Thông tư 182/2015/TT-BTC ban hành Biểu thuế Xuất khẩu 2016, Biểu thuế Nhập khẩu ưu đãi 2016 theo danh mục mặt hàng chịu thuế

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

S: 182/2015/TT-BTC H Ni, ngy 16 thng 11 nm 2015

THNG T Ban 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 gii ca nc Cng ho x hi ch ngha Vit Nam;

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

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

Cn c Ngh quyt s 830/2009/UBTV12 ngy 17/10/2009 ca U ban Thng v Quc hi v vic sa i Ngh quyt s 295/2007/NQ-UBTVQH12 ngy 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 quy nh chi tit thi hnh mt s iu ca Lut Thu xut khu, Thu nhp khu;

Cn c Ngh nh s 215/2013/N-CP ngy 23/12/2013 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh;

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

lc I. 2. Biu thu nhp khu u i theo danh mc mt hng chu thu quy nh ti

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Ph lc II. iu 2. Biu thu xut khu theo danh mc mt hng chu thu 1. 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 hoc 10 ch s), mc thu sut thu xut khu quy nh cho tng mt hng chu thu xut khu.

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

3. Mt hng than g rng trng thuc m hng 4402.90.90 c p dng mc thu sut thu xut khu 5% quy nh ti Biu thu xut khu ban hnh km theo Thng t ny phi p ng cc tiu ch k thut nh sau:

Tiu ch Yu cu Hm lng tro 3% Hm lng carbon c nh (C)-l carbon nguyn t, khng mi, khng khi khi tip la. 70%

Nhit lng 7000Kcal/kg Hm lng lu hunh 0,2%

4. Mt hng kim hon bng vng (thuc nhm 71.13), k ngh bng vng (thuc nhm 71.14) v cc sn phm khc bng vng (thuc cc nhm 71.15) c p dng mc thu xut khu 0% nu p ng cc iu kin sau y: a) Ngoi h s hi quan i vi hng ha xut khu theo quy nh chung, phi c Phiu kt qu th nghim xc nh hm lng vng di 95% do t chc th nghim xc nh hm lng vng trang sc, m ngh c tn quy nh ti im b khon 4 iu 2 Thng t ny cp (xut trnh 01 bn chnh i chiu, np 01 bn chp cho c quan hi quan). b) T chc th nghim xc nh hm lng vng trang sc, m ngh c Tng cc Tiu chun o lng Cht lng ch nh gm: Trung tm K thut Tiu chun o lng Cht lng 1, Trung tm K thut Tiu chun o lng Cht lng 3, Vin Ngc hc v Trang sc Doji, Ngn hng Thng mi C phn Chu Trung tm vng hoc t chc c quyt nh ch nh t chc th nghim xc nh hm lng vng ca Tng cc Tiu chun o lng Cht lng. c) Trng hp cc mt hng l kim hon bng vng (thuc nhm 71.13), k ngh bng vng (thuc nhm 71.14) v cc sn phm khc bng vng (thuc nhm 71.15) xut khu theo hnh thc gia cng xut khu hoc c iu kin xc nh l c sn xut t ton b nguyn liu nhp khu, xut khu theo loi hnh sn xut xut khu th khi lm th tc hi quan thc hin theo quy nh hin hnh, khng phi xut trnh Phiu kt qu th nghim xc nh hm lng vng. i vi trng hp xut khu theo hnh thc sn xut xut khu th khi lm th tc hi quan, doanh nghip phi xut trnh giy php nhp khu vng nguyn liu ca ngn hng nh nc theo quy nh ti Thng t s 16/2012/TT-NHNN ngy 25/5/2012.

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

Ph lc II bao gm: 1. Mc I: Quy nh thu sut thu nhp khu u i p dng i vi 97

chng theo danh mc hng ha nhp khu Vit Nam. Ni dung gm tn cc Phn, Chng, Ch gii phn, ch gii chng; Danh mc biu thu c chi tit m t hng ho (tn nhm mt hng v tn mt hng), m hng (08 ch s), mc thu 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 khu u 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 ti Chng 98.

a) Ch gii chng: Cc mt hng c tn nu ti khon 1 phn I mc II ph lc II ban hnh km theo Thng t ny c p dng mc thu sut thu nhp khu 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 khon 2.1 phn I mc II ph lc II ban hnh km theo Thng t ny;

- Cc mt hng: Giy kraft dng lm bao xi mng ty trng thuc nhm 98.07; Thp hp kim c cha nguyn t Bo v/hoc Crm thuc nhm 98.11; Cht lm y da, Kem h tr chc nng bo v da, gel lm gim so thuc nhm 98.25; Vi mnh nylong 1680/D/2 v 1890 D/2 thuc nhm 98.26; Dy ng c kch thc mt ct ngang ti a trn 6 mm nhng khng qu 8 mm thuc nhm 98.30 v Thp khng hp kim, dng thanh v dng cun cun khng u, c cn nng thuc nhm 98.39 c p dng mc thu sut thu nhp khu u i ring ti Chng 98 nu p ng cc tiu chun, thng s k thut quy nh c th ti khon 2.2, 2.3, 2.4, 2.5, 2.6, 2.7 phn I mc II ph lc II ban hnh km theo Thng t ny.

c) Cch thc phn loi, iu kin c p dng mc thu sut thu nhp khu u i ring ghi ti Chng 98, bo co kim tra vic s dng hng ha c p dng mc thu sut thu nhp khu u i ring ti Chng 98: Thc hin theo quy nh ti khon 3 phn I mc II ph lc II ban hnh km theo Thng t ny.

2.2. Danh mc nhm mt hng, mt hng v mc thu sut thu nhp khu u i ring gm: M hng ca nhm mt hng, mt hng thuc Chng 98; m t hng ho (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 hin theo quy nh c th ti phn II mc II ph lc II ban hnh km theo Thng t ny.

2.3. Cc nhm mt hng, mt hng c tn v c thc hin mc thu sut thu nhp khu u i ring quy nh ti Chng 98 nu iu kin p dng thu sut thu nhp khu u i c bit theo quy nh hin hnh th c la chn p

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dng mc thu sut thu nhp khu u i c bit quy nh ti cc Thng t ban hnh Biu thu nhp khu u i c bit hoc thu sut thu nhp khu 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 theo ct M hng tng ng ti Mc I Ph lc II nu ti Chng 98 v ghi ch m hng Chng 98 vo bn cnh.

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

iu 4. Thu sut thu nhp khu u i i vi cc mt hng my gia cng c kh trong nc cha sn xut c thuc Chng 84.

Cc mt hng my gia cng c kh thuc cc nhm hng t nhm 84.54 n nhm 84.63 ca Biu thu nhp khu u i ban hnh km theo Thng t ny nu thuc loi trong nc cha sn xut c th p dng thu sut thu nhp khu u i bng 0%. Danh mc mt hng trong nc sn xut c cn c theo quy nh ca B K hoch v u t, B Cng Thng.

iu 5. Thu nhp khu u i i vi mt hng t qua s dng nhp khu

Thu nhp khu u i i vi mt hng 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 s 36/2011/Q-TTg ngy 29/6/2011 ca Th tng Chnh ph v vic ban hnh mc thu nhp khu xe t ch ngi t 15 ch ngi ch xung qua s dng, Quyt nh s 24/2013/Q-TTg ngy 03/5/2013 sa i, b sung khon 1 iu 1 Quyt nh s 36/2011/Q-TTg ngy 29/6/2011 v cc vn bn hng dn, iu chnh mc thu nhp khu ca B Ti chnh.

2. Mc thu sut thu nhp khu u i i vi xe t ch ngi t 16 ch ngi tr ln (k c li xe) thuc nhm 87.02 v xe vn ti hng ho c tng trng lng c ti khng qu 5 tn thuc nhm 87.04 (tr xe ng lnh, xe thu gom ph thi c b phn nn ph thi, xe xi tc, xe bc thp ch hng ha c gi tr; xe ch 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 thuc cc nhm 87.02, 87.03, 87.04 bng 1,5 ln so vi mc thu sut thu nhp khu u i ca xe t mi cng chng loi thuc cc nhm 87.02, 87.03, 87.04 quy nh ti mc I ph lc II - Biu thu nhp khu u i theo danh mc mt hng chu 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 2016.

2. Thng t ny bi b:

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a) Thng t s 164/2013/TT-BTC ngy 15/11/2013 ban hnh Biu thu xut khu, Biu thu nhp khu u i theo danh mc mt hng chu thu. b) Thng t s 17/2014/TT-BTC ngy 14/2/2014 sa i mc thu sut thu nhp khu i vi mt hng sn thuc nhm 07.14 ti Biu thu nhp khu u i ban hnh km theo Thng t s 164/2013/TT-BTC ngy 15/11/2013 ca B Ti chnh: gim thu nhp khu mt hng sn thuc nhm 07.14 t 10% xung 3%. c) Thng t s 30/2014/TT-BTC ngy 07/3/2014 v vic sa i, b sung mc thu sut thu xut khu v m hng i vi mt hng bt cacbonat canxi ti Biu thu xut khu. d) Thng t s 111/2014/TT-BTC ngy 18/8/2014 sa i mc thu sut thu xut khu mt hng cao su thuc nhm 40.01, 40.02, 40.05 quy nh ti Biu thu xut khu ban hnh km theo Thng t s 164/2013/TT-BTC ngy 15/11/2013: Gim thu xut khu i vi mt s mt hng cao su t 1% xung 0%. e) Thng t 122/2014/TT-BTC ngy 27/8/2014 sa i, b sung danh mc nhm mt hng v mc thu sut thu nhp khu u i ring i vi mt hng khung gm gn ng c, c bung li, c tng trng lng c ti trn 20 tn nhng khng qu 45 tn quy nh ti Thng t s 164/2013/TT-BTC ngy 15/11/2013 ca B trng B Ti chnh. g) Thng t s 131/2014/TT-BTC ngy 10/9/2014 sa i mc thu sut thu nhp khu i vi mt hng phn bn thuc nhm 31.02 ti Biu thu nhp khu u i ban hnh km theo Thng t s 164/2013/TT-BTC ngy 15/11/2013. h) Thng t s 139/2014/TT-BTC ngy 23/9/2014 sa i mc thu nhp khu u i i vi mt s mt hng thuc nhm 84.58 v 84.59 ti Biu thu nhp khu u i ban hnh km theo Thng t s 164/2013/TT-BTC ngy 15/11/2013. i) Thng t s 173/2014/TT-BTC ngy 14/11/2014 sa i mc thu sut thu nhp khu u i i vi mt s mt hng ti Biu thu nhp khu u i ban hnh km theo Thng t s 164/2013/TT-BTC ngy 15/11/2013 ca B trng B Ti chnh thc hin cam kt WTO nm 2015. k) Thng t s 186/2014/TT-BTC ngy 08/12/2014 sa i, b sung Chng 98 quy nh m hng ha v mc thu sut thu nhp khu u i ring i vi mt s nhm mt hng ca Biu thu nhp khu u i ban hnh km theo Thng t s 164/2013/TT-BTC ngy 15/11/2013 ca B Ti chnh. l) Thng t s 36 /2015/TT-BTC ngy 23/3/2015 sa i mc thu sut thu xut khu i vi cc mt hng vng trang sc, k ngh v cc sn phm khc bng vng thuc cc nhm 7113, 71.14, 71.15 ti Biu thu xut khu. m) Thng t s 63/2015/TT-BTC ngy 06/5/2015 sa i mc thu sut thu xut khu i vi mt hng sn thuc nhm 07.14 ti Biu thu xut khu ban hnh theo Thng t s 164/2013/TT-BTC ca B trng B Ti chnh. n) Thng t s 78/2015/TT-BTC ngy 20/5/2015 sa i mc thu sut thu nhp khu u i i vi mt s mt hng xng, du thuc nhm 27.10 ti Biu thu nhp khu u i.

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o) Thng t s 101/2015/TT-BTC ngy 29/6/2015 b sung danh mc nhm mt hng v mc thu sut thu nhp khu u i ring i vi nguyn liu, vt t, linh kin v b phn ph tr sn xut cc sn phm cng ngh thng tin (CNTT) trng im thuc Chng 98 ca Biu thu nhp khu u i ban hnh km theo Thng t s 164/2013/TT-BTC ngy 15/11/2013 ca B trng B Ti chnh. p) Thng t s 131/2015/TT-BTC ngy 27/8/2015 sa i mc thu sut thu nhp khu u i i vi mt hng x staple tng hp t cc polyeste thuc m hng 5503.20.00 ti Biu thu nhp khu u i ban hnh km theo Thng t s 164/2013/TT-BTC ngy 15/11/2013 ca B trng B Ti chnh. q) Thng t s 141/2015/TT-BTC ngy 04/9/2015 dng thc hin Thng t s 63/2015/TT-BTC ngy 06/5/2015 ca B trng B Ti chnh sa i mc thu sut thu xut khu i vi mt hng sn thuc nhm 07.14 ti Biu thu xut khu. r) Thng t s 163/2015/TT-BTC ngy 05/11/2015 sa i mc thu sut thu nhp khu u i i vi xe c ng c dng vn ti hng ha thuc nhm 87.04 v b linh kin t, khung gm gn ng c, c bung li thuc Chng 98 ca Biu thu nhp khu u i. s) Thng t s 164/2015/TT-BTC ngy 05/11/2015 sa i, b sung danh mc nhm mt hng v mc thu sut thu nhp khu u i ring i vi nguyn liu, vt t, linh kin v b phn ph tr sn xut cc sn phm cng ngh thng tin (CNTT) trng im thuc Chng 98 ca Biu thu nhp khu u i ban hnh km theo Thng t s 164/2013/TT-BTC ngy 15/11/2013. t) Cc quy nh khc ca B Ti chnh v thu xut khu, thu nhp khu u i tri vi quy nh ti Thng t ny.

3. Trong qu trnh thc hin, cc vn bn lin quan c dn chiu ti Thng t ny m c sa i, b sung hoc thay th th thc hin theo vn bn sa 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

7

Ph lc I BIU THU XUT KHU

THEO DANH MC MT HNG CHU THU (Ban hnh km theo Thng t s 182/2015/TT-BTC

ngy 16/11/2015 ca B Ti chnh)

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

1 08.01 Da, qu hch Brazil (Brazil nut) v ht iu, ti hoc kh, hoc cha bc v hoc lt v.

- Da: 0801.11.00 - - qua cng on lm kh 0 0801.12.00 - - Da cn nguyn s 0 0801.19.00 - - Loi khc 0 - Qu hch Brazil (Brazil nut): 0801.21.00 - - Cha bc v 0 0801.22.00 - - bc v 0 - Ht iu: 0801.31.00 - - Cha bc v 0 0801.32.00 - - bc v 0

2 12.11

Cc loi cy v cc b phn ca cy (k c ht v qu), ch yu dng lm nc hoa, lm dc phm hoc thuc tr su, thuc dit nm hoc cc mc ch 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 0 1211.20.90 - - Loi khc 0 1211.30 - L coca: 1211.30.10 - - ct, nghin hoc dng bt 0 1211.30.90 - - Loi khc 0 1211.40.00 - Thn cy anh tc 0 1211.90 - Loi khc: - - Loi ch yu dng lm dc liu: 1211.90.11 - - - Cy gai du, ct, nghin hoc dng bt 0 1211.90.12 - - - Cy gai du, dng khc 0 1211.90.13 - - - R cy ba gc hoa 0 1211.90.14 - - - Loi khc, ct, nghin hoc dng bt: 1211.90.14.10 - - - - Trm hng, k nam 15 1211.90.14.90 - - - - Loi khc 0 1211.90.19 - - - Loi khc: 1211.90.19.10 - - - - Trm hng, k nam 15 1211.90.19.90 - - - - Loi khc 0 - - Loi khc: 1211.90.91 - - - Cy kim cc, ct, nghin hoc dng bt 0 1211.90.92 - - - Cy kim cc, dng khc 0 1211.90.94 - - - G n hng 0

8

Stt M hng M t hng ho Thu sut (%) 1211.90.95 - - - Mnh g trm hng (gaharu) 0 1211.90.96 - - - R cy cam tho 0 1211.90.97 - - - V cy Persea (Persea Kurzii Kosterm) 0 1211.90.98 - - - Loi khc, ct, nghin hoc dng bt: 1211.90.98.10 - - - - Trm hng, k nam 15 1211.90.98.90 - - - - Loi khc 0 1211.90.99 - - - Loi khc: 1211.90.99.10 - - - - Trm hng, k nam 15 1211.90.99.90 - - - - 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, lu hunh kt ta v lu hunh dng keo. 10

5 25.04 Graphit t nhin. 2504.10.00 - dng bt hay dng mnh 10 2504.90.00 - Loi khc 10

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

2505.10.00 - Ct oxit silic v ct thch anh:

2505.10.00.10

- - Bt oxit silic mn v siu mn c kch thc ht t 96m (micr mt) tr xung (gm SEPASIL TFT 6; SIKRON SV 300; SIKRON SV 500; SIKRON SV 800)

5

2505.10.00.90 - - Loi khc 30 2505.90.00 - Loi khc 30

7 25.06

Thch anh (tr ct t nhin); quartzite, hoc cha o th hoc mi ch c ct, bng ca hoc cch khc, thnh khi hoc tm hnh ch nht (k c hnh vung).

2506.10.00 - Thch anh 10 2506.20.00 - Quartzite 10

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

9 25.08

t st khc (khng k t st trng n thuc nhm 68.06), andalusite, kyanite v silimanite, hoc cha nung; mullite; t chu la (chamotte) hay t dinas.

2508.10.00 - Bentonite 10 2508.30.00 - t st chu la 10 2508.40 - t st khc:

9

Stt M hng M t hng ho Thu sut (%) 2508.40.10 - - t h (t ty mu) 10 2508.40.90 - - Loi khc 10 2508.50.00 - Andalusite, kyanite v sillimanite 10 2508.60.00 - Mullite 10 2508.70.00 - t chu la hay t dinas 10

10 2509.00.00 phn. 17

11 25.10 Canxi phosphat t nhin, canxi phosphat nhm t nhin v phn c cha phosphat.

2510.10 - Cha nghin: 2510.10.10 - - Apatt (apatite) 40 2510.10.90 - - Loi khc 0 2510.20 - nghin: 2510.20.10 - - Apatt (apatite):

2510.20.10.10 - - - Loi ht mn c kch thc nh hn hoc bng 0,25 mm 15

2510.20.10.20 - - - Loi ht c kch thc trn 0,25 mm n 15 mm 25 2510.20.10.90 - - - Loi khc 40 2510.20.90 - - Loi khc 0

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

2511.10.00 - Bari sulphat t nhin (barytes) 10 2511.20.00 - Bari carbonat t nhin (witherite) 10

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

15

14 25.13 bt; nhm; corundum t nhin, ngc thch lu (garnet) t nhin v mi t nhin khc, hoc cha qua 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 hnh ch nht (k c hnh vung).

17

16 25.15

hoa (marble), travertine, ecaussine v vi khc lm tng i hoc xy dng c trng lng ring biu kin t 2,5 tr ln, v thch cao tuyt hoa, hoc cha o th hoc mi ch ct, bng ca hay bng cch khc, thnh cc khi hoc

10

Stt M hng M t hng ho Thu sut (%) tm hnh ch nht (k c hnh vung).

- hoa (marble) v travertine: 2515.11.00 - - Th hoc o th 17

2515.12 - - Mi ch ct, bng ca hoc cch khc, thnh cc khi hoc tm hnh ch nht (k c hnh vung):

2515.12.10 - - - Dng khi 17 2515.12.20 - - - Dng tm 17

2515.20.00 - Ecaussine v vi khc lm tng i hoc xy dng; thch cao tuyt hoa:

2515.20.00.10 - - vi trng ( hoa trng) dng khi 30 2515.20.00.90 - - Loi khc 17

17 25.16

granit, pocfia, bazan, ct kt (sa thch) v khc lm tng i hay xy dng, hoc cha o th hay mi ch ct bng ca hoc cch khc, thnh khi hoc tm hnh ch nht (k c hnh vung).

- 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 25 2516.12.20 - - - Dng tm 17 2516.20 - ct kt: 2516.20.10 - - th hoc o th 17

2516.20.20 - -Ch ct, bng ca hoc cch khc, thnh khi hoc tm hnh ch nht (k c hnh vung) 17

2516.90.00 - khc lm tng i hoc lm xy dng 17

18 25.17

cui, si, v hoc nghin, ch yu lm ct b tng, ri ng b hay ng st hoc ballast, cui nh v la t nhin (flint) khc, hoc cha qua x l nhit; dm t x, t x luyn kim hoc t ph thi cng nghip tng t, c hoc khng kt hp vi cc vt liu trong phn u ca nhm ny; dm trn nha ng, dng vin, mnh v bt, lm t cc loi thuc nhm 25.15 hoc 25.16, hoc cha qua x l nhit.

2517.10.00

- cui, si, v hoc nghin, ch yu lm ct b tng, ri ng b hay ng st hoc ballast khc, cui nh v la t nhin (flint) khc, hoc cha qua x l nhit:

2517.10.00.10 - - Loi c kch c n 400 mm 15 2517.10.00.90 - - Loi khc 15

2517.20.00 - dm t x, t x luyn kim hoc t ph thi cng nghip tng t, c hoc khng kt hp vi cc vt liu trong phn u ca phn nhm 2517.10

17

11

Stt M hng M t hng ho Thu sut (%) 2517.30.00 - dm trn nha ng 17

- dng vin, mnh v bt, lm t cc loi thuc nhm 25.15 hoc 25.16, hoc cha qua x l nhit:

2517.41.00 - - T hoa (marble):

2517.41.00.10 - - - Bt cacbonat canxi c sn xut t loi thuc nhm 25.15, c kch thc t 0,125 mm tr xung 10

2517.41.00.20 - - - Bt cacbonat canxi c sn xut t loi thuc nhm 25.15,c kch thc ht trn 0,125 mm n di 1mm

10

2517.41.00.30 - - - Loi c kch c n 400 mm 15 2517.41.00.90 - - - Loi khc 15 2517.49.00 - -T khc:

2517.49.00.10 - - -Bt cacbonat canxi c sn xut t loi thuc nhm 25.15, c kch thc t 0,125 mm tr xung 10

2517.49.00.20 - - -Bt cacbonat canxi c sn xut t loi thuc

nhm 25.15, c kch thc ht trn 0,125 mm n di 1mm

10

2517.49.00.30 - - - Loi c kch c n 400 mm 15 2517.49.00.90 - - - Loi khc 15

19 25.18

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

2518.10.00 - Dolomite, cha nung hoc thiu kt 10 2518.20.00 - Dolomite nung hoc thiu kt 10 2518.30.00 - Hn hp dolomite dng nn 10

20 25.19

Magi carbonat t nhin (magiesite); magi xt nu chy; magi xt nung tr (thiu kt), c hoc khng thm mt lng nh xt khc trc khi thiu kt; magi xt khc, tinh khit hoc khng tinh khit.

2519.10.00 - Magi carbonat t nhin (magnesite) 10 2519.90 - Loi khc: 2519.90.10 - - Magi xt nu chy; magi xt nung tr (thiu kt) 10 2519.90.20 - - Loi khc 10

21 25.20

Thch cao; thch cao khan; thch cao plaster (bao gm thch cao nung hay canxi sulphat nung), hoc cha nhum mu, c hoc khng thm mt lng nh cht xc tc hay cht c ch.

2520.10.00 - Thch cao; thch cao khan 10 2520.20 - Thch cao plaster: 2520.20.10 - - Loi ph hp dng trong nha khoa 10 2520.20.90 - - Loi khc 10

22 2521.00.00 Cht gy chy gc vi; vi v c cha canxi 17

12

Stt M hng M t hng ho Thu sut (%) khc, dng sn xut vi hay xi mng.

23 25.22 Vi sng, vi ti v vi chu nc, tr oxit canxi v hydroxit canxi thuc nhm 28.25.

2522.10.00 - Vi sng 5 2522.20.00 - Vi ti 5 2522.30.00 - Vi chu nc 5

24 25.24 Aming. 2524.10.00 - Crocidolite 10 2524.90.00 - Loi khc 10

25 25.26

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

2526.10.00 - Cha nghin, cha lm thnh bt 30 2526.20 - nghin hoc lm thnh bt: 2526.20.10 - - Bt talc 30 2526.20.90 - - Loi khc 30

26 2528.00.00

Qung borat t nhin v tinh qung borat ( hoc cha nung), nhng khng k borat tch t nc bin t 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 v nephelin 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 trng lng 10

2529.22.00 - - C cha canxi florua trn 97% tnh theo trng lng 10 2529.30.00 - Lxit; nephelin v nephelin xienit 10

28 25.30 Cc cht khong cha c chi tit hoc ghi ni khc.

2530.10.00 - Vermiculite, trn chu v clorit, cha gin n 10 2530.20 - Kiezerit, epsomit (magi sulphat t nhin): 2530.20.10 - - Kiezerit 10 2530.20.20 - - Epsomit 10 2530.90 - Loi khc: 2530.90.10 - - Zirconium silicate loi dng lm cht cn quang 10 2530.90.90 - - Loi khc: 2530.90.90.10 - - - Qung t him 30 2530.90.90.90 - - - Loi khc 10

13


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 40 2601.12.00 - - nung kt 40 2601.20.00 - Pirit st nung 40

30 2602.00.00

Qung mangan v tinh qung mangan, k c qung mangan cha st v tinh qung mangan cha st vi hm lng mangan t 20% tr ln, tnh theo trng lng kh.

40

31 2603.00.00 Qung ng v tinh qung ng. 40

32 26.04 Qung niken v tinh qung niken.

2604.00.00.10 - Qung th 30 2604.00.00.90 - Tinh qung 20

33 26.05 Qung coban v tinh qung coban. 2605.00.00.10 - Qung th 30 2605.00.00.90 - Tinh qung 20

34 26.06 Qung nhm v tinh qung nhm. 2606.00.00.10 - Qung th 30 2606.00.00.90 - Tinh qung 20

35 2607.00.00 Qung ch v tinh qung ch. 40

36 2608.00.00 Qung km v tinh qung km. 40

37 26.09 Qung thic v tinh qung thic. 2609.00.00.10 - Qung th 30 2609.00.00.90 - Tinh qung 20

38 2610.00.00 Qung crm v tinh qung crm. 30

39 26.11 Qung vonfram v tinh qung vonfram. 2611.00.00.10 - Qung th 30 2611.00.00.90 - Tinh qung 20

40 26.12 Qung urani hoc thori v tinh qung urani hoc tinh qung thori.

2612.10.00 - Qung urani v tinh qung urani: 2612.10.00.10 - - Qung th 30 2612.10.00.90 - - Tinh qung 20 2612.20.00 - Qung thori v tinh qung thori:

14

Stt M hng M t hng ho Thu sut (%) 2612.20.00.10 - - Qung th 30 2612.20.00.90 - - Tinh qung 20

41 26.13 Qung molipden v tinh qung molipden. 2613.10.00 - nung 20 2613.90.00 - Loi khc: 2613.90.00.10 - - Qung th 30 2613.90.00.90 - - Tinh qung 20

42 26.14 Qung titan v tinh qung titan. 2614.00.10 - Qung inmenit v tinh qung inmenit: 2614.00.10.10 - - Tinh qung inmenit 30 2614.00.10.90 - - Loi khc 40 2614.00.90 - Loi khc: 2614.00.90.10 - - Tinh qung rutil 83%TiO2 87% 30 2614.00.90.90 - - Loi khc 40

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

2615.10.00 - Qung zircon v tinh qung zircon: 2615.10.00.10 - - Qung th 30 - - Tinh qung:

2615.10.00.20 - - - Bt zircon siu mn c ht nh hn 75m (micr mt) 10

2615.10.00.90 - - - Loi khc 20 2615.90.00 - Loi khc: - - Niobi: 2615.90.00.10 - - - Qung th 30 2615.90.00.20 - - - Tinh qung 20 - - Loi khc: 2615.90.00.30 - - - Qung th 30 2615.90.00.90 - - - Tinh qung 20

44 26.16 Qung kim loi qu v tinh qung kim loi qu. 2616.10.00 - Qung bc v tinh qung bc: 2616.10.00.10 - - Qung th 30 2616.10.00.90 - - Tinh qung 20 2616.90.00 - Loi khc: 2616.90.00.10 - - Qung vng 30 - - Loi khc: 2616.90.00.20 - - - Qung th 30 2616.90.00.90 - - - Tinh qung 20

45 26.17 Cc qung khc v tinh qung ca cc qung . 2617.10.00 - Qung antimon v tinh qung antimon: 2617.10.00.10 - - Qung th 30

15

Stt M hng M t hng ho Thu sut (%) 2617.10.00.90 - - Tinh qung 20 2617.90.00 - Loi khc: 2617.90.00.10 - - Qung th 30 2617.90.00.90 - - Tinh qung 20

46 26.18 X ht nh (x ct) t cng nghip luyn st hoc thp 10

47 26.19 X, x luyn kim (tr x ht), vn x v cc ph thi khc t cng nghip luyn st hoc thp.

2619.00.00.10 - X thu c t cng nghip luyn st hoc thp 10

2619.00.00.90 - Vn x v cc ph thi khc t cng nghip luyn st hoc thp 5

48 26.20 X, tro v cn (tr loi thu c t qu trnh sn xut st hoc thp), c cha arsenic, kim loi hoc cc hp cht ca chng.

- Cha ch yu l km: 2620.11.00 - - Km tp cht cng (sten trng km) 5 2620.19.00 - - Loi khc: 2620.19.00.10 - - - X thu c t qu trnh luyn kim loi 10 2620.19.00.90 - - - Loi khc 5 - Cha ch yu l ch:

2620.21.00 - - Cn ca xng pha ch v cn ca hp cht ch chng kch n 5

2620.29.00 - - Loi khc: 2620.29.00.10 - - - X thu c t qu trnh luyn kim loi 10 2620.29.00.90 - - - Loi khc 5 2620.30.00 - Cha ch yu l ng: 2620.30.00.10 - - X thu c t qu trnh luyn kim loi 10 2620.30.00.90 - - Loi khc 5 2620.40.00 - Cha ch yu l nhm: 2620.40.00.10 - - X thu c t qu trnh luyn kim loi 10 2620.40.00.90 - - Loi khc 5

2620.60.00 - Cha asen, thu ngn, tali hoc hn hp ca chng, l loi dng tch asen hoc nhng kim loi trn hoc dng sn xut cc hp cht ho hc ca chng:

2620.60.00.10 - - X thu c t qu trnh luyn kim loi 10 2620.60.00.90 - - Loi khc 5 - Loi khc:

2620.91.00 - - Cha antimon, berily, caimi, crom hoc cc hn hp ca chng:

2620.91.00.10 - - - X thu c t qu trnh luyn kim loi 10 2620.91.00.90 - - - Loi khc 5 2620.99 - - Loi khc: 2620.99.10 - - - X v phn cha chy ht (hardhead) ca thic:

16

Stt M hng M t hng ho Thu sut (%) 2620.99.10.10 - - - - X thu c t qu trnh luyn kim loi 10 2620.99.10.90 - - - - Loi khc 5 2620.99.90 - - - Loi khc: 2620.99.90.10 - - - - X thu c t qu trnh luyn kim loi 10 2620.99.90.90 - - - - Loi khc 5

49 26.21 X v tro khc, k c tro to bin (to b); tro v cn t qu trnh t rc thi th.

2621.10.00 - Tro v cn t qu trnh t rc thi th 0 2621.90.00 - Loi khc: 2621.90.00.10 - - X than 7 2621.90.00.90 - - Loi khc 0

50 27.01 Than ; than bnh, than qu bng v nhin liu rn tng t sn xut t than .

- Than , hoc cha nghin thnh bt, nhng cha ng bnh:

2701.11.00 - - Anthracite 10 2701.12 - - Than bi-tum: 2701.12.10 - - - Than luyn cc 10 2701.12.90 - - - Loi khc 10 2701.19.00 - - Than loi khc 10

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

51 27.02 Than non, hoc cha ng bnh, tr than huyn.

2702.10.00 - Than non, hoc cha nghin thnh bt, nhng cha ng bnh 15

2702.20.00 - Than non ng bnh 15

52 27.03 Than bn (k c bn rc), hoc cha ng bnh.

2703.00.10 - Than bn, hoc cha p thnh kin, nhng cha ng bnh 15

2703.00.20 - Than bn ng bnh 15

53 27.04 Than cc v than na cc (luyn t than ), than non hoc than bn, hoc cha ng bnh; mui bnh 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

54 27.09 Du m v cc loi du thu c t cc khong bi-tum, dng th.

2709.00.10 - Du m th 10

17

Stt M hng M t hng ho Thu sut (%) 2709.00.20 - Condensate 10 2709.00.90 - Loi khc 0

55 28.04 Hydro, kh him v cc phi kim loi khc. 2804.10.00 - Hydro 0 - Kh him: 2804.21.00 - - Argon 0 2804.29.00 - - Loi khc 0 2804.30.00 - Nit 0 2804.40.00 - Oxy 0 2804.50.00 - Bo; telu 0 - Silic:

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

2804.69.00 - - Loi khc 0 2804.70.00 - Phospho: 2804.70.00.10 - - Phospho vng 5 2804.70.00.90 - - Loi khc 0 2804.80.00 - Arsen 0 2804.90.00 - Selen 0

56 28.17 Km oxit; km peroxit. 2817.00.10 - Km oxit: 2817.00.10.10 - - Km oxt dng bt 5 2817.00.10.90 - - Loi khc 0 2817.00.20 - Km peroxit 0

57 28.18 Corundum nhn to, hoc cha xc nh v mt ha hc; xit nhm; hydroxit nhm.

2818.10.00 - Corundum nhn to, hoc cha xc nh v mt ha hc 0

2818.20.00 - Oxit nhm (Alumin), tr corundum nhn to 2 2818.30.00 - Nhm hydroxit 0

58 28.23 Titan oxit. 2823.00.00.10 - X titan c hm lng TiO2 85%, FeO 10% 10

2823.00.00.20 - X titan c hm lng 70% TiO2 < 85%, FeO 10% 10

2823.00.00.30 - Rutile c hm lng TiO2 >87% 10

2823.00.00.40 - Inmenit hon nguyn c hm lng TiO2 56%, FeO 11% 10

2823.00.00.90 - Loi khc 0

59 38.24 Cht gn iu ch dng cho cc loi khun c hoc li c; cc sn phm v ch phm ha hc ca ngnh cng nghip ha cht hoc cc ngnh cng

18

Stt M hng M t hng ho Thu sut (%) nghip c lin quan (k c cc sn phm v ch phm cha hn hp cc sn phm t nhin), cha c chi tit hoc ghi ni khc.

3824.10.00 - Cc cht gn iu ch dng cho khun c hoc li c 0

3824.30.00 - Cacbua kim loi khng kt t trn vi nhau hoc trn vi cc cht gn kim loi 0

3824.40.00 - Ph gia iu ch dng cho xi mng, va hoc b tng 0

3824.50.00 - Va v b tng khng chu la 0 3824.60.00 - Sorbitol tr loi thuc phn nhm 2905.44 0

- Hn hp cha cc dn xut halogen ho ca metan, etan hoc propan:

3824.71

- - Cha chlorofluorocarbons (CFCs), cha hoc khng cha hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) hoc hydrofluorocarbons (HFCs):

3824.71.10

- - - Du dng cho my bin th v b phn ngt mch, c hm lng nh hn 70% tnh theo trng lng l du c ngun gc t du m hoc cc loi du thu c t cc khong bi-tum

0

3824.71.90 - - - Loi khc 0

3824.72.00 - - Cha bromochlorodifluoromethane, bromotrifluoromethane hoc dibromotetrafluoroethanes 0

3824.73.00 - - Cha hydrobromofluorocarbons (HBFCs) 0

3824.74

- - Cha hydrochlorofluorocarbons (HCFCs), cha hoc khng cha perfluorocarbons (PFCs) hoc hydrofluorocarbons (HFCs), nhng khng cha chlorofluorocarbons (CFCs):

3824.74.10

- - - Du dng cho my bin th v b phn ngt mch, c hm lng nh hn 70% tnh theo trng lng l du c ngun gc t du m hoc cc loi du thu c t cc khong bi-tum

0

3824.74.90 - - - Loi khc 0 3824.75.00 - - Cha carbon tetrachloride 0 3824.76.00 - - Cha 1,1,1-trichloroethane (methyl chloroform) 0

3824.77.00 - - Cha bromomethane (methyl bromide) hoc bromochloromethane 0

3824.78.00

- - Cha perfluorocarbons (PFCs) hoc hydrofluorocarbons (HFCs), nhng khng cha chlorofluorocarbons (CFCs) hoc hydrochlorofluorocarbons (HCFCs)

0

3824.79.00 - - Loi khc 0

- Hn hp v cc ch phm cha oxirane (oxit etylen), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) hoc tris(2,3-dibromopropyl) phosphate:

19

Stt M hng M t hng ho Thu sut (%) 3824.81.00 - - Cha oxirane (oxit etylen) 0

3824.82.00 - - Cha polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) hoc polybrominated biphenyls (PBBs)

0

3824.83.00 - - Cha (2,3-dibromopropyl) phosphate 0 3824.90 - Loi khc:

3824.90.10 - - Cht ty mc, sa bn in t khun t v cht ty ra dng lng khc, ng gi bn l 0

3824.90.30 - - Bt nho sao in vi thnh phn c bn l gelatin, ng thnh trng lng ln hoc dng ngay (v d, bi trn giy hay trn vt liu dt)

0

3824.90.40 - - Hn hp dung mi v c 0 3824.90.50 - - Du acetone 0

3824.90.60 - - Cc ch phm ho cht c cha bt ngt (monosodium glutamate) 0

3824.90.70 - - Cc ch phm ha cht khc, dng trong ch bin thc phm 0

- - Loi khc:

3824.90.91 - - - Naphthenic axit, mui khng tan trong nc v este ca chng 0

3824.90.99 - - - Loi khc:

3824.90.99.10 - - - - Bt cacbonat canxi c trng ph axit stearic, c

sn xut t loi thuc nhm 25.15, c kch thc ht di 1 mm

7

3824.90.99.90 - - - - Loi khc 0

60 40.01

Cao su t nhin, nha cy balata, nha kt, nha cy cc cao su, nha cy h sacolasea v cc loi nha t nhin tng t, dng nguyn sinh hoc dng 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 th tch:

4001.10.11 - - - c c c bng ly tm 0 4001.10.19 - - - Loi khc 0

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

4001.10.21 - - - c c c bng ly tm 0 4001.10.29 - - - Loi khc 0 - Cao su t nhin dng khc: 4001.21 - - T cao su xng khi: 4001.21.10 - - - RSS hng 1 0 4001.21.20 - - - RSS hng 2 0 4001.21.30 - - - RSS hng 3 0 4001.21.40 - - - RSS hng 4 0 4001.21.50 - - - RSS hng 5 0 4001.21.90 - - - Loi khc 0

20

Stt M hng M t hng ho Thu sut (%) 4001.22 - - Cao su t nhin nh chun v k thut (TSNR): 4001.22.10 - - - TSNR 10 0 4001.22.20 - - - TSNR 20 0 4001.22.30 - - - TSNR L 0 4001.22.40 - - - TSNR CV 0 4001.22.50 - - - TSNR GP 0 4001.22.90 - - - Loi khc 0 4001.29 - - Loi khc: 4001.29.10 - - - Cao su dng t c lm kh bng khng kh 0 4001.29.20 - - - Crp t m cao su 0 4001.29.30 - - - Crp lm giy 0 4001.29.40 - - - Crp ti ch, k c v crp lm t mu cao su vn 0 4001.29.50 - - - Crp loi khc 0 4001.29.60 - - - Cao su ch bin cao cp 0 4001.29.70 - - - Vng cao su 0

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

- - - Loi khc: 4001.29.91 - - - - Dng nguyn sinh 0 4001.29.99 - - - - Loi khc 0

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

- - Jelutong: 4001.30.11 - - - Dng nguyn sinh 0 4001.30.19 - - - Loi khc 0 - - Loi khc: 4001.30.91 - - - Dng nguyn sinh 0 4001.30.99 - - - Loi khc 0

61 40.02

Cao su tng hp v cc cht thay th cao su dn xut t du, dng nguyn sinh hoc dng tm, t hoc di; hn hp ca mt sn phm bt k ca nhm 40.01 vi mt sn phm bt k ca nhm ny, dng nguyn sinh hoc dng tm, t hoc di.

- Cao su styren-butadien (SBR); cao su styren-butadien c carboxyl ho (XSBR):

4002.11.00 - - Dng latex (dng m cao su) 0 4002.19 - - Loi khc:

4002.19.10 - - - Dng nguyn sinh hoc dng tm, t hoc di cha lu ha, cha pha trn 0

4002.19.90 - - - Loi khc 0 4002.20 - Cao su butadien (BR): 4002.20.10 - - Dng nguyn sinh 0 4002.20.90 - - Loi khc 0

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

21

Stt M hng M t hng ho Thu sut (%) 4002.31 - - Cao su isobuten-isopren (butyl) (IIR): 4002.31.10 - - - Dng tm, t hoc di cha lu ha, cha pha trn 0 4002.31.90 - - - Loi khc 0 4002.39 - - Loi khc: 4002.39.10 - - - Dng tm, t hoc di cha lu ha, cha pha trn 0 4002.39.90 - - - Loi khc 0 - Cao su clopren (clobutadien) (CR): 4002.41.00 - - Dng latex (dng m cao su) 0 4002.49 - - Loi khc: 4002.49.10 - - - Dng nguyn sinh 0 4002.49.90 - - - Loi khc 0 - Cao su acrylonitril-butadien (NBR): 4002.51.00 - - Dng latex (dng m cao su) 0 4002.59 - - Loi khc: 4002.59.10 - - - Dng nguyn sinh 0 4002.59.90 - - - Loi khc 0 4002.60 - Cao su isopren (IR): 4002.60.10 - - Dng nguyn sinh 0 4002.60.90 - - Loi khc 0 4002.70 - Cao su diene cha lin hp- etylen- propylen (EPDM): 4002.70.10 - - Dng nguyn sinh 0 4002.70.90 - - Loi khc 0

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

4002.80.10 - - Hn hp m cao su t nhin vi m cao su tng hp 0 4002.80.90 - - Loi khc 0 - Loi khc: 4002.91.00 - - Dng latex (dng m cao su) 0 4002.99 - - Loi khc:

4002.99.20 - - - Dng nguyn sinh hoc dng tm, t hoc di cha lu ha, cha pha trn 0

4002.99.90 - - - Loi khc 0

62 40.05 Cao su hn hp, cha lu ha, dng nguyn sinh hoc dng tm, t hoc di.

4005.10 - Hn hp vi mui carbon hoc silica: 4005.10.10 - - Ca keo t nhin 0 4005.10.90 - - Loi khc 0

4005.20.00 - Dng ha tan; dng phn tn tr cc sn phm thuc phn nhm 4005.10 0

- Loi khc: 4005.91 - - Dng tm, t v di: 4005.91.10 - - - Ca keo t nhin 0 4005.91.90 - - - Loi khc 0 4005.99 - - Loi khc: 4005.99.10 - - - Dng latex (dng m cao su) 0

22

Stt M hng M t hng ho Thu sut (%) 4005.99.90 - - - Loi khc 0

63 41.01

Da sng ca ng vt h tru b (k c tru) hoc ng vt h nga (ti, hoc mui, kh, ngm vi, axit ho hoc c bo qun cch khc, nhng cha thuc, cha lm thnh da giy hoc gia cng thm), hoc cha kh lng hoc lng x.

4101.20

- Da sng nguyn con, trng lng da mt con khng qu 8 kg khi lm kh n gin, 10 kg khi mui kh, hoc 16 kg dng ti, dng mui t hoc bo qun cch khc:

4101.20.10 - - c chun b thuc 10 4101.20.90 - - Loi khc 10 4101.50 - Da sng nguyn con, trng lng trn 16 kg: 4101.50.10 - - c chun b thuc 10 4101.50.90 - - Loi khc 10 4101.90 - Loi khc, k c da mng, khuu v bng: 4101.90.10 - - c chun b thuc 10 4101.90.90 - - Loi khc 10

64 41.02

Da sng ca cu hoc cu non (ti, hoc mui, kh, ngm vi, axit ha hoc c bo qun cch khc, nhng cha thuc, cha lm thnh da giy hoc gia cng thm), c hoc khng cn 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 axit ho 5 - - Loi khc: 4102.29.10 - - - c chun b thuc 5 4102.29.90 - - - Loi khc 5

65 41.03

Da sng ca loi ng vt khc (ti, hoc mui, kh, ngm vi, axit ho hoc c bo qun cch khc, nhng cha thuc, cha lm thnh da giy hoc gia cng thm), hoc cha kh lng hoc lng x, tr cc loi loi tr trong Ch gii 1(b) hoc 1(c) ca Chng ny.

4103.20 - Ca loi b st: 4103.20.10 - - c chun b thuc: 4103.20.10.10 - - - Ca c su 0 4103.20.10.90 - - - Loi khc 5 4103.20.90 - - Loi khc: 4103.20.90.10 - - - Ca c su 0 4103.20.90.90 - - - Loi khc 5 4103.30.00 - Ca ln 10 4103.90.00 - Loi khc 10

23


66 44.01

G nhin liu, dng khc, thanh nh, cnh, b hoc cc dng tng t; v bo hoc dm g; mn ca v ph liu g, hoc cha ng thnh khi, bnh (briquettes), vin hoc cc dng tng t.

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

- V bo hoc dm g: 4401.21.00 - - T cy l kim: 4401.21.00.10 - - - V bo 0

4401.21.00.90 - - - Dm g 2

4401.22.00 - - T cy khng thuc loi l kim:

4401.22.00.10 - - - V bo 0 4401.22.00.90 - - - Dm g 2

- Mn ca v ph liu g, hoc cha ng thnh dng khi, bnh (briquettes), vin hoc cc dng tng t:

4401.31.00 - - Vin g 0 4401.39.00 - - Loi khc 0

67 44.02 Than ci (k c than t t v qu hoc ht), hoc cha ng thnh khi.

4402.10.00 - Ca tre 10 4402.90 - Loi khc: 4402.90.10 - - Than go da 0 4402.90.90 - - Loi khc: 4402.90.90.10 - - - Than g rng trng 5 4402.90.90.90 - - - Loi khc 10

68 44.03 G cy dng th, hoc cha bc v hoc dc g hoc o vung th.

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

4403.10.10 - - Ct so, khc g x v g lng 10 4403.10.90 - - Loi khc 10 4403.20 - Loi khc, t cy l kim: 4403.20.10 - - Ct so, khc g x v g lng 10 4403.20.90 - - Loi khc 10

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

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

4403.41.10 - - - Ct so, khc g x v g lng 10 4403.41.90 - - - Loi khc 10

24

Stt M hng M t hng ho Thu sut (%) 4403.49 - - Loi khc: 4403.49.10 - - - Ct so, khc g x v g lng 10 4403.49.90 - - - Loi khc 10 - Loi khc: 4403.91 - - G si (Quercus spp.): 4403.91.10 - - - Ct so, khc g x v g lng 10 4403.91.90 - - - Loi khc 10 4403.92 - - G d gai (Fagus spp): 4403.92.10 - - - Ct so, khc g x v g lng 10 4403.92.90 - - - Loi khc 10 4403.99 - - Loi khc: 4403.99.10 - - - Ct so, khc g x v g lng 10 4403.99.90 - - - Loi khc 10

69 44.04

G ai thng; cc ch; so, ct v cc bng g, vt nhn, nhng khng x dc; gy g, ct nhng cha tin, un cong hoc gia cng cch khc, ph hp cho sn xut ba toong, cn , chui, tay cm dng c hoc tng t; nan g (chipwood) v cc dng tng t.

4404.10.00 - T cy l kim 5 4404.20 - T cy khng thuc loi l kim: 4404.20.10 - - Nan g (Chipwood) 5 4404.20.90 - - Loi khc 5

70 44.06 T vt ng st hoc ng xe in (thanh ngang) bng g.

4406.10.00 - Loi cha c ngm tm 20 4406.90.00 - Loi khc 20

71 44.07 G ca hoc x theo chiu dc, lng hoc bc, hoc cha bo, ch nhm hoc ghp ni u, c dy trn 6 mm.

4407.10.00 - G t cy l kim:

4407.10.00.10 - - Loi chiu dy t 30 mm tr xung, chiu rng t 95 mm tr xung, chiu di t 1.050 mm tr xung 10

4407.10.00.90 - - Loi khc 20

- Cc loi g nhit i c nu trong Ch gii phn nhm 2 ca Chng ny:

4407.21 - - G Mahogany (Swietenia spp.): 4407.21.10 - - - bo, ch nhm hoc ni u:

4407.21.10.10 - - - - Loi chiu dy t 30 mm tr xung, chiu rng t 95 mm tr xung, chiu di t 1.050 mm tr xung 10

4407.21.10.90 - - - - Loi khc 20 4407.21.90 - - - Loi khc:


25

Stt M hng M t hng ho Thu sut (%) 4407.21.90.90 - - - - Loi khc 20 4407.22 - - G Virola, Imbuia v Balsa: 4407.22.10 - - - bo, ch nhm hoc ni u:


4407.22.10.90 - - - - Loi khc 20 4407.22.90 - - - Loi khc:


4407.22.90.90 - - - - Loi khc 20

4407.25 - - G Meranti sm, g Meranti nht v g Meranti Bakau:

- - - G Meranti sm hoc g Meranti nht: 4407.25.11 - - - - bo, ch nhm hoc ni u:

4407.25.11.10 - - - - - Loi chiu dy t 30 mm tr xung, chiu rng t 95 mm tr xung, chiu di t 1.050 mm tr xung 10

4407.25.11.90 - - - - - Loi khc 20 4407.25.19 - - - - Loi khc:


4407.25.19.90 - - - - - Loi khc 20 - - - G Meranti Bakau: 4407.25.21 - - - - bo, ch nhm hoc ni u:


4407.25.21.90 - - - - - Loi khc 20 4407.25.29 - - - - Loi khc:


4407.25.29.90 - - - - - Loi khc 20

4407.26 - - G Lauan trng, g Meranti trng, g Seraya trng, g Meranti vng v g Alan:

4407.26.10 - - - bo, ch nhm hoc ni u:


4407.26.10.90 - - - - Loi khc 20 4407.26.90 - - - Loi khc:


4407.26.90.90 - - - - Loi khc 20 4407.27 - - G Sapelli: 4407.27.10 - - - bo, ch nhm hoc ni u:


4407.27.10.90 - - - - Loi khc 20 4407.27.90 - - - Loi khc:

26



4407.27.90.90 - - - - Loi khc 20 4407.28 - - G Iroko: 4407.28.10 - - - bo, ch nhm hoc ni u:


4407.28.10.90 - - - - Loi khc 20 4407.28.90 - - - Loi khc:


4407.28.90.90 - - - - Loi khc 20 4407.29 - - Loi khc: - - - G Jelutong (Dyera spp.): 4407.29.11 - - - - bo, ch nhm hoc ni u:


4407.29.11.90 - - - - - Loi khc 20 4407.29.19 - - - - Loi khc:


4407.29.19.90 - - - - - Loi khc 20 - - - G Kapur (Dryobalanops spp.): 4407.29.21 - - - - bo, ch nhm hoc ni u:


4407.29.21.90 - - - - - Loi khc 20 4407.29.29 - - - - Loi khc:


4407.29.29.90 - - - - - Loi khc 20 - - - G Kempas (Koompassia spp.): 4407.29.31 - - - - bo, ch nhm hoc ni u:


4407.29.31.90 - - - - - Loi khc 20 4407.29.39 - - - - Loi khc:


4407.29.39.90 - - - - - Loi khc 20 - - - G Keruing (Dipterocarpus spp.): 4407.29.41 - - - - bo, ch nhm hoc ni u:


4407.29.41.90 - - - - - Loi khc 20 4407.29.49 - - - - Loi khc:

27



4407.29.49.90 - - - - - Loi khc 20 - - - G Ramin (Gonystylus spp.): 4407.29.51 - - - - bo, ch nhm hoc ni u:


4407.29.51.90 - - - - - Loi khc 20 4407.29.59 - - - - Loi khc:


4407.29.59.90 - - - - - Loi khc 20 - - - G Tch (Tectong spp.): 4407.29.61 - - - - bo, ch nhm hoc ni u:


4407.29.61.90 - - - - - Loi khc 20 4407.29.69 - - - - Loi khc:


4407.29.69.90 - - - - - Loi khc 20 - - - G Balau (Shorea spp.): 4407.29.71 - - - - bo, ch nhm hoc ni u:


4407.29.71.90 - - - - - Loi khc 20 4407.29.79 - - - - Loi khc:


4407.29.79.90 - - - - - Loi khc 20 - - - G Mengkulang (Heritiera spp.): 4407.29.81 - - - - bo, ch nhm hoc ni u:


4407.29.81.90 - - - - - Loi khc 20 4407.29.89 - - - - Loi khc:


4407.29.89.90 - - - - - Loi khc 20 - - - Loi khc:

4407.29.91 - - - - G Jongkong (Dactylocladus spp.) v g Merbau (Intsia spp.), bo, ch nhm hoc ni u:


4407.29.91.90 - - - - - Loi khc 20

4407.29.92 - - - - G Jongkong (Dactylocladus spp.) v g Merbau (Intsia spp.), loi khc:

28



4407.29.92.90 - - - - - Loi khc 20 4407.29.93 - - - - Loi khc, bo, ch nhm hoc ni u:


4407.29.93.90 - - - - - Loi khc 20 4407.29.99 - - - - Loi khc:


4407.29.99.90 - - - - - Loi khc 20 - Loi khc: 4407.91 - - G si (Quercus spp.): 4407.91.10 - - - bo, ch nhm hoc ni u:


4407.91.10.90 - - - - Loi khc 20 4407.91.90 - - - Loi khc:


4407.91.90.90 - - - - Loi khc 20 4407.92 - - G d gai (Fagus spp.): 4407.92.10 - - - bo, ch nhm hoc ni u:


4407.92.10.90 - - - - Loi khc 20 4407.92.90 - - - Loi khc:


4407.92.90.90 - - - - Loi khc 20 4407.93 - - G thch (Acer spp.): 4407.93.10 - - - bo, ch nhm hoc ni u:


4407.93.10.90 - - - - Loi khc 20 4407.93.90 - - - Loi khc:


4407.93.90.90 - - - - Loi khc 20 4407.94 - - G anh o (Prunus spp.): 4407.94.10 - - - bo, ch nhm hoc ni u:


4407.94.10.90 - - - - Loi khc 20 4407.94.90 - - - Loi khc: 4407.94.90.10 - - - - Loi chiu dy t 30 mm tr xung, chiu rng t 10

29

Stt M hng M t hng ho Thu sut (%) 95 mm tr xung, chiu di t 1.050 mm tr xung

4407.94.90.90 - - - - Loi khc 20 4407.95 - - G tn b (Fraxinus spp.): 4407.95.10 - - - bo, ch nhm hoc ni u:


4407.95.10.90 - - - - Loi khc 20 4407.95.90 - - - Loi khc:


4407.95.90.90 - - - - Loi khc 20 4407.99 - - Loi khc: 4407.99.10 - - - bo, ch nhm hoc ni u:


4407.99.10.90 - - - - Loi khc 20 4407.99.90 - - - Loi khc:


4407.99.90.90 - - - - Loi khc 20

72 44.08

Tm g lm lp mt (k c nhng tm thu c bng cch lng g ghp), lm g dn hoc lm g ghp tng t khc v g khc, c x dc, lng hoc bc tch, hoc cha bo, ch nhm, ghp hoc ni u, c dy khng qu 6 mm.

4408.10 - T cy l kim:

4408.10.10 - - Thanh mng bng g tuyt tng loi s dng sn xut bt ch; g thng radiata loi s dng sn xut vn ghp (blockboard)

10

4408.10.30 - - Vn lng lm lp mt 10 4408.10.90 - - Loi khc 10

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

4408.31.00 - - G Meranti sm, g Meranti nht v g Meranti Bakau 10

4408.39 - - Loi khc:

4408.39.10 - - - Thanh mng g Jelutong loi s dng sn xut bt ch 10

4408.39.90 - - - Loi khc 10 4408.90.00 - Loi khc 10

73 44.09

G (k c g thanh v vin di g trang tr (friezes) lm sn, cha lp ghp) c to dng lin tc (lm mng, soi rnh, bo rnh, vt cnh, ghp ch V, to gn, g dng chui ht, to khun hnh, tin trn hoc gia cng tng t) dc theo cc cnh, u

30

Stt M hng M t hng ho Thu sut (%) hoc b mt, hoc cha bo, ch nhm hoc ni u.

4409.10.00 - T cy l kim 5 - T cy khng thuc loi l kim: 4409.21.00 - - T tre 5 4409.29.00 - - Loi khc 5

74 71.02 Kim cng, hoc cha c gia cng, nhng cha c gn hoc nm dt.

7102.10.00 - Kim cng cha c phn loi:

7102.10.00.10 - - Cha gia cng hoc mi ch c ct, tch mt cch n gin hay mi ch c chut hoc mi s qua 15

7102.10.00.90 - - Loi khc 5 - Kim cng cng nghip:

7102.21.00 - - Cha gia cng hoc mi ch c ct, tch mt cch n gin hay mi ch c chut hoc mi s qua 15

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

7102.31.00 - - Cha gia cng hoc mi ch c ct, tch mt cch n gin hay mi ch c chut hoc mi s qua 15

7102.39.00 - - Loi khc 5

75 71.03

qu (tr kim cng) v bn qu, hoc cha c 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 thnh chui tm thi tin vn chuyn.

7103.10 - Cha gia cng hoc mi ch c ct n gin hoc to hnh th:

7103.10.10 - - Rubi 15 7103.10.20 - - Ngc bch (nephrite v jadeite) 15 7103.10.90 - - Loi khc 15 - gia cng cch khc: 7103.91 - - Rubi, saphia v ngc lc bo: 7103.91.10 - - - Rubi 5 7103.91.90 - - - Loi khc 5 7103.99.00 - - Loi khc 5

76 71.04

qu hoc bn qu tng hp hoc ti to, hoc cha gia cng hoc phn loi nhng cha xu thnh chui, cha gn hoc nm dt; qu hoc bn qu tng hp hoc ti to cha phn loi, c xu thnh chui tm thi tin vn chuyn.

7104.10 - Thch anh p in: 7104.10.10 - - Cha gia cng 10 7104.10.20 - - gia cng 5 7104.20.00 - Loi khc, cha gia cng hoc mi ch c ct n 10

31

Stt M hng M t hng ho Thu sut (%) gin hoc to hnh th

7104.90.00 - Loi khc 5

77 71.05 Bi v bt ca qu hoc bn qu t nhin hoc tng hp.

7105.10.00 - Ca kim cng 3 7105.90.00 - Loi khc 3

78 71.06 Bc (k c bc c m vng hoc bch kim), cha gia cng hoc dng bn thnh phm, hoc dng bt.

7106.10.00 - Dng bt 5 - Dng khc: 7106.91.00 - - Cha gia cng 5 7106.92.00 - - Dng bn thnh phm 5

79 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 2 7108.12.00 - - Dng cha gia cng khc 2 7108.13.00 - - Dng bn thnh phm khc 2 7108.20.00 - Dng tin t 2

80 71.13 trang sc v cc b phn ri ca trang sc, bng kim loi qu hoc kim loi c dt ph kim loi qu.

- Bng kim loi qu hoc cha m hoc dt ph kim loi qu:

7113.11 - - Bng bc, hoc cha m hoc dt ph kim loi qu khc:

7113.11.10 - - - B phn 0 7113.11.90 - - - Loi khc 0

7113.19 - - Bng kim loi qu khc, hoc cha m hoc dt ph kim loi qu:

7113.19.10 - - - B phn: 7113.19.10.10 - - - - Bng vng, c hm lng vng t 95% tr ln 2 7113.19.10.90 - - - - Loi khc 0 7113.19.90 - - - Loi khc: 7113.19.90.10 - - - - Bng vng, c hm lng vng t 95% tr ln 2 7113.19.90.90 - - - - Loi khc 0 7113.20 - Bng kim loi c bn dt ph kim loi qu: 7113.20.10 - - B phn 0 7113.20.90 - - Loi khc 0

81 71.14 k ngh vng hoc bc v cc b phn ri ca

32

Stt M hng M t hng ho Thu sut (%) k ngh vng bc, bng kim loi qu hoc kim loi dt ph kim loi qu.

- Bng kim loi qu hoc cha m hoc dt ph kim loi qu:

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

7114.19.00 - - Bng kim loi qu khc, hoc cha m hoc dt ph kim loi qu:

7114.19.00.10 - - - Bng vng, hoc cha m hoc dt ph kim loi qu, c hm lng vng t 95% tr ln 2

7114.19.00.90 - - - Loi khc 0 7114.20.00 - Bng kim loi c bn dt ph kim loi qu 0

82 71.15 Cc sn phm khc bng kim loi qu hoc kim loi dt ph kim loi qu.

7115.10.00 - Vt xc tc dng tm an hoc li, bng bch kim 0 7115.90 - Loi khc: 7115.90.10 - - Bng vng hoc bc:

7115.90.10.10 - - - Bng vng, hoc cha m hoc dt ph kim loi qu, c hm lng vng t 95% tr ln 2

7115.90.10.90 - - - Loi khc 0 7115.90.20 - - Bng kim loi m vng hoc m bc 0 7115.90.90 - - Loi khc 0

83 72.04 Ph liu v mnh vn st; thi c ph liu nu li t st hoc thp.

7204.10.00 - Ph liu v mnh vn ca gang c 17 - Ph liu v mnh vn ca thp hp kim: 7204.21.00 - - Bng thp khng g 15 7204.29.00 - - Loi khc 17 7204.30.00 - 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, mt gia, phoi ct v bavia, hoc cha c p thnh khi hay ng thnh kin, bnh, b

0

7204.49.00 - - Loi khc 17 7204.50.00 - Thi c ph liu nu li 17

84 74.01 Sten ng; ng xi mng ho (ng kt ta). 7401.00.00.10 - Sten ng 15 7401.00.00.90 - Loi khc 20

85 74.03 ng tinh luyn v hp kim ng, cha gia cng. - ng tinh luyn: 7403.11.00 - - Cc m v cc phn ca cc m: 7403.11.00.10 - - - ng tinh luyn nguyn cht 10

33

Stt M hng M t hng ho Thu sut (%) 7403.11.00.90 - - - Loi khc 20 7403.12.00 - - Thanh ko dy 20 7403.13.00 - - Que 20 7403.19.00 - - Loi khc 20 - Hp kim ng: 7403.21.00 - - Hp kim trn c s ng-km (ng thau) 20 7403.22.00 - - Hp kim trn c s ng-thic (ng thanh) 20

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

86 74.04 Ph liu v mnh vn ca ng.

7404.00.00.10 - Phoi tin, phoi bo, bi x, mn mt gia, bt nghin, bt o ca ng, hoc cha c p thnh khi hay ng thnh kin, bnh, b

22

7404.00.00.90 - Loi khc 22

87 7405.00.00 Hp kim ng ch. 15

88 74.06 Bt v vy ng. 7406.10.00 - Bt khng c cu trc lp 15 7406.20.00 - Bt c cu trc lp; vy ng 15

89 74.07 ng dng thanh, que v dng hnh. 7407.10 - Bng ng tinh luyn: 7407.10.30 - - Dng hnh 10 7407.10.40 - - Dng thanh v que 10 - Bng hp kim ng: 7407.21.00 - - Bng hp kim ng-km (ng thau) 10 7407.29.00 - - Loi khc 10

90 75.01 Sten niken, oxit niken thiu kt v cc sn phm trung gian khc ca qu trnh luyn niken.

7501.10.00 - Sten niken 5

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

91 75.02 Niken cha gia cng.

7502.10.00 - Niken, khng hp kim 5 7502.20.00 - Hp kim niken 5

92 75.03 Ph liu v mnh vn niken.

7503.00.00.10 - Phoi tin, phoi bo, bi x, mn mt gia, bt nghin, bt o ca niken, hoc cha c p thnh khi hay ng thnh kin, bnh, b

0

7503.00.00.90 - Loi khc 22

34

Stt M hng M t hng ho Thu sut (%) 93 7504.00.00 Bt v vy niken. 5

94 75.05 Niken dng thanh, que, hnh v dy.

- Thanh, que v hnh: 7505.11.00 - - Bng niken, khng hp kim 5 7505.12.00 - - Bng hp kim niken 5 - Dy: 7505.21.00 - - Bng niken, khng hp kim 0 7505.22.00 - - Bng hp kim niken 0

95 76.01 Nhm cha gia cng. 7601.10.00 - Nhm, khng hp kim: 7601.10.00.10 - - Dng thi 15 7601.10.00.90 - - Loi khc 0 7601.20.00 - Hp kim nhm : 7601.20.00.10 - - Dng thi 15 7601.20.00.90 - - Loi khc 0

96 76.02 Ph liu v mnh vn nhm.

7602.00.00.10 - Phoi tin, phoi bo, bi x, mn mt gia, bt nghin, bt o ca nhm, hoc cha c p thnh khi hay ng thnh kin, bnh, b

0

7602.00.00.20 - Loi khc 22

97 76.03 Bt v vy nhm. 7603.10.00 - Bt khng c cu trc vy 10 7603.20.00 - Bt c cu trc vy; vy nhm 10

98 76.06 Nhm dng tm, l v di, chiu dy trn 0,2 mm. - Hnh ch nht (k c hnh vung): 7606.11 - - Bng nhm, khng hp kim:

7606.11.10 - - - c dt phng hoc to hnh bng phng php cn hay p, nhng cha x l b mt 0

7606.11.90 - - - Loi khc 0 7606.12 - - Bng hp kim nhm:

7606.12.10 - - - lm lon k c lm phn np v lm phn mc m np lon, dng cun:

7606.12.10.10 - - - - Di nhm cun 20 7606.12.10.90 - - - - Loi khc 0 7606.12.20 - - - bn nhm, cha nhy, dng trong cng ngh in 0 - - - Dng l:

7606.12.31 - - - - Bng hp kim nhm 5082 hoc 5182, chiu rng trn 1m, dng cun 0

7606.12.39 - - - - Loi khc 0 7606.12.90 - - - Loi khc 0 - Loi khc:

35

Stt M hng M t hng ho Thu sut (%) 7606.91.00 - - Bng nhm, khng hp kim 0 7606.92.00 - - Bng hp kim nhm 0

99 78.01 Ch cha gia cng. 7801.10.00 - Ch tinh luyn: 7801.10.00.10 - - Dng thi 15 7801.10.00.90 - - Loi khc 0 - Loi khc:

7801.91.00 - - C hm lng antimon tnh theo trng lng theo Bng cc nguyn t khc trong ch gii phn nhm chng ny:

7801.91.00.10 - - - Dng thi 15 7801.91.00.90 - - - Loi khc 0 7801.99.00 - - Loi khc: 7801.99.00.10 - - - Dng thi 15 7801.99.00.90 - - - Loi khc 0

100 78.02 Ph liu v mnh vn ch.

7802.00.00.10 - Phoi tin, phoi bo, bi x, mn mt gia, bt nghin, bt o ca ch, hoc cha c p thnh khi hay ng thnh kin, bnh, b.

0

7802.00.00.90 - Loi khc 22

101 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) khng qu 0,2 mm 0

7804.19.00 - - Loi khc 0 7804.20.00 - Bt v vy ch 5

102 78.06 Cc sn phm khc bng ch. 7806.00.20 - Thanh, que, dng hnh v dy: 7806.00.20.10 - - Thanh, que, dng hnh 5 7806.00.20.90 - - Loi khc 0

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

7806.00.90 - Loi khc 0

103 79.01 Km cha gia cng. - Km, khng hp kim:

7901.11.00 - - C hm lng km t 99,99% tr ln tnh theo trng lng:

7901.11.00.10 - - - Dng thi 10 7901.11.00.90 - - - Loi khc 0

7901.12.00 - - C hm lng km di 99,99% tnh theo trng lng:

36

Stt M hng M t hng ho Thu sut (%) 7901.12.00.10 - - - Dng thi 10 7901.12.00.90 - - - Loi khc 0 7901.20.00 - Hp kim km: 7901.20.00.10 - - Dng thi 10 7901.20.00.90 - - Loi khc 0

104 79.02 Ph liu v mnh vn km.

7902.00.00.10 - Phoi tin, phoi bo, bi x, mn mt gia, bt nghin, bt o ca km, hoc cha c ng, p thnh khi hay thnh kin, bnh, b.

0

7902.00.00.90 - Loi khc 22

105 79.03 Bt, bi v vy km. 7903.10.00 - Bi km 5 7903.90.00 - Loi khc 5

106 79.04 Km dng thanh, que, hnh v dy. 7904.00.00.10 - Dng thanh, que v hnh 5 7904.00.00.90 - Loi khc 0

107 80.01 Thic cha gia cng. 8001.10.00 - Thic, khng hp kim: 8001.10.00.10 - - Dng thi 10 8001.10.00.90 - - Loi khc 0 8001.20.00 - Hp kim thic: 8001.20.00.10 - - Dng thi 10 8001.20.00.90 - - Loi khc 0

108 80.02 Ph liu v mnh vn thic.

8002.00.00.10 - Phoi tin, phoi bo, bi x, mn mt gia, bt nghin, bt o ca thic, hoc cha c p thnh khi hay ng thnh kin, bnh, b

0

8002.00.00.90 - Loi khc 22

109 80.03 Thic dng thanh, que, dng hnh v dy. 8003.00.10 - Thanh hn 5 8003.00.90 - Loi khc: 8003.00.90.10 - - Thic dng thanh, que, dng hnh 5 8003.00.90.90 - - Loi khc 0

110 80.07 Cc sn phm khc bng thic. 8007.00.20 - Dng tm, l v di, c chiu dy trn 0,2 mm 0

8007.00.30 - L mng ( hoc cha in hoc bi trn giy, ba, plastic hoc vt liu bi tng t), c chiu dy (tr phn bi) khng qu 0,2 mm; dng bt v vy:

8007.00.30.10 - - Dng bt v vy 5

37

Stt M hng M t hng ho Thu sut (%) 8007.00.30.90 - - Loi khc 0

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

- Loi khc: 8007.00.91 - - Hp ng thuc l iu; gt tn thuc l 0 8007.00.92 - - Cc sn phm gia dng khc 0 8007.00.99 - - Loi khc 0

111 81.01 Vonfram v cc sn phm lm t vonfram, k c ph liu 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 5 8101.97.00 - - Ph liu v mnh vn 22 8101.99 - - Loi khc:

8101.99.10 - - - Thanh v que, tr cc loi thu c t qu trnh thiu kt; dng hnh, l, di v l mng 5

8101.99.90 - - - Loi khc 5

112 81.02 Molypen v cc sn phm lm t molypen, k c ph liu v mnh vn.

8102.10.00 - Bt 5 - Loi khc:

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

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

8102.96.00 - - Dy 5 8102.97.00 - - Ph liu v mnh vn 22 8102.99.00 - - Loi khc 5

113 81.03 Tantan v cc sn phm lm t tantan, k c ph liu v mnh vn.

8103.20.00 - Tantan cha gia cng, k c thanh v que thu c t qu trnh thiu kt; bt 5

8103.30.00 - Ph liu v mnh vn 22 8103.90.00 - Loi khc 5

114 81.04 Magie v cc sn phm ca magie, k c ph liu v mnh 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 15

38

Stt M hng M t hng ho Thu sut (%) 8104.20.00 - Ph liu v mnh vn 22

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

8104.90.00 - Loi khc 15

115 81.05 Coban sten v cc sn phm trung gian khc t luyn coban; coban v cc sn phm bng coban, k c ph liu v mnh vn.

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

8105.20.10 - - Coban cha gia cng 5 8105.20.90 - - Loi khc: 8105.20.90.10 - - - Bn thnh phm 5 8105.20.90.90 - - - Loi khc 5 8105.30.00 - Ph liu v mnh vn 22 8105.90.00 - Loi khc 5

116 81.06 Bismut v cc sn phm lm t bismut, k c ph liu v mnh vn.

- Bismut cha gia cng; ph liu v mnh vn; bt: 8106.00.10.10 - - Ph liu v mnh vn 22 8106.00.10.90 - - Loi khc 5 8106.00.90 - Loi khc: 8106.00.90.10 - - Bn thnh phm 5 8106.00.90.90 - - Loi khc 5

117 81.07 Caimi v cc sn phm lm t caimi, k c ph liu v mnh vn.

8107.20.00 - Caimi cha gia cng; bt 5 8107.30.00 - Ph liu v mnh vn 22 8107.90.00 - Loi khc: 8107.90.00.10 - - Bn thnh phm 5 8107.90.00.90 - - Loi khc 5

118 81.08 Titan v cc sn phm lm t titan, k c ph liu v mnh vn.

8108.20.00 - Titan cha gia cng; bt 5 8108.30.00 - Ph liu v mnh vn 22 8108.90.00 - Loi khc: 8108.90.00.10 - - Bn thnh phm 5 8108.90.00.90 - - Loi khc 5

119 81.09 Zircon v cc sn phm lm t zircon, k c ph liu v mnh vn.

8109.20.00 - Zircon cha gia cng; bt 5 8109.30.00 - Ph liu v mnh vn 22

39

Stt M hng M t hng ho Thu sut (%) 8109.90.00 - Loi khc: 8109.90.00.10 - - Bn thnh phm 5 8109.90.00.90 - - Loi khc 5

120 81.10 Antimon v cc sn phm lm t antimon, k c ph liu v mnh vn.

8110.10.00 - Antimon cha gia cng; bt 5 8110.20.00 - Ph liu v mnh vn 22 8110.90.00 - Loi khc: 8110.90.00.10 - - Bn thnh phm 5 8110.90.00.90 - - Loi khc 5

121 81.11 Mangan v cc sn phm lm t mangan, k c ph liu v mnh vn.

8111.00.00.10 - Ph liu v mnh vn 22 - Loi khc: 8111.00.00.20 - - Bn thnh phm 5 8111.00.00.90 - - Loi khc 5

122 81.12 Beryli, crm, germani, vanadi, gali, hafini, indi, niobi (columbi), reni v tali, v cc sn phm t cc kim loi ny, k c ph liu v mnh vn.

- Beryli: 8112.12.00 - - Cha gia cng; bt 5 8112.13.00 - - Ph liu v mnh vn 22 8112.19.00 - - Loi khc: 8112.19.00.10 - - - Bn thnh phm 5 8112.19.00.90 - - - Loi khc 5 - Crm: 8112.21.00 - - Cha gia cng; bt 5 8112.22.00 - - Ph liu v mnh vn 22 8112.29.00 - - Loi khc: 8112.29.00.10 - - - Bn thnh phm 5 8112.29.00.90 - - - Loi khc 5 - Tali: 8112.51.00 - - Cha gia cng; bt 5 8112.52.00 - - Ph liu v mnh vn 22 8112.59.00 - - Loi khc: 8112.59.00.10 - - - Bn thnh phm 5 8112.59.00.90 - - - Loi khc 5 - Loi khc: 8112.92.00 - - Cha gia cng; ph liu v mnh vn; bt: 8112.92.00.10 - - - Ph liu v mnh vn 22 8112.92.00.90 - - - Loi khc 5 8112.99.00 - - Loi khc: 8112.99.00.10 - - - Bn thnh phm 5

40

Stt M hng M t hng ho Thu sut (%) 8112.99.00.90 - - - Loi khc 5

123 81.13 Gm kim loi v cc sn phm lm t gm kim loi, k c ph liu v mnh vn.

8113.00.00.10 - Ph liu v mnh vn 22 - Loi khc: 8113.00.00.20 - - Bn thnh phm 5 8113.00.00.90 - - Loi khc 5

41

Ph lc II BIU THU NHP KHU U I

THEO DANH MC MT HNG CHU THU (Ban hnh km theo Thng t s 182/2015/TT-BTC

ngy 16/11/2015 ca B Ti chnh)

Mc I

THU SUT THU NHP KHU U I P DNG I VI 97 CHNG THEO DANH MC HNG HO NHP KHU VIT NAM

PHN I NG 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, lm bay hi hoc lm kh bng ng lnh.

Chng 1

ng 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 0 0101.29.00 - - Loi khc 5 0101.30 - La: 0101.30.10 - - Loi thun chng nhn ging 0 0101.30.90 - - Loi khc 5 0101.90.00 - Loi khc 5 01.02 ng vt sng h tru b. - Gia sc: 0102.21.00 - - Loi thun chng nhn ging 0 0102.29 - - Loi khc: 0102.29.10 - - - Gia sc c (k c b c) 5

42

M hng M t hng ho Thu sut (%) 0102.29.90 - - - Loi khc 5 - Tru: 0102.31.00 - - Loi thun chng nhn ging 0 0102.39.00 - - Loi khc 5 0102.90 - Loi khc: 0102.90.10 - - Loi thun chng nhn ging 0 0102.90.90 - - 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 5 0103.92.00 - - Trng lng t 50 kg tr ln 5 01.04 Cu, d sng. 0104.10 - Cu: 0104.10.10 - - Loi thun chng nhn ging 0 0104.10.90 - - Loi khc 5 0104.20 - D: 0104.20.10 - - Loi thun chng nhn ging 0 0104.20.90 - - Loi khc 5

01.05 Gia cm sng, gm cc loi g thuc loi Gallus domesticus, 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 0 0105.11.90 - - - Loi khc 10 0105.12 - - G ty: 0105.12.10 - - - nhn ging 0 0105.12.90 - - - Loi khc 10 0105.13 - - Vt, ngan: 0105.13.10 - - - nhn ging 0 0105.13.90 - - - Loi khc 10 0105.14 - - Ngng: 0105.14.10 - - - nhn ging 0 0105.14.90 - - - Loi khc 10 0105.15 - - G li: 0105.15.10 - - - nhn ging 0 0105.15.90 - - - Loi khc 10 - Loi khc: 0105.94 - - G thuc loi Gallus domesticus: 0105.94.10 - - - nhn ging , tr g chi 0 0105.94.40 - - - G chi 5 - - - Loi khc: 0105.94.91 - - - - Trng lng khng qu 2 kg 10

43

M hng M t hng ho Thu sut (%) 0105.94.99 - - - - Loi khc 10 0105.99 - - Loi khc: 0105.99.10 - - - Vt, ngan nhn ging 0 0105.99.20 - - - Vt, ngan loi khc 5 0105.99.30 - - - Ngng, g ty v g li nhn ging 0 0105.99.40 - - - 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 c voi Cetacea); ln bin v c nc (ng vt c v thuc b Sirenia); hi cu, s t bin v hi m (ng vt c v thuc phn b Pinnipedia)

5

0106.13.00 - - Lc v h lc (Camelidae) 5 0106.14.00 - - Th 5 0106.19.00 - - Loi khc 5 0106.20.00 - 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 di v vt c mo) 5

0106.33.00 - - iu; iu c (Dromaius novaehollandiae) 5 0106.39.00 - - Loi khc 5 - Cn trng: 0106.41.00 - - Cc loi ong 5 0106.49.00 - - Loi khc 5 0106.90.00 - Loi khc 5

44

Chng 2 Tht 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).

M hng M t hng ho Thu sut (%) 02.01 Tht ca ng vt h tru b, ti hoc p lnh. 0201.10.00 - Tht c con v na con 30 0201.20.00 - Tht pha c xng khc 20 0201.30.00 - 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 20 0202.20.00 - Tht pha c xng khc 20 0202.30.00 - 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 25

0203.12.00 - - Tht mng i (ham), tht vai v cc mnh ca chng, c xng 25

0203.19.00 - - Loi khc 25 - ng lnh: 0203.21.00 - - Tht c con v na con 15


0203.29.00 - - 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, ti hoc p lnh 7 - Tht cu khc, ti hoc p lnh: 0204.21.00 - - Tht c con v na con 7 0204.22.00 - - Tht pha c xng khc 7 0204.23.00 - - Tht lc khng xng 7 0204.30.00 - Tht cu non, c con v na con, ng lnh 7 - Tht cu khc, ng lnh: 0204.41.00 - - Tht c con v na con 7 0204.42.00 - - Tht pha c xng khc 7 0204.43.00 - - Tht lc khng xng 7 0204.50.00 - Tht d 7

45

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 tru b, 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 8 0206.22.00 - - Gan 8 0206.29.00 - - Loi khc 8 0206.30.00 - Ca ln, ti hoc p lnh 8 - Ca ln, ng lnh: 0206.41.00 - - Gan 8 0206.49.00 - - Loi khc 8 0206.80.00 - Loi khc, ti hoc p lnh 10 0206.90.00 - Loi khc, ng lnh 10

02.07 Tht v ph phm n c sau git m, ca gia cm thuc 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 40 0207.12.00 - - Cha cht mnh, ng lnh 40

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

0207.14 - - cht mnh v ph phm sau git m, ng lnh: 0207.14.10 - - - Cnh 20 0207.14.20 - - - i 20 0207.14.30 - - - Gan 20 - - - Loi khc:

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

0207.14.99 - - - - Loi khc 20 - Ca g ty: 0207.24.00 - - Cha cht mnh, ti hoc p lnh 40 0207.25.00 - - 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 phng php c hc 20

0207.27.99 - - - - Loi khc 20 - Ca vt, ngan: 0207.41.00 - - Cha cht mnh, ti hoc p lnh 40 0207.42.00 - - Cha cht mnh, ng lnh 40 0207.43.00 - - Gan bo, ti hoc p lnh 15

46

M hng M t hng ho Thu sut (%) 0207.44.00 - - Loi khc, ti hoc p lnh 15 0207.45.00 - - Loi khc, ng lnh 15 - Ca ngng: 0207.51.00 - - Cha cht mnh, ti hoc p lnh 40 0207.52.00 - - Cha cht mnh, ng lnh 40 0207.53.00 - - Gan bo, ti hoc p lnh 15 0207.54.00 - - Loi khc, ti hoc p lnh 15 0207.55.00 - - Loi khc, ng lnh 15 0207.60.00 - Ca g li 40

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

0208.10.00 - Ca th 10 0208.30.00 - Ca b ng vt linh trng 10

0208.40

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

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

10

0208.40.90 - - Loi khc 5 0208.50.00 - Ca loi b st (k c rn v ra) 10 0208.60.00 - Ca lc v h lc (Camelidae) 5 0208.90 - Loi khc: 0208.90.10 - - i ch 10 0208.90.90 - - Loi khc 5

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

0209.10.00 - Ca ln 10 0209.90.00 - Loi khc 10

02.10

Tht v ph phm dng tht n c sau git m, mui, ngm nc mui, lm kh hoc hun khi; bt mn v bt th n c lm t tht hoc ph phm dng tht sau git m.

- Tht ln:


0210.12.00 - - Tht di (ba ch) v cc mnh ca chng 10 0210.19 - - Loi khc:

0210.19.30 - - - Tht ln mui xng khi hoc tht mng i (ham) khng xng 10

0210.19.90 - - - Loi khc 10 0210.20.00 - Tht ng vt h tru b 15

47

M hng M t hng ho Thu sut (%)

- Loi khc, k c bt mn v bt th n c lm t tht 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 thuc b Cetacea); ca ln bin v c nc (ng vt c v thuc b Sirenia); ca hi cu, s t bin v hi m (ng vt c v thuc phn b Pinnipedia):

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

20

0210.92.90 - - - Loi khc 20 0210.93.00 - - Ca loi b st (k c rn v ra) 20 0210.99 - - Loi khc: 0210.99.10 - - - Tht g thi ming c lm kh ng lnh 20 0210.99.20 - - - Da ln kh 20 0210.99.90 - - - Loi khc 20

48

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

v ng vt thu sinh khng xng sng khc

Ch gii. 1. 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 lm thc n cho ngi hoc v l do chng loi hoc v trng thi ca chng (Chng 5); cc loi bt mn, bt th hoc vin lm t c hoc ng vt gip xc, ng vt thn mm hoc ng vt thu sinh khng xng sng khc, khng thch hp dng lm thc n cho ngi (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 "vin" (pellet) c ngha l cc sn phm c lin kt hoc bng cch nn trc tip hoc bng cch cho thm mt lng nh cht kt dnh.

M hng M t hng ho Thu sut (%) 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) 20 0301.11.92 - - - - C vng (Carassius auratus) 20 0301.11.93 - - - - C chi Thi Lan (Beta splendens) 20 0301.11.94 - - - - C tai tng da beo (Astronotus ocellatus) 20 0301.11.95 - - - - C rng (Scleropages formosus) 20 0301.11.99 - - - - Loi khc 20 0301.19 - - Loi khc: 0301.19.10 - - - C bt 15 0301.19.90 - - - Loi khc 20 - C sng khc:

0301.91.00

- - C hi vn (c hi nc ngt) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache v Oncorhynchus 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 0 0301.93.90 - - - Loi khc 20

0301.94.00 - - C ng vy xanh i Ty Dng v Thi Bnh Dng (Thunnus thynnus, Thunnus orientalis) 20

49

M hng M t hng ho Thu sut (%) 0301.95.00 - - C ng vy xanh phng Nam (Thunnus maccoyii) 20 0301.99 - - Loi khc: - - - C bt ca c mng bin hoc ca c m (lapu lapu) : 0301.99.11 - - - - nhn ging 0 0301.99.19 - - - - Loi khc 20 - - - C bt loi khc: 0301.99.21 - - - - nhn ging 0 0301.99.29 - - - - Loi khc 20 - - - C bin khc: 0301.99.31 - - - - C mng bin nhn ging 0 0301.99.39 - - - - Loi khc 20 0301.99.40 - - - C nc ngt khc 20

03.02 C, ti hoc p lnh, tr phi-l c (fillets) v cc loi tht c khc thuc nhm 03.04.

- C hi, tr gan, s v bc trng c:

0302.11.00


10

0302.13.00

- - C hi Thi Bnh Dng (Oncorhynchus nerka, 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 bn (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae v Citharidae), tr gan, s v bc trng c:

0302.21.00 - - C bn li nga (Halibut) (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

20

0302.22.00 - - C bn sao (Pleuronectes platessa) 20 0302.23.00 - - C bn Sole (Solea spp.) 20 0302.24.00 - - C bn Turbot (Psetta maxima) 15 0302.29.00 - - Loi khc 15

- C ng i dng (thuc ging Thunus), c ng vn hoc c ng sc da (Euthynnus (Katsuwonus) pelamis), tr gan, s v bc trng c:

0302.31.00 - - C ng vy di (Thunnus alalunga) 15 0302.32.00 - - C ng vy vng (Thunnus albacares) 15 0302.33.00 - - C ng vn hoc c ng sc da 20 0302.34.00 - - C ng mt to (Thunnus obesus) 15


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

50

M hng M t hng ho Thu sut (%) 0302.39.00 - - Loi khc 15

- C trch nc lnh (Clupea harengus, Clupea pallasii), c cm (c trng) (Engraulis spp.), c trch du (Sardina pilchardus, Sardinops spp.), c trch xng (Sardinella spp.), c trch k hoc c trch cm (Sprattus sprattus), c nc hoa (Scomber scombrus, Scomber australasicus, Scomber japonicus), c nc gai v c sng (Trachurus spp.), c gi (Rachycentron canadum) v c kim (Xiphias gladius), tr gan, s v bc trng c:

0302.41.00 - - C trch nc lnh (Clupea harengus, Clupea pallasii) 20 0302.42.00 - - C cm (c trng) (Engraulis spp.) 12

0302.43.00 - - C trch du (Sardina pilchardus, Sardinops spp.), c trch xng (Sardinella spp.), c trch k hoc c trch cm (Sprattus sprattus)

20

0302.44.00 - - C nc hoa (Scomber scombrus, Scomber australasicus, Scomber japonicus) 15

0302.45.00 - - C nc gai v c sng (Trachurus spp.) 12 0302.46.00 - - C gi (Rachycentron canadum) 12 0302.47.00 - - C kim (Xiphias gladius) 12

- C thuc cc h Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae v Muraenolepididae, tr gan, s v bc trng c:

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

0302.52.00 - - C tuyt chm en (Melanogrammus aeglefinus) 20 0302.53.00 - - C tuyt en (Pollachius virens) 20 0302.54.00 - - C tuyt Meluc (Merluccius spp., Urophycis spp.) 12

0302.55.00 - - C Minh Thi (Pollack Alaska) (Theragra chalcogramma) 12

0302.56.00 - - C tuyt lam (Micromesistius poutassou, Micromesistius

australis) 12

0302.59.00 - - Loi khc 12

- C r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c chm (Lates niloticus) v c qu (c chui hay c lc) (Channa spp.), tr gan, s v bc trng c:

0302.71.00 - - C r phi (Oreochromis spp.) 20

0302.72 - - C da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.):

0302.72.10 - - - C basa (Pangasius pangasius) 20 0302.72.90 - - - Loi khc 20

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

51

M hng M t hng ho Thu sut (%) 0302.73.10 - - - C Mrigal (Cirrhinus cirrhosus) 20 0302.73.90 - - - Loi khc 20 0302.74.00 - - C chnh (Anguilla spp.) 20 0302.79.00 - - Loi khc 20 - Loi c khc, tr gan, s v bc trng c: 0302.81.00 - - C nhm gc v c mp khc 15 0302.82.00 - - C ui (Rajidae) 12 0302.83.00 - - C rng ca (Dissostichus spp.) 12 0302.84.00 - - C vc (hoc c vc Chu u) (Dicentrarchus spp.) 12 0302.85.00 - - C trp bin (Sparidae) 12 - - Loi khc: - - - C bin: 0302.89.12 - - - - C bc (Pentaprion longimanus) 12 0302.89.13 - - - - C mi hoa (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 bc m (Rastrelliger kanagurta) v c bc m o

(Rastrelliger faughni) 12

0302.89.16 - - - - C sng gi (Megalaspis cordyla), c hin chm

(Drepane punctata) v c nhng ln (Sphyraena barracuda) 12

0302.89.17 - - - - C chim trng (Pampus argenteus) v c chim en (Parastromatus niger) 12

0302.89.18 - - - - C hng bc (Lutjanus argentimaculatus) 12 0302.89.19 - - - - Loi khc 12 - - - Loi khc:

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

0302.89.24 - - - - C sc rn h Anabantidae (Trichogaster pectoralis) 20

0302.89.26 - - - - C nh n (Polynemus indicus) v c so (pomadasys argenteus) 20

0302.89.27 - - - - C mi Hilsa (Tenualosa ilisha) 20

0302.89.28 - - - - C leo (Wallago attu) v c tra du (Sperata

seenghala) 20

0302.89.29 - - - - Loi khc 20 0302.90.00 - Gan, s v bc trng c 20

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

- 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 v Oncorhynchus rhodurus)

12

0303.13.00 - - C hi i Ty Dng (Salmo salar) v c hi sng a-nup (Hucho Hucho) 10

52

M hng M t hng ho Thu sut (%)

0303.14.00


10

0303.19.00 - - Loi khc 16

- C r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c chm (Lates niloticus) v c qu (c lc hay c chui) (Channa spp.), tr gan, s v bc trng c:

0303.23.00 - - C r phi (Oreochromis spp.) 20

0303.24.00 - - 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.) 15 0303.29.00 - - Loi khc 20

- C bn (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae v Citharidae), tr gan, s v bc trng c:

0303.31.00 - - C bn li nga (Halibut) (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

12

0303.32.00 - - C bn sao (Pleuronectes platessa) 20 0303.33.00 - - C bn sole (Solea spp.) 20 0303.34.00 - - C bn Turbot (Psetta maxima) 15 0303.39.00 - - Loi khc 15

- C ng i dng (thuc ging Thunus), c ng vn hoc c ng sc da (Euthynnus (Katsuwonus) pelamis), tr gan, s v bc trng c:

0303.41.00 - - C ng vy di (Thunnus alalunga) 12 0303.42.00 - - C ng vy vng (Thunnus albacares) 20 0303.43.00 - - C ng vn hoc c ng sc da 15 0303.44.00 - - C ng mt to (Thunnus obesus) 20


0303.46.00 - - C ng vy xanh phng Nam (Thunnus maccoyii) 15 0303.49.00 - - Loi khc 15

- C trch nc lnh (Clupea harengus, Clupea pallasii), c trch du (Sardina pilchardus, Sardinops spp.), c trch xng (Sardinella spp.), c trch k hoc c trch cm (Sprattus sprattus), c nc hoa (Scomber scombrus, Scomber australasicus, Scomber japonicus), c nc gai v c sng (Trachurus spp.), c gi (Rachycentron canadum)

53

M hng M t hng ho Thu sut (%) v c kim (Xiphias gladius), tr gan, s v bc trng c:

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

0303.53.00 - - C trch du (Sardina pilchardus, Sardinops spp.), c trch xng (Sardinella spp.),

Law

Thông tư 182/2015/TT-BTC ban hành Biểu thuế Xuất khẩu 2016, Biểu thuế Nhập khẩu ưu đãi 2016 theo danh mục mặt hàng chịu thuế