (butyl) (IIR); cao su halo-isobuten-isopren (CIIR hoc BIIR):

4002.31 - - Cao su isobuten-isopren (butyl) (IIR):4002.31.10 - - - Dng tm, l hoc di cha lu ha, cha pha trn 14002.31.90 - - - Loi khc 14002.39 - - Loi khc:4002.39.10 - - - Dng tm, l hoc di cha lu ha, cha pha trn 14002.39.90 - - - Loi khc 1

- Cao su clopren (clobutadien) (CR):4002.41.00 - - Dng latex (dng m cao su) 14002.49 - - Loi khc:4002.49.10 - - - Dng nguyn sinh 14002.49.90 - - - Loi khc 1

- Cao su acrylonitril-butadien (NBR):4002.51.00 - - Dng latex (dng m cao su) 14002.59 - - Loi khc:4002.59.10 - - - Dng nguyn sinh 14002.59.90 - - - Loi khc 14002.60 - Cao su isopren (IR):4002.60.10 - - Dng nguyn sinh 14002.60.90 - - Loi khc 14002.70 - Cao su diene cha lin hp - etylen-propylen (EPDM):4002.70.10 - - Dng nguyn sinh 14002.70.90 - - Loi khc 1

4002.80 - Hn hp ca sn phm bt k thuc nhm 40.01 visn phm bt k ca nhm ny:

4002.80.10 - - Hn hp m cao su t nhin vi m cao su tng hp 14002.80.90 - - Loi khc 1

- Loi khc:4002.91.00 - - Dng latex (dng m cao su) 14002.99 - - Loi khc:

- - - Dng nguyn sinh hoc dng tm, l hoc di chalu ha, cha pha trn:

4002.99.20 - - - - Ca cao su tng hp 14002.99.20 - - - - Loi khc 0

- - - Loi khc:4002.99.90 - - - - Ca cao su tng hp 14002.99.90 - - - - Loi khc 0

58 40.05 Cao su hn hp, cha lu ha, dng nguyn sinhhoc dng tm, l hoc di.

19

Stt M hng M t hng ho Thu sut(%)4005.10 - Hn hp vi mui carbon hoc oxit silic:4005.10.10 - - Ca keo t nhin 14005.10.90 - - Loi khc 1

4005.20.00 - Dng dung dch; dng phn tn tr cc sn phm thucphn nhm 4005.10 1

- Loi khc:4005.91 - - Dng tm, l v di:4005.91.10 - - - Ca keo t nhin 14005.91.90 - - - Loi khc 14005.99 - - Loi khc:4005.99.10 - - - Dng latex (dng m cao su) 14005.99.90 - - - Loi khc 1

59 41.01Da sng ca h tru b (k c tru) hoc ng vt hnga (ti, hoc mui, kh, ngm vi, axt ho hocc bo qun cch khc, nhng cha thuc, chalm thnh da trng hoc gia cng thm), hoccha kh lng hoc lng x.

4101.20- Da sng nguyn con, trng lng da mt con khngqu 8 kg khi lm kh, 10 kg khi mui kh, hoc 16 kg dng ti, dng mui t hoc b o qun cch khc:

4101.20.10 - - c chun b thuc 104101.20.90 - - Loi khc 104101.50 - Da sng nguyn con, trng lng trn 16 kg:4101.50.10 - - c chun b thuc 104101.50.90 - - Loi khc 104101.90 - Loi khc, k c da lng, 1/2 da lng v da bng:4101.90.10 - - c chun b thuc 104101.90.90 - - Loi khc 10

60 41.02Da sng ca cu (ti, hoc mui, kh, ngm vi,axt ha hoc c bo qun cch khc, nhng chathuc, cha lm thnh da trng hoc gia cng thm), hoc cha kh lng hoc lng x, tr cc loi ghi Ch gii 1(c) ca Chng ny.

4102.10.00 - Loi cn lng 5- Loi khng cn lng:

4102.21.00 - - c axt ho 54102.29 - - Loi khc:4102.29.10 - - - c chun b thuc 54102.29.90 - - - Loi khc 5

61 41.03Da sng ca loi ng vt khc (ti, hoc mui,kh, ngm vi, axt ho hoc c bo qun cchkhc, nhng cha thuc, cha lm thnh da trnghoc gia cng thm), hoc cha kh lng hoc

20

Stt M hng M t hng ho Thu sut(%)lng x, tr cc loi loi tr trong Ch gii 1(b)hoc 1(c) ca Chng ny.

4103.20 - Ca loi b st:- - c chun b thuc:

4103.20.10 - - - Ca c su 04103.20.10 - - - Loi khc 5

- - Loi khc:4103.20.90 - - - Ca c su 04103.20.90 - - - Loi khc 54103.30.00 - Ca ln 104103.90.00 - Loi khc 10

62 44.01G nhin liu, dng khc, thanh nh, cnh, b hoccc dng tng t; v bo, dm g; ph liu g vmn ca, hoc cha ng thnh khi, bnh, vinhoc cc dng tng t.

4401.10.00 - G nhin liu, dng khc, thanh nh, cnh, b hoccc dng tng t 5

- V bo hoc dm g:4401.21.00 - - T cy l kim 04401.22.00 - - T cy khng thuc loi l kim 0

- Mn ca v ph liu g, hoc cha ng thnhdng khi, bnh, vin hoc cc dng tng t:

4401.31.00 - - Vin g 04401.39.00 - - Loi khc 0

63 44.02 Than ci (k c than t t v qu hoc ht), hoc cha ng thnh khi.4402.10.00 - Ca tre 104402.90 - Loi khc:4402.90.10 - - Than go da 04402.90.90 - - Than g rng trng 54402.90.90 - - Loi khc 10

64 44.03 G cy, hoc cha bc v hoc dc g hoc ovung th.

4403.10 - x l bng sn, cht mu, cht creozot hoc cccht bo qun khc:

4403.10.10 - - Ct so, khc g x v g lng 104403.10.90 - - Loi khc 104403.20 - Loi khc, thuc cy l kim:4403.20.10 - - Ct so, khc g x v g lng 104403.20.90 - - Loi khc 10

- Loi khc, bng g nhit i nu trong Ch giiphn nhm 2 ca Chng ny:

4403.41 - - Meranti sm, g Meranti nht v g Meranti

21

Stt M hng M t hng ho Thu sut(%)Bakau:

4403.41.10 - - - Ct so, khc g x v g lng 104403.41.90 - - - Loi khc 104403.49 - - Loi khc:4403.49.10 - - - Ct so, khc g x v g lng 104403.49.90 - - - Loi khc 10

- Loi khc:4403.91 - - G si (Quercus spp.):4403.91.10 - - - Ct so, khc g x v g lng 104403.91.90 - - - Loi khc 104403.92 - - G si (Fagus spp):4403.92.10 - - - Ct so, khc g x v g lng 104403.92.90 - - - Loi khc 104403.99 - - Loi khc:4403.99.10 - - - Ct so, khc g x v g lng 104403.99.90 - - - Loi khc 10

65 44.04

G ai thng; cc ch; so, ct v cc bng g, vtnhn, nhng khng x dc; gy g, ct nhngcha tin, un cong hoc gia cng cch khc, phhp cho sn xut ba toong, cn , chui, tay cmdng c hoc tng t; nan g (chipwood) v ccdng tng t.

4404.10.00 - T cy l kim 54404.20 - T cy khng thuc loi l kim:4404.20.10 - - Nan g (Chipwood) 54404.20.90 - - Loi khc 5

66 44.06 T vt ng st hoc ng xe in (thanh ngang)bng g.4406.10.00 - Loi cha c ngm tm 204406.90.00 - Loi khc 20

67 44.07G ca hoc x theo chiu dc, lng hoc bc, hoc cha bo, nh giy rp hoc ghp ni u, c dy trn 6 mm.- G t cy l kim:

4407.10.00 - - Loi chiu dy t 30 mm tr xung, chiu rng t 95mm tr xung, chiu di t 1.050 mm tr xung 5

4407.10.00 - - Loi khc 20- Cc loi g nhit i c nu trong Ch gii phnnhm 2 ca Chng ny:

4407.21 - - G Mahogany (Swietenia spp.):- - - bo, nh gip hoc ni u:

4407.21.10 - - - - Loi chiu dy t 30 mm tr xung, chiu rngt 95 mm tr xung, chiu di t 1.050 mm tr xung 5

22

Stt M hng M t hng ho Thu sut(%)4407.21.10 - - - - Loi khc 20

- - - Loi khc:

4407.21.90 - - - - Loi chiu dy t 30 mm tr xung, chiu rng t95 mm tr xung, chiu di t 1.050 mm tr xung 5

4407.21.90 - - - - Loi khc 204407.22 - - G Virola, Imbuia v Balsa:

- - - bo, nh gip hoc ni u:


4407.22.10 - - - - Loi khc 20- - - Loi khc:


4407.22.90 - - - - Loi khc 20

4407.25 - - G Meranti sm, g Meranti nht v gMeranti Bakau:- - - G Meranti sm hoc g Meranti nht:- - - - bo, nh gip hoc ni u:

4407.25.11 - - - - - Loi chiu dy t 30 mm tr xung, chiu rngt 95 mm tr xung, chiu di t 1.050 mm tr xung 5

4407.25.11 - - - - - Loi khc 20- - - - Loi khc:


4407.25.19 - - - - - Loi khc 20- - - G Meranti Bakau:- - - - bo, nh gip hoc ni u:


4407.25.21 - - - - - Loi khc 20- - - - Loi khc:


4407.25.29 - - - - - Loi khc 20

4407.26 - - G Lauan trng, g Meranti trng, g Seraya trng,g Meranti vng v g Alan:- - - bo, nh gip hoc ni u:


4407.26.10 - - - - Loi khc 20- - - Loi khc:


4407.26.90 - - - - Loi khc 204407.27 - - G Sapelli:


23

Stt M hng M t hng ho Thu sut(%)4407.27.10 - - - - Loi chiu dy t 30 mm tr xung, chiu rng t95 mm tr xung, chiu di t 1.050 mm tr xung 5

4407.27.10 - - - - Loi khc 20- - - Loi khc:


4407.27.90 - - - - Loi khc 204407.28 - - G Iroko:



4407.28.10 - - - - Loi khc 20- - - Loi khc:


4407.28.90 - - - - Loi khc 204407.29 - - Loi khc:

- - - G Jelutong (Dyera spp.):- - - - bo, nh gip hoc ni u:


4407.29.11 - - - - - Loi khc 20- - - - Loi khc:


4407.29.19 - - - - - Loi khc 20- - - G Kapur (Dryobalanops spp.):- - - - bo, nh gip hoc ni u:


4407.29.21 - - - - - Loi khc 20- - - - Loi khc:


4407.29.29 - - - - - Loi khc 20- - - G Kempas (Koompassia spp.):- - - - bo, nh gip hoc ni u:


4407.29.31 - - - - - Loi khc 20- - - - Loi khc:


4407.29.39 - - - - - Loi khc 20- - - G Keruing (Dipterocarpus spp.):- - - - bo, nh gip hoc ni u:

24

Stt M hng M t hng ho Thu sut(%)4407.29.41 - - - - - Loi chiu dy t 30 mm tr xung, chiu rngt 95 mm tr xung, chiu di t 1.050 mm tr xung 5

4407.29.41 - - - - - Loi khc 20- - - - Loi khc:


4407.29.49 - - - - - Loi khc 20- - - G Ramin (Gonystylus spp.):- - - - bo, nh gip hoc ni u:


4407.29.51 - - - - - Loi khc 20- - - - Loi khc:


4407.29.59 - - - - - Loi khc 20- - - G Tch (Tectong spp.):- - - - bo, nh gip hoc ni u:


4407.29.61 - - - - - Loi khc 20- - - - Loi khc:


4407.29.69 - - - - - Loi khc 20- - - G Balau (Shorea spp.):- - - - bo, nh gip hoc ni u:


4407.29.71 - - - - - Loi khc 20- - - - Loi khc:


4407.29.79 - - - - - Loi khc 20- - - G Mengkulang (Heritiera spp.):- - - - bo, nh gip hoc ni u:


4407.29.81 - - - - - Loi khc 20- - - - Loi khc:


4407.29.89 - - - - - Loi khc 20- - - Loi khc:- - - - G Jongkong (Dactylocladus spp.) v g Merbau(Intsia spp.), bo, nh gip hoc ni u:

25

Stt M hng M t hng ho Thu sut(%)4407.29.91 - - - - - Loi chiu dy t 30 mm tr xung, chiu rngt 95 mm tr xung, chiu di t 1.050 mm tr xung 5

4407.29.91 - - - - - Loi khc 20- - - - G Jongkong (Dactylocladus spp.) v g Merbau(Intsia spp.), loi khc:


4407.29.92 - - - - - Loi khc 20- - - - Loi khc, bo, nh gip hoc ni u:


4407.29.93 - - - - - Loi khc 20- - - - Loi khc:


4407.29.99 - - - - - Loi khc 20- Loi khc:

4407.91 - - G si (Quercus spp.):- - - bo, nh giy rp hoc ni u:


4407.91.10 - - - - Loi khc 20- - - Loi khc:


4407.91.90 - - - - Loi khc 204407.92 - - G si (Fagus spp.):



4407.92.10 - - - - Loi khc 20- - - Loi khc:


4407.92.90 - - - - Loi khc 204407.93 - - G thch (Acer spp.):

- - - Bo, nh giy rp hoc ghp ni u:


4407.93.10 - - - - Loi khc 20- - - Loi khc:


4407.93.90 - - - - Loi khc 204407.94 - - G anh o (Prunus spp.):


26

Stt M hng M t hng ho Thu sut(%)4407.94.10 - - - - Loi chiu dy t 30 mm tr xung, chiu rng t95 mm tr xung, chiu di t 1.050 mm tr xung 5

4407.94.10 - - - - Loi khc 20- - - Loi khc:


4407.94.90 - - - - Loi khc 204407.95 - - G tn b (Fraxinus spp.):



4407.95.10 - - - - Loi khc 20- - - Loi khc:


4407.95.90 - - - - Loi khc 204407.99 - - Loi khc:



4407.99.10 - - - - Loi khc 20- - - Loi khc:


4407.99.90 - - - - Loi khc 20

68 44.08Tm g lm lp mt (k c nhng tm thu cbng cch lng g ghp), lm g dn hoc lmg p tng t khc v g khc, c x dc, lnghoc bc tch, hoc cha bo, nh giy rp,ghp hoc ni u, c dy khng qu 6 mm.

4408.10 - G t cy l kim:

4408.10.10 - - Thanh mng bng g tuyt tng gia cng snxut bt ch; g thng sn xut vn ghp 5

4408.10.30 - - Vn lng lm lp mt 54408.10.90 - - Loi khc 5

- Cc loi g nhit i c ghi trong Ch gii phnnhm 2 ca Chng ny:

4408.31.00 - - G Meranti sm, g Meranti nht v gMeranti bakau 5

4408.39 - - Loi khc:

4408.39.10 - - - Thanh mng g Jelutong gia cng sn xutbt ch 5

4408.39.90 - - - Loi khc 54408.90.00 - Loi khc 5

27


69 44.09

G (k c g vn v vin di g trang tr lm sn,cha lp ghp) c to dng lin tc (lm mng, soirnh, bo rnh, vt cnh, ghp ch V, to gn, gdng chui ht, to khun hnh, tin trn hoc giacng tng t) dc theo cc cnh, u hoc b mt, hoc cha bo, nh giy rp hoc ni u.

4409.10.00 - G t cy l kim 5- G t cy khng thuc loi l kim:

4409.21.00 - - T tre 54409.29.00 - - Loi khc 5

70 71.02 Kim cng, hoc cha c gia cng, nhngcha c gn hoc nm dt.- Cha c phn loi:

7102.10.00 - - Cha gia cng hoc mi ch c ct, tch mt cchn gin hay mi ch c chut hoc mi s qua 15

7102.10.00 - - Loi khc 5- Kim cng cng nghip:


7102.29.00 - - Loi khc 5- Kim cng phi cng nghip:


7102.39.00 - - Loi khc 5

71 71.03 qu (tr kim cng) v bn qu, hoc chac gia cng hoc phn loi nhng cha xu chui,cha gn hoc nm dt; qu (tr kim cng) v bn qu cha c phn loi, c xu thnhchui tm thi tin vn chuyn.

7103.10 - Cha gia cng hoc mi ch c ct n gin hocto hnh th:7103.10.10 - - Rubi 157103.10.20 - - Ngc bch (nephrite v jadeite) 157103.10.90 - - Khc 15

- gia cng cch khc:7103.91 - - Rubi, saphia v ngc lc bo:7103.91.10 - - - Rubi 57103.91.90 - - - Khc 57103.99.00 - - Loi khc 5

72 71.04 qu hoc bn qu tng hp hoc ti to, hoc cha gia cng hoc phn loi nhng cha xuthnh chui, cha gn hoc nm dt; qu hoc bn qu tng hp hoc ti to cha phn loi,

28

Stt M hng M t hng ho Thu sut(%)c xu thnh chui tm thi tin vn chuyn

7104.10 - Thch anh p in:7104.10.10 - - Cha gia cng 107104.10.20 - - gia cng 5

7104.20.00 - Loi khc, cha gia cng hoc mi ch c ct ngin hoc to hnh th 10

7104.90.00 - Loi khc 5

73 71.05 Bi v bt ca qu hoc bn qu t nhin hoctng hp.7105.10.00 - Ca kim cng 37105.90.00 - Loi khc 3

74 71.06Bc (k c bc c m vng hoc bch kim), chagia cng hoc dng bn thnh phm, hoc dngbt.

7106.10.00 - Dng bt 5- Dng khc:

7106.91.00 - - Cha gia cng 57106.92.00 - - Dng bn thnh phm 5

75 71.08 Vng (k c vng m bch kim) cha gia cng hoc dng bn thnh phm, hoc dng bt.- Khng phi dng tin t:

7108.11.00 - - Dng bt 27108.12.00 - - Dng cha gia cng khc 27108.13.00 - - Dng bn thnh phm khc 27108.20.00 - Dng tin t 2

76 71.13 trang sc v cc b phn ri ca trang sc,bng kim loi qu hoc kim loi c dt ph kimloi qu.- Bng kim loi qu hoc cha m hoc dt ph kimloi qu:

7113.11 - - Bng bc, hoc cha m hoc dt ph kim loiqu:7113.11.10 - - - B phn 07113.11.90 - - - Loi khc 0

7113.19 - - Bng vng, hoc cha m hoc dt ph kim loiqu:7113.19.10 - - - B phn 07113.19.90 - - - Loi khc 0

7113.19 - - Bng kim loi qu khc, hoc cha m hoc dtph kim loi qu:7113.19.10 - - - B phn 07113.19.90 - - - Loi khc 0

29

Stt M hng M t hng ho Thu sut(%)7113.20 - Bng kim loi c bn dt ph kim loi qu:7113.20.10 - - B phn 07113.20.90 - - Loi khc 0

77 71.14 k ngh vng hoc bc v cc b phn ri ca k ngh vng bc, bng kim loi qu hoc kim loidt ph kim loi qu.- Bng kim loi qu hoc cha m hoc dt ph kimloi qu:

7114.11.00 - - Bng bc, hoc cha m hoc dt ph kim loiqu khc 0

7114.19.00 - - Bng kim loi qu khc, hoc cha m hoc dtph kim loi qu 07114.20.00 - Bng kim loi c bn dt ph kim loi qu 0

78 71.15 Cc sn phm khc bng kim loi qu hoc kim loidt ph kim loi qu.7115.10.00 - Vt xc tc dng tm an hoc li, bng bch kim 07115.90 - Loi khc:7115.90.10 - - Bng vng hoc bc 07115.90.20 - - Bng kim loi m vng hoc m bc 07115.90.90 - - Loi khc 0

79 72.04 Ph liu, mnh vn st; thi c ph liu nu li tst hoc thp.

7204.10.00 - Ph liu v mnh vn ca gang 17- Ph liu v mnh vn ca thp hp kim:

7204.21.00 - - Bng thp khng g 157204.29.00 - - Loi khc 177204.30.00 - Ph liu v mnh vn ca st hoc thp trng thic 17

- Ph liu v mnh vn khc:

7204.41.00- - Phoi tin, phoi bo, mnh v, vy cn, mt ca, mtgia, phoi ct v bavia, hoc cha c p thnhkhi hay ng thnh kin, bnh, b

0

7204.49.00 - - Loi khc 177204.50.00 - Thi c ph liu nu li 17

80 74.01 Sten ng; ng xi mng ho (ng kt ta).7401.00.00 - Sten ng 157401.00.00 - Loi khc 20

81 74.03 ng tinh luyn v hp kim ng cha gia cng.- ng tinh luyn:- - Cc m v cc phn ca cc m:

7403.11.00 - - - ng tinh luyn nguyn cht 107403.11.00 - - - Loi khc 20

30

Stt M hng M t hng ho Thu sut(%)7403.12.00 - - Thanh ko dy 207403.13.00 - - Que 207403.19.00 - - Loi khc 20

- Hp kim ng:7403.21.00 - - Hp kim trn c s ng-km (ng thau) 207403.22.00 - - Hp kim trn c s ng-thic (ng thanh) 20

7403.29.00 - - Hp kim ng khc (tr cc loi hp kim ng chthuc nhm 74.05) 20

82 74.04 ng ph liu v mnh vn.7404.00.00

- Phoi tin, phoi bo, bi x, mn mt gia, bt nghin,bt o ca ng, hoc cha c p thnh khi hayng thnh kin, bnh, b

0

7404.00.00 - Loi khc 22

83 7405.00.00 Hp kim ng ch. 1584 74.06 Bt v vy ng.

7406.10.00 - Bt khng c cu trc lp 157406.20.00 - Bt c cu trc lp; vy ng 15

85 74.07 ng dng thanh, que v dng hnh.7407.10 - Bng ng tinh luyn:7407.10.30 - - Dng hnh 107407.10.40 - - Dng thanh v que 10

- Bng hp kim ng:7407.21.00 - - Bng hp kim ng-km (ng thau) 107407.29.00 - - Loi khc 10

86 75.01 Niken sten, oxit niken thiu kt v cc sn phmtrung gian khc ca qu trnh luyn niken.7501.10.00 - Niken sten 5

7501.20.00 - Oxit niken thiu kt v cc sn phm trung gian khcca qu trnh luyn niken 0

87 75.02 Niken cha gia cng.7502.10.00 - Niken, khng hp kim 57502.20.00 - Hp kim niken 5

88 75.03 Niken ph liu v mnh vn .7503.00.00

- Phoi tin, phoi bo, bi x, mn mt gia, bt nghin,bt o ca niken, hoc cha c p thnh khi hayng thnh kin, bnh, b)

0

7503.00.00 - Loi khc 22

89 7504.00.00 Bt v vy niken. 5

31


90 75.05 Niken dng thanh, que, hnh v dy.- Thanh, que v hnh:

7505.11.00 - - Bng niken, khng hp kim 57505.12.00 - - Bng hp kim niken 5

- Dy:7505.21.00 - - Bng niken, khng hp kim 07505.22.00 - - Bng hp kim niken 0

91 76.01 Nhm cha gia cng.- Nhm, khng hp kim:

7601.10.00 - - Dng thi 157601.10.00 - - Loi khc 0

- Nhm hp kim:7601.20.00 - - Dng thi 157601.20.00 - - Loi khc 0

92 76.02 Nhm ph liu v mnh vn.7602.00.00

- Phoi tin, phoi bo, bi x, mn mt gia, bt nghin,bt o ca nhm, hoc cha c p thnh khi hayng thnh kin, bnh, b

0

7602.00.00 - Loi khc 22

93 76.03 Bt v vy nhm.7603.10.00 - Bt khng c cu trc vy 107603.20.00 - Bt c cu trc vy; vy nhm 10

94 78.01 Ch cha gia cng.- Ch tinh luyn:

7801.10.00 - - Dng thi 157801.10.00 - - Loi khc 0

- Loi khc:- - C hm lng antimon tnh theo trng lng theoBng cc nguyn t khc trong ch gii phn nhmchng ny:

7801.91.00 - - - Dng thi 157801.91.00 - - - Loi khc 0

- - Loi khc:7801.99.00 - - - Dng thi 157801.99.00 - - - Loi khc 0

95 78.02 Ch ph liu v mnh vn.7802.00.00

- Phoi tin, phoi bo, bi x, mn mt gia, bt nghin,bt o ca ch, hoc cha c p thnh khi hayng thnh kin, bnh, b).

0

7802.00.00 - Loi khc 22

32


96 78.04 Ch dng tm, l, di v l mng; bt v vy ch.- Ch dng tm, l, di v l mng:

7804.11.00 - - L, di v l mng c chiu dy (tr phn bi) khngqu 0,2 mm 07804.19.00 - - Loi khc 07804.20.00 - Bt v vy ch 5

97 78.06 Cc sn phm khc bng ch.- Thanh, que, dng hnh v dy:

7806.00.20 - - Thanh, que, dng hnh 57806.00.20 - - Loi khc 0

7806.00.30 - Cc loi ng, ng dn v ph kin ca ng hoc ngdn (v d, khp ni i, ng ni cong, mng sng) 0

7806.00.90 - Loi khc 0

98 79.01 Km cha gia cng.- Km, khng hp kim:- - C hm lng km t 99,99% tr ln tnh theo trnglng:

7901.11.00 - - - Dng thi 107901.11.00 - - - Loi khc 0

- - C hm lng km di 99,99% tnh theo trnglng:

7901.12.00 - - - Dng thi 107901.12.00 - - - Loi khc 0

- Km hp kim:7901.20.00 - - Dng thi 107901.20.00 - - Loi khc 0

99 79.02 Km ph liu v mnh vn7902.00.00

- Phoi tin, phoi bo, bi x, mn mt gia, bt nghin,bt o ca km, hoc cha c ng, p thnhkhi hay thnh kin, bnh, b.

0

7902.00.00 - Loi khc 22

100 79.03 Bt, bi km v vy km.7903.10.00 - Bi km 57903.90.00 - Loi khc 5

101 79.04 Km dng thanh, que, hnh v dy7904.00.00 - Dng thanh, que v hnh 57904.00.00 - Loi khc 0

102 80.01 Thic cha gia cng.- Thic, khng hp kim:

33

Stt M hng M t hng ho Thu sut(%)8001.10.00 - - Dng thi 108001.10.00 - - Loi khc 0

- Hp kim thic:8001.20.00 - - Dng thi 108001.20.00 - - Loi khc 0

103 80.02 Ph liu v mnh vn thic.8002.00.00

- Phoi tin, phoi bo, bi x, mn mt gia, bt nghin,bt o ca thic, hoc cha c p thnh khi hayng thnh kin, bnh, b

0

8002.00.00 - Loi khc 22

104 80.03 Thic dng thanh, que, dng hnh v dy.8003.00.10 - Thanh hn 5

- Loi khc:8003.00.90 - - Thic dng thanh, que, dng hnh 58003.00.90 - - Loi khc 0

105 80.07 Cc sn phm khc bng thic.8007.00.20 - Dng tm, l v di, c chiu dy trn 0,2 mm 0

- L mng ( hoc cha in hoc bi tr n giy, ba,plastic hoc vt liu bi tng t), c chiu dy (trphn bi) khng qu 0,2 mm; dng bt v vy:

8007.00.30 - - Dng bt v vy 58007.00.30 - - Loi khc 0

8007.00.40 - Cc loi ng, ng dn v ph kin ca ng hoc ngdn (v d, khp ni ng, ng ni cong, mng sng) 0

- Loi khc:8007.00.91 - - Hp ng thuc l iu; gt tn thuc l 08007.00.92 - - Cc sn phm gia dng khc 08007.00.99 - - Loi khc 0

106 81.01 Vonfram v cc sn phm lm t vonfram, k c phliu v mnh vn.8101.10.00 - Bt 5

- Loi khc:

8101.94.00 - - Vonfram cha gia cng, k c thanh v que thu c

t qu trnh thiu kt 5

8101.96.00 - - Dy 58101.97.00 - - Ph liu v mnh vn 228101.99 - - Loi khc:

8101.99.10 - - - Thanh v que, tr cc loi thu c t qu trnhthiu kt; tm, l, di v l mng 5

8101.99.90 - - - Loi khc 5

107 81.02 Molypen v cc sn phm lm t molypen, k c

34

Stt M hng M t hng ho Thu sut(%)ph liu v mnh vn

8102.10.00 - Bt 5- Loi khc:

8102.94.00 - - Molypen cha gia cng, k c thanh v que thuc t qu trnh thiu kt 5

8102.95.00 - -Thanh v que, tr cc loi thu c t qu trnh thiukt, dng hnh, tm, l, di v l mng 5

8102.96.00 - - Dy 58102.97.00 - - Ph liu v mnh vn 228102.99.00 - - Loi khc 5

108 81.03 Tantan v cc sn phm lm t tantan, k c phliu v mnh vn.8103.20.00 - Tantan cha gia cng, k c thanh v que thu c tqu trnh thiu kt; bt 5

8103.30.00 - Ph liu v mnh vn 228103.90.00 - Loi khc 5

109 81.04 Magie v cc sn phm ca magie, k c ph liu vmnh vn.- Magie cha gia cng:

8104.11.00 - - C cha hm lng magie t nht 99,8% tnh theo

trng lng 15

8104.19.00 - - Loi khc 158104.20.00 - Ph liu v mnh vn 22

8104.30.00 - Mt gia, phoi tin v ht, c phn loi theo cngkch c; bt 15

8104.90.00 - Loi khc 15

110 81.05Coban sten v cc sn phm trung gian khc tluyn coban; coban v cc sn phm bng coban, kc ph liu v mnh vn.

8105.20 - Coban sten v cc sn phm trung gian khc t luyncoban; coban cha gia cng; bt:8105.20.10 - - Coban cha gia cng 5

- - Loi khc:8105.20.90 - - - Bn thnh phm 58105.20.90 - - - Loi khc 58105.30.00 - Ph liu v mnh vn 228105.90.00 - Loi khc 5

111 81.06 Bismut v cc sn phm lm t bismut, k c phliu v mnh vn.- Bismut cha gia cng; ph liu v mnh vn; bt:

8106.00.10 - - Ph liu v mnh vn 228106.00.10 - - Loi khc 5

35

Stt M hng M t hng ho Thu sut(%)- Loi khc:

8106.00.90 - - Bn thnh phm 58106.00.90 - - Loi khc 5

112 81.07 Caimi v cc sn phm lm t caimi, k c phliu v mnh vn.8107.20.00 - Caimi cha gia cng; bt 58107.30.00 - Ph liu v mnh vn 22

- Loi khc:8107.90.00 - - Bn thnh phm 58107.90.00 - - Loi khc 5

113 81.08 Titan v cc sn phm lm t titan, k c ph liu vmnh vn.

8108.20.00 - Titan cha gia cng; bt 58108.30.00 - Ph liu v mnh vn 22


114 81.09 Zircon v cc sn phm lm t zircon, k c ph liuv mnh vn.

8109.20.00 - Zircon cha gia cng; bt 58109.30.00 - Ph liu v mnh vn 22


115 81.10 Antimon v cc sn phm lm t antimon, k c phliu v mnh vn.8110.10.00 - Antimon cha gia cng; bt 58110.20.00 - Ph liu v mnh vn 22


116 81.11 Mangan v cc sn phm lm t mangan, k c phliu v mnh vn.8111.00.00 - Ph liu v mnh vn 22


117 81.12Beryli, crom, germani, vanadi, gali, hafini, indi, niobi(columbi), reni, tali, v cc sn phm t cc kim loiny, k c ph liu v mnh vn.

36

Stt M hng M t hng ho Thu sut(%)- Beryli:

8112.12.00 - - Cha gia cng; bt 58112.13.00 - - Ph liu v mnh vn 22

- - Loi khc:8112.19.00 - - - Bn thnh phm 58112.19.00 - - - Loi khc 5

- Crom:8112.21.00 - - Cha gia cng; bt 58112.22.00 - - Ph liu v mnh vn 22


- Tali:8112.51.00 - - Cha gia cng; bt 58112.52.00 - - Ph liu v mnh vn 22


- Loi khc:- - Cha gia cng; ph liu v mnh vn; bt:

8112.92.00 - - - Ph liu v mnh vn 228112.92.00 - - - Loi khc 5


118 81.13 Gm kim loi v cc sn phm lm t gm kim loi,k c ph liu v mnh vn.8113.00.00 - Ph liu v mnh vn 22


37

Ph lc IIBIU THU NHP KHU U I

THEO DANH MC MT HNG CHU THU(Ban hnh km theo Thng t s 164/2013/TT-BTC

ngy 15/11/2013 ca B Ti chnh)

Mc ITHU SUT THU NHP KHU U I P DNG I VI

97 CHNG THEO DANH MC HNG HO NHP KHU VIT NAM

PHN ING VT SNG; CC SN PHM T NG VT

Ch gii.1. Trong phn ny, khi cp n mt ging hoc mt loi ng vt, tr khi c

yu cu khc, cn phi k n c ging hoc loi ng vt cn non.2. Tr khi c yu cu khc, trong ton b Danh mc ny bt c cp no lin

quan n cc sn phm "c lm kh" cng bao gm cc sn phm c kh nc, lmbay hi hoc lm kh bng ng lnh.

Chng 1ng vt sng

Ch gii.1. Chng ny bao gm tt c cc loi ng vt sng tr:(a) C v ng vt gip xc, ng vt thn mm v ng vt thu sinh khng

xng sng khc, thuc nhm 03.01, 03.06, 03.07 hoc 03.08;(b) Vi sinh vt nui cy v cc sn phm khc thuc nhm 30.02; v(c) ng vt thuc nhm 95.08.

M hng M t hng ho Thu sut(%)

01.01 Nga, la, la sng.- Nga:

0101.21.00 - - Loi thun chng nhn ging 00101.29.00 - - Loi khc 50101.30 - La:0101.30.10 - - Loi thun chng nhn ging 00101.30.90 - - Loi khc 50101.90.00 - Loi khc 5

01.02 ng vt sng h tru b.- Gia sc:

0102.21.00 - - Loi thun chng nhn ging 0

38

M hng M t hng ho Thu sut(%)0102.29 - - Loi khc:0102.29.10 - - - Gia sc c (k c b c) 50102.29.90 - - - Loi khc 5

- Tru:0102.31.00 - - Loi thun chng nhn ging 00102.39.00 - - Loi khc 50102.90 - Loi khc:0102.90.10 - - Loi thun chng nhn ging 00102.90.90 - - Loi khc 5

01.03 Ln sng.0103.10.00 - Loi thun chng nhn ging 0

- Loi khc:0103.91.00 - - Trng lng di 50 kg 50103.92.00 - - Trng lng t 50 kg tr ln 5

01.04 Cu, d sng.0104.10 - Cu:0104.10.10 - - Loi thun chng nhn ging 00104.10.90 - - Loi khc 50104.20 - D:0104.20.10 - - Loi thun chng nhn ging 00104.20.90 - - Loi khc 5

01.05 Gia cm sng, gm cc loi g thuc loi Gallusdomesticus, vt, ngan, ngng, g ty v g li.- Loi trng lng khng qu 185 g:

0105.11 - - G thuc loi Gallus domesticus:0105.11.10 - - - nhn ging 00105.11.90 - - - Loi khc 100105.12 - - G ty:0105.12.10 - - - nhn ging 00105.12.90 - - - Loi khc 50105.13 - - Vt, ngan:0105.13.10 - - - nhn ging 00105.13.90 - - - Loi khc 50105.14 - - Ngng:0105.14.10 - - - nhn ging 00105.14.90 - - - Loi khc 50105.15 - - G li:0105.15.10 - - - G li nhn ging 00105.15.90 - - - Loi khc 5

- Loi khc:0105.94 - - G thuc loi Gallus domesticus:0105.94.10 - - - nhn ging, tr g chi 0

39

M hng M t hng ho Thu sut(%)0105.94.40 - - - G chi 5

- - - Loi khc:0105.94.91 - - - - Trng lng khng qu 2 kg 50105.94.99 - - - - Loi khc 50105.99 - - Loi khc:0105.99.10 - - - Vt, ngan nhn ging 00105.99.20 - - - Vt, ngan loi khc 50105.99.30 - - - Ngng, g ty v g li nhn ging 00105.99.40 - - - Ngng, g ty v g li loi khc 5

01.06 ng vt sng khc.- ng vt c v:

0106.11.00 - - B ng vt linh trng 5

0106.12.00- - C voi, c nc heo v c heo (ng vt c v thuc b cvoi Cetacea); ln bin v c nc (ng vt c v thuc bSirenia); hi cu, s t bin v hi m (ng vt c v thucphn b Pinnipedia)

5

0106.13.00 - - Lc v h lc (Camelidae) 50106.14.00 - - Th 50106.19.00 - - Loi khc 50106.20.00 - Loi b st (k c rn v ra) 5

- Cc loi chim:0106.31.00 - - Chim sn mi 5

0106.32.00 - - Vt (k c vt ln chu M, vt nh ui di, vt ui div vt c mo) 5

0106.33.00 - - iu; iu c (Dromaius novaehollandiae) 50106.39.00 - - Loi khc 5

- Cn trng:0106.41.00 - - Cc loi ong 50106.49.00 - - Loi khc 50106.90.00 - Loi khc 5

40

Chng 2Tht v ph phm dng tht n c sau git m

Ch gii.1. Chng ny khng bao gm:(a) Nhng sn phm thuc loi c m t trong cc nhm 02.01 n 02.08

hoc 02.10, nhng khng thch hp lm thc n cho ngi;(b) Rut, bong bng hoc d dy ca ng vt (nhm 05.04) hoc tit ng vt

(nhm 05.11 hoc 30.02); hoc(c) M ng vt, tr cc sn phm ca nhm 02.09 (Chng 15).


02.01 Tht ca ng vt h tru b, ti hoc p lnh.0201.10.00 - Tht c con v na con khng u 300201.20.00 - Tht pha c xng khc 200201.30.00 - Tht lc khng xng 14

02.02 Tht ca ng vt h tru b, ng lnh.0202.10.00 - Tht c con v na con khng u 200202.20.00 - Tht pha c xng khc 200202.30.00 - Tht lc khng xng 14

02.03 Tht ln, ti, p lnh hoc ng lnh.- Ti hoc p lnh:

0203.11.00 - - Tht c con v na con khng u 250203.12.00 - - Tht mng, tht vai v cc mnh ca chng, c xng 250203.19.00 - - Loi khc 25

- ng lnh:0203.21.00 - - Tht c con v na c on khng u 150203.22.00 - - Tht mng, tht vai v cc mnh ca chng, c xng 150203.29.00 - - Loi khc 15

02.04 Tht cu hoc d, ti, p lnh hoc ng lnh.0204.10.00 - Tht cu non c con v na con khng u, ti hoc plnh 7

- Tht cu khc, ti hoc p lnh:0204.21.00 - - Tht c con v na con khng u 70204.22.00 - - Tht pha c xng khc 70204.23.00 - - Tht lc khng xng 70204.30.00 - Tht cu non, c con v na con khng u, ng lnh 7

- Tht cu khc, ng lnh:0204.41.00 - - Tht c con v na con khng u 70204.42.00 - - Tht pha c xng khc 70204.43.00 - - Tht lc khng xng 70204.50.00 - Tht d 7

41

M hng M t hng ho Thu sut(%)0205.00.00 Tht nga, la, la, ti, p lnh hoc ng lnh. 10

02.06 Ph phm n c sau git m ca ln, ng vt h trub, cu, d, nga, la, la, ti, p lnh hoc ng lnh.0206.10.00 - Ca ng vt h tru b, ti hoc p lnh 8

- Ca ng vt h tru b, ng lnh:0206.21.00 - - Li 80206.22.00 - - Gan 80206.29.00 - - Loi khc 80206.30.00 - Ca ln, ti hoc p lnh 8

- Ca ln, ng lnh:0206.41.00 - - Gan 80206.49.00 - - Loi khc 80206.80.00 - Loi khc, ti hoc p lnh 100206.90.00 - Loi khc, ng lnh 10

02.07 Tht v ph phm n c sau git m, ca gia cmthuc nhm 01.05, ti, p lnh hoc ng lnh.- Ca g thuc loi Gallus Domesticus:

0207.11.00 - - Cha cht mnh, ti hoc p lnh 400207.12.00 - - Cha cht mnh, ng lnh 40

0207.13.00 - - cht mnh v ph phm sau git m, ti hoc plnh 40

0207.14 - - cht mnh v ph phm sau git m, ng lnh:0207.14.10 - - - Cnh 200207.14.20 - - - i 200207.14.30 - - - Gan 20

- - - Loi khc:

0207.14.91 - - - - Tht c lc hoc tch khi xng bng phngphp c hc 20

0207.14.99 - - - - Loi khc 20- Ca g ty:

0207.24.00 - - Cha cht mnh, ti hoc p lnh 400207.25.00 - - Cha cht mnh, ng lnh 40

0207.26.00 - - cht mnh v ph phm sau git m, ti hoc p

lnh 40

0207.27 - - cht mnh v ph phm sau git m, ng lnh:0207.27.10 - - - Gan 20

- - - Loi khc:

0207.27.91 - - - - Tht c lc hoc tch khi xng bng phngphp c hc 20

0207.27.99 - - - - Loi khc 20- Ca vt, ngan:

0207.41.00 - - Cha cht mnh, ti hoc p lnh 400207.42.00 - - Cha cht mnh, ng lnh 400207.43.00 - - Gan bo, ti hoc p lnh 15

42

M hng M t hng ho Thu sut(%)0207.44.00 - - Loi khc, ti hoc p lnh 150207.45.00 - - Loi khc, ng lnh 15

- Ca ngng:0207.51.00 - - Cha cht mnh, ti hoc p lnh 400207.52.00 - - Cha cht mnh, ng lnh 400207.53.00 - - Gan bo, ti hoc p lnh 150207.54.00 - - Loi khc, ti hoc p lnh 150207.55.00 - - Loi khc, ng lnh 150207.60.00 - Ca g li 40

02.08 Tht khc v ph phm dng tht n c sau git mca ng vt khc, ti, p lnh hoc ng lnh.

0208.10.00 - Ca th 100208.30.00 - Ca b ng vt linh trng 10

0208.40

- Ca c voi, c nc heo v c heo (ng vt c v thuc bc voi Cetacea); ca ln bin v c nc (ng vt c vthuc b Sirenia); ca hi cu, s t bin v hi m (ngvt c v thuc phn b Pinnipedia):

0208.40.10- - Ca c voi, c nc heo v c heo (ng vt c v thucb c voi Cetacea); Ca ln bin v c nc (ng vt c vthuc b Sirenia)

10

0208.40.90 - - Loi khc 50208.50.00 - Ca loi b st (k c rn v ra) 100208.60.00 - Ca lc v h lc (Camelidae) 50208.90 - Loi khc:0208.90.10 - - i ch 100208.90.90 - - Loi khc 5

02.09M ln, khng dnh nc v m gia cm, cha nu chyhoc chit sut cch khc, ti, p lnh, ng lnh,mui, ngm nc mui, lm kh hoc hun khi.

0209.10.00 - Ca ln 100209.90.00 - Loi khc 10

02.10Tht v ph phm dng tht n c sau git m, mui,ngm nc mui, lm kh hoc hun khi; bt mn v btth n c lm t tht hoc ph phm dng tht saugit m.- Tht ln:

0210.11.00 - - Tht mng, tht vai v cc mnh ca chng, c xng 100210.12.00 - - Tht di v cc mnh ca chng 100210.19 - - Loi khc:0210.19.30 - - - Tht ln mui xng khi hoc tht mng khng xng 100210.19.90 - - - Loi khc 100210.20.00 - Tht ng vt h tru b 15

- Loi khc, k c bt mn v bt th n c lm t tht

43

M hng M t hng ho Thu sut(%)hoc ph phm dng tht sau git m:

0210.91.00 - - Ca b ng vt linh trng 20

0210.92- - Ca c voi, c nc heo v c heo (ng vt c v thucb Cetacea); ca ln bin v c nc (ng vt c v thucb Sirenia); ca hi cu, s t bin v hi m (ng vt cv thuc phn b Pinnipedia):

0210.92.10- - - Ca c voi, c nc heo v c heo (ng vt c v thucb Cetacea); Ca ln bin v c nc (ng vt c v thucb Sirenia)

20

0210.92.90 - - - Loi khc 200210.93.00 - - Ca loi b st (k c rn v ra) 200210.99 - - Loi khc:0210.99.10 - - - Tht g thi ming c lm kh ng lnh 200210.99.20 - - - Da ln kh 200210.99.90 - - - Loi khc 20

44

Chng 3C v ng vt gip xc, ng vt thn mm

v ng vt thu sinh khng xng sng khc

Ch gii1. Chng ny khng bao gm:(a) ng vt c v thuc nhm 01.06;(b) Tht ca ng vt c v thuc nhm 01.06 (nhm 02.08 hoc 02.10);(c) C (k c gan, s v bc trng c) hoc ng vt gip xc, ng vt thn mm

hay ng vt thu sinh khng xng sng khc, cht v khng thch hp dng lmthc n cho ngi hoc v l do chng loi hoc v trng thi ca chng (Chng 5); ccloi bt mn, bt th hoc bt vin lm t c hoc ng vt gip xc, ng vt thn mmhoc ng vt thu sinh khng xng sng khc, khng thch hp dng lm thc n chongi (nhm 23.01); hoc

(d) Trng c tm mui hoc cc sn phm thay th trng c tm mui t trng c(nhm 16.04).

2. Trong Chng ny khi nim "bt vin" c ngha l cc sn phm c lin kthoc bng cch nn trc tip hoc bng cch cho thm mt lng nh cht kt dnh.


03.01 C sng.- C cnh:

0301.11 - - C nc ngt:0301.11.10 - - - C bt 15

- - - Loi khc:0301.11.91 - - - - C chp Koi (Cyprinus carpio) 200301.11.92 - - - - C vng (Carassius auratus) 200301.11.93 - - - - C chi Thi Lan (Beta splendens) 200301.11.94 - - - - C tai tng da beo (Astronotus ocellatus) 200301.11.95 - - - - C rng (Scleropages formosus) 200301.11.99 - - - - Loi khc 200301.19 - - Loi khc:0301.19.10 - - - C bt 150301.19.90 - - - Loi khc 20

- C sng khc:

0301.91.00- - C hi vn (c hi nc ngt) (Salmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchusaguabonita, Oncorhynchus gilae, Oncorhynchus apache vOncorhynchus chrysogaster)

20

0301.92.00 - - C chnh (Anguilla spp.) 20

0301.93- - C chp (Cyprinus carpio, Carassius carassius,Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus):

0301.93.10 - - - nhn ging, tr c bt 00301.93.90 - - - Loi khc 200301.94.00 - - C ng vy xanh i Ty Dng v Thi Bnh Dng 20

45

M hng M t hng ho Thu sut(%)(Thunnus thynnus, Thunnus orientalis)

0301.95.00 - - C ng vy xanh phng nam (Thunnus maccoyii) 200301.99 - - Loi khc:

- - - C bt mng bin hoc c bt lapu lapu:0301.99.11 - - - - nhn ging 00301.99.19 - - - - Loi khc 20

- - - C bt loi khc:0301.99.21 - - - - nhn ging 00301.99.29 - - - - Loi khc 20

- - - C bin khc:0301.99.31 - - - - C mng bin nhn ging 00301.99.39 - - - - Loi khc 200301.99.40 - - - C nc ngt khc 20

03.02 C, ti hoc p lnh, tr phi-l c (fillets) v cc loitht c khc thuc nhm 03.04.- C hi, tr gan, s v bc trng c:

0302.11.00

- - C hi vn (c hi nc ngt) (Salmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchusaguabonita, Oncorhynchus gilae, Oncorhynchus apache vOncorhynchus chrysogaster)

10

0302.13.00

- - C hi Thi Bnh Dng (Oncorhynchus n erka,Oncorhynchus gorbuscha, Oncorhynchus keta,Oncorhynchus tschawytscha, Oncorhynchus kisutch,Oncorhynchus masou v Oncorhynchus rhodurus)

10

0302.14.00 - - C hi i Ty Dng (Salmo salar) v c hi sng a-nup (Hucho Hucho) 10

0302.19.00 - - Loi khc 20- C dt (Pleuronectidae, Bothidae, Cynoglossidae,Soleidae, Scophthalmidae v Citharidae), tr gan, s v bctrng c:

0302.21.00- - C bn li nga (Halibut) (Reinhardtiushippoglossoides, Hippoglossus hippoglossus, Hippoglossusstenolepis)

20

0302.22.00 - - C bn sao (Pleuronectes platessa) 200302.23.00 - - C bn sole (Solea spp.) 200302.24.00 - - C bn Turbot (Psetta maxima) 150302.29.00 - - Loi khc 15

- C ng (thuc ging Thunus), c ng vn hoc c ngbng c sc (Euthynnus (Katsuwonus) pelamis), tr gan, sv bc trng c:

0302.31.00 - - C ng trng hoc vy di (Thunnus alalunga) 150302.32.00 - - C ng vy vng (Thunnus albacares) 150302.33.00 - - C ng vn hoc c ng bng c sc 200302.34.00 - - C ng mt to (Thunnus obesus) 150302.35.00 - - C ng vy xanh i Ty Dng v Thi Bnh Dng 15

46


0302.36.00 - - C ng vy xanh phng Nam (Thunnus maccoyii) 150302.39.00 - - Loi khc 15

- C trch (Clupea harengus, Clupea pallasii), c cm (ctrng) (Engraulis spp.), c Sc-in (Sardina pilchardus,Sardinops spp.), c Sc-in nhit i (Sardinella spp.), ctrch k hoc c trch cm (Sprattus sprattus), c thu(Scomber scombrus, Scomber australasicus, Scomberjaponicus), c sng v c ng (Trachurus spp.), c gi(Rachycentron canadum) v c kim (Xiphias gladius), trgan, s v bc trng c:

0302.41.00 - - C trch (Clupea harengus, Clupea pallasii) 200302.42.00 - - C cm (c trng) (Engraulis spp.) 12

0302.43.00- - C Sc-in (Sardina pilchardus, Sardinops spp.), c Sc-in nhit i (Sardinella spp.), c trch k hoc c trch cm(Sprattus sprattus)

20

0302.44.00 - - C thu (Scomber scombrus, Scomber australasicus,Scomber japonicus) 150302.45.00 - - C sng v c ng (Trachurus spp.) 120302.46.00 - - C gi (Rachycentron canadum) 120302.47.00 - - C kim (Xiphias gladius) 12

- H c Bregmacerotidae, Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae vMuraenolepididae, tr gan, s v bc trng c:

0302.51.00 - - C tuyt (Gadus morhua, Gadus ogac, Gadusmacrocephalus) 20

0302.52.00 - - C tuyt chm en (Melanogrammus aeglefinus) 200302.53.00 - - C tuyt en (Pollachius virens) 200302.54.00 - - C tuyt Meluc (Merluccius spp., Urophycis spp.) 120302.55.00 - - C Minh Thi (Pollack Alaska) (Theragra

chalcogramma) 12

0302.56.00 - - C tuyt xanh (Micromesistius poutassou,Micromesistius australis) 120302.59.00 - - Loi khc 12

- C r phi (Oreochromis spp.), c da trn (Pangasius spp.,Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinuscarpio, Carassius Carassius, Ctenopharyngodon idellus,Hypophthalmichthys spp., Cirrhinus spp.,Mylopharyngodon piceus), c chnh (Anguilla spp.), c rsng Nile (Lates niloticus) v c u rn (Channa spp.), trgan, s v bc trng c:

0302.71.00 - - C r phi (Oreochromis spp.) 200302.72 - - C da trn (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.):0302.72.10 - - - C basa (Pangasius pangasius) 200302.72.90 - - - Loi khc 20

47


0302.73- - C chp (Cyprinus carpio, Carassius carassius,Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus):

0302.73.10 - - - C Mrigal (Cirrhinus cirrhosus) 200302.73.90 - - - Loi khc 200302.74.00 - - C chnh (Anguilla spp.) 200302.79.00 - - Loi khc 20

- Loi c khc, tr gan, s v bc trng c:0302.81.00 - - C nhm gc v c mp khc 150302.82.00 - - C ui (Rajidae) 120302.83.00 - - C rng ca (Dissostichus spp.) 120302.84.00 - - C si (Dicentrarchus spp.) 120302.85.00 - - C trp bin (Sparidae) 12

- - Loi khc:- - - C bin:

0302.89.12 - - - - C bin nh Chu M vy di (Pentaprionlongimanus) 12

0302.89.13 - - - - C bin n tht u ging thn ln, mi t(Trachinocephalus myops) 12

0302.89.14- - - - C h savalai (Lepturacanthus savala), c Belanger(Johnius belangerii), c Reeve (Chrysochir aureus) v c mt to (Pennahia anea)

12

0302.89.15 - - - - C thu n (Rastrelliger kanagurta) v c thu o(Rastrelliger faughni) 12

0302.89.16- - - - C sng, c ui in (Megalaspis cordyla), c aochm (Drepane punctata) v c nhng ln (Sphyraenabarracuda)

12

0302.89.17 - - - - C chim trng (Pampus argenteus) v c chim en(Parastromatus niger) 120302.89.18 - - - - C hng bc (Lutjanus argentimaculatus) 120302.89.19 - - - - Loi khc 12

- - - Loi khc:

0302.89.22 - - - - C rohu (Labeo rohita), c catla (Catla catla) v cdm (Puntius chola) 20

0302.89.24 - - - - C nc ngt da rn h Anabantidae (Trichogasterpectoralis) 20

0302.89.26 - - - - C nh n (Polynemus indicus) v c so

(pomadasys argenteus) 200302.89.27 - - - - C trch dy mnh Hisla (Tenualosa ilisha) 200302.89.28 - - - - C leo (Wallago attu) v c da trn sng loi ln(Sperata seenghala) 200302.89.29 - - - - Loi khc 200302.90.00 - Gan, s v bc trng c 20

03.03 C, ng lnh, tr phi-l c (fillets) v cc loi tht khcthuc nhm 03.04.

48

M hng M t hng ho Thu sut(%)- C hi, tr gan, s v bc trng c:

0303.11.00 - - C hi (Oncorhynchus nerka) 15

0303.12.00

- - C hi Thi Bnh Dng khc (Oncorhynchus gorbuscha,Oncorhynchus keta, Oncorhynchus tschawytscha,Oncorhynchus kisutch, Oncorhynchus masou vOncorhynchus rhodurus)

12

0303.13.00 - - C hi i Ty Dng (Salmo salar) v c hi sng a

-

nup (Hucho Hucho) 10

0303.14.00


10

0303.19.00 - - Loi khc 19- C r phi (Oreochromis spp.), c da trn (Pangasius spp.,Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinuscarpio, Carassius Carassius, Ctenopharyngodon idellus,Hypophthalmichthys spp., Cirrhinus spp.,Mylopharyngodon piceus), c chnh (Anguilla spp.), c rsng Nile (Lates niloticus) v c u rn (Channa spp.), trgan, s v bc trng c:

0303.23.00 - - C r phi (Oreochromis spp.) 200303.24.00 - - C da trn (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.) 20

0303.25.00- - C chp (Cyprinus carpio, Carassius carassius,Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus)

20

0303.26.00 - - C chnh (Angullla spp.) 150303.29.00 - - Loi khc 20

- C dt (Pleuronectidae, Bothidae, Cynoglossidae,Soleidae, Scophthalmidae v Citharidae), tr gan, s v bctrng c:

0303.31.00- - C bn li nga (Halibut) (Reinhardtiushippoglossoides, Hippoglossus hippoglossus, Hippoglossusstenolepis)

12

0303.32.00 - - C bn sao (Pleuronectes platessa) 200303.33.00 - - C bn sole (Solea spp.) 200303.34.00 - - C bn Turbot (Psetta maxima) 150303.39.00 - - Loi khc 15

- C ng (thuc ging Thunus), c ng vn hoc c ngbng c sc (Euthynnus (Katsuwonus) pelamis), tr gan, sv bc trng c:

0303.41.00 - - C ng trng hoc vy di (Thunnus alalunga) 120303.42.00 - - C ng vy vng (Thunnus albacares) 200303.43.00 - - C ng vn hoc c ng bng c sc 150303.44.00 - - C ng mt to (Thunnus obesus) 200303.45.00 - - C ng vy xanh i Ty Dng v Thi Bnh Dng 14

49


0303.46.00 - - C ng vy xanh phng Nam (Thunnus maccoyii) 150303.49.00 - - Loi khc 15

- C trch (Clupea harengus, Clupea pallasii), c sc-in(Sardina pilchardus, Sardinops spp.), c sc-in nhit i(Sardinella spp.), c trch k hoc c trch cm (Sprattussprattus), c thu (Scomber scombrus, Scomber australasicus,Scomber japonicus), c sng v c ng (Trachurus spp.), cgi (Rachycentron canadum) v c kim (Xiphias gladius),tr gan, s v bc trng c:

0303.51.00 - - C trch (Clupea harengus, Clupea pallasii) 10

0303.53.00- - C sc-in (Sardina pilchardus, Sardinops spp.), c sc-in nhit i (Sardinella spp.), c trch k hoc c trch cm(Sprattus sprattus)

20

0303.54.00 - - C thu (Scomber scombrus, Scomber australasicus,Scomber japonicus) 130303.55.00 - - C sng v c ng (Trachurus spp.) 100303.56.00 - - C gi (Rachycentron canadum) 100303.57.00 - - C kim (Xiphias gladius) 10

- H c Bregmacerotidae, Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae andMuraenolepididae, tr gan, s v bc trng c:

0303.63.00 - - C tuyt (Gadus morhua, Gadus ogac , Gadusmacrocephalus) 14

0303.64.00 - - C tuyt chm en (Melanogrammus aeglefinus) 140303.65.00 - - C tuyt en (Pollachius virens) 140303.66.00 - - C tuyt Meluc (Merluccius spp., Urophycis spp.) 12

0303.67.00 - - C Minh Thi (Pollack Alaska) (Theragrachalcogramma) 10

0303.68.00 - - C tuyt xanh (Micromesistius poutassou,Micromesistius australis) 100303.69.00 - - Loi khc 10

- Loi c khc, tr gan, s v bc trng c:0303.81.00 - - C nhm gc v c mp khc 150303.82.00 - - C ui (Rajidae) 100303.83.00 - - C rng ca (Dissostichus spp.) 100303.84.00 - - C si (Dicentrarchus spp.) 200303.89 - - Loi khc:

- - - C bin:0303.89.12 - - - - C vy di (Pentaprion longimanus) 100303.89.13 - - - - C bin n tht, u ging thn ln, mi t(Trachinocephalus myops) 10

0303.89.14- - - - C h savalai (Lepturacanthus savala), c Belanger(Johnius belangerii), c Reeve (Chrysochir aureus) v c mt to (Pennahia anea)

10

0303.89.15 - - - - C thu n (Rastrelliger kanagurta) v c thu o 10

50

M hng M t hng ho Thu sut(%)(Rastrelliger faughni)

0303.89.16- - - - C sng, c ui in (Megalaspis cordyla), c aochm (Drepane punctata) v c nhng ln (Sphyraenabarracuda)

10

0303.89.17 - - - - C chim trng (Pampus argenteus) v c chi m en(Parastromatus niger) 100303.89.18 - - - - C hng bc (Lutjanus argentimaculatus) 100303.89.19 - - - - Loi khc 10

- - - Loi khc:

0303.89.22 - - - - C rohu (Labeo rohita), c catla (Catla catla) v cdm (Puntius chola) 20

0303.89.24 - - - - C nc ngt da rn h Anabantidae (Trichogasterpectoralis) 20

0303.89.26 - - - - C nh n (Polynemus indicus) v c so(pomadasys argenteus) 200303.89.27 - - - - C trch dy mnh Hisla (Tenualosa ilisha) 200303.89.28 - - - - C leo (Wallago attu) v c da trn sng loi ln(Sperata seenghala) 200303.89.29 - - - - Loi khc 200303.90 - Gan, s v bc trng c:0303.90.10 - - Gan 120303.90.20 - - S v bc trng c 12

03.04 Phi-l c v cc loi tht c khc ( hoc cha xay,nghin, bm), ti, p lnh hoc ng lnh.- Phi-l c ti hoc p lnh ca c r phi (Oreochromisspp.), c da trn (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.), c chp (Cyprinus carpio, CarassiusCarassius, Ctenopharyngodon idellus, Hypophthalmichthysspp., Cirrhinus spp., Mylopharyngodon piceus), c chnh(Anguilla spp.), c r sng Nile (Lates niloticus) v c urn (Channa spp.):

0304.31.00 - - C r phi (Oreochromis spp.) 150304.32.00 - - C da trn (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.) 150304.33.00 - - C r sng Nile (Lates niloticus) 150304.39.00 - - Loi khc 15

- Phi-l c ti hoc p lnh ca cc loi c khc:

0304.41.00

- - C hi Thi Bnh Dng (Oncorhynchus nerka,Oncorhynchus gorbuscha, Oncorhynchus keta,Oncorhynchus tschawytscha, Oncorhynchus kisutch,Oncorhynchus masou v Oncorhynchus rhodurus), C hii Ty Dng (Salmo salar) v c hi sng a -nup(Hucho hucho)

15

0304.42.00 - - C hi vn (c hi nc ngt) (Sa lmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus 15

51

M hng M t hng ho Thu sut(%)aguabonita, Oncorhynchus gilae, Oncorhynchus apache vOncorhynchus chrysogaster)

0304.43.00 - - C dt (Pleuronectidae, Bothidae, Cynoglossidae,Soleidae, Scophthalmidae v Citharidae) 15

0304.44.00- - H c Bregmacerotidae, Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae vMuraenolepididae

15

0304.45.00 - - C kim (Xiphias gladius) 150304.46.00 - - C rng ca (Dissostichus spp.) 150304.49.00 - - Loi khc 15

- Loi khc, ti hoc p lnh:

0304.51.00

- - C r phi (Oreochromis spp.), c da trn (Pangasius spp.,Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinuscarpio, Carassius Carassius, Ctenopharyngodon idellus,Hypophthalmichthys spp., Cirrhinus spp.,Mylopharyngodon piceus), c chnh (Anguilla spp.), c rsng Nile (Lates niloticus) v c u rn (Channa spp.)

15

0304.52.00 - - C hi 15


15

0304.54.00 - - C kim (Xiphias gladius) 150304.55.00 - - C rng ca (Dissostichus spp.) 150304.59.00 - - Loi khc 15

- Phi-l ng lnh ca c r phi (Oreochromis spp.), c datrn (Pangasius spp., Silurus spp., Clarias spp., Ictalurusspp.), c chp (Cyprinus carpio, Carassius Carassius,Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus), c chnh(Anguilla spp.), c r sng Nile (Lates niloticus) v c urn (Channa spp.):

0304.61.00 - - C r phi (Oreochromis spp.) 150304.62.00 - - C da trn (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.) 150304.63.00 - - C r sng Nile (Lates niloticus) 150304.69.00 - - Loi khc 15

- Phi-l ng lnh ca h c Bregmacerotidae,Euclichthyidae, Gadidae, Macrouridae, Melanonidae,Merlucciidae, Moridae v Muraenolepididae:


0304.72.00 - - C tuyt chm en (Melanogrammus aeglefinus) 150304.73.00 - - C tuyt en (Pollachius virens) 150304.74.00 - - C tuyt Meluc (Merluccius spp., Urophycis spp.) 15


52

M hng M t hng ho Thu sut(%)0304.79.00 - - Loi khc 15

- Phi-l ng lnh ca cc loi c khc:

0304.81.00

- - C hi Thi Bnh Dng (Oncorhynchus nerka,Oncorhynchus gorbuscha, Oncorhynchus keta,Oncorhynchus tschawytscha, Oncorhynchus kisutch,Oncorhynchus masou v Oncorhynchus rhodurus), C hii Ty Dng (Salmo salar) v c hi sng a-nup(Hucho hucho)

15

0304.82.00


15

0304.83.00 - - C dt (Pleuronectidae, Bothidae, Cynoglossidae,Soleidae, Scophthalmidae v Citharidae) 150304.84.00 - - C kim (Xiphias gladius) 150304.85.00 - - C rng ca (Dissostichus spp.) 150304.86.00 - - C trch (Clupea harengus, Clupea pallasii) 150304.87.00 - - C ng (thuc ging Thunus), c ng vn hoc c ngbng c sc (Euthynnus (Katsuwonus) pelamis) 15

0304.89.00 - - Loi khc 15- Loi khc, ng lnh:

0304.91.00 - - C kim (Xiphias gladius) 150304.92.00 - - C rng ca (Dissostichus spp.) 15

0304.93.00


15


0304.95.00- - H c Bregmacerotidae, Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae vMuraenolepididae, tr c Minh Thi (Pollack Alaska)(Theragra chalcogramma)

15

0304.99.00 - - Loi khc 15

03.05C, lm kh, mui hoc ngm nc mui; c hun khi, hoc cha lm chn trc hoc trong qu trnh hunkhi; bt mn, bt th v bt vin lm t c, thch hpdng lm thc n cho ngi.

0305.10.00 - Bt mn, bt th v bt vin lm t c, thch hp dng lmthc n cho ngi 20

0305.20 - Gan, s v bc trng c, lm kh, hun khi, mui hocngm nc mui:0305.20.10 - - Ca c nc ngt, lm kh, mui hoc ngm nc mui 20

53

M hng M t hng ho Thu sut(%)0305.20.90 - - Loi khc 20

- Phi-l c, lm kh, mui hoc ngm nc mui, nhngkhng hun khi:

0305.31.00


20


20

0305.39 - - Loi khc:

0305.39.10- - - C nhi nc ngt (Xenentodon cancila), c phn divng (Upeneus vittatus) v c long-rakered trevally (Uluamentalis) (c nc c)

20

0305.39.20- - - C h savalai (Lepturacanthus savala), c Belanger(Johnius belangerii), c Reeve (Chrysochir aureus) v c mt to (Pennahia anea)

20

0305.39.90 - - - Loi khc 20- C hun khi, k c phi-l c, tr ph phm n c saugit m:

0305.41.00

- - C hi Thi Bnh Dng (Oncorhynchus nerka,Oncorhynchus gorbuscha, Oncorhynchus keta,Oncorhynchus tschawytscha, Oncorhynchus kisutch,Oncorhynchus masou v Oncorhynchus rhodurus),C hii Ty Dng (Salmo salar) v c hi sng a-nup(Hucho hucho)

15

0305.42.00 - - C trch (Clupea harengus, Clupea pallasii) 20

0305.43.00- - C hi vn (c hi nc ngt) (Salmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchusaguabonita, Oncorhynchus gilae, Oncorhynchus apache vOncorhynchus chrysogaster)

20

0305.44.00


20

0305.49.00 - - Loi khc 20- C kh, tr ph phm n c sau git m, c hoc khngmui nhng khng hun khi:


0305.59 - - Loi khc:0305.59.20 - - - C bin 20

54

M hng M t hng ho Thu sut(%)0305.59.90 - - - Loi khc 20

- C, mui nhng khng lm kh hoc khng hun khi v cngm nc mui, tr ph phm n c sau git m:

0305.61.00 - - C trch (Clupea harengus, Clupea pallasii) 200305.62.00 - - C tuyt (Gadus morhua, Gadus ogac, Gadus

macrocephalus) 200305.63.00 - - C cm ( c trng) (Engraulis spp.) 20

0305.64.00


20

0305.69 - - Loi khc:0305.69.10 - - - C bin 200305.69.90 - - - Loi khc 20

- Vy c, u, ui, d dy v ph phm khc n c cac sau git m:

0305.71.00 - - Vy c mp 200305.72 - - u c, ui v d dy:0305.72.10 - - - D dy c 150305.72.90 - - - Loi khc 150305.79.00 - - Loi khc 15

03.06

ng vt gip xc, hoc cha bc mai, v, sng, ti,p lnh, ng lnh, lm kh, mui hoc ngm ncmui; ng vt gip xc hun khi, hoc cha bc mai,v, hoc cha lm chn trc hoc trong qu trnhhun khi; ng vt gip xc cha bc mai, v, hpchn hoc luc chn trong nc, hoc cha p lnh,ng lnh, lm kh, mui, hoc ngm nc mui; btth, bt mn v bt vin ca ng vt gip xc, thch hpdng lm thc n cho ngi.- ng lnh:

0306.11.00 - - Tm hm v cc loi tm bin khc (Palinurus spp.,Panulirus spp., Jasus spp.) 150306.12.00 - - Tm hm (Homarus spp.) 100306.14 - - Cua, gh:0306.14.10 - - - Cua, gh v mm 30306.14.90 - - - Loi khc 00306.15.00 - - Tm hm Na Uy (Nephrops norvegicus) 100306.16.00 - - Tm shrimps v tm prawn nc lnh (Pandalus spp.,Crangon crangon) 30306.17 - - Tm shrimps v tm prawn khc:0306.17.10 - - - Tm s (Penaeus monodon) 120306.17.20 - - - Tm th chn trng (Litopenaeus vannamei) 12

55

M hng M t hng ho Thu sut(%)0306.17.30 - - - Tm cng xanh (Macrobrachium rosenbergii) 120306.17.90 - - - Loi khc 0

0306.19.00 - - Loi khc, bao gm bt th, bt mn v bt vin ca

ng vt gip xc, thch hp dng lm thc n cho ngi 0

- Khng ng lnh:

0306.21 - - Tm hm v cc loi tm bin khc (Palinurus spp.,Panulirus spp., Jasus spp.):0306.21.10 - - - nhn ging 00306.21.20 - - - Loi khc, sng 100306.21.30 - - - Ti hoc p lnh 10

- - - Loi khc:0306.21.91 - - - - ng hp kn kh 100306.21.99 - - - - Loi khc 100306.22 - - Tm hm (Homarus spp.):0306.22.10 - - - nhn ging 00306.22.20 - - - Loi khc, sng 100306.22.30 - - - Ti hoc p lnh 10

- - - Loi khc:0306.22.91 - - - - ng hp kn kh 100306.22.99 - - - - Loi khc 100306.24 - - Cua, gh:0306.24.10 - - - Sng 00306.24.20 - - - Ti hoc p lnh 0

- - - Loi khc:0306.24.91 - - - - ng hp kn kh 100306.24.99 - - - - Loi khc 100306.25.00 - - Tm hm NaUy (Nephrops norvegicus) 100306.26 - - Tm shrimps v tm prawn nc lnh (Pandalus spp.,Crangon crangon):0306.26.10 - - - nhn ging 00306.26.20 - - - Loi khc, sng 00306.26.30 - - - Ti hoc p lnh 0

- - - Kh:0306.26.41 - - - - ng hp kn kh 100306.26.49 - - - - Loi khc 10

- - - Loi khc:0306.26.91 - - - - ng hp kn kh 100306.26.99 - - - - Loi khc 100306.27 - - Tm shrimps v tm prawn loi khc:

- - - nhn ging:0306.27.11 - - - - Tm s (Penaeus monodon) 00306.27.12 - - - - Tm th chn trng (Litopenaeus vannamei) 00306.27.19 - - - - Loi khc 0

- - - Loi khc, sng:0306.27.21 - - - - Tm s (Penaeus monodon) 10

56

M hng M t hng ho Thu sut(%)0306.27.22 - - - - Tm th chn trng (Litopenaeus vannamei) 100306.27.29 - - - - Loi khc 0

- - - Ti hoc p lnh:0306.27.31 - - - - Tm s (Penaeus monodon) 100306.27.32 - - - - Tm th chn trng (Litopenaeus vannamei) 120306.27.39 - - - - Loi khc 0

- - - Kh:0306.27.41 - - - - ng hp kn kh 100306.27.49 - - - - Loi khc 10

- - - Loi khc:0306.27.91 - - - - ng hp kn kh 100306.27.99 - - - - Loi khc 10

0306.29 - - Loi khc, bao gm bt th, bt mn v bt vin cang vt gip xc, thch hp dng lm thc n cho ngi:0306.29.10 - - - Sng 00306.29.20 - - - Ti hoc p lnh 00306.29.30 - - - Bt th, bt mn v bt vin 20

- - - Loi khc:0306.29.91 - - - - ng hp kn kh 100306.29.99 - - - - Loi khc 10

03.07

ng vt thn mm, hoc cha bc mai, v, sng,ti, p lnh, ng lnh, lm kh, mui hoc ngmnc mui; ng vt thn mm hun khi, hoc chabc mai, v, hoc cha lm chn trc hoc trong qutrnh hun khi; bt mn, bt th v bt vin ca ng vtthn mm, thch hp dng lm thc n cho ngi

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