MUTRAP II

DÖÏ AÙN HOÃ TRÔÏ THÖÔNG MAÏI ÑA BIEÂN

MULTILATERAL TRADE ASSISTANCE PROJECT

VIETNAM'S WTO COMMITMENTS

MUTRAP HAØ NOÄI - 2005

Address: Suite A201 Ham Long Building, 14-16 Ham Long Str., Hanoi
Tel: +84.4. 9454314/ 15/ 16 Fax: +84.4. 9454311
E-mail: mutrap@mutrap.org.vn
Website: http://www.mutrap.org.vn

MUTRAP is funded jointly implemented

by the European Union by the Ministry of Trade of Vietnam
 FOREWORD

After more than 11 years of intensive preparations and negotiations, on 7th

November 2006, the World Trade Organisation (WTO) has formally admitted
Viet Nam as a Member of the Organisation. In order to meet the information
needs of people, enterprises, Ministry of Trade and Ministry of Finance have
provided all Viet Nam’s commitments in the WTO, both in English and
Vietnamese, including Decision of the General Council on the accession of
the Socialist Republic of Viet Nam, the Protocol on the accession of the
Socialist Republic of Viet Nam; Report of the Working Party on the Accession of Viet Nam,
Schedule of Concessions and Commitments on Goods and Schedule of Specific Commitments
in Services.

With a view to meeting various demands on research and implementation of WTO

commitments after accession, Ministry of Trade is cooperating with the Multilateral Trade
Policy Assistance Project II (MUTRAP II) to publish Viet Nam’s commitments in the WTO.

As the negotiations, preparation and accession documents are in English and under
WTO rule, the English version is authentic, the Vietnamese version published here is just to
timely and better meet the information needs of policy making agencies, officials dealing with
international economic integration activities, researchers, business community and people.

The Ministry of Trade looks forward to comments from people, experts and enterprises,
etc so that we can adjust and improve the translated version in the coming time.

The Ministry of Trade would like to express our sincere thanks to members of the
Government’s negotiation Team on international economic and trade integration, experts from
Ministry of Trade, Ministry of Finance and other Ministries, Agencies for making tremendous
contribution to the preparation and completion of this set of accession documents. The
Ministry of Trade also thanks MUTRAP II for providing support to publish this set of
documents.

TRADE MINISTER

Truong Dinh Tuyen

 INTRODUCTION ON WTO ACCESSION DOCUMENTS

Viet Nam’s set of World Trade Organisation (WTO) accession documents,

which was approved by the WTO General Council on 07th November,
2006, includes the following documents: Decision of the General Council
on the accession of the Socialist Republic of Viet Nam; the Protocol on the
accession of the Socialist Republic of Viet Nam; Report of the Working
Party on the Accession of Viet Nam; Schedule of Concessions and
Commitments on Goods (including concessions and commitments on tariff,
tariff quotas and agriculture subsidies); and Schedule of Specific
Commitments in Services.

The commitments included in the documents relate to WTO rules as well as modern
international trade, as a results there are many specialised terms and concepts that do not have
equivalences in Vietnamese. In order to help readers to understand more clearly structure of
the documents and commitment methods in the schedules as well as other specialised issues,
we would like to provide further clarifications as follows:

1. Report of the Working Party on the Accession of Viet Nam:

This Report contains Viet Nam’s multilateral commitments, these are general
commitments and principles for implementation of WTO Agreements. These are commitments
to implement WTO Agreements and to amend laws, regulations, policies, making them
consistent with WTO rules and some commitments specifically for Viet Nam.

The Report was compiled by WTO Secretariat based on questions from Viet Nam’s
anwsers to WTO Members’ questions, action plans and notifications on mechanisms, policies
sents to the Secretariat by Viet Nam. The Report includes numbered paragraphs, which are
arranged according to items in WTO’s general template.

2. Schedule of Concessions and Commitments on Goods:

WTO Members usually request acceding countries : (i) to bind all tariff lines in its
import tariff schedule; only use import duties for protection; and (iii) at border gates, besides
import duties, there are no other fees and charges for budget collection purpose. WTO also
requests acceding countries to reduce tariff, especially high tariffs, and to participate in
sectoral innitiatives with high level of reductions to bring tariffs to 0% (for example the
Information and Technology Agreement, Civil Aircraft Equipment Agreement, Medical
Equipment Agreement or to harmonise tariffs, bringing them to very low levels (Chemical
Agreement, Textile and Clothing Agreement).

Viet Nam will cut our tariffs from the current average level of 17.4% to 13.4% after
implementation periods from 5 to 7 years. The average tariff on agriculture products will
decrease from the current 23.5% to 20.9% after about 5 years while average tariff on industrial
products will be down from 16.8% to 12.6% after implementation period of 5 to 7 years (for
detailed cut on each commodity, please look at the schedule).

Viet Nam also commits to join some sectoral innitiatives. Those areas in which Viet
Nam commits to join fully are Information and Technology Agreement, textile and medical
equipment. The areas where we just partly participate are Aircraft Equipment, chemicals and
construction equipments. The implementation periods range from 3 to 5 years.
 Viet Nam also reserves the right to use tariff quotas on sugar, eggs, unmanufactured
tobacco and salt. Salt is not considered by the WTO as an agriculture product, so quite
naturally, is not eligible for tariff rate quota, however we have insisted on using tariff rate
quota for salt in order to protect the interest of salt makers. For the four products subject to
tariff rate quotas, the in-quota tariffs are equivalent to the current applied MFN rates (40% for
eggs, 25% for cane sugar, 40%-50% for beet sugar, 30% for unmanufactured tobacco, 30% for
salt). The out-of-quota rates are much higher.

3. WTO rules on subsidies:

For agriculture subsidies, acceding country must commit to eliminate export subsidies.
For non-agriculture products, there are three types of subsidies: the red subsidies, which are
prohibited subsidies, includes export subsidies and local content subsidies; the yellow
subsidies, which are industry-specific and distort trade, are not prohibited but “actionable”; the
“green” subsidies are less trade distorted. WTO, however, has exceptions for developing
members and least-developed members for agriculture and non-agriculture subsidies. Viet
Nam commits to eliminate prohibited subsidies under WTO rules (export subsidies and local
content subsidies). Viet Nam reserves a 5 year transitional period (except for the textile
industry) for elimination of investment incentives given to export production before the date of
WTO accession. Concerning domestic support for agriculture, we still can have subsidies at
10% level.

4. Commitments on openning services market:

Negotiations on openning services market to join the WTO are based on requests from
WTO Members in consistent with principles in the General Agreement on Trade in Services
(GATS). The commitments on trade in services are included in the Schedule of specific
Commitments in Services.

Content:

The service Schedule consists of three parts: horizontal commitments, sector-specific

commitments and the List of Article II (MFN) exemptions.

Horizontal commitments cover commitments applied to all services sectors and sub-
sectors included in the Schedule. This part mostly refers to general economic-trade issues like
investment regime, forms of establishment, land leasing, taxation issues, subsidies for
domestic enterprises, etc.

Sector-specific commitments include commitments applied to each service sector/sub-

sectors included in the Service Schedule. It means that for each service included in the Service
Schedule, there will be commitments specifically applied to that service, for example
commitments on telecommunications, commitments for insurance, commitments for banking
or commitments for transportation services. The commitments represent the extent of market
access opening for foreign service suppliers in each service.

The list of Article II (MFN) exemptions lists measures which may be maintained to
reserve the right to act inconsistently with the MFN principle in services where the MFN
exemptions are applicable. Under GATS rules, a Member can act inconsistently with the MFN
principle if it has listed, with agreement from other WTO Members, the inconsistent measure
in the list of Article II (MFN) exemptions.
Structure:

The Schedule has four columns: i) Sectors and sub-sectors; ii) Limitations on Market
Access; iii) Limitations on National Treatment and iv) Additional commitments.

The sectors and sub-sectors column lists the names of specific services included in the
Schedule. According to the WTO Secretariat’s services sectoral classification, there are total
11 services sectors1 and 155 sub-sectors2 negotiated by WTO Members. Viet Nam makes
commitments on 11 sectors and 110 sub-sectors.

The column on limitations on market access lists measures applied to foreign services
suppliers. The more such limitations a schedule has, the lesser the extent of market access for
foreign service suppliers is.

The additional commitment column lists measures affecting the supply and
consumption of services but not included in the market access limitation column or national
treatment limitation column. The list describes regulations on technical qualifications,
requirements or licensing requirements and procedures, etc.

The column on limitations on national treatment lists measures which differentiate

treatments for domestic service suppliers and foreign service suppliers. The more measures a
schedule has in its national treatment column, the larger the differences between treatment for
domestic suppliers and treatment for foreign services suppliers are.

Mode of Delivery:

GATS defines 4 modes of delivery: 1) cross-border supply; 2) consumption abroad; 3)

commercial presence; 4) presence of natural persons.

Cross border supply (Mode 1) is to supply a service from the territory of one Member
into the territory of any other Member. For example, freight or passenger transportation from
China to Viet Nam.

Consumption abroad (Mode 2) is the supply of a service in the territory of one Member
to the service consumers of any other Member. For example, foreign tourists come to Viet
Nam for travel and shopping purpose.

Commercial presence (Mode 3) is the supply of a service by service supplier of one

Member, through commercial presence (100% foreign invested companies, joint-ventures,
branches, etc, in the territory of any other Member. For example, a U.S. bank establish its
branch in Viet Nam to do business.

Presence of natural persons (Mode 4) is the supply of a service by a service supplier of

one Member, through presence of natural persons of a Member in the territory of any other
Member. For example, foreign artists, experts come to Viet Nam to perform, operate.

Level of commitments:

1
11 sectors in GATS include: 1) business services; 2) communication services; 3) construction and related
engineering services; 4) distribution services; 5) educational services; 6) environmental services; 7) financial
services; 8) health related and social services; 9) tourism and travel related services; 10) recreational, cultural and
sporting services; 11) transport services.
2
Each of the 11 services sectors are divided into smaller components called sub-sectors. Depending on their
characteristics, services sectors can have different sub-sectors.
 As the conditions in the Service Schedule of each Member shall constitute legal
binding commitments, the listing of limitations on market access and national treatment must
be accurate and consistent. Depending on the extent of limitations, each Member may
schedule in one of the following 4 cases: full commitments; commitments with limitations; No
commitments; and no commitments due to lack of technical feasibility./.

VICE MINISTER OF TRADE

CHIEF NEGOTIATOR OF THE
GOVERNMENT’S NEGOTIATION TEAM

Luong Van Tu
 FOREWORD

I am sincerely delighted, on behalf of the European Union, to welcome Viet

Nam as the 150th member of the WTO and to sponsor of the publication of
Vietnam’s WTO commitments. I am persuaded that it has been a road worth
taking, as we have seen a remarkable transformation of the Vietnamese
economy and trading regime along the way, and the emergence of a nation
which fully embraces the values and principles of the multilateral trading
system that WTO represents.
This project is the corollary of Europe’s continuing support to Vietnam’s quest to
integrate in the international trade community. It is also testimony to the multifaceted support
given by Europe to Vietnam in support of the accession process – be it in the field of trade
related technical assistance, be it in the negotiation process itself.
Europe has taken the lead in supporting Vietnam's economic integration with numerous
initiatives. The European Commission supported Vietnam through MUTRAP I and II and
regional projects such as ECAP II on intellectual property rights and the Asia Trust Fund. In
excess of 67 m Euro have been committed by the EU on trade-related assistance in Vietnam.
We will continue to work with Vietnam, together with EU member states and other donors, to
build capacity and to cope with the post-WTO challenges.
Obviously the challenges of WTO accession must not be underestimated: some issues
still remain to be solved, including simplification of administrative procedures, increasing
transparency and predictability in important issues such as licensing and the future
equalization process in areas such as telecommunications and banking. Intellectual property
and, in particular, enforcement, will also require our focus and attention in the years to come.
We are convinced that the WTO Membership of Viet Nam will help Vietnam to stay
the course of reform commenced 20 years ago under the policy of doi moi. We are also
committed to continue assisting Vietnam in this process.
Hanoi, 29 November 2006

Ambassador Markus Cornaro

European Commission Delegation to Vietnam
 This book has been prepared with financial assistance from the Commission of the European
Communities. The views expressed herein are those of the consultants and therefore in no way reflect
the official opinion of the Commission
 RESTRICTED
WORLD TRADE WT/ACC/VNM/48
27 October 2006
ORGANIZATION
(06-5205)

Working Party on the

Accession of Viet Nam

ACCESSION OF VIET NAM

Report of the Working Party on the Accession of Viet Nam

 WT/ACC/VNM/48
Page i

TABLE OF CONTENTS

Introduction............................................................................................................................................ 1
Documentation provided ....................................................................................................................... 1
Introductory statements ........................................................................................................................ 1
ECONOMIC POLICIES....................................................................................................................... 2
Monetary and fiscal policy .................................................................................................................... 2
Foreign exchange and payments........................................................................................................... 5
Investment regime.................................................................................................................................. 9
Enterprises that are State-owned or –controlled, or with special or exclusive privileges ............. 14
Privatization and equitization............................................................................................................. 21
Pricing policies ..................................................................................................................................... 25
Competition policy ............................................................................................................................... 27
FRAMEWORK FOR MAKING AND ENFORCING POLICIES ................................................. 29
POLICIES AFFECTING TRADE IN GOODS ................................................................................ 35
Trading rights (the right to import and export)................................................................................ 35
1. Import Regulation................................................................................................................... 38
Customs tariff....................................................................................................................................... 38
Other duties and charges..................................................................................................................... 41
Tariff rate quotas, tariff exemptions .................................................................................................. 41
Fees and charges for services rendered.............................................................................................. 45
Application of internal taxes ............................................................................................................... 47
Quantitative import restrictions, including prohibitions, quotas and licensing systems............... 51
Customs valuation................................................................................................................................ 58
Rules of origin ...................................................................................................................................... 62
Other customs formalities ................................................................................................................... 63
Pre-shipment inspection ...................................................................................................................... 64
Anti-dumping, countervailing duties, safeguard regimes ................................................................ 64
2. Export Regulation................................................................................................................... 67
Customs tariffs, fees and charges for services rendered, application of internal taxes to
exports...................................................................................................................................... 67
Export restrictions................................................................................................................................ 68
3. Internal Policies Affecting Foreign Trade in Goods ............................................................ 69
Industrial policy, including subsidies ................................................................................................. 69
Technical barriers to trade, standards and certification.................................................................. 74
Sanitary and phytosanitary measures................................................................................................ 78
WT/ACC/VNM/48
Page ii

Trade-related investment measures (TRIMs) ................................................................................... 85

Free zones, special economic areas..................................................................................................... 86
Government procurement................................................................................................................... 88
Trade in civil aircraft........................................................................................................................... 89
Transit .................................................................................................................................................. 89
Agricultural policies............................................................................................................................. 91
(a) Imports – description of the types of border protection maintained ................................. 91
(b) Exports..................................................................................................................................... 92
(c) Internal policies....................................................................................................................... 93
Fisheries ................................................................................................................................................ 94
TRADE-RELATED INTELLECTUAL PROPERTY RIGHTS (TRIPS) ..................................... 95
1. General..................................................................................................................................... 95
(a) Intellectual property protection............................................................................................. 95
(b) Responsible agencies for policy formulation and implementation ..................................... 96
(c) Participation in international intellectual property agreements ........................................ 96
(d) Application of national and MFN treatment to foreign nationals...................................... 97
(e) Fees and taxes .......................................................................................................................... 97
2. Substantive standards of protection, including procedures for the acquisition
and maintenance of intellectual property rights .................................................................. 98
(a) Copyright protection .............................................................................................................. 98
(b) Trademarks, including service marks................................................................................. 101
(c) Geographical indications, including appellations of origin............................................... 103
(d) Industrial designs .................................................................................................................. 105
(e) Patents.................................................................................................................................... 105
(f) Plant variety protection........................................................................................................ 108
(g) Layout designs of integrated circuits .................................................................................. 109
(h) Requirements on undisclosed information, including trade secrets and test data.......... 109
3. Measures to control abuse of intellectual property rights................................................. 109
4. Enforcement .......................................................................................................................... 110
(a) Civil judicial procedures and remedies............................................................................... 110
(b) Provisional measures ............................................................................................................ 111
(c) Administrative procedures and remedies ........................................................................... 112
(d) Special border measures....................................................................................................... 114
(e) Criminal procedures............................................................................................................. 116
POLICIES AFFECTING TRADE IN SERVICES......................................................................... 118
TRANSPARENCY ............................................................................................................................ 127
 WT/ACC/VNM/48
Page iii

Publication of information on trade ................................................................................................. 127

Notifications........................................................................................................................................ 129
TRADE AGREEMENTS .................................................................................................................. 130
CONCLUSIONS ................................................................................................................................ 131
ANNEX 1 ............................................................................................................................................ 132
ANNEX 2 ............................................................................................................................................ 139
 WT/ACC/VNM/48
Page 1

Introduction

1. The Government of the Socialist Republic of Viet Nam applied for accession to the World
Trade Organization in January 1995 (document WT/L/1). At its meeting on 31 January 1995, the
General Council established a Working Party to examine the application of the Government of the
Socialist Republic of Viet Nam to accede to the World Trade Organization under Article XII of the
Marrakesh Agreement Establishing the WTO. The terms of reference and the membership of the
Working Party are reproduced in document WT/ACC/VNM/1/Rev.23.

2. The Working Party met on 30-31 July and 3 December 1998; 22-23 July 1999;
30 November 2000; 10 April 2002; 12 May and 10 December 2003; 15 June and 15 December 2004
under the Chairmanship of H.E. Mr. Seung Ho (Republic of Korea); and on 15 September 2005;
27 March, 19 July, 9 October and 26 October 2006 under the Chairmanship of H.E. Mr. Eirik Glenne
(Norway).

Documentation provided

3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on the
Foreign Trade Regime of Viet Nam (WT/ACC/VNM/2), the questions submitted by Members on the
foreign trade regime of Viet Nam, together with the replies thereto, and other information provided by
the authorities of Viet Nam (WT/ACC/VNM/3, Corrigendum 1 and Addenda 1, 2 and 3;
WT/ACC/VNM/5 and Addendum 1; WT/ACC/VNM/6 and Addenda 1 and 2; WT/ACC/VNM/7;
WT/ACC/VNM/8; WT/ACC/VNM/9 and Addenda 1 and 2; WT/ACC/VNM/10; WT/ACC/VNM/11
and Revisions 1, 2, 3, 4 and 5; WT/ACC/VNM/12; WT/ACC/VNM/13 and Addenda 1 and 2;
WT/ACC/VNM/14, Addenda 1 and 2 and Revision 1; WT/ACC/VNM/15 and Addenda 1, 2 and 3;
WT/ACC/VNM/16; WT/ACC/VNM/18 and Revision 1; WT/ACC/VNM/19 and Revision 1;
WT/ACC/VNM/20 and Revisions 1 and 2; WT/ACC/VNM/21 and Revisions 1 and 2;
WT/ACC/VNM/22 and Revision 1; WT/ACC/VNM/23; WT/ACC/VNM/24 and Revisions 1 and 2;
WT/ACC/VNM/25 and Revisions 1, 2 and 3; WT/ACC/VNM/29; WT/ACC/VNM/30;
WT/ACC/VNM/31 and Revisions 1, 2, 3, 4 and 5; WT/ACC/VNM/32; WT/ACC/VNM/33;
WT/ACC/VNM/34; WT/ACC/VNM/35; WT/ACC/VNM/36 and Addendum 1; WT/ACC/VNM/37;
WT/ACC/VNM/38; WT/ACC/VNM/39; WT/ACC/VNM/40; WT/ACC/VNM/41; WT/ACC/VNM/42
and Revision 1; WT/ACC/VNM/44; WT/ACC/VNM/46; and WT/ACC/VNM/47 and Addendum 1),
including the legislative texts and other documentation listed in Annex I.

Introductory statements

4. The representative of Viet Nam said that Viet Nam had been carrying out economic reforms
since 1986 under the "Doi Moi" (Renovation) policy, focussing on market oriented economic
management; restructuring to build a multi-sectoral economy; financial, monetary and administrative
reforms; and the development of external economic relations. Having joined the Association of
Southeast Asia Nations (ASEAN), the Asia-Europe Cooperation (ASEM) and the Asia-Pacific
Economic Cooperation Forum (APEC), Viet Nam was participating in regional institutions which
were committed to WTO principles and rules, and preparatory and substantially supportive of
Viet Nam's accession to the WTO.

5. Viet Nam recognized the important role and significance of the WTO in the development of
the global economy as well as the economic growth of individual countries. Viet Nam had decided to
apply for WTO membership with a view to expanding its economic, trade and investment ties with
other Members, reflecting a firm resolve to continue the process of integration of Viet Nam's
economy into the world trading system. Conscious that WTO membership involved both rights and
obligations, Viet Nam was committed to upholding the principles of the WTO as the basis for its trade
WT/ACC/VNM/48
Page 2

policies. Viet Nam was revising its legislation to adapt gradually to the rules and principles of the
WTO.

6. The Government had established an inter-ministerial National Committee on International

Economic Co-operation (NCIEC), responsible for inter-sectoral coordination in policy formulation
and economic cooperation, as well as a Governmental Negotiation Team on International Economic
and Trade Affairs, comprising senior officials from various ministries. Viet Nam was prepared to
embark on negotiations in all sectors of interest to Members of the WTO. Referring to Viet Nam as a
low-income and highly indebted developing country, he hoped and believed that Members would
show sympathy and flexibility in the elaboration of the terms and conditions for Viet Nam's
membership.

7. Members of the WTO welcomed strongly Viet Nam's application to join the WTO and
pledged their full support to the accession process. Members appreciated the significant reforms
already undertaken and encouraged Viet Nam to continue the policies towards market-orientation,
liberalization and transparency. Viet Nam's integration into the world economy would allow
Viet Nam to solidify the gains of its ongoing economic reforms. Some Members noted that Viet Nam
would need to make further adjustments in its legal and trade regime to conform to WTO
requirements, and looked forward to working actively with Viet Nam towards this objective.

8. The Working Party reviewed the economic policies and foreign trade regime of Viet Nam and
the possible terms of a draft Protocol of Accession to the WTO. The views expressed by members of
the Working Party on the various aspects of Viet Nam's foreign trade regime, and on the terms and
conditions of Viet Nam's accession to the WTO are summarized below in paragraphs 9 to 526.

ECONOMIC POLICIES

Monetary and fiscal policy

9. The representative of Viet Nam said that in accordance with the Law on State Bank of
Viet Nam, the main objective of Viet Nam's monetary policy was to stabilize the value of the currency
– the Vietnamese dong (VND), to control inflation and to promote socio-economic development.
Credits were channelled into activities making full use of the potentials of various economic sectors.
The State Bank of Viet Nam was using monetary policy instruments such as refinancing, reserve
requirements, interest rates, exchange rates, open market operations and other supplementary
instruments to regulate the money supply. The State Bank of Viet Nam had applied a uniform
rediscount rate for all commercial banks since 1999. Credit policy continued to be improved to meet
sufficiently the financing requirements for economic growth in line with monetary policy objectives
from time to time. The credit mechanism had been amended to become more liberal in order to create
a level playing field among various economic sectors, improve the autonomy and accountability of
credit institutions, and enhance credit quality.

10. Asked about the level of commercial debt owed by public sector enterprises, he said that
State-owned enterprises had owed Vietnamese commercial banks VND 142.9 trillion in 2004, or
34.0 per cent of the total outstanding loans of credit institutions and 42.8 per cent of the total
outstanding loans of Viet Nam's four main State-owned commercial banks − Viet Nam's fifth
State-owned commercial bank was very small and usually excluded from the statistics.
Non-performing loans owed by State-owned enterprises to State-owned commercial banks had
amounted to VND 4.646 billion in December 2004, which represented 3.67 per cent of the banks' total
loans. Financial institutions, including State-owned commercial banks, established their own lending
procedures based on objective criteria such as the client's solvability, trading and production plans,
feasibility assessment, and investment project efficiency assessment, in accordance with Decision
No. 1627 of 31 December 2001 on Lending Regulations of Credit Organizations to Clients. Financial
 WT/ACC/VNM/48
Page 3

institutions considered and decided themselves whether to provide loans to State-owned enterprises,
on commercial terms. They were self-responsible for their credit activities. Support through the
Development Assistance Fund had amounted to VND 917.1 billion in 2004, including
VND 504.3 billion through medium- and long-term investment loans, VND 3 billion through short-
term investment loans, and VND 109.9 billion in the form of post-investment interest support. He
provided statistics about support provided under the Development Assistance Fund, including
information about non-performing loans, in Annex 1 to document WT/ACC/VNM/39. He added that
the question of non-performing public sector debt was addressed through equitization and
restructuring of State-owned enterprises (see the "Privatization and equitization" section below).

11. He noted that a number of measures had been taken since 2001 to reorganize State-owned
commercial banks with a view to enhancing their efficiency. Assets quality, disciplines, and risk
management had been improved; policy lending had been separated from commercial credit activities
and entrusted to social policy banks; State-owned commercial banks had been required to establish
their own credit handbook, which had been applicable since late 2004-early 2005; and the credit risk
management system had been brought into line with international standards. In addition, credit
organizations and State-owned commercial banks were required, under the Law of Credit
Organization, to put in place an internal audit system and a Supervisory Board responsible for
supervising the organization's financial and accounting activities, ensuring the safety of credit
operations, and conducting periodic internal audits. To enhance the stability of the banking sector and
progressively adopt international standards in banking operations, the State Bank of Viet Nam (SBV)
had also promulgated Decision No. 493/2005/QD-NHNN of 22 April 2005 on Debt Classification and
Provisioning for Credit Risk Resolution in Banking Operations of Credit Institutions. Under this
Decision, debts were classified into five categories. The first category, "qualified debt", had a
provisioning ratio of zero per cent; the second category, "debt requiring attention", a provisioning
ratio of 5 per cent; the third category, "below-standard debt", a provisioning ratio of 20 per cent; the
fourth category, "doubted debt", a provisioning ratio of 50 per cent; and the fifth category, "possibly
lost debt", a provisioning ratio of 100 per cent. Categories 3, 4 and 5 were considered bad debts.
Credit institutions were allowed to use provisioning sources to write off debts or enter them under
off-balance sheet items in case of bankruptcy or dissolution of the organization or enterprise being
their client, death of their client or when the latter went missing, and in the event of debt belonging to
the fifth category. In addition, credit institutions were required to monitor closely debt collection and
to restructure their bad debts.

12. To further improve the operational efficiency of State-owned commercial banks, the State
Bank intended to equitize most State-owned commercial banks by 2010. According to the
Government's plan, two State-owned commercial banks were to be equitized in 2006 (see
paragraph 83). The State Bank would remain responsible for State management, inspection and
supervision over State-owned commercial banks and credit organizations.

13. The representative of Viet Nam said that the budget deficit was considered the main cause of
inflation in the 1980s. The Government targeted a budget deficit ratio (according to the definition of
the IMF) of maximum 3 per cent of GDP, compared to an average budget deficit of about 8 per cent
to GDP in the 1980s. The budget deficit had amounted to 1.3 per cent of GDP in 1999, 2.7 per cent in
2000, 2.9 per cent in 2001, 2.3 per cent in 2002 and 2.1 per cent in 2003. The Government also aimed
at maintaining a surplus of current revenue over current expenditure at 4.5 per cent of GDP. The
respective ratios had been 5.1 per cent in 1999, 5.2 per cent in 2000, 3.9 per cent in 2001, 5.8 per cent
in 2002 and 5.1 per cent in 2003. In response to a question concerning the impact of directed lending
and other subsidy programmes on the budget deficit, he noted that Viet Nam's subsidy programmes
were insignificant and had a minimal effect on the budget deficit.

14. The first phase of Viet Nam's tax reform programme had helped in raising the total tax
collected to GDP ratio from 13.1 per cent in 1991 to 22.6 per cent in 1995. The second phase of the
WT/ACC/VNM/48
Page 4

programme had focussed on streamlining the tax rate structure, non-discrimination, a broadening of
the tax base, improved tax administration, and the introduction of value-added tax (VAT) to replace a
turnover tax. The main taxes levied in Viet Nam were corporate income tax; Agricultural Land Use
tax; a Tax on the Transfer of Land Use Rights; Natural Resources tax (Royalties); Land and Housing
tax; (Personal) Income tax; VAT; Special Consumption tax (Excise tax); and import and export
duties. In addition, the Government levied fiscal charges such as land rent, water charges, a
slaughtering tax (abolished in 1999), business licensing tax, property registration fees and
transportation fees. The total revenue from taxes, fees, charges and other levies as a percentage of
GDP had amounted to 22.1 per cent in 2002 and 21.9 per cent in 2003.

15. The corporate income tax was levied in accordance with the amended Law on Corporate
Income Tax, enacted by the National Assembly on 17 June 2003 and in effect since 1 January 2004,
having replaced the Law on Corporate Income Tax of 10 May 1997. The amended Law provided for
a general tax rate of 28 per cent and preferential rates of 10, 15 and 20 per cent, and for a uniform set
of criteria for entitlement to tax incentives for both domestic and foreign-invested enterprises. The
amended Law had also revoked a provision refunding the amount of corporate income tax
corresponding to reinvested income and the amount of tax on profit repatriation according to
Articles 42 and 43 of the Law on Foreign Investment in Viet Nam. The Agricultural Land Use tax
had been levied since 1 January 1994 on all individuals and entities using land in agricultural
production. Households using land in excess of established standard acreage paid an additional tax
equal to 20 per cent of the basic rate. The land and housing tax was levied on houses, residential land
and construction sites. However, the housing tax had remained temporarily uncollected. The
amended Law on Corporate Income Tax had revoked a provision on taxes on the transfer of land use
rights imposed on trading units according to the Law on Taxes on the Transfer of Land Use Rights.
According to the amended Law, income of trading units arising from the transfer of land use rights
were now subject to corporate income tax. The Law on supplements of and amendments to some
Articles of the Tax on the Transfer of Land Use Rights, effective since 1 January 2000, provided for a
tax rate of 2 per cent on land used in agricultural, forestry and aquatic production, and 4 per cent on
land used for residential, construction and other purposes. The natural resources tax was applied in
accordance with the amendments to the Ordinance on Natural Resources Tax of 30 March 1990,
effective since 1 June 1998. The Ordinance provided for tax rates varying from 1-8 per cent on metal
minerals, coal and precious gems, 0-25 per cent on oil and gas, 1-5 per cent on non-metal minerals,
1-10 per cent on natural marine products, 1-40 per cent on natural forest products, 0-10 per cent on
natural water, 10-20 per cent on swallow's nests, and 0-10 per cent on other natural resources. The
criteria used for determining the applicable tax rates were stipulated in the Ministry of Finance
Circular No. 153/1998/TT-BTC of 26 November 1998 guiding the implementation of Government
Decree No. 68/1998/CP of 3 September 1998. Pursuant to Point 3, section II of the Circular, tax rates
were adjusted periodically according to the type of natural resource, its scarcity and economic value,
whether recyclable or not, its use, and exploitation conditions. The tax was applied to all types of
projects, except when the Vietnamese partner in a joint venture had contributed to the registered
capital in the form of natural resources.

16. Legislation on personal income tax - the Ordinance on Income Tax of High Income Earners
of 27 December 1990, last amended on 24 March 2004 (Ordinance No. 14/2004) – distinguished
between Vietnamese residents, foreign residents in Viet Nam, and Vietnamese citizens working
abroad. Successive amendments had aimed at gradually reducing the difference between the tax rates
applied to Vietnamese residents, which originally ranged from zero to 60 per cent with a threshold of
VND 1.2 million, and foreign residents and Vietnamese citizens working abroad, which had originally
been taxed at rates from zero to 50 per cent with a threshold of VND 5 million. Under the newly
amended Ordinance, Vietnamese and foreign residents were subject to the same progressive tax rates,
ranging from zero per cent to 40 per cent, but to a different taxable income threshold. However, the
monthly taxable income threshold for Vietnamese residents had been raised to VND 5 million in order
to reduce the gap to the threshold applicable to foreign residents. The threshold for foreigners had
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remained unchanged since 30 June 1999 and amounted to VND 8 million. He confirmed that new tax
rulings were not applied retroactively.

17. A Member was concerned about very high personal income tax rates in Viet Nam and
considered this a major investment disincentive. The representative of Viet Nam replied that under
the present system, foreigners were treated more favourably than Vietnamese nationals, which in his
opinion created an enabling environment for investment. Nevertheless, the tax system was under
review. A Law on Personal Income Tax, which would replace the Ordinance on Income Tax of High
Income Earners, was expected to be submitted to the National Assembly in 2007. The Law would
introduce a single tax system, broaden the scope of application of the personal income tax, and
provide for a clearer definition of residents and non-residents in conformity with international rules.
The objective was to offer tax paying workers appropriate incentives compatible with international
norms and practices. The Law was at an initial stage of study. Other tax laws would also be amended
to make them compatible with the Law on Value-Added Tax and the Law on Corporate Income Tax.

Foreign exchange and payments

18. The representative of Viet Nam said that Viet Nam had replaced a fixed exchange rate system
with a managed float flexible exchange rate mechanism in 1989. Foreign exchange transaction
centres had been opened at the end of 1991, and an inter-bank currency market for commercial banks
had been established in October 1994. The State Bank of Viet Nam monitored the
balance-of-payments and foreign exchange reserves position of Viet Nam, and the State Bank could
intervene in the market as necessary. The State Bank published the average transaction exchange rate
of the Vietnamese dong against the U.S. dollar in the inter-bank foreign exchange market on a daily
basis.

19. Viet Nam had normalized its financial relations with the International Monetary Fund (IMF)
in October 1993. In order to prepare for the acceptance of the obligations under Article VIII of the
Fund's Articles of Agreement, Viet Nam had been gradually meeting the requirements mentioned in
Article VIII. The convertibility of the Vietnamese dong had been mentioned as an objective in
Government Decree No. 05/2001/ND-CP of 17 January 2001, which had amended and supplemented
Government Decree No. 63/1998/ND-CP on Foreign Exchange Management of 17 August 1998.
Controls on current account transactions had been liberalized. Pursuant to this Decree, (i) residents
and non-residents were allowed to open and maintain foreign exchange accounts with authorized
banks in Viet Nam; (ii) Vietnamese citizens residing in Viet Nam were allowed to purchase, transfer
and carry foreign exchange abroad for purposes such as tourism, education, medical treatment,
payment of membership fees, and other charges for the purposes of providing support or inheritance
to family and relatives abroad, upon presentation of relevant documents in accordance with the
regulations of the State Bank; (iii) foreign residents having legal income in foreign currency were
permitted to transfer or carry the money out of Viet Nam, and income in Vietnamese dong could be
converted into foreign currency at authorized banks upon presentation of relevant documents and a
certificate that all financial obligations in accordance with the laws had been fulfilled. Pursuant to
Circular No. 04/2001/TT-NHNN on Foreign Exchange Management of foreign-invested enterprises
and parties to business cooperation contracts (BCC) of 18 May 2001, foreign investors were permitted
to transfer abroad profits and other legal income upon presentation of relevant documentation to the
authorized banks, i.e., the Memorandum of the Board of Directors (or Project Management Unit in the
case of a BCC) on the distribution of profits (or distribution of revenue in case of a BCC) and a
certificate from the competent tax authorities testifying that all financial obligations to the State of
Viet Nam had been fulfilled. Foreign investors were also permitted to transfer legal capital or
reinvested capital due to termination or liquidation before expiry date upon presentation of relevant
documents - i.e., the decision on dissolution of the enterprise (or Decision on termination of a BCC),
including a statement of liquidation for terminated projects, and the certificate issued by the
competent tax authorities - to the authorized banks.
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20. Some Members noted that Viet Nam had imposed obligations to surrender foreign exchange
in 1998 and appeared to maintain measures at odds with Articles XI and XVI (footnote 8) of the
GATS. Viet Nam was asked to reconsider these measures. A Member also noted that Viet Nam
applied a fee for inspecting and counting currencies remitted cross-border which varied according to
the value of the transfer. The fee did not meet the requirements of Article VIII of the GATT 1994,
and should be eliminated or changed into a flat fee for the processing of each application to import
foreign exchange to meet the criteria of this Article.

21. The representative of Viet Nam replied that, due to the impact of regional monetary and
financial crises, Viet Nam had introduced temporary obligations to surrender foreign exchange in
1998 with the aim of concentrating foreign currency in the banking system to meet essential needs for
foreign currency in the economy. Viet Nam had relaxed this surrender requirement continuously as
the economic situation had improved. The requirement had been reduced from 80 per cent to
50 per cent in 1999, 40 per cent in early 2001, and 30 per cent in May 2002, and had been set at
zero per cent pursuant to Prime Minister's Decision No. 46/2003/QD-TTg of 2 April 2003. The
Ordinance on Foreign Exchange Control, which had been passed by the Standing Committee of the
National Assembly in December 2005, had removed the obligation for legal residents to sell their
current revenues in foreign currencies to commercial banks. Foreign exchange controls would only
be applied in exceptional cases, as determined by the Government of Viet Nam, to maintain the
national financial and monetary security in accordance with the IMF Articles of Agreement and IMF
Document No. 144 (52/51) of 14 August 1952.

22. Concerning the fee for inspecting and counting currencies remitted cross-border, he noted that
this fee was applicable to the importation or exportation of physical currencies, not to the purchase or
sale of foreign currency. This fee aimed at monitoring physical movements of foreign exchange and
at preventing counterfeit currencies. The fee was determined per tranche of US$100,000. The first
tranche was subject to a VND 100,000 fee (US$6), and each extra tranche to a VND 80,000 fee
(US$5), with a maximum of VND 1.5 million (US$100) for each transaction (Inter-Ministerial
Circular No. 71/2000/TTLT/BTC-TCHQ of 19 July 2000). He subsequently added that this fee had
been abolished in November 2005.

23. Concerning Article XI and footnote 8 to Article XVI of the GATS, the representative of
Viet Nam confirmed that all current account restrictions had been removed and that Viet Nam did not
maintain any measures contrary to Articles XI and XVI (footnote 8) under Viet Nam's commitments
on banking services and other financial services. Viet Nam fully complied with the obligations of
Article VIII of the IMF Charter on current account payments and international remittances. Importers
could purchase foreign currency at authorized banks to conduct current transactions and other
permitted transactions in accordance with Circular No. 08/2003/TT-NHNN of the State Bank of
Viet Nam of 21 May 2003, and the requirement to present documentation proving that fiscal
obligations had been fulfilled had been eliminated by Government Decree No. 131/2005/ND-CP of
18 October 2005 on the Amendments of and Supplements to Government
Decree No. 63/1998/ND-CP of 17 August 1998 on Foreign Exchange Control. This Decree, which
had been prepared with the assistance of IMF experts, removed all remaining foreign exchange
restrictions on payments and transfers for current account transactions and provided for international
current account transactions rules compliant with the IMF definition. Non-residents and residents
were free to buy and transfer foreign currencies and there were no more restrictions on the repatriation
of profits and other legal income by foreign investors. The IMF Office had notified its approval of the
Decree to the State Bank of Viet Nam and officially announced Viet Nam's acceptance of Article VIII
of the IMF Articles of Agreement on 8 November 2005.

24. In respect of capital transactions, Viet Nam had relaxed capital transfers by foreign investors
and foreign borrowing by resident organisations. Viet Nam only maintained restrictions on (i) capital
transfers abroad for investment by resident organisations, which were subject to approval by the
 WT/ACC/VNM/48
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competent agencies and within the amount of foreign currency owned by them; and (ii) payment and
repayment of foreign loans by resident organisations, which had to be registered with the State Bank
of Viet Nam. However, enterprises were free to sign foreign loan contracts pursuant to
Decree No. 134/2005/ND-CP of 1 November 2005. The obligation to register medium and long-term
contracts with the State Bank was a procedural matter maintained for statistical purposes and in order
to monitor medium- and long-term foreign borrowing by enterprises and maintain, in coordination
with the Ministry of Finance, national foreign debts within a safety limit. He noted that according to
Article XII of the GATS (Restrictions to Safeguard the Balance of Payments), such restrictions could
be considered acceptable as Viet Nam was facing difficulties in its international balance of payments.
Viet Nam's foreign exchange regulations were being monitored by the IMF once a year as part of the
Fund's missions under Article IV of the IMF Articles of Agreement.

25. Asked about present requirements and restrictions on the repayment of loans and capital
investments abroad by Vietnamese enterprises, he added that according to
Decree No. 22/1999/ND-CP enterprises investing abroad were required to (i) obtain an overseas
investment licence from the Ministry of Planning and Investment in accordance with
Circular No. 05/2001/TT-BKH of 30 August 2001; (ii) open a foreign account with a credit
institution, whether domestic or foreign, authorized to conduct foreign exchange transactions and
channel all remittances through this account; and (iii) register the opening of the account and
investment capital transfers with a State Bank's branch in the province or city of its head office.
Documents to submit to obtain an overseas investment licence included the application for investment
abroad; a copy of the decision of establishment or registration of the enterprise; the written approval
of investment abroad by the competent authority of the host country, if any, and the contract with the
foreign partner; information on the investment projects (objectives, sources of investment);
information about the mode of investment, capital transfer, and profit repatriation; the enterprise's
financial report; and for State-owned enterprises, the written approval of investment abroad by the
body having taken the decision to establish the enterprise. Overseas investment licenses were issued
within 30 days. The procedures for opening a foreign account with a foreign exchange authorized
bank and to register the opening of the account with a State Bank's branch were stipulated in the State
Bank of Viet Nam's Circular No. 01/TT-NHNN of 19 January 2001. The requirement to register the
opening of the account and capital transfers aimed at monitoring the implementation of Vietnamese
enterprises' overseas investment projects. Documents to submit for registration included the
application for registration; a notarized copy of the business registration certificate; a notarized copy
of the overseas investment licence; the written approval of investment by the host country (with a
Vietnamese translation stamped and signed by the general director or director); and a document
stating the timing of investment capital contributions. Requests for registration were dealt with within
five working days.

26. He noted that Vietnamese enterprises allowed to invest abroad under Decree
No. 22/1999/ND-CP included enterprises established under the Law on State-Owned enterprises,
cooperatives established under the Law on Cooperatives, and enterprises established under the
Enterprise Law. Foreign-invested enterprises and foreign individuals were not considered
Vietnamese enterprises. They could, however, transfer the profits earned from their investments in
Viet Nam anywhere abroad without having to go through the procedures applicable to Vietnamese
enterprises.

27. Pursuant to Circular No. 04/2000/TT-NHNN of 18 May 2001, foreign-invested enterprises

and foreign parties to business cooperation contracts could open accounts overseas to facilitate
medium and long-term overseas borrowing as stipulated in Point 2, Item I, Chapter V, Part II of
Circular No. 01/1999/TT-NHNN of 16 April 1999 on the implementation of
Decree No. 63/1998/ND-CP. Foreign-invested enterprises and foreign parties to business cooperation
contracts could also be permitted to open overseas accounts for other activities under special
circumstances, i.e., if they carried out very important projects according to the Government's
WT/ACC/VNM/48
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programme; needed to open overseas accounts to implement their commitments (for BOT, BTO and
BT foreign-invested projects); were engaged in international trade, including aviation, navigation,
post and telecommunications, insurance, and tourism, and wished to open foreign currency accounts
overseas to conduct clearing transactions in accordance with international practice; or needed to open
overseas accounts for the operation of branches and representative offices abroad. In addition,
overseas accounts could be opened for investment projects under the Petroleum Law. Such accounts
had to be registered with the State Bank of Viet Nam within 15 days from the date of opening the
account. The Governor of the State Bank of Viet Nam considered other requests on a case-by-case
basis depending on the need to open an overseas account.

28. Some Members considered a requirement that each foreign company should maintain
equilibrium between inflows and outflows of foreign currency, as prescribed in Article 33 of the Law
on Foreign Investment, an impediment to the commercial activities of foreign investors and
recommended that this requirement be eliminated.

29. The representative of Viet Nam replied that the foreign exchange self-balancing requirement
had been eliminated pursuant to Article 67 of Decree No. 24/2000/ND-CP of 31 July 2000 on the
implementation of the Law on Foreign Investment in Viet Nam approved by the National Assembly
on 9 June 2000. He confirmed that Viet Nam had no intention to reintroduce such a requirement. The
amendments allowed foreign-invested enterprises and parties to business cooperation contracts (BCC)
to purchase foreign currency at authorized banks to finance current, capital and other permitted types
of transactions.

30. He added that his Government was considering guaranteeing the balancing of foreign
currency needs for foreign investors investing in especially important projects identified in
government programmes, and supporting foreign currency balancing for infrastructure projects and
some other important projects in case the authorized banks could not meet all foreign currency needs.
Detailed provisions were specified in Decree No. 24/2000/ND-CP of 31 July 2000 regulating the
implementation of the Law on Foreign Investment in Viet Nam and in Government
Decree No. 27/2003/ND-CP of 19 March 2003. In response to a Member who enquired on what
terms the Government was willing to offer foreign exchange to preferred customers if commercial
banks were unable to meet preferred customers' demand and why Viet Nam, which was abolishing
foreign exchange surrender and balancing requirements, needed to guarantee foreign exchange
balancing to selected projects, the representative of Viet Nam said that under Vietnamese legislation
all domestic and foreign investors could access commercial banks to purchase foreign exchange to
meet their business demand. The State's guarantee of foreign exchange balancing to selected projects
was not intended to limit access to foreign exchange supplying sources nor create any discrimination.
The guarantee to balance foreign exchange in case commercial banks were not able to meet the
demand had been introduced upon request of investors for investment projects with an important
demand in foreign exchange facing high risks in foreign exchange balancing (construction projects,
BOT, BTO and BT investment projects and other infrastructure projects − electricity supply, bridge
and road toll, water supply, etc). This measure aimed at encouraging private sector participation in
infrastructure development as State investment in this area remained limited. This measure existed in
a number of countries and had been recommended by the World Bank and UNCITRAL.

31. The representative of Viet Nam stated that Viet Nam would implement its obligations with
respect to foreign exchange matters in accordance with the provisions of the WTO Agreement and
related declarations and decisions of the WTO that concerned the IMF. The representative of
Viet Nam further recalled Viet Nam's acceptance of Article VIII of the IMF's Articles of Agreement,
which provided that "no member shall, without the approval of the Fund, impose restrictions on the
making of payments and transfers for current international transactions". He stated that, in
accordance with these obligations, and unless otherwise provided for in the IMF's Articles of
Agreement, Viet Nam would not resort to any laws, regulations or other measures, including any
 WT/ACC/VNM/48
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requirements with respect to contractual terms, that would restrict the availability to any individual or
enterprise of foreign exchange for current international transactions within its customs territory to an
amount related to the foreign exchange inflows attributable to that individual or enterprise. The
Working Party took note of these commitments.

Investment regime

- Regulations on establishment of enterprises

32. The representative of Viet Nam said that in June 1999, the National Assembly had passed the
Enterprise Law, superseding the Laws on Companies and Private Enterprise adopted in 1990. The
Enterprise Law had entered into force on 1 January 2000 and had been considered an important
milestone in Viet Nam's economic reform process. With a view to further improving the business
environment in accordance with international rules, the National Assembly had adopted a new
Enterprise Law in November 2005. The new Law had entered into force on 1 July 2006. The Law
regulated the establishment, management and operation of enterprises. It provided for four types of
enterprises − limited liability companies, shareholding companies, partnerships, and sole
proprietorships. Under the Law, any domestic and foreign legal person or individual had the right to
establish and manage enterprises in Viet Nam, with the exception of cadres and civil servants;
officers, non-commissioned officers, professional soldiers, army's workers, and units of the People's
Police; leaders and managers of 100 per cent State-owned enterprises; State agencies and units of
Viet Nam's People's armed forces using State assets to set up business enterprises for their own profit;
minors and persons without or with limited capacity for civil acts; prisoners or persons prohibited to
do business following a court judgment; and other organizations and individuals as stipulated by the
Law on Bankruptcy. In the event of discrepancies between an international treaty to which Viet Nam
was a party and the Enterprise Law, the provisions of such international treaty would prevail.

33. Business sectors were divided into (i) prohibited sectors, i.e., sectors in which "conducting
business" was banned – prohibited to both domestic and foreign investors, regardless of ownership,
for reasons of national defence, security, public order, social moral, human health, tradition,
environment, plant protection and other reasons justified under the WTO Agreement (see Table 1);
(ii) conditional business sectors, i.e., sectors in which enterprises could conduct business if they
satisfied specific requirements laid down in the legislation; (iii) sectors requiring legal capital;
(iv) sectors requiring professional licence; (v) sectors reserved for partnerships or private enterprises;
and (vi) other sectors. Enterprise registration in other sectors was automatic.

34. The relevant ministries, e.g. the Ministry of Industry and, for cultural products, the Ministry
of Culture and Information, were responsible for determining whether a business application fit the
categories of prohibited business. When Members asked about the meaning of the prohibition on
trading in "superstitious, depraved and reactionary cultural products", the representative of Viet Nam
noted that domestic and foreign investors could participate in activities such as publishing, media,
information technology etc., provided they did not conduct business in "superstitious, depraved and
reactionary cultural products" as provided in applicable laws (see also paragraphs 211-215).

35. Conditional business sectors included sectors subject to requirements on environment,

hygiene standards, food safety, fire prevention and fire fighting, social order, traffic safety and other
requirements on business activities, for which no business licence was required, and sectors subject to
business licensing in accordance with relevant legislation. An exhaustive list of prohibited business
sectors was set out in Table 1 of this Working Party Report; conditional sectors were listed in Table 2.
The representative of Viet Nam confirmed that these Tables, also annexed to Government Decree
No. 59-2006-ND-CP of 12 June 2006, would be updated if new sectors were added or removed. The
representative of Viet Nam confirmed that any additions to the lists of conditional and prohibited
business sectors would be undertaken only in full conformity with Viet Nam's WTO obligations,
WT/ACC/VNM/48
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including those under GATS and Viet Nam's Schedule of Specific Commitments. He added that his
Government would review business conditions on a regular basis to identify provisions of the
Enterprise Law overlapping or conflicting with other related laws and regulations or hindering the
operation of enterprises (Article 7.4 of the Enterprise Law). His Government would propose
amendments or revocation of business conditions to the National Assembly for action. Any changes
to existing conditions would be made in full compliance with the Law on the Promulgation of Legal
Normative Documents. He further confirmed that all future additions and deletions to the list of
prohibited or conditional business sectors would comply with WTO rules.

- Measures specific to foreign investment

36. With respect to foreign-invested enterprises, during the past 20 years, foreign direct
investment (FDI) activities in Viet Nam had been regulated by the Law on Foreign Investment of
29 December 1987 together with its amendments and additions of 1990, 1992, 1996 and 2000 and
other guiding documents mentioned therein. The representative of Viet Nam stated that this Law,
along with the legal system and policies concerned, had created a favourable environment for foreign
investors. As of December 2005, there were 6,341 foreign investment projects in operation in
Viet Nam − with a total registered capital of US$53.6 billion. Foreign investment projects accounted
for 18 per cent of the total invested capital, 31 per cent of Viet Nam's export revenue and 37 per cent
of industrial output, contributing nearly 14 per cent of Viet Nam's GDP. Foreign investment projects
had created some 620,000 jobs directly, and several hundred thousand jobs were indirectly dependent
on these projects.

37. The representative of Viet Nam noted that the National Assembly had adopted a new
Investment Law in November 2005 with a view to further enhancing the investment environment for
investors of all economic sectors. This Law, which superseded the 1987 Investment Law, as
amended, and the Law on Domestic Investment Promotion, had entered into force on 1 July 2006.
The Law regulated investment activities, investors' rights and obligations, the allocation of incentives,
State administration of investment activities in Viet Nam (encouraging, guiding and supporting
investors in the implementation of their projects and formulating strategies and policies for the
development of investment), and offshore investment from Viet Nam. The 2005 Law also included
guarantees against nationalization or confiscation of investors' assets (nationalization or confiscation
of assets was only possible in case of public interest and was subject to fair and adequate
compensation in accordance with the law). He further stated that Viet Nam had signed and acceded to
various bilateral and/or multilateral arrangements on investment, including bilateral agreements on the
encouragement and protection of investment with 49 countries and territories, agreements on the
avoidance of double taxation with 45 countries and territories, the Framework Agreement on ASEAN
Investment (AIA), the MIGA and the New York Convention, etc. He confirmed that if an
international treaty to which Viet Nam was a party contained provisions which were different from
the provisions in the 2005 Investment Law, the provisions of such international treaty would prevail.

38. The 2005 Investment Law prohibited investments detrimental to national defence and
security, historical and cultural ethics, Vietnamese traditions and fine customs, and the environment.
The Law also defined the sectors in which investment was conditional, including: (i) sectors having
an impact on national defence and security, social order and safety; (ii) banking and finance;
(iii) sectors having an impact on public health; (iv) culture, information, press and publication;
(v) recreational services; (vi) real estate; (vii) survey, prospecting, exploration and mining of natural
resources; (viii) education and training; and (ix) a number of other sectors in accordance with the law.
Investment in certain sectors was not subject to the provisions of the Investment Law, but rather, was
subject to the laws regulating investment in those particular sectors: the Law on Credit Institutions
for the banking sector, the Law on Insurance Business for the insurance sector, the Law on Securities
for securities trading, and the Law on Lawyers for the legal services sector.
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39. According to the representative from Viet Nam, the 2005 Investment Law applied uniformly
to domestic and foreign investors and guaranteed investors' autonomy in doing business. Foreign
investors were free to select the sector(s) in which they wished to invest, the form of investment,
capital raising methods, the geographical location and scale of investment, investment partners and
the duration of investment in accordance with Viet Nam's laws and Viet Nam's commitments under
the international treaties to which Viet Nam was a party. He added that the Law guaranteed investors'
equal access to sources of capital, foreign exchange, land and natural resources, legal instruments and
data on the national economy and investment opportunities, and ensured the investors' right to lodge
claims, make denunciations or initiate legal proceedings. The Law provided for the principle of non-
retroactivity in case of changes in policies and instituted a mechanism for dispute resolution and
enforcement of court judgments in line with international practices to enhance investors' confidence.
The Law also eliminated all discrimination in terms of prices and charges applied to investors. He
noted that under the new Laws on Investment and Enterprises, as well as Government Decree
No. 108/2006/ND-CP dated 22 September 2006 guiding the implementation of the 2005 Investment
Law, investment/business registration procedures applied to foreign investors had been harmonized;
investment certificates served as business registration certificates. Thus, foreign companies having an
investment project did not need to make a separate business registration in accordance with the
Enterprise Law. In response to a question from a Member, he noted that any change to an investment
activity, including for projects valued less than VND 300 billion and not included in the list of
conditional or prohibited sectors, had to be re-registered. This requirement aimed at ensuring the
legitimate rights and benefits of investors.

40. Procedures for obtaining the requisite investment certificate were set out in Articles 45 to
49 of the 2005 Investment Law, and Articles 57-70 of Government Decree No. 108/2006/ND-CP
dated 22 September 2006 guiding the implementation of this Law. The Law provided for two types
of procedures for granting investment certificates, "investment registration" and "investment
evaluation". Domestic investment projects valued less than VND 15 billion, and which were not
included in the list of conditional investment sectors, did not have to be registered. Investment
registration was required, however, for (1) domestic investment projects valued between
VND 15 billion and VND 300 billion, and not included in the list of conditional investment sectors,
and (2) foreign investment projects valued at less than VND 300 billion and not included in the list of
conditional investment sectors. In the former case, no investment certificate was delivered; in the
latter case, investment certificates were granted within 15 days.

41. Investment evaluation was required for both domestic and foreign investment projects valued
at, at least, VND 300 billion, as well as domestic and foreign investment projects in conditional
sectors. Evaluation focussed on (i) compliance with master plans for technical infrastructure, land
use, construction, utilization of natural resources and minerals, (ii) compliance with land use
requirements, (iii) the project implementation schedule, and (iv) environmental conditions.
Evaluation was carried out within 30 days, a period which could be extended, in case of necessity, up
to 45 days. Evaluation procedures and criteria for "important national investment projects" would be
determined by the National Assembly on a case-by-case basis (Article 47). Pursuant to Resolution
No. 15/1997/QH10 of 29 November 1997, "important national projects" included (a) projects with an
invested capital of VND 10,000 billion or more (at 1997 prices); (b) projects having a major impact or
a potentially major impact on the environment; (c) projects resulting in the displacement of
50,000 people or more in populous areas, or 20,000 people or more in mountainous areas and areas of
ethnic minorities; (d) projects located in areas especially important for the national defence and
security or having important historical and cultural relics or special natural resources; and (e) projects
requiring special mechanisms or policies that needed to be considered and decided by the National
Assembly.

42. Pursuant to the 2005 Enterprise Law and Government Decree No. 108/2006/ND-CP dated
22 September 2006 guiding the implementation of the Investment Law, foreign-invested enterprises
WT/ACC/VNM/48
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were permitted to change the form of investment and divide, de-merge, consolidate or merge with
other enterprises. Existing joint-ventures could be allowed to transform into wholly-owned foreign
capital enterprises under certain conditions pursuant to Government Decree No. 108/2006/ND-CP
dated 22 September 2006 guiding the implementation of the Investment Law. Procedures and
formalities for opening branches and representative offices of foreign business entities were provided
for in Government Decree No. 72/2006/ND-CP dated 25 July 2006 on Representative Offices and
Branches of Foreign Business Entities. Foreign-invested enterprises established before the entry into
force of the new Enterprise Law had to re-register within two years after the entry into force of the
Law. In the absence of re-registration, such enterprises could only operate within the scope of
business and time period stipulated in their investment licence, and would continue to enjoy
investment incentives under their investment licence, except as otherwise provided for under the
international treaties to which Viet Nam was a party. He added that the new Investment Law
guaranteed foreign investors the right to remit invested capital, profits and other legitimate income
abroad.

43. A Member noted that the 2005 Enterprise Law did not appear to require the re-registration of
existing enterprises. The Member asked Viet Nam to explain what governing law would apply to an
enterprise that chose not to re-register, as the previous Law on Foreign Investment had become
redundant on 1 July 2006 and the 2005 Investment Law and the 2005 Enterprise Law did not provide
guidance on such enterprises. The Member also asked Viet Nam whether, once the two-year time
limit for re-registration had passed (as stipulated by the 2005 Enterprise Law), an enterprise could still
choose to re-register if this subsequently became a desired option. The representative of Viet Nam
replied that a foreign-invested enterprise set up prior to the date of entry into force of the
2005 Enterprise Law and the 2005 Investment Law that chose not to re-register was still allowed to
conduct business operations within the scope of its business lines, the terms stated in its investment
licence and its corporate charter. With respect to the issues that were not specifically stipulated in its
investment licence and corporate charter, such enterprise would be subject to the two above-
mentioned Laws.

44. Some Members encouraged Viet Nam to continue deregulating and simplifying complicated
procedures, in particular by introducing a one-stop service for investment, improving the laws and
regulations regarding land and extending land use rights, ensuring that preferential benefits would be
granted to foreign companies without exception, and by making improvements to address
discrimination in labour matters. Some Members also asked Viet Nam to allow stock-holding
companies as one form of investment, and urged Viet Nam to ensure that all company specific
information obtained through the licensing procedures would remain confidential.

45. A Member asked Viet Nam to confirm whether under the 2005 Enterprise Law and its
decrees, a foreign investor could register a stock-holding enterprise and under that same enterprise
form, apply to establish a number of different investment projects, without the need to register new
enterprises each time a new investment project is developed. The Member also requested Viet Nam
to advise in which Decrees specific guidance on this issue would be provided. The representative of
Viet Nam replied that in accordance with the 2005 Investment Law and its implementing regulations,
foreign-invested enterprises that had been established in Viet Nam, including a stock-holding
enterprise, would be permitted to carry out new investment projects without the need to register for a
new enterprise, unless otherwise provided for by the laws.

46. Some Members noted that foreign investors had faced various serious difficulties in
Viet Nam. Some of these difficulties were caused by complicated and burdensome procedures, and
included governmental investigation and a public tender requirement for the construction of factories.
The representative of Viet Nam replied that tender requirements aimed at ensuring fair competition,
equality and transparency. Government Decree No. 88/1999/ND-CP of 1 September 1999 on the
issuing of a Procurement Regulation and its amendments of 2000 and 2003 had introduced more
 WT/ACC/VNM/48
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transparent, specific and simple tender procedures. Only joint-ventures, business co-operation
contracts (BCC), and projects with more than 30 per cent of State-owned shares were subject to the
Regulation on Tendering. Public tender was not required for projects set up by domestic or foreign
investors on a private basis. In his view, Viet Nam's legislation on tendering did not include any
discriminatory provisions. He added that inspections of construction sites guaranteed the quality of
the works in accordance with Viet Nam's construction standards. In this respect, he noted that three
Decrees had been issued to guide the implementation of the 2003 Construction Law: a Decree on
construction quality management, a Decree on the management of construction investment projects,
and a Decree on construction planning and management.

47. Some Members stated that conditions on the right to use land remained inconvenient and
insufficient for foreign investors, limiting the possibilities for investors to raise funds by mortgaging
land. In addition, the land register system was considered imperfect and the methods for calculating
land prices were not transparent. The representative of Viet Nam noted that land was subject to
public ownership and State administration in Viet Nam. Thus, even Vietnamese nationals could not
own or mortgage land. The Land Law of 26 November 2003 (as amended) nevertheless permitted
foreign-invested enterprises to mortgage assets associated with land and the value of land use rights to
secure loans from all credit institutions permitted to operate in Viet Nam. The Law also held
Provincial Committees and Vietnamese partners responsible for establishing clear procedures relating
to land use rights and, if necessary, offering compensation. Foreign-invested enterprises could also
lease land in connection with investment projects. Pursuant to Article 67.3 of the Land Law (as
amended), the duration of the lease should normally not exceed 50 years. However, the lease could
be extended upon termination of the initial duration. In the case of projects with a large amount of
invested capital, a long capital return or conducted in socio-economic difficult areas, the Government
could grant leases with maximum 70 year duration. In his view, Viet Nam's land lease regulations,
which were applied in a non discriminatory manner to domestic and foreign investors, were not
obstructing business activities, and Viet Nam had no plans to revise these regulations.

48. As to labour matters, some Members considered that Viet Nam applied a discriminatory
labour system against foreign-invested companies because such companies were requested to hire
employees through "employment promotion centres" and pay salaries of local workers in U.S. dollars.
The representative of Viet Nam responded that the amended Labour Code, which had been in force
since January 2003, allowed foreign-invested companies to hire local personnel directly without going
through employment promotion centres. He added that all enterprises, whether domestic or foreign,
State-owned or privately-owned, were required to comply with Viet Nam's minimum wage
regulations. Wage payments to Vietnamese employees were effected in accordance with Decision
No. 708/1999/QD-BLDTBXH of 15 June 1999.

49. A Member highlighted specific concerns in the mining sector, including overlapping
regulatory responsibilities between central and provincial authorities, as well as Viet Nam's practice
of granting investment licenses at the development stage, rather than at the exploration stage, which
was the international norm. In response, the representative of Viet Nam noted that since the
Government Decree No. 76/2000/ND-CP of 15 December 2000 (Article 52.4), investment licenses -
available to foreign individuals and organizations, and joint ventures could be granted at the stage of
exploration, as well as for development and processing activities. He added that a Law on
Amendments and Supplements to Some Articles of the Mineral Law of 20 March 1996 had been
adopted on 14 June 2005. In response to a request for information on the grounds for refusal of an
investment licence at the exploration stage, he noted that the new Law did not include provisions
concerning refusal to grant an investment licence at this stage. Under the new Investment Law,
mining was a conditional investment sector and was, as such, subject to the same procedures for
evaluation and issuance of investment certificates as other conditional investment sectors. Prior to
issuing an investment licence, the competent investment licence body was required, under Article 46
of Decree No. 160/2005/ND-CP, to seek the written opinion of the mining licensing agency. This
WT/ACC/VNM/48
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requirement aimed at ensuring close coordination between the competent investment licensing body
and the mining licensing agency and at accelerating the issuance of investment licenses. Criteria
taken into consideration for the issuance of investment certificates included (i) compliance with the
master plans for technical infrastructure, land use, construction, and utilization of minerals and other
natural resources; (ii) compliance with land use requirements; (iii) the project implementation
schedule; and (iv) environmental measures. These regulations applied uniformly to domestic and
foreign investors. Decisions on approval or refusal of investment certificates could be appealed in
accordance with Viet Nam's applicable laws (see the section on "Framework for making and
enforcing policies").

50. A Member noted that Viet Nam's laws and regulations also encouraged increased Vietnamese
participation in joint-venture companies through requirements for foreign investors to transfer equity
in the enterprise, thereby limiting substantially a foreign investor's participation. The representative
of Viet Nam responded that there no longer existed any requirements in the new Laws on Investment
and Enterprises for existing/future joint-venture partners or wholly foreign-owned enterprises to sell
compulsorily or otherwise transfer part of or their entire share of a venture to a domestic or third
party. Regulations encouraging increased Vietnamese participation in joint-ventures or allowing
Vietnamese enterprises to purchase part of the capital of a wholly foreign-owned enterprise were not
binding, and should be applied strictly on the basis of mutual agreement between the joint venture
parties or with the consent of the owner of the wholly foreign-owned enterprise.

51. Some Members raised the issue of participation in joint-ventures and the decision-making
process, including whether personnel and financial decisions in joint-venture companies were
required to be unanimous. These Members also noted the provisions of the Enterprise Law setting
specific percentages of votes required to take certain decisions regarding the operation of an
enterprise. The representative of Viet Nam noted that under the 2005 Laws on Investment and
Enterprises, decisions by management boards of joint ventures did not require unanimity. Moreover,
he recalled that Viet Nam had committed to ensure that the decision-making procedures of any
enterprise, including the minimum percentage of votes required to make any decisions, could be
prescribed in the enterprise's Charter, and that Viet Nam would give such provisions legal effect as
part of Viet Nam's WTO commitments.

Enterprises that are State-owned or –controlled, or with special or exclusive privileges

52. The representative of Viet Nam said that Viet Nam was shifting from a system of central
planning to a market-based economy. As of 31 December 2004, about 120,000 enterprises were
operating in Viet Nam - of which 3,364 were State-owned, a number which had increased to
approximately 200,000 enterprises (including 2,663 State-owned) by the end of 2005. Under
Viet Nam's law, State-owned enterprises were enterprises, including equitized enterprises, in which
the State owned more than 50 per cent of the shares. State-owned enterprises had accounted for
39.2 per cent of GDP in 2004 (38.4 per cent in 2005), the non-State sector (i.e., wholly Vietnamese
privately-invested enterprises) for 45.6 per cent (45.7 per cent in 2005), and the foreign-invested
sector for 15.2 per cent (15.9 per cent in 2005). Proprietorships and households also played an
important role in small scale production in Viet Nam. He provided statistics on output, import and
export values by type of enterprise in Table 3, and information on sectors in which wholly State-
owned enterprises and enterprises with a majority of State-owned shares existed, as classified under
Decision No. 155/2004/QD-TTg of 24 August 2004, in Table 4.

53. He noted that wholly Vietnamese privately-invested enterprises were now free to participate
in the sectors listed in Decision No. 155/2004/QD-TTg, except for the production and supply of
public goods and services related to national defence and security, but the State retained a controlling
share in already existing State-owned enterprises because these sectors were vital economic and
technological sectors with high risks, requiring large investments, or involving a long pay-back time,
 WT/ACC/VNM/48
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or to ensure that the needs of inhabitants of disadvantaged socio-economic areas were met. The State,
for example, would retain 100 per cent ownership in existing State-owned enterprises producing
scientific films, documentaries and films for children, as Vietnamese private producers of these types
of films faced difficulties recovering their costs and were not interested in, or unable to, produce these
goods.

54. Foreign investors may participate in the sectors/activities listed in Decision

No. 155/2004/QD-TTg in line with Viet Nam's accessions commitments. He added that Viet Nam's
policy was to refrain from establishing new State-owned enterprises and to narrow the scope of such
existing enterprises. The list of sectors where the State would retain 100 per cent or a majority of
shares in existing State-owned enterprises was set out in Decision No. 155/2004/QD-TTg. A specific
list of State-owned enterprises could not be provided at this time as ministries and local authorities
were in the process of reviewing and classifying State-owned enterprises in accordance with that
Decision (see the section on "Privatization and equitization").

55. The State-owned sector had been restructured and reorganized since 1986, and in particular
since 1991. Their assets had been re-evaluated and audited. The State had abolished direct
monitoring and administration of enterprises by governmental agencies. The management of
State-owned enterprises had been given autonomy, and were held accountable for the performance of
their business operations.

56. In the late 1990s, the Government had begun an equitization programme for State-owned
companies. Pursuant to this programme, State-owned enterprises were "equitized", i.e., they were
converted into joint-stock or limited liability companies, in which the State may continue to hold any
percentage of shares. As a result of this conversion, these equitized State-owned enterprises were
subject to the Enterprise Law, the most recent version of which had been enacted in 2005, and thus
subject to the same provisions on establishment, business registration, rights and obligations, closure
and bankruptcy as private enterprises (see the section on "Privatization and equitization"). The
representative of Viet Nam confirmed that all equitized enterprises had limited liability status;
shareholders and capital contributors were responsible for the debts and other liabilities of the
company within the limits of their respective contributions. The 2005 Enterprise Law additionally
required all State-owned enterprises to be transformed into joint-stock companies or limited liability
companies within four years after the entry into force of the Law on 1 July 2006. Thus, as of 1 July
2010, all enterprises, including all State-owned enterprises, would be subject to the Enterprise Law.

57. A Member requested information on Viet Nam's plans for equitization of State-owned
enterprises, in particular, on how Viet Nam planned to participate as a partial owner of an equitized
enterprise. This Member noted that a government could exercise control of an enterprise even if it
held less than a majority of shares, such as through appointment of members of the Board of Directors
and asked if Viet Nam maintained the ability to take certain decisions regarding the operation of the
enterprise even if the State was a minority share-holder. In response, the representative of Viet Nam
stated that, where the State retained shares in an equitized enterprise, the State would operate in the
same manner as any private investor owning shares in the equitized enterprise. In particular, he noted
that the State's rights as a shareholder would be governed by the Enterprise Law and the Law on
State-owned Enterprises, as would those of any private shareholder, and that, accordingly, the State
would not be able to appoint directors to the Board, nor would it be able to control or direct the
decisions of the enterprise, without owning a majority of shares. Where the State was a minority
shareholder, it might be able to exercise a blocking minority as any private shareholder, depending on
the percentage of shares owned by others, but it would not, on its own, be able to effect decisions
governing the operations of the enterprise.

58. In conjunction with the ongoing equitization programme, and in order to address State-owned
enterprises that had not yet been equitized, the National Assembly had adopted a revised Law on
WT/ACC/VNM/48
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State-owned Enterprises in December 2003 to improve the effectiveness of State-owned enterprises

and ensure that they would compete with private enterprises on an equal basis. Under the 2003 Law
on State-owned enterprises, profits of State-owned enterprises were paid to the members' contributing
capital; used to cover losses of preceding years; and transferred - up to 10 per cent - to the financial
reserve fund of the company (provided this fund did not exceed 25 per cent of the chartered capital)
and, in case of companies providing banking and insurance services, to the risk insurance fund. The
rest was distributed in accordance with the ratio of invested State capital and the average capital
raised by the company in that year. Profits distributed according to the capital raised could be given
as bonuses to employees and used for re-investment. Profits distributed according to the capital
invested by the State were re-invested. The new Law also included provisions on owners' obligations
and modification of the ownership structure.

59. While in the past, the profits of State-owned enterprises had been transferred to the State
budget and losses had been covered by subsidies from the State, insolvent State-owned enterprises
were at present treated as any other enterprises under the 1994 Law on Bankruptcy, last revised
in 2004. Since the promulgation of the Bankruptcy Law, 17 State-owned enterprises had gone
bankrupt.

60. State-owned shares were held by line ministries, including the Ministry of Industry, the
Ministry of Construction, the Ministry of Transportation, the Ministry of Agriculture and Rural
Development, the Ministry of Trade, the Ministry of Posts and Telecommunication, the Ministry of
Fisheries, the Ministry of Culture and Information, and the General Department of Tourism, and
People's Committees. However, pursuant to the new Law, State-owned enterprises were responsible
for their own operation and survival, i.e., they had full autonomy in the conduct of their business
activities and could make their own decisions on business operations. State-owned enterprises
determined their own wage and allowance regimes, including directors' salaries, independently
without any government interference in line with the Labour Code and minimum wage regulations.
Ministers and Chairmen of provincial People's Committees could not interfere in the business
operations of the enterprises. They were only responsible for managing the State equity in the
enterprise and for supervising and evaluating the efficiency of State capital use and compliance with
the law in accordance with Prime Minister's Decision No. 271/2003/QD-TTg of 31 December 2003.
State-owned enterprises were responsible for fulfilling their tax obligations, conducting business, and
utilizing the State invested capital efficiently. State-owned enterprises having failed to fulfil their tax
obligations could be liable for an administrative penalty or prosecution for criminal offence,
depending on the seriousness of the offence. Efficient use of State capital was assessed in the light of
profits. In the case of inefficient use, the Director and Board of Management members could be
deprived of bonus and pay raise and asked to compensate for the company's losses. Government
Decree No. 199/2004/ND-CP of 3 August 2004 provided for State-owned enterprises to be liable for
debts and other asset obligations within the extent of the State capital invested therein. The
Government conducted periodic reviews and unscheduled assessments of State-owned enterprises'
business efficiency. Results of such reviews could be published, posted in the company's offices, or
presented at employees' and shareholders' meetings. In response to a question, he noted that
Viet Nam's legislation did not address the question of the relationship between the National
Competition Council and the supervision and evaluation of State-owned companies' efficiency.

61. General Directors and Directors of State-owned enterprises having a Board of Management
were selected by the Board. Under Vietnamese law, only general corporations (i.e., enterprises with
subsidiaries) and holding companies had a Board of Management; the Board was the direct
representative of State ownership in State-owned enterprises. Foreigners could be hired as Directors.
Directors of State-owned enterprises that did not have a Board of Management were selected by the
Minister or Chairman of the provincial People's Committee having established the enterprise.
 WT/ACC/VNM/48
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62. Directors of State-owned enterprises which did not have a Board of Management were
entitled to make decisions on investment projects representing less than 30 per cent of the total
remaining asset value in the accounting book of the enterprise, or less than the value specified in the
enterprise's Charter, and decisions on borrowing, lending, leasing and other economic contracts
valued at less than the enterprise's chartered capital. State-owned enterprises' Boards of Management
could make decisions on investment projects representing less than 50 per cent of the total remaining
asset value in the accounting book of the enterprise, or less than the value specified in the enterprise's
Charter, and decisions on borrowing, lending, leasing and other economic contracts of a value
exceeding the enterprise's chartered capital. Other investment projects and economic contracts had to
be approved by the State owner. The decision-making authority of such equitized State-owned
enterprises was the Board of Management.

63. In response to a Member who enquired about the sanctions to be applied if the State
influenced the decisions of the State-owned company in a manner not authorized under the law e.g., if
a State-appointed board member or members took action for political or corrupt reasons rather than
based on commercial considerations, the representative of Viet Nam said that representatives of State
ownership had to ensure the business autonomy and shareholder responsibility of the enterprise.
All corrupt activities in Viet Nam were subject to criminal law.

64. The Government did not intervene in asset evaluation. Under the 2003 Law on State-owned
Enterprises, asset evaluation was provided by consultancy organizations and valuation centres subject
to market mechanisms and via auction. Asset purchases and sales were decided and conducted by the
enterprises themselves through competitive tenders. Decisions on capital mobilization were taken by
the Board of Management or the representative of the owner of the State equity if the value of the
proposed project was greater than the enterprise's chartered capital. Other projects were decided by
the General Director or the Director of the enterprise in accordance with Decree No. 199/2004/ND-CP
on Regulation of Management of State-Owned Enterprises. Capital investments by State-owned
enterprises were conducted through competitive bidding in accordance with Decree
No. 16/2005/ND-CP of 7 February 2005. In response to a question concerning the valuation of land-
use rights for use in asset valuation, he said that the valuation of land-use rights was subject to the
Land Law and Government's regulations on price bands - price bands depended on the type of land,
region, period and land-use purposes. Procedures for valuation of land-use rights applied uniformly
to State-owned and private enterprises.

65. Under Viet Nam's 2003 Law on State-Owned Enterprises, State-owned enterprises were
subject to accounting, auditing, financial and statistical reporting obligations in accordance with the
Law and upon request of the State owner (Article 16.5 of the Law). State-owned enterprises were
required to comply with the same accounting standards as other enterprises. These standards had
been developed in conformity with international accounting standards. State-owned companies were
responsible for the reliability and legality of their financial operations. They were required to observe
requirements on annual financial reporting, to make financial information public, and to provide
information necessary for a reliable assessment of the efficiency of the company's operations
(Articles 18.4 and 18.5). State-owned enterprises' financial statements were subject to audit in
accordance with Viet Nam's laws on auditing (Article 89.1). State-owned enterprises were required to
make public their financial information to the State management authorities mandated to receive
financial reports (financial State agencies, taxation department, business registration agencies,
statistics agencies) and to other parties concerned (owners and employees, capital contributors) within
120 days from the last day of their financial year. They paid profits to the State mainly via tax
obligations. The rest was reinvested to increase the companies' State assets.

66. State-owned enterprises made their operational purchases as any other enterprise. They had
the right to look for markets and customers and made their own decisions on the prices of their
WT/ACC/VNM/48
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products and services, except for public utility products and services and other products and services
for which prices were set by the State (see the section on "Pricing policy").

67. He further noted that the 2003 Law on State-Owned Enterprises had removed the concept of
public interest State-owned enterprises provided for under the 1995 Law so as to permit enterprises of
all forms of ownership to provide public goods and services through orders placed or tenders put up
by the State. Public goods and services were purchased by the Government for final consumption of
the Government and non-governmental entities. Government Decree No. 31/2005/ND-CP of
11 March 2005 on the Production and Distribution of Public Services set out three criteria for
identifying public goods and services. Under this Decree, goods and services were considered public
services if (i) they were socially and economically essential for the country or a particular community,
or concerned national security and defence (i.e., electricity supply and distribution in rural areas;
management and operation of small and medium irrigation works; production and preservation of
plant varieties/seeds and animal breeds; protection of natural forests, etc.); (ii) their production and
distribution was not viable under market conditions; and (iii) they had been procured for government
entities or were produced under governmental planning with prices and charges set by the State. The
list of public goods and services was attached to the Decree. Goods and services not mentioned in the
list were not deemed public goods and services.

68. All enterprises irrespective of their ownership could produce and supply, through competitive
bidding, public goods and services, with the exception of goods and services related to national
security and defence which were carried out by order or task assignment. Prices of public goods and
services were determined by bidding or, in the case of goods and services related to national security
and defence, by the Government. He confirmed that public goods and services open to public bidding
were treated as any commercial goods or services within the meaning of the WTO Agreement.
Enterprises supplying public goods and services could import goods and services to produce such
public goods and services. Investment in the production and supply of public services were subject to
the Investment Law and thus to the same procedures as other investment projects. Detailed
procedures for the application of bidding and ordering procedures for the procurement of public goods
and services had been submitted to the Prime Minister for approval. In response to a question
concerning power transmission and distribution, he noted that the national electric transmission
system was still under the control of Electricity of Viet Nam. However, his Government planned to
equitize the companies supplying power and a pilot equitization of the Khanh Hoa Electricity
Company, the Vinh Son-Hinh River Hydro-Electric Plant, the Thac Ba Hydro-Electric Company, and
the Pha Lai Therma-electricity Company had already been conducted.

69. A Member requested Viet Nam to clarify why several major State-owned enterprises involved
in agricultural trade had not been included in Viet Nam's notifications on State-trading enterprises,
noting that a Vietnamese website listed several entities as State enterprises, including the Viet Nam
National Coffee Corporation (VINACAFE), the Viet Nam National Tea Corporation (VINATEA),
and the Viet Nam Dairy Products Company (VINAMILK). The representative of Viet Nam provided
information on the trading activities of these enterprises in document WT/ACC/VNM/32, Annex 2.
VINACAFE had exported 220,000 tons of coffee beans in 2004 − which represented 25.9 per cent of
Viet Nam's total coffee beans exports − and VINATEA 20,000 tons of tea in 2005 − i.e., 23.7 per cent
of Viet Nam's total tea exports. He added that nine member enterprises of VINACAFE and eight
member enterprises of VINATEA had been equitized. As for VINAMILK, it had been entirely
equitized. The State owned 50.1 per cent of VINAMILK's shares. VINAMILK's activities were
based on commercial considerations and free from any government intervention. He confirmed that
no regulation prohibited VINAMILK from selling imported products on the domestic market. He
further noted that six salt companies of the Salt General Corporation had been equitized as of
mid-2005. The State had retained a majority of shares in four companies and kept a minority stake in
two enterprises. The percentage of shares owned by the State in these companies now ranged from
51-57 per cent. Salt production and business enterprises under the management of local authorities
 WT/ACC/VNM/48
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would also be equitized. He noted that these companies did not have any commercial operations
underwritten by the State.

70. In response to a question on the rationale for State involvement in the distribution of salt, the
representative of Viet Nam said that salt production was the main source of revenue for more than
100,000 poor farmers in coastal areas where the use of land for agriculture was almost impossible.
State involvement in the distribution of salt aimed at ensuring income stability for these farmers and
guaranteeing that inhabitants in disadvantaged socio-economic areas were adequately supplied. The
General Corporation of Salt had ten member enterprises specialized in salt production and trade.
Operating on the basis of market mechanisms, the General Corporation of Salt purchased salt from
small salt farmers, produced different types of salt (purified salt, refined salt, iodized salt), and
ensured public stockholding of salt. The annual salt output of the General Corporation of Salt,
including the production and joint production of its member enterprises, represented about
15-20 per cent of the domestic salt production. The General Corporation of Salt purchased
30-40 per cent of the national output annually. Most of the salt volume purchased by the General
Corporation of Salt from salt farmers was supplied as material to its 32 salt producing mills and to
mountainous provinces to produce iodized salt for human consumption within the framework of the
National Priority Programme. He noted that all enterprises were free to engage in the production and
distribution of salt. There were no restrictions on private enterprises to invest in this sector.
Numerous private enterprises were trading salt in Viet Nam and the distribution of salt to consumers
within the country was mainly undertaken by private enterprises and small retailers.

71. A Member asked Viet Nam to provide information on enterprises with special or exclusive
privileges. This Member expressed a general concern that such enterprises engaging in export could
use their special rights and privileges to disguise export subsidies or to otherwise engage in anti-
competitive behaviour. Viet Nam was requested to provide details on the specific steps it would take
to ensure that the operations and policies of such enterprises would not distort trade, and otherwise be
consistent with the principles of non-discriminatory treatment prescribed by Article XVII of the
GATT 1994. Information on products subject to non-tariff barriers provided by Viet Nam in
document WT/ACC/VNM/9, Annex I, indicated that many products subject to State-trading were
subject to additional measures such as quantitative restrictions, surcharges and import licensing.
Some of Viet Nam's enterprises appeared to be involved in trade as well as industry regulation, and
Viet Nam was encouraged to separate these functions to ensure a more open and transparent
regulatory and purchasing environment.

72. The representative of Viet Nam provided information on State-trading enterprises with special
or exclusive privileges in document WT/ACC/VNM/3/Add.1, Annex 6, and a "Notification on State
Trading Enterprises" in document WT/ACC/VNM/14 of 28 June 2000, subsequently revised in
documents WT/ACC/VNM/14/Add.1 of 31 October 2003, WT/ACC/VNM/14/Add.2 of
21 April 2006, and WT/ACC/VNM/14/Rev.1 of 6 October 2006. The entities identified by Viet Nam
as State-trading enterprises with special or exclusive privileges, and the products traded by them,
listed by HS numbers, are enumerated in Table 5. He noted that all such enterprises in Viet Nam were
operating in accordance with commercial considerations. He confirmed that Viet Nam's State-trading
enterprises held no regulatory functions in the industries in which they operated. Regulatory
functions were under the authority of government agencies.
WT/ACC/VNM/48
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Table 5: State-Trading Enterprises in Viet Nam

No Products HS Code Name of enterprise Functions of enterprise

1. Crude oil 2709 Viet Nam Oil and Gas Corporation Searching, exploring,
(PETROVIETNAM) exploiting, processing and
dealing in oil and gas products,
providing oil and gas related
services
2. Refined petrol 271011 - PETROLIMEX Authorised importers of
and gasoline 271019 - PETEC gasoline and petrol for
271099 - PETECHIM supplying domestic
- SAIGON PETRO consumption
- PETROMEKONG
- VINAPCO (Airlines Petrol & Gasoline
Company which is the exclusive re-
exporter of aircraft gasoline)
- Petroleum Processing and Trading
Company;
- MARINESUPPLY
- Military Petroleum and Gas Corporation
- Dong Thap Petroleum Import-Export
Company
3. Aircraft, aircraft 8802, 8803 Airlines Import Export Corporation Ensuring the supply of aircraft,
spare parts, (AIRIMEX) equipment, facilities and
aviation materials used in aviation;
equipment, and Sole importer of aircraft and
aviation facilities aviation materials, spare parts
4. Video tapes and ex8524 Viet Nam Films Import/Export and Sole importer and wholesale
VCDs Distribution Company (FAFILM distributor
VIET NAM)
5. Newspapers, 4902 Books and Newspapers Import Export Sole importer and wholesale
journals, and Company (XUNHASABA) distributor
periodicals
6. Cigarettes, cigars, 2402, 2403 Viet Nam National Tobacco Corporation Sole importer
and other (VINATABA)
manufactured
tobacco
Note: See Table 8(c) in Annex II for full listing of HS import tariff lines subject to State-trading.

73. A Member noted that several products including rice, fertilizer, pharmaceutical products,
coal, gemstone, printing equipment, cinematographic and video materials, and spirits, had been taken
out of the list of products subject to State-trading and asked Viet Nam to explain the process and
reforms undertaken to eliminate these State-trading activities and how importation and exportation
would now take place.

74. In response, the representative of Viet Nam said that price controls on rice exports and the
system of designating authorized enterprises to export rice had been phased out. This product had
therefore been removed from Viet Nam's State-trading list. As for fertilizer, the system of fertilizer
import quotas and designated importers had been phased out pursuant to Decision
No. 46/2001/QD-TTg of 4 April 2001, as well as the price controls imposed by the Government
Pricing Committee. Any enterprise registered to trade in fertilizer could import and trade fertilizer
freely. Fertilizer production and trading was regulated by Decree No. 113/2003/ND-CP of
7 October 2003. There was no restriction on the participation of private enterprises in fertilizer
production and trade. He confirmed that 100 per cent privately-owned fertilizer companies could be
established. However, in order to ensure that the needs of inhabitants in disadvantaged regions that
private enterprises could not satisfy were met, the State retained a majority ownership in the
Agricultural Materials Corporation, which fell under the responsibility of the Ministry of Agriculture
and Rural Development, and in four or five other companies under the authority of provinces. All the
 WT/ACC/VNM/48
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other enterprises involved in the importation and distribution of fertilizer were private companies.
However, so far only State-owned enterprises were involved in the production of nitrogenous
fertilizer because of the capital-intensive characteristics of this industry, although no restriction
existed on the participation of private enterprises. He noted that some foreign investors had been
granted investment licenses to produce and distribute NPK fertilizer in Viet Nam. As of
December 2005, four 100 per cent foreign-invested companies had been established in this sector.

75. Noting that Viet Nam had reserved the right to preclude foreign companies from engaging in
the import and/or export of certain products (Tables 8(a)-(c)), a Member enquired whether State-
trading enterprises existed or were planned in relation to these products and whether the enterprises
involved had been or would be notified as State-trading enterprises. The representative of Viet Nam
replied that all the enterprises trading the products subject to State-trading had been notified. The
reservation on trading rights aimed at reserving importation rights of Vietnamese and foreign-invested
enterprises for a certain period. Viet Nam committed to ensure that the activities of State-trading
enterprises would comply with WTO rules, including Article XVII of the GATT 1994 and the
Understanding on the interpretation of this Article.

76. He added that Viet Nam had no specific rules governing the procurement activities of State-
owned or other State-trading enterprises. All decisions of these enterprises to purchase or import
were based on actual demand and made on commercial considerations via a bidding process.

77. Asked to describe what legal recourse a private or equitized firm had to appeal a State-trading
enterprise operating on a non-commercial basis or engaged in anti-competitive behaviour, the
representative of Viet Nam said that anti-competitive behaviour was subject to the provisions of the
Competition Law, in particular its Article 15.3 (see section on "Competition policy").

78. The representative of Viet Nam confirmed that Viet Nam would ensure that all enterprises
that were State-owned or State-controlled, including equitized enterprises in which the State had
control, and enterprises with special or exclusive privileges, would make purchases, not for
governmental use, and sales in international trade, based solely on commercial considerations, e.g.,
price, quality, marketability, and availability, and that the enterprises of other WTO Members would
have an adequate opportunity in accordance with customary business practice to compete for
participation in sales to and purchases from these enterprises on non-discriminatory terms and
conditions. In addition, the Government of Viet Nam would not influence, directly or indirectly,
commercial decisions on the part of enterprises that are State-owned, State-controlled, or that have
special and exclusive privileges, including decisions on the quantity, value or country of origin of any
goods purchased or sold, except in a manner consistent with the WTO Agreement and the rights
accorded to non-governmental enterprise owners or shareholders. The Working Party took note of
these commitments.

79. The representative of Viet Nam confirmed that, without prejudice to Viet Nam's rights with
respect to government procurement, all laws, regulations and other measures relating to the purchase
or sale of goods and services, by enterprises that are State-owned, State-controlled, or that have
special or exclusive privileges, that are for commercial sale, production of goods or supply of services
for commercial sale, or for non-governmental purposes, would not be considered to be laws,
regulations and measures relating to government procurement. Thus, such purchases and sales would
be subject to the provisions of Articles II, XVI, and XVII of the GATS and Article III of the
GATT 1994. The Working Party took note of these commitments.

Privatization and equitization

80. The representative of Viet Nam said that Resolution No. 51/2001/QH10 of
25 December 2001, which amended the 1992 Constitution, recognized seven types of ownership –
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State-owned, collective, private individual, households, private capitalist, State capitalist and foreign
investment – as equal before the laws. All enterprises operating legally on the territory of Viet Nam
and/or under the laws of Viet Nam were recognized and protected by the laws, including protection
against nationalization. The laws of Viet Nam did not yet recognize private ownership of land, forests
and water resources, but recognized the right to use these properties. Sustainable land use rights for
land users, including the transfer of land-use rights, had been recognized by the State since 1993. The
State of Viet Nam recognized the ownership to fixed assets (except land) of foreigners during their
residency in Viet Nam.

81. The representative of Viet Nam noted that Viet Nam had undertaken a programme of
"equitization", i.e., transformation of 100 per cent State-owned enterprises (SOEs) into joint-stock or
limited liability companies subject to the Enterprise Law, to help restructure, upgrade and enhance the
efficiency of SOEs. The level of the State's equity in an equitized company was not set and could
therefore vary. The equitization process foresaw diversity of ownership, including by the State and
the employees of the equitized enterprise, and was implemented with consideration to the interests of
the employees. Pursuant to Prime Minister's Decision No. 155/2004/QD-TTg of 24 August 2004,
which had superseded Prime Minister's Directive No. 20/1998/CT-TTg of 21 April 1998, SOEs had
been classified in three groups: (i) enterprises which would remain 100 per cent State-owned and
would not be equitized, (ii) enterprises in which the State would retain a majority of shares (i.e.,
greater than 50 per cent but less than 100 per cent), and (iii) enterprises in which the State would
dispose of all its shares or retain a minority stake.

82. Group 1 were 100 per cent SOEs which were considered essential to ensure national security
and public order, implement the Government's poverty eradication policy and guarantee the provision
of goods and services that would not be viable for private enterprises. For such enterprises,
100 per cent State ownership should be retained. Group 2 were enterprises in which the State would
retain a majority of the shares, i.e., more than 50 per cent of the chartered capital, when equitizing, as
their businesses were related to security or defence; their activities involved the supply of essential
products or were considered vital to the economy (i.e., essential for the development of production
and improvement of lives in rural, mountainous and ethnic minority areas; large scale activities
contributing in a substantial way to the State budget or playing an important role in stabilizing the
economy; or enterprises playing a leading role in high technology); or the Government believed the
private sector was unwilling or unable to engage in such activities. Group 3 consisted of enterprises
in which the State would not hold a majority share interest, i.e., it would hold less than 50 per cent of
the shares in the equitized enterprise, having disposed of all or part of its shareholdings. Group 1 and
Group 2 sectors, as provided in Decision No. 155/2004/QD-TTg of 24 August 2004, are listed in
Table 4.

83. The representative of Viet Nam added that State-owned commercial banks were also subject
to equitization pursuant to Government Decree No. 187/2004/ND-CP. Viet Nam's Prime Minister
had decided to equitize two State-owned commercial banks, the Bank for Foreign Trade of Viet Nam
(Vietcombank) and the Mekong Delta Housing Development Bank. The Vietcombank would be
equitized in accordance with the Prime Minister's Decision No. 230/2005/QD-TTg of
21 September 2005 and the Mekong Delta Housing Development Bank pursuant to Decision
No. 266/2005/QD-TTg of 27 October 2005. Preparatory work for the valuation process (verification
of assets and outstanding debts, resolving of financial issues) had been completed. International
consulting agencies had been recruited to assist in the valuation and equitization process of the banks.
Up to 10 per cent of the shares would be sold in 2006 and up to 49 per cent during a second phase,
from 2007 to 2010. The State would retain a majority stake. As for the Mekong Delta Housing
Development Bank, the valuation process had been launched on 31 December 2005. The Bank would
start issuing shares in the fourth quarter of 2006 and would be equitized along the same lines as the
Vietcombank.
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84. With respect to SOEs falling under the authority of the Prime Minister, i.e., SOEs established
by Prime Minister's Decision and State-owned corporations established by decision of the Prime
Minister or provincial People's Committees, equitization would be decided by the Prime Minister on
the basis of proposals by the enterprises' Board of Directors. With respect to other SOEs, ministries
and local authorities would submit their proposals as to which enterprises fell under Group 1 or
Group 2 to the Prime Minister for approval. The list of sectors where the State would retain
100 per cent or a majority of shares in existing SOEs was set out in Decision No. 155/2004/QD-TTg.

85. Equitization procedures were stipulated in Circular No. 126/2004/TT-BTC of the Ministry of
Finance of 24 December 2004 on the implementation of Decree No. 187/2004/ND-CP. The first step
consisted in preparing the equitization plan. The body making the decision on equitization established
a steering committee for equitization, composed of up to five members: the leader of the agency
making the decision on equitization or an authorized person (e.g., representatives of ministries,
People's Committees of provinces or cities); representatives of the relevant units of the agency
proposing equitization; directors of the company to be equitized; and, in the case of a general
corporation, a representative of the Ministry of Finance. An assistant group compiled factual
information about the enterprise to be equitized (documents on establishment of the enterprise, assets,
liabilities, uncompleted capital construction works, long-term investment capital in other enterprises,
financial reports, tax reports, list of permanent employees, classification of employees by type of
labour contracts, estimates of the equitization process), carried out a valuation of the enterprise
(inventory, classification of assets), settled outstanding financial and tax issues, and designed the
equitization plan.

86. The second step was the sale of the shares. The steering committee decided on the auction
method (direct auction at the enterprise, auction at an intermediary financial organization, or auction
at a Securities Trading Centre) and the number of shares subject to preferential sale to employees and
domestic strategic investors (see paragraph below). Shares of equitized enterprises were sold by
public auction before shares subject to preferential sale were sold to employees and domestic strategic
investors. Preferential prices had to be contingent upon the average auction price. After the auction,
the steering committee submitted a report on the results of the share sale to the body making the
decision on equitization, which adjusted the equitization plan accordingly. The last step was the
conversion of the enterprise into a shareholding company. The steering committee and assistant
group held the first General Meeting of Shareholders to adopt the company's Charter, and elect the
Members of the Board of Management, Control Board, and management apparatus. The Board of
Management was responsible for the business registration of the company. A financial report was
prepared, tax obligations and equitization expenses finalized, a report submitted to the body making
the decision on equitization, and proceeds from equitization paid to the relevant bodies. Shares were
then issued to the companies' shareholders. These steps had to be completed within nine months.
After this period, the body making the decision on equitization was responsible for any extra expenses
incurred.

87. Strategic domestic investors and employees could purchase shares of equitized enterprises at
a discount price, subject to certain terms and conditions, in accordance with Decree
No. 187/2004/ND-CP of 16 November 2004. Strategic domestic investors were defined as
manufacturers and frequent suppliers of inputs to the enterprise; persons committed to purchase the
enterprise's product over a long period; persons who had a long-term strategic interest in the
enterprise's products; and persons who had a long-term strategic interest in the enterprise's business
operation and possessed financial potential and management expertise (Article 26.2, Article 27.3 and
Article 28.2). There was no limit on the percentage share that could be awarded to a single strategic
domestic investor. Such percentage was decided by each enterprise. Employees were entitled to
purchase up to 100 shares (of VND 10,000 each) for each year of employment in the State sector with
a 40 per cent discount on the average auction price, and strategic domestic investors could purchase
up to 20 per cent of the shares offered for sale at a 20 per cent discount price. All the remaining
WT/ACC/VNM/48
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shares, which should amount to minimum 20 per cent of the chartered capital (Article 27.4), were
publicly auctioned to investors.

88. The representative of Viet Nam stated that consistent with Viet Nam's commitments under
international treaties, foreign investors were allowed to participate in the equitization process by
purchasing shares of SOEs in certain sectors. The representative of Viet Nam explained that
participation of foreign investors did not depend on whether their enterprises produced for the local
market or for exportation. Furthermore, Viet Nam did not prohibit the establishment of foreign-
invested enterprises competing with SOEs undergoing equitization. For equitized Group 2 and
Group 3 enterprises, however, the total value of shares sold to foreigners could not exceed 30 per cent
of the company's registered capital pursuant to Government Decree No. 187/2004/ND-CP.

89. As of 1 July 2006, procedures for selling shares in equitized firms to foreign investors are
subject to the 2005 Investment Law (Article 25) and its implementing regulations. Shares purchased
by foreign investors would continue to be paid for in local currency. Foreign exchange would
continue to be converted at the average inter-bank exchange rate announced by the State Bank of
Viet Nam at the time of the sale. Asked whether foreign investors would be able to increase their
holdings above 30 per cent after the initial distribution of shares, the representative of Viet Nam said
that the 30 per cent cap remained effective after the initial distribution of shares. However, in the case
of services sectors included in Viet Nam's Schedule of Specific Commitments, limitations on share-
holding by foreign investors would be applied in accordance with the terms of Viet Nam's
commitments for individual sectors. He confirmed that these changes would apply to SOEs in service
sectors that had already been equitized.

90. Noting that foreign investors were not allowed to be "strategic investors", a Member
requested Viet Nam to remove this differentiation and ensure equal treatment. In response, the
representative of Viet Nam confirmed that any rules on strategic investors would be in accordance
with Viet Nam's WTO obligations.

91. The representative of Viet Nam explained that equitized firms were subject to the Enterprise
Law and were managed by a General Meeting of Shareholders, a Board of Management elected by the
General Meeting of Shareholders, and a General Director appointed by the Board of Management.
Decisions of the General Meeting of Shareholders were adopted by vote during meeting sessions or
written opinions (Article 104 of the 2005 Enterprise Law). Shareholders holding 10 per cent or more
of the ordinary shares during at least six months, whether as individuals or as a group, were entitled,
inter alia, to nominate a representative to participate in the Board of Management; request
convocation of the General Meeting of Shareholders; and receive copies and extracts of lists of
shareholders entitled to participate in sessions of the General Meeting of Shareholders. He noted that
employees or their representatives had been involved in the management of some large shareholding
companies. In response to a question, he added that most equitized enterprises had experienced
changes in their boards of management. However, no specific data was available.

92. In response to a Member's question, the representative of Viet Nam stated that shareholders of
shareholding companies, including equitized companies, were free to transfer their shares to other
investors, except strategic shareholders during the first three years of registration of the company.
They could, in special cases, transfer their shares prior to this date upon approval of the Board of
Management through public auction at the shareholding company or at an intermediate financial
institution (Article 38.2(b) of Decree No. 187/2004/ND-CP). Shareholders possessing preferential
voting shares were also subject to restrictions on transfer of their shares. In addition, during the first
three years of registration of the company, the transfer of founding shareholders' common stocks to
non shareholders was subject to approval of the General Meeting of Shareholders. In such cases,
decisions of the General Meeting of Shareholders were taken without the votes of the shareholders
wishing to transfer their shares. Transfers of State shares were subject to the same regulations.
 WT/ACC/VNM/48
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Shares were sold through public auction at intermediate financial institutions or securities exchange.
Offers and transfers of shares were regulated by the Enterprise Law. Asset valuation of equitized
enterprises was conducted by valuation agencies subject to market mechanisms. He added that the
Government of Viet Nam encouraged eligible equitized companies in which the State held a majority
of shares to list in the securities exchange.

93. In the case of equitized enterprises without State capital, the State acted only as a regulator; it
did not intervene in the affairs of the enterprise. When the State partly or wholly owned an enterprise,
the State had the rights and obligations of a shareholder corresponding to its capital contribution. The
State did not assign the management of shareholding companies. Such assignment was the
responsibility of the General Meeting of Shareholders, Board of Management or Director/General
Director, regardless of whether the State held controlling shares or not. If the State held more than
10 per cent of the company's shares, the State could, as a shareholder, nominate a representative to be
elected to the Board of Management subject to approval of the General Meeting of Shareholders.
Should the General Meeting of Shareholders disapprove the election of that representative to the
Board of Management, the State would not have any representative on the Board of Management.
State representatives elected to the Board of Management and assigned to a managerial function
reported to those he/she represented, not to any other agency. Shareholding companies did not have
to report to any administrative Ministry; they reported as any other company.

94. As of 31 December 2005, a total of 2,935 enterprises had been "equitized", among which 682
had State-owned capital exceeding VND 10 billion each. He provided information about the number
of enterprises equitized since 1992 in Table 6. Among the equitized enterprises were big companies
such as Viet Nam Dairy Products Company (VINAMILK with a capital of VND 2,500 billion,
1,500 billion of which was from the State), Song Hinh-Vinh Son Hydroelectric Plant (with a capital of
VND 2,114 billion, of which VND 1,253 billion was from the State), and Hochiminh City Insurance
Company (BAO MINH with a capital of VND 1,311 billion, of which 63 per cent was from the State).
On average, the State held 46.5 per cent of the chartered capital of equitized enterprises, employees
38.1 per cent, and other shareholders 15.4 per cent. The State had retained a majority of shares in
736 companies (or 28 per cent of all equitized companies), had kept a minority stake in
1,341 companies (51 per cent) and had sold all the shares it had in the remaining 552 companies
(21 per cent). Following the ownership transformation, most of these enterprises were operating more
efficiently and 29 of them were listed on Viet Nam's stock exchange. Under the current 2005-2007
restructuring plan, about 50 additional State-owned enterprises would be subject to bankruptcy.
From 2005 onward, 1,472 State-owned enterprises would be equitized, transferred, sold, closed or
subject to bankruptcy; approximately 1,800 enterprises at the end of 2006 would remain 100 per cent
State-owned, a number which would be reduced to 1,500 by the end of 2007. The number of
100 per cent State-owned enterprises would be further reduced in the following years to be restricted
only to national security sectors and large corporations.

95. The representative of Viet Nam confirmed that Viet Nam would ensure the full transparency
of its ongoing privatization and equitization programmes and that, to this end, from the date of
accession, Viet Nam would provide WTO Members with annual reports on the status of its
equitization programme and reform of equitized enterprises in which the State retained a controlling
share as long as the privatization and equitization programme would be in existence. The Working
Party took note of this commitment.

Pricing policies

96. The representative of Viet Nam said that his Government respected the autonomous right of
enterprises and individuals operating legally in Viet Nam to set their prices. Prices of most goods and
services were determined by market forces. The Ordinance on Price, which had come into effect on
1 July 2002 and Decree No. 170/2003/ND-CP of 25 December 2003 guiding in detail the
WT/ACC/VNM/48
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implementation of a number of Articles of this Ordinance, confirmed that direct State intervention in
pricing would be limited. His Government would use measures directly affecting prices only
(i) in case of dumping or abuse of monopoly position, (ii) to stabilize the socio-economic
environment, or (iii) to protect the legitimate interests of producers, consumers and the State. These
government-imposed prices, the enterprises and individual businesses subject to price control, and the
implementing period, were published widely in the media (television, newspapers and the Internet) in
Viet Nam. Since 2003, his Government had applied price controls only on petrol, electricity, postal
and telecommunications services, air fares between Hanoi and Ho Chi Minh City, and potable water.
Price controls on telecommunication services continued to apply to local subscription charges,
charges for using local fix-line, universal service charges, and service charges imposed by providers
with a dominant market share, regardless of the mode of supply. Service charges were approved by
the Ministry of Posts and Telematics pursuant to Prime Minister's Decision No. 217/2003/QD-TTg of
27 October 2003.

97. The Ministry of Trade had been empowered to establish maximum import prices in
accordance with Government Decree No. 33/CP of 19 April 1994. Maximum import prices had been
imposed on fertilizer, petroleum, iron and steel and certain machinery and equipment. This price
control measure had been temporary. It had been abolished pursuant to the Ordinance on Price
No. 40/2002/PL-UBTVQH10 of the Standing Committee of the National Assembly of 10 May 2002.

98. A Member enquired whether Viet Nam applied any minimum prices. This Member noted
that minimum price measures, if applied, would have to be in conformity with Article III:4 of the
GATT 1994 and other WTO provisions. In particular, any requirement that imported products be
subject to mandatory minimum import prices would appear to be contrary to Article III:4 of the
GATT 1994. This Member also asked Viet Nam to provide information on the allocation of tariff rate
quotas on imported salt and interest rate subsidies granted to some trading enterprises. In response,
the representative of Viet Nam said that Viet Nam did not apply any minimum prices to imported or
exported products. Concerning cotton, sugar and salt, no legal requirement obliged traders to sell,
purchase, import or export these products at minimum prices. However, Viet Nam's cotton and sugar
processing plants could participate in a product-specific support programme under which they could
purchase domestic raw cotton and sugar cane at a pre-committed price agreed mutually between the
processors and farmers. This subsidization programme had been notified in Viet Nam's tables on
domestic support in agriculture (see paragraph 368). He confirmed that these contractual prices
applied only to domestic products. Purchasers of refined sugars were not required to purchase either
domestic or imported refined sugar at a minimum price. Concerning the allocation of tariff-rate
quotas on imported salt, he noted that industrial users of salt were not required to submit information
about their actual or proposed purchase prices for domestic or imported salt with their application for
tariff quota allocations. The decisive factor in determining the allocation was the demand for
industrial salt to be used in the enterprise's production. As for the interest rate subsidies granted to
some trading enterprises, he confirmed that selected trading enterprises received such subsidies to
encourage purchases from domestic producers at times of price weakness, aimed at supporting the
internal prices of pork, sugar, and rice. However, such enterprises were neither required nor
encouraged to purchase imported pork, sugar, and rice at the same prices at which they were
encouraged to purchase domestic like products.

99. In response to a Member who asked whether freight subsidies for an input were linked to the
price of this input, the representative of Viet Nam noted that the level of freight subsidy for certain
agricultural products and materials (mainly fertilizer) did not depend on their prices prior to
transportation. The objective of freight subsidies was to offset the differential costs of transportation
of agricultural inputs and materials from lowlands to mountainous and remote areas where the
infrastructure was underdeveloped, thereby making transportation difficult and costly. Direct
beneficiaries of freight subsidies were trading enterprises mandated to trade in the subsidized goods.
 WT/ACC/VNM/48
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He confirmed that freight subsidies were not dependent on whether the input had been produced
domestically or imported.

100. A Member noted that with the introduction of Value Added Tax on 1 January 1999, the
Vietnamese authorities had issued "guidance" to enterprises not to add VAT to the price of their
goods. This Member considered such "guidance" measures unreasonable. The representative of
Viet Nam replied that to avoid market disturbance his Government had issued a Prime Minister's
Directive in 1999 requiring all businesses to declare publicly the selling prices of their goods. This
measure had been introduced on a temporary basis during the initial period of application of the VAT
to educate the public and to encourage enterprises not to take advantage of the introduction of the
VAT to increase their prices inappropriately. This "guidance", which did not legally prevent
enterprises from increasing prices, had automatically ceased to have effect after expiration of the
period of public education. He confirmed that private sector companies were allowed to set
prices - and include VAT payments into the price − according to the dictates of the market, without
"guidance" or other such "encouragement" from the Government.

101. He added that Viet Nam had gradually phased out its system of dual pricing according to
which Vietnamese and foreign enterprises and individuals were charged different prices for identical
goods or services. Uniform telecommunications charges had been applied since 1 October 2000. By
February 2004, Viet Nam had eliminated the dual pricing mechanism on domestic air fares
(Decision No. 3226/QD-CHK of 26 November 2003), telecommunication services, and port services,
and a common electricity price had been applied for both Vietnamese and foreigners since
1 January 2005 (Decision No. 215/2004/QD-TTg of 29 December 2004).

102. Some Members welcomed the information on Viet Nam's elimination of dual prices. These
Members reminded Viet Nam that in order to meet WTO requirements, price controls applied to trade
should be, inter alia, transparent and applied without prejudicial effects on imports vis-à-vis domestic
products, consistent with Article III of the GATT 1994.

103. The representative of Viet Nam confirmed that, from the date of accession, Viet Nam would
apply price controls in a WTO-consistent fashion and take account of the interests of exporting WTO
Members as provided for in Article III:9 of the GATT 1994, and in Article VIII of the General
Agreement on Trade in Services (GATS). He also confirmed that Viet Nam had published the list of
goods and services subject to State price control and any changes in its Official Gazette and would
continue to do so after accession. He further confirmed that pricing policy in Viet Nam would be
applied in compliance with the provisions of the WTO Agreement, including Article III:4 and XI:1 of
the GATT 1994 and Article 4 of the Agreement on Agriculture. The Working Party took note of
these commitments.

Competition policy

104. The representative of Viet Nam said that during the period of central planning in Viet Nam,
government agencies had controlled all State-owned enterprises operating in each sector.
Government agencies no longer had such controlling power, but they were still responsible for
sectoral development policies ("sectoral management").

105. A Competition Law had been adopted on 3 December 2004. The Law had entered into force
on 1 July 2005. The Law applied to all enterprises, whether State-owned, private, State-controlled,
equitized or foreign-invested, and to trade associations (Article 2). It recognized enterprises' freedom
to compete and protected the right to business competition. The Law prohibited anti-competitive acts
and unfair competition. It also prohibited State management agencies from performing certain acts,
such as forcing enterprises, organizations or individuals to buy or sell goods or provide services to
designated enterprises (except for areas where the State held a monopoly or in emergency cases);
WT/ACC/VNM/48
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discriminating between enterprises; forcing enterprises or trade associations to align with one another
with a view to precluding, restricting, or preventing other enterprises from competing on the market;
and performing any other act preventing the lawful business activities of enterprises.

106. Anti-competitive acts prohibited under the Law included anti-competitive agreements, abuse
of dominant and monopoly position, and economic concentration (Article 8). Anti-competitive
agreements comprised agreements fixing, directly or indirectly, the price of goods and services;
agreements on the distribution of outlets, sources of supply of goods, or provision of services;
agreements restricting or controlling produced, purchased or sold quantities or volumes of goods or
services; agreements restricting technical and technological development or investments; agreements
imposing on other enterprises conditions to purchase or sell goods or services or forcing other
enterprises to accept obligations which had no direct connection with the subject of such contracts;
agreements preventing, restraining, or disallowing other enterprises to enter the market or develop
business; agreements eliminating from the market enterprises other than the parties of the agreements;
and agreements enabling one or all of the parties to the agreement to win bids to supply goods or
provide services. The last three categories of anti-competitive agreements were prohibited per se.
The others were proscribed if the parties to those agreements had a combined share exceeding
30 per cent of the relevant market, except as provided for in Article 10. Abuse of dominant position
was defined in Article 13 of the Law, and abuse of monopoly position in Article 14. Economic
concentration (merger, amalgamation, acquisition, joint-venture and other acts of economic
concentration) was prohibited under Article 18 if the combined market shares of the enterprises
participating in the economic concentration accounted for more than 50 per cent of the relevant
market. There were three exceptions to this prohibition: (i) after implementation the enterprises were
still small or medium-sized enterprises as prescribed by Law (Article 18); (ii) one or more of the
participants was/were in danger of dissolution or bankruptcy; or (iii) the economic concentration
contributed to socio-economic development, technical and technological development, or increased
exports as specified in Article 19. Projects of economic concentration had to be notified before
implementation if the combined market shares of the participants in the project accounted for
30-50 per cent of the relevant market, except if after implementation the enterprises were still of small
or medium size. The procedures for notification were set out in Articles 21 to 38 of the Law.

107. Unfair competition acts were defined in Chapter III of the Law and included the provision of
misleading information; infringement of business secrets; coercion in business; defamation of other
enterprises; disruption of business activities of other enterprises; advertisement or promotion aimed at
unfair competition; associative discrimination; illegal multi-level (pyramid scheme) sale; and other
unfair competition acts according to the criteria determined in Clause 4, Article 3 of the Law and
prescribed by the Government.

108. The Law specified the procedures for conducting investigations and hearings, the rights and
obligations of the parties, and incurred penalties. Organizations and individuals could lodge a
complaint against anti-competitive behaviour with the Competition Administration Agency
(Article 58.1). The Competition Administration Agency was responsible for conducting preliminary
investigations aimed at determining whether there was evidence of violation (Articles 59 and 86). In
the event of such evidence, an official investigation was launched (Article 87). The Competition
Administration Agency could also, if it detected signs of violations, launch an investigation upon its
own initiative. Once finalized, the investigation report was transmitted to the Competition Council
(Article 93), which set up a Tribunal responsible for handling the competition case. The Tribunal
could hold an open hearing, return the file to the Competition Administration Agency for
supplementary investigation, or suspend the handling of the case (Articles 99 and 100). Hearings
were public. Decisions of the Tribunal were made by secret ballot on the basis of a majority of the
votes (Article 104). Decisions took effect 30 days after the signing date if no complaint had been
lodged against it within that period in accordance with Article 107 (Article 106). Decisions of the
Tribunal could be appealed to the Competition Council and decisions of the Competition
 WT/ACC/VNM/48
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Administration Agency to the Ministry of Trade (Article 107). Should the complainant disagree with
the decision of the Competition Council or Ministry of Trade, he/she could initiate an administrative
law suit before the competent provincial-level people's court against one part of, or the whole,
decision (Article 115). Enforcement of the decision was monitored by the provincial-level civil
judgment enforcement agencies of the province or city where the party against which the decision had
been taken had its headquarters or residency.

109. In response to a specific question, he added that no provision of the law addressed whether
State-owned or State-controlled firms retained competitive privileges under the law as compared to
other enterprises. The Law could be consulted in English at the website of the Ministry of Trade
(http://www.mot.gov.vn/en/Files/1727D5D2C1F.PDF).

FRAMEWORK FOR MAKING AND ENFORCING POLICIES

110. The representative of Viet Nam said that pursuant to the 1992 Constitution (as amended in
2001), the National Assembly was the highest representative organ of the people and the highest
organ of State power in the unitary State of the Socialist Republic of Viet Nam. The National
Assembly had the legislative powers. The National Assembly decided on domestic and foreign
policy, socio-economic matters, national defence and security issues, the main principles governing
the organization and activity of the State, social relations, and citizens' activities. The National
Assembly supervised all State activities In addition, the National Assembly had the power to elect,
discharge and remove from office the State President and Vice Presidents, the National Assembly's
Chairperson and Vice-Chairpersons, as well as members of the National Assembly's Standing
Committee, the Prime Minister, the Chief Justice of the Supreme People's Court, and the Head of the
Supreme People's Procuracy; and to approve the Prime Minister's proposed appointments, removals
from office and discharges of the Deputy Prime Minister, Ministers and other members of the
Government.

111. The Standing Committee of the National Assembly was its standing organ. It was
empowered to prepare for, convene and lead sessions of the National Assembly. The Standing
Committee had the power, inter alia, to interpret the Constitution, laws and ordinances; to enact
ordinances and resolutions; to supervise the implementation of the Constitution, laws and resolutions
of the National Assembly, its ordinances and resolutions; and to suspend the implementation of legal
documents of the Government, Prime Minister, Supreme People's Court, Supreme People's Procuracy
if such documents contravened the Constitution, laws and resolutions of the National Assembly and to
annul the implementation of resolutions of the People's Councils of provinces and cities under direct
central government.

112. The State President was the Head of State. He/she represented the Socialist Republic of
Viet Nam internally and externally. The State President was elected by the National Assembly from
among its Members and was responsible before and reported to the National Assembly. The State
President was empowered, inter alia, to promulgate laws and ordinances which had been adopted by
the National Assembly, to appoint, remove from office or discharge the Deputy Prime Minister,
Ministers and other members of the Government. The State President could negotiate and conclude
international treaties in the name of the State of the Socialist Republic of Viet Nam with other heads
of State − once signed by the State President, such treaties were then submitted to the National
Assembly for ratification. The State President decided on the ratification of or accession to
international treaties, except in cases where such treaties had to be submitted to the National
Assembly for decision.

113. The Government was the executive organ of the National Assembly and the highest organ of
State administration. The Government was responsible, inter alia, for the unified management of
foreign policy; negotiated and concluded international treaties in the name of the State of the Socialist
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Republic of Viet Nam, except in cases where the State President decided to negotiate and sign
international treaties in the name of the State with the heads of other States; negotiated, signed,
approved and acceded to international treaties in the name of the Government; administered the
implementation of international treaties which the Socialist Republic of Viet Nam had concluded or
acceded to; and protected the interests of the State, and the legitimate interests of Vietnamese
organizations and citizens in foreign countries. People's Committees were elected by the People's
Council. They were the People's Council's executive organ and were in charge of local State
administration. People's Committees were responsible for implementing the Constitution, laws, legal
documents issued by higher State organs and resolutions of the People's Council. People's
Committees could, within their areas of duties and powers, issue decisions and directives and
supervise their implementation.

114. In accordance with the Constitution, laws and resolutions of the National Assembly,
ordinances and resolutions of the National Assembly's Standing Committee, and orders and decisions
of the State President, the Prime Minister issued decisions and directives and ensured implementation
of those documents. The Prime Minister could suspend or annul decisions, directives and circulars
issued by Ministers and other members of the Government, decisions and directives of People's
Committees and Chairmen of People's Committees of provinces and cities under direct central
government that contravened the Constitution, laws, and other legal documents issued by higher State
organs; and suspend the implementation of resolutions of People's Councils of provinces and cities
under direct central government that contravened the Constitution, the law, and legal documents
issued by higher State organs and, simultaneously, propose their annulment by the Standing
Committee of the National Assembly.

115. The representative of Viet Nam confirmed that the National Assembly was the only organ
empowered to adopt the Constitution and laws. Pursuant to the 1996 Law on the Promulgation of
Legal Normative Documents (as amended in 2002), the system of legal documents consisted of
(i) documents promulgated by the National Assembly including the Constitution, laws and
resolutions; (ii) documents promulgated by the National Assembly's Standing Committee including
ordinances and resolutions; (iii) orders and decisions of the State President; (iv) resolutions and
decrees of the Government; (v) decisions and directives of the Prime Minister; (vi) decisions,
directives and circulars of the ministers and the heads of the ministerial-level agencies;
(vii) resolutions of the Justices' Council of the Supreme People's Court; decisions, directives and
circulars of the Chief Justice of the Supreme People's Court and the Head of the Supreme People's
Procuracy; (viii) joint resolutions and circulars between competent State agencies and between
competent State agencies and socio-political organizations; (ix) resolutions of the People's Councils;
and (x) decisions and directives of the People's Committees. The Constitution had the highest legal
status and all other legal normative documents were subject to the Constitution. Legal normative
documents issued by a lower State organ must be consistent with those issued by the higher State
organs. Legal normative documents contrary to the Constitution and legal normative documents
issued by higher State organs were repealed and/or suspended by the competent State organs. In case
of conflict between different provisions of various legal normative documents at the same hierarchy
rank, which were issued by the same State organ, the most recently promulgated provisions would
prevail. In regard to a suggestion that Viet Nam should make its laws self-enforcing, he stressed that
Viet Nam was making every effort to issue necessary regulations and other guidance necessary for
enforcing laws immediately after promulgation.

116. Encouraged by some Members to improve opportunities for consultation prior to the passage
of laws, and to accelerate the process of issuing guidelines accompanying the relevant laws, the
representative of Viet Nam noted that Viet Nam had made considerable progress in speeding up
procedures for the promulgation of legal documents. Regarding the collection of public opinions in
the preparation of legal documents, the Law on Amendment and Supplement of Some Articles of the
Law on Promulgation of Legal Normative Instruments stipulated that social organizations, economic
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organisations, State bodies and individuals had the right to contribute their opinions to the preparation
of legal instruments. During the process of preparation of legal instruments, the agency and/or
organization concerned would facilitate other agencies, organizations and individuals to participate by
providing their opinions, and organize the collection of opinions from those directly affected by the
proposed legal instrument in an appropriate scope and form. Opinions which were contributed on a
project or draft of a legal instrument would be studied in order to improve the project or draft
document.

117. In response to a Member's question about legislation addressing the right to invest in
particular sectors, the representative of Viet Nam confirmed that any amendment or deletion to the list
of prohibited or conditional investment sectors, set out in Tables 1 and 2 of this Report (also annexed
to Government Decree No. 59-2006-ND-CP of 12 June 2006), would comply with Viet Nam's WTO
obligations, including those relating to transparency. In this respect, the Ministry of Planning and
Investment or the line ministries, in coordination with the relevant agencies, would submit any
proposed changes to the Government, or in the case of investment activities regulated by other laws
(e.g. Law on Credit Institutions, Law on Insurance Business, etc.), to the competent authority, for
consideration. He further confirmed that comments received during the drafting stages and changes to
proposals would be made public, in accordance with the Law on the Promulgation of Legal
Normative Documents. The Working Party took note of these commitments.

118. Questioned about the applicability of international treaties, he noted that on 14 June 2005 the
National Assembly of Viet Nam had adopted Law No. 41/2005/QH on Conclusion, Accession and
Implementation of Treaties (or Law on Treaties). The Law had entered into force on 1 January 2006.
The Law provided for the conclusion, accession, reservation, deposit, custody, preparation of certified
copies, publication, registration, implementation, interpretation, amendment, supplement, extension,
termination, denunciation, withdrawal, and suspension of treaties concluded or acceded to in the name
of the State or in the name of the Government of the Socialist Republic of Viet Nam. The State
President and the Government decided on the negotiation and signing of treaties (Article 11). The
National Assembly, the State President or the Government decided on the accession to multilateral
treaties (Article 50). The National Assembly and the State President decided to ratify treaties and the
Government to approve them (Articles 31, 32, 44 and 43). Article 69 of the Law provided for the
publication of international treaties in the Official Gazette and the "Series of International Treaties".
He confirmed that accession to the WTO would require ratification of Viet Nam's Protocol of
Accession. The National Assembly and its Standing Committee were competent to oversee the
implementation of international treaties in Viet Nam.

119. He added that according to the Law on Treaties, a treaty would have legal effect in Viet Nam
in the way and for the duration stipulated in such treaty or as agreed between Viet Nam and the
foreign contracting party (parties). Domestically, based on the needs, content and nature of a treaty,
the National Assembly, the State President or the Government, in making the decision to accept to be
bound by the treaty, would, at the same time, make decisions on direct application of such treaty, in
whole or in part, with respect to agencies, organizations, and individuals, in cases where the
provisions of the treaty were adequately detailed and clear for its implementation; or would make
decisions or proposals for amendment, supplement, repeal or promulgation of legal normative
documents for implementation of such treaty. In case a legal normative document contained, with
respect to the same subject matter, provision(s) different from relevant provision(s) of a treaty to
which the Socialist Republic of Viet Nam was a party, the provision(s) of the treaty were applied.
In addition, the promulgation of legal normative documents would not create any obstacles to the
implementation of treaties to which the Socialist Republic of Viet Nam was a party and which
contained provisions on the same subject matters. The National Assembly would make the
determination, upon ratification of the Protocol of Accession, as to whether such differences existed
between the Protocol and a legal normative document in the context of ratification of Viet Nam's
Protocol of Accession. If the National Assembly were to conclude that such differences existed, it
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would determine at that time the precise manner in which the relevant treaty commitment(s) would
prevail over the legal normative document, namely, through either direct application of the treaty (or
portions thereof) or amendment of the domestic measure at issue. The Working Party took note of
these commitments.

120. The operation and organization of the Vietnamese court system were stipulated in Law
No. 33/2002/QH10 of 2 April 2002 on the Organization of People's Courts. According to this Law,
the court system included the Supreme People's Court; the People's Courts of the provinces and
centrally-run cities; the People's Courts of the rural districts, urban districts, provincial capitals and
provincial cities; military courts; and other courts prescribed by law (in special circumstances, the
National Assembly could decide to set up special tribunals). The Supreme People's Court had the
following tasks and powers: (i) to guide courts to uniformly apply laws, sum up experiences in trials
by courts; (ii) to supervise the trials by tribunals at different levels; to supervise the trials by special
tribunals and other courts, except otherwise provided for upon the establishment of such courts; and
(iii) to submit bills to the National Assembly and draft ordinances to the National Assembly Standing
Committee as provided for by law. The courts should conduct public trials, except for special cases
provided by laws. The legally effective judgments and decisions of courts had to be respected by all
State bodies, political organizations, socio-political organizations, social organizations, socio-
professional organizations, economic organizations, people's armed forces units and people.

121. The 2004 Civil Procedure Code stipulated the procedure to settle commercial and economic
disputes. This Code provided for basic principles in procedure: proceedings and formalities for
initiating a lawsuit to require court resolution of lawsuits or claims relating to civil disputes, marriage
and family affairs, business, commerce and labour matters (to be referred to as civil lawsuits or civil
matters). According to this Code, the time limit for initiating a lawsuit to resolve a civil case was two
years from the date of infringement of the lawful rights and benefits of individuals or organizations, or
infringement of the public interest or State interest; the time limit for requesting the Court to deal with
a civil matter was one year from the date of occurrence of the right to make such a request.
Judgments of first instance courts were legally effective if not appealed within the time-limit for
appeal. Pursuant to the Civil Procedure Code and Ordinance on Civil Judgment Execution
No. 13/2004/PL-UBTVQH11 of 14 January 2004, already effective judgments and decisions of courts
had to be respected and implemented by individuals and organizations. The party in favour of which
the judgment had been made was entitled to ask the judgment execution authority to issue a writ of
judgment execution if the party against which the judgment had been made (the "judgment debtor")
had not voluntarily paid the judgment. The judgment execution authority could take compulsory
measures against judgment debtors consisting of, inter alia, account deductions, income deductions,
and seizure of property. In addition, under the Criminal Code, a person not having implemented a
civil court's verdict could be criminally prosecuted for three years of re-education or six months to
three years of imprisonment.

122. Under the 2004 Civil Procedure Code, within 15 days from the date of announcement of a
court's judgment or, in case of absence of the concerned parties at the hearing, within 15 days from
the date when a copy of the judgment had been delivered to the parties or from the date of posting of
the judgment, all parties were entitled to appeal against the first instance court's judgment or decision
and ask the higher people's court to conduct the second instance trial. The judgment or decision of the
court of appeal would become legally effective upon being announced. Noting that the international
norm for filing an appeal was 30-45 days, a Member asked Viet Nam whether it was considering
lengthening the 15 day period provided under Vietnamese legislation. In response, the representative
of Viet Nam said that he considered 15 days appropriate to enable the parties concerned to protect
their legal interests and to accelerate the procedure for civil dispute resolution. His Government had
no plans to amend this regulation.
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123. Asked how Viet Nam guaranteed that a private company in an economic dispute with a
government entity or a State-owned enterprise or State-controlled enterprise would receive an
impartial hearing, the representative of Viet Nam replied that there were a number of mechanisms
aimed at ensuring impartial hearing in economic cases. For example, Article 8 of the 2004 Civil
Procedure Code provided for the principle of equality of rights and obligations in civil procedures of
all agencies and organizations, regardless of their form of organization or ownership, and Article 12
of the Civil Procedure Code and Article 4 of the Ordinance on Judges and People's Jurors provided
for the principle of judicial independence. Pursuant to Article 16 of the Civil Procedure Code, judges
and People's jurors (lay assessors) were not allowed to adjudicate if they could be prejudiced in
fulfilling their tasks and authority. Articles 46 and 47 explicitly laid down the cases where judges and
People's jurors had to refuse to judge or had to be changed to ensure impartial hearing. In addition,
parties were allowed to ask that judges or People's jurors be changed if it was proved that they might
not be impartial (Article 58).

124. Viet Nam's current legislative provisions relating to the right of complaints were mainly
stipulated in the Law on Complaints and Denunciations and its amendments (the latest amendment
was the Law on Amending and Supplementing a Number of Articles of the Law on Complaints and
Denunciations No. 58/2005/QH11 of 29 November 2005); and the Ordinance on Procedures for the
Settlement of Administrative Cases and its amendments (the latest amendment was the Law on
Amending and Supplementing a Number of Articles of the Ordinance on Procedures for the
Settlement of Administrative Cases No. 29/2006/PL-UBTVQH of 5 April 2006). According to the
Law on Complaints and Denunciations, individuals, agencies and organizations had the right to lodge
a complaint against administrative decisions issued by, or administrative actions taken by, a State
administrative agency or a competent person of the State administrative agency if they considered that
such decisions or actions were illegal, or violated their legitimate rights and interests. The complaints
were settled through administrative procedures or in the court should the complainants not agree with
an administrative settlement of the case. The Administrative Court was a judicial tribunal in the
system of People's Courts and was independent from the executive branch. He confirmed that all
administrative decisions on WTO-related matters could be challenged in administrative courts.

125. A Member noted that most WTO Members allowed for the full use of administrative appeals
prior to recourse to the courts, and that participation in one process would not preclude recourse to the
other. This Member urged Viet Nam to consider the advantages of allowing both avenues of appeal
in the context of its accession. In response, the representative of Viet Nam said that the Law on
Complaints and Denunciations and the Ordinance on Procedures for Settlement of Administrative
Disputes gave effect to that Member's view. The Ordinance on Procedures for Settlement of
Administrative Disputes allowed the parties involved in an administrative dispute to bring the dispute
before the court if the settlement of the dispute through administrative proceedings had been
unsatisfactory. The amendment of this Ordinance in April 2006 had extended the jurisdiction of the
court to cover all WTO related matters, including complaints against administrative actions
concerning domestic and international trade in goods, and such actions in the sector of State
management of intellectual property and technology transfers. In addition, the Ordinance provided
for detailed and more transparent regulations on the process and procedures for the settlement of
administrative cases with a view to creating more favourable conditions for complainants.

126. Legally effective court judgments or decisions could be challenged according to re-opening
(re-trial) and review procedures. The Chief Justice of the Supreme People's Court and the Head of the
Supreme People's Procuracy were entitled to protest, in accordance with the review and re-opening
procedures, against effective court judgments or decisions that had been rendered by courts of all
levels according to the procedure laws. The Chief Judge of the provincial People's Court and the
Head of the provincial People's Procuracy were entitled to protest, in accordance with the review and
re-opening procedures, against effective judgments or decisions rendered by district people's courts
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according to the procedure laws. The trial panel was entitled to reject a protest, to remand, or to set
aside the judgments or decisions of the case.

127. Procedures for the settlement of economic disputes by arbitration were provided in Ordinance
No. 08/2003/PL-UBTVQH on Commercial Arbitration. If the parties to a commercial dispute did not
want to file a petition to the People's court, they could choose, by consensus, to resolve the dispute by
an economic arbitration centre. Once established, arbitration centres operated according to their
charter, arbitration rules and Vietnamese laws. Unless specified otherwise, the deadline for filing an
arbitration case was two years from the date the dispute had arisen. The Ordinance expanded the
concept of commercial activities to be consistent with international practice and stipulated that
arbitration decisions would be final and binding, unless nullified by a court. Arbitration decisions
could be nullified by a court if there was no agreement on arbitration; the agreement on arbitration
was void under the Ordinance; the members of the arbitration tribunal and the arbitration proceedings
were not consistent with the agreement of the parties; the dispute did not fall under the authority of
the arbitration tribunal; the requesting party had proved that an arbitrator was violating his
obligations; or the arbitration decision was contrary to the public interests of Viet Nam (Article 54 of
the Ordinance). He noted that the definition of "public interest" was in conformity with international
norms and the 1958 New York Convention on Recognition and Enforcement of Foreign Arbitral
Awards. Asked whether a court had already nullified an arbitration decision based on this principle,
he said he had no information about such cases.

128. Arbitration decisions became effective upon announcement (Article 44.4). If the arbitration
decision had not been voluntarily implemented within 30 days from its date of announcement, the
interested party could file a request for enforcement in writing to a provincial judgment execution
agency. He confirmed that the Ordinance on Commercial Arbitration guaranteed non-discriminatory
treatment. Foreign arbitral awards were recognized and enforced in accordance with the Civil
Procedure Code and other related legal normative documents for implementation in Viet Nam.

129. Arbitration proceedings were not open to the public. However, if the parties agreed, the
arbitration tribunal could permit other persons to attend the hearings (Article 38). In response to a
question concerning the publication of arbitration decisions, he said that the Ordinance did not
provide for such publication as arbitration was non-governmental by nature. Dispute resolution
through arbitration presented the advantage of confidentiality and the guarantee of non-disclosure
without the parties' consent. His Government had therefore no plans to revise this regulation.

130. Asked about Viet Nam's participation in the Washington Convention on the Settlement of
Investment Disputes, the representative of Viet Nam noted that his Government was considering
becoming a party to the Convention.

131. A Member asked the representative of Viet Nam to confirm that sub-central entities had no
autonomous authority over issues of subsidies, taxation, trade policy or any other measures covered
by WTO provisions, and that Viet Nam would apply the provisions of the WTO agreement, including
its Protocol of Accession, uniformly throughout its customs territory and other territories under its
control, including in regions engaging in border trade or frontier traffic, special economic zones, and
other areas where special regimes for tariffs, taxes and regulations were established. Viet Nam should
also confirm that, after accession, when informed of a situation where WTO provisions were not
being applied or applied in a non-uniform manner, the central authorities would act to enforce WTO
provisions without requiring affected parties to petition through the courts.

132. The representative of Viet Nam replied that sub-central entities (Peoples' Councils and
Peoples' Committees at all levels) were subject to central laws. They administered local affairs by
issuing legal normative documents. According to the Law on Promulgation of Legal Normative
Documents of Peoples' Council and Peoples' Committee, legal normative documents issued by sub-
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central entities implemented laws and regulations adopted or issued by central government agencies.
The assignment of authorization to different levels of administration was determined by Viet Nam's
central laws. As a result, policies and measures introduced by sub-central entities were consistent
with those adopted by the central government. To ensure the uniform application of laws throughout
Viet Nam's customs territory and other territories under its control, Viet Nam had set up mechanisms
to identify and invalidate inconsistent legal normative documents issued by sub-central entities. The
People's Procuracies supervised judicial activities and exercised the right to initiate public prosecution
within their jurisdictions. He confirmed that local authorities had no right to promulgate any kind of
fees on imported goods.

133. A Member appreciated the information and assurances provided by Viet Nam concerning the
application of national treatment, MFN, transparency, right of appeal, and the authority of sub-central
entities in trade policies issues and invited Viet Nam to take appropriate commitments in these areas.

134. The representative of Viet Nam confirmed that the provisions of the WTO Agreement would
be applied uniformly throughout the customs territory of Viet Nam, including in regions engaging in
frontier traffic, special economic zones and other areas where special regimes for tariffs, taxes and
regulations were established, and that the Government of Viet Nam would ensure that laws,
regulations and other measures, including those of local governments at the sub-national level,
conformed to Viet Nam's obligations under the WTO Agreement. He added that, when informed of a
situation where WTO provisions were not being applied or were being applied in a non-uniform
manner, national authorities would investigate such claims and, if the charges were found to be valid,
would act to enforce WTO provisions without requiring the affected parties to petition through the
courts. The Working Party took note of these commitments.

135. The representative of Viet Nam further confirmed that Viet Nam would revise its relevant
laws and regulations so that its relevant domestic laws and regulations would be consistent with the
requirements of the WTO Agreement on procedures for judicial review of administrative actions,
including but not limited to Article X:3(b) of the GATT 1994. He further stated that the tribunals
responsible for such reviews would be impartial and independent of the agency entrusted with
administrative enforcement, and would not have any substantial interest in the outcome of the matter.
The Working Party took note of these commitments.

POLICIES AFFECTING TRADE IN GOODS

Trading rights (the right to import and export)

136. Members sought a commitment from Viet Nam that from the date of accession, any natural or
legal person, domestic or foreign, would have the right to be the importer or exporter of record of any
product allowed to be imported into or exported from Viet Nam, and in the case of importation, would
have the right to sell or otherwise provide those products to any legal or natural person, domestic or
foreign, having the right to distribute them. A Member noted that currently the right to import
required investment in Viet Nam. A Member also sought confirmation that trading rights would be
administered in conformity with all relevant WTO provisions by the time of Viet Nam's accession.
Several Members also sought a commitment from Viet Nam that Viet Nam would grant trading rights
for all goods subject to State-trading by a specific date and would ensure that State-owned, State-
controlled and enterprises with special or exclusive benefits observe commercial considerations and
the principles of non-discrimination.

137. In response, the representative of Viet Nam observed that Vietnamese individuals and
enterprises had been granted full trading rights, with the exception of certain products required to be
imported through specific enterprises (set out in Table 8(c)). Individuals were required to register as
traders pursuant to the Decree No. 88/2006/ND-CP of 29 August 2006 on Business Registration in
WT/ACC/VNM/48
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order to engage in importation and exportation. He said that time was required to merge the import
trading rights systems for foreign and domestic legal persons, promulgate the necessary regulations,
and strengthen the management/administrative capacity of the government agencies involved. For
these reasons, his Government proposed to grant all foreign individuals and enterprises (including
foreign-invested enterprises) full trading rights no later than 1 January 2007, except for some products
subject to "State-trading" set out in Table 8(c), and requested that Members grant Viet Nam a
transition period until 1 January 2009 for the right of foreign individuals and enterprises to import
certain products set out in Table 8(a) and until 1 January 2011 for the right to export rice (Table 8(b)).
The full trading rights accorded such individuals and enterprises would include the right to sell the
imported product to any individual or enterprise having the right to distribute such product in
Viet Nam.

138. He confirmed that, during the transition periods, the goods listed in Tables 8(a) and 8(b) could
be imported and exported by any wholly Vietnamese-invested enterprise, while the products in
Table 8(c) could be traded only by the designated enterprises. He further confirmed that Viet Nam
would ensure that these enterprises complied with WTO rules.

139. He noted that the right to import required no minimum investment in Viet Nam other than
registration (mainly for administrative purposes) of the individual or firm seeking to be the importer
of record. He confirmed, in addition, that Viet Nam's commitments on trading rights would be
applied to all WTO Members on an MFN basis. He further expressed his understanding that the
granting of trading rights would not affect the rights of the Government of Viet Nam to adopt or
enforce WTO-consistent requirements for customs and fiscal purposes; or to adopt or enforce
regulations that were consistent with relevant provisions of the WTO Agreement and with Viet Nam's
WTO commitments, such as those relating to import licensing, State-trading, technical barriers to
trade or sanitary and phytosanitary measures. Decrees on the right to import and export guiding the
implementation of the amended Commercial Law were being drafted. These Decrees would be
applied in a transparent, uniform and non-discriminatory manner, in compliance with WTO rules and
Viet Nam's commitments on trading rights. The Working Party took note of these commitments.

140. A Member requested additional information on the registration requirement for importers of
record, in particular, on the nature and form of this registration. This Member also inquired as to what
legal normative document(s) set out the details of this registration process and, in this respect, what
relevance, if any, the recent Decree on International Sales and Purchases of Goods (Decree
No. 12/2006-ND-CP) held for registration and the right to import/export.

141. Some Members stated that foreign-invested firms did not have the same rights to import,
import for resale, or export as Vietnamese firms. Foreign-invested enterprises could not import goods
of the same kind as the goods they produced under their investment licence unless they applied for a
new investment licence. This system granted a preference to national companies over foreign ones
and denied imported goods national treatment as required by Article III of the GATT 1994.
Restricting importation to items specified in the investment licence or the Business Registration
Certificates could be seen as a non-tariff barrier to importation prohibited by GATT Article XI. These
Members insisted that Viet Nam should eliminate this discriminatory system, thus allowing domestic
and foreign individuals and firms to import inputs and finished goods for resale, and to export
consistent with WTO requirements. The process should be completed prior to or by the time of
accession to the WTO, as national treatment was a basic requirement of the WTO. Viet Nam should
provide additional information to the Working Party on its plans to ensure national treatment in this
regard.

142. In response, the representative of Viet Nam said that his Government had reviewed its
legislation with a view to harmonizing investment/registration procedures for foreign-invested and
domestic enterprises. New Laws on Enterprises and Investment had been adopted to this effect in
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November 2005. Under the new Laws, domestic investors wishing to import or export were required
to hold a Business Registration Certificate and foreign investors an investment certificate. With
respect to Vietnamese investors, procedures for business registration were set out in the
2005 Enterprise Law and Government Decree No. 88/2006/ND-CP of 29 August 2006 on Business
Registration. Domestic investors, whether enterprises or individual business households, were free to
register any business line, except those prohibited under Vietnamese law (see paragraph 33).
Registration of some business lines was subject to specific conditions. His Government did not limit
or otherwise intervene in the scope of business chosen by Vietnamese enterprises and, except in the
prohibited sectors and some business lines that was subject to specific conditions, wholly Vietnamese-
owned enterprises were entitled to determine their scope of business at their own discretion (see
Tables 1 and 2 for lists of prohibited sectors and business lines subject to specific conditions). He
noted that, although previously domestic investors could only import goods listed in their Business
Registration Certificate, this restriction was no longer in force by virtue of Article 3 of Decree
No. 12-2006-ND-CP on International Purchases and Sales of Goods.

143. With respect to foreign investors, procedures for issuing investment certificates were
described in the 2005 Investment Law and Government Decree No. 108/2006/ND-CP of
22 September 2006 providing for implementation of this Law. Foreign investors already holding an
investment certificate and wishing to carry out a new investment project could either apply for a new
certificate or request that their certificate be amended. Investment certificates also served as business
registration certificates. Foreign investors would not be limited to importing goods related to their
business lines or specified in their investment certificate, nor would they be prohibited from importing
goods on the basis that these goods were of the same kind as those produced under the investment
licence. He confirmed that, in his view, procedures for importation of goods by foreign-invested
companies were not more restrictive than those applicable to wholly domestic enterprises.

144. Having reviewed the new Commercial Law enacted by the National Assembly on
14 June 2005 and its implementing Decree, a Member noted that the draft Decree suggested that only
existing foreign-invested enterprises with investors from countries with which Viet Nam had
reciprocal MFN status would be permitted to import products for sale into the Vietnamese market.
Such a provision would appear to be in contradiction with Article III of the GATT 1994. The Decree
also seemed to impose conditions on existing foreign-invested enterprises such as minimum capital
investment. This Member asked Viet Nam to commit, upon accession, not to apply any limitation on
granting investment licenses for local manufacturing, importing and marketing of any product, except
those for which limitations were indicated either in the schedule of specific commitments on trade in
services or in the lists concerning trading rights or import limitations and prohibitions.

145. In response, the representative of Viet Nam said that pursuant to Article 2, paragraph 3 of the
latest draft, the Minister of Trade decided, in the case of businesses from countries or territories with
which Viet Nam had no international commitments on market access with respect to commercial
activities, whether or not to permit the establishment of foreign-invested enterprises in accordance
with the Prime Minister's instructions. He added that Article 5 of the draft Decree abolished
minimum capital investment requirements.

146. The representative from Viet Nam confirmed that Viet Nam would ensure that its laws and
regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights
would be in conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of
the GATT 1994 and its commitments in its Schedule on Specific Commitments in Services. In
particular, he confirmed that, from the date of accession, all foreign firms and individuals (including
foreign-invested firms) would be able to engage in importation and exportation of products other than
as set out in Tables 8(a)-(c), as importers or exporters of record, subject only to the obligation to
register such activity with the relevant Vietnamese authorities. There would be no requirement for
foreign firms and individuals without physical presence in Viet Nam to invest in Viet Nam. In
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addition, without prejudice to Viet Nam's Schedule of Specific Commitments in Services, importers
of record would be permitted to sell or otherwise provide the imported product to individuals and
firms in Viet Nam that have the right to distribute such product in Viet Nam. The representative of
Viet Nam noted that compliance with its trading rights obligations would not, in any case,
automatically grant importers the right to distribute goods in Viet Nam. He further observed that,
under Vietnamese law, Viet Nam's Protocol of Accession would serve as the legal basis for the
Government to issue a decree codifying the trading rights of individuals and firms without physical
presence in Viet Nam; accordingly, he confirmed that this decree would be issued promptly upon
Viet Nam's ratification of the Protocol of Accession, and in any event, before the 30th day following
such ratification. These rights would also accrue with respect to importation and exportation of other
products in accordance with the timetable in Tables 8(a) and 8(b). The Working Party took note of
these commitments.

147. The representative of Viet Nam confirmed that, without prejudice to Viet Nam's Schedule of
Specific Commitments in Services, any foreign firm or individual (including foreign-invested firms)
registered to engage in import activities would be free to select a distributor or distributors of their
choice provided that such distributor or distributors had the right to distribute the respective
product(s) in the customs territory of Viet Nam. Viet Nam would not apply any restrictions on the
choice of the distributor or distributors, including in relation to the type of enterprise or nationality of
the distributor. The representative of Viet Nam noted that compliance with its trading rights
obligations would not, in any case, automatically grant importers the right to distribute goods in
Viet Nam. The Working Party took note of this commitment.

1. Import Regulation

Customs tariff

148. The representative of Viet Nam said that Viet Nam had begun levying import duties in
accordance with the Law on Import, Export Duties for Commercial Goods of 29 December 1987.
In 1991, Viet Nam had promulgated the Law on Export-Import Duties, which had replaced the
1987 Law. The Law on Export-Import Duties had been amended in 1993, 1998 and on 14 June 2005,
and the tariff rates were accordingly decided by his Government within duty bands promulgated by
the Standing Committee of the National Assembly (see paragraph 152 below). Viet Nam's tariff
schedule had been modified several times since 1996 in response to the country's development needs.
The number of tariff bands had been reduced, as well as the number of tariff lines subject to zero
tariff.

149. As of 20 April 2005, Viet Nam's trade-weighted average tariff was 11 per cent and
Viet Nam's simple average tariff was 17.8 per cent. The simple average tariff on major imported
items was 21.4 per cent for agricultural products, 38.4 per cent for transportation equipment,
37.3 per cent for textiles, 13.5 per cent for minerals, 18.46 per cent for machinery and electrical
equipment, and 8.05 per cent for metals. Tariffs ranged from zero to 60 per cent, with about
52 per cent of the tariff lines falling in the 0-5 per cent range. Over the period 2002-2004, import
taxes had amounted to VND 17,826 billion, VAT on imports levied at the border had come to
VND 12,266 billion and excise taxes on imports collected at the border had totalled
VND 2,017 billion. In principle, the rate of duty applied to imports should not exceed 60 per cent of
the c.i.f. price at the point of customs clearance. In order to improve the transparency of its trade
policy regime and fulfil commitments vis-à-vis the IMF and the World Bank, Viet Nam had gradually
removed import restrictive non-tariff measures after 2000 and replaced them with import duties and
surcharges (see also the section on "Other duties and charges"). By the end of 2003, most import
surcharges had been incorporated into import duties to ensure greater transparency. Thus, Viet Nam's
customs tariff included some MFN tariff rates exceeding 60 per cent. The representative of Viet Nam
 WT/ACC/VNM/48
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provided a list of MFN tariff rates exceeding 60 per cent, including a description of the products, in
document WT/ACC/VNM/28/Add.1.

150. Some Members requested information on the implementation of the Harmonized System
nomenclature in Viet Nam and further work to align with the ASEAN Harmonized Tariff
Nomenclature (AHTN). Viet Nam was also asked to clarify its "Current Statutory Applied Ceiling
Rates" and their relationship with the applied customs tariff. Some Members observed that
Viet Nam's present tariff system lacked transparency, and urged Viet Nam to submit its current
customs tariff and detailed trade statistics to facilitate the market access negotiations on goods.
A Member said that his authorities had been advised by exporters that Viet Nam had increased the
import duty on wheat flour from 10 to 20 per cent in October 1998, and wondered whether Viet Nam
had raised import duties on any other products. This Member considered such action inconsistent
with the standstill expectation on new trade distorting measures.

151. In reply, the representative of Viet Nam said that the Harmonized System Convention had
come into force in Viet Nam on 1 January 2000, making Viet Nam's tariff nomenclature in full
compliance with the HS 1996 nomenclature at the six-digit level. Viet Nam's nomenclature had
subsequently been harmonized with the AHTN at the eight-digit level, in full consistency with
HS 2002. The new tariff nomenclature had been issued by virtue of Decision No. 82/2003/QD-BTC
of 13 June 2003.

152. Concerning the tariff rates, he noted that the Standing Committee of the National Assembly
had established statutory MFN tariff ceilings at the four-digit HS level ("Current Statutory Ceiling
Rates of Duty"), which constituted the legal basis for the "effective rates of duty" established by the
Government at the eight-digit level, currently stipulated in Decision No. 110/2003/QD-BTC of
25 July 2003. He provided a copy of Viet Nam's statutory MFN tariff ceilings in document
WT/ACC/VNM/28/Add.1. Changes in tariff rates were decided in consultation with the business
community and the ministries and agencies concerned. He confirmed that all legal documents,
including decisions on tariff rate changes, were published in the Official Gazette prior to application
in accordance with Article X:2 of the GATT 1994 and took effect 15 days after publication. The
customs tariff introduced through Decision No. 110/2003/QD-BTC had been published in the Official
Gazette and circulated widely prior to its entry into force. Tariff rates on iron, steel and oil products
had been decreased recently to compensate for the sharp rise in the international price of these
products. Tariffs on steel billets had been reduced from 10 to 5 per cent, tariffs on construction steel
products from 40 to 10 per cent, and tariffs on oil and petroleum products had been brought down to
zero. In 2004, imports of oil and petroleum products had amounted to US$3,547 million and imports
of iron and steel products to US$2,572 million.

153. In response to a Member who enquired whether Viet Nam intended to align its statutory MFN
tariff ceilings with the bound MFN rates of duty in its Schedule of Concessions and Commitments on
Goods upon accession, the representative of Viet Nam said that Viet Nam did not intend to align its
statutory tariff ceilings with the bound rates of duty and that the statutory ceiling rates set by the
National Assembly's Standing Committee would continue to serve as the domestic legal basis for
determining tariff rates. He confirmed that these rates would not conflict with Viet Nam's WTO
obligations.

154. Some Members expressed a strong preference for the application of ad valorem duties rather
than specific duties on imports because ad valorem duties were more transparent and predictable for
traders. Members were also concerned that any conversion from the current ad valorem duty rate to a
specific rate or compound rate not exceed Viet Nam's bound rate of duty. Members noted Viet Nam's
statement that a conversion on some products might be necessary to address customs fraud. These
Members stated the view that other means were available to address customs fraud that were more
targeted and less likely to result in Viet Nam applying tariffs in excess of its bindings. While
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Members recognized that Viet Nam could have recourse to Article XXVIII procedures under the
GATT 1994, they noted that Viet Nam would be required to engage in detailed and time consuming
negotiations with Members and provide compensation to Members as required under Article XXVIII.
Members asked Viet Nam to provide a list of those products and tariff lines that could be subject to a
specific or combined tariff and assurances that if Viet Nam decided to convert a tariff from
ad valorem to a specific or combined rate of duty, it would ensure that the converted duty did not
exceed the bound rate for that good.

155. The representative of Viet Nam again stressed that Viet Nam sought to reserve the right to
apply specific and compound duty rates on certain items to address customs fraud. He confirmed that
Viet Nam would provide a list of sensitive items and tariff lines that could be subject to conversion
for the Working Party to review. The representative of Viet Nam further confirmed that if a duty rate
was converted to a specific or combined duty, Viet Nam would ensure that these new duty rates
would not exceed Viet Nam's tariff binding for the relevant good. Finally, he stated that Viet Nam
recognized that recourse to Article XXVIII may include provisions for compensatory adjustment with
respect to other products. Thus, his Government would endeavour to limit as much as possible any
possible recourse to procedures under Article XXVIII of the GATT 1994. The Working Party took
note of these commitments.

156. The representative of Viet Nam added that pursuant to the Law on Import-Export Duties of
1998, as amended, Viet Nam's trading partners were subject to tariff treatment as "special
preferential", MFN (preferential), or "standard" rate (also referred to as "normal" or non-MFN rate).
"Special preferential rates" applied to goods imported from countries having signed special
preferential trade agreements with Viet Nam, i.e., free trade and customs union agreements and
agreements to facilitate border trade, such as the Common Effective Preferential Tariffs implementing
the ASEAN Free Trade Area. Such countries included Brunei, Cambodia, China, Indonesia, Lao
PDR, Malaysia, Myanmar, the Philippines, Singapore, and Thailand. MFN rates (or "preferential
rates") were levied on goods imported from countries having signed agreements on most-favoured
nation treatment with Viet Nam (see Annex 3 of document WT/ACC/VNM/36/Add.1), while standard
rates applied to products imported from other countries. Under the Law, standard rates could not
exceed 170 per cent of the MFN rates. Current standard rates were applied uniformly at 150 per cent
of the MFN rate. He added that standard rates were rarely applied as Viet Nam had signed bilateral
trade agreements with almost all of its trading partners. General provisions also allowed Viet Nam to
impose additional import duties on goods originating in countries discriminating against goods
originating in Viet Nam on the basis of tariffs or other measures. However, Viet Nam had never
invoked these general provisions and had no specific provisions regulating such cases, and he could
therefore not indicate the criteria Viet Nam would use to identify such discriminatory treatment. He
confirmed that after accession to the WTO, any measure taken by Viet Nam in response to
discriminatory treatment would be consistent with the principles stipulated in the WTO Agreement.
The Standing Committee of the National Assembly had adopted the Ordinance on Most Favoured
Nation and National Treatment on 22 May 2002, which required Viet Nam to comply with MFN and
national treatment provisions of international treaties.

157. Viet Nam's commitments on bound tariffs are contained in the Schedule of Concessions and
Commitments on Goods (document WT/ACC/VNM/48/Add.1) annexed to Viet Nam's draft Protocol
of Accession to the WTO.

158. The representative of Viet Nam confirmed that from the date of accession, Viet Nam would
apply tariffs on an MFN basis to all countries and separate customs territories with which it had a
WTO relationship and would apply its authority to increase tariffs in conformity with WTO
provisions and its WTO commitments. The Working Party took note of this commitment.
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Other duties and charges

159. The representative of Viet Nam said that his Government had operated a Price Stabilization
Fund since April 1993. The difference between domestic and world market prices for certain goods
was monitored, and surcharges were collected in case of significant fluctuations. The Government
decided or authorized the Head of the Government Pricing Committee to decide on the items subject
to surcharge and the amount of surcharge. The applied rate of surcharge normally amounted to 30 to
70 per cent of the price differences observed. The revenues were used to stabilize domestic prices and
to protect domestic production and consumption. Viet Nam maintained no fixed list of goods and
services subject to price stabilization, but it was generally applicable to essential goods such as paddy
and rice, coffee, rubber, sugar cane, cashew nuts, petroleum-related products, iron and steel, and
fertilizer. After 1993, surcharges had been imposed on imported petroleum, iron and steel for
construction purposes, DAP fertilizer and sheet steel.

160. Some Members sought the elimination of all non-tariff charges on imports other than
domestic taxes applied in conformity with Article III of the GATT 1994, customs or other fees or
charges applied to cover the cost of services rendered, or other charges authorized by the WTO
Agreement. Consequently, Viet Nam was requested to bind all "other duties and charges" (ODCs)
within the meaning of Article II:1(b) of the GATT at "zero" in its Schedule of Concessions and
Commitments on Goods.

161. The representative of Viet Nam replied that Viet Nam had been eliminating non-tariff
measures on imports gradually since 2000 under an extended structural adjustment programme. The
non-tariff measures had in some cases been replaced temporarily by import surcharges, including on
cement, clinkers, ceramics, paper, and steel. However, all import surcharges had been eliminated in
December 2004. The last import surcharges on PVC and welded steel pipe had been eliminated by
virtue of Decision No. 81/2004/QD-BTC of 15 October 2004 and Decision No. 102/2004/QD-BTC of
27 December 2004, respectively.

162. The representative of Viet Nam stated that any other duties and charges applied to imports
other than ordinary customs duties and fees and charges for services rendered would be in accordance
with WTO provisions from the date of accession. He further confirmed that Viet Nam had agreed to
bind at zero other duties and charges in its Schedule of Concessions and Commitments on Goods
pursuant to Article II:1(b) of the GATT 1994. The Working Party took note of these commitments.

Tariff rate quotas, tariff exemptions

- Tariff rate quotas

163. Some Members were concerned that Viet Nam was proposing to introduce tariff rate quotas
for a range of products, arguing that TRQs were outmoded and distorted trade. Some Members noted
that although TRQs could be effective measures to ensure stable market access, all relevant
information necessary for applicants and users would have to be made public to ensure transparency.
Thus, should tariff quota commitments be agreed upon, Viet Nam would be requested to provide full
details of all tariff quota arrangements in force − including information on the in-quota and out of
quota tariff rates; proposed quota volumes and annual growth rates; and supporting data on domestic
production, consumption and imports for each product concerned and guarantee tariff quota access on
a non-discriminatory basis for all WTO Members. Viet Nam was reminded that a tariff quota system
should be simple, transparent, timely, predictable, uniform, non-discriminatory and non-trade
restrictive, and be administered in a way that would not distort trade or cause more burdens than
absolutely necessary. Accordingly, Viet Nam would be requested to adopt detailed commitments
relating to the allocation of tariff quotas and other aspects of tariff rate quota administration.
WT/ACC/VNM/48
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164. The representative of Viet Nam replied that his Government had issued Decision
No. 91/2003/QD-TTg on 9 May 2003, introducing tariff rate quotas on the importation of cotton,
tobacco materials, salt, dairy products, eggs and maize. Viet Nam's TRQ system was regulated by
Decision No. 91/2003/QD-TTg; Circular No. 10/2004/TT-BTM of 27 December 2004 of the Ministry
of Trade guiding the implementation of Decision No. 91/2003/QD-TTg, as amended by Circular
No. 04/2005/TT-BTM of 24 March 2005; and Decision No. 46/2001/QD-TTg of 3 March 2005,
subsequently replaced by Decree No. 12/2006/ND-CP of 23 January 2006. He provided information
on the product coverage and allocation mechanism of tariff rate quotas, as laid down in Circular
No. 09/2003/TT BTM of 15 December 2003, in Annex 4 of document WT/ACC/VNM/33. Imports
of tobacco (HS 2401) were subject to a 30 per cent rate (15 per cent for tariff line 24013010) up to
29,000 metric tons, and to 100 per cent thereafter (80 per cent for tariff line 24013010). On average,
29,374 metric tons of tobacco products had been imported annually between 1999 and 2001. The
TRQ on salt (HS 2501) amounted to 200,000 metric tons, with an in-quota rate ranging from 10 to
30 per cent and an out-of-quota rate of 50 or 60 per cent depending on the tariff lines. Some
146,146 metric tons had been imported annually on average between 1999 and 2001 and
130,000 metric tons in 2004. As for eggs, a 40 per cent rate was applied up to 30,000 dozens of
imports, and an 80 per cent rate thereafter. Between 1999 and 2001, US$21,300 had been imported
on annual average. He added that the TRQs on dairy products, cotton and maize had been eliminated
on 1 April 2005 pursuant to Decision No. 46/2001/QD-TTg of 3 March 2005. TRQs were being
applied on a pilot basis as a step in the process of increasing market access and in the elimination of
non-tariff measures such as prohibitions, licenses or import quotas affecting the same products.

165. Some Members requested that Viet Nam consider eliminating the TRQs on salt a fortiori as
no other non-agricultural product would be subject to a TRQ in Viet Nam upon accession. The
representative of Viet Nam noted that salt production involved farmers and was therefore considered
an agricultural activity in Viet Nam. Asked to explain further the rationale for the TRQ on salt, he
noted that salt was the main source of income for hundreds of thousands of poor farmers living in
coastal areas where the use of land for agriculture was almost impossible. The TRQ on salt aimed at
securing employment and ensuring income stability for these farmers. In his view, a TRQ was the
most efficient measure to satisfy this objective compared to other import restrictions such as non-
automatic licensing. The annual volume of tariff rate quota for salt was determined by the Ministry of
Trade, the Ministry of Agriculture and Rural Development, and the Ministry of Industry on the basis
of production output, demand for salt for manufacturing and processing, manufacturing and
processing capacity, and utilization of the tariff rate quota in the previous year. Pursuant to Decree
No. 86/2003/ND-CP of 18 July 2003, enterprises using salt in their production could lodge an
application for allocation of TRQs with the Ministry of Trade. Allocation was based on production
capacity, type of materials used and import performance through the first-come first-served method.
Enterprises importing salt under the TRQ system were required to report on their import performance
under the TRQ to the Ministry of Trade by each quarter-end. This measure aimed at monitoring the
use of TRQ volumes to allow the timely reallocation of unused licenses as the statistics provided by
the General Department of Customs to the Ministry of Trade and Ministry of Agriculture and Rural
Development were often outdated. He confirmed that the Ministry of Trade did not allocate tariff rate
quotas on salt to manufacturers of salt for human consumption. Salt could be imported directly at the
out-of-quota rate by enterprises that did not use salt in their production. In response to a question, he
added that the General Corporation of Salt operated on the basis of market mechanisms; it did not
have any role in determining the TRQ volume or allocating or administering the TRQ; and was not
granted any preference or privilege. The General Corporation of Salt possessed some capacity to
produce salt as materials for other industries and was therefore eligible to apply for salt quota
allocations to use in its own production (see also paragraph 70).

166. Noting that tariff quota allocations were not available to manufacturers of salt for human
consumption, a Member proposed that salt for human consumption be excluded from the proposed
bound tariff quota for salt and be subject to a separate tariff-only commitment.
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167. Concerning sugar, the representative of Viet Nam added that imports of sugar were subject to
discretionary licensing by the Ministry of Trade pursuant to Prime Minister Decision
No. 46/2001/QD-TTG of 4 April 2001. He noted that sugar cane was grown in disadvantaged areas
with adverse natural conditions and that diversification from sugar cane to other crops was often very
difficult. However, his Government would replace discretionary licensing by a tariff rate quota
mechanism as from the date of accession (Decision No. 19/2006/QD-BTM of 20 April 2006).
In response to a request from a Member for more information about the allocation mechanism and
administrative arrangements that Viet Nam intended to apply to a TRQ on sugar, he said that
Viet Nam would apply and administer tariff rate quotas in conformity with WTO applicable rules and
regulations, including the MFN and national treatment provisions of the GATT 1994.

168. A Member raised concerns over a proposal by Viet Nam to use auctioning as a method of
allocating tariff quotas. In the view of this Member, auctioning of tariff quota would be inconsistent
with a number of WTO provisions, including Articles II, X and XI of the GATT 1994 and Article 4 of
the Agreement on Agriculture, as bindings for in-quota rates could be breached by additional imposts,
auction prices would represent minimum prices payable by purchasers of imports, appropriate
standards of transparency and predictability with respect to the terms of importation would not be
met, and any starting prices would themselves represent minimum import prices. This Member also
raised concerns over any non-automatic licensing associated with the allocation or other
administration of tariff quotas that would have trade-restrictive or distortive effects on imports beyond
those occasioned by the quantity-limited in-quota rate and the out-of-quota rate, contrary to the
provisions of the Agreement on Import Licensing Procedures. Another Member noted that importers
were to be designated by the Government under allocation method B. This Member was of the view
that the allocation of tariff quotas by the State was inconsistent with the transparency and
predictability required in tariff quota administration and that the party conceding the tariff could not
become the party deciding how many, and to whom, tariff quotas would be allocated. This Member
requested Viet Nam to find another administration method.

169. A Member raised additional concerns over certain requirements proposed by Viet Nam to
relate amounts of tariff quota allocated to each importer's levels of domestic production and export,
inconsistently with the WTO's prohibitions on such measures under Article XI of the GATT 1994,
Article 4 of the Agreement on Agriculture and Article 2 of the Agreement on Trade-related
Investment Measures; to allocate tariff quota contingent upon the approval of import plans by the
Government, inconsistently with Article XI of the GATT 1994 and Article 4 of the Agreement on
Agriculture; to allocate tariff quota on the conditions that the importer uses amounts imported only for
its own production, inconsistently with Articles III and XI of the GATT 1994 and Article 4 of the
Agreement on Agriculture, and that the importer refrains from internal resale of product imported
under the quota, inconsistently with Article III of the GATT 1994; to deprive intending traders that do
not have a particular kind of business registration of the right to be importers of record in relation to
the amounts imported under the quota and of the right to become quota holders, inconsistently with
Articles III and XI of the GATT 1994; to require that a quota holder must send quarterly reports on
tariff quota usage to the Ministry of Trade (when such data would be readily available to the
Government through official customs statistics), inconsistently with Article XI of the GATT 1994 and
Article 4 of the Agreement on Agriculture; and to prohibit the sale, purchase and transfer of allocated
quota quantities to other parties, inconsistently with Article XI of the GATT 1994 and Article 4 of the
Agreement on Agriculture. This Member called upon Viet Nam to allocate tariff quotas consistently
with the WTO from the date of accession. Viet Nam was also asked to clarify whether a TRQ could
be filled by materials imported under a TRQ and subsequently exported under Viet Nam's duty
drawback scheme.

170. In response, the representative of Viet Nam said that Viet Nam had narrowed considerably the
coverage of products subject to TRQs and limited the application of TRQs to the minimum extent.
The TRQs on salt, un-manufactured tobacco and eggs were administered pursuant to Circular
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No. 04/2006/TT-BTM of 6 April 2006 of the Ministry of Trade, guiding the implementation of
Government Decree No. 12/2006/ND-CP of 23 January 2006. Circular No. 04/2006/TT-BTM
provided for three methods of TRQ administration. Method A foresaw the allocation of quotas to
end-users. Under method B, importers were to be designated by the Government. He noted that this
method only applied to un-manufactured tobacco (HS 2401). As for method C, quotas were allocated
on the basis of past performance. He noted that existing legislation did not refer to auctioning as a
method of TRQ allocation, and that the three methods of TRQ allocation that Viet Nam had proposed
and agreed upon with Members and that were specified in Viet Nam's Schedule of Concessions and
Commitments on Goods (WT/ACC/VNM/48/Add.1) did not include auctioning. He confirmed that
the licensing mechanism used for the allocation of TRQs would comply with WTO rules, including
the Agreement on Import Licensing Procedures. Quota allocations would be made in accordance with
Viet Nam's Schedule of Concessions and Commitments on Goods (document
WT/ACC/VNM/48/Add.1).

171. In the case of un-manufactured tobacco, under the current practice, imports were subject to
State-trading: quotas for importation were allocated to State-trading entities or groups of producers
by the Government. Under the new system that would be in place by the date of accession, a TRQ
was established. Using method B, the Government would designate current domestic producers as
importers, and TRQ allocations would be made in line with each domestic producer's share of the
domestic production quota for tobacco products. These firms were free to import additional
un-manufactured tobacco at the out-of-quota duty rate. Imported tobacco for the production of
exports was subject to Viet Nam's duty drawback regime or could be imported duty free if the related
exports occurred within two months.

172. The representative of Viet Nam added that the allocation of TRQs to enterprises having
trading activities was in compliance with Viet Nam's current import management policies. He was of
the opinion that this provision did not breach WTO rules as enterprises were free to register their own
business lines and activities. In particular, designation of producers of tobacco products as the sole
importers of un-manufactured tobacco supported Viet Nam's long term efforts to regulate tobacco
consumption and prevent production of tobacco products outside the mandated production quota.
As for the provision requiring enterprises to send a report on import performance of TRQs to the
Ministry of Trade by each quarter-end, the requirement aimed at guaranteeing up-to-date and accurate
information so as to enable the authority to adjust the TRQs when enterprises so needed. He was of
the view that Viet Nam's provisions of TRQ allocation and administration were consistent with WTO
rules and regulations. He also noted that Viet Nam had committed to eliminate all quantitative import
restrictions upon accession and to limit the number of items subject to TRQs.

173. A Member also asked Viet Nam to clarify whether materials imported under a TRQ and
subsequently exported under Viet Nam's duty drawback scheme would be counted against the TRQ.
The representative of Viet Nam noted that traders could either apply for TRQs or import the goods
directly. They could, in both cases, benefit from duty drawback (see also paragraph 281). He added
that goods imported under the TRQ and subsequently exported did not count towards exhaustion of
the TRQ.

174. The representative of Viet Nam confirmed that from the date of accession Viet Nam would
apply, allocate and administer its tariff rate quotas in a non-discriminatory and transparent manner, in
conformity with the WTO Agreement, including Articles I, II, III, VIII, X, XI and XIII of the
GATT 1994, Article 4 of the Agreement on Agriculture, Article 2 of the Agreement on Trade-Related
Investment Measures, and the Agreement on Import Licensing Procedures. The Working Party took
note of this commitment.
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- Tariff exemptions

175. The representative of Viet Nam said that pursuant to Law No. 45/2005/QH11 of June 2005,
goods subject to tariff exemptions included the following: (i) goods in transit or being transported to
other countries across Viet Nam's borders; (ii) goods transited at Viet Nam's border-gates as stipulated
by the Government; (iii) humanitarian goods and non-refundable aid; (iv) temporary imports and
re-exports, temporary exports and re-imports for exhibitions and promotions; (v) machines, equipment
and devices temporarily imported and re-exported or temporarily exported and re-imported for use
within a specified period of time; (vi) moveable assets; (vii) exports and imports of organizations and
individuals eligible to diplomatic immunity as stipulated by the Government in accordance with the
provisions of international treaties to which Viet Nam was a signatory or a participant;
(viii) goods imported for outward processing and re-exported or goods exported to foreign individuals
or organizations for inward processing and re-imported in accordance with processing contracts;
(ix) exports and imports of individuals entering or leaving Viet Nam within the tariff exemption limit
for luggage stipulated by the Government; (x) goods imported to form fixed assets by investors
having projects funded by Official Development Assistance (ODA); (xi) goods imported to facilitate
oil and gas activities; (xii) imported goods used directly for scientific research activities and
technology development; (xiii) raw materials, materials, components imported for production of
projects in sectors where investment was especially encouraged or in regions with specially difficult
socio-economic conditions (five year exemption from the commencement of production);
(xiv) imports specifically for national defence and security, education and training; and (xv) gifts and
sample goods of international organizations and individuals to Vietnamese organizations and
individuals and vice versa. Under the new Law, importers claimed the tariff exemptions they were
entitled to upon importation of the products. Importers' claims were processed by the local customs
authorities upon importation. He confirmed that the import duty exemptions mentioned in this
paragraph were not contingent upon export performance, export ratios or local content requirements.

176. In response to a specific question, he added that Viet Nam had not signed any agreement with
Cambodia favouring border trade. According to Decision No. 0724/99/QD/BTM of 8 June 1999,
border trade by local residents amounting to 500,000 dong (about US$35) per passage per day were
exempt from customs duty. The excess value was subject to normal tariff treatment. Cargoes cleared
through Customs by businesses were of a commercial nature and therefore subject to normal duty.
The same principles applied to trade along the borders with China and Lao PDR.

177. The representative of Viet Nam confirmed that upon accession, Viet Nam would adopt and
apply tariff reductions and exemptions so as to ensure MFN treatment for imported goods. He also
confirmed that, without prejudice to Viet Nam's commitments on subsidies (see paragraphs 286 and
288), Viet Nam would not provide tariff reductions and exemptions contingent upon export
performance, export ratios, or local content requirements. The Working Party took note of these
commitments.

Fees and charges for services rendered

178. The representative of Viet Nam said that fees and charges for the State budget were levied in
accordance with Decree No. 04/1999/ND-CP of 30 January 1999; Chapter IV of Government Decree
No. 16/1999/ND-CP of 27 March 1999 on customs procedures, customs supervision and customs
fees; and the Ordinance on Fees and Charges that had come into effect on 1 January 2002. The
Ministry of Finance and General Department of Customs had issued an Inter-Ministerial Circular
No. 71/2000/TTLT/BTC-TCHQ on 19 July 2000 providing for guidelines on the collection of
customs fees and usage management. The Inter-Ministerial Circular identified the customs fees for
services rendered as (i) customs clearance fees applicable to imported or exported goods calculated on
the basis of quantity of goods; (ii) customs warehouse fees for cargo and luggage; (iii) cargo escort
fees based on accompanying distance; (iv) customs sealing fees (for paper, lead seal and seal ring);
WT/ACC/VNM/48
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(v) transit fees; and (vi) administrative fees for re-certification of customs documents (re-certification
of documents related to customs procedures, imported/exported goods, or import/export duties upon
request of the importer or when the original documents had been lost). Customs clearance, customs
warehouse, and administrative fees are enumerated in Table 9, and cargo transit and escort fees in
Tables 22(a) and 22(b). The Inter-Ministerial Circular had superseded an earlier inter-ministerial
circular issued in April 1993. A provision in the 1993 circular allowing customs fees to be adjusted
when market prices fluctuated more than 20 per cent relative to an established price index had been
abolished. The current fees had been set so as to ensure that they would cover the costs of the
customs service rendered, including the costs of producing lead seals, sealing paper, customs services,
utilities bills, conservation of goods, labour, maintenance and repair equipment, inputs and materials
directly used in providing the services.

179. In response to questions about the purpose of the cargo and luggage transit fees and the cargo
escort and sealing fees, he noted that the transit fees aimed at covering the costs of the customs
services rendered for the transit of goods from a third country through the territory of Viet Nam.
Sealing fees aimed at covering the costs of materials (paper seals, lead seals, and seal rings) and
labour involved in the sealing process. As for escort fees, they corresponded to the costs involved to
escort the goods, including management costs. These costs varied substantially depending on the
distance and the volume to escort. He noted that fees and charges were being reviewed to ensure that
the actual collectible fees did not exceed the costs involved. Fees found to be higher than the cost of
services rendered would be adjusted downward to abide by the principle that no fee should exceed the
cost of services rendered.

180. A Member noted that Viet Nam's customs processing fees were based on the quantity of
imports, by weight and form of transportation, which did not appear to comply with the provisions of
Article VIII of the GATT 1994 and asked Viet Nam to clarify these fees. In response, the
representative of Viet Nam said that the fees did not aim at generating revenue for the State budget.
The fees covered the cost and expenses incurred by customs authorities in rendering services related
to the importation and exportation of cargoes and vehicles, such as inspection, supervision,
document-related costs, office expenses, etc. Such costs varied according to the means of
transportation (land versus sea transportation) and the volume or size of the imports (storage and
conservation costs were higher for large volumes). The fees were therefore levied in proportion to the
volumes imported or exported. This allowed small importers and exporters to be charged a lower fee.
He noted that Viet Nam imposed ceiling rates for each customs clearance. He added that his
Government was reviewing the customs processing fees and would adjust them to conform to WTO
rules from the date of accession.

181. Some Members noted that fees for fundamental infrastructure, such as port services, were
very high in Viet Nam compared to other countries in the region, and requested that these fees be
reduced drastically. The representative of Viet Nam replied that the general policy of his Government
was to try to reduce such fees to facilitate trade and investment activities in Viet Nam. Between 2003
and December 2004, maritime fees and charges had been reduced by 30 to 50 per cent pursuant to
Decisions Nos. 61/2003/QD-BTC and 62/2003/QD-BTC of 25 April 2003. Taking into account the
recommendations of some Members, his Government had conducted a comparative study across the
region with a view to aligning Viet Nam's sea port fees with those levied in neighbouring countries.
As a result, a new Decision had been adopted reducing weight fees by 45 per cent, marine insurance
fees by 52 per cent, navigation fees by 12 to 30 per cent, and quay fees by 10 per cent as of
1 January 2005 (Decision No. 88/2004/QD-BTC of 19 November 2004, which had replaced Decisions
Nos. 61 and 62). In addition, since 1 January 2006, marine insurance fees had been collected at
75 per cent of the 2005 applied rate. This Decision had reduced Viet Nam's sea port fees to a level
comparable to those applied in Thailand.
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182. A Member was concerned that Viet Nam maintained "minimum" fee regimes for importers of
certain goods, such as customs clearance fees for automobiles and motorcycles, and special customs
warehouse fees for IT products, which were higher than the ordinary fees. This Member noted that
such fees seemed to be a revenue- or policy-driven measure, not fees related to the cost of customs
processing. This Member asked Viet Nam to provide a justification for the higher fees applied for
customs clearance of these products. The Working Party would need to examine these fees and
charges to determine those that would have a negative impact on trade in possible violation of
Article III or Article VIII of the GATT. The representative of Viet Nam replied that minimum fees
had been imposed pursuant to Inter-Ministerial Circular No. 71/2000/TTlT/BTC-TCHQ on the
importation of certain goods to take into account the complexity of the State management activities
involved. The fees had been set so as to cover the costs of management (costs of paper seals, lead
seals, seal rings; costs directly linked to fee collection; remuneration of fee collectors; costs of escort
of cargoes and luggage; costs of maintenance of properties, machines, and equipment used to collect
fees; purchase of materials; and other expenditures directly linked to fee collection), as well as the
costs of storage and conservation of the goods. Customs processing fees for automobiles and
motorbikes had been set higher because of the necessity to check each single unit of automobile and
motorbike parts.

183. The representative of Viet Nam confirmed that his Government was revising its current
regime for customs clearance and warehouse fees to bring it into conformity with Article VIII of the
GATT 1994. Customs clearance fees would be charged on both imports and exports at the same rates
based on specific fees for specific services rendered and there were no exemptions based on the
country of origin or destination. Fees for warehouse storage would be based on either the weight or
the volume of goods placed in government warehouses. Revenues from these fees were retained by
customs to cover customs warehousing and processing costs, supplemented as necessary by
contributions from the State budget. The representative of Viet Nam indicated that his Government
would issue a new Ministerial Decision on customs processing fees implementing, prior to accession,
the new regime that would replace the fees described in Tables 9, 22(a), and 22(b).

184. The representative of Viet Nam confirmed that from the date of accession Viet Nam would
apply all fees and charges for services rendered, applied on or in connection with importation or
exportation, including those discussed in paragraphs 178 to 183 above, in conformity with relevant
provisions of the WTO Agreement, in particular Articles VIII and X of the GATT 1994. He further
confirmed that they would be limited to the approximate cost of services rendered. He added that the
practice of higher special fees for some imports would be eliminated upon accession, and that fees
that varied based on the value or volume of imports or applied for revenue purposes would be
eliminated upon accession or revised to conform with the provisions of Article VIII. He further
confirmed that information regarding the application and level of any such fees, revenues collected
and their use, would be provided to WTO Members upon request. The Working Party took note of
these commitments.

Application of internal taxes

185. The representative of Viet Nam said that certain goods were subject to excise tax, levied in
accordance with the Law on Excise Tax of 30 June 1990, with amendments of 5 July 1993,
28 October 1995, 20 May 1998, and 17 June 2003. The tax system was explained in further detail in
Circular No. 98 TC/TCP of the Ministry of Finance. Taxes initially ranged from 32 to 70 per cent on
tobacco, 75 to 90 per cent on beer, 15 to 90 per cent on other alcoholic beverages, 100 per cent on
pyrotechnic articles (excluding firecrackers), 30 to 100 per cent on motor vehicles and 15 per cent on
petroleum products. Bottled, canned, and fresh beer were taxed differently depending on the
consumption pattern, and thus the elasticity of demand, for each type of beer. Effective
1 January 1999, the coverage of the Law on Excise Tax had been extended to various "non-essential"
goods and services, including automobiles (less than 24 seats); air conditioners; votive paper and
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votive objects; dancing halls; massage parlours; karaoke bars; casino, jackpot games and gambling
activities; and golf services, including the sale of golf club membership cards and tickets. Lotteries
had been added to the list in 2003.

186. The taxable value was the duty-inclusive price for imported goods and the ex-works selling
price for domestically-produced goods. Excise tax was in general applied uniformly to imported and
domestically-produced goods. However, cigarettes made from imported tobacco were taxed at a
higher rate than cigarettes made with domestic tobacco.

187. The representative of Viet Nam added that, in principle, all individuals and entities producing
or importing goods subject to excise tax were liable to pay the tax. However, the Law on Excise Tax
specified cases where tax reduction could be considered for production enterprises facing difficulties
due to natural disasters, war and other contingencies. The criteria to benefit from excise tax
reductions following natural disasters, war or other contingencies were laid down in Article 16 of
Decree No. 149/2003/ND-CP of 4 December 2003. The amount of tax reduction was calculated on
the basis of the damages incurred and could not exceed 30 per cent of the total taxable amount.
However, in the event of serious damages preventing the affected enterprises from manufacturing,
doing business, and paying taxes, a tax exemption could be granted. Tax breaks for enterprises
investing in new technology and additional production capacity had been abolished.

188. Domestically manufactured or assembled motor vehicles were originally not subject to excise
tax. Since 1 January 1999 such vehicles had been subjected to excise tax, in principle. However,
according to the Law on Excise Tax and Circular No. 168/1999/TT-BTC of the Ministry of Finance,
local car assembling enterprises had been entitled to a 95 per cent tax reduction until the end of 2003,
and the reductions could be extended an additional five years for enterprises still incurring losses. He
added that Article 16 of the amended Law on Excise Tax No. 08/2003/QH11 of 17 June 2003 allowed
excise tax reductions for domestic automobile manufacturers until 31 December 2006. Golf business
enterprises had been accorded an excise tax reduction of 30 per cent for three years starting from 1999
and, as a transitional measure until 2004, loss-making small breweries qualified for a reduction in the
amount of excise tax due equal to the annual loss. He confirmed that the tax exemption for loss-
making small breweries had been abolished according to the amended Law on Excise Tax
No. 08/2003/QH11 of 17 June 2003.

189. Some Members noted that Viet Nam applied discriminatory excise taxes on imported tobacco,
a possibly WTO-inconsistent lower rate of excise duty on herbal wines, and preferential excise tax
rates on domestically-produced beer and automobiles. The excise taxes applied to cigarettes and beer
were in clear contrast to Article III of the GATT 1994 as they taxed like products differently, and
these Members requested Viet Nam to submit a detailed plan for the elimination of the existing
discrimination to the Working Party. In their view, the preferential tax treatment for domestic
producers was also inconsistent with the national treatment principle of Article III and should be
abolished prior to accession. These Members sought a commitment from Viet Nam that it would
equalize the excise tax rates on these products by the date of accession and that from this date
Viet Nam would apply its taxation measures in full compliance with Article III of the GATT without
affording protection to domestic production.

190. The representative of Viet Nam replied that only cigarettes made of domestically-produced
materials and those made of imported materials were subject to different excise tax rates according to
Article 7 of the Law on Excise Tax of 20 August 1998. Concerning beer, Viet Nam used its excise
taxes to regulate consumption between high-value, luxurious products and cheaper varieties and to
contain alcohol consumption, and therefore applied lower tax rates on low-cost items such as draft
beer and medicinal and herbal wine, which were mostly consumed by low-income people. Both draft
and draught beer were produced domestically and only a small quantity of draught beer was imported.
He reiterated that the regulation providing excise tax reductions to small loss-making breweries had
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been eliminated pursuant to the amended Law on Excise Tax No. 08/2003/QH11 of 17 June 2003.
As for motor vehicles, he noted that the manufacturing of automobiles was still an infant industry in
Viet Nam. To support this sector, preferential excise tax rates had been granted to automobile
manufacturing enterprises when investment licenses had been issued. However, as a compromise
between the need to support this industry and the potential negative effects that could result from the
imposition of lower excise tax rates, Viet Nam had agreed to phase-out the excise tax incentive
granted to domestically-produced automobiles by the end of 2006. Asked to review this timeframe,
he subsequently indicated that a new Law on Amendments of and Additions to some Articles of the
Law on Excise Tax and the Law on Value Added Tax had been adopted in November 2005, and had
entered into force on 1 January 2006. The Law provided for uniform excise tax rates for tobacco,
draft and draught beer, and motor vehicles. In his view, this Law conformed fully to the national
treatment principle with respect to excise taxes.

191. Concerning the lower excise rates on herbal and medicinal wine, he noted that herbal and
medicinal alcohol had a low alcohol content compared to other wines and was used for medication
purposes, to treat or cure illness, rather than as an ordinary alcoholic beverage. This product was not
in direct competition with other alcoholic products, and the amount of medicinal alcohol produced
and consumed was insignificant. Nevertheless, a provision introducing a common excise tax rate of
20 per cent on herbal and medicinal wines, spirits under 20 per cent volume alcohol, and fruit-based
wines had been introduced in a new Law on Amendments of and Additions to some Articles of the
Law on Excise Tax and the Law on Value Added Tax adopted in November 2005. He provided an
updated list of excise tax rates applicable as of 1 January 2006 in Table 10.

Table 10: Goods and Services Subject to Excise Tax (as of 1 January 2006)

No. Goods, services Tax rate (%)

I. Goods
1. Cigarettes, Cigars:
a) Cigars 65
b) Cigarettes
- From 2006 to 2007 55
- From 2008 65
2. Spirits:
a) Spirits from 40° 65
b) Spirits from 20° to below 40° 30
c) Spirits of under 20°, wines brewed from fruits, herbal and medicinal 20
wines
3 Beer:
a) Bottled beer and canned beer 75
b) Draught beer and draft beer
- From 2006 to 2007 30
- From 2008 40
4. Automobiles*:
a) Automobiles of 5 seats or less 50
b) Automobiles of 6 to 15 seats 30
c) Automobiles of 16 to under 24 seats 15
5. Assorted petrol, naphtha, reformate component and other components to be mixed 10
in petrol
6. Air-conditioners with the capacity of 90,000 BTU or less 15
7. Playing cards 40
8. Votive paper 70
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No. Goods, services Tax rate (%)

II. Services:
1. Operating discotheques, massage lounges, karaoke parlors 30
2. Operating casinos, offering jackpot games 25
3. Recreation services with gambling 25
4. Golf: selling memberships and tickets for playing golf 10
5. Lottery 15
* Auto-parts are not subject to excise tax.

192. Noting that Viet Nam's domestic industries produced vodkas and whiskeys at 39 per cent
alcohol content by volume, some Members were of the view that Viet Nam's excise treatment of
spirits constituted a de facto discrimination of imported products. These Members urged Viet Nam to
address this concern. Viet Nam was also invited to equalize the excise tax for all beer.

193. Regarding the value added tax, the representative of Viet Nam said that the 1999 Law on
Value Added Tax, which had replaced the Law on Turnover Tax, stipulated four rates (0, 5, 10 and
20 per cent). However, amendments to the Law on Value Added Tax introduced on 1 January 2004
(Law of 17 June 2003) had repealed the VAT rate of 20 per cent. The tax was collected monthly and
settled at the end of every calendar year. VAT applied generally to all products and services in the
covered categories and used in production and consumption in Viet Nam irrespective of their origin.
The list of items exempt from VAT had been issued in accordance with Circular
No. 122/2000/TT-BTC of 29 December 2000 of the Ministry of Finance. He provided a detailed
listing of imported items subject to VAT (exempt, 5 or 10 per cent) in 2003, prepared in accordance
with the Minister of Finance's Circular No. 84/2003/TT-BTC of 28 August 2003 (see notice in
document WT/ACC/VNM/28/Add.2). In response to Members' comments, he noted that the
amendments to the Law on Value Added Tax which had entered into force on 1 January 2004 had
made excise taxed goods subject to VAT.

194. A Member noted that the VAT exemption on unprocessed and semi-processed agricultural
and aquatic products sold by individuals and organizations in Viet Nam was discriminatory as similar
imported products were taxed at 5 per cent. This Member invited Viet Nam to integrate producers of
unprocessed and raw agricultural products into its VAT system or, alternatively, to commit to exempt
imports of such products from VAT from the date of accession. In response, the representative of
Viet Nam said that the objective of this measure was not to protect domestic production against
imports, but a measure to simplify the management of the VAT system. A large number of
households involved in small-scale farming sold their products without invoices, which made tax
collection and management difficult. Viet Nam's administrative capacity in this area was very
limited. However, in the light of Members' comments, Viet Nam had reviewed its provisions on
value-added tax and adopted a new Law on Amendments of and Additions to some Articles of the
Law on Excise Tax and the Law on Value Added Tax in November 2005, which exempted all
unprocessed and raw agricultural products, whether domestically-produced or imported, from value-
added tax. He provided an updated list of products exempt from VAT in Table 11.

195. Noting that Viet Nam exempted from VAT machinery equipment imported for fixed asset
purposes by foreign-invested enterprises according to Article 60 of the Foreign Investment
Regulation, a Member requested Viet Nam to apply this exemption uniformly and in compliance with
Article III of the GATT 1994, as VAT exemptions appeared not to be granted if the same kind of
equipment could be manufactured in Viet Nam.

196. In reply, the representative of Viet Nam confirmed that according to Article 60 of
Decree No. 24/2000/ND-CP, VAT was not levied on equipment, machinery and specialized means of
transportation forming part of a technological line, not yet domestically produced, and imported to
form fixed assets of FDI enterprises or to implement business co-operation contracts. In his opinion,
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this regulation was not inconsistent with Article III of GATT 1994 since no comparison could be
made to a "like domestic product", and the purpose of this measure was not to afford protection to
domestic production, but rather to encourage foreign-invested enterprises to invest and set up
production facilities in Viet Nam. The measure favoured foreign-invested enterprises over domestic
enterprises. He noted that equipment and machinery produced in Viet Nam was subject to the same
value added tax as imported products.

197. The issue of taxation of alcoholic beverages was of considerable interest to a large number of
Members. Some Members noted that a specific tax per litre of pure alcohol would be the way to
ensure non-discriminatory treatment, as required by Viet Nam's commitments on excise taxes.
Moreover, an excise tax regime based on a specific tax per litre of pure alcohol would discourage
smuggling and counterfeiting, increase overall excise tax revenue and be easier to administer than an
ad valorem system. These same Members noted that Viet Nam would need to change its legislation
to make its excise tax regime consistent with Viet Nam's WTO obligations. These Members recalled
extensive WTO jurisprudence on excise tax systems based on ad valorem rates and urged Viet Nam's
National Assembly to take this jurisprudence into account when implementing these commitments.
The representative of Viet Nam noted that in becoming a Member of the WTO, Viet Nam retained the
sovereign right to implement transparent and non-discriminatory tax policies in furtherance of
domestic policy objectives and in accordance with its obligations under the WTO Agreement.

198. The representative of Viet Nam confirmed that from the date of accession, Viet Nam would
ensure that its laws, regulations and other measures relating to internal taxes and charges levied on
imports, except for those relating to distilled spirits and beer, would be in full conformity with its
WTO obligations, in particular Article III of the GATT 1994, and that Viet Nam would implement
such laws, regulations and other measures in full conformity with those obligations. The
representative of Viet Nam further confirmed that, within three years after the date of accession,
Viet Nam would apply excise taxes and other internal taxes on distilled spirits and beer in accordance
with the WTO Agreement, including Articles I and III of the GATT 1994. To this end, he further
confirmed that, within three years after the date of accession, all distilled spirits with an alcohol
content of 20 per cent or higher would be subject to either a single specific rate per litre of pure
alcohol or a single ad valorem rate. The Working Party took note of these commitments.

199. Further, the representative of Viet Nam confirmed that, within three years after the date of
accession, Viet Nam would apply a single ad valorem rate to all beer products without regard to the
packaging of the product, i.e., draught, draft, bottle, or can. The Working Party took note of this
commitment.

Quantitative import restrictions, including prohibitions, quotas and licensing systems

200. The representative of Viet Nam said that Viet Nam had been liberalizing its quantitative
import restrictions, but stated that Viet Nam currently applied import prohibitions, import-restrictive
licensing/quotas and line management measures. Members noted that quantitative restrictions were
inconsistent with GATT Article XI and that Viet Nam should provide a single comprehensive and
consolidated list of its current quantitative restrictions, including all bans, quotas and restrictive
licensing requirements. Viet Nam should also provide a timetable for each measure currently in
place, to either be eliminated, revised or replaced with a specific WTO-consistent alternative, or
present an appropriate WTO justification for the retention of the measure. In response, the
representative of Viet Nam provided the following information: a list of import prohibitions and their
rationale (Table 12); a list of toxic chemicals prohibited from importation or subject to conditional
approval (Tables 13(a) and 13(b)); and a list of products subject to line management measures
(Table 14). He noted that the notion of "prohibited business sector" (see paragraph 33 and Table 1)
implied a prohibition on both the domestic business activities and the importation of corresponding
products. He added that, in his view, all WTO-inconsistent import restrictions, with the exception of
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the restrictions applied to sugar, had been eliminated (see paragraph 222 below). In response to a
question, he noted that payment method restrictions established in 1998 had been abolished on
1 May 2001 by Decision No. 46/2001/QD-TTg of 4 April 2001.

201. The main agencies responsible for issuing detailed regulations and guidance concerning
products subject to import prohibitions included the Ministry of Public Security, the Ministry of
Culture and Information, the Ministry of Industry and the Ministry of Health. Restrictions on trade in
toxic products were applied equally to Vietnamese and foreign traders. In exceptional cases,
importation of prohibited goods could be authorized by the Prime Minister for non-commercial
purposes, in consultation with relevant ministries and agencies. However, where products were
imported for security reasons (i.e., the importation of arms), procedures used in such cases could not
be officially published.

202. Some Members questioned whether Viet Nam was using the least trade restrictive means to
address health, environmental, safety and other concerns. In response, the representative of Viet Nam
replied that due to administrative capacity constraints in Viet Nam, the health, environmental, and
safety objectives sought through the imposition of import prohibition could not, in his view, be
achieved through alternative measures.

203. The representative of Viet Nam noted that Viet Nam prohibited imports of second-hand
clothing to protect public health as it had no enforceable internal mechanism and no processing and
disinfection facilities for used clothing. He noted that no domestic organizations or individuals were
granted Business Registration Certificates to conduct business in second-hand consumer products
subject to import restrictions. He added that some WTO Members with a higher level of development
than Viet Nam maintained such an import prohibition on certain used items.

204. He also noted that cigarettes were currently prohibited from importation as part of an anti-
smoking programme aiming at restricting the production and consumption of cigarettes. Although
existing tobacco production facilities were being utilized, Viet Nam had no intention to develop its
cigarette industry and discouraged the establishment of new production units. He added that
provisions restricting domestic production and consumption of tobacco had been included in
Government Resolution No. 12/2000/NQ-CP of 14 August 2000 on a national policy on preventing
harmful effects of tobacco in the period 2000-2010, and in Decree No. 76/2001/ND-CP of
22 October 2001. Viet Nam had also signed the Framework Convention on Tobacco Control, adopted
by the World Health Organization on 25 May 2003, in order to limit the increasing number of deaths
due to tobacco-related diseases. The representative of Viet Nam confirmed, however, that Viet Nam
was seeking alternative WTO-consistent measures to achieve its objectives, and accordingly
committed to eliminate the prohibition on imports of cigarettes and cigars upon accession.
The representative of Viet Nam explained that Viet Nam intended to establish a production quota that
would take into account imports, i.e., the quantity of cigarettes imported would be counted against the
production quota. A State-trading enterprise would be the sole importer and wholesale distributor of
cigarettes, as well as other manufactured tobacco products. Upon accession, Viet Nam would
designate the Viet Nam National Tobacco Corporation (VINATABA) as the responsible State-trading
enterprise. Currently, VINATABA was a State-owned enterprise producing domestic tobacco
products and foreign brands under licence. It was already the major producer of tobacco products in
Viet Nam, and the largest distributor.

205. A Member expressed concern about Viet Nam's designation of an enterprise engaged in the
production and distribution of tobacco products as the enterprise responsible for importing and
wholesaling imported tobacco products. In this Member's view, the interests of a producer of tobacco
products could conflict with providing transparent and non-discriminatory access for imports in an
amount that met demand for the product. Under WTO rules, VINATABA, having a monopoly for the
importation of manufactured tobacco products, would be obligated to ensure non-discriminatory
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market access for these imports and could not favour the production and distribution of domestic
product.

206. The representative of Viet Nam confirmed that from the date of accession, the import ban on
cigarettes and other manufactured tobacco products would be eliminated and replaced with a
production quota that included imports. The domestic production quota would be reduced by the
quantity of cigarettes imported. A State-trading enterprise would provide access to Viet Nam's
market for manufactured tobacco products, including cigarettes, in accordance with WTO provisions,
and would operate in a transparent and non-discriminatory manner. The Working Party took note of
these commitments.

207. The representative of Viet Nam said that importation, registration and circulation of
motorcycles with engine capacity exceeding 175 cm³ had been prohibited to ensure traffic safety.
Importation of motorcycles with engine capacity exceeding 175 cm³ had been allowed only for special
purposes such as for the armed forces, security personnel, or for competitive sports. Responding to
calls for removal of this ban upon accession, as motorcycles of this size were produced and sold as a
commercial good for non-military use in many countries, the representative of Viet Nam noted that
the prohibition had been applied on a non-discriminatory basis and that Viet Nam had no domestic
production of such motorcycles.

208. The representative of Viet Nam subsequently confirmed that Viet Nam would establish a non-
discriminatory and transparent system for the importation, distribution, and use of large motorcycles
by individuals and firms that met appropriate criteria by 31 May 2007. He further confirmed that this
commitment was made without prejudice to the distribution commitments set forth in Viet Nam's
Schedule of Specific Commitments. Prospective purchasers and/or users of large motorcycles would
need a large motorcycle operator's licence from the appropriate authority before purchasing or using a
large motorcycle. To ensure the responsibility of large motorcycle operators, an applicant for an
operator's licence would be required, inter alia, to reach a certain age and to demonstrate knowledge
and skill in safely operating a large motorcycle. Distributors of large motorcycles would be permitted
to sell such motorcycles only to purchasers presenting a valid large-motorcycle operator's licence
from the appropriate regulatory authority. Any approvals required for the importation of large
motorcycles (e.g., from the Ministry of Public Security or the Ministry of Trade) would be
administered as automatic licenses in conformity with relevant WTO provisions, e.g., the GATT 1994
and the Agreement on Import Licensing Procedures, without restriction on the engine size, based on
non-discriminatory published criteria, and without any overall quantitative restrictions. Distributors
would be able to import large motorcycles for demonstration and showroom purposes, and for the
operation of rider training programmes. The Working Party took note of these commitments.

209. A Member asked Viet Nam to provide data on domestic production and registration of cars
and trucks in Viet Nam and to justify Viet Nam's current ban on imports of second-hand vehicles.
In response, the representative of Viet Nam said that 51,500 cars had been registered annually
between 2003 and 2005, including 18,980 trucks and 24,200 passenger cars. In 2003-2004,
approximately 43,850 cars and trucks had been produced annually. The representative of Viet Nam
added that he considered the import prohibition on second-hand motor-vehicles of less than five years
to be the most feasible measure to ensure traffic safety that Viet Nam could implement under the
current conditions, as there was no alternative enforceable internal mechanism. Asked to reconsider
the ban, which in the view of Members was not the least trade restrictive measure to ensure traffic
safety, the representative of Viet Nam subsequently confirmed that Viet Nam would eliminate the
import prohibition on used motor-vehicles and replace it with increased import duties from the date of
accession. Detailed information on the proposed system is provided in Table 15. Importation of used
motor vehicles had effectively been allowed as from 1 May 2006. He further confirmed that
Viet Nam was developing a system of quality standards for traffic, environment, and human
health/safety applicable to means of transportation in compliance with WTO rules. Regulations in
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this regard would be issued promptly. Viet Nam would only apply technical measures to second-hand
motor vehicles in compliance with the TBT Agreement. The Working Party took note of these
commitments.

210. A Member noted that the additional import duty to be imposed on second-hand motor
vehicles could only be used for products in a separate tariff line for used vehicles. This Member
urged Viet Nam not to introduce additional duties that would not be consistent with WTO rules.
In response, the representative of Viet Nam acknowledged that Viet Nam's nomenclature only
provided for breakouts at the 8-digit level for used motor vehicles under heading 8703. Under
Viet Nam's Tariff Schedule, all used automobiles for which there was no 8-digit breakout were
subject to 150 per cent of the tariff rate imposed on new automobiles - under the current ban, used
motor vehicles could only be imported in exceptional cases upon approval of the Prime Minister.
Viet Nam would replace the current ban with a tariff on used automobiles upon accession, as set out
in Viet Nam's Schedule of Specific Commitments on Market Access for Goods.

211. Members also asked Viet Nam to provide an indication of the types of children's toys
considered to have adverse effects on moral education and social security, and provide examples of
depraved and reactionary cultural products. The representative of Viet Nam stated that all cultural
products identified as superstitious, depraved and reactionary cultural products were banned from
production, exportation, importation, business and circulation in Viet Nam, whether they were for
commercial purposes or not. This prohibition had been detailed in several documents, including the
Law on Publishing, the Law on the Press, the Ordinance on Advertising, Decree No. 88/2002/ND-CP
of 7 November 2002 on the management of the import and export of cultural products for non-profit
purposes, and Circular No. 48/2006/TT-BVHTT of 28 April 2006 of the Ministry of Culture and
Information guiding the implementation of Decree No. 12/2006/ND-CP. He provided the list of legal
documents prohibiting the importation, production and circulation of cultural products in Annex I to
document WT/ACC/VNM/44.

212. He noted that none of these specific legal documents stipulated the criteria for determining
"superstitious, depraved and reactionary cultural products". However, "depraved" goods were defined
as pornographic cultural products running counter to Viet Nam's traditional morals. "Reactionary"
cultural products were those propagating or communicating hatred and violence; destroying the
solidarity of the Vietnamese ethnic community; disclosing national, military, security, and other
secrets provided for in Viet Nam's laws and regulations; or distorting historic truth, damaging the
nation's reputation or national heroes, etc. "Superstitious" cultural products were cultural products,
including pictures, the sounds or contents of which caused paranoia, went against nature, or enchanted
people to commit crimes or go against the law. He suggested that depraved, reactionary, and
superstitious cultural products could include books, newspapers, magazines, pictures, paintings,
calendars, posters, catalogues, leaflets, circulars, handbills, pamphlets, tracts/propaganda leaflets,
slogans, couplets, scrolls, sound or pictures recording tapes and discs of various kinds, films
(including cinematographic films and video films), photos, practical arts, and other cultural
documents and products with depraved, reactionary, superstitious or morally pernicious content.
He provided a more detailed description of superstitious, depraved, and reactionary cultural goods in
documents WT/ACC/VNM/38, page 3; WT/ACC/VNM/39, page 10; and WT/ACC/VNM/44,
page 38.

213. Concerning toys, the Minister of Trade had issued a detailed list of goods subject to import
prohibition in Decision No. 0088/2000/QD-BTM of 18 January 2000. The Decision specified the
following children's toys as "having an adverse effect on moral education, children's health and social
security" and, therefore, prohibited in Viet Nam: (i) gun-shaped toys; (ii) airguns or guns using
compressed spring as propelling force for firing plastic bullets or other kinds of bullets;
(iii) guns firing water or water vapour; (iv) guns flaring or making noise while shooting; (v) weapon-
shaped toys other than gun-shaped toys (e.g., shaped like grenades, bombs, mines, explosives, swords,
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spears, bayonets, daggers, bows and crossbows); (vi) firecrackers of all kinds; (vii) certain types of
virtual toys; (viii) toys in the form of cultural products (publications, cassettes, discs) and electronic
games containing images, sound, actions describing brutal combats, fights, murderous attacks or other
actions degrading or offending human dignity, destroying the environment, or detrimental to
children's aesthetic sense or adversely affecting children's education; (ix) computer software and
electronic games with content inciting the users to violence or prostitution; (x) remote-controlled
electrical toys that could interfere with the operation of other equipment/devices or be unsafe for
children; and (xi) toys using the national flag, Viet Nam's map, Vietnamese leaders' pictures, and
photographs inconsistent with regulations, or for bad intentions.

214. Asked to provide a specific list of HS categories for children's toys and superstitious,
depraved or reactionary cultural products prohibited from importation, he said such products could
fall under HS numbers 9501 to 9505 for toys having an adverse effect on personal development,
social order, security and safety, and under HS numbers 3706, 4901-4904, 4909-4911, 8524, and
9701-9706 for superstitious, depraved, or reactionary cultural products. However, as the
HS nomenclature did not classify goods according to their content, it was not possible to provide a
more specific list.

215. The representative of Viet Nam confirmed that the prohibition against superstitious, depraved,
and reactionary cultural products applied to all organizations, individuals, domestic and foreign
economic entities on a non-discriminatory basis. He further confirmed that this prohibition was based
exclusively on the harmful content of the particular product and would not be applied in such a
manner as to deny entry or access to distribution channels to products that did not fall within these
prohibited categories. To this end, he noted that the Ministry of Culture and Information's
management agencies (which included the Department of the Press, Department of Publishing,
Department of Cinema, and Department of Performing Arts) conducted inspections in all economic
sectors and assessed whether a cultural product was superstitious, reactionary or depraved on the basis
of applicable laws, including the Commercial Law, the Law on the Press and the Law on Publication.
He confirmed that cultural products would be permitted into Viet Nam, and would be allowed equal
and non-discriminatory access to distribution channels, unless, following such inspection of the given
product, the relevant management agency of the Ministry of Culture and Information determined that
the product fell within one of the prohibited categories prescribed by the Vietnamese laws. The
Working Party took note of these commitments.

216. In response to a request for clarification from a Member, the representative from Viet Nam
confirmed that the Ministry of Culture's line management requirements for cultural goods did not
apply to products that did not contain images, sounds, or text of a cultural nature, including blank
computer disks, storage or memory devices, and application software. The representative of
Viet Nam further confirmed that inspections of cultural products pursuant to the licensing requirement
applied only to the first instance of importation of a given product, consistent with the requirements
applied to domestic producers; if, upon inspection in the first instance of importation, the Ministry of
Culture and Information approved the product for entry, any subsequent importation of the identical
good from the same exporter would not be subject to inspection pursuant to the cultural licensing
requirement, and could therefore be granted automatically an import licence and be imported directly
into Viet Nam. The Working Party took note of these commitments.

217. Noting that encryption software and machines could be found in computers, Palm Pilots,
phones, etc, a Member asked Viet Nam to provide a detailed list of "specialized encryption software
and machines" prohibited from importation, excluding commercially traded electronic goods with
encryption technology. The representative of Viet Nam confirmed that the import prohibition did not
apply to general, commonly traded goods equipped with encryption technology and destined for mass
consumption. Only specialized encryption machines and software subject to State secret could not be
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imported (Decision No. 46/QD-TTg of 4 April 2001). For security reasons, however, his Government
could not provide a specific list of specialized encryption software and machines used in Viet Nam.

218. The representative of Viet Nam confirmed that from the date of accession, the restriction on
imports of "specialized encryption machines and encryption software subject to State secret" set out in
Table 12 would not apply to general, commercially traded goods equipped with encryption
technology, which were destined for mass consumption, such as all products covered by the
WTO Information Technology Agreement (ITA). He confirmed that Viet Nam would permit imports
of ITA and other commercially traded goods in compliance with the WTO Agreement. The
representative of Viet Nam further confirmed that Viet Nam would not impose unreasonable or
burdensome requirements on imports in determining whether other goods with encryption technology
were subject to the import restriction set out in Table 12. Once officials in Viet Nam had determined
that a type of good equipped with encryption technology was not subject to this import restriction, that
determination would apply to future imports of such good. The Working Party took note of these
commitments.

219. A Member was concerned by a ban imposed by Ho Chi Minh City on the sale and
consumption of liquor with more than 30 per cent alcohol content within the city limits. Such a
measure, in the Member's view, effectively prohibited imported spirits, which were generally above
40 per cent alcohol content, while allowing local production within the 20-30 per cent limit to be
traded. This Member requested Viet Nam to repeal these provisions. In response, the representative
of Viet Nam said that the measure adopted concerned the allocation of new liquor selling licenses
within District 1. Given the high number of liquor sellers in this area, the Ho Chi Minh City People's
Committee had, on 9 June 2005, adopted Decision No. 93/2005/QD-UBND, which temporarily
suspended the allocation of new liquor selling licenses within District 1. This measure applied to all
liquor with over 30 per cent alcohol content, whether domestic or imported. Sellers who had already
been granted liquor selling licenses were allowed to continue selling liquors as usual, including these
with over 30 percent alcohol content.

220. Noting that Table 13(a) seemed to include some chemicals that were not covered by the
Chemical Weapons Convention, a Member asked Viet Nam to explain the basis for prohibiting these
chemical products. Viet Nam was also invited to provide further information as to the basis for the
conditional nature of the licensing of imported chemicals listed in Table 13(b). In response, the
representative of Viet Nam said that Table 13(a) listed toxic chemicals that were explosive,
flammable or corrosive and had adverse effects on human and animal health, assets, the environment
and national security, as well as chemicals falling within the scope of the Chemical Weapons
Convention. As for Table 13(b), it contained toxic chemicals that caused cancer or were dangerous
for human health or the environment. Trade in these chemicals, including importation, was regulated
by Decree No. 68/2005/ND-CP of 20 May 2005 on Chemical Safety and subject to certain conditions,
such as the existence of adequate handling facilities. A Member noted that Decree
No. 68/2005/ND-CP set out the framework for trade in, including importation of, the chemicals listed
in Table 13(b) but cautioned that the Decree lacked details of the specific procedures and technical
standards relevant to obtaining approval for importation. This Member encouraged Viet Nam to issue
appropriate guiding circulars to further clarify the necessary procedures and technical standards for
importation of these chemicals.

221. Concerned about Viet Nam's licensing system, some Members asked whether Viet Nam
applied procedures which met the definition of automatic import licensing under the Agreement on
Import Licensing Procedures; these Members further sought an explanation as to why government
ministries needed to supervise the quality of imported products, as this should be an issue determined
between buyers and sellers. Members requested Viet Nam to clarify, for each tariff line item, the
WTO rationale of the measure applied and the precise conditions under which licenses would not be
issued or would be restricted in volume or otherwise. A Member noted that Viet Nam was using
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discretionary licensing to restrict imports of dairy products, eggs, maize, tobacco, salt, cotton, and
sugar. This Member invited Viet Nam to eliminate all such measures without an appropriate WTO
justification by the date of accession.

222. In reply, the representative of Viet Nam provided information on import licensing procedures
in document WT/ACC/VNM/3/Add.1, Annex 3, subsequently revised in document
WT/ACC/VNM/40 of 14 September 2005, and a list of products subject to import licensing in
Annex 2 to document WT/ACC/VNM/33. Although Viet Nam had initially envisaged phasing out
quotas and restrictive licensing requirements on some non-agricultural products after accession, the
representative of Viet Nam subsequently confirmed that Viet Nam would eliminate all quantitative
import restrictions in the form of quotas or restrictive licenses upon accession and provided a
timetable for phasing out such measures in Annex 2 to document WT/ACC/VNM/33. In his view, all
WTO-inconsistent import restrictions, with the exception of the restriction applied to sugar, had
effectively been eliminated pursuant to Prime Minister's Decision No. 46/2001/QD-TTg of
4 April 2001, Prime Minister's Decision No. 91/2003/QD-TTg of 9 May 2003, and Prime Minister's
Decision No. 187/2003/QD-TTg of 15 September 2003. The restriction on sugar would be replaced
by a TRQ upon accession (see paragraph 167 above). Hence, as from the date of accession, all import
licensing measures would be imposed in the form of TRQ licensing and automatic licensing
(automatic licensing for large motorcycles − see paragraph 208 above; line management measures;
and automatic licensing as required under international treaties to which Viet Nam was a party).
He added that import licenses were delivered automatically and were valid for one year, a period
which could be extended upon request. However, as import licenses were granted automatically,
traders preferred, in practice, to apply for a new import licence rather than request extension.

223. Current line management measures were imposed to protect the environment, human health,
labour safety, national security, food safety and hygiene. Import restrictive line management
measures had been eliminated in early 2001. Line management measures applied to all organizations
and individuals entitled to import goods, i.e., having duly completed their business registration.
He provided in Table 14 a comprehensive list of all line management measures applied in Viet Nam
in the period 2001-2005, including the products covered, the WTO justification for such measures,
and the agency in charge of issuing the import licence, where applicable. He noted that not all line
management measures involved licensing. In his view, existing line management measures were in
compliance with international practice and WTO provisions. The fees associated with the issuance of
line management licenses were consistent with the Ordinance on Fees and Charges and, in his
opinion, modest and commensurate with the related administrative costs. For example, licensing fees
for the importation and exportation of cultural products amounted to VND 50,000 per licence (about
US$3) for commercial transactions and VND 2,000 per licence (about US$0.12) for non-commercial
products, pursuant to Decision No. 203/2000/QD-BTC of 21 December 2000; licensing fees for
imported plant protection medicine and materials were VND 200,000 per licence (about US$12), in
accordance with Circular No. 110/2003/TT-BTC of 17 November 2003; and fees for granting
quarantine certificates for animals and animal products imported, exported, or in transit were
VND 50,000 (about US$3), pursuant to Decision No. 08/2005/QD-BTC of 20 January 2005.
He added that a new line management mechanism for the post-2005 period had been established
pursuant to Decree No. 12/2006/ND-CP of 23 January 2006. He confirmed that this new mechanism
was designed with a view to ensuring that it did not impose quantitative restrictions on imports and
that it complied with WTO rules, including Articles XX and XXI of the GATT 1994.

224. In response to a Member who requested Viet Nam to list the international environmental
conventions Viet Nam was a party to, he said that Viet Nam was a signatory to the Convention on
World Cultural Heritage and Natural Resources Conservation; the Convention on Wetland of
International Importance, especially of Waterfowls Habitat (Ramsar); the Convention on International
Trade in Endangered Species of Wild Flora and Fauna (CITES); the Montreal Protocol on Substances
that Deplete the Ozone Layer; the Framework Convention on Climate Change; the Convention on
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Biological Diversity (CBD); the Convention on Marine Law; the Basel Convention on controlling the
transit and disposal of dangerous waste; the United Nations Convention to Combat Desertification
(CCD); the Cartagena Protocol on Biosafety; and the Vienna Convention on the Ozone Layer
Protection.

225. Some Members sought a commitment from Viet Nam that, upon accession to the WTO, it
would maintain only those import restrictions that could be justified under WTO rules. Viet Nam was
requested to submit a detailed action plan for the introduction of licensing procedures that conform to
WTO rules. Notably, Article 1.6 of the Agreement on Import Licensing Procedures stipulated that
licence applicants should need to approach only one body, and not more than three administrative
bodies if "strictly indispensable". Viet Nam would also need to bring its licensing regime into full
compliance with the time-limits for processing of import licence applications as set out in
Article 3.5(f) of the Agreement on Import Licensing Procedures.

226. In reply, the representative of Viet Nam submitted an action plan for the implementation of
the WTO Agreement on Import Licensing Procedures (WT/ACC/VNM/22), subsequently revised in
document WT/ACC/VNM/22/Rev.1. According to the revised plan, Viet Nam was to ensure full
compliance with the Agreement by 1 January 2005, except for the submission of publications
containing information on import licensing procedures to the Secretariat (obligation under
Article 1.8), and the provision of all relevant information to Members interested in the trade in a
product subject to non-automatic licensing (Article 3.5(a)). In application of this action plan,
Viet Nam's Prime Minister had issued Decision No. 41/2005/QD-TTg on 2 March 2005.
The Decision had come into effect on 1 September 2005 and sought to ensure compliance with WTO
rules and regulations. The representative of Viet Nam confirmed that under Viet Nam's legislative
system, "line management" was defined as administrative oversight by line government agencies of
measures to be applied consistent with WTO rules, in particular those on SPS, TBT and import
licensing procedures. He further confirmed that under Viet Nam's regulations, in particular Decree
No. 12/2006/ND-CP (which had replaced Decision No. 46/2001/QD-TTg) and Decision
No. 41/2005/QD-TTg, line management measures could not constitute quantitative import restrictions
or be administered in such a way as to have any trade-restrictive or distortive effects, and thus were
expected to be in compliance with the Agreement on Import Licensing Procedures.

227. The representative of Viet Nam confirmed that, from the date of accession, Viet Nam would
eliminate and not introduce, re-introduce or apply quantitative restrictions on imports, or other non-
tariff measures, such as quotas, bans, permits, prior authorization requirements, licensing
requirements and other restrictions having equivalent effect, that could not be justified under the
provisions of the WTO Agreement. He confirmed that, to this end, Viet Nam would eliminate no
later than the date of accession the import prohibition on cigarettes and cigars and used motor-
vehicles and all quantitative import restrictions in the form of quotas or restrictive licenses
inconsistent with WTO provisions. Viet Nam would also convert the discretionary import licensing
regime applied to sugar into a TRQ upon accession. He further confirmed that, from the date of
accession, the authority of his Government to suspend imports and exports, or to apply licensing
requirements that could be used to suspend, ban, or otherwise restrict the quantity of trade, including
those listed in Tables 12, 13(a-b), and 14, would be applied in conformity with the requirements of the
WTO Agreement. The Working Party took note of these commitments.

Customs valuation

228. The representative of Viet Nam said that customs valuation of imported and exported goods
was carried out in accordance with the Law on Export-Import Duties of 1998, which had come into
effect in 1999. The basic valuation principle was the "contract price", which was not entirely
synonymous with the "transaction value" stipulated in the Agreement on Implementation of
Article VII of the General Agreement on Tariffs and Trade 1994 (the Customs Valuation Agreement).
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Viet Nam provided information on the implementation and administration of the Customs Valuation
Agreement in document WT/ACC/VNM/3/Add.1, Annex 4, subsequently revised in
document WT/ACC/VNM/35. He acknowledged that several of the provisions of the Agreement had
not yet been implemented in Viet Nam. However, Viet Nam's customs valuation system was being
reformed to be brought into conformity with the Customs Valuation Agreement. The National
Assembly had adopted a new Law on Customs on 29 June 2001, and Government Decree
No. 102/2001/ND-CP of 31 December 2001 provided detailed procedures and processes to conduct
post-clearance examination for exported and imported goods. Viet Nam had also introduced
measures to combat commercial fraud. In addition, customs officers and the business community
needed training to use the new valuation procedures.

229. Some Members noted that Viet Nam used minimum import prices in customs valuation, and
that Viet Nam's valuation practices resulted in higher tariffs on imports from some countries, raising
issues of non-MFN treatment of imports, transparency and consistency with the Customs Valuation
Agreement. The proliferation of this practice to include differential valuation treatment for wines,
spirits and ceramic tiles was highlighted. These Members requested Viet Nam to provide a detailed
action plan specifying each measure necessary for the implementation of the Agreement and target
dates for implementation, including the elimination of minimum customs values.

230. In reply, the representative of Viet Nam submitted an action plan for the implementation of
the Customs Valuation Agreement in document WT/ACC/VNM/20, subsequently revised in
documents WT/ACC/VNM/20/Rev.1 and Rev.2, and an update on the implementation of the Customs
Valuation Agreement in document WT/ACC/VNM/34. He noted that domestic legislation to
implement the Customs Valuation Agreement had been largely completed with the promulgation of
Government Decree No. 60/2002/ND-CP of 6 June 2002 and the adoption of a new Law on Import
and Export Duties on 14 June 2005 (Law No. 45/2005/QH11), which had replaced the 1998 Law on
Import and Export Duties, and of a Law amending some Articles of the Customs Law (Law
No. 42/2005/QH11 of 14 June 2005). The Ministry of Finance had promulgated Circular
No. 118/2003/TT-BTC of 8 December 2003 guiding the implementation of Decree
No. 60/2002/ND-CP of 6 June 2002, providing for the introduction of a customs valuation system
based on the transaction value as required by the Customs Valuation Agreement. The new system had
been applied on a pilot basis for certain target groups of countries from 1 January 2004 and had been
expanded gradually. On 15 December 2005, Decree No. 155/2005/ND-CP and Circular
No. 113/2005/TT-BTC had been issued in replacement of Decree No. 60/2002/ND-CP and Circular
No. 118/2003/TT-BTC. The new Decree, which had entered into force on 1 January 2006, made the
use of the transaction value applicable to all imports, in full conformity with the Customs Valuation
Agreement. The Decree also provided for the full application of the computed value method and the
deductive method. Other legal instruments adopted in December 2005 included Government Decree
No. 154/2005/ND-CP of 15 December 2005 guiding the implementation of some Articles of the
Customs Law relating to customs procedures, customs inspection and supervision, which had replaced
Decree No. 102/2001/NC-CP, and Circular No. 114/2005/TT-BTC of 15 December 2005 of the
Ministry of Finance on import-export post-clearance audit.

231. He further noted that minimum customs values had been eliminated in September 2004
pursuant to Circular No. 87/2004/TT-BTC of 31 August 2004 (which had been replaced by Circular
No. 113/2005/TT-BTC in December 2005) and that Viet Nam had fully incorporated the provisions of
the Customs Valuation Agreement and the Interpretative Notes in its regulations, in particular
Circular No. 113/2005/TT-BTC and Decree No. 155/2005/ND-CP of 15 December 2005. Noting that
the elimination of minimum values seemed to apply only to a list of countries and that minimum
import prices still seemed to be used in practice, in particular for wines and spirits, a Member
enquired how Viet Nam intended to ensure full compliance with the Customs Valuation Agreement
upon accession, both in law and in practice. In response, the representative of Viet Nam noted that
the list referred to had been abolished in 2004. The representative of Viet Nam stated that to assist its
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customs officials in assessing potential risk regarding the truth or accuracy of the declared customs
value for imported goods, Viet Nam was establishing a valuation database. He added that the
database would be used only as a risk assessment tool and that it would not be used to determine the
customs value for imported goods, as a substitute value for imported goods, or as a mechanism to
establish minimum values. In this regard, Viet Nam would amend Article 6 of Decree No. 155 before
accession to clarify that the database would not be used to determine the customs value for imported
goods. In addition, the representative of Viet Nam confirmed that the Ministry of Finance would soon
issue guidelines on the use of the valuation data base that would be consistent with the "Guidelines on
the Development and Use of a National Valuation Database As a Risk Assessment Tool" prepared by
the Technical Committee on Customs Valuation and set forth in Annex D to Document VT0388E3.
A copy of Viet Nam's valuation database guidelines would be provided to WTO Members for review.

232. In response to a specific question concerning the implementation of Article 6.2 of the
Customs Valuation Agreement, according to which no Member could require or compel any person
not a resident in its own territory to produce for examination or to allow access to, any account or
other record for the purpose of determining a computed value, the representative of Viet Nam noted
that such a provision had not been included in Viet Nam's legislation, but that the Government would
add such a provision prior to accession when it revised Decree No. 155/2005/ND-CP.

233. In response to a question, the representative of Viet Nam agreed that Viet Nam's legislation
lacked provisions (required by Article I and the Interpretative Note to Article I:2) to provide for the
"circumstances of sale" method of determining whether the relationship between the buyer and seller
influenced the price. He stated that Viet Nam would amend Decree No. 155 and Circular 113 to
establish this provision prior to accession.

234. In response to a question regarding the application of Generally Accepted Accounting

Principles (GAAP) as set forth in the General Note of Annex 1 of the WTO Customs Valuation
Agreement, the representative of Viet Nam stated that the Law on Accounting of 2003 (Article 7) and
Viet Nam's Accounting Standards of 2002 (Standard No. 1) had provisions on basic accounting
principles and principal accounting requirements which were in accordance with the General Note of
Annex 1 of the WTO Customs Valuation Agreement. In addition, he explained that the provisions of
Article 10 of the WTO Customs Valuation Agreement were addressed in Article 15.4 of Decree 155
which required Customs to keep secret, at the request of declarants, information provided by
declarants related to customs valuation purposes, except otherwise provided for legitimate reasons in
law, such as Article 7 of the Ordinance on Organization of Criminal Investigations (No. 23/2004/PL-
UBTVQH11) of 20 August 2004, which required disclosure of information to authorities conducting
criminal investigations.

235. Asked to clarify whether an importer had the right to judicial review of customs valuation
decisions by an independent judicial body, and that recourse to an independent tribunal would not
preclude the right to lodge administrative appeals, the representative of Viet Nam said that an
importer could appeal a disputed customs decision of value in accordance with Article 17 of Decree
No. 155/2005/ND-CP and Article 1 of the Law on Complaints and Denunciation. If dissatisfied or if
the settlement period had expired, the importer could appeal further either to a higher administrative
body or bring a case before the Administrative Court in accordance with Article 1.7 of Law
No. 26/2004/QH11 amending the Law on Complaints and Denunciation and Article 1.1 of Ordinance
No. 10/1998/PL-UBTVQH10 of 25 December 1998 amending the Ordinance on Procedures for
Settlement of Administrative Disputes. Cases brought forward by one complainant would be handled
by the Administrative Court. Final and binding decisions on appeals to the higher Customs bodies
were taken by the Minister of Finance; in exceptional cases the Minister's decision could be brought
before the Prime Minister. In order to comply fully with Article 11 of the Customs Valuation
Agreement, Viet Nam had amended the Law on Complaints and Denunciation in December 2005 and
the Ordinance on Procedures for Settlement of Administrative Disputes on 5 April 2006. He
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confirmed that under the new legislation, the importer or other person liable for the payment of duty
in customs valuation could appeal initial determinations without penalty, first to the customs agency,
which made the initial determinations, then either to the higher level competent administrative agency
or to the judicial authority, that notice of the decision on appeal should be given to the appellant and
the reasons for such decision should be provided in writing (Articles 17, 38 and 45 of the Law on
Complaints and Denunciations and the Ordinance on Procedures for Settlement of Administrative
Disputes (as amended)), and that the appellant shall also be informed of any rights of further appeal.
He further noted that Article 16 of Decree No. 155/2005/ND-CP had introduced a guarantee system
for release of imported goods from customs pending the final determination of the customs value.
Customs would accept the clearance of goods providing that the declarant provided sufficient
guarantee in the form of a deposit, a surety bond or other appropriate instruments covering the
ultimate payment of customs duties for which the goods may be liable, as stipulated in Article 13 of
the Agreement on the implementation of Article VII of the GATT 1994. The representative of
Viet Nam confirmed that guidance on this guarantee system would be issued upon accession.

236. He added that transparency requirements were provided for in Decree No. 155/2005/ND-CP
of December 2005, in particular Articles 7 and 15. Pursuant to this Decree, customs authorities were
required to inform the declarant in writing of the method of valuation used. Legal normative
documents pertaining to Customs were published in the Official Gazette in accordance with Article 10
of the Law on Promulgation of Legal Normative Documents, as well as in the Customs Newspaper
and other newspapers and on the customs website (see the "Transparency" section below).
He confirmed that customs authorities consulted with relevant ministries and agencies, including the
Chamber of Commerce and Industry, prior to implementing changes to customs procedures and rules
of general application. The Chamber of Commerce was responsible for collecting comments from the
business community and sending the results to customs authorities (Ministry of Finance). Enterprises
were also invited to annual meetings with the Prime Minister and regular meetings with Customs.
He added that a transparent post-clearance audit system had been established pursuant to Article 32 of
the revised Customs Law No. 42/2005/QH11 of 14 June 2005. Under this Article, post-clearance
audit was carried out in case of signs of tax or commercial fraud or violation of import-export
regulations or in the event of suspicion of fraud or violation based on data analysis, customs controls,
or information from agencies, organizations, individuals or foreign customs. Post-clearance audit
aimed at re-examining the accuracy and reliability of documents presented for customs clearance or
compliance of customs clearance with existing legislation. He further noted that importers were
informed about Customs' classification decisions in writing pursuant to Circular No. 85/2003/TT-BTC
of 29 August 2003 (Item IV, Section B).

237. A Member sought a commitment from Viet Nam to implement fully the provisions of
Decision 3.1 of the Committee on Customs Valuation (Treatment of Interest Charges in the Customs
Value of Imported Goods) and paragraph 2 of Decision 4.1 of the Committee on Customs (Valuation
of Carrier Media Bearing Software for Data Processing Equipment). Paragraph 2 of Decision 4.1
provides for the determination of the customs value of imported carrier media bearing data or
instructions only on the cost or value of the carrier medium.

238. The representative of Viet Nam confirmed that, from the date of accession, Viet Nam would
fully apply the WTO provisions concerning customs valuation, including the Agreement on the
Implementation of Article VII of the GATT 1994 and Annex I (Interpretative Notes). Viet Nam
would ensure that any customs valuation method to be applied would be in accordance with these
WTO rules. In this regard, he confirmed that minimum prices and any system of reference prices or
fixed valuation schedule applied to imports in lieu of the transaction value to determine customs
valuation had been eliminated and would not be reintroduced and that that all methods of valuation
used were in strict conformity with those provided for in the WTO Customs Valuation Agreement.
He added that Viet Nam was currently applying paragraph 2 of Decision 4.1, the Valuation of Carrier
Media Bearing Software for Data Processing Equipment (G/VAL/5), as provided in Annex 1 to
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Circular 113. Viet Nam committed to implement Decision 3.1 as soon as possible, but in any event
no later than two years from the date of accession and paragraph 2 of Decision 4.1 upon accession.
He further confirmed that any modification to or amendment of the Decree 155 or Circular 113,
including the Annex thereto, would be in compliance with the WTO Customs Valuation Agreement,
including the Interpretative Notes. Viet Nam would inform the WTO Customs Valuation Committee
of any changes to Decree 155 or Circular 113, including the Annex to Circular 113, or any other laws,
regulations, decrees or circulars that were relevant to the WTO Customs Valuation Agreement, in
accordance with Article 22 of the Agreement, including relevant changes in the administration of
these provisions. The Working Party took note of these commitments.

Rules of origin

239. The representative of Viet Nam said that Viet Nam had issued several legal documents to
implement ASEAN preferential rules of origin as well as non-preferential rules of origin, including
Decision No. 416/TM-DB of 13 May 1996 of the Minister of Trade, which had since then been
replaced by Decision No. 1420/QD-BTM of 4 October 2004, Joint Circulars of the Ministry of Trade
and the General Customs Department Nos. 09/2000/TTLT-BTM-TCHQ of 17 August 2000 and
22/2001/TTLT-BTM-TCHQ of 2 October 2001, and Decree No. 19/2006/ND-CP of
20 February 2006 guiding the implementation of the Commercial Law regarding the origin of goods
in accordance with the Kyoto Convention and the WTO Agreement on Rules of Origin. Viet Nam
was participating in the ASEAN Free Trade Area (AFTA) and the preferential rules of origin of
AFTA, and importers were thus required to submit certificates of origin (form D), proving 40 per cent
ASEAN cumulative origin, for goods imported under the Common Effective Preferential Tariff
(CEPT) implementing the ASEAN Free Trade Area.

240. Certificates of origin were required for goods (i) originating from countries to which
Viet Nam extended duty preferences in accordance with Vietnamese laws or international treaties or
agreements to which Viet Nam was a party; (ii) subject to import management regulations in
accordance with Vietnamese laws or international treaties or agreements to which Viet Nam was a
party; (iii) announced by the Government of Viet Nam or international organizations as likely to harm
social security, public health or the environment; and (iv) imported from countries subject to trade
remedy measures. Certificates of origin issued by manufacturers had to be certified by the competent
agency or organization in the country of origin. When the origin of the goods could not be
determined, customs authorities charged the ordinary (standard) duty rate, i.e., not the MFN rate.

241. In Viet Nam, certificates of origin were issued by the Chamber of Commerce and Industry of
Viet Nam, the Ministry of Trade, or the Management Boards of industrial parks and export processing
zones authorized by the Ministry of Trade. Pursuant to Decision No. 183/2000/QD-BTC of
14 November 2000, fees charged for the issuance of export certificates amounted to
VND 10,000 per certificate, fees for the certificate of origin form A for footwear products exported to
the European market to VND 40,000 per certificate, and fees for the re-issuance of certificates to
VND 10,000 per certificate. These fees had been set so as to cover the cost of the services rendered
(printing costs, remuneration of the service providers and fee collectors, related expenditures such as
inspection, communications, etc). The owners of the goods, or the customs agents acting on their
behalf, were legally responsible for the accuracy of the information contained in their certificates of
origin.

242. A Member requested Viet Nam to supplement or amend its legislation to meet all aspects of
the Agreement on Rules of Origin, in particular the requirements of Article 2(h) and paragraph 3(d) of
Annex II of the Agreement.

243. The representative of Viet Nam stated that, in his view, existing legal documents were
consistent with the Agreement on Rules of Origin, although they did not elaborate fully all aspects
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governed by the Agreement. He confirmed that the requirements of Article 2(h) and paragraph 3(d)
of Annex II of the Agreement on Rules of Origin had been incorporated in Decree
No. 19/2006/ND-CP of 20 February 2006 implementing the 2005 Commercial Law. The Decree also
provided for the principle of substantial transformation as a means of determining the origin of goods
and included provisions on verification and audit. In response to a question, he said that
administrative decisions on origin were subject to the same administrative and judicial review
mechanisms as other administrative decisions.

244. The representative of Viet Nam confirmed that from the date of accession Viet Nam's laws
and regulations on rules of origin for both MFN and preferential trade would be applied in conformity
with the provisions of the WTO Agreement on Rules of Origin, including the provisions of
Article 2(h) and Annex II, and that these provisions would be established in Viet Nam's legal
framework. He further confirmed that, in line with the requirements of Article 2(h) and of Annex II,
paragraph 3(d), both for non-preferential and preferential rules of origin, Viet Nam's customs
authorities would provide an assessment of the origin of the import and outline the terms under which
such an assessment would be provided upon the request of an exporter, importer or any person with a
justifiable cause. According to the provisions of the WTO Agreement on Rules of Origin specified
above, any request for such an assessment would be accepted even before trade in the goods
concerned had begun, and any such assessment would be binding for three years. The representative
of Viet Nam further stated that, notwithstanding the measure or instrument of commercial policy to
which they were linked, Viet Nam would not use the rules of origin as an instrument to pursue trade
objectives directly or indirectly. The Working Party took note of these commitments.

Other customs formalities

245. Some Members noted that Viet Nam's customs procedures were complicated and at times
unpredictable, depending on the discretion of customs officials. Moreover, continued high tariffs
appeared to be contributing to rampant smuggling, putting goods cleared through the official channels
at a disadvantage in the Vietnamese market. The presence of significant quantities of illegally copied
goods was also noted. Viet Nam was urged to establish prompt, simplified and more transparent
customs procedures, as well as to strengthen the protection of intellectual property rights, including
the enforcement capability of border measures.

246. In reply, the representative of Viet Nam said that customs procedures had been reformed to
facilitate trade and investment and to ensure compliance with Viet Nam's international obligations.
The provisions of the Customs Law were generally consistent with the set of rules and procedures
recommended by the Revised Kyoto Convention of 1999 on harmonization and simplification of
customs procedures. Viet Nam was a party to the 1974 Kyoto Convention and was taking steps to
join the revised Convention. Further amendments to the Customs Law had been adopted on
14 June 2005 to ensure full compliance with that Convention (Law No. 42/2005/QH11). The
amendments, which had come into effect on 1 January 2006, made customs procedures more
transparent; provided for standardized customs procedures expected to be compliant with the Revised
Kyoto Convention; simplified and harmonized customs procedures to reduce the number of
documents required; and introduced a system of electronic customs declaration and clearance, and a
risk management and post-clearance audit system. The system of electronic customs declaration and
clearance had been launched officially on 19 August 2005 pursuant to the Minister of Finance's
Decision No. 50/2005/QD-BTC of 19 July 2005. The system was being implemented in several
major cities. In response to a question, he noted that the system allowed Electronic Data Interchange
(EDI) transfer of entry data between customs brokers and the Customs service, but not yet EDI
transfer of data between overseas suppliers and the Customs service. He stated further that, in his
view, Viet Nam had qualified for 81 of the 148 norms and standards provided for by the Kyoto
Convention, including norms on clearance, customs procedures, customs tariff and taxes, and customs
inspections.
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247. He added that Viet Nam was making continuous efforts to ensure fair trade and reinforce
legal compliance. His Government had established a Steering Committee to supervise activities to
combat smuggling and fraudulent trading practices, and Viet Nam's customs administration was
receiving technical assistance from the World Customs Organization and bilateral donors to
strengthen and enforce anti-smuggling measures. Viet Nam's customs legislation provided for
suspension of customs clearance in case of IPR violation. He added that new intellectual property
legislation had been passed in 2005, which, in his assessment, strengthened intellectual property
control over exported and imported goods in compliance with the TRIPS Agreement (see section on
"Trade-Related Aspects on Intellectual Property Rights"). The General Department of Customs had
organized training courses to enhance the knowledge of Viet Nam's customs regulations among
customs officials, and cooperated with the Viet Nam Chamber of Commerce and Industry to raise
awareness of the Law on Customs and its guiding legal documents among other agencies and the
business community. Customs procedures were publicly known and transparent. They were
discussed with interested parties during the drafting process and published in the Official Gazette
once finalized. They entered into force 15 days after their publication. All customs procedures,
regulations and policies related to importation and exportation were disclosed officially through mass
media (customs news, customs journal, website of the General Department of Customs
- www.customs.gov.vn). In addition, grievance settlement teams that could be contacted via a hotline
system had been set up in every provincial and city customs departments to discourage bribery
practices.

Pre-shipment inspection

248. Some Members noted that Viet Nam did not apply pre-shipment inspection requirements.
Some Members asked to Viet Nam to ensure, in case it contracted the services of pre-shipment
inspection firms, that the operations of such firms be consistent with the relevant WTO provisions, in
particular GATT Article VIII, the Agreement on Pre-shipment Inspection and the Agreement on the
Implementation of Article VII of the GATT 1994. A Member requested a commitment that Viet Nam
not apply PSI measures until WTO-consistent legislation had been implemented.

249. In reply, the representative of Viet Nam said that Viet Nam's Customs Law did not include any
provision regarding pre-shipment inspection. Results of non-compulsory inspections could not be used
by the customs authorities. While he had initially indicated that pre-shipment inspection might be
introduced on a trial basis on particular consignments, he subsequently confirmed that Viet Nam was not
operating any PSI system and was not preparing any legislation covering this subject matter.

250. The representative of Viet Nam confirmed that if pre-shipment inspection requirements were
introduced, they would be temporary and in conformity with the requirements of the Agreement on
Pre-shipment Inspection and other relevant WTO agreements. Viet Nam would take full responsibility
to ensure that pre-shipment enterprises operating on its behalf comply with the provisions of WTO
Agreements including the Agreements on Technical Barriers to Trade, Sanitary and Phytosanitary
Measures, Import Licensing Procedures, the Implementation of Article VII, Rules of Origin, the
Implementation of Article VI (Antidumping), Subsidies and Countervailing Measures, Safeguards, and
Agriculture. The establishment of charges and fees would be consistent with Article VIII of the
GATT 1994 and Viet Nam would ensure that the due process and transparency requirements of the
WTO Agreements, in particular Article X of the GATT 1994, would be applied. Decisions by such
firms could be appealed by importers in the same way as administrative decisions taken by the
Government of Viet Nam. The Working Party took note of these commitments.

Anti-dumping, countervailing duties, safeguard regimes

251. The representative of Viet Nam said that Viet Nam at the outset had had no provisions on
anti-dumping, countervailing duty or safeguard measures in its legislation. He noted, however, that the
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Law on Amendment and Revision of a number of Articles in the Law on Import and Export Duties
(Articles 2 and 9), passed by the National Assembly on 20 May 1998, allowed the imposition of
additional duties on goods imported at a price lower than the "normal price as a result of dumping
practices, and consequently causing difficulties to domestic producers of like products" or "normal price
resulting from subsidy in the exporting country, consequently causing difficulties to domestic producers
of like products". Viet Nam could also impose additional duties on goods originating in countries that
applied "discriminatory treatment against Vietnamese goods with respect to tariff rates and/or any other
measures". He considered this provision necessary to ensure that Viet Nam, as a non WTO Member,
would not be disadvantaged in international trade.

252. The representative of Viet Nam acknowledged that Viet Nam needed to establish a proper legal
and institutional framework to enforce provisions on anti-dumping and countervailing measures. New
Ordinances on Anti-Dumping, Countervailing, and Safeguard Measures had been drafted to this effect.
The Standing Committee of the National Assembly had approved the Ordinance on Safeguard Action on
25 May 2002, Ordinance No. 20-2004-PL-UBTVQH11 "Against Dumping of Imported Goods into
Viet Nam" on 29 April 2004, and Ordinance No. 22-2004-PL-UBTVQH11 "On Measures against
Subsidized Products Imported into Viet Nam" on 20 August 2004. Implementing regulations for these
Ordinances were being drafted. The regulations would be ready prior to Viet Nam's accession to the
WTO. A Decree on the implementation of the Ordinance on Measures against Subsidized Products
Imported into Viet Nam had already been adopted (Decree No. 90/2005/ND-CP of 11 July 2005). The
Decree had been promulgated with a view to ensuring conformity with the Agreement on Subsidies and
Countervailing Measures. The Decree included detailed provisions on confidentiality, provision of
information, organization of consultations, obligation to publish elements or decisions relevant to
investigations, procedures for investigations, application of countervailing duties, etc. Anti-dumping,
countervailing and safeguard decisions were made public via newspapers, official communication
channels, the Ministry of Trade's website, etc. He added that the Ministry of Trade would issue an
Official Bulletin on anti-dumping, countervailing and safeguard measures in which decisions would be
published. He further noted that pursuant to Article 27 of the Ordinance on Anti-dumping and
Article 29 of the Ordinance on Measures against Subsidized Products Imported into Viet Nam, the
provisions of international agreements to which Viet Nam was a party would prevail over Vietnamese
anti-dumping and countervailing legislation in the event of a conflict. In his view, Viet Nam's new
legislation on anti-dumping and countervailing measures complied fully with the WTO Agreement on
Subsidies and Countervailing Measures and the Anti-Dumping Agreement. In response to a question,
he noted that no trade remedy cases had been initiated in Viet Nam so far.

253. The representative of Viet Nam confirmed that his Government would ensure that any
legislation in place at the time of accession providing for the application of measures taken for
safeguard, anti-dumping or countervailing duty purposes would be in conformity with the provisions of
the WTO Agreements on Safeguards, on Anti-Dumping and on Subsidies and Countervailing Measures.
The representative of Viet Nam further confirmed that Viet Nam would not apply measures for
safeguard, anti-dumping or countervailing duty purposes after accession until legislation in conformity
with the provisions of these WTO Agreements had been notified and implemented. In the future
elaboration of any legislation concerning anti-dumping, countervailing duty and safeguard measures,
Viet Nam would ensure their full conformity with the relevant WTO provisions, including the
Agreement on the Implementation of Article VI, the Agreement on Subsidies and Countervailing
Measures and the Agreement on Safeguards. The Working Party took note of these commitments.

254. Several Members noted that Viet Nam was continuing the process of transition towards a full
market economy. Those Members noted that under those circumstances, in the case of imports of
Vietnamese origin into a WTO Member, special difficulties could exist in determining cost and price
comparability in the context of anti-dumping investigations and countervailing duty investigations.
Those Members stated that in such cases, the importing WTO Member might find it necessary to take
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into account the possibility that a strict comparison with domestic costs and prices in Viet Nam might
not always be appropriate.

255. The representative of Viet Nam confirmed that, upon accession, the following would apply
− Article VI of the GATT 1994, the Agreement on Implementation of Article VI of the General
Agreement on Tariffs and Trade 1994 ("Anti-Dumping Agreement") and the SCM Agreement shall
apply in proceedings involving exports from Viet Nam into a WTO Member consistent with the
following:

(a) In determining price comparability under Article VI of the GATT 1994 and the Anti-
Dumping Agreement, the importing WTO Member shall use either Vietnamese prices or costs
for the industry under investigation or a methodology that is not based on a strict comparison
with domestic prices or costs in Viet Nam based on the following rules:

(i) If the producers under investigation can clearly show that market economy conditions
prevail in the industry producing the like product with regard to the manufacture,
production and sale of that product, the importing WTO Member shall use
Vietnamese prices or costs for the industry under investigation in determining price
comparability;

(ii) The importing WTO Member may use a methodology that is not based on a strict
comparison with domestic prices or costs in Viet Nam if the producers under
investigation cannot clearly show that market economy conditions prevail in the
industry producing the like product with regard to manufacture, production and sale
of that product.

(b) In proceedings under Parts II, III and V of the SCM Agreement, when addressing subsidies,
the relevant provisions of the SCM Agreement shall apply; however, if there are special
difficulties in that application, the importing WTO Member may then use alternative
methodologies for identifying and measuring the subsidy benefit which take into account the
possibility that prevailing terms and conditions in Viet Nam may not be available as
appropriate benchmarks.

(c) The importing WTO Member shall notify methodologies used in accordance with
subparagraph (a) to the Committee on Anti-Dumping Practices and shall notify
methodologies used in accordance with subparagraph (b) to the Committee on Subsidies and
Countervailing Measures.

(d) Once Viet Nam has established, under the national law of the importing WTO Member, that it
is a market economy, the provisions of subparagraph (a) shall be terminated provided that the
importing Member's national law contains market economy criteria as of the date of
accession. In any event, the provisions of subparagraph (a)(ii) shall expire on
31 December 2018. In addition, should Viet Nam establish, pursuant to the national law of
the importing WTO Member, that market economy conditions prevail in a particular industry
or sector, the non-market economy provisions of subparagraph (a) shall no longer apply to
that industry or sector.

The Working Party took note of these commitments.

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2. Export Regulation

Customs tariffs, fees and charges for services rendered, application of internal taxes to exports

256. The representative of Viet Nam said that Viet Nam levied export duties on some minerals and
natural resources exported in raw form. The main purpose of these export duties was to protect scarce
natural resources, limit the export of strategic goods, and to regulate and reconcile revenue to the State
budget. Export duties were imposed in accordance with the Law on Import, Export Duties, and
Decision No. 45/2002/QD-BTC of 10 April 2002. Viet Nam's export duties were applied on an MFN
basis. Rates of export duty ranged from one per cent on certain precious stones to 45 per cent on scrap
metal. Goods subject to export duties are listed in Table 16.

257. Some Members were concerned that the high export duties imposed on ferrous and non-ferrous
scrap (35 and 45 per cent) could distort trade flows, put pressure on prices, and would restrict exports of
these products. These Members noted that this measure provided a considerable benefit to users in
Viet Nam in relation to users outside Viet Nam. A Member asked Viet Nam to provide a plan for
scheduling the reduction of all its export duties and eliminate export duties on ferrous and non-ferrous
metal scrap by the date of accession. In response, the representative of Viet Nam said that the domestic
source of ferrous scrap was becoming exhausted and that Viet Nam relied on imports of this product.
The measure aimed at ensuring supply for domestic production and limiting the costs of enterprises
needing ferrous scrap. In his view, this measure did not distort international trade as Viet Nam's
resources were not the main source of ferrous scrap in the world and only a small quantity of
Vietnamese ferrous scrap was exported. He did not consider the imposition of export duties inconsistent
with WTO rules.

258. In addition, surcharges of 10 per cent were applied to exports of unprocessed rubber latex and
raw cashew nuts. Surcharges applied to exports of coffee had been phased out in 1995. The rates of
surcharge were linked to fluctuations in commodity prices, and the revenue had been channelled into
the Price Stabilization Fund, later replaced by the Export Promotion Fund pursuant to the Prime
Minister's Decision No. 195/1999/QD-TTg of 27 September 1999. According to Article 3 of this
Decision, revenue was collected on price differentials for certain imported and exported goods. For
exported goods, the price differential was calculated on the basis of the actual export price, excluding
freight and insurance, but inclusive of export tax and domestic distribution fee, if applicable. In
response to questions, he said that surcharges applied for the benefit of the Export Promotion Fund
would be adjusted in accordance with the requirements of the WTO. Viet Nam was trying to reduce
fees and charges applied to exports with a view to encouraging exportation. He did not consider
Viet Nam's regulations on surcharges to be at odds with WTO rules.

259. Some Members asked Viet Nam to negotiate bilaterally to reduce its export duties on ferrous
and non-ferrous scrap metal in the context of accession to the WTO. In their view, the results of such
negotiations would form part of the balance of commitments and concessions in Viet Nam's terms of
accession. These Members emphasized that if Viet Nam subsequently increased these export duties
above the commitment level, it would disturb the balance of concessions established in the bilateral and
multilateral negotiations for WTO accession, and these Members would have the right to take
appropriate action to rebalance the concessions. Some other Members stated that this was without
prejudice to their views in respect of the status and legality of export taxes in the framework of WTO
Agreements.

260. The representative of Viet Nam confirmed that Viet Nam would apply export duties, export fees
and charges, as well as internal regulations and taxes applied on or in connection with exportation in
conformity with the GATT 1994. With regard to export duties on ferrous and non-ferrous scrap metals,
he confirmed that Viet Nam would reduce export duties in accordance with Table 17, and that Table 17
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included all export duties that Viet Nam applied to ferrous and non-ferrous scrap metal. The Working
Party took note of these commitments.

Export restrictions

261. Some Members noted that Viet Nam allowed only licensed businesses to export. In addition,
Viet Nam prohibited exports of timber logs, sawn wood, charcoal, raw rattan and various semi-
processed and processed wood products "for the purpose of protecting the environment" and these
Members asked whether Viet Nam could confirm that domestic production of these items was also
restricted for the same reasons. Some Members were also concerned that Viet Nam's export quota on
rice was WTO-inconsistent, as Article XI of the GATT 1994 prohibited export quotas unless applied
temporarily to prevent or relieve critical food shortages.

262. The representative of Viet Nam replied that the import-export licensing requirement had been
abolished by virtue of Government Decree No. 57/1998/ND-CP of 31 July 1998, and that the working
capital requirement for trading enterprises was no longer effective. Viet Nam imposed product specific
controls or restrictions on the items listed in Table 18. Certain exports were subject to line management
approval. The Ministry of Aqua-culture licensed exports of certain aquatic species (see Table 19). The
list of products subject to export prohibition, in his view, conformed to the requirements of Article XX
of the GATT 1994. An enterprise wishing to export a product on the prohibited list, submitted an
application, including justifications for the exports, to the Ministry or People's Committee concerned. If
these institutions considered the demand justifiable, the application would be submitted to the Prime
Minister for final decision. He added that Viet Nam restricted the cutting volume of wood and
maintained an annual cutting allocation in addition to quantitative restrictions on exports of wood. The
production ceiling for wood products had been reduced from 617,000 m³ in 1995 to 300,000 m³ in 1999,
and the corresponding export quotas for natural wood had been set at 330,000 m³ in 1996, 80,000 m³ in
1997, 100,000 m³ in 1998 and 150,000 m³ in 1999.

263. In order to ensure national food security, Viet Nam had controlled the export of rice by setting
indicative export volumes and by channelling exports through so-called focal point exporters.
According to Decision No. 141/TTg of the Prime Minister "On the Administration of Rice Exports and
Fertilizer Imports in 1997" of 8 March 1997, rice export quotas had been allocated to provincial People's
Committees based on the output of rice paddy in commercial quantities in each province, and the
provincial People's Committees allocated their quotas to enterprises based on their actual export
capacity. Quotas had also been distributed to certain Central Food Corporations based on their capacity.
Enterprises had been required to be members of the Vietnamese Foods Association to be eligible for
quota allocations. An enterprise unable to fill its allocated quota would need to report promptly to the
Ministry of Trade and the Ministry of Agriculture and Rural Development. The Prime Minister could
transfer unused entitlements to other enterprises; no other form of quota transfer or sale was permitted.

264. The Government had announced the indicative export volume to be allocated to enterprises at
the beginning of each year based on forecasts for annual consumption, storage and production. The
indicative export volume could be adjusted during the year, and actual exports had exceeded the
indicative levels in 1998 and 1999. As for the focal point exporters, only State-owned enterprises had
held the right to export rice in the past. Focal point status was no longer limited to State-owned
enterprises and, since 1998, other Vietnamese enterprises regardless of form of ownership had also been
entitled to export rice. The number of enterprises exporting rice had increased from 26 in 1997 to 64 in
1999, and had continued to rise in 2000. He confirmed that minimum export prices on rice and crude
oil, serving only as guidance prices, had been abolished.

265. Noting that export quotas were generally not justified under WTO rules, some Members
requested a commitment that Viet Nam would only maintain those export restrictions that could be
justified under WTO rules upon accession to the WTO. Some Members did not consider Viet Nam's
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export controls, in particular those on rice and timber, in conformity with WTO provisions. Viet Nam
was requested to revise its regime to introduce WTO consistent measures to achieve its policy
objectives, and to provide a clear timetable for the elimination of measures inconsistent with WTO rules.

266. In reply, the representative of Viet Nam said that rice was considered vital for Viet Nam's socio-
economic security, and Viet Nam therefore did not intend to eliminate controls on production (and
trade). However, rice export quotas had been eliminated and Viet Nam was not applying any export
restriction on rice at present. Instead, a flexible control mechanism had been developed. Under this
mechanism, at the beginning of each year, the Government would announce an indicative export volume
to all enterprises, based on annual production and consumption forecasts, and reserve volumes. The
indicated export volume applied to the economy as a whole; there was no indicative export volume of
rice allocated to individual enterprises and no obligations were imposed on enterprises. All traders
having legally registered their business were free to sign rice export contracts at their own discretion, but
the contracts had to be notified to the Viet Nam Food Association. No enterprise exporting rice was
granted any exclusive rights or privileges, but Viet Nam would like to reserve rice exports for State-
trading until 2011 for food security purposes (see Table 8(b)). The Viet Nam Food Association was a
non-governmental socio-professional association operating on the principles of voluntary participation,
self administration, self finance and self responsibility before the laws. The Association's activities had
been agreed unanimously by its members in accordance with Vietnamese laws. The association
proposed to the Government, on behalf of its members, policies related to food production and trade,
and protected the legitimate interests of its members. The association was responsible for informing
enterprises about accumulated contracted export volumes. He added that his Government reserved its
right to intervene in the rice market in a WTO-consistent manner in the event of a domestic shortage of
rice.

267. In response to a question concerning the suspension of export contracts for unprocessed
minerals, the representative of Viet Nam said that following serious mining accidents due to the illegal
exploitation of solid minerals and the non-application of safety measures, the Prime Minister had issued
Instruction No. 10/2005/CT-TTg of 5 April 2005 suspending the signing of new contracts to export raw
solid minerals until the issuance of new safety regulations that would supersede Circular
No. 02/2001/TT-BCN of 27 April 2001 on the conditions to export minerals. The suspension was only
temporary. Enterprises having signed legal mineral export contracts were allowed to continue exporting
normally.

268. Asked to justify the provisions of Article 5.4 of the Law on Changing and Amending Several
Clauses of the Mineral Law (Law No. 46/2005/QH11) according to which the State could limit the
exportation of raw minerals and concentrates and to list all minerals affected by this Article, the
representative of Viet Nam said that, under the Mineral Law, minerals which would meet the quality
requirements and conditions stipulated in the Ministry of Industry Circular No. 04 of 2 August 2005 in
the period 2005-2010 would be allowed for exportation. These conditions aimed at preventing the
illegal exploitation, and subsequent exportation, of minerals.

269. The representative of Viet Nam confirmed that, upon accession, any remaining export
restrictions and management measures would be applied in a manner fully consistent with WTO
provisions. The Working Party took note of this commitment.

3. Internal Policies Affecting Foreign Trade in Goods

Industrial policy, including subsidies

270. The representative of Viet Nam said that Viet Nam's socio-economic development strategy
was orientated towards industrialization and modernization. The State had concentrated on
rehabilitation, upgrading and construction of infrastructure such as electricity and water supply, roads,
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airports, sea-ports and post and telecommunications facilities. Most of Viet Nam's industries were at
the initial stage of development and frequently suffered from poor competitiveness. The paper
industry, for example, was characterized by small scale, inefficient technology, poor product range,
low quality and high production costs. At the same time, the industry was important for the living
standards of farmers supplying raw materials for the production of paper. The industry was
accordingly protected by high tariffs and import control measures.

271. The representative of Viet Nam submitted a notification on industrial subsidies, including
export subsidies, for the period 1996-1998 in document WT/ACC/VNM/13, updated to cover the
period 1999-2000 in document WT/ACC/VNM/13/Add.1, and 2001-2002 in document
WT/ACC/VNM/13/Add.2. He also submitted a new notification, covering the period 2003-2004, in
document WT/ACC/VNM/42/Rev.1.

272. According to the notification for 2003-2004, Viet Nam provided preferential import tariff
rates contingent upon localization ratios with respect to products and parts of two-wheel motorbikes;
preferential import tariff rates contingent upon localization ratios with respect to products and parts of
mechanical-electric-electronic industries; support for the implementation of projects manufacturing
priority industrial products; investment incentives contingent upon export performance for domestic
businesses; other investment incentives for domestic businesses; investment incentives contingent
upon export performance for foreign-invested enterprises; other investment incentives for foreign-
invested enterprises; preferential investment credit for development contingent upon export criteria;
preferential development credit for investment contingent upon localization ratios; other preferential
investment credit for development; support for development of the textile and garment sector; export
promotion; trade promotion; support for mechanical products; support for the shipbuilding industry;
assistance for commercial development in mountainous, island and ethnic minority areas; assistance
to enterprises facing difficulties due to objective reasons; and incentives for investment projects in
science and technology. Two other programmes for labour-intensive domestic enterprises and
enterprises employing a large number of female employees had not been notified in the revised
notification as the incentives provided under these programmes were not industry- or enterprise-
specific. Subsidies granted under the programme for labour-intensive domestic enterprises included
exemption or reduction of land rental and land use tax, and extended corporate income tax exemptions
and reductions. The programme aimed primarily at creating employment and improving people's
incomes and conditions of living. The incentives provided under this programme were linked entirely
to the number of employees. As for domestic and foreign-invested enterprises employing a large
number of female employees, they were entitled to corporate income tax reductions. The enterprises
could also deduct expenses related to the employment of female workers from the taxable income.

273. He noted that most of the subsidy programmes were based on reduction of or exemptions
from taxes (corporate income tax, land rental tax, land use tax, personal income tax, etc), i.e., revenue
foregone to his Government, and that Viet Nam's statistical and data management systems were not
yet sufficiently developed to estimate the revenue foregone and thus to provide data on total subsidy
amount or subsidy per unit for most of the programmes listed. However, in his assessment, most of
the programmes provided only minor subsidies. He provided, in Tables 20(a), (b) and (c),
information on investment incentives granted during the period 1996-2003 according to the type of
enterprise, the number of investment projects and the investment areas having benefited from
investment incentives between 2001 and 2003. Tax incentives were listed in the investment licenses,
i.e., the Government guaranteed the provision of incentives. There was no standard duration for an
investment licence. Both domestic and foreign-invested enterprises, including joint-ventures and
100 per cent foreign-owned enterprises, were eligible for incentives on an equal basis, as described in
Programmes IV, V, VI and VII of document WT/ACC/VNM/42/Rev.1. He confirmed that all direct
subsidies available to State-owned enterprises were also available to private companies. He further
noted that Viet Nam's 2005 Investment Law, which had come into force on 1 July 2006, had
eliminated the practice of granting prohibited subsidies to encourage investment; granted investment
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incentives on equal terms to both foreign and domestic investors; and, provided that, if the provisions
of an international treaty to which Viet Nam was a signatory were different than the provisions of the
Investment Law, the provisions of the international treaty would prevail.

274. Questioned about the difference between the land use tax and land rental, he explained that
the land use tax was a tax collected annually by the Government for the use of land allocated by the
Government to entities or individuals on a long-term basis for the purpose of agricultural production,
residence, construction or business. The land rental was an annual collectible on the use of land
allocated on the basis of land rental contracts. The criteria for land rental and land use tax exemptions
and reductions were stated in Viet Nam's Notification on Industrial Subsidies (document
WT/ACC/VNM/42/Rev.1).

275. In response to questions about the programme of preferential import tariff rates contingent
upon localization ratios for domestic and foreign-invested enterprises producing or assembling
mechanical, electric, or electronic products and/or parts of these products, he noted that this
programme was part of Viet Nam's overall industrialization strategy, although he recognized that the
programme only played a useful role in the development phase of these industries. He stated that
Decision No. 43/2006/QD-BTC dated 29 August 2006 abolished programmes of preferential import
tariff rates contingent upon localization ratios with respect to products and parts of
mechanical/electric/electronic industries as from 1 October 2006. He also confirmed that the
programme of preferential import tariff rates contingent upon localization ratios with respect to two-
wheel motorcycles and parts had been terminated as of 1 January 2003.

276. Asked to provide information about export subsidy programmes in Viet Nam, he said that
Viet Nam had established an Export Promotion Fund to assist, encourage and promote exportation of
Vietnamese products. Subsidies were provided in the form of interest rate support (full or partial
refund of interest incurred on ordinary bank loans); direct financial support, particularly to first-time
exporters, for exports to new markets, or goods subject to major price fluctuations; and export rewards
and bonuses. Total expenditure from the Export Promotion Fund had amounted to VND 193 billion
in 2004. Asked to define the terms "financial support" and "export reward", the representative of
Viet Nam said that financial support covered any kind of financial benefit, and that both financial
support and export reward could be considered as grants.

277. The representative of Viet Nam stated that the Export Promotion Fund had also been
providing support to enterprises for expenditures on trade promotion activities such as participation in
trade fairs and exhibitions, market surveys, consultancy fees and the opening of trade promotion
centres and representative offices abroad since early 2001. Payments under this Fund were
determined on the basis of exported value (0.1-0.2 per cent), but the support could not exceed 50 to
70 per cent of the actual expenditures of enterprises on such activities. He stated that Decision
No. 279/2005/QD-TTg established a new trade promotion programme for 2006-2010 and confirmed
that this new programme would be applied in conformity with WTO rules.

278. The Development Assistance Fund − which had been established in 1999 to assist in the
implementation of important economic projects and the development of disadvantaged areas - had
been providing: (i) preferential investment credit for development contingent upon export criteria;
(ii) preferential development credit for investment contingent upon localization ratios; and
(iii) other preferential investment credit for development. He provided statistics on lending through
the Development Assistance Fund for the years 2003 and 2004 in Annex 1 to document
WT/ACC/VNM/39. The representative of Viet Nam further confirmed that, as stated in document
WT/ACC/VNM/42/Rev.1, Viet Nam would remove the prohibited elements of the first two
programmes by eliminating the export requirements or localization requirements, as relevant, by the
date of accession.
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279. He added that, among the investment incentives provided to foreign-invested enterprises,
Viet Nam granted a five year tariff exemption on the importation of production raw materials to
foreign-invested enterprises exporting at least 80 per cent of their products, or 50 per cent in the case
of agricultural, forestry or aqua-cultural products. Investment in such projects was "specially
encouraged" according to Decree No. 24/2000/ND-CP. In addition, preferential rates of corporate
income tax (10, 15 or 20 per cent against the standard rate of 28 per cent) and tax reductions or
exemptions of up to nine years, could be granted to foreign-invested enterprises depending on their
export ratio or area of investment. The incentives applicable and their duration were specified in the
investment licence. Foreign-invested enterprises were also allowed to purchase goods that were not
produced by them in the domestic market and were to be processed for export or exported without
processing (except products listed as prohibited to trade for exportation, or conditionally exported
goods).

280. Investment incentives for domestic firms producing goods for export included an exemption
from import duties on the importation of equipment, machinery, and specialized transportation means
used in the establishment of the enterprises' fixed assets. Fixed assets used in the production,
processing or assembly of exported goods had been subject to accelerated depreciation (half the
normal duration). In addition, enterprises in the software and mechanical industry benefited from
duty exemption on the exportation of their products.

281. He added that Viet Nam operated a duty drawback regime to refund duties paid on imported
products used in the manufacturing of goods for export. A Member noted that the volumes of
products entering Viet Nam's territory under a duty drawback arrangement should not be considered
as part of, or linked to, any tariff rate quota and asked Viet Nam to clarify the link between the duty
drawback regime and its TRQ arrangements. The representative of Viet Nam replied that traders
could apply for tariff rate quotas or import directly the goods to be used in the manufacture of
products for export, in both cases benefiting from duty drawback. He further confirmed that from the
date of accession, Viet Nam would apply import duty exemptions and drawback practices in full
conformity with the Agreement on Subsidies and Countervailing Measures, in particular, Annexes I
and II thereto, consistent with the commitments undertaken in paragraphs 286 and 288. The Working
Party took note of this commitment.

282. In response to a question about the support programme for shipbuilding, he added that
incentives under this programme were not in any way contingent upon exportation. Thus, incentives
were provided for both exported vessels and vessels registered domestically. In 2003, four vessels
had been exported and 12 had been registered domestically. In 2004, all vessels (21) had been
registered domestically.

283. Some Members noted that Viet Nam considered itself a low-income developing country
eligible to maintain export subsidies under the Agreement on Subsidies and Countervailing Measures
(SCM). A Member expressed support for Viet Nam's inclusion under Annex VII of the Agreement on
Subsidies and Countervailing Measures, owing to Viet Nam's low per capita GDP (less than
US$1,000). Another Member, however, noted that Article 27.2(a) of the Agreement was specific to
developing countries referred to in Annex VII of the SCM, and this was not a self-nominated or
expanding list of countries. Moreover, the provisions of Article 27.4 of the Agreement, available to
developing countries with a small share of world export trade, would not be available to Viet Nam.
While ready to consider some flexibility as to how Viet Nam would phase out its prohibited export
subsidies, this Member maintained that Viet Nam should have no recourse to provisions allowing the
use of prohibited subsidies following its accession. Moreover, as Viet Nam would be acceding to the
WTO after the expiry of the phase-out period for export subsidies by developing countries, Viet Nam
should phase out its export subsidy schemes upon accession.
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284. Members noted that Article 32 of the 2005 Investment Law, by stipulating that investments in
export processing zones would be entitled to incentives, meant that all incentives listed under
Section 2 of the Law could be granted for export activities and therefore considered prohibited
subsidies under Article 3 of the WTO Agreement on Subsidies and Countervailing Measures. These
Members asked Viet Nam to explain how it reconciled this provision with the expectation that all
prohibited subsidies be eliminated upon accession. A Member noted that aspects of the Price
Stabilization Fund, which had been maintained in the Export Promotion Fund, i.e., surcharges
assessed based on difference between national and world market prices, appeared to be a price band,
and that the use of these funds for export promotion could be an export subsidy.

285. The representative of Viet Nam noted that the investment incentives referred to in Article 32
of the 2005 Investment Law were spelled out in the implementing Decree and would be offered only
in accordance with Viet Nam's commitments on subsidies (i.e., incentives will not be contingent upon
export performance or local content). In particular, enterprises in export processing zones would not
be required to export their production and would only be entitled to incentives in the form, inter alia,
of facilitation of procedures with respect to investment and rental of land and premises; and
facilitation in the supply and training of labour and supply of water, power and other utilities. As for
the surcharges applied under the Export Promotion Fund, he confirmed that Viet Nam would bind its
other duties and charges at zero upon accession in its Schedule of Concessions and Commitments on
Goods.

286. Some Members asserted that Decision No. 55/2001/QD-TTg provided prohibited subsidies to
Viet Nam's textile and garment industries. In response, the representative of Viet Nam stated that no
disbursement or subsidy benefit pursuant to Decision No. 55/2001/QD-TTg had been provided since
31 May 2006, and that Decision No. 55/2001/QD-TTg had been repealed on 30 May 2006. He also
confirmed that Viet Nam would eliminate all prohibited subsidies (i.e., subsidies contingent upon
export performance or the use of domestic over imported goods) to the textile and garment industries,
including but not limited to investment incentives contingent upon export performance for domestic
businesses, investment incentives contingent upon export performance for foreign-invested
enterprises, export promotion subsidies contingent upon export performance and trade promotion
subsidies contingent upon export performance, as of the date of accession. The Working Party took
note of these commitments.

287. Several Members noted that Viet Nam provided investment incentives contingent upon export
performance for domestic businesses and investment incentives contingent upon export performance
for foreign-invested enterprises to other industries in addition to the textile and garment industries.
These two programmes provided subsidies contingent upon export performance in the form of
preferential corporate income tax treatment; import duty exemptions for machinery and equipment;
and, land rental, land use payment and land use tax exemptions or reductions. Article 3 of the WTO
Agreement on Subsidies and Countervailing Measures prohibited the use of such subsidies. Members
accordingly asked Viet Nam to indicate how it intended to eliminate these subsidies.

288. The representative of Viet Nam confirmed that, as of the date of Viet Nam's accession to the
WTO, no prohibited subsidies would be provided to new beneficiaries pursuant to the programme that
provided investment incentives contingent upon export performance for domestic businesses and the
programme that provided investment incentives contingent upon export performance for foreign-
invested enterprises. He further confirmed that over a five-year period beginning on the date of
accession, benefits to current beneficiaries under these two programmes would be phased-out. The
representative of Viet Nam further confirmed that the programme that provided investment incentives
contingent upon export performance for domestic businesses and the programme that provided
investment incentives contingent upon export performance for foreign-invested enterprises would be
eliminated completely no later than five years from the date of Viet Nam's accession to the WTO.
The representative of Viet Nam also confirmed that all other prohibited subsidies would be eliminated
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as of the date of accession and that any other remaining subsidy programmes would be brought into
conformity with the WTO Agreement on Subsidies and Countervailing Measures. Viet Nam would
provide notice of measures eliminating these programmes and any other prohibited subsidies to the
WTO. He also confirmed that, by the date of accession, a subsidy notification, in accordance with
Article 25 of the Agreement, would be provided to the Committee on Subsidies and Countervailing
Measures. The Working Party took note of these commitments.

Technical barriers to trade, standards and certification

289. The representative of Viet Nam said that a State administration body - the Directorate for
Standards and Quality (STAMEQ), which consisted of standardization, metrology, quality
management, and conformity assessments organizations and which reported to the Ministry of
Science and Technology - was responsible for advising the Government on issues related to
standardization, metrology and quality management, and representing Viet Nam in international
standardization fora. STAMEQ had been designated as Viet Nam's central contact point for
standards, technical regulations and conformity assessment issues, and Viet Nam's TBT Notification
Authority and Enquiry Point pursuant to Decision No. 356/2003/QD-BKHCN of 25 March 2003 of
the Ministry of Science and Technology. He confirmed that the enquiry point would be fully
operational as from the date of accession. He provided initial information on technical barriers to
trade in document WT/ACC/VNM/3/Add.1, Annex 5.

290. The main tasks of STAMEQ included preparation of rules and regulations on standardization,
metrology and quality control for approval by the competent authorities; supervision and control of
the implementation of approved rules and regulations; to organize and guide activities relating to
standardization, metrology and quality control; to formulate national standards; to perform quality
system certification, product certification and accreditation of testing and calibration laboratories,
quality inspection bodies and quality certification bodies; to implement State supervision of quality
requirements related to goods; to keep the national measurement standards; to organize and guide
activities of verification, calibration, and certification of measuring instruments and patterns; to
conduct studies on standardization, metrology and quality control; to participate in international
cooperation on standardization, metrology and quality control; and to provide information and
training on these subjects. Asked to clarify the respective roles of STAMEQ and the Ministry of
Science and Technology, he said that unlike the Ministry of Science and Technology, STAMEQ did
not have the power to issue legal documents. STAMEQ developed TBT policies and submitted them
to the Ministry or the Government for approval. In addition to its policy-making role, STAMEQ had
a technical role (testing, certification, inspection). Responding to concerns about the ability of
STAMEQ to function independently and impartially as an accreditation body, the representative of
Viet Nam said that the accreditation and certification services of STAMEQ were entirely separate
from a financial, professional, and legal point of view. STAMEQ's role was to ensure conformity
with Vietnamese laws and international standards and recommendations. He added that his
Government was considering establishing a National Accreditation Council as an effort towards
reorganizing STAMEQ. The Decision establishing the National Accreditation Council would be
provided to the Working Party once promulgated.

291. The legal framework for standardization, metrology and quality control consisted of the
Ordinance on Metrology No. 16/1999/PL-UBTVQH10 of 6 October 1999, the Ordinance on Goods
Quality No. 18/1999/PL-UBTVQH10 of 24 December 1999, the Ordinance on Consumer Rights
Protection No. 13/1999/PL-UBTVQH10 of 27 April 1999, the Ordinance on Food Safety and
Hygiene No. 12/2003/PL-UBTVQH11 of 26 July 2003, issued by the National Assembly Standing
Committee, and other related regulations such as Decrees or Decisions issued by the Government or
Prime Minister, including Decision No. 444/2005/QD-TTg of 26 May 2005 approving the scheme of
implementation of the TBT Agreement, and inter-Ministerial or Ministerial Circulars and/or
Decisions issued by ministries or Ministers to guide the implementation of the Ordinance on
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Metrology and the Ordinance on Goods Quality. However, a framework law on Standards and
Technical Regulations had been adopted in June 2006, which covered all standard-related issues
previously contained in the various legal documents, including the Ordinances on Measurement,
Goods Quality, Food Safety and Hygiene, Plant Protection, Veterinary, and Consumer Protection.
This framework Law focused on issues such as the development and application of standards,
conformity assessment procedures, as well as technical regulations.

292. The main ministries involved in standards, technical regulations and conformity assessment
procedures were the Ministries of Science and Technology; Industry; Fisheries; Health; Trade;
Agriculture and Rural Development; Post and Telematics; Resources and Environment; Transport;
and Construction. Asked to define the term "quality" more precisely, he said that the term should be
understood in a broad sense. The Ordinance on Goods Quality governed the State administration of
quality through technical regulations with the aim to protect human health, safety, the environment
and other legitimate objectives as indicated in the TBT Agreement.

293. Viet Nam had embarked on programmes to harmonize national standards with international
standards, particularly for electrical and electronic products, within the framework of ASEAN, APEC
and ASEM. As of December 2004, over 5,800 national standards (Viet Nam standards) existed in
Viet Nam, of which nearly 1,450 standards were foreign regional and international standards adopted
and translated for application in Viet Nam. The other 4,350 standards, in his view, were in part based
on foreign regional and international standards. Sectors with a low level of harmonization included
shipbuilding, aviation, garments, cosmetics, wooden articles and glassware, and sectors with
geographical, cultural and custom specificities (e.g. food products, garments, and toys may be
dependent on cultural and custom specificities). Because of changes in fashion and consumers' needs,
harmonization of garment standards focused on materials and auxiliary parts of garments.

294. Draft standards were prepared by technical committees (90 technical committees and
42 sub-committees had been established to date). These committees and sub-committees had been
established by STAMEQ and were organized and expected to operate in accordance with the
guidelines of the International Standardization Organization (ISO). To facilitate the collection of
comments, STAMEQ posted at the beginning of each year an annual work programme on the Internet
(http://www.vsc.org.vn). This programme was revised in the second part of the year, generally during
the third quarter, and re-posted. The programme included information about the title of the proposed
standards and technical regulations, the name of the technical committee in charge, and the form of
adoption. Interested parties could request copies of draft standards for consideration and comment.
He added that a schedule of development would be considered and added to the programme.

295. Concerning technical regulations, the Law on the Promulgation of Legal Documents
stipulated that for regulations issued by the Government, the Government would assign a drafting
body to establish drafting committees. The drafting committees consisted of the relevant agencies and
organizations, experts and scientists. Pursuant to the Law on Standards and Technical Regulations,
ministries, ministerial level bodies and provincial-level People's Committees that issued technical
regulations, developed them in cooperation with the relevant State management agencies, scientific
and technological organizations, enterprises, consumers, experts and other relevant agencies.
Reviews of existing regulations were carried out on an annual basis by each government agency
involved. Draft technical regulations were - subject to their nature and content - submitted to the
relevant bodies, organizations and individuals for comment. Notices of proposed technical
regulations were, for that purpose, published in the Appendix of the Official Gazette by decision of
the competent State bodies (Article 5.4 of Government Decree No. 104/2004/ND-CP of
23 March 2004 on the Official Gazette of Viet Nam and Circular No. 04/2005/TT-VPCP of
21 March 2005 guiding the implementation of the Decree). Representatives of stakeholders could
participate in the drafting process by taking part in the drafting committees or by submitting
comments on proposed technical regulations when these were published in the media. He said further
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that his Government was considering publishing draft laws and regulations, including technical
regulations, in the electronic Official Gazette. He added that the issue of ensuring quality and
integrity in the development of legal documents was provided for in the Law on the Enactment of
Legal Normative Documents. In response to a question, he noted that the Law on Standards and
Technical Regulations provided for a period of six months between adoption and implementation of a
technical regulation − except in very special cases such as national security − which he considered to
be in line with TBT rules. He added that a network of TBT notification bodies and enquiry points had
been established in the concerned ministries and local authorities by Prime Minister's Decision
No. 114/2005/QD-TTg of 26 May 2005. The network would support the central TBT notification
body to fulfil the obligation of notifying proposed technical regulations to WTO Members through the
Secretariat.

296. All standards were voluntary unless specifically indicated in the relevant regulation. Among
the 5,800 national standards listed in the Viet Nam Standards Catalogue in 2004, 231 were
mandatory. Mandatory requirements aimed at protecting the environment or human, animal or plant
life or health, or at preventing deceptive practices or national security. Requested to provide a list of
the mandatory requirements /technical regulations applicable in Viet Nam, he referred Members to the
internet homepage of STAMEQ (http://www.tcvn.gov.vn). Providing an example, he noted that on
24 December 1999, the Standing Committee of the National Assembly had adopted Ordinance
No. 18/1999/PL-UBTVQH10 which stipulated that goods related to food, safety, sanitary, human
health, environment, and other goods specified by laws and regulations, were obliged to be in
conformity with Viet Nam's national standards. The Ordinance had entered into force on 1 July 2000,
superseding an Ordinance on Goods Quality of 27 December 1990. The Ordinance stipulated that
both domestic and imported goods could be subject to either quality inspection − the list of goods
would be determined by the Government - or quality certification, to be determined by Ministers.
Both methods were being developed and revised on the basis of ISO Guides. Quality certification to
establish conformity with Viet Nam's standards was mostly carried out on a voluntary basis.
Conformity assurance procedures were laid down in Decree No. 179/2004/ND-CP of
21 October 2004 guiding the implementation of the 1999 Ordinance on Goods Quality.

297. Viet Nam was developing safety certification, formerly known as "mandatory product quality
certification", on the basis of Systems 4 of the eight third-party certification systems introduced by
ISO, notably for electrical and electronic products. Safety certification would include type testing and
post-certification surveillance in the market or at the production site. Fees for testing, verification and
related administrative formalities had been established by the Ministry of Finance (Circular
No. 83/2002/TT-BTC of September 2002), based on the Ordinance on Fees and Charges promulgated
by the National Assembly Standing Committee on 28 August 2001, and Government Resolution
No. 57/2002/ND-CP of 3 June 2002. According to this Circular, Vietnamese and foreign
organizations and individuals paid State management fees and charges for the granting, testing, goods
quality State inspection, and verification of measuring instruments by State administrative bodies for
standards, metrology and quality, or other authorized bodies. The fees and charges were stipulated in
Vietnamese dong and were based on the costs of the services rendered. Viet Nam had issued
Decision No. 2424/2000/QD-BKHCNMT of 12 December 2000, introducing a procedure for
supplier's declaration of conformity. The procedure was based on ISO/IEC Guide 22 and applied to
products with a lower level of risk to product users than those subject to the safety certification
procedure. Products covered included electrical goods, foodstuffs, consumer chemicals, cosmetics,
construction materials, children's toys, etc. A revised list of products covered had been promulgated
on 7 March 2006 (Decision No. 50/2006/QD-TTg). Imported products were also subject to this
method. He expected supplier's declaration of product conformity to become the principal method of
quality management in Viet Nam in the future. Viet Nam had also established certification schemes
of quality assurance systems based on ISO guidelines, Codex (GMP, HACCP) and on the systems of
other countries such as New Zealand and Japan.
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298. The representative of Viet Nam stated that the Ordinance on Goods Quality stipulated that the
Government should issue a list of goods subject to mandatory quality inspection. The most recent list
had been published in Prime Minister's Decision No. 50/2006/QD TTg of 10 March 2006. He added
that mandatory registration of product quality had been abolished in early 2001. Inspection
procedures for imported and exported goods had been simplified by moving towards a system of type
testing. The requirement to inspect each individual consignment could be waived for companies with
a proven track record of quality (i.e., when conformity with relevant standards and/or technical
regulations had been demonstrated several times for the same goods). The principle of simplified
inspection procedures applicable to imported and exported goods had been approved by the Minister
of Science and Technology in Decision No. 1091/1999/QD-BKHCNMT of 22 June 1999.
The detailed conditions under which simplified inspection procedures could be applied were specified
in regulations issued by the Directorate for Standards and Quality and line management ministries for
each type of good. Complaints against decisions by the authorities responsible for conformity
assessment or quality inspection procedures were resolved in accordance with Viet Nam's Ordinance
on Claim and Denouncement. In response to a Member who enquired why line government agencies
had to be involved in the inspection for quality/conformity testing of imported goods, he said that
government agencies had set up and operated testing facilities to support enterprises, in particular
small and medium-sized enterprises, many of which did not have testing facilities and were not able to
test the quality and conformity of import products. He noted that these testing facilities were
financially independent.

299. Asked specifically about the quality inspection and customs procedure for imported goods
subject to State quality inspection, he added that the procedures were guided by Inter-Circular
No. 37/2001/TTLT/BKHCNMT-TCHQ issued by the former Ministry of Science, Technology and
Environment and General Department of Customs on 28 June 2001. The Circular stipulated that the
owner of imported goods was legally responsible for the specified quality of imported goods subject
to State mandatory quality inspection. The owner registered for quality inspection with the inspecting
body using the registration form provided in Inter-Circular No. 37 upon arrival of the goods at the
port of entry. In order to facilitate customs clearance and save importers the costs of storing their
goods at the port of entry during quality inspection, the Circular provided for the possibility to clear
goods at the port of entry before quality testing/certification, provided the other requirements, such as
tax payment, had been fulfilled. The goods owner was then required to present, within one working
day following customs clearance, the declared goods in their original state together with the cleared
customs documents and other documents pursuant to the regulations of the inspecting body for post-
customs clearance quality inspection. Post-customs clearance quality inspection could take place at
places other than the port of entry (in the warehouse, in the store of the importer, etc.). The inspecting
body was required to verify the registration for State quality inspection, or issue a notification of
inspection exemption, to the customs agency within one working day. The most recent list of
imported and exported goods subject to State quality inspection had been issued in Prime Minister's
Decision No. 50/2006/QD-TTg of 10 March 2006. The list specified the goods subject to State
quality inspection under the competence of specialized inspecting bodies of the Ministries of Science
and Technology; Health; Agriculture and Rural Development; Industry; Transportation; Fisheries;
Construction; and Labour, Invalids and Social Affairs. He noted that goods processed for re-
exportation by Vietnamese enterprises - i.e., Vietnamese-owned enterprises and foreign-invested
enterprises in Viet Nam - for foreign traders outside Viet Nam were not subject to State quality
inspection.

300. Among the steps Viet Nam was taking to remedy deficiencies in its current standardization
and regulatory regime, he noted that existing standards were subject to review and revision to ensure
consistency with international and regional standards; inspection procedures were shifting from
consignment-by-consignment inspection to type testing where appropriate; Viet Nam was establishing
product testing laboratories meeting the requirements of ISO/IEC Guide 17025; and Viet Nam had
entered into multilateral mutual recognition agreements (APEC MRA). In response to a specific
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question, the representative of Viet Nam said that Viet Nam had signed bilateral agreements with
China, the Russian Federation and Ukraine, which included provisions on harmonization of national
standards and conformity assessment procedures with international standards and guides, mutual
technical cooperation, and a mechanism for mutual recognition of conformity assessment results.
He referred requests for the texts of Viet Nam's existing Mutual Recognition Agreements to the
website of STAMEQ (http://www.tcvn.gov.vn).

301. Asked whether and how Viet Nam accepted the results of conformity assessment procedures
in other Members, as foreseen under Article 6.1 of the TBT Agreement, and whether Viet Nam
recognized test data and/or certification conducted by bodies outside of Viet Nam, he said that
Viet Nam provided many forms of acceptance of testing results or certification undertaken by foreign
organizations. In most cases, test results and certifications undertaken by foreign organizations were
accepted by the sellers and buyers. For goods subject to quality inspection and certification, testing
and certification results were accepted under, for example, (i) bilateral and multilateral mutual
recognition agreements to which Viet Nam and exporting countries were parties; (ii) unilateral
acceptance by Viet Nam of foreign laboratories or certifying organizations; and (iii) import quality
inspection. Viet Nam's unilateral acceptance of foreign laboratories or certifying organizations was
based on the criteria of the ASEAN and APEC mutual recognition agreements and guidelines.
Testing results of foreign laboratories accredited by foreign accreditation bodies were automatically
accepted in Viet Nam if both Viet Nam and the foreign country were signatories of APLAC and ILAC
MRAs. He confirmed that the CE mark could be recognized as a standards conformity stamp
provided Viet Nam and the exporting country had signed a mutual recognition agreement on
conformity assessment results.

302. Some Members asked Viet Nam to confirm that full compliance with the TBT Agreement
would be ensured by the time of accession, and requested a detailed plan of action addressing all
outstanding issues. A Member was of the view that mandatory certification was not the right
approach. The representative of Viet Nam submitted an Action Plan for the Implementation of the
WTO Agreement on Technical Barriers to Trade in document WT/ACC/VNM/24, subsequently
revised in documents WT/ACC/VNM/24/Rev.1 and Rev.2. According to the revised plans, Viet Nam
would ensure that all technical regulations, standards, and conformity assessment procedures would
be in full compliance with the Agreement from the date of accession. The Ministry of Science and
Technology developed, revised and implemented Viet Nam's action plan in cooperation with other
ministries, including the Ministry of Trade. In recent years his Government had been promoting a
programme to review legal documents to harmonize legal documents with WTO rules, including in
the area of technical regulations and conformity assessment. The Ministry of Science and Technology
acted as the focal point for the revision of technical regulations. The Ministry of Justice had a central
oversight responsibility to appraise draft legal documents. He added that Viet Nam, by enhancing the
capacity of STAMEQ to prepare standards, would accept and implement fully throughout its
administration the Code of Good Practice for the Preparation, Adoption and Application of Standards.

303. The representative of Viet Nam confirmed that Viet Nam would comply with all the
obligations under the TBT Agreement from the date of accession without recourse to any transitional
period. Further, for the purpose of greater transparency and predictability, he confirmed that
Viet Nam would issue measures that specifically set out Articles 2.1, 2.2, 5.1, 5.2, 5.4 and Annex 1.1
of the TBT Agreement. The Working Party took note of these commitments.

Sanitary and phytosanitary measures

304. The representative of Viet Nam submitted an Action Plan for the implementation of the
Agreement on the Application of Sanitary and Phytosanitary Measures in document
WT/ACC/VNM/11; subsequently, the plan had been revised five times. He noted that Viet Nam was
working on the establishment of an SPS regime based on international standards, guidelines and
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recommendations. Among the main challenges facing Viet Nam were the limited capability of staff
to conduct pest risk analysis and the absence of a phytosanitary database. The representative of
Viet Nam stated that his Government was facing difficulties in performing its own independent risk
assessment and was seeking international assistance to address these issues. He continued that
Viet Nam applied international standards in accordance with the SPS Agreement in the areas where
Viet Nam could not conduct its own independent risk assessment.

305. Government authorities responsible for food safety, plant and animal health included the
Departments of Plant Protection and Animal Health under the Ministry of Agriculture and Rural
Development; the National Fisheries Quality Assurance and Veterinary Directorate under the Ministry
of Fishery; Viet Nam Food Administration under the Ministry of Health; the Department of Science
and Technology under the Ministry of Industry; and the Directorate for Standards, Measurement and
Quality under the Ministry of Science and Technology. Viet Nam's enquiry point and notification
authority had been officially established at the Ministry of Agriculture and Rural Development
pursuant to Prime Minister‘s Decision No. 99/2005/QD-TTg of 9 May 2005. Under this Decision,
concerned ministries were required, within their respective scope of responsibilities, to coordinate
with the Ministry of Agriculture and Rural Development and Viet Nam's SPS Office to carry out the
obligation of notification and enquiry in accordance with the provisions of the SPS Agreement. The
Ministry of Agriculture and Rural Development and relevant ministries were developing regulations
on the coordination and operation of Viet Nam's National SPS Office and establishing SPS
notification and enquiry networks between Viet Nam's National SPS Office at the Ministry of
Agriculture and Rural Development and focal points at relevant ministries. Viet Nam's National SPS
Office would be fully operational upon accession.

306. Phytosanitary measures were regulated by the Ordinance on Plant Protection and Quarantine
on 15 February 1993, amended on 25 July 2001; the Regulation on plant quarantine, plant protection
and pesticide management attached to Decree No. 58/2002/ND-CP of 3 June 2002; and decisions and
circulars by the Ministry of Agriculture and Rural Development guiding their implementation.
Viet Nam's phytosanitary legislation was based on the International Plant Protection Convention, as
amended in 1997, and the disciplines of the Asia Pacific Plant Protection Commission (APPPC).
Plant pest surveillance and monitoring provisions had already been developed in the form of national
standards including requirements for the establishment of pest free areas, guidelines for surveillance,
and determination of pest status in an area. The Decree on Plant Quarantine would lay down the
regulations to implement the Ordinance on Plant Quarantine. The procedures for Pest Risk Analysis
(PRA) had been developed in line with standards adopted by the IPPC, namely ISPM No. 2 and ISPM
No. 11, and with the PRA procedures employed by several other WTO Members.

307. The principal legal framework for sanitary measures was the Veterinary Ordinance enacted
on 15 February 1993; Decree No. 93/CP of 27 November 1993 for implementation of the Ordinance;
Regulations on animal protection and inspection attached to Decree No. 93/CP; the Regulation on
Quarantine Slaughter control and veterinary hygiene inspection of animals and animal-related
products; and Decisions Nos. 389 NN-TY/QD and 607 NN-TY/QD providing details of the
Ordinance. He added that a revised Veterinary Ordinance had been adopted on 29 April 2004. The
Ordinance had entered into force on 1 October 2004 and the Decree guiding the implementation of the
Ordinance had been promulgated on 15 March 2004 (Decree No. 33/2005/ND-CP). Provisions on
inspection and quarantine of imported and exported animals and products of animal origin were
provided for in Articles 29 to 37 of the Decree. He confirmed that the owners of goods, or their
representatives, would be notified as to the disposition of the good in the event that the good was
subject to inspection and quarantine measures. He added that Decisions Nos. 45/2005/QD-BNN,
46/2005/QD-BNN, 47/2005/QD-BNN, 48/2005/QD-BNN, and Decree No. 129/2005/ND-CP on
Administrative Infringement in Veterinary Services provided a detailed legislative framework for
veterinary hygiene and food safety inspection procedures, registration and inspection procedures for
veterinary drugs and vaccines. Fees charged for veterinary services, including the cost for additional
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quarantine, testing and/or destruction of animals, were regulated by Decision No. 08/2005/QD-BTC
of 20 January 2005. He confirmed that such fees would not exceed the cost of the service rendered
consistent with the provisions of the GATT 1994 and the WTO SPS Agreement. He added that
Viet Nam was revising its food safety inspection procedures for production and commercialization of
fishery products and developing approval and veterinary hygiene and food safety inspection
procedures for aquatic animals and products thereof (see paragraph 374) and that regulations on
treatment of infected animals and animal products were expected to be issued in 2006.

308. As for food safety, a new Ordinance on Food Hygiene and Safety had been promulgated in
November 2003, along with Decree No. 163/2004/ND-CP in September 2004 guiding the
implementation of the Ordinance. The Ordinance addressed various issues including hygiene and
food safety in the production, importation, and exportation of food and foodstuff. The Ministry of
Health was responsible for State control of food safety.

309. Viet Nam was a Member of Codex, FAO and OIE and had become a contracting member of
the International Plant Protection Convention (IPPC) in February 2005. Viet Nam sought to base its
national regulations and standards on those provided by Codex, IPPC, OIE and FAO/WHO. In his
view, Viet Nam's SPS standards and inspection measures were consistent with regulations of
international organizations such as CODEX, OIE, and IPPC. As of November 2004, 50 per cent of
Viet Nam's national standards (TCVN) relating to food and foodstuffs, in his view, conformed to ISO,
CODEX, international or regional standards. He added that Viet Nam was planning to adjust its
remaining standards to international and regional standards, with due regard to the conditions
prevailing in Viet Nam. He noted, in this respect, that the new framework Law on Standards and
Technical Regulations, which had been adopted in June 2006, provided detailed guidelines for
adopting standards, guidelines or recommendations, including those in the SPS area. The Law
provided 60 days from the date of notification for public comment, which period would be shortened
solely in urgent cases of harm to health, safety, environment, or national security. The representative
of Viet Nam confirmed that, if the period of time for comment were so shortened, WTO Members
would be notified immediately, as called for under Annex B, paragraph 6 of the WTO SPS
Agreement.

310. He further noted that Viet Nam was participating actively in the regional standard
harmonization arrangements such as ASEAN, APEC and ASEM and was developing standards to be
harmonized with international standards. In response to questions about the ASEAN harmonization
framework, he said that ASEAN members were developing a harmonization framework for
phytosanitary procedures comprising ten agricultural products at the outset and applicable to ASEAN
members only. Work on a phytosanitary certification management system had been completed.
So far, ASEAN countries had concentrated mainly on exchanging legal normative documents, results
of scientific studies relating to the phytosanitary area, and developed a pest list on some major crops
for conducting risk assessment. He confirmed that, in his assessment, the ASEAN harmonization
framework was in line with the rules of the WTO SPS Agreement. Some Members noted, and
Viet Nam acknowledged it, that only the Codex Alimentarius Commission, the International Animal
Health Organization (OIE) and the International Plant Protection Convention (IPPC) have been
recognized by the Agreement on the Application of Sanitary and Phytosanitary Measures as
international standard setting bodies.

311. Viet Nam applied line management measures to imports of some animal and plant products
(see Table 14). These measures, which took the form of testing certificates, aimed at protecting
animal health and plant life. He confirmed that, in his view, Viet Nam's line management measures
complied with the WTO SPS Agreement − Viet Nam's import requirements for animals and animal
products, in particular, had been drafted to be based on the International Animal Health Code − and
that the possible harmful character of a product would be assessed on the basis of scientific evidence.
Unsuitable import requirements, if any, would be revised to meet OIE standards. A Joint Circular
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guiding the examination and supervision of exports and imports of animals, plants, and fishery
products subject to inspection had been adopted on 14 March 2004 (Circular No. 17/2003/TTLT-
BTC-BNN&PTNT-BTS) to simplify the examination and supervision procedures applied to imports.
Animals and animal products subject to quarantine were stipulated in Decision
No. 45/2005/QD-BNN. Aquatic animal health inspection and quarantine procedures for import,
export and in-country movements were also being revised to bring them in line with the Veterinary
Ordinance and OIE regulations and standards. He added that Viet Nam was making efforts to
enhance the capacity of staff and equipment to develop reasonable procedures for inspection,
supervision and approval at border gates. Information about Viet Nam's veterinary hygiene and food
safety inspection procedures and inspection procedures for veterinary drugs and vaccines was
available on www.mard.gov.vn/DAH or www.cucthuy.gov.vn.

312. Asked specifically about Viet Nam's current SPS requirements for the importation of meat
and poultry, live plants, horticultural products and grain, as well as technical requirements for the
certification, labelling, and packaging of food products, the representative of Viet Nam said that, in
his view, Viet Nam's requirements for imported meat were based on the Recommendations of the
OIE, the regulations of CODEX, agreements between Viet Nam and exporting countries, and
domestic regulations that were consistent with the SPS Agreement. Poultry meat importers were
required to obtain a sanitary certificate issued by the National Veterinary Authority of the exporting
country, certifying that (i) the meat originated from healthy poultry, which comes from a country,
customs territory, or zone free of highly pathogenic notifiable avian influenza (HPNAI);
(ii) the poultry had been examined ante-mortem and post-mortem and found free from clinical signs
of animal infectious disease; and (iii) met all veterinary hygiene standards and were free from harmful
micro-organisms. He confirmed that the ante-mortem and post-mortem examinations were also
applicable in Viet Nam and that, in his assessment, meat requirements were generally based on OIE
standards. In the remaining cases, Viet Nam's standards were not stricter than internationally
established standards. Plants imported for consumption, including grains, were required to be free
from plant quarantine pests of Viet Nam and be accompanied by a Phytosanitary Certificate of the
exporting country. Live plants imported for propagation or planting should have a quarantine permit
issued by the competent Vietnamese authority, a Phytosanitary Certificate of the exporting country,
and be free from plant quarantine pests. As for technical requirements for the certification of food
products, Viet Nam sought to apply certification procedures based on national and international
standards, and certified the quality management system based on ISO 9000, Good Manufacturing
Practices (GMP) and Hazard Analysis and Critical Control Point (HACCP) for food producing units.
Labelling and packaging of food products was regulated according to the Prime Minister's Decision
No. 178/1999/QD-TTg of 30 August 1999, Circular No. 34/1999/TT-BTM of 15 December 1999
guiding the implementation of the Decision, and Circular No. 15/2000/TT-BYT of 30 June 2000.

313. A Member expressed concerns about Viet Nam's poultry import requirements, which imposed
burdensome obligations on foreign suppliers, and asked Viet Nam to bring its import requirements for
poultry into conformity with the provisions on national treatment, harmonization, regionalization and
burdensome entry requirements of the SPS Agreement. In response, the representative of Viet Nam
said that veterinary hygiene requirements for poultry imports and procedures for veterinary drug and
vaccine inspection were stipulated in Articles 38 to 41 and 52 to 62 of Decree No. 33/2005/ND-CP
and published in English on the website of the Veterinary Agency (www.mard.gov.vn/dah or
www.cucthuy.gov.vn). Under this Decree, animals intended for slaughter or preliminary processing
were required to satisfy veterinary hygiene standards and to have been quarantined and certified by
the competent professional State veterinary agency. Slaughter or preliminary processing had to take
place at premises for slaughter and processing. Products of animal origin were inspected by the
competent authority prior to, during, and after slaughter or preliminary processing. He noted that
these requirements applied to both domestic and imported poultry. He added that Viet Nam was
reviewing, amending and supplementing its poultry import measures to ensure conformity with the
SPS Agreement.
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314. Asked to clarify why the Ordinance on Food Hygiene and Safety restricted the entry of
products to no more than two-thirds of their expiration date, the representative of Viet Nam noted that
this measure applied only to raw food materials and food additives to be used in the production of
food products and not to final food products. This measure had not affected bulk commodities, final
processed products or consumer-ready products. The measure had been put in place to avoid the
importation of raw food materials and food additives close to expiration and thereby limit the risk that
expired material and food additives be used in the production of food products as had been revealed
by some on-site inspections. Asked to provide a list, by HS codes, of the products covered by this
limitation, he added that no such list was available. In response to a Member who questioned the
rationale of requiring that all pre-packaged food contain shelf-life requirements in addition to
expiration date information, he added that under Article 35 of the Ordinance on Food Hygiene and
Safety, food labels had to indicate either the manufacture date, the expiration date or the shelf-life, not
all three. In addition, paragraph 2, Article 11(a) of Prime Minister's Decision No. 178/1999/QD-TTg
of 30 August 1999 required that some products such as food, cosmetics and pharmaceutical products
be labelled with the expiration date.

315. Viet Nam was in the process of implementing technical regulations on shelf life for raw food
materials and food additives. The implementing regulation for these products shall be implemented
upon Viet Nam's accession to the WTO. For all other food products, Viet Nam will accept voluntary
manufacturer-determined best-if-used-by dates. The Working Party took note of this commitment.

316. A Member noted that it considered the restriction on the entry of some food products to no
more than two-thirds of their expiration date to be arbitrary, non-transparent, and not consistent with
relevant international standards. The representative of Viet Nam confirmed that any entry restrictions
based on shelf-life measures applied to raw food materials and food additives would be based on
scientific principles including, for example, relevant international standards. The Working Party took
note of this commitment.

317. Asked to describe the process in place to enable the recognition of measures, the
representative of Viet Nam said that Viet Nam required other countries to identify the relevant SPS
measures in detail to allow the Vietnamese authorities to evaluate them in accordance with the
Decision on Equivalence of the SPS Committee. On-site investigations were conducted in the
countries if necessary to check the implementation of the measures. Viet Nam had signed a number
of bilateral agreements on food hygiene and safety, and sanitary and phytosanitary measures with
other countries. As of November 2005, Viet Nam had agreements and Memoranda of Understanding
on plant protection and quarantine co-operation with 11 countries and agreements and Memoranda of
Understanding on animal health and quarantine with 13 countries. SPS agreements and Memoranda
of understanding had also been signed with Canada, China, the Republic of Korea, and Thailand, as
well as a Mutual Recognition Agreement on fishery with the EC. Viet Nam expected to sign an
agreement on mutual recognition regarding processed food with ASEAN countries and bilateral
agreements on food safety with Lao PDR and Cambodia in 2007. He added that Viet Nam intended
to develop more concrete equivalent recognition procedures for SPS measures. His Government was
seeking technical assistance to address this issue.

318. Due to lack of technical capacity and knowledge of risk assessment techniques, Viet Nam
also faced difficulties in conducting risk assessments. Viet Nam was, however, gradually enhancing
risk assessment techniques and procedures in cooperation with international organizations and WTO
Members. A work plan on risk assessment had been developed to train staff in risk assessment; equip
computers of the animal quarantine and inspection divisions, the veterinary centres, and the
quarantine stations at major border gates; purchase risk assessment software; set up a database for risk
assessment; and establish a risk assessment unit in the Animal Health Department. In the
implementation of this programme, Viet Nam had set up a national pest analysis group composed of
14 staff from the Plant Protection Department, developed a Vietnamese standard on pest risk analysis
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in line with international standard No. 2, and collected guideline documents and pest risk analysis
reports from different WTO Members and websites as reference and information input for pest risk
analysis in Viet Nam. A programme had been launched to set up a database on plant health control
for pest risk analysis purposes, which listed the pests for each plant in accordance with international
standards. In addition, Viet Nam had started conducting pest risk assessment on a number of
imported plants, had established a network of specialists in plant protection to support plant risk
analysis, and collaborated with institutes and universities to conduct surveys and collect information
about plant pests. However, further technical assistance was needed to train staff, provide equipment,
set up databases, and establish guidelines for risk assessment procedures. Nonetheless, the
representative of Viet Nam stated that Viet Nam would comply with the SPS Agreement upon
accession.

319. Some Members requested Viet Nam to detail how it would act when international standards
did not exist or the level of protection of an international standard did not meet Viet Nam's
appropriate level of protection, as the Agreement stipulated that Viet Nam would need to undertake a
risk analysis to validate each measure (Article 5.1), or determine that insufficient scientific evidence
would only justify the application of a provisional measure (Article 5.7). Viet Nam was invited to
develop a process for approving scientifically justified measures stricter than international norms.
A Member noted that WTO provisions did not require WTO Members to conduct their own risk
assessment; when technically viable, they could use those conducted by other Members or
international organizations.

320. The representative of Viet Nam replied that Viet Nam's SPS standards were based on
CODEX, IPPC and OIE standards, but had a generally lower level of protection in order to adapt to
the production conditions in Viet Nam. Should CODEX, IPPC and OIE standards not be available,
Viet Nam would adopt the standards of regional or developed countries, or as a last resort, national
standards would be applied to the extent that these were consistent with the SPS Agreement. In the
event of non-existent or insufficient international standards, Viet Nam would undertake its own risk
assessment to meet its appropriate level of protection or consult the regulations of WTO Members, in
particular those having trade relations with Viet Nam, and seek technical assistance to develop
appropriate measures in accordance with paragraphs 1 and 7 of Article 5 of the SPS Agreement.

321. He confirmed that, in his assessment, Viet Nam took into account regional conditions in its
application of SPS measures, as required by Article 6 of the SPS Agreement, and applied SPS
measures in a non-discriminatory manner.

322. A Member expressed reservations about Viet Nam's current legislation on veterinary drugs, in
particular the requirement that new drugs put forward for circulation in Viet Nam be re-trialled in
Viet Nam, which generated additional costs and duplicated the trials already performed by the
producer, and that the quality of a drug be reviewed in case of complaints and denunciations, which
could lead to abuse for non-health and safety reasons. In response, the representative of Viet Nam
said that under Article 48 of the Veterinary Ordinance, only veterinary drugs produced in foreign
countries, imported for the first time into Viet Nam, and not included in the list of veterinary drugs
permitted for circulation in Viet Nam, had to be registered for importation. Viet Nam was developing
procedures on drug registration for circulation in Viet Nam, which would specify the types of drugs
subject to re-trial. The procedures on veterinary drug registration have been promulgated by Decision
No. 10/2006/QD-BNN of 10 February 2006. Concerning the requirement for quality review in case
of complaints and denunciations, he noted that the assessment would be based on inspection or testing
results by the veterinary drug control agencies upon request of the government management body.

323. A Member requested Viet Nam to establish a law or guidance requiring the publication of
proposed SPS measures and a reasonable timeframe for comments from Members. This Member was
concerned that the solicitation of comments might not be an open and transparent process. This
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Member noted, in particular, that in many cases the degree of specificity predetermined in which
journal the measure was announced, the drafting Ministry decided who should review a particular
regulation, and the regulation was published essentially to announce its adoption. This Member
sought assurances that these practices would be amended, that draft SPS measures would be
announced publicly, that 60 days would be provided for public comment, that there would be a final
review process to incorporate comments, and that the proposed date of adoption and future date of
enforcement would be clearly announced.

324. In response, the representative of Viet Nam said that comments on draft regulations were
solicited from all parties at an early stage of the process. Pursuant to Article 3 of the new Law on the
Enactment of Legal Normative Documents, as revised in 2002, all draft legal normative documents
were open for comment. Accordingly, when drafting legal documents and regulations related to TBT
and SPS measures, drafting agencies were required to seek comments from all relevant bodies,
organizations and individuals. He added that Decision No. 1117/QD-BNN-TCCB of 18 April 2006 of
the Ministry of Agriculture and Rural Development on the organization and operation of Viet Nam's
SPS National Office provided for a suitable timeframe for public comment on draft SPS standards and
regulations of no less than 60 days, in conformity with the SPS Agreement. He confirmed that draft
SPS measures and proposed actions related to SPS were posted on the enquiry point's website.
The website could be accessed by both the public and private sector. He further noted that all legal
documents, including those related to SPS issues, were published in the Official Gazette and entered
into force a minimum 15 days thereafter in accordance with the amended Law on the Enactment of
Legal Documents. At present, SPS-related legal documents were accessible at two websites
(http://www.mard.gov.vn/dah or www.cucthuy.gov.vn and www.ppd.gov.vn). The functions and
tasks of concerned ministries in implementing SPS notification obligations were stipulated in
Article 4 of Prime Minister's Decision No. 99/2005/QD-TTg.

325. A Member also noted that Viet Nam's legislation did not seem to include provisions as to how
an OIE-reportable disease or IPPC-monitored pest would be reported to international standards
bodies, border authorities, trade partners or the supplying country. This Member invited Viet Nam to
establish clear communication channels. In response, the representative of Viet Nam said that the
possible presence of a reportable disease would be posted on the website of the Department of Animal
Health (www.mard.gov.vn/dah or www.cucthuy.gov.vn) and sent to the OIE in accordance with OIE's
regulations and to the IPPC or an associated regional body in accordance with IPPC regulations. Such
information would also be sent to other stakeholders as agreed in bilateral agreements or upon
request.

326. Some Members noted that Viet Nam appeared to be taking appropriate account of
international standards, guidelines and recommendations in establishing its SPS regime, and
welcomed a commitment from Viet Nam to implement the SPS Agreement from the date of accession
without recourse to any transition period. A Member called on Viet Nam to ensure that the enquiry
point would provide prompt responses to specific enquiries and that an open and flexible system of
inter-agency consultation would be put in place; to establish a transparent process for the development
of SPS measures, including the publication of draft measures and proposed actions in an official
journal for a reasonable time period to allow comments and their timely notification to the WTO
Secretariat; and to set up a transparent science-based process for the assessment of risks.

327. While the representative of Viet Nam had initially indicated that his Government lacked
human resources and technical equipment and facilities to implement fully its obligations under the
SPS Agreement and would need a transition period, the representative of Viet Nam subsequently
confirmed that Viet Nam would comply with the requirements of the SPS Agreement upon accession
without recourse to any transitional arrangements. He noted, however, the importance to Viet Nam of
receiving technical assistance in the area of SPS, as provided in Article 9 of the SPS Agreement.
In particular, he hoped that concrete technical assistance would be delivered to train staff and help
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build up notification procedures and an SPS official journal, and that technical equipment and
expertise (in particular for disease risk analysis, assessment, inspection, control, and approval
procedures) would be provided to develop Viet Nam's laboratories, information systems and control
procedures.

328. The representative of Viet Nam confirmed that Viet Nam would apply the Agreement on the
Application of Sanitary and Phytosanitary Measures from the date of accession without recourse to
any transition period. He further confirmed that SPS measures, applied under the purview of line
management, would be subject to all relevant disciplines of the SPS Agreement. The Working Party
took note of these commitments.

Trade-related investment measures (TRIMs)

329. Noting that Viet Nam appeared to apply local content requirements and an 80 per cent export
ratio requirement to certain industrial products in accordance with Decision No. 718/BKH-QD, and
that the transition period for developing country Members for such requirements expired at the end of
2000, some Members requested a detailed action plan from Viet Nam, identifying current measures
inconsistent with the Agreement on Trade-Related Investment Measures (TRIMs Agreement) and
specifying a timetable for their elimination. In the view of some Members, Viet Nam should comply
fully with the TRIMs Agreement from the date of accession to the WTO without invoking a transition
period. A Member noted that while Decision No. 718/2001/QD-BKH had removed some products
from the list of goods subject to the 80 per cent ratio requirement, in practice Viet Nam still appeared
to apply export requirements to these products. This Member also noted that in some cases, foreign-
invested enterprises appeared to have been requested to maintain the same export sales ratio for
products not included in the list (such as pork). A Member reminded Viet Nam that the solution
envisaged for automobile assembly factories, i.e., voluntary registration of local content, would not
solve the problem of consistency with the TRIMs Agreement. Furthermore, a Member asked
Viet Nam to abolish the regulations restricting the maximum level of motorcycle production for
foreign-invested enterprises. Several Members noted that most TRIMs had been introduced after
Viet Nam's application to join the WTO, and reminded Viet Nam that acceding governments were
expected not to implement new restrictive measures. Some Members encouraged Viet Nam not to
enforce contracts imposing requirements inconsistent with the TRIMs Agreement, assuming that the
Government of Viet Nam would also eliminate any such requirements accepted on a voluntary basis.
Viet Nam was invited to confirm that any export requirement listed in an investment licence, whether
issued by the central government or a local authority, would be eliminated at the same time.
Viet Nam was also asked to commit, from the date of accession, not to relate tariff quota allocations
to the levels of production or export of particular enterprises that processed the tariff quota product
concerned because, under paragraph 2(a) of the Annex to the TRIMs Agreement, such measures were
inconsistent with Article XI of the GATT 1994.

330. The representative of Viet Nam replied that following its application to the WTO, Viet Nam
had amended its legislation to make it increasingly compliant with WTO provisions on TRIMs.
He noted that in 2000, the Law on Amendment and Supplement to some Articles of the Law on
Foreign Investment had removed the requirement on foreign exchange self-balancing and the
obligation for foreign-invested enterprises to give priority to the purchase of domestic products;
foreign-invested enterprises were free to choose their own markets for products other than those listed
in Decision No. 718/BKH-QD. Viet Nam had no intention to reintroduce self-balancing
requirements.

331. The representative of Viet Nam submitted an action plan for the implementation of the
TRIMs Agreement in document WT/ACC/VNM/18, and a revised action plan in document
WT/ACC/VNM/18/Rev.1 of 31 October 2003. He stated that, in accordance with the revised action
plan, the import duty preferences contingent on localization ratio with respect to enterprises producing
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and assembling motorcycles specified in the Inter-Ministry Circular No. 176/1998/TTLT-BTC-BCN-

TCHQ had been eliminated in 2003. Decision No. 43/2006/QD-BTC of 29 August 2006 also
abolished policies of preferential import tariff rates contingent upon localization ratios with respect to
products and parts of mechanical/electric/electronic industries as from 1 October 2006. In addition,
the export ratio requirement had been eliminated by Decree No. 27/2003/ND-CP of 19 March 2003,
and the 2005 Investment Law and its Implementing Decree no longer conditioned the granting of
investment licenses or the receipt of investment incentives in the manner described in the TRIMs
Agreement.

332. The representative of Viet Nam confirmed that, without prejudice to Viet Nam's commitments
in paragraphs 286 and 288 of this Report, Viet Nam would comply fully with the TRIMs Agreement
upon its accession to the WTO. The Working Party took note of this commitment.

Free zones, special economic areas

333. The representative of Viet Nam said that Viet Nam had established 124 industrial and export
processing zones as of the end of July 2005 (see Table 21). Industrial zones were established by
Government Decision or Decision of the Prime Minister. The establishment and operation of
enterprises in export processing zones were governed by Government Decree No. 108/2006/ND-CP
of 22 September 2006 guiding the implementation of the 2005 Investment Law.

334. By the end of 2004, export processing zones and industrial zones had attracted
3,612 investment projects, of which 1,773 were foreign investment projects and 1,839 domestic
investment projects amounting to US$15.06 billion and VND 109,000 billion respectively. Ninety-
two per cent of these projects were from private investment sources and 8 per cent from State-owned
enterprises. Enterprises located in the zones included enterprises producing electric and electronic
components, footwear, handbags, textiles and clothing, animal feeds, metal components, medicines,
and food and beverages. Data on output and exports of enterprises located in industrial and export
processing zones were not available. He added that Viet Nam was trying to limit the establishment of
new zones to zones for regional development and hunger and poverty eradication in socio-economic
disadvantaged areas.

335. The representative of Viet Nam confirmed that establishment in such zones was not
contingent upon export performance or the use of domestic inputs. Government agencies responsible
for regulating the operations of industrial and export processing zones included the Ministry of
Planning and Investment, the Ministry of Industry, the Ministry of Construction, the Ministry of
Science and Technology, the Ministry of Trade and the Ministry of Home Affairs, in accordance with
their functions, competences, and mandates. In addition, the Ministry of Trade and Ministry of
Labour, War Invalids and Social Affairs had authorized the management boards of industrial and
export processing zones to implement certain administrative functions under their management. The
provincial People's Committee had authorized provincial management boards of industrial zones,
high-tech zones and economic zones to grant, amend, and withdraw foreign investment licenses for
projects valued at less than US$40 million. The Ministry of Planning and Investment would be
primarily responsible for ensuring the WTO compliance of the operations of industrial and export
processing zones.

336. Most incentives previously granted to enterprises located in industrial and export processing
zones took the form of exemptions and reductions of corporate income tax (see programmes V, VI
and VIII in document WT/ACC/VNM/42/Rev.1). Incentives were awarded to domestic and foreign
investors without discrimination. The 2005 Investment Law no longer provided for corporate income
tax incentives contingent upon export performance. Enterprises in export processing zones were
exempt from import and export duties for goods imported from or exported to foreign countries. They
were allowed to sell their products in the domestic market upon approval by the Ministry of Trade.
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However, all such products entered the domestic market of Viet Nam under the same tariff treatment
and customs procedures applicable to imported goods. Enterprises located in industrial zones could
import duty-free equipment, machinery and specialized means of transport (including spare parts and
accessories) for the initial establishment, expansion or rehabilitation of the project. Materials and
parts used in the production of exports were subject to import duty, which would subsequently be
refunded in proportion to the amount of those materials/parts used in exported products. He
confirmed that, in his assessment, regulations on import duty exemption were consistent with
Annexes II and III of the Agreement on Subsidies and Countervailing Measures.

337. Some Members stated that Viet Nam was using prohibited subsidies as incentives for firms to
locate in its export processing zones, as the benefits were tied to a specific level of exportation from
the zone. These Members requested Viet Nam to abolish all prohibited subsidies upon accession.
Viet Nam was also asked to ensure that its legislation made the sales inside the rest of Viet Nam
subject to the exempted taxes and tariffs. A Member requested confirmation from Viet Nam that the
preferential treatment for investments in high-tech parks, industrial zones and export processing zones
would not be granted in a manner inconsistent with the Agreement on Subsidies and Countervailing
Measures.

338. In reply, the representative of Viet Nam said that incentives for investments in export
processing zones were stipulated in Articles 32 and 37 of the 2005 Investment Law. He confirmed
that under the Decree guiding the implementation of the Law, all incentives for investments in export
processing zones would be WTO-consistent, i.e., incentives would not be contingent upon export
performance or local content. Specifically, enterprises in export processing zones would not be
required to export their products and would be entitled only to incentives in the form, inter alia, of
facilitation of procedures with respect to investment and rental of land and premises; and facilitation
in the supply and training of labour, and supply of water, power and other utilities. He added that the
preferential treatment provided by the Regulations on industrial zones, export processing zones and
high-tech parks were measures commonly applied by other countries to attract foreign direct
investment. The preferential measures applied to industrial zones, export processing zones and high-
tech parks had been described in the Notification pursuant to Article XVI:I of the GATT 1994 and
Article 25 of the Agreement on Subsidies and Countervailing Measures in document
WT/ACC/VNM/13/Add.2. He confirmed that, upon accession, and without prejudice to Viet Nam's
commitments in paragraphs 286 and 288 of this Report, preferential treatment for investments in
export processing zones would be granted only in a manner consistent with the Agreement on
Subsidies and Countervailing Measures.

339. The representative of Viet Nam confirmed that from the date of accession the Government of
Viet Nam would ensure enforcement of its WTO obligations in its export processing zones, industrial
zones, high-tech parks, and any other zones with similar incentives and objectives. In this regard, the
representative of Viet Nam confirmed that, prior to accession, the Laws on foreign investment and
domestic investment and related regulations would be amended to eliminate any provisions that
conditioned establishment in the zones, or the qualification for or receipt of tax or any other
incentives, on export, export performance or the use of locally produced goods. The representative of
Viet Nam confirmed that, without prejudice to Viet Nam's commitments in paragraphs 286 and 288 of
this Report, all industrial and export processing zone subsidies that fell within the meaning of Article
3 of the WTO Agreement on Subsidies and Countervailing Measures would be eliminated on or
before the date of accession, and that such subsidies would not be reintroduced. Moreover, no new
subsidies inconsistent with Article 3.1(a) or (b) would be introduced after accession. In addition,
from the date of accession, goods produced in export processing zones or industrial or other zones
with similar benefits and objectives under tax and tariff provisions that exempted imports and
imported inputs from tariffs and certain taxes, would be subject to normal customs formalities when
entering the rest of Viet Nam, including the application of tariffs and taxes. The Working Party took
note of these commitments.
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Government procurement

340. The representative of Viet Nam said that government purchases accounted for 14 per cent of
Viet Nam's GDP. His Government had promulgated Decree No. 88/1999/ND-CP on Procurement
Regulations on 1 September 1999. The Decree regulated uniformly the management of bidding
activities; the selection of consultants; procurement of goods; construction and installation; and the
selection of partners to implement projects in full or in part. Several governmental agencies, including
the Ministry of Investment and Planning in cooperation with the Ministry of Finance, the Ministry of
Trade, the Ministry of Construction, the State Bank of Viet Nam, and other heads of related
ministries/agencies had been involved in the elaboration of guiding documents to implement the
Decree.

341. The Government Decree had been supplemented and amended by Decrees
Nos. 14/2000/ND-CP of 5 May 2000 and 66/2003/ND-CP of 12 June 2003, and a Regulation on
Procurement had been issued together with the Government Decree in September 1999. Viet Nam's
legislation did not specify the procurement agencies and entities covered, but according to the
Regulation any purchase of goods and services or any investment by State agencies, mass
organizations and State-owned enterprises financed by the State budget had to be made in the form of
a tender. Viet Nam had not published any list of procuring entities, but the agencies involved were
mentioned in each bidding announcement. Statistics on the overall value of public sector purchasing
and the major procuring entities were not available in Viet Nam. Whether tenders for procurement
were open to international bidders, or not, was not provided in the relevant regulations, but
determined according to the nature and purpose of the procurement.

342. The 1999 Decree and the Regulation on Procurement had required foreign contractors to enter
into partnerships with Vietnamese contractors or undertake to employ Vietnamese sub-contractors
when participating in tenders for the selection of consultants, tenders for the purchase of goods, and
tenders for construction and installation in Viet Nam. The amendments introduced through
Government Decree No. 14/2000/ND-CP on 5 May 2000 limited this requirement to international
tenders for construction and installation in Viet Nam. The requirement applied to all construction
projects, including those which were part of a larger procurement contract.

343. Successful bidders were required to purchase and use materials and equipment produced,
processed or available in Viet Nam, with due account taken of quality, price, safety and
environmental considerations related to the procurement. The quality of materials and equipment
purchased in Viet Nam should meet the requirements stipulated in the tender invitation documents,
and be of equal quality to like materials and equipment purchased overseas. The price paid should
also be equal to or lower than that of like materials and equipment purchased overseas. Safety
requirements and "other necessary issues" would be stipulated in the tender invitation documents as
well as in the procurement contract.

344. Concerning procedures for publishing tenders, he said that the notification inviting bids and
the bid result were required to be made public. The opening of submitted bids was made public
under the terms stipulated in the call for tenders according to Article 13 of the Regulations on
Procurement, attached to Decree No. 88/1999/ND-CP. The opening report should include
information such as the name of the tender package, the date, time and location of the tender opening,
the names and addresses of the bidders, the bid price, the bid bond (warranty) and the implementation
schedule. The representatives of the party calling for tenders and the bidders were required to sign the
report. Although public notice of government procurement was compulsory, Viet Nam's legislation
did not specify any particular publication where these notices should be provided. Consequently,
public notices were made through either national or local newspapers, audio-visual media or other
mass media. Procuring agencies and entities announced their tenders in a least three consecutive
issues of widely circulated daily newspapers, or in the audio-visual and other mass media. The
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announcements should be made at least five days before the issue of tender invitation documents for
contracts worth less than VND 2 billion, and minimum ten days prior for larger tenders. Calls for
international tenders were announced in at least one English-language newspaper with wide
circulation in Viet Nam.

345. The representative of Viet Nam added that a new Law on Procurement had been adopted in
November 2005. The Law provided for greater transparency in the procurement process. It foresaw
the creation of a Procurement Gazette to provide general information on tendering activities,
invitations for tender, lists of tenderers participating in limited tendering proceedings, selection of
bids, information on enterprises prohibited to participate, or restricted, in the bidding process, etc.
The party calling for tenders was required to publish the terms and conditions of the tender in the
newsletter. The Law also aimed at decentralizing procurement decision-making to the ministries,
agencies and local authorities. It also identified bad practices and fraudulent behaviour, stipulated
penalties for violations, and included provisions concerning right of appeal and the settlement of
disputes.

346. A Member encouraged Viet Nam to continue in its ongoing efforts to make its procurement
systems more transparent and open to competition and to become an observer to the Committee on
Government Procurement upon accession as a first step towards joining the Government Procurement
Agreement. Noting that membership in the Government Procurement Agreement would bring
Viet Nam benefits both in terms of access to the procurement markets of other Agreement members
on a national treatment basis and in terms of transparency, another Member invited Viet Nam to
negotiate membership in the Government Procurement Agreement as part of its WTO accession and
to table an entity offer at the time of accession. Viet Nam was also encouraged to identify its
challenges and needs for technical assistance in implementing the Agreement.

347. The representative of Viet Nam replied that Viet Nam had made efforts to improve the legal
framework for government procurement to enhance its transparency and to harmonize the tender
process and procedures with international practice. The Ministry of Planning and Investment had
recently set up a website providing information on bidding procedures and opportunities. However,
wishing to focus its limited resources on the implementation of the multilateral agreements, Viet Nam
would consider joining the Government Procurement Agreement after WTO Accession.

Trade in civil aircraft

348. A Member stated that joining the Agreement on Trade in Civil Aircraft, including the duty
free treatment of imported aircraft and parts, would facilitate the maintenance of good air services and
support in Viet Nam and help enhance Viet Nam's services infrastructure and foster development and
growth. This Member requested Viet Nam to join the Agreement upon accession to the WTO.

349. In reply, the representative of Viet Nam noted that this was a plurilateral Agreement and that
participation in the Agreement was not an obligation. Viet Nam would consider joining the
Agreement on Civil Aircraft after accession.

Transit

350. Noting that permission from the Ministry of Trade was required for goods to transit through
the territory of Viet Nam, some Members questioned whether Viet Nam's regulations restricted the
freedom of transit as provided for under GATT Article V:2. Viet Nam was invited to provide further
justifications for its transit procedures and the conditions for granting transit permits, and to explain
how Viet Nam would bring its transit regime into conformity with the WTO Agreement.
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351. In response, the representative of Viet Nam said that provisions on transit had been reviewed
with a view to ensuring freedom of transit as laid down in Article V of the GATT. Transit of goods
was now regulated by Article 242 of the 2005 Commercial Law. The 2005 Commercial Law had
eliminated the requirement of prior permission. Pursuant to Article 242 of this Law, all goods owned
by foreign organizations or individuals were allowed to transit through the territory of Viet Nam,
except arms and ammunitions; and explosive and other highly dangerous commodities. These
excepted goods required permission from the Prime Minister to transit through the territory of
Viet Nam, and commodities subject to business prohibition or import and export prohibition required
permission from the Minister of Trade. Foreign organizations and individuals were required to hire
Vietnamese carriers or carriers from countries which had signed bilateral transit agreements with
Viet Nam (China, the Lao PDR and Cambodia). The selection of Vietnamese carriers was based on
past performance. Regulations were strict for the purpose of combating smuggling. Customs
clearance of goods in transit was required at the port of entry and at the port of exit. Documents to be
submitted at the customs house included: (i) for goods transported in their original condition, a list of
the goods in transit, to be submitted by the customs declarant or his/her representative; and
(ii) for goods that had to be warehoused or transhipped onto another type of transport means, a
customs declaration and a list of the goods in transit. For arms and ammunitions, explosives and other
highly dangerous commodities, and prohibited goods, a transit permit was also required. Customs
authorities allowed or denied transit on the basis of the list of restricted transiting goods, the customs
declaration and the transit permit, if required. Physical inspection of goods in transit was carried out
only if signs of a violation of law were detected. While in transit, goods were required to be
transported along the prescribed route and within the time allowed. Warehousing of goods in transit
was subject to approval by Customs. Consumption of goods in transit within the territory of
Viet Nam was forbidden, unless otherwise permitted by the Ministry of Trade, and any discrepancy
between the amount of goods entering and leaving Viet Nam required certification by Customs.
Domestic legislation did not stipulate any time-limit for Customs to process transit shipments, but
normal transit shipments were processed within four hours on average. Current procedures were, in
his view, not in violation of GATT Article V, and Viet Nam would therefore commit to observe fully
WTO rules on transit upon accession.

352. Some Members noted that goods in transit were subject to a transit fee of 1 per cent of the
value of the goods. These members questioned whether the fee was commensurate with the
administrative expenses entailed by transit or with the cost of the services rendered for individual
cases as required under GATT Article V:3.

353. The representative of Viet Nam replied that the 1 per cent transit fee had been abolished.
Current fees applicable to goods, including postal packages and parcels, and luggage, were calculated
according to the means of transport and the length of the journey. The fees for transit and escorting of
cargo are enumerated in Tables 22(a) and 22(b). Transiting goods were escorted when they could not
be sealed. In response to a question concerning the percentage of goods escorted, he said that no such
statistics were available.

354. He added that no fee was charged for approval of a request to warehouse goods in transit.
Goods warehoused at customs bond warehouses or bonded warehouses were charged a warehousing
fee in accordance with Inter-Ministerial Circular of the Ministry of Trade and General Department of
Customs No. 71/2000/TTLT/BTC-TCHQ of 19 July 2000. Transiting goods warehoused outside
customs warehouses or bonded warehouses were subject to the fees and charges of the enterprises
providing the warehouse services at the rates specified by those enterprises.

355. The representative of Viet Nam confirmed that his Government would apply any laws,
regulations and practices governing transit operations and would act in full conformity with the
provisions of the WTO Agreement, in particular Article V of the GATT 1994. The Working Party
took note of this commitment.
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Agricultural policies

(a) Imports – description of the types of border protection maintained

356. Some Members noted that Viet Nam was using bans, quotas, discretionary licensing and other
quantitative restrictions to regulate agricultural imports, and that the WTO Agreement on Agriculture
prohibited the use of quantitative restrictions to regulate such imports. A Member noted in particular
that Viet Nam was using discretionary licensing to restrict imports of dairy products, eggs, maize,
tobacco, salt, cotton, and sugar, and invited Viet Nam to eliminate all such measures without an
appropriate WTO justification by the date of accession. In addition, import restrictions on rice
appeared to violate the WTO Agreements on Agriculture and Import Licensing Procedures, and could
not be justified under the provisions of Article XI of the GATT 1994. As for the ban on imports of
cigarettes for health reasons, Viet Nam was reminded that Article III and Article XX of the
GATT prohibited the use of such measures if Viet Nam allowed the manufacture, sale and distribution
of cigarettes domestically (see also the section on "Quantitative import restrictions"). Viet Nam was
requested to identify, by tariff line, agricultural imports subject to non-tariff measures and undertake
to eliminate these measures prior to accession to the WTO. If necessary, Viet Nam should rely on
WTO-consistent measures, and ensure that imported items would be subject to the same treatment as
domestically-produced items, even if Viet Nam's policy aimed at human health protection. Viet Nam
was urged to maintain a tariff-only regime rather than resort to tariff-rate quotas and to provide
information, if applicable, on differences in treatment between State-owned corporations and private
companies in the allocation of licenses. Some Members noted that Viet Nam was seeking recourse to
apply Special Safeguards (SSGs) if necessary. These Members considered SSGs a transitional
measure linked to the Uruguay Round commitments of some Members, and thus a provision not
available to acceding governments. Viet Nam was asked to enter a commitment not to seek recourse
to SSGs.

357. The representative of Viet Nam replied that Viet Nam would consider using tariffs instead of
quantitative restrictions. As from the date of accession, Viet Nam did not intend to use quantitative or
other import restrictions on any agricultural product, except for measures allowed under the
provisions of WTO Agreements. He noted that all import restrictions in the form of discretionary
licensing, with the exception of the restriction applied to sugar, had been eliminated pursuant to Prime
Minister's Decision No. 46/2001/QD-TTg of 4 April 2001, Prime Minister's Decision
No. 91/2003/QD-TTg of 9 May 2003, and Prime Minister's Decision No. 187/2003/QD-TTg of
15 September 2003. Imported sugar was subject to discretionary licensing with a tariff of 30 per cent
on raw sugar and 40 per cent on refined sugar, but Viet Nam committed to replace discretionary
licensing by a TRQ mechanism as from the date of accession (see paragraph 167). Sugar was
included in Viet Nam's List of Sensitive Agricultural Products under the CEPT/AFTA framework and
would not be subject to tax reduction in the short term. He added that Viet Nam imposed line
management measures in the form of automatic import licensing on certain products. Viet Nam did
not apply any quotas nor any other form of quantitative restrictions on imported rice. As for the
import prohibition on cigarettes and cigars, it would be removed upon accession. Viet Nam did not
intend to develop its tobacco industry, but existing processing facilities were put to best use for the
benefit of tobacco-growing farmers. Viet Nam's legislation did not favour State-owned enterprises to
the detriment of the private sector. He added that all import surcharges had been eliminated in
December 2004. Therefore, surcharges based on the price differential between domestic and
international prices were no longer collected.

358. The simple average tariff on imports of agricultural products was 17.7 per cent in 1996
(document WT/ACC/VNM/3) and 27.1 per cent in 2004, an increase due to the adjustments of
Viet Nam's tariff schedule to the ASEAN harmonized system nomenclature, the conversion of
non-tariff barriers into tariffs, and the incorporation of ODCs in tariff rates.
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359. The representative of Viet Nam confirmed that, from the date of accession, Viet Nam would
apply border protection for agricultural products in a manner consistent with WTO Agreements, in
particular with Article 4 of the Agreement on Agriculture.

(b) Exports

360. The representative of Viet Nam said that Viet Nam imposed export restrictions or controls on
the products listed in Table 18 (see the section on "Export restrictions" for a discussion of these
measures). He noted that rice export quotas had been eliminated pursuant to Prime Minister's
Decision No. 46/2001/QD-TTg of 4 April 2001 and that Viet Nam was not applying any export
restriction on rice at present. Since 1998, the right to export rice, previously limited to State-owned
enterprises, had been extended to all Vietnamese enterprises regardless of form of ownership. However,
the right of foreign-invested enterprises was still restricted. Viet Nam proposed to grant foreign-
invested enterprises full rights to export rice as of 1 January 2011 (see the sections on "Trading rights"
and "Export restrictions").

361. A Member noted that State-owned enterprises purchased a major portion of Viet Nam's
agricultural production, and accounted for a large share of Viet Nam's exports, for example of rice
(60 per cent), coffee (70 per cent) and rubber (90 per cent). Viet Nam was requested to provide
information about the purchase prices fixed by State-owned enterprises, the relationship between
State-owned enterprises and the Price Stabilization Fund, and the functioning of this Fund.

362. The representative of Viet Nam replied that purchase prices for exported agricultural products
were determined by the enterprises themselves, subject to market conditions. State-owned enterprises
operated in the same manner as all other business enterprises. Enterprises had been treated equally in
relation to the Price Stabilization Fund irrespective of ownership form. The Price Stabilization Fund
had been established in 1993 pursuant to Decision No. 151/TTg and had aimed at regulating and
stabilizing domestic prices. The Fund's resources had arisen from imports and exports, price
differences between external and domestic prices, and windfall profits of producers operating under
advantageous conditions. In October 1999, the Price Stabilization Fund had been replaced by the
Export Promotion Fund. The purpose of the Export Promotion Fund, which was managed by the
Ministry of Finance, was to help enterprises producing and trading in exported products (mainly
agricultural products) to cope with adverse fluctuations in international market prices, to improve
their competitiveness, and to promote exports. The Fund was financed by surcharges on imports and
exports and resources granted from the State budget annually. However, as most of the surcharges
had been eliminated, this funding source had decreased gradually.

363. The representative of Viet Nam initially said that Viet Nam did not provide any export
support in the form of direct transfers from the State budget. However, Viet Nam had begun granting
direct budgetary export subsidies in 1998. Subsidies took the form of interest rate support; export
bonuses; support to cover losses for enterprises exporting rice, pork, and coffee; and support to
exports of vegetables and fruit.

364. Some Members were concerned that Viet Nam had introduced and maintained export
subsidies for agricultural products. Their expectation was that Viet Nam would not use agricultural
export subsidies on any product after accession to the WTO. These Members asked Viet Nam to
provide details of the steps it would take to eliminate export subsidies. A Member requested
information on export bonuses paid for a range of products including rice, coffee, canned vegetables,
canned fruit and pork in 2001.

365. The representative of Viet Nam replied that bonuses contingent on export performance had
been paid to enterprises exporting rice, coffee, pork, canned fruit and canned vegetables in 2001 in
accordance with Decision No. 65/2001/QD-BTC of 29 June 2001 of the Ministry of Finance. The
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export bonus programme had been continued in 2002, and extended to also cover beef and poultry
meat; fresh, dried and semi-processed fruit and vegetables; tea; peanuts; pepper; and cashew nuts
(Decision No. 63/2002/QD-BTC of 21 May 2002). Detailed information on subsidy per unit was
provided in document WT/ACC/VNM/13/Add.2, pages 20-22. He added that Vietnamese farmers
had faced particularly difficult conditions during 1999-2001 with large fluctuations in commodity
prices, and his Government had therefore provided support, including export subsidies, to stabilize
production and foster the development of the agriculture sector. However, his Government had
recently taken measures to bring support measures closer to WTO rules. Support had been shifted to
trade promotion activities and the export bonus regime had been amended in 2003-2004. Export
bonuses were now based on the annual turnover increase rather than on the export turnover. He
considered the level of Viet Nam's export subsidies negligible and with no significant distorting
effects on international trade.

366. The representative of Viet Nam agreed that, upon accession, Viet Nam would bind its
agricultural export subsidies at zero in its Schedule of Concessions and Commitments on Goods, and
not maintain or apply any export subsidies for agricultural products, without prejudice to Viet Nam's
rights and obligations arising from existing WTO rules. The Working Party took note of this
commitment.

(c) Internal policies

367. The representative of Viet Nam said that agricultural and rural development was a priority in
the economic and social strategy of his Government. Commercial banks were encouraged to provide
loans to agricultural projects and farmers on normal commercial terms. Soft loans could be provided
to poor farming households; to develop agriculture in mountainous or island regions, and areas
populated by ethnic minorities; as natural disaster relief, etc. Transformation of land reserved for rice
production to cultivation of other plants was not encouraged for food security reasons. However, his
Government presently allowed and facilitated diversification from rice to other plants or shrimp
breeding in areas where rice productivity was unstable or low. Except for land reserved for the
cultivation of rice, where the State had invested substantially in irrigation infrastructure, farmers were
free to decide their agricultural production.

368. He provided information on domestic support and export subsidies in agriculture for the
period 1999-2001 in document WT/ACC/SPEC/VNM/3 of 5 November 2002, last revised in
August 2006 (WT/ACC/SPEC/VNM/3/Rev.7). In calculating the Total Aggregate Measurement of
Support, Viet Nam applied a de minimis level of 10 per cent. He noted that most of Viet Nam's
support measures were considered "Green Box" policies. Viet Nam's commitments on domestic
support in agriculture are contained in Viet Nam's Schedule of Concessions and Commitments on
Goods annexed to Viet Nam's draft Protocol of Accession to the WTO.

369. Asked specifically about policies to support the sugar sector, the representative of Viet Nam
said that sugarcane was cultivated mainly in poor and disadvantaged areas, i.e., in the mountainous
midland, central coastal regions, highlands and in the Cuu Long delta. Policies supporting the sugar
sector aimed at improving the economic conditions and job creation in these disadvantaged regions.
In the past, sugar had mostly been produced by household sugar mills, characterized by low quality,
waste and environmental pollution. Since 1995, his Government had used funds from abroad and
domestic credits, and stimulated foreign direct investment to build refining plants. However, the new
plants had been unable to operate at full capacity, resulting in low productivity, high prices and,
consequently, import protection.

370. A Member requested more detailed information on specific measures applied to support
Viet Nam's coffee sector, including tax and credit policies, development assistance programmes and
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export subsidies. Viet Nam was asked to confirm that its coffee sector was now operating according
to market principles.

371. The representative of Viet Nam replied that, under cooperation agreements signed with
former Socialist partners in 1983, Viet Nam had received a loan of 30 million Transferable Roubles in
the form of merchandise such as fertilizer, tractors, petroleum products, trucks, etc. The loan, which
had been reimbursed in 1991, had enabled Viet Nam to sow coffee on 24,500 hectares of land.
Viet Nam was currently involved in two cooperation projects: (i) a technical assistance programme to
strengthen the research capacity of the coffee industry, and (ii) a VND 700 billion project to plant an
additional 40,000 hectares of arabica in North Viet Nam. About VND 400 billion for the arabica
coffee project had been financed through a loan from an overseas development agency. The coffee
sector was, in his view, operating in accordance with market principles. In 2000 and 2001, Viet Nam
had purchased 150,000 tons (representing some 20 per cent of domestic production) for temporary
stockholding. However, the strategy had failed and the stocks had subsequently been exported at a
loss. The low price of Viet Nam's coffee reflected the high productivity of the domestic coffee
industry due to good quality soil and favourable climatic conditions. Viet Nam's coffee prices tracked
fluctuations at the London Commodity Exchange (LIFFE). The gap between Vietnamese and LIFFE
prices, ranging from US$150 to more than US$200, was mainly due to temporary oversupply in
Viet Nam and the gap between the FOB price in Viet Nam and the CIF price in London. More than
90 per cent of Viet Nam's coffee production was exported, mainly in the form of green coffee.
Roasted and ground coffee was largely consumed domestically.

372. In response to a specific question, the representative of Viet Nam confirmed that Viet Nam
had adopted a rice production adjustment policy, which consisted mainly in investments for the
irrigation of high productivity rice cultivated areas, and support for irrigation and provision of
extension services to farmers in low-productivity rice cultivated areas to encourage shifting to aquatic
and fruit production.

373. The representative of Viet Nam confirmed that Viet Nam would apply subsidies on
agricultural products in a manner consistent with WTO rules, in particular the Agreement on
Agriculture, and Viet Nam's domestic support tables circulated in document
WT/ACC/SPEC/VNM/3/Rev.7 and contained in Viet Nam's Schedule of Concessions and
Commitments on Goods.

Fisheries

374. The representative of Viet Nam said that his Government was implementing a comprehensive
programme to develop aqua-culture industries. The industries were managed by enterprises,
households and fishermen, and cooperatives, and relied to a large extent on technical assistance by
government experts through a fisheries extension system, training and management guidance for
labourers in the sector. Infrastructure, including the construction of refrigerated facilities and
facilities for the construction and repair of fishing boats, was also being developed. His Government
was offering long-term loans to fishermen to build or upgrade offshore fishing boats, and encouraged
the introduction of new technologies. His Government had also promulgated the Law on Fisheries, as
well as standards and regulations, with a view to conforming to regulations on hygiene, food safety
and veterinary requirements issued by Codex and the Code of Conduct for Responsible Fisheries.

375. As of 31 December 2003, 1,468 fisheries enterprises operated in Viet Nam, with an average
capital of approximately VND 0.5 billion. Fisheries industries, including related-services sectors,
employed about 5.4 million people. In 2004, this sector had contributed to VND 27,474 billion to
Viet Nam's GDP. Fisheries production had increased on average by 9 per cent annually between 2000
and 2004. Foreign direct investment in this sector had amounted to US$7.8 million in 2004
(five projects) and the exporting turnover to US$2.4 billion. Exports had grown by 13 per cent on
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average between 2000 and 2004 and imports by 84 per cent. The importing turnover had increased
from US$30.65 million in 2000 to US$64.17 million in 2002. Imports of feeds and chemicals for
aquaculture also had risen in this period.

376. Import licenses for specialized fishery products mentioned in Decision No. 344/2001/QD-
BTS of 2 May 2001 and Decision No. 20/2003/QD-BTS of 12 December 2003 of the Ministry of
Fisheries, including seeds, feed, medicines, vaccines, bio-chemical treatments, and growth stimulants,
applied only to new products, in which case a licence for experimental import was required. The
Decision stipulated the requirements and procedures relating to import and export of specialized
fishery products. Quarantine requirements and quarantine certificates were applied for health
protection purposes − to prevent the spread of infectious diseases in the aqua-culture industry − in
accordance with the 2004 Veterinary Ordinance, Decree No. 33/2005/ND-CP and the Quarantine
Directive No. 2596/CLTY-TY for NAFIQAVED. Imported fish and fish products were required to
have been quarantined and certified by the competent authorities of the exporting country. This
measure aimed at ensuring that the products were free from diseases listed on the OIE Diseases of
Concern and met the requirements of the OIE Aquatic Animal Health Code. Upon entry into
Viet Nam, Vietnamese quarantine authorities checked both the documentation and the animals.
Infected animals were either returned to the exporting country or destroyed. He added that, in his
view, Viet Nam's export quarantine requirements conformed to the OIE regulations and requirements
of the importing country, and Viet Nam's quarantine certification on export and import of aqua-
products conformed to the requirements of the Quarantine Certification Form of the OIE and the
Aquatic Animal Health Code. The Ministry of Fisheries could ban exportation of rare marine species
threatened by extinction and set conditions for the export of rare living marine species with high
economic value if considered necessary to preserve resources.

TRADE-RELATED INTELLECTUAL PROPERTY RIGHTS (TRIPS)

1. General

(a) Intellectual property protection

377. The representative of Viet Nam said that since the early stages of Viet Nam's accession
process the main legal instruments for the protection of intellectual property in Viet Nam had been the
Civil Code of 1995 (Part Six); Government Decree No. 63/CP of 24 October 1996 on Detailed
Regulations on Industrial Property; Circular No. 3055/TT-SHCN of 31 December 1996 of the
Ministry of Science, Technology and Environment on Guiding the Implementation of the Provisions
on the Procedures for Establishing Industrial Property Rights, and a number of other procedures in
Decree No. 63/CP; Government Decree No. 76/CP of 29 November 1996 on Guiding the
Implementation of the Provisions on Copyright in the Civil Code; Circular No. 23-TC/TCT of
9 May 1997 of the Ministry of Finance on Industrial Property Fees; and Circular
No. 166/1998/TT-TC of 19 December 1998 of the Ministry of Finance on Copyright Registration
Fees.

378. The representative of Viet Nam explained that in 2005, Viet Nam had promulgated
amendments to the Civil Code, which reaffirmed the basic civil principles of intellectual property
rights (Part VI of the Code), as well as an Intellectual Property Law governing all aspects of
intellectual property rights. The Civil Code (Law No. 33/2005/QH11 of 14 June 2005 replacing the
1995 Civil Code - thereafter referred to as the 2005 Civil Code) had entered into force on
1 January 2006. As for the Intellectual Property Law (Law No. 50/2005/QH11 of 29 November 2005
- thereafter referred to as the 2005 Intellectual Property Law), it became effective on 1 July 2006.
These two texts formed a complete and uniform system of regulations on intellectual property, which
would replace previous legislation. He noted that the new system was, to a large extent, based on the
previous one. In case of conflict between the 2005 Intellectual Property Law and the provisions on
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intellectual property of the 2005 Civil Code, the former would apply (Article 5.2 of the
2005 Intellectual Property Law). Various decisions and decrees on copyright, industrial property,
plant varieties and enforcement of intellectual property rights guiding the implementation of the
2005 Intellectual Property Law had been adopted in September 2006: Decree No. 100/2006/ND-CP
of 21 September 2006 guiding the implementation of a number of articles of the Civil Law and
Intellectual Property Law concerning copyright and related rights; Decree No. 103/2006/ND-CP of
22 September 2006 providing detailed provisions and guidelines for implementing certain articles of
the 2005 Intellectual Property Law concerning industrial property; Decree No. 104/2006/ND-CP of
22 September 2006 providing detailed provisions and guidelines for implementing certain articles of
the 2005 Intellectual Property Law concerning rights to plant varieties; Decree No. 105/2006/ND-CP
of 22 September 2006 providing detailed provisions and guidelines for implementing certain articles
of the 2005 Intellectual Property Law regarding the protection of intellectual property rights and State
management of intellectual property; Decree No. 106/2006/ND-CP of 22 September 2006 on handling
administrative violations in the industrial property field; Decision No. 69/2006/QD-BNN of 13
September 2006 of the Minister of Agriculture and Rural Development on data confidentiality of
testing data of agro-chemical products; and Decision No. 30/2006/QD-BYT of 30 September 2006 of
the Minister of Health on promulgation of regulations on data protection applied to Drug Registration
Dossiers. In addition, the Ministry of Culture and Information, the Ministry of Science and
Technology and the Ministry of Agriculture and Rural Development would promulgate circulars
guiding the implementation of procedures on registration of copyright and related rights, industrial
property rights, and plant varieties; on industrial property representatives; and on transfer of industrial
property.

(b) Responsible agencies for policy formulation and implementation

379. The representative of Viet Nam said that the main ministries and agencies responsible for IPR
policy formulation and implementation were the Ministries of Science and Technology; Culture and
Information; Agriculture and Rural Development; Justice; Finance; and Trade; the General Customs
Department (under the Ministry of Finance); the National Office of Intellectual Property (under the
Ministry of Science and Technology); and the Copyright Office (under the Ministry of Culture and
Information). Administrative enforcement of IPR legislation was entrusted to the customs offices, the
market control agencies, the Economic Police, the Culture and Information Inspectorates, the Science
and Technology Inspectorates, and the People's Committees at provincial and district levels.

380. Concerning the tasks of the administrative enforcement agencies, he said that, pursuant to
Article 200 of the 2005 Intellectual Property Law, inspectorates, market control agencies, customs
offices, police agencies and People's Committees were responsible for handling infringements of
intellectual property rights within their own jurisdiction and for imposing administrative remedies or,
in appropriate cases, preventive measures and measures to ensure the imposition of administrative
sanctions. Customs authorities were also in charge of the application of border control measures on
intellectual property-related imports and exports. The jurisdiction and competences of the above-
mentioned agencies had been detailed in Government Decree No. 106/2006/ND-CP of
22 September 2006 on handling administrative violations in the industrial property field.

(c) Participation in international intellectual property agreements

381. The representative of Viet Nam said that Viet Nam had been party to the Paris Convention for
the Protection of Industrial Property and the Madrid Agreement on International Registration of
Marks since 1949; the Convention establishing the World Intellectual Property Organization since
1976; and the Patent Cooperation Treaty since March 1993. Viet Nam had become an official party
to the Berne Convention on 26 October 2004, to the Geneva Convention on 6 July 2005, to the
Brussels Convention on 12 January 2006, and to the Protocol relating to the Madrid Agreement
concerning the international registration of marks on 11 July 2006. Viet Nam had concluded bilateral
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agreements on the protection of intellectual property with the United States and Switzerland. He
expected Viet Nam to join the Rome Convention and the International Union for the Protection of
New Varieties of Plants (UPOV) Convention in late 2006. He confirmed that Viet Nam's Law on
Conclusion, Accession and Implementation of International Treaties of 2005 provided for the direct
application, in whole or in part, of international treaties to which Viet Nam was a party (see
paragraph 119) as decided by the National Assembly. In case of differences between Vietnamese
laws on intellectual property rights and international treaties to which Viet Nam was a party, the
provisions of the latter would apply, as prescribed in Article 5.3 of the 2005 Intellectual Property
Law.

382. Viet Nam had so far not taken any decision on accession to the IPIC Treaty, as the level of
protection afforded by this international treaty would essentially be covered by Viet Nam's eventual
adherence to the TRIPS Agreement. Viet Nam had no plans to ratify and join the WIPO Copyright
Treaty (WCT) or the WIPO Performance and Phonograms Treaty (WPPT). However, the substantive
provisions of the WCT and WPPT had been incorporated in the 2005 Intellectual Property Law.

(d) Application of national and MFN treatment to foreign nationals

383. The representative of Viet Nam said that Viet Nam applied the national treatment principle in
accordance with the Paris Convention for the Protection of Industrial Property. Viet Nam also
provided Most Favoured Nation treatment to nationals of other countries consistent with other
international agreements to which Viet Nam was a party.

384. A Member noted that Viet Nam appeared to require foreign nationals not having a
representative office in Viet Nam to use specially licensed agents to establish or enforce trademark,
design and patent rights, and asked whether this requirement also applied to copyright protection.
Concerned that these provisions might impose a burden on foreign applicants, restrict access and hamper
the development of an effective intellectual property system, this Member asked what steps Viet Nam
would take to ensure equal treatment between foreign and domestic right holders.

385. In reply, the representative of Viet Nam said that the 2005 Intellectual Property Law did not
require foreign natural or legal persons to establish or enforce copyright nor to carry out any procedure
other than the establishment of industrial property rights through intellectual property agents. The
requirement to use Vietnamese industrial property agents under Article 89.2 of the 2005 Intellectual
Property Law applied only to foreign non-residents and foreign legal persons without legal
representation or an effective industrial or commercial presence in Viet Nam − the requirement was
aimed at protecting the interests of the right holder and facilitating his/her communication with the
competent State authorities and was, in his view, in conformity with international practice and
exceptions to national treatment allowed under the TRIPS Agreement.

(e) Fees and taxes

386. The representative of Viet Nam said that current regulations specified ten types of fees related
to administrative procedures for the establishment, maintenance and protection of industrial property
rights. Most fees were in the US$1-60 range; fees related to the establishment of rights in respect of
inventions amounted to US$100, and the annual maintenance fees ranged from US$16 to US$234. He
added that Viet Nam imposed a tax on income derived from royalties. The tax rate was 5 per cent for
non-resident individuals and enterprises in Viet Nam. For resident individuals and enterprises, income
derived from royalties was subject to the provisions of the Ordinance on Income Tax for High Income
Earners and the Law on Corporate Income Tax.

387. A Member stated that if Viet Nam charged a fee in addition to the application fee to enjoy a
priority right, then this practice would be contrary to the Paris Convention. The representative of
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Viet Nam held the view that the Paris Convention prohibited the collection of fees for late filing of
documents, but not the application of fees with respect to priority right claims. He considered
Viet Nam's fee justified by the additional work involved in comparing the two applications, adding
that some WTO Members appeared to apply similar provisions.

388. Some Members noted that Viet Nam had reconsidered amending Circular No. 23 TC/TCT of
the Ministry of Finance of 9 May 1997 to provide uniform fees and charges for both foreigners and
Vietnamese, as Viet Nam had taken the view that fees and charges levied in the area of industrial
property were a matter of administrative procedures and thus a permitted exception to the national
treatment principle (Article 2 of the Paris Convention). A Member pointed out that the exceptions to
national treatment in Article 2 of the Paris Convention referred only to judicial and administrative
procedures, jurisdiction, and the designation of an address for service or appointment of an agent,
adding that the national treatment provision of the TRIPS Agreement expressly included matters
affecting the acquisition and maintenance of intellectual property rights such as fees and related
charges. This Member urged Viet Nam to amend Circular No. 23 TC/TCT as early as possible.

389. The representative of Viet Nam replied that differential fees and charges had been annulled
by the Circular of the Ministry of Finance No. 132/2004/TT-BTC on industrial property fees and
charges promulgated on 30 December 2004, replacing Circular No. 23 TC/TCT of 9 May 1997.

2. Substantive standards of protection, including procedures for the acquisition and

maintenance of intellectual property rights

(a) Copyright protection

390. The representative of Viet Nam said that according to Article 14 of the 2005 Intellectual
Property Law, literary, artistic, and scientific works protected included literary and scientific works,
textbooks, teaching materials, and other works in the form of letters or other writing characters;
lectures, presentations and other speeches; press works; musical works; dramatic works;
cinematographic works and works created by similar methods (hereinafter referred to as
cinematographic works); fine art works and applied art works; photographic works; architectural
works; graphics, sketches, maps, drawings relevant to topography and scientific works; folk artistic
and literary works; and computer programmes and compilations of data. "Scientific works" covered
works referring to sciences such as written theoretical works in the natural, social, technological, and
economic sciences. "Press works" were works published in newspapers. "Other works" was an open
provision referring to other forms of works not mentioned in the list, but subject to copyright protection.
Protection would not be granted for the works above if they were contrary to the social morality, public
order or harmful to national defence and security.

391. Copyright was provided for original works irrespective of form, language used for expression,
and the quality of the works. Copyright arose from the moment the work was created in a concrete
material form irrespective of whether or not it was a registered work (Article 739 of the 2005 Civil
Code and Article 6.1 of the 2005 Intellectual Property Law). Works existing prior to the entry into
force of the 2005 Civil Code were protected in accordance with Article 220 of the 2005 Intellectual
Property Law and paragraph 2 of the National Assembly Resolution on the implementation of the
2005 Civil Code if their term of protection had not expired and if they were not in violation of Civil
Code provisions. He confirmed that such works were protected in the same way as works created
after the entry into force of the Civil Code. With regard to unregistered copyrights/related rights,
authorship will be presumed where on a copy of the original work the author's name appears in the
usual manner. With regard to a registered copyright, unless the declaration in the application for
copyright registration was false, an author or owner of a registered work would not be obliged to
justify his/her ownership right over the work in case of dispute. In response to a question concerning
the application of the national treatment principle, he noted that the 2005 Intellectual Property Law
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guaranteed the implementation of Article 3 of the TRIPS Agreement and Article 3 of the Berne
Convention. Pursuant to Article 13 of the Law, nationals from any Member of the Berne Convention
or the WTO would be eligible for copyright protection in Viet Nam.

392. A Member noted that Article 7 of the Ordinance on Copyright Protection of 1 July 1994
contained broad provisions for denial of copyright and asked Viet Nam whether it intended to amend
its law to comply with Article 9.2 of the Berne Convention. Referring to the Berne Convention
requirement for automatic protection free of formalities, the Member also requested an explanation
for the reference in Article 5 of the Ordinance to grant protection to authors who did not register but
"have needs for copyright", in contrast to the reference to protection granted on the basis of
registration.

393. The representative of Viet Nam replied that the Ordinance on Copyright Protection of 1994
had expired on 1 July 1996 and that all copyright-related provisions had been incorporated in the 1995
Civil Code (Chapter 1, Part Six), and subsequently in the 2005 Civil Code and 2005 Intellectual
Property Law. These texts had brought copyright legislation into line with the TRIPS Agreement and
the Berne Convention and did not require registration for protection of copyrights.

394. The voluntary registration process was now governed by Articles 49 to 55 of the
2005 Intellectual Property Law. The author or the copyright owner of a work filed the application and
related documents with the Copyright Office of Viet Nam (COV). The COV decided on the granting
of a Registration Certificate within 15 days from the date of receipt of the application (Article 52 of
the 2005 Intellectual Property Law).

395. Pursuant to Article 13.2 of the 2005 Intellectual Property Law, the works of foreign
individuals or foreign organizations which were protected in Viet Nam included (i) works published
in Viet Nam for the first time and not published in any foreign country, or works published in
Viet Nam within 30 days from the date of their first publication in other nations; and
(ii) works eligible for protection in Viet Nam in accordance with international treaties to which
Viet Nam was a party.

396. Right holders had the exclusive right of reproduction, broadcasting/performance, distribution,
and creation of derivative works (Article 738.3 of the 2005 Civil Code and Articles 20, 29.3, 30, and
31 of the 2005 Intellectual Property Law). Limitations to author's rights were laid down in Articles 25
and 32 of the 2005 Intellectual Property Law. A Member noted that the terms "cultural gatherings"
and "promotional campaigns" used in Article 25.1(e) could be interpreted so as to allow for
commercial gain other than through the sale of tickets, which would appear to conflict with the Berne
Convention and the TRIPS Agreement. In response, the representative of Viet Nam said that this
provision only referred to cultural performances without a commercial purpose. A Member noted that
the parameters in Article 25 and Article 32 for use without permission or compensation appeared to
be broader than allowed under the Berne Convention and the TRIPS Agreement and requested
Viet Nam to clarify the scope of these provisions. A Member also asked Viet Nam to confirm that its
legislation did not allow libraries and archives to make and distribute unlimited copies of works in
digital form nor limited importation to a single copy for personal use. The representative of Viet Nam
confirmed that, in response to Members’ concerns, Viet Nam had narrowed the scope of the
limitations and exceptions to copyright in Articles 25 and 32 of the 2005 Intellectual Property Law,
with a view to conforming to the TRIPS Agreement and the Berne Convention, in Decree
No. 100/2006/ND-CP of 21 September 2006 guiding the implementation of the 2005 Intellectual
Property Law relating to copyright and related rights.

397. A Member noted that Articles 26 and 33 of the 2005 Intellectual Property Law provided that
broadcasting organizations may use "published works" and "related rights" without the authorization
of the right holder, but must pay royalties or remuneration. The Member asked how Viet Nam would
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ensure that the remuneration was equitable as required under the Berne Convention. The
representative of Viet Nam stated that Berne Article 11bis would be implemented directly and thus
the equitable remuneration standard would be applied. Furthermore, he confirmed that collecting
societies existed to carry out activities on behalf of the right holder, including the collecting of
remuneration, but only as authorized by the right holder.

398. Pursuant to Articles 26.1 and 33.1 of the 2005 Intellectual Property Law, organizations and
individuals using published works or sound/video recordings for sponsored broadcasting programmes,
or programmes with advertisements or involving money collection in any form did not have to obtain
permission from the right holder, but were required to pay royalties in accordance with Government's
regulations. Organizations and individuals using works or sound/video recordings in accordance with
the provisions of Articles 26.1 and 33.1 should not influence the normal exploitation of the works nor
prejudice the rights of the authors, copyright owners, performers, sound/video recording producers or
broadcasting organizations. He noted that Article 26.1 did not apply to cinematographic works.
In response to a Member who noted that the exceptions provided for in Articles 26 and 33 appeared to
be too broad and therefore inconsistent with the TRIPS Agreement, the representative of Viet Nam
said that the exceptions stipulated in these Articles were limited to cases which did not conflict with a
normal exploitation of the work and did not prejudice the rights of the right holder. He noted that
broadcasting organizations in Viet Nam were operated by the State and were required to pay royalties
only when they broadcasted sponsored programmes, programmes with advertisements, or
programmes involving money collection.

399. Authors or owners of works whose rights were being infringed were entitled to request the
organization or individual having committed the acts of infringement to stop his infringement acts,
apologize, publicly rectify and compensate for damages; request the competent State agencies to
handle infringement acts in accordance with the provisions of the Intellectual Property Law and other
related laws and regulations; or initiate a lawsuit at a competent court or an arbitrator to protect their
legitimate rights and interests (Article 198 of the 2005 Intellectual Property Law). Criminal remedies
were stipulated in Article 131 of the Criminal Code. Violators could face a fine of VND 200 million
or up to three years imprisonment. Recourse to civil remedies would depend upon the level of
damage caused by the person making the infringement acts. Eight copyright infringement cases had
been brought before the civil courts so far. Pursuant to Articles 57 and 58 of the 2001 Customs Law,
the right holder could also request customs offices to halt clearance temporarily of infringing
imported or exported goods.

400. A Member had been informed by industry sources that the virtual absence of legally
authorized distribution of first-run motion pictures in Viet Nam created incentives and opportunities
for piracy, and asked what steps Viet Nam intended to take to allow legal importation of first-run
motion pictures.

401. The representative of Viet Nam replied that all films being shown in theatres in Viet Nam
were legally authorized. The Ministry of Culture and Information approved all imports of motion
pictures, videotapes and DVD. Imports were effected through FAFIM under the Ministry of Culture
and Information (Article 15 of Government Decree No. 48/CP of 17 July 1995). However,
Government Decree No. 26/CP of 3 August 2000 and Article 3 of Circular No. 28/2000/TT-BVHTT
of the Ministry of Culture and Information authorized cinema businesses possessing or having held
using rights for cinema theatre motion pictures for minimum five years, and whose cinema theatres
met the requirements set by the Ministry of Culture and Information and the Ministry of Construction,
to import motion pictures - not necessarily through FAFIM - to be shown in their cinema theatres.
The monopoly rights conferred to FAFIM extended only to the importation of video tapes and DVD.
In deciding the number of foreign films approved for importation, the Ministry would take into
account the number of films produced locally and the capacity of the domestic distribution network.
All locally-produced and imported films were screened pursuant to Decision No. 2455/QD-DA on
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movie inspection of 8 August 1997. Viet Nam television coordinated importation of films for
broadcasting with the Ministry of Culture and Information.

402. Asked specifically about Viet Nam's regulation of digital copyright issues, the representative
of Viet Nam said that digital copyright protection was provided for in Articles 4.10, 20.1(dd), 29.3(d),
30.1(b), and 31.1(d) of the 2005 Intellectual Property Law. The principles and forms of fair use
exceptions were laid down in Articles 25 and 32 of the 2005 Intellectual Property Law. Provisions on
technological protection measures for protected copyright had been included in Articles 28 and 35 of
the 2005 Intellectual Property Law. As to Internet services, Article 6.1 of Decree No. 55/2001
required compliance with the respective regulations under the Law on Newspapers, the Law on
Publishing, the Ordinance on Protection of State Secrets, and other laws and regulations on
intellectual property and Internet information management. The Decree prohibited strictly theft and
unlawful use of passwords, codes and private information of individuals or entities on the Internet.

403. Some Members observed that it had been brought to their attention that some agencies of the
Government of Viet Nam used computer software that had not been authorized by the right holder.
These Members also noted that an agency of the Government of Viet Nam and a State-owned
enterprise were providing unlicensed cable television programming to Vietnamese customers. They
requested such a practice should be eliminated by Viet Nam in the context of its accession to the
WTO and the implementation of the obligations in the WTO Agreement on TRIPS. The
representative of Viet Nam confirmed that prior to the date of accession, Viet Nam would issue
appropriate legal instruments mandating that all government agencies use only legitimate computer
software and not infringe the copyright of such software. Such measures would regulate the
acquisition and management of all software for use by government agencies. The representative of
Viet Nam also confirmed that prior to the date of accession, Viet Nam would issue appropriate legal
instruments mandating that all cable television purveyors provide only fully licensed products to their
customers. The Working Party took note of these commitments.

(b) Trademarks, including service marks

404. The representative of Viet Nam said that trademarks were protected in accordance with
Articles 750 to 753 of the 2005 Civil Code and Part III of the 2005 Intellectual Property Law.
Mandatory registration was not required for any goods or services. All trademark registrations were
published in the Official Gazette of Industrial Property.

405. A trademark could be words, letters, pictures, figures − including three-dimensional figures −
or a combination of such elements represented in one or many colours (Article 72 of the
2005 Intellectual Property Law). A sign capable of distinguishing goods or services of different
owners could be protected as trademark, unless it was excluded from protection under Article 73 of
the 2005 Intellectual Property Law. Signs excluded from protection included signs identical with or
confusingly similar to national flags, national emblems; flags, emblems, armorial bearings,
abbreviations, full names of State agencies, political organizations, socio-political organizations,
socio-political professional organizations, social organizations or socio-professional organizations of
Viet Nam or international organizations, unless so permitted by such agencies or organizations; real
names, alias, pen names or images of leaders, national heroes or famous persons of Viet Nam or
foreign countries; certification seals, control seals, warranty seals of international organizations; and
signs likely to mislead, confuse or deceive consumers as to the origin, functional parameters, intended
purposes, quality, value or other characteristics of the good or service. While Viet Nam's laws did not
list personal names as signs that could be protected as trademarks, personal names were, as words,
ex officio recognized as signs that could be registered pursuant to Article 72.1 of the 2005 Intellectual
Property Law. Applications for registration of marks were filed with the competent State authority
(the National Office of Intellectual Property). In accordance with Article 89.2 of the 2005 Intellectual
Property Law, foreign natural persons not resident in Viet Nam and legal persons not industrially or
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commercially established in Viet Nam were required to file applications for trademark registration
through a legally operating industrial property representative of their choice. Use was not a condition
for entitlement to file an application for registration of a trademark. A sign which did not possess a
distinctive character could be protected if it had been widely used and recognized as a trademark
(Article 74.2 of the 2005 Intellectual Property Law). Current laws and regulations also applied to
service marks. Well-known marks were protected under Articles 74.2(i), 75, and 129.1(d) of the
2005 Intellectual Property Law. These provisions were, in his view, in compliance with the Paris
Convention and the TRIPS Agreement.

406. Any contract of assignment of a trademark right needed to be registered with the National
Office of Intellectual Property. An assignment contract which had not been registered would be
invalid. In response to a specific question, he noted that Viet Nam's laws did not oblige a trademark
assignor to transfer, together with the trademark, the business to which the trademark belonged
(Article 139 of the 2005 Intellectual Property Law). Thus, the trademark owner had the right to
assign his trademark without the transfer of business in compliance with Article 21 of the TRIPS
Agreement.

407. Legal entities, including charitable organizations, could apply for trademark registration only
if legally engaged in business activities (production, service or trading), in accordance with
Articles 87.1 and 87.2 of the 2005 Intellectual Property Law. However, charitable entities not
engaged in business activities were protected against non-authorized registration of signs and
designations identical with or similar to their emblems or designations according to Article 73.2 of the
2005 Intellectual Property Law.

408. Concerning co-ownership of trademarks, a Member noted that Viet Nam appeared not to
allow a trademark to have more than one owner. Several countries allowed joint ownership of
trademarks, not to be confused with collective trademark rights, and against this background
Viet Nam's provisions would seem unduly restrictive - possibly due to a misinterpretation of
Article 5(c) of the Paris Convention - and could provide a limitation on the rights of foreign trade
mark owners to seek protection in Viet Nam. In reply, the representative of Viet Nam said that
neither the TRIPS Agreement nor the Paris Convention required recognition of jointly owned
trademarks. Nevertheless, provisions on the right to register such marks had been included in
Article 87.5 of the 2005 Intellectual Property Law.

409. A Member requested information about the right of appeal of administrative decisions
provided for in the TRIPS Agreement, as Viet Nam appeared not to be in compliance with the
requirement for judicial review of administrative decisions. The representative of Viet Nam replied
that judicial review of any administrative decision was guaranteed by the Law on Complaints and
Denunciations of 1998, as amended in 2005, and the Ordinance on Procedures for Settlement of
Administrative Cases of 1996, as amended in 2006. Pursuant to these texts, decisions relating to the
establishment, maintenance, termination and invalidation of trademarks, and industrial property rights
in general, having been appealed to the Director General of the National Office of Intellectual
Property could be further appealed, at the appellant's discretion, either to the Minister of Science and
Technology or to the Administrative Court, in accordance with Article 39 of the Law on Complaints
and Denunciations of 1998, as amended in 2005, and Article 2 of the Ordinance on Procedures for
Settlement of Administrative Cases of 1996, as amended in 2006. As such, in his view, existing laws
and regulations provided an opportunity for both judicial and administrative review in compliance
with the TRIPS Agreement.

410. He added that the scope of trademark protection, which under previous legislation had been
narrower than the requirement in Article 16.1 of the TRIPS Agreement, had been extended by Decree
No. 06/2001/ND-CP of 1 February 2001. The provisions of Decree No. 06/2001/ND-CP had
subsequently been included in Article 129.1 of the 2005 Intellectual Property Law. In particular,
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Article 129.1 stipulated as infringement of a trademark owner's rights the use of signs identical with
or similar to a protected mark for goods or services identical with, similar to or related to those in the
list registered with the mark if such use was likely to cause confusion as to the origin of the goods or
services. He further noted that Articles 46, 181, 287, and 289 of the 2005 Commercial Law required
the concerned parties to ensure the legality of intellectual property rights in commercial transactions,
and Articles 109, 134 and 320 of the Commercial Law prohibited acts deceiving and confusing
customers, as well as acts of displaying false advertisements or counterfeit goods.

411. The definition of a well-known mark as "a mark widely known to consumers throughout the
territory of Viet Nam" and the criteria for the recognition of well-known marks were provided in
Articles 4.20 and 75 of the 2005 Intellectual Property Law. Pursuant to Article 75, the criteria
included information on the number of relevant consumers knowing the mark by purchasing or using
the goods or services bearing the trade mark; the number of countries in which the trademarked goods
and services were being sold, providing trademark protection or recognizing the trademark as well-
known; generated sales revenue; period of continuous use; indications of widespread reputation; the
value of the trademark in terms of licensing, contribution to an investment asset, etc. Ownership of
well-known marks should be established on the basis of use without registration (Article 6.3(a) of the
2005 Intellectual Property Law). He confirmed that in drafting the 2005 Intellectual Property Law,
Viet Nam had taken account of the provisions of the Joint Recommendation concerning the
Provisions on the Protection of Well-Known Marks adopted by the Assembly of the Paris Union and
the General Assembly of the World Intellectual Property Organization (WIPO) in September 1999.
He considered Viet Nam's system for the recognition of well-know marks to be fully consistent with
the TRIPS Agreement, as well as with paragraph 1 of Article 6bis of the Paris Convention.

(c) Geographical indications, including appellations of origin

412. The representative of Viet Nam said that geographical indications were protected under
Articles 750 to 753 of the 2005 Civil Code and Part III of the 2005 Intellectual Property Law. The
2005 Intellectual Property Law provided for a single model of protection applicable to all types of
geographical indications, including appellations of origin. Pursuant to Article 6.3 of the Law, industrial
property rights of geographical indications, including appellations of origin, were established on the
basis of registration with the competent State authority (the National Office of Intellectual Property).
The time-limit for formality examination was one month from the filing date and six months for
substantive examination. The term of protection of geographical indications was indefinite. Article 79
of the 2005 Intellectual Property Law laid down the conditions for protection of a geographical
indication. Products bearing a geographical indication should (i) originate from the area, locality,
territory or country corresponding to such geographical indication and (ii) have the reputation, quality or
characteristics essentially attributable to the geographical conditions of the area, locality, territory, or
country corresponding to such geographical indication. Geographical indications corresponding to
regions and localities within a country or territories crossing international borders were protected if they
complied with all requirements stipulated by law. The provisions were, in his view, in compliance with
Article 22.1 of the TRIPS Agreement. In response to a question, he added that a geographical indication
would not be protected pursuant to Article 80.1 of the 2005 Intellectual Property Law if it had become a
generic name in Viet Nam. As of early 2006, five geographical indications were protected in Viet Nam.

413. Acts infringing geographical indications were handled in accordance with Part V of the
2005 Intellectual Property Law on enforcement of intellectual property rights. A person having the right
to use a geographical indication could require the competent State authorities to stop unlawful use of
such indication and demand compensation from unlawful users for the damage caused (Article 198.1,
paragraphs (b) and (c) of the 2005 Intellectual Property Law). However, that person would not have
exclusive rights to such geographical indication, and could not grant licenses to other persons.
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414. Article 129.3 of the 2005 Intellectual Property Law provided for additional protection for
wines and spirits. Under this Article, the use of a protected geographical indication identifying wines
or spirits that were not originating in the territories corresponding to the geographical indication, even
where the true origin of the goods was indicated or the geographical indication was used in translation
or transcription or accompanied by words such as "kind", "type", "style", "imitation" or the like was
considered an infringement of the rights to a protected geographical indication. Infringements could
be dealt with under civil, administrative or criminal procedures and the provisions were, in his view,
consistent with the requirements of Article 23.1 of the TRIPS Agreement.

415. As to the relationship between the protection of geographical indications and trademarks,
Articles 73.5 and 74.2(l) of the 2005 Intellectual Property Law prohibited the registration of a
trademark identical with or confusingly similar to protected geographical indications, including
appellations of origin, if the use of such trademark was likely to mislead consumers as to the
geographical origin of the goods. The time to be taken into consideration for the protection of
geographical indications was the priority date of the trademark application. Asked how Viet Nam
could confer exclusive rights to trademark owners consistent with the TRIPS Agreement if its
legislation appeared to allow trademarks to coexist with confusingly similar and later-in-time
geographical indications, he replied that Viet Nam had included a provision in the 2005 Intellectual
Property Law to exclude the protection of geographical indications identical with or confusingly
similar to an already protected trademark where actual use thereof would create confusion as to the
origin of the goods (Article 80.3).

416. Noting that the right to register geographical indications belonged to the State pursuant to
Article 88 of the 2005 Intellectual Property Law, a Member asked Viet Nam to explain how foreign
applicants could register geographical indications, as opposed to the "mode of filing registration
applications" set out in Article 89. This Member also asked Viet Nam to clarify how ownership and
regulation of foreign-owned geographical indications were treated under the 2005 Intellectual
Property Law as the State was the owner of Viet Nam's geographical indications and regulated the use
of Vietnamese geographical indications pursuant to Article 121. In response, the representative of
Viet Nam said that the provisions of the 2005 Intellectual Property Law on registration rights,
ownership, management and use of geographical indications applied only to Vietnamese geographical
indications. He noted that, in accordance with Article 80.2 of the Law, only foreign geographical
indications protected in their country of origin could be protected in Viet Nam. Any entity having the
right, under foreign national law, to own, use or file an application for registration of a geographical
indication in the country of origin had the right to file an application for registration of such
geographical indication in Viet Nam and could be recorded as such in Viet Nam's Registry of
Geographical Indications. This provision was, in his view, in conformity with Article 24.9 of the
TRIPS Agreement. The filing of a registration application, directly or through a lawful representative,
had to comply with the provisions of Article 89. He was of the view that these provisions were not
contradictory. He cited the example of the geographical indication "cognac", which was currently
protected in Viet Nam and whose application for registration in Viet Nam had been filed through the
French embassy by the National Inter-Professional Bureau of Cognac. Ownership, management and
use of geographical indications in Viet Nam were required to comply with the provisions of
Chapter IX of the 2005 Intellectual Property Law. In his view, the 2005 Intellectual Property Law
protected Vietnamese and foreign geographical indications in conformity with the TRIPS Agreement.
He noted, in this regard, that conformity with the TRIPS Agreement was guaranteed by Article 5.3 of
the Law, according to which the provisions of international treaties to which Viet Nam was a party
should apply in case of a conflict.

417. A Member raised the issue of whether Viet Nam would protect and register Geographical
Indications of a Member that provided protection to geographical indications through a means other
than registration, such as through certification marks or unfair competition laws. This Member
requested that Viet Nam recognize such forms of protection and permit registration.
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418. The representative of Viet Nam confirmed that since a form of protection was accorded to
Geographical Indications in the country of origin, even if such protection was through means other
than through "registration as a Geographical Indication", geographical indications from that Member
could be registered and recorded in Viet Nam's Registry of Geographical Indications.

(d) Industrial designs

419. The representative of Viet Nam said that industrial designs - a specific appearance of a
product embodied by lines, three-dimensional forms, colours or a combination thereof of worldwide
novelty capable of serving as a pattern for a product of industry or handicraft - were protected in
accordance with Articles 750-753 of the 2005 Civil Code and Part III of the 2005 Intellectual Property
Law. Textile designs were protected in the same manner as other industrial designs. Applications for
registration of industrial designs were filed with the competent State authority (the National Office of
Intellectual Property) and subject to examination as to form and substance. The initial term of
protection of an industrial design was five years from the filing date - taking effect from the registration
date - and it could be renewed for two consecutive terms of five years (Article 93.4 of the
2005 Intellectual Property Law).

420. The owner of a protected industrial design had the exclusive right to use, licence or assign the
right to use such industrial design to other persons (Article 123 of the 2005 Intellectual Property
Law), the right to request the competent State authority to compel other persons to stop infringements,
and the right to claim compensation for damages caused by such acts of infringement (Articles 255
and 751 of the 2005 Civil Code and Article 198 of the 2005 Intellectual Property Law). In his view,
the current laws and regulations of Viet Nam were in compliance with the requirement of Article 26.1
of the TRIPS Agreement. Although the relevant provisions had not been phrased in the exact same
wording as the TRIPS Agreement, the provisions of Articles 123.1(a), 124.2 and 126.1 of the
2005 Intellectual Property Law also covered the making, selling or importing of Articles embodying
designs which were "substantially a copy" of a protected design.

421. The rights were restricted when provisions on prior user were applied. The rights of prior
users were provided in Article 134 of the 2005 Intellectual Property Law. As for compulsory
licensing, he noted that the 2005 Intellectual Property Law no longer provided for compulsory
licensing in respect of industrial design.

(e) Patents

422. The representative of Viet Nam said that any invention involving worldwide novelty, an
inventive step and industrial applicability was protected in accordance with Articles 750 to 753 of the
2005 Civil Code and Part III of the 2005 Intellectual Property Law. Patent applications were subject
to examination as to form and substance. The time-limit for formality examination was one month
and 12 months for substantive examination as stipulated in Article 119 of the 2005 Intellectual
Property Law. He added that utility solutions, which did not require protection under the TRIPS
Agreement, were protected in Viet Nam. Any invention possessing worldwide novelty with industrial
applicability − even if it did not involve an inventive step but was not of common knowledge − could
be protected by a Utility Solution Patent (Article 58.2 of the 2005 Intellectual Property Law). By
31 December 2005, 5,342 invention patents had been granted, and the National Office of Intellectual
Property had a staff of approximately 200.

423. Subject matter excluded from protection fell within three main categories, i.e., (i) those not
considered as inventions, including scientific ideas, principles and discoveries, theories and
mathematical methods; aesthetic creations; economic management methods and systems; educational,
teaching, training methods and systems; computer programmes; designs and planning schemes for
construction works; and projects for regional development and planning; (ii) subject matters which
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should be protected under other forms of protection than patents, i.e., plant and animal varieties; and
(iii) those not industrially applicable such as methods for the prevention, diagnosis, and treatment of
human or animal diseases, essentially biological processes for the production of plants or animals other
than non-biological and microbiological processes (Article 59 of the 2005 Intellectual Property Law).
Pharmaceutical products and processes to manufacture pharmaceutical products were
protectable under Vietnamese law as they did not fall under the list of the objects excluded from
protection under Article 59 of the 2005 Intellectual Property Law. Responding to a Member, who
considered that Viet Nam's exclusions from protection far exceeded the exceptions permitted under
Article 27.3 of the TRIPS Agreement, the representative of Viet Nam said that the exclusions provided
for in Viet Nam's legislation were essentially equivalent to those of the European Patent Convention and
did not, in his view, go well beyond the provisions of Article 27.3 of the TRIPS Agreement. Inventions
could also be excluded from patentability for reasons of public order and morality in accordance with
Article 8 of the 2005 Intellectual Property Law. This provision applied irrespective of whether the
commercial exploitation of such inventions was prohibited by law.

424. Owners of Invention Patents or Utility Solution Patents had the exclusive right to use, licence
and assign the right to use the invention to other persons. They had the right to demand that other
persons stop infringements, and could seek compensation for damages caused by acts of infringement
(Article 255 of the 2005 Civil Code and Articles 123, 125, and 198 of the 2005 Intellectual Property
Law). In response to a question, he added that the rights conferred to the patent owner by Article 28.1
of the TRIPS Agreement were set out in Articles 123.1(b), 124.1, and 125 of the 2005 Intellectual
Property Law. As for the provisions of Article 28.2 of the TRIPS Agreement, these had been
included in Articles 123.1(a) and 123.1(c) of the Law. He noted, in this regard, that the use of an
invention was defined in Article 124.1 of the Law as the production, application, exploitation,
circulation, advertisement, offering for sale, stocking for circulation, and importation of a protected
product or process. In his view, these Articles fully complied with the provisions of Article 28 of the
TRIPS Agreement.

425. A Member noted that Article 124 did not include "selling" and so asked how this Article was
consistent with Article 28 of the TRIPS Agreement. The representative of Viet Nam stated that
"circulation" in Article 124.1(c) included "selling" and that the term "circulation" had been clarified in
Decree No. 103/2006/ND-CP of 22 September 2006 providing detailed provisions and guidelines for
implementing certain articles of the 2005 Intellectual Property Law concerning industrial property.

426. The terms of Invention Patents and Utility Solution Patents were 20 and ten years respectively
counting from the official filing date − taking effect on the grant date (Article 93.2 of the
2005 Intellectual Property Law) − and were, in his view, in compliance with Article 33 of the TRIPS
Agreement.

427. The owner of an invention or his exclusive licensee were obliged to use the invention (or
transfer the right of use) in conformity with the requirements of socio-economic development of
Viet Nam (Articles 136.1 and 142.5 of the 2005 Intellectual Property Law), and the owner was required
to pay a remuneration to the author of the invention (Article 135 of the 2005 Intellectual Property Law).
He confirmed that importation would satisfy the "use" requirement stipulated in Viet Nam's legislation
(Article 136.1 of the 2005 Intellectual Property Law). The representative of Viet Nam stated that this
issue would be resolved through the implementing decree. The rights to a patent (invention) were
restricted by provisions on prior use right and compulsory licensing (Articles 134 and 145 to 147 of the
2005 Intellectual Property Law).

428. Conditions and procedures for granting compulsory licenses were laid down in Section 3,
Chapter X of the 2005 Intellectual Property Law (Articles 145 to 147). Compulsory licensing could
only be applied (i) for reasons of national defence and security, the prevention and treatment of diseases,
or other urgent needs of the society; (ii) for reasons of non-use or improper use; (iii) if the proposed user
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had failed to reach an agreement with the owner on reasonable commercial terms and conditions within
a reasonable period of time; or (iv) in case of anti-competitive practices. Provisions on conditions for
granting compulsory licenses in compliance with Articles 31(f), 31(k) and 31(l) of the TRIPS
Agreement had been introduced in Article 146 of the Law. Pursuant to Section 3 of Chapter X,
compulsory licenses could not be granted before the expiration of a four-year period after the filing of an
application for a Protection Title and three years after a Protection Title had been granted. The licensee
of an invention by compulsory licensing was required to pay adequate remuneration to the owner, taking
into account the economic value of the authorization, as required by Article 31(h) of the TRIPS
Agreement (Article 146.1). The patent owner was entitled to request the termination of the use of a
compulsory licence if the circumstances which led to it had ceased and were unlikely to recur, provided
such termination would not prejudice the grantee of the compulsory licence (Article 145.2). Ministries
and other ministerial-level authorities were responsible for granting and terminating compulsory licenses
with regard to inventions in their field of action, when such licenses had been granted for reasons of
national defence and security, the prevention and treatment of diseases or other urgent needs of the
society; the Ministry of Science and Technology was responsible for granting and terminating
compulsory licenses in the other cases (Article 147.1). He noted that no compulsory licence had been
granted in Viet Nam thus far.

429. In response to a question concerning the "remuneration frame provided for by the Government"
stipulated in Article 146.1(d), the representative of Viet Nam said that the term "remuneration frame"
referred to the ceiling level of remuneration and principles for determining the adequate level of
remuneration under compulsory licensing. The "remuneration frame" would be used as a basis for
establishing the remuneration. The frame had been set out in detail in Government Decree
No. 103/2006/ND-CP of 22 September 2006 providing detailed provisions and guidelines for
implementing certain articles of the 2005 Intellectual Property Law concerning industrial property.
According to Decree No. 103/2006/ND-CP, the remuneration should take into account the economic
value of the right transferred, including the contractual licensing price of the invention, the funds
invested for the creation of the invention, the profits gained by using the invention, the remaining
duration of validity of the patent, and the need for licensing the invention.

430. He added that judicial review of decisions on compulsory licensing and of the use of inventions
under compulsory licenses was guaranteed by the Law on Complaints and Denunciations, the Ordinance
on Procedures for Settlement of Administrative Cases, and Article 147.4 of the 2005 Intellectual
Property Law. Pursuant to Article 147.4, decisions on compulsory licensing were subject to both
administrative appeal and judicial litigation. Asked specifically about judicial review of decisions
related to remuneration, he noted that decisions on compulsory licensing - which could be appealed
under Article 147.4 - were required, pursuant to Article 147.2, to provide for appropriate scope and
conditions in accordance with Article 146, including the right to an adequate remuneration
(Article 146.1). Thus, decisions on remuneration could be appealed. In his view, the provisions of
Articles 146.1, 147.2 and 147.4 of the 2005 Intellectual Property Law complied fully with the provisions
of Article 31(j) of the TRIPS Agreement.

431. The patentee's right to assign or inherit his patent and to conclude a licence contract
(Article 28.2 of the TRIPS Agreement) was ensured by Article 751 of the 2005 Civil Code and
Article 123.1 of the 2005 Intellectual Property Law. The assignment or licensing of a patented
invention was subject to certain restrictions permitted by Articles 30 and 40 of the TRIPS Agreement
(Articles 139 and 142 of the 2005 Intellectual Property Law). In response to concerns expressed by a
Member about limitations on royalty payments applied by Viet Nam, the representative of Viet Nam
said that ceilings on royalty payments for intellectual property rights had been abolished by Decree
No. 11/2005/ND-CP of 2 February 2005 on Technology Transfer, replacing Decree
No. 45/1998/ND-CP of 1 July 1998.
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432. In exceptional cases, the use of a protected invention would not be considered infringement,
i.e., use for non-commercial purposes; distribution, circulation and use of products having been
marketed by the owners, prior users or persons to whom the right of use had been transferred; or when
use of the invention took place on foreign means of transportation in transit or temporarily staying in
the territory of Viet Nam and such use was aimed solely at maintaining the operation of such means
(Article 125.2 of the 2005 Intellectual Property Law).

433. Procedures for the termination and invalidation of invention patents were regulated by
Articles 95 and 96 of the 2005 Intellectual Property Law. There were two routes to appeal against
decisions of the National Office of Intellectual Property, and as which route to choose was up to the
interested parties, "an opportunity for judicial review", i.e., by the Administrative Court, was fully
ensured. Minister's decisions could be reviewed by the Administrative Court under the Law on
Complaints and Denunciations of 1998, as amended in 2005 (Article 39), and the Ordinance on
Procedures for Settlement of Administrative Cases of 1996, as amended in 2006 (Article 2). He
considered Viet Nam to be in full compliance with Article 32 of the TRIPS Agreement.

434. Asked about procedures for patent applications in respect of micro-organisms, he said that the
Ministry of Science and Technology had promulgated Circular No. 30/2003/TT-BKHCN of
5 November 2003 containing provisions on patent applications for micro-organisms and the
examination thereof.

(f) Plant variety protection

435. The representative of Viet Nam said that, having studied the compliance of Viet Nam's laws
and regulations on the protection of plant varieties with the requirements of the TRIPS Agreement, his
Government had decided to promulgate provisions on the protection of new plant varieties in
accordance with UPOV standards. New plant varieties were now protected pursuant to Part I
(Articles 4.5 and 6.4) and Part IV (Articles 157 to 197) of the 2005 Intellectual Property Law. The
substantive provisions of the 2005 Intellectual Property Law on plant variety protection were derived
from the UPOV. Nationals and foreigners were eligible for protection pursuant to Article 157 of the
2005 Intellectual Property Law. The protection criteria applied to plant varieties under Articles 158 to
162 of the Law corresponded precisely to those provided for in Articles 5 to 9 of the UPOV, including
novelty, distinctness, uniformity and stability. The requirements on variety denomination under
Article 163 of the 2005 Intellectual Property Law were compatible with those prescribed in Article 20
of the UPOV. As for the establishment of rights to plant varieties, he noted that Articles 164 to 184 of
the 2005 Intellectual Property Law satisfied the requirements and criteria set out in Articles 10, 11,
12, 19, 21, and 22 of the UPOV concerning the filing of applications, the right of priority, the
examination of applications, and validity and duration of breeder's rights. Article 169, in particular,
provided for a duration of breeder's rights of 25 years for trees and vines and 20 years for other
species, counting from the date the rights had been granted. The provisions on provisional protection,
scope and limitations of breeder's rights, and exhaustion of breeder's rights of Articles 185 to 197 of
the 2005 Intellectual Property Law corresponded to the language of Articles 13 to 18 of the UPOV.
He noted that Article 187 of the 2005 Intellectual Property Law did not extend breeder's rights to
harvested material or products made directly from harvested material obtained through the
unauthorized use of propagating material of protected variety, in conformity with Articles 14(2) and
(3) of the UPOV. In his view, the provisions on plant variety protection included in the
2005 Intellectual Property Law met the minimum standards of the UPOV. He added that Viet Nam
had promulgated Government Decree No. 104/2006/ND-CP of 22 September 2006 providing detailed
provisions and guidelines for implementing certain articles of the 2005 Intellectual Property Law
concerning rights to plant varieties.
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(g) Layout designs of integrated circuits

436. The representative of Viet Nam said that layout designs of semiconductor integrated circuits
were protected under Articles 4.4, 6.3(a) and Part III of the 2005 Intellectual Property Law. Viet Nam
had also promulgated Government Decree No. 103/2006/ND-CP of 22 September 2006 providing
detailed provisions and guidelines for implementing certain articles of the 2005 Intellectual Property
Law concerning industrial property, including those related to layout designs of semiconductor
integrated circuits.

(h) Requirements on undisclosed information, including trade secrets and test data

437. The representative of Viet Nam said that business secrets, including trade secrets and test
data, were protected under the provisions of the 2005 Intellectual Property Law on industrial property
rights, including Articles 4.4, 6.3(c) and Part III of the Law. Business secrets would be protected as
long as they satisfied all prescribed conditions without being required for registration. The owner of
business secrets had the right to prohibit the unauthorized use of his business secrets and demand
injunctions from the State competent authorities to stop infringements and to claim damages
(Articles 121, 123 to 125, 127, and 198 of the 2005 Intellectual Property Law). The representative of
Viet Nam explained that Viet Nam had, in practice, provided protection of undisclosed test or other
data submitted as a condition for approving the marketing of pharmaceutical or agricultural chemical
products since 2003. This protection was codified in Article 128 of the 2005 Intellectual Property
Law. Under this Article, the authorities concerned had the obligation, when an applicant requested
that data submitted as a condition for approving the marketing of pharmaceutical or agricultural
chemical products be kept secret, to take necessary measures so that such data were neither used for
unfair commercial purposes nor disclosed, except if disclosure was necessary to protect the public.
The authorities concerned were not allowed to grant any licence during a five-year period from the
date a licence had been granted to an applicant to any subsequent applicant using undisclosed data in
his applications without permission of the prior applicant, except in cases where the undisclosed data
had been created independently by the subsequent applicant as provided for in Article 125.3(d) of the
Law. He noted a new Decree, Decree No. 103/2006/ND-CP providing detailed provisions and
guidelines for implementing certain articles of the 2005 Intellectual Property Law concerning
industrial property, and a regulation including procedural details, i.e. Decision No. 30/2006/QD-BYT
of the Minister of Health on promulgation of regulations on data protection applied to Drug
Registration Dossiers, had been issued in September 2006.

438. He added that the new Law on Competition, which had been adopted by the National
Assembly on 3 December 2004 (Law No. 27/2004/QH11), included provisions dealing with unfair
competition (Article 39) and infringement of business secrets, including accessing and acquiring
information on business secrets of others in procedures for marketing approval of products, using such
information for business purposes or for obtaining business-related licenses or marketing approval of
products, or acting against secret-keeping measures of State agencies (Article 41.4).

3. Measures to control abuse of intellectual property rights

439. The representative of Viet Nam said that violations of the procedures establishing a right in
relation to an object of industrial property could lead to the annulment of the granted protection
certificate (Article 96.1 of the 2005 Intellectual Property Law). Failure to use or licence a patented
invention could result in compulsory licensing (Article 136.1 of the 2005 Intellectual Property Law).

440. A Member asked whether importation of a product covered by the patent would satisfy the
requirement of Article 136.1. The representative of Viet Nam stated that importation would satisfy
the requirement, and that this issue would be clarified through the implementing decree. He added
that legal provisions had been included in the 2005 Intellectual Property Law to enable Viet Nam to
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take appropriate measures to prevent or control anti-competitive practices in contractual licenses.

Article 144.2 of the Law stipulated restrictions on the contractual licensing of industrial property
between the right owners and the licensees (industrial property licensing contracts), applicable to both
Vietnamese and foreigners.

441. While acknowledging that Article 8 of the TRIPS Agreement allowed appropriate measures
to prevent the abuse of intellectual property rights, unreasonable restraints on trade, or adverse effects
on the international transfer of technology, some Members noted that Viet Nam had established a
system of controlling technology transfer agreements in Circular No. 3055/TT-SHCN and
Articles 32-37 of Government Decree No. 45/1998/ND-CP of 1 July 1998 which might slow the
transfer of technology to Viet Nam, while the link to any abuse of intellectual property rights was
unclear. The system introduced limitations on the duration of royalty payments for patents and know-
how, and capped royalty payments for trademark licenses. A Member requested Viet Nam to set
terms for technology transfer agreements that would reflect the minimum term for the duration of a
patent stipulated in Article 33 of the TRIPS Agreement.

442. The representative of Viet Nam replied that the duration of technology transfer agreements
were agreed among the related parties, in which the time period for royalty payments for intellectual
property rights should be within the relevant protection term. Ceilings on royalty payments for
intellectual property rights had been abolished by Decree No. 11/2005/ND-CP on Technology
Transfer, promulgated on 2 February 2005.

4. Enforcement

(a) Civil judicial procedures and remedies

443. The representative of Viet Nam said that People's Courts (Civil Court), at district and
provincial level, had jurisdiction over disputes of infringement relating to intellectual property rights.
The People's Court could adjudicate cases with respect to claims of abuse of industrial property rights,
disputes concerning royalty or remuneration, claims on registration right and the right of authorship, and
disputes relating to contracts concerning assignment of ownership right or licensing contract for the right
to use objects of industrial property. Lodging a claim or bringing a suit before the Court, the plaintiff
or his/her lawful representative would need to provide evidence of his/her intellectual property right
as well as evidence of infringement of the rights (Article 203 of the 2005 Intellectual Property Law).
The defendant had the right to refute the evidence and arguments of the plaintiff before the Court.
The Court had the right, upon request of either party or on its own initiative, to demand further
evidence or documentation and, if necessary, to collect evidence itself (Articles 85 and 94 of the
2004 Civil Procedure Code). The persons or institutions requested to provide evidence had 15 days to
present such evidence. Concerned parties could appeal the Court's collection of evidence to the
People's Prosecutor, which could request the Court to verify and collect evidence according to the
concerned parties' request. People's Prosecutors were responsible for controlling and supervising civil
courts' judgments and decisions and ensuring their timely settlement and conformity with Viet Nam's
laws and regulations (Article 21 of the 2004 Civil Procedure Code). All Court decisions were
provided in written form to the concerned parties and the People's Prosecutor within ten days
(Article 241 of the 2004 Civil Procedure Code). Detailed provisions on necessary evidence had been
included in Article 203 of the 2005 Intellectual Property Law. Pursuant to Article 203, documentation
to be submitted to prove ownership of an intellectual property right could include, for registered
rights, a legitimate copy of Protection Titles, any extract of Register on patents, industrial designs,
etc., a certificate of copyright registration, or a certificate of related right registration. For
unregistered rights, any document proving the existence of copyright, related rights, well-known
marks etc. could be accepted. He confirmed that the plaintiff was not required to submit an affidavit
of ownership to the court. Procedures also existed for amicable settlement of disputes over royalty,
remuneration, licensing contracts and contracts to transfer ownership rights.
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444. The Court could rule that the act of infringement be stopped, recognize the legitimate rights to
objects of intellectual property, request that the competent State authorities undertake procedures for
the purpose of acquisition of rights, and award damages. The compensation amount was determined
based on the "actual material damage" or profit obtained illegally by the infringing party, and "mental
damages". The calculation of "actual material damages" took into account property losses, costs of
preventing or minimizing the damages, and lost income (Article 307.2 of the 2005 Civil Code). "Mental
damages" included damages to honour, dignity and prestige of the victim (Article 204.1(b) of the
2005 Intellectual Property Law). The 2005 Intellectual Property Law contained detailed provisions on
calculation of damages (Article 204), compensation of right holders (Article 205), remedies
(Article 202), provisional measures (Article 207), burden of proof (Article 203), and authority of
People's Courts to order provisional measures (Article 210). Pursuant to the 2004 Civil Procedure Code,
the Court would decide upon the apportioning of legal costs based on the rights and faults of the parties
concerned and the parties could appeal decisions of the first instance civil judgment and request a
hearing at higher instance.

445. The representative of Viet Nam explained that detailed provisions concerning indemnification
of the defendant in the case of abuse of civil enforcement procedures by the complainant had been
stipulated in the 2004 Civil Procedure Code and the 2005 Intellectual Property Law (Article 208.2). He
noted that the intellectual property right owner, when requesting the suspension of customs procedures,
was required to deposit an amount equal to 20 per cent of the value of the goods or, in case of unknown
value of the good, a sum of at least VND 20 million, or provide a guarantee ensuring compensation to
the owner of the goods (Article 217.2 of the 2005 Intellectual Property Law). The intellectual property
right owner having registered his right at a Customs Unit (or a Customs Department or the General
Department of Customs if he wished to register his right at two or more Customs Units) and having paid
the prescribed registration fee could request customs authorities to take necessary actions to detect
suspected infringing goods at the borders (Article 216 of the 2005 Intellectual Property Law and
Articles 48.1 and 49.2 of Decree No. 154/2005/ND-CP of 15 December 2005). Customs registration of
intellectual property rights was valid for one year and could be renewed at the request of the intellectual
property right owner, as long as the latter paid the prescribed fee (Article 49.1 of Decree
No. 154/2005/ND-CP of 15 December 2005). In response to a Member who noted that the requirement
to deposit 20 per cent of the value of the good could place an unreasonable burden on effective border
enforcement and enquired about the alternative guarantee, the representative of Viet Nam said such
alternative guarantee had been included in Article 217.2(b) of the 2005 Intellectual Property Law.

446. Referring to Article 41.2 of the TRIPS Agreement, a Member asked Viet Nam to extend the
period to file a suit for the settlement of an economic dispute involving infringement of intellectual
property rights to a minimum of three years in order to provide sufficient protection. The
representative of Viet Nam replied that Article 159.3 of the 2004 Civil Procedure Code provided for a
two-year period for filing suits for the settlement of civil disputes, including those involving
infringement of intellectual property rights. He considered this period sufficient compared to other
types of violations.

447. He added that Viet Nam had attached increasing importance in recent years to the
strengthening of the judicial system, in particular the civil judicial system. In addition to the
promulgation of the 2005 Intellectual Property Law, specialized short-term courses on intellectual
property had been organized for judges with the assistance of several WTO Members.

(b) Provisional measures

448. The representative of Viet Nam said that the Courts having jurisdiction over violations and
disputes in relation to intellectual property rights could decide on the application of provisional
measures. Detailed provisions were laid down in the 2004 Civil Procedure Code and the
2005 Intellectual Property Law. Pursuant to Article 207.1 of the 2005 Intellectual Property Law,
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provisional measures included seizure, attachment, or sealing of goods suspected to infringe

intellectual property rights, and of materials, raw materials or implements for producing or trading
such goods; the prohibition to change or displace such goods and materials; and the prohibition to
transfer ownership of such goods and materials. Provisional measures could be lifted when no longer
considered necessary by the imposing authority.

449. The Court could order provisional measures to be taken on its own initiative or at the request of
the Prosecution Institute or the parties concerned (Articles 99 and 119 of the 2004 Civil Procedure
Code). Pursuant to Article 206.2 of the 2005 Intellectual Property Law, the Court could, prior to hearing
the opinion of the party liable for provisional measures, take an immediate decision which would also be
effective immediately. The decision could be appealed to the Chief of Justice by either party, in which
case the Prosecution Institute would have the right to make a proposal to the Chief of Justice, who was
required to respond within three days (Articles 124 and 125 of the 2004 Civil Procedure Code).

(c) Administrative procedures and remedies

450. The representative of Viet Nam said that Viet Nam had no special agency for the enforcement
of Intellectual Property Rights. Pursuant to Article 200.1 of the 2005 Intellectual Property Law and
the 2002 Ordinance on handling administrative violations, the bodies competent to take administrative
action in relation to infringement of intellectual property rights were the market control agencies of the
trade administration (Market Control Department and Market Control Branch Offices), customs
agencies (Customs Department, Customs branch offices, anti-smuggling inspection office), specialized
inspection authorities such as the Culture and Information Inspectorates at the national and provincial
levels and the Science and Technology Inspectorates at the national and provincial levels, the People's
Committees at the district and provincial levels, and public security agencies (District Police, Provincial
Police, and the Economic Police). He added that the 2005 Intellectual Property Law limited the
administrative handling of IPR infringement to counterfeiting, pirating, intentional infringements and
infringements of remarkable social effect (Article 211).

451. The responsibilities of each agency depended on their area of administration and jurisdiction, as
spelled out in Article 200 of the 2005 Intellectual Property Law. Market control agencies could impose
administrative remedies and other measures against infringements of industrial property rights and trade
in cultural-informational products and services occurring in the country. Customs agencies had the
competence to impose administrative remedies against infringements of intellectual property rights in
the course of exportation and importation, Science and Technology Inspectorates against infringements
of industrial property rights, Culture and Information Inspectorates against infringements of copyright,
and People's Committees against infringements of intellectual property rights occurring within their
jurisdiction. As for public security agencies, these were responsible for handling infringements of
intellectual property rights in the course of production and trade. The Economic Police - composed of
the heads of the District Police and Economic Police Division, of the Director of the Provincial Police,
and of the Director General of the Economic Police Department - had the competence to investigate and
handle infringements of intellectual property rights in all areas of production and business. The
Economic Police could search the houses of persons deemed to hide instruments involved in or evidence
of infringement cases, and suspend business licenses in case of serious violation of the provisions
regulating the use of business licenses. It could impose administrative remedies against acts of
industrial property infringement related to business and production activities and acts of copyright
infringement associated with public order and security. The Economic Police received specialized
training on intellectual property enforcement. It had the same jurisdiction and resources as other police
forces. These regulations, which were spelled out in Decrees No. 12/1999/ND-CP of 6 March 1999 and
No. 31/2001/ND-CP of 26 June 2001, had been included in Government Decree No. 106/2006/ND-CP
of 22 September 2006 on handling administrative violations in the industrial property field.
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452. In 2005, Science and Technology Inspectorates, in coordination with the Hanoi Police, had
investigated several infringing business bases and imposed fines on eight enterprises for a total of
VND 64 million. Science and Technology Inspectorates had also organized two board meetings with
the participation of trade representatives from the French and US embassies to destroy intellectual
property infringing products. Furthermore, the National Office of Intellectual Property of Viet Nam had
conducted a legal assessment of the handling of 592 industrial property infringement cases by
enforcement agencies. It had also participated in an inter-ministerial group under the lead of the
Ministry of Industry to control the implementation of existing intellectual property laws and regulations
in 30 domestic enterprises producing and assembling motorbikes in the provinces of Hai Phong, Ha Noi,
Nam Dinh, Ha Tay, Ho Chi Minh, Da Nang, and Nghe An. Finally, in order to ensure the quality of
goods in the market, Science and Technology Inspectorates, in coordination with local Departments of
Science and Technology and other related agencies, had inspected 17,317 business bases and imposed
1,953 fines for a total of VND 842 million.

453. Asked about the allocation of staff to fight IPR infringement and plans, if any, to create and/or
designate specialized staff or units, he said that Viet Nam entrusted this task to general law enforcement
agencies and had no officials specialized in this area. No particular incentives were available to these
officials to encourage investigation and prosecution of IPR infringements. He noted that Government
Decree No. 106/2006/ND-CP of 22 September 2006 on handling administrative violations in the
industrial property field included detailed provisions clarifying the scope of duties, responsibilities and
jurisdiction of each enforcement agency. Pursuant to this Decree, the Economic Police was entitled to
investigate intellectual property infringement and impose administrative remedies, but not to prosecute
or adjudicate crimes. In addition, with a view to further improving the efficiency of law enforcement
staff, specific provisions on training had been included in the 2005 Intellectual Property Law. He noted
that capacity building had been one of the main concerns of his Government in recent years. A "Project
on enhancement of intellectual property enforcement efficiency" was also being prepared. The Project
would establish a system of information to assist competent agencies in investigating, controlling and
handling violations of intellectual property rights, as well as an inter-agency communication channel
and fora to provide and exchange information and experiences in the application of remedies and modes
of infringement. His authorities were also considering plans to develop statistics and a general
assessment system of infringements of intellectual property rights to ensure a good coordination
between enforcement agencies.

454. Administrative measures and remedies were governed, under the new legislative framework, by
Government Decree No. 106/2006/ND-CP of 22 September 2006 on handling administrative violations
in the industrial property field and Government Decree No. 105/2006/ND-CP of 22 September 2006
providing detailed provisions and guidelines for implementing certain articles of the 2005 Intellectual
Property Law regarding the protection of intellectual property rights and State management of
intellectual property. Under the 1998 Law on Complaints and Denunciations, as amended in 2005, any
natural or legal person, including non-resident foreigners or foreign legal entities without a
representation in Viet Nam, had the right and obligation to denounce a violation by informing the
competent authorities in writing or by other means.

455. Pursuant to Article 214 of the 2005 Intellectual Property Law, main administrative measures
were warnings and monetary fines amounting to one to five times the value of the discovered infringing
goods. Additional measures included suspension of business activities for a definite term, and in the
case of counterfeit and piracy goods, and materials and implements used for manufacturing or trading
such goods, confiscation, destruction, distribution, use for non-commercial purposes, or compulsory
delivery of transiting goods out of the territory of Viet Nam or re-exportation, after infringing elements
had been removed. The representative of Viet Nam explained that it was the practice to apply each of
these administrative measures in a single case, unless, for example, the infringer did not have a business
licence. The cumulative effect of these measures would, in his view, deter further infringement.
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456. He noted, however, that the imposition of a compensation for damages - up to VND 1 million
- under administrative procedures had been abolished in 2002 by the Ordinance on handling
administrative violations No. 44/2002/PL-UBTVQH10. Compensation for damages was now
conducted only under civil procedures. Customs procedures for imports and exports could be suspended
to protect intellectual property rights in accordance with Articles 57, 58, and 59 of the Customs Law of
29 June 2001 as amended and supplemented in 2005 by the Law No. 42/2005/QH11, Decree
No. 154/2005/ND-CP of 15 December 2005, and Article 218 of the 2005 Intellectual Property Law.

457. A Member expressed concern regarding the method of calculating fines under the
2005 Intellectual Property Law. It appeared that fines would be levied based on the price of the
infringing good rather than the price of the legitimate good. This limited the deterrent effect of
imposing fines, and made them a cost of doing business for pirates and counterfeiters. The
representative of Viet Nam, as noted previously, stated that as multiple administrative measures are
imposed in addition to the fine, the cumulative effect of these measures would serve as deterrent to
future infringing actions.

458. Decisions to impose an administrative measure were issued in writing within ten days following
the reporting of the violation, or 30 days in complicated cases. Appeals procedures were regulated
according to the 1996 Ordinance on procedures for judgment of administrative cases, and the Law on
Complaint and Denunciation of 1998 as amended by Law No. 58/2005/QH11 (Articles 1.19 and 2.2).
Administrative decisions could be appealed by either party, first to the authority having issued the
decision and subsequently either to the administrative court or to a superior administrative body.
Decisions of the superior administrative body could be further appealed to the administrative court.

459. In his view, administrative procedures were speedy, simple, inexpensive, and equitable, and
right owners relied heavily on the administrative authorities, especially the market control agencies. The
injunctions were powerful enough to prevent further infringement as most infringements addressed
through administrative procedures were minor and unintentional. However, the administrative system
had been further strengthened under the 2005 Intellectual Property Law. In particular, the scope of
application of administrative remedies had been limited and emphasis had been shifted to civil remedies,
administrative procedures had been further elaborated (Chapter XVII of the 2005 Intellectual Property
Law), the principle of administrative fines exceeding the benefit gained from infringement had been
established (Article 214.4 of the 2005 Intellectual Property Law), the functions of enforcement
authorities had been more clearly defined to avoid overlapping and cumbersome procedures, and a
coordinating authority had been established (Article 200 of the 2005 Intellectual Property Law). The
combination of administrative procedures and remedies, compensation under civil procedures, and
recourse to criminal prosecution in cases of trademark counterfeiting and copyright piracy on a
commercial scale provided, in his view, the deterrent effect foreseen in Article 41 of the TRIPS
Agreement, the indemnification of the defendant stipulated in Article 48, and criminal actions stipulated
in Article 61.

(d) Special border measures

460. The representative of Viet Nam said that Customs agencies had the authority to detain
imported or exported goods temporarily upon request of the right holder. Pursuant to Article 217 of
the 2005 Intellectual Property Law, requests for temporary detention of goods had to be filed with the
customs agencies where the goods were imported or exported, accompanied by evidence to
substantiate lawful ownership right or use right to the object, and evidence testifying the infringement.
The right holder was also required to deposit an amount equal to 20 per cent of the value of the goods
or at least 20 million dong in case such value could not be determined, or provide a guarantee
ensuring compensation in case of a wrongful request (Article 217.2 of the 2005 Intellectual Property
Law). Decisions to suspend the release of goods from customs were issued by the Chief of the
Customs Bureau pursuant to Article 218.1 of the 2005 Intellectual Property Law, and the parties
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concerned would be notified accordingly. Goods could be suspended from release for ten days from
the date the decision was issued, and an additional ten days in certain circumstances (Article 218.2 of
the 2005 Intellectual Property Law). Evidence of infringement would need to be produced during this
period. The owner of the seized goods would also be given an opportunity to provide evidence or
justifications relating to the intellectual property right of the detained goods. The Customs office
would take a decision to release or prohibit circulation of the goods in consultation with the State
management bodies for Intellectual Property (the National Office of Intellectual Property and the
Copyright Office). He added that Joint Circular No. 58/2002/TTLT-BVHTT-BTC of 17 October 2003
contained detailed provisions on the implementation of border control measures for copyright. Specific
provisions on the implementation of border control measures concerning industrial property had also
been included in the Joint Circular No. 129/2004/TTLT-BTC-BKHCN of the Ministry of Finance and
Ministry of Science and Technology on border control measures in respect of industrial property rights
for imports and exports, promulgated on 29 December 2004.

461. A Member was concerned that the provisions on suspension of customs clearance included in
the 2005 Intellectual Property Law required the right holder to submit extensive information, which
could impede many right holders from filing an application. This Member was also of the view that the
time period for right holders to respond to the detection of infringing goods (one day) was too short. In
response, the representative of Viet Nam said that, under Article 217.1(b) of the 2005 Intellectual
Property Law, the right holder was only required to provide information sufficient to identify the
suspected infringing goods or to discover infringing goods. Other types of information, such as the
name and address of the importer and exporter, a photo of the goods or information on the predicted
time and venue of arrival of the goods, should be submitted only if available. He considered this
provision in full compliance with Article 51 of the TRIPS Agreement. The time period for responding
to the detection of infringing goods had been increased to three working days in the 2005 Intellectual
Property Law. He added that detailed provisions had been included in Government Decree
No. 105/2006/ND-CP of 22 September 2006 providing detailed provisions and guidelines for
implementing certain articles of the 2005 Intellectual Property Law regarding protection of intellectual
property rights and State management of intellectual property.

462. In response to specific questions, he said that the 2005 Intellectual Property Law provided
customs authorities with the right to check, detect, and suspend customs clearance of counterfeit
trademark goods at their own initiative or at the request of the trademark holder. Joint Circular
No. 129/2004/TTLT-BTC-BKHCN of the Ministry of Finance and Ministry of Science and
Technology on border enforcement of industrial property rights included provisions allowing right
holders or importers to inspect the detained goods to reinforce their claims. The exemption for
de minimis imports allowed under Article 60 of the TRIPS Agreement was addressed in Article 25.2
of the 2005 Intellectual Property Law which referred to usage for "personal needs or non-commercial
purposes" as not being considered infringement of copyright. Provisions covering goods imported or
exported for non-commercial purposes, goods exempted under diplomatic procedures, gifts,
souvenirs, personal luggage etc. had been included in the Circular No. 129/2004/TTLT-BTC-BKHCN
(Article 2.2).

463. Asked whether Viet Nam's Customs Law or related laws and regulations contained a
definition of "counterfeit of trademark" and "piratical acts", the representative of Viet Nam said that,
pursuant to Joint Circular No. 58/TTLT-BVHTT-BTC of 17 October 2003 of the Ministry of Culture
and Information and Ministry of Finance guiding the protection of copyright at customs agencies for
imported and exported goods, "copyright infringing imported and exported goods" were imported and
exported goods, including copies of works, infringing the moral rights or economic rights of the
author or owner of the work. As for "counterfeit trademark goods", they were defined in Joint
Circular No. 129/2004/TTLT-BTC-BKHCN of 29 December 2004 of the Ministry of Finance and
Ministry of Science and Technology on border controls in respect of industrial property rights as
imported or exported goods, including packaging, labels and decals, bearing a trademark which was
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identical with or which could not be distinguished in its essential aspects from a protected trademark
without the authorization of the trademark's owner. He added that the 2005 Intellectual Property Law
designated both "trademark counterfeit goods" (defined in Article 213.2) and "piracy goods" (defined
in Article 213.3) with the common term of "intellectual property counterfeit goods" in its
Article 213.1 with a view to making provisions of Articles 156 to 158 of the Criminal Code applicable
to intentional and commercial-scale counterfeiting and pirating and for imposing strong administrative
remedies for counterfeiting and pirating.

(e) Criminal procedures

464. The representative of Viet Nam said that the criminal courts of the People's Courts, at district
and provincial level, had jurisdiction over crimes relating to intellectual property rights. The Criminal
Code of 1999 included provisions on copyright infringement (Article 131), production and trade in
counterfeits (Articles 156-158), deceptive practices (Article 162), false advertising (Article 168), and
infringement of industrial property rights (Article 171). Any person appropriating copyrights,
wrongfully assuming an author's name, or illegally amending, publishing or disseminating copyrighted
works was subject to a fine of 20 to 200 million dong or non-custodial probation of up to two years
(Article 131). Infringements of organized character or carrying very serious consequences, and repeated
offence were punishable by imprisonment from six months to three years. Offenders also risked fines
from 10 to 100 million dong and being banned from holding certain positions or practising certain
professions during one to five years. Persons producing or trading counterfeits valued up to
150 million dong risked six months to five years imprisonment, or three to ten years for organized or
professional counterfeiting, recidivism, abuse of position, abuse of names of organizations, counterfeits
priced between 150 to 500 million dong, large illicit profits, and acts resulting in very serious
consequences (Article 156). In case of counterfeited value exceeding 500 million dong, very large illicit
profits and extremely serious consequences, the penalty would be increased from seven to 15 years
imprisonment. Offenders would also face a fine of 5 to 50 million dong, possible confiscation of
property, interdiction to hold certain positions and practise certain professions during one to five years.
Persons falsely advertising goods or services were subject to a fine ranging from 10 to 100 million dong,
non-custodial probation for up to three years or imprisonment of six months up to three years
(Article 168). They also risked a fine of 5 to 50 million dong and an interdiction to practise certain
professions during one to five years. According to Article 171, infringements of industrial property
rights constituting criminal acts would be subject to a fine of 20 to 200 million dong or non-custodial
probation of up to two years. Violations of organized character or carrying very serious consequences,
and repeated infringements, were punishable by six months to three years imprisonment. Offenders also
risked a fine of 10 to 100 million dong and an interdiction to hold certain posts and practise certain
professions during one to five years. He considered these provisions effective deterrents and in
compliance with Article 61 of the TRIPS Agreement. He confirmed that acts of wilful trademark
counterfeiting and copyright piracy on a commercial scale were considered crimes under
Articles 156-158 of the Criminal Code and Article 213 of the 2005 Intellectual Property Law. Criminal
liability for these acts would be further clarified in the regulations on the implementation of the
2005 Intellectual Property Law and the Criminal Code that would be issued prior to accession. He
added that criminal intellectual property enforcement officials were entitled to take ex-officio actions
against criminal infringement of intellectual property rights.

465. A Member noted that Article 131 of the Criminal Code did not appear to provide criminal
liability for all commercial scale copyright piracy. The Member also noted that Viet Nam's laws did not
provide criminal liability for all activities involving commercial scale trademark counterfeiting nor did
they provide the authority to their competent authorities, in criminal cases, to seize and destroy
infringing goods and material and implements the predominant use of which had been in the
commission of the offence. The representative of Viet Nam explained that a circular was currently
being drafted to clarify that all commercial scale trademark counterfeiting and copyright piracy was
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subject to criminal prosecution and that competent authorities had seizure and destruction authority in
criminal cases. The Working Party took note of these commitments.

466. The representative of Viet Nam explained that pursuant to Article 170 of the Criminal
Procedure Code, as amended in 2003, the District People's Courts had the jurisdiction as the first
instance over offences subject to less than seven years imprisonment, except offences harmful to
national security and peace, war crimes, crimes against humanity, and other specific cases as specified
by law. District People's Courts therefore had jurisdiction as the first instance over offences in respect
of intellectual property rights. Criminal proceedings for intellectual property infringement cases were
identical to procedures for other criminal cases and involved the denouncement of the crime before the
competent police, an investigation, the transfer of the file to the prosecution agency (Supreme People's
Prosecution Institute), criminal proceedings at the competent court, judgment and enforcement of the
judgment.

467. Some Members considered the application of death penalty for serious counterfeiting of
trademarks unacceptable and requested Viet Nam to eliminate this provision as soon as possible.
A Member also noted that the criminal remedies against infringements of organized character or
carrying out very serious consequences appeared to be stricter than the standards set by the TRIPS
Agreement. This Member was of the view that criminal prosecution should be available when
commercial intent could be proven and asked Viet Nam to clarify the meaning of "organized character"
and "serious consequences". The representative of Viet Nam replied that the Criminal Code of 1999
only authorized death penalty for production and trade in counterfeited foodstuff, medicines and
prophylactics having extremely serious consequences. He considered these provisions necessary to
protect public health and nutrition, and consistent with the principle provided for in Article 8.1 of the
TRIPS Agreement. Concerning criminal remedies against infringements of "organized character" or
"causing very serious consequences", he noted that the commercial objective of an infringement act was
one of the factors constituting a crime pursuant to Articles 156, 157, 158, and 171 of the 1999 Criminal
Code. An infringement of organized character had an intentional nature, not an infringement causing
serious consequences.

468. Asked about the relationship between administrative penalties and criminal enforcement, the
representative of Viet Nam said that any infringement of copyright and industrial property rights dealt
with administratively and subsequently repeated would be considered a crime in accordance with
Articles 131 and 171 of the Criminal Code of 1999. Administrative remedies thus served as a
deterrent tool and, in the event of non-compliance with administrative penalties, compelling measures
could be taken pursuant to Article 64 of the 2002 Ordinance on handling administrative violations.
The Criminal Code did not contain provisions providing for criminal penalties in case of violation of
an administrative order, except in the event of recidivism as stipulated in Articles 131 and 171. He
added that the 2002 Ordinance provided for the immediate transfer of administrative cases including a
criminal element to the competent criminal authorities and, in the event an administrative decision
having already been issued, the nullification of that decision and the transfer of the case within three
days, unless the time-limit for criminal prosecution had expired (Articles 62.1 and 62.2). Evidence
collected during an administrative procedure could be used by the civil court if necessary in accordance
with Civil Procedure Code of 2004. In response to a Member, he noted that infringers could be
prosecuted either for administrative remedies or for criminal penalties, not both simultaneously.
Administrative measures only applied to acts of low gravity. Any person involved in an act including a
criminal element or having repeated an offence sanctioned administratively was subject to criminal
prosecution. The provisions of the 2005 Intellectual Property Law together with the Circulars issued by
the Supreme People's Court and Ministry of Justice were a clear indication of Viet Nam's commitment
to provide effective enforcement of intellectual property rights, including through use of the criminal
laws.
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469. A Member urged Viet Nam to implement the TRIPS Agreement upon accession without
recourse to a transitional period, stressing the importance of establishing appropriate laws and
regulations, and adequate enforcement mechanisms. Some Members noted that although Viet Nam had
implemented many intellectual property laws, Viet Nam also needed adequate enforcement mechanisms
and sanctions to ensure protection of intellectual property rights, including civil procedures allowing
plaintiffs to bring forward actions regarding infringement, enforcement by the police, and border
measures by the customs authorities.

470. In reply, the representative of Viet Nam referred to the 2005 Intellectual Property Law and
implementing Decrees. He also noted that an Action Plan on Cooperation for Preventing and Fighting
Infringements of Intellectual Property Rights for the period of 2006-2010 had been issued on
19 January 2006 (Action Plan No. 168/CTHD/VHTT-KH&CN-NN&PTNT-TC-TM-CA of the
Ministries of Culture and Information, Science and Technology, Agriculture and Rural Development,
Finance, Trade, and Public Security).

471. The representative of Viet Nam confirmed that his Government would take all actions necessary
to fully comply with all of the provisions of the Agreement on Trade-Related Aspects of Intellectual
Property Rights from the date of accession to the WTO, without recourse to any transitional period. The
Working Party took note of this commitment.

POLICIES AFFECTING TRADE IN SERVICES

472. The representative of Viet Nam said that most services sectors were still in the early stages of
development in Viet Nam. According to the General Statistical Office, services had accounted for
37.98 per cent of Viet Nam's GDP in 2004.

473. The main ministries and agencies involved in the regulation of services activities were the
Ministries of Agriculture and Rural Development; Trade; Planning and Investment; Transportation;
Information and Culture; Finance; Construction; Science and Technology; Natural Resources and
Environment; Labour, War Invalids and Social Affairs; Health; Education and Training; and Industry;
the State Bank; the Ministry of Posts and Telematics; the General Department of Tourism; and the
Directorate for Standards and Quality. In addition to governmental agencies, provincial level people's
committees were also authorized to administer local services industries in conformity with the
national legal system. Information on the existing regime in the area of services in the format of
document WT/ACC/5 was provided in document WT/ACC/VNM/5 of 24 August 1998.

474. As a member of the Association of Southeast Asia Nations (ASEAN) and the Asia-Pacific
Economic Cooperation Forum (APEC), Viet Nam was participating in negotiations to liberalize trade
in services. Viet Nam had offered certain commitments in some services sectors such as
telecommunications, tourism, transportation, and financial services under the ASEAN Framework
Agreement on Services (AFAS).

475. In response to questions from Members, the representative of Viet Nam confirmed that
foreign service suppliers were free to choose their partners unless otherwise specified in Viet Nam's
Schedule of Specific Commitments. He further confirmed that foreign investors were not obliged to
establish a representative office in Viet Nam.

476. Concerning professional services, the representative of Viet Nam explained that the
requirements for establishment, operation, rights and obligations of legal professionals practising in
Viet Nam were specified in Decree No. 87/2003/ND-CP of 22 July 2003. Pursuant to this Decree,
foreign lawyer organizations could practise in Viet Nam in the form of a branch of a foreign lawyer
organization, a foreign law firm, or a foreign-Vietnamese law partnership. Foreign lawyers could
practise foreign and international law as members or employees of foreign lawyers' law-practising
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organizations' commercial presence in Viet Nam, or as employees of Vietnamese lawyer offices or

Vietnamese law partnerships. To work as a lawyer in Viet Nam, foreigners were required to hold a
valid practising certificate issued by a competent foreign agency or organization, show goodwill
towards the State of Viet Nam, and be employed by a foreign lawyer organization's commercial
presence in Viet Nam, or by a Vietnamese lawyer organization. Foreign auditing firms could operate
in Viet Nam in the form of a joint-venture with a Vietnamese auditing firm or as wholly foreign-
owned auditing firms. Wholly foreign-owned auditing firms had to be licensed as provided for in the
Foreign Investment Law and other related legal acts.

477. Domestic and foreign engineers and architects had to be certified in accordance with the
Regulation on Granting Certificate for Design Practice of Construction Work, as amended by Decree
No. 16/2005/NP-CP of 7 February 2005, and Decision No. 15/2005/QD-BXD. Renewable
certificates valid for five years were granted by the Construction Departments of cities and provinces.
The Ministry of Construction was responsible for supervising the granting of certificates. Activities
covered by the Regulation included general layout design, architectural design, exterior and interior
design, structural design, electrical and mechanical design, as well as design relating to water supply
and sewage, energy supply, ventilation and air conditioning, communications, and fire protection.
Engineering and architectural services providers, including foreign providers, were required to hold a
Bachelor or higher degree, have minimum five years' experience in the design of construction works,
and have participated in the design of a minimum of five projects. He added that the Vietnamese
authorities recognized practising certificates granted by competent foreign organizations. Foreign
architects holding such certificates were allowed to practise in Viet Nam without applying for a
Vietnamese certificate in accordance with the requirements of Vietnamese laws and regulations.
Foreign architects could also practise architectural design and/or planning in Viet Nam through
bilateral or multilateral Mutual Recognition Agreements on professional qualifications to which
Viet Nam was a party.

478. The Ordinance on Posts and Telecommunications had been enacted in October 2002. The
representative of Viet Nam explained that the Ordinance governed the regulatory, operational and
business activities in posts, telecommunications and radio frequency management, and created an
important legal framework for market liberalization and a level playing field for competitors.
Together with this Ordinance, several governmental decrees, Ministerial circulars and decisions had
been promulgated on interconnection, tariffs and pricing, frequency and numbering, inspection, the
settlement of disputes, and illegal services. The use of telecommunications gateways and networks
was regulated by Article 43 of the Ordinance and Articles 27 to 33 and 60 of the implementing
Decree. These Articles were designed to ensure the rights and obligations of telecommunications
services providers to access and use each other's public telecommunications transport networks.
Non-discrimination in granting access to and use of public telecommunications transport networks
was guaranteed by Article 43.2 of the Ordinance. Under this Article, public telecommunications
services providers had an obligation to allow other public telecommunications services providers to
interconnect with their own network under equitable and reasonable conditions. Long-term
development plans and strategies had been approved and published. In his view, the regulatory and
business environment had been improved to become more transparent, predictable and pro-
competitive.

479. A Member raised questions about licensing procedures in the telecommunications and express
delivery sectors. In response, the representative of Viet Nam confirmed that licensing decisions for
both facilities-based and non-facilities-based services would be made in accordance with transparent
and objective criteria. He also confirmed that Vietnamese enterprises that were not State-owned or
State-controlled were eligible to be licensed to provide non-facilities-based services in Viet Nam and
to form joint-ventures with foreign firms, in accordance with Viet Nam's Schedule of Specific
Commitments. With respect to express delivery services, he further confirmed that Viet Nam would
adopt licensing requirements that were consistent with the WTO Agreement and Viet Nam's accession
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commitments. He noted that his Government did not currently have a legal basis under Vietnamese
law to issue a decree providing for such licensing; because Viet Nam's Protocol of Accession was
needed to provide that necessary legal basis, he confirmed that Viet Nam would issue such a decree
promptly upon ratification of Viet Nam's Protocol of Accession, and in any event, within three
months of ratification. He further confirmed that licensing of express delivery services during those
three months would proceed in a manner consistent with the commitments set out in paragraph 507 of
this Report. The Working Party took note of these commitments.

480. A Member noted that Viet Nam had introduced new measures on 25 August 2005, retroactive
to 1 August 2005, setting a price floor for international calls into Viet Nam and a system of allocation
of calls by quota among six Vietnamese carriers (Decision No. 8/2005/QD-BBCVT and Official
Letter No. 1683/BBCVT-KHTC). These measures did not appear to be consistent with Viet Nam's
WTO commitments, nor with Viet Nam's competition policies as described in paragraphs 104-109.
This Member invited the representative of Viet Nam to confirm that Viet Nam would abolish these
measures prior to accession. Noting that these measures had been introduced without prior notice nor
possibilities for comment, this Member asked the representative of Viet Nam to confirm that any
future measure of this sort would be subject to advance notice and comment procedures as described
in paragraphs 510-513. The representative of Viet Nam was also invited to explain how an Official
Letter, which was not recognized as a legal normative document according to the information
provided in paragraph 517, could set a price floor or establish a system for allocating calls by quota.
In response, the representative of Viet Nam said that the Official Letter only specified the quota
policy set out in Article 2.1 of the Decision. The Letter was available on the website of the Ministry
of Post and Telecommunications. He noted that the quota allocation system had been agreed
beforehand by consensus among the six carriers and submitted to the Ministry. By limiting the traffic
of traditional services providers, the measure aimed at facilitating the development of new providers,
thereby fostering competition on the whole market. Providers would meet periodically to discuss and
review the allocation of quotas. He confirmed that these measures would be eliminated prior to
accession. The Working Party took note of this commitment.

481. The representative of Viet Nam further explained that the organization and operation of credit
institutions and the banking activities of other organizations were governed by the Law on Credit
Institutions, the Law on Amending and Supplementing a number of Articles of the Law on Credit
Institutions and some other legal documents. The Government and the State Bank of Viet Nam had
issued regulations to guide the implementation of the Law on Credit Institutions. The Law specified
the licensing requirements for the establishment and operation of credit institutions in Viet Nam.
Foreign credit institutions could operate in Viet Nam in the form of a representative office, a foreign
bank branch, a joint-venture bank, or a 100 per cent foreign-owned bank, a joint-venture finance
company, or a 100 per cent foreign-invested finance company, a joint-venture financial leasing
company, or a 100 per cent foreign-invested financial leasing company. Pursuant to Articles 11 and
12 of the Decree No. 22/2006/ND-CP of 28 February 2006, the term of operation of a foreign bank
branch, a joint-venture bank, or a 100 per cent foreign-owned bank of a foreign credit institution
should not exceed 99 years; the term of operation of a foreign bank branch should not exceed the term
of operation of the parent foreign bank; and the term of operation of a representative office of a
foreign credit institution should not exceed the term of operation of that foreign credit institution. The
term of operation should be specifically stipulated in the granted licence and could be extended upon
request. However, the maximum term of extension should not exceed the term of operation
previously stipulated in the licence (a domestic bank was also required to apply for the extension of its
term of operation). The maximum term of operation was 50 years for a joint-venture finance
company, a 100 per cent foreign-invested finance company, a joint-venture financial leasing
company, and a 100 per cent foreign-invested financial leasing company, and these operating licenses
could be extended. The contribution of the foreign party in a joint-venture bank acting as a
commercial bank could not exceed 50 per cent of the bank's registered capital, while the foreign party
in a joint-venture non-banking credit institution needed to account for at least 30 per cent of the
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registered capital. The aggregate share of foreign institutions and individuals could be limited to
30 per cent of the registered capital of a Vietnamese joint stock commercial bank, unless otherwise
permitted by Viet Nam's laws or the relevant Vietnamese authority.

482. Some Members requested information on the regulation of the banking sector and in
particular information on the conditions under which a foreign bank would be able to obtain a licence
to establish a branch in Viet Nam. In response, the representative of Viet Nam stated that direct
branching was permitted under the current banking law and the Law on Amending and
Supplementing a number of Articles of the Law on Credit Institutions. He reported that banking
institutions' activities were currently regulated by the Law on Credit Institutions and related
amendments. Beginning on 1 April 2007, foreign credit institutions would be allowed to open
100 per cent foreign-owned banks in Viet Nam. He added that any natural or legal person was
required to have a licence to engage in a banking business. One of the key conditions for establishing
a branch of a foreign commercial bank in Viet Nam was that the parent bank should have total assets
of more than US$20 billion at the end of the year prior to application.

483. He further explained that a key condition for the establishment of a joint-venture bank or a
100 per cent foreign-owned bank was that the parent bank was required to have total assets of more
than US$10 billion at the end of the year prior to application. A key condition for establishing a
100 per cent foreign-invested finance company, a joint-venture finance company, a 100 per cent
foreign-invested financial leasing company or a joint-venture financial leasing company was that the
foreign credit institution had total assets of more than US$10 billion at the end of the year prior to
application. The Government of Viet Nam viewed these conditions to be prudential in nature.
Similarly, the representative of Viet Nam stated that his Government anticipated that its future
licensing requirements for 100 per cent foreign-owned banks would be prudential and address issues
such as capital adequacy, liquidity and corporate governance. Further, the criteria for both foreign
bank branches and 100 per cent foreign-owned banks would be applied on a non-discriminatory basis.
The representative of Viet Nam confirmed that the State Bank of Viet Nam would comply with the
requirements of Articles XVI and XVII of the GATS when considering an application for a new
licence, subject to the limitations set forth in the Vietnamese Services Schedule. He further confirmed
that a foreign commercial bank could simultaneously have a 100 per cent foreign-owned bank and
branches. The representative of Viet Nam further confirmed that a 100 per cent foreign-owned bank
in Viet Nam was not treated as a foreign institution or individual and was accorded full national
treatment as a Vietnamese commercial bank, with respect to establishment of commercial presence.
The Working Party took note of these commitments.

484. A Member urged Viet Nam to reduce the minimum capital requirement for a foreign bank
branch to a level at or below that of a domestically-owned bank incorporated in Viet Nam. Such a
change would be more consistent with international norms, which were based on the level of activity
and risks of the branch. In response, the representative of Viet Nam noted that Viet Nam already
allowed foreign bank branches to operate based on the capital of the parent bank for the purpose of
lending. The representative of Viet Nam further confirmed that Viet Nam would progressively bring
its regulatory regime for foreign bank branches, including minimum capital requirements, in line with
commonly accepted international practice. The Working Party took note of these commitments.

485. The representative of Viet Nam confirmed that a foreign bank branch would not be permitted
to open transaction points, which were dependent on the capital of the branch. The representative of
Viet Nam further confirmed that there was no quantitative limit on the number of foreign bank
branches. Transaction points did not, however, include offsite Automatic Teller Machines (ATMs).
Foreign banks operating in Viet Nam were granted full MFN and national treatment in the placement
and operation of ATMs. The Working Party took note of these commitments.
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486. The representative of Viet Nam further explained that securities trading centres had been
established in Ho Chi Minh City and Hanoi. Foreign securities companies wishing to trade securities
in Viet Nam would be required to operate in conformity with the Enterprise Law and Government
Decree No. 144/2003/ND-CP on securities and stock exchange, and other applicable laws and
regulations. In addition, foreign securities companies wishing to trade securities in Viet Nam would
be subject to limitations, as indicated in Viet Nam's Schedule of Specific Commitments. He provided
information on criteria for granting securities services licenses in Annex II to document
WT/ACC/VNM/44.

487. The representative of Viet Nam explained that the National Assembly had approved the Law
on Insurance Business on 9 December 2000 and the Law had entered into force on 1 April 2001.
In addition, he provided information on the criteria for granting insurance services licenses in
Annex II to document WT/ACC/VNM/44.

488. A Member noted that Viet Nam had provided clarifications on the licensing criteria for
insurance services licenses and securities services licenses in Annex II of WT/ACC/VNM/44. This
Member sought assurance that in the event that these criteria were inconsistent with the commitments
undertaken by Viet Nam in its Schedule of Specific Commitments, or elsewhere in the Working Party
Report, the commitments would prevail. In response, the representative of Viet Nam confirmed that
in the event that the licensing criteria described in Annex II of WT/ACC/VNM/44 were inconsistent
or incompatible with Viet Nam's commitments in its Schedule of Specific Commitments, or elsewhere
in the Working Party Report, the commitments would prevail. The Working Party took note of this
commitment.

489. In response to a question, the representative of Viet Nam confirmed that the Government of
Viet Nam would ensure that foreign-invested as well as Vietnamese-invested insurance companies
and intermediaries were accorded meaningful and fair opportunities to be informed of, comment on,
and exchange views with officials regarding measures relating to or affecting the supply of insurance
services in Viet Nam. He further stated that, with respect to regulatory changes in the insurance
sector, foreign-invested insurance companies would be accorded access to information by the
Government of Viet Nam on a national treatment basis. The Working Party took note of these
commitments.

490. In response to a question from a Member, the representative of Viet Nam confirmed that,
provided that separate applications were submitted for life and non-life insurance, there was no limit,
in law or in practice, on the number of new licenses that a foreign insurance company could submit at
one time. He further stated that there was also no limitation on the number of product approval
applications that a foreign-invested insurance company could submit at one time, and that no
requirement or regulatory practice restricted a foreign-invested insurance company from submitting
additional applications based upon whether the Government of Viet Nam had completed its review of
that company's previous applications.

491. In response to a Member's question concerning transparency in the regulation of insurance

services, the representative of Viet Nam confirmed that standards relating to licensing and approval of
new products and rates would be compiled, published and made available to the public consistent with
paragraphs 505-507. He further confirmed that administrative guidance would be delivered in
writing. The Working Party took note of these commitments.

492. A Member inquired whether a formal appeal process was available for all dispositions
(including approvals for a licence to provide insurance and approvals of new products) relating to the
supply of insurance. In response, the representative of Viet Nam confirmed that a formal appeal
process had been established for all service sectors in the Law on Complaints and Denunciations
No. 58/2005/QH11 of 29 November 2005 and the Ordinance Amending and Supplementing Some
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Articles of the Ordinance on Procedures for the Settlement of Administrative Cases (OPSAC)
No. 29/2006/PL-UBTVQH11.

493. A Member asked whether Viet Nam's laws ensured that administrative guidance issued to an
insurance company by an insurance administrative agency would be consistent with competition
legislation in force in Viet Nam. This Member further inquired whether any recipient of such
administrative guidance could seek the views of the appropriate authority as to whether the person's
conduct proposed to be taken in response to the administrative guidance was inconsistent with the
competition legislation in effect in Viet Nam. In response, the representative of Viet Nam confirmed
that the Law on Promulgation of Legal Normative Documents No. 02/2002/QH11 of
16 December 2002 ensured that administrative guidance issued by Viet Nam's regulatory bodies
would not be inconsistent with legislation in force in Viet Nam. He further confirmed that recipients
of such administrative guidance were entitled to seek the views of the appropriate authority as to
whether the person's conduct proposed to be taken in response to the administrative guidance was
inconsistent with the competition legislation in effect in Viet Nam.

494. Members also sought clarification about how Viet Nam would implement its commitment to
allow direct branching for foreign non-life insurance companies after five years from the date of
accession. The representative of Viet Nam explained that the legislation and regulations necessary to
implement this commitment would be developed with the goal of promoting investment and the
creation of meaningful commercial opportunities, ensuring the sustainable development of Viet Nam's
insurance market and protecting the legitimate interests of policy-holders and the safety and
soundness of the insurance market in Viet Nam. He further stated that regulation of such branches
would be in line with the internationally recognized insurance industry standards and principles of the
International Association of Insurance Supervisors (IAIS). The Working Party took note of these
commitments.

495. In response to a specific question on the electronic games business, the representative of
Viet Nam said that Circular No. 08/2000/TT-BVHTT of 28 April 2000 of the Ministry of Culture and
Information defined the electronic game business as the provision by an organization, enterprise,
private individual, or household of electronic games between human beings and machines with a
built-in electronic game programme. Individuals or organizations using or commercializing
electronic games were required to use machines, tapes, disks and accessories with a healthy
entertainment content. The number of enterprises licensed to conduct business in electronic games
with prizes was limited, and any application for a licence to conduct such a business was subject to
approval by the Prime Minister pursuant to Decision No. 32/2003/QD-TTg of 27 February 2003.

496. A Member raised concerns about the equity limitations and economic needs test included in
Viet Nam's commitments for road transport services. The Member asked specifically how these
limitations would affect the ability of foreign companies to supply express delivery services.
In response, the representative of Viet Nam confirmed that foreign-invested express delivery
companies licensed to supply express delivery services in Viet Nam under the terms of Viet Nam's
commitments for express delivery services would have the right to own and operate road transport
vehicles used to supply their own express delivery services. The Working Party took note of this
commitment.

497. A Member noted that Viet Nam had scheduled phase-in periods for foreign equity
participation in many services sectors, and asked whether there were transparent and pre-established
procedures for increasing foreign equity in a joint-venture and for transitioning from a joint-venture to
a 100 per cent foreign-owned enterprise. This Member further stated that foreign partners in joint
ventures would need assurance that it was possible to effect such changes in foreign participation
and/or transition to a wholly foreign-owned enterprise in a manner that would be efficient, timely and
not create disruption of normal operations. This Member asked, for example, whether a foreign
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partner in a joint-venture seeking to buy out the capital contribution of its Vietnamese partner(s) in
order to achieve 100 per cent ownership would be required to apply for a new licence or other
authorization in order to continue supplying the same service(s).

498. In response, the representative of Viet Nam explained that, subject to agreement with its
Vietnamese partner(s), and to limitations provided for under Viet Nam's Schedule of Specific
Commitments, a foreign partner in a joint-venture could buy out the capital contribution of its
Vietnamese partner(s). He further explained that the procedures and conditions for re-allocating
capital within a joint-venture, and transitioning from a joint-venture to a 100 per cent foreign-owned
enterprise were laid out in detail in the Decree No. 108/2006/ND-CP of 22 September 2006 on the
Implementation of the 2005 Investment Law. The representative of Viet Nam further confirmed that
such re-allocation of capital within a joint-venture, or the transition from a joint-venture to a
100 per cent foreign-owned enterprise would be subject to transparent and pre-established procedures,
which in themselves would not require any disruption of the company's normal operations. He also
confirmed that joint-ventures seeking to transition to a 100 per cent foreign-owned enterprise may be
required to apply for and receive an amended licence/investment certificate to supply the same
services, with a comparable scope of business. A decision on such applications would be provided
promptly so that the enterprise could continue operation without disruption. The Working Party took
note of these commitments.

499. A Member noted that Viet Nam's market access commitments for retailing services included
gradual phase-in to 100 per cent foreign participation. The Member asked how Viet Nam would
implement its commitments for retail services in light of provisions in Decree No. 110 restricting
foreign participation in multi-level sales activities. In response, the representative of Viet Nam
confirmed that the restrictions on foreign participation in multi-level sales activities described in
Decree No. 110 applied only to foreign natural persons working in Viet Nam and to those foreign
entities whose scope of business did not include distribution services, including retail services, in
Viet Nam. He further confirmed that such restrictions would not apply to foreign participation in
terms of investment in retailing services consistent with the terms and conditions set forth in
Viet Nam's Schedule of Specific Commitments on trade in services. Foreign equity limitations for
multi-level sales were those indicated in Viet Nam's market access commitments for retail services.
The Working Party took note of these commitments.

500. In response to a Member's request for clarification of the scope of Viet Nam's mode 1
distribution services commitment, the representative of Viet Nam confirmed that its commitment
included the electronic distribution of legitimate computer software. This commitment was without
prejudice to the ongoing discussion in the WTO, and Viet Nam's position, on the appropriate
classification of computer software delivered electronically.

501. A Member noted that Viet Nam had scheduled limits on foreign participation in most services
sectors in its Schedule of Specific Commitments. For example, some sectors were subject to a
permanent limitation on foreign equity, while other sectors were subject to temporary foreign equity
limitations as part of a gradual phase-in to 100 per cent foreign ownership. This Member voiced
strong concerns about how certain provisions of the 2005 Enterprise Law would affect the ability of a
majority share-holder (i.e., owning at least 51 per cent but less than 65 or 75 per cent) to control an
investment and make fundamental decisions about the operation of the enterprise. Provisions on
limited liability companies of more than one member and provisions on shareholding companies
stipulated how fundamental decisions were to be made within an enterprise, by requiring that these
fundamental issues be subject to approval by the Members' Council or Shareholders' Meeting and
specifying a minimum percentage of votes necessary for the Members' Council or Shareholders'
Meeting to make such a decision. According to these provisions, making certain fundamental
decisions about the enterprise would require at least a majority of 65 per cent of the Members'
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Council in the case of a limited liability company of more than one person, or a majority of
75 per cent of the Shareholders' Meeting in the case of a shareholding company.

502. In response, the representative of Viet Nam confirmed that the Enterprise Law established
minimum percentages of votes required to make fundamental decisions in various forms of
enterprises. He recognized the validity of Members' concerns regarding the capability of majority
shareholders (i.e., owning at least 51 per cent) to make these fundamental decisions, especially in
sectors in which Viet Nam had included foreign equity limitations in its Schedule of Specific
Commitments. The representative of Viet Nam confirmed that, upon accession, Viet Nam would
ensure that, notwithstanding the requirements in the 2005 Enterprise Law, investors establishing a
commercial presence as a joint-venture under the commitments in Viet Nam's Schedule of Specific
Commitments would have the right to establish, through the enterprise's Charter, all the types of
decisions that had to be submitted to the Members' Council or Shareholders' Meeting for approval; the
quorum rules, if any, that governed voting procedures; and the precise percentages of voting
majorities necessary to make all decisions, including a simple majority of 51 per cent. He further
confirmed that Viet Nam would give legal effect to these provisions of such enterprises' Charters.
In addition, prior to accession, Viet Nam would give effect to the obligations in this paragraph
through appropriate legal means. In this respect, the representative of Viet Nam noted that Article 3.3
of the 2005 Enterprise Law provided that treaties would prevail in the event of discrepancies between
provisions of that Law and treaty commitments, and confirmed that, pursuant to Article 6.3 of the
Law on Treaties, Viet Nam would make a determination, upon ratification of the Protocol of
Accession, as to the existence of such discrepancies and whether they would be resolved by direct
application of the treaty or amendment of the Law. The Working Party took note of these
commitments.

503. A Member asked how these provisions of the 2005 Enterprise Law would affect foreign
investors who had already established joint-ventures in Viet Nam. In response, the representative of
Viet Nam confirmed that enterprises established by Vietnamese investors together with investors of a
WTO Member prior to the date of entry into force of the 2005 Enterprise Law would, if such a joint-
venture desired, be permitted, for a period of two years after the date of entry into force of the
2005 Enterprise Law, to modify provisions of the enterprise's original Charter related to all the types
of decisions that had to be submitted to the Members' Council or Shareholders' Meeting for approval;
the quorum rules, if any, that governed voting procedures; and the precise percentages of voting
majorities necessary to make all decisions, including a simple majority of 51 per cent, as the
enterprise deemed appropriate. Approval of such modifications of enterprise Charters during the
period stipulated would be granted expeditiously in order to avoid disruption of business operations.
The Working Party took note of these commitments.

504. A Member observed that licensing procedures and conditions should not act as an
independent barrier to market access and requested Viet Nam to guarantee transparency of licensing
requirements and procedures, qualification requirements and procedures as well as of other licensing
requirements. In particular, this Member requested Viet Nam to publish a list of all organizations
responsible for authorizing, approving or regulating services, including those organizations that had
been delegated such authority from national authorities, as well as Viet Nam's licensing procedures
and conditions. Viet Nam was asked to ensure that its licensing procedures and conditions were pre-
established, publicly available, based on objective criteria; identified activities, terms, and conditions;
included all critical information for valid completion of applications; included relevant timeframe and
critical deadlines; and identified the competent authority for granting the licence. This Member also
requested Viet Nam to ensure that licensing procedures and conditions would be published prior to
becoming effective and include a reasonable timeframe for review and decision in that publication.
Furthermore, any fees charged would not constitute an independent barrier to market access and the
applicant would be informed whether the application was complete or, in case of incomplete
application, what additional information was required. This Member requested that decisions on an
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application be taken promptly and if an application was terminated or denied, the applicant would be
informed in writing and without delay of the reasons for such action. The Member also requested that
examinations to licence professionals be scheduled at reasonable intervals.

505. Some Members stated that transparency of regulations and other measures, particularly of
sub-national authorities, was essential since these authorities often provided the details on how the
more general laws, regulations and other measures of the central government would be implemented.
This information needed to be received in a timely fashion so that services suppliers could be
prepared to comply with such provisions and could exercise their rights in respect of implementation
and enforcement of such measures. Pre-publication of these measures was important to enhancing
secure, predictable trading relations. The development of the Internet and other means of
communication could help ensure that information from all government bodies at all levels could be
assembled in one place and made readily available to the public. The creation and maintenance of a
single, authoritative journal and enquiry point would greatly facilitate dissemination of information
and help promote compliance.

506. In response, the representative of Viet Nam confirmed that Viet Nam would publish all laws,
regulations and other measures of general application pertaining to or affecting trade in services.
Publication of such laws, regulations and other measures would include the effective date of these
measures and the general scope of services or activities affected. The representative of Viet Nam
further confirmed that Viet Nam would publish a list of all organizations that were responsible for
authorizing, approving or regulating service activities for each service sector. In addition, from the
date of accession Viet Nam would publish in the official journal all of its existing licensing
procedures and conditions. The Working Party took note of these commitments.

507. With respect to licensing procedures, the representative of Viet Nam confirmed that Viet Nam
would ensure that its licensing procedures and conditions would not act as independent barriers to
market access. The representative of Viet Nam confirmed that for those services included in its
Schedule of Specific Commitments, Viet Nam would ensure that: (a) Viet Nam's licensing
procedures and conditions were published prior to becoming effective; (b) in that publication,
Viet Nam would specify the timeframe for the relevant authorities' decision on the license;
(c) relevant authorities would review and make a decision on licensing within the period specified in
official procedures; (d) any fees charged in connection with the filing and review of an application
would not constitute an independent barrier to market access; (e) on the request of an applicant,
Viet Nam's relevant regulatory authority would inform the applicant of the status of its application
and whether it was considered complete. An application would not be considered complete until all
information specified in the relevant implementing measure was received. If the authority required
additional information from the applicant, it would notify the applicant without undue delay and
specify the additional information required to complete the application. Applicants would have the
opportunity to cure deficiencies in the application; (f) on the request of an unsuccessful applicant, a
regulatory authority that had denied an application would inform the applicant in writing of the
reasons for denial of the application; (g) where an application had been denied, an applicant may
submit a new application that attempted to address any prior problems; (h) where approval was
required, once the application was approved, the applicant would be informed in writing without
undue delay; and (i) where Viet Nam required an examination to licence professionals, such
examinations would be scheduled at reasonable intervals. The Working Party took note of these
commitments.

508. The representative of Viet Nam further confirmed that for the service sectors included in
Viet Nam's Schedule of Specific Commitments, the relevant regulatory authorities would be separate
from, and not be accountable to, any service suppliers they regulated. Further, the representative of
Viet Nam confirmed that, except in emergency situations or for regulations and other measures
involving national security, specific measures setting foreign exchange rates or monetary policy and
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other measures the publication of which would impede law enforcement, Viet Nam would
(a) publish in advance any regulations or other implementing measures of general application that it
proposed to adopt and the purpose of the regulation or other implementing measure;
(b) provide interested persons and other Members a reasonable opportunity to comment on such
proposed regulation or other implementing measure; and (c) allow reasonable time between
publication of the final regulation or other implementing measure and its effective date. The Working
Party took note of these commitments.

TRANSPARENCY

Publication of information on trade

509. Some Members requested information on Viet Nam's implementation of the transparency
requirements prescribed in Article X of the GATT 1994, Article III of the GATS and other provisions
of the WTO Agreement. These Members asked whether a legal obligation existed in Viet Nam to
publish in an official journal all laws, regulations, decrees, judicial decisions and administrative
orders or rulings of general application or other measures having similar effect relating to trade or
economic policy "in such a manner as to enable governments and traders to become acquainted with
them". These Members further inquired as to what extent publication occurred prior to entry into
force, and whether any such measures could enter into force without being published in the Official
Gazette.

510. The representative of Viet Nam said that provisions on publication of legal acts and the
opportunity for public comment had been included in the Law on the Enactment of Legal Normative
Documents of 12 November 1996 together with its amendment approved by the National Assembly
on 16 December 2002. Detailed rules and procedures had been established through Government
Decree No. 161/2005/ND-CP of 27 December 2005 implementing the Law on the Enactment of Legal
Normative Documents, Government Decree No. 104/2004/ND-CP on the Official Gazette, Circular
No. 04/2005/TT-VPCP guiding the implementation of Decree No. 104/2004/ND-CP, and the Prime
Minister's Directive No. 28/2001/CT-TTg of 28 November 2001 on the Continuous Improvement of
the Business Environment.

511. The general procedures for soliciting public comment on draft legal instruments were laid
down in Articles 40, 62, 65, 66 and 70 of the Law on the Enactment of Legal Normative Documents
(as amended). In practice, the drafting entities circulated the draft legal instruments to organizations
and individuals potentially affected by them or published the drafts in newspapers to elicit comments
from the general public. Articles 62.2 and 65.4 of the amended Law on the Enactment of Legal
Normative Documents required the Office of the Government to publish draft Government
Resolutions and Decrees, and Decisions and Instructions of the Prime Minister, on the Internet or in
mass media for comments by agencies, organizations and individuals. There was no specialized
website for the publication of draft legal documents; draft legal documents were published on the
website of the responsible Ministry and drafting agency, i.e., on the Ministry of Planning and
Investment's website for documents related to investment (www.mpi.gov.vn), on the Ministry of
Trade's website for documents concerning trade rules and regulations (www.mot.gov.vn), and on the
Ministry of Finance's website for documents on tax and finance (www.mof.gov.vn). A number of
draft documents were also published on the website of the Ministry of Justice (www.moj.gov.vn).
Drafting entities could also organize workshops and seminars to discuss the drafts with those
interested. He noted that Directive No. 28/2001/CT-TTg required ministries and agencies to seek
comments from the business community through the Viet Nam Chamber of Commerce and Industry
in the drafting of any policies or rules affecting business operations. Draft legal documents affecting
the business community were published on the Internet site of the Chamber of Commerce and
Industry (http://www.vibonline.com.vn). He added that a draft Resolution or Decree would not be
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published for comment if it related to national security, State secrets, or its nature or contents did not
require such publication.

512. The obligation to seek the opinions of those directly affected by the legal documents, and the
possibility to take account of these opinions in the drafting process, was laid down in Articles 3, 26.4
and 61.4 of the amended Law on the Enactment of Legal Normative Documents. Article 3.3 of the
Law required the drafting agency to synthesize, analyze and evaluate the comments received and, as
necessary, to propose adjustments to the original draft. The comments received by the drafting
agency were attached to the draft legal instrument when forwarded to the appropriate decision-making
body.

513. The Law did not specify how many times a draft legal instrument would be available for
public comment. The drafts were normally available for comment only once, although specific cases
could arise that would allow multiple opportunities for public comment. The Law did not stipulate
any timeframe for the solicitation and provision of comments. Such issues were left to the discretion
of the drafting entity, taking into account the complexity and importance of the proposed legal
instrument. Asked about five-day or seven-day time limits specified in a new Law on the
Promulgation of Legal Documents of People's Councils and People's Committees, he added that the
limits stipulated in Articles 23, 30 and 41 of this Law were minimum, and not maximum, timeframes.
The Law had been drafted to be fully consistent with WTO rules on transparency, and the
implementing regulations for the Law would ensure uniform and consistent implementation of this
Law throughout Viet Nam.

514. He confirmed that Article 47 of the Law on the Enactment of Legal Normative Documents
authorized the Standing Committee of the National Assembly to invite relevant agencies or
individuals to address the Committee on a draft ordinance. Although the Law did not provide similar
authority to the National Assembly or to his Government, Article 32.2 allowed the lead examination
committee of the National Assembly to conduct surveys and study "the reality of the issues belonging
to the contents of the draft" and agencies, organizations and individuals contacted by the committee
were required to provide information and materials to serve this examination.

515. As for the publication of legal instruments, the Law on the Enactment of Legal Normative
Documents required that these documents be published in the Official Gazette or made known to the
public through the mass media. As the effective dates of most legal documents were attributed to the
time of publication in the Official Gazette as regulated by the Law, the Official Gazette was published
almost daily. According to the amended Law, legal documents were required to be published in the
Official Gazette and would only become effective 15 days thereafter, or at a later date if so specified.
Pursuant to Article 8.1(b) of Decree No. 161/2005/ND-CP of 27 December 2005, legal normative
documents issued by State bodies at the central level had to be sent to the Office of the Government
no later than two working days from the date of promulgation or signing for publication in the Official
Gazette. He added that legal documents were accessible on the Internet, for the time being in
Vietnamese only. Legal normative documents issued by local authorities and provincial People's
Councils were put up in notices on their premises. Asked whether laws, regulations or administrative
orders could take effect prior to publication, the representative of Viet Nam said that according to the
Law on the Enactment of Legal Normative Documents, Viet Nam's legislation applied retroactively
only in extreme cases. The Law also stipulated non-retroactivity in case of (i) new legal obligations
imposed on actions happening at a time when such legal obligations had not been provided by law;
and (ii) new legal obligations which were higher than those applied at the time when such actions took
place.

516. A Member noted that Vietnamese ministries appeared to use documents called "official
letters" - not qualifying as legal normative documents in Viet Nam's legislation - to set policy, and
that most ministries would deny requests to provide these documents. Viet Nam was requested to
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update the Working Party on measures taken to bring this practice into conformity with WTO rules on
transparency. This Member also sought confirmation that the Government of Viet Nam would no
longer use "official letters" as policy-setting documents, and that the policies contained in existing
"official letters" would be discontinued or, if adhered to by ministries, would be followed in a manner
consistent with WTO rules on transparency.

517. In reply, the representative of Viet Nam said that "official letters" had not been recognized as
legal normative documents under the Law on the Enactment of Legal Normative Documents or under
the Law on the Promulgation of Legal Documents of People's Councils and People's Committees.
Pursuant to Article 3 of Government Decree No. 161/2005/ND-CP of 27 December 2005, any
document providing for legal normative rules, but not adopted in the form prescribed for legal
normative documents, such as official letters, notices and guidelines, would be invalid and sanctions
applied for its issuance in accordance with the law. The Government Office had issued Circular
No. 04/2005/TT-VPCP and the Prime Minister has issued Directive No. 08/2005/CT TTg to ensure
full implementation of the two Laws and to make the use of "official letters" more transparent and
consistent with WTO rules. The Working Party took note of this commitment.

518. The representative of Viet Nam confirmed that from the date of accession his Government
would fully implement Article X of the GATT 1994, Article III of the GATS and the other WTO
transparency requirements, including those requiring notification, prior comment and publication. As
such, all laws, regulations, decrees, judicial decisions and administrative rulings of general application
pertaining to or affecting customs issues, trade in goods, services, intellectual property and the control
of foreign exchange would be published promptly in a manner that fulfils the WTO requirements, and
no such laws, regulations, decrees, judicial decisions and administrative rulings of general application
would become effective or be enforced prior to such publication, except for those regulations, judicial
decisions and administrative rulings of general application, and other measures involving national
emergency or security, or for which publication would impede law enforcement. To this end, he
further confirmed that Viet Nam would, as of the date of accession, establish or designate an official
journal or website for each of the topics (or an aspect of a topic) identified above, dedicated to the
publication, prior to their entry into force, of all regulations, decisions, orders, and administrative
rulings of general application, pertaining to or affecting that topic. Such journals or websites would
be updated on a regular basis, notified to the WTO, and readily available to WTO Members,
individuals, associations and enterprises. The websites or journals where these measures would be
published are listed in Table 23. The publication of such regulations and other measures would
include, as appropriate, the following: (i) the names of the authorities (including contact points)
responsible for implementing a particular measure; and (ii) the effective date of the measure. The
representative of Viet Nam confirmed that with respect to proposed laws, ordinances, decrees and
other regulations and measures issued by the National Assembly and the Government pertaining to or
affecting trade in goods, services, and intellectual property, Viet Nam would provide a reasonable
period, i.e., no less than 60 days, for Members, individuals, associations and enterprises to provide
comments to the appropriate authorities before such measures are adopted. The Government would
take into account any comments received during the period for commenting. The only exceptions to
this opportunity for comment would be for those regulations and other measures involving national
emergency or security, or for which publication would impede law enforcement. The Working Party
took note of these commitments.

Notifications

519. The representative of Viet Nam said that at the latest upon accession, Viet Nam would submit
all initial notifications required by the WTO Agreement. Any laws, regulations, or other measures
subsequently enacted by Viet Nam, and which were required to be notified pursuant to the WTO
Agreement, would also be notified in a time and manner consistent with WTO requirements.
The Working Party took note of these commitments.
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TRADE AGREEMENTS

520. The representative of Viet Nam said that, as of April 1995, Viet Nam had acceded to
73 multilateral agreements and treaties. He provided a list of 55 foreign trade agreements, 17 general
treaties and 17 tax treaties in document WT/ACC/VNM/3/Add.1, Annex 8. The trade agreements,
although concluded on a bilateral basis, provided for MFN treatment. At present, preferential rates of
import duty were applicable only to ASEAN countries and on 243 tariff lines of textile items imported
from the European Union (in return for increased import quotas on Vietnamese exports of textiles to
the EU). Viet Nam had become a member of ASEAN in July 1995 and as part of its membership
commitments, Viet Nam had signed 21 ASEAN Agreements and two Memoranda of Understanding.
As of 2000, the Inclusion List of Viet Nam comprised 4,233 tariff lines, the Temporary Exclusion List
contained approximately 1,900 tariff lines, the General Exclusion List covered 131 products and the
Sensitive List of Unprocessed Agricultural Products included 51 tariff lines. Viet Nam did not have a
list of highly sensitive products. Viet Nam had not entered into any labour market integration
agreements.

521. Some Members noted that Viet Nam, in the context of its commitments under the Agreement
on a Common Effective Preferential Tariff (CEPT) implementing the ASEAN Free-Trade Area, had
referred to its list of sensitive agricultural products to be fully phased into the inclusion list by 2013
with final bound rates at 5 per cent. Viet Nam was requested to provide a copy of the list of sensitive
products to the Working Party, and to indicate whether the list overlapped with imports subject to line
management or other forms of import restriction. Viet Nam was also invited to provide a description
of its goods and services commitments as part of the AFTA/China Free Trade Agreement.

522. The representative of Viet Nam replied that sensitive unprocessed agricultural products and
highly sensitive products had not been included in the CEPT/AFTA framework prior to 1995. Since
then, ASEAN members had established a special mechanism for tariff reduction and elimination of
non-tariff barriers on these products. Viet Nam had signed a Protocol in September 1999, according
to which Viet Nam was committed to reducing its tariffs on sensitive unprocessed agricultural
products to 0-5 per cent for other members of ASEAN by 2013. As for the AFTA/China Free Trade
Agreement (ACFTA), ASEAN and China had signed, on 4 November 2002, the Framework
Agreement on Comprehensive Economic Cooperation between ASEAN and China, paving the way
towards the realization of an ACFTA for goods, which was set to be established by 2010 for
ASEAN 6 and China, and by 2015 for the newer ASEAN Member States, including Viet Nam.
According to the Agreement In Goods to implement the above-mentioned Framework Agreement,
which had been signed on 6 December 2004, the participating countries committed to eliminate most
tariffs over a period of time. In Viet Nam's case, the bulk of goods would be subject to tariffs ranging
from 0 to 5 per cent in 2015, with some flexibility for certain products, to 2018. As part of the
package, ASEAN and China also committed to eliminate non-tariff barriers, in particular quantitative
restrictions, unless otherwise permitted by WTO disciplines. Supporting the implementation of the
Agreement, Rules of Origin and related Operational Certification Procedures, and an Agreement on
Dispute Settlement Mechanism had also been signed at the same time. Full texts of the above
agreements and relevant tariff commitments were available on the official website of the ASEAN
Secretariat (www.aseansec.org). The Agreement In Goods would be augmented by services and
investments with negotiations on agreements on these relevant areas being pursued by ASEAN and
China, with the aim of achieving concrete results by the end of 2007.

523. Upon accession, Viet Nam would notify these agreements in conformity with WTO rules.
The Working Party took note of this commitment.
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524. Some Members noted that Viet Nam was required – under a bilateral agreement on textiles
and clothing − to reduce its tariffs on a number of textile products imported from the EU during a
period of ten years starting from 1 January 1996. These Members asked whether the tariff reductions
were implemented on an MFN basis and, if not, how Viet Nam would abide by Article I of the GATT
as a Member of the WTO. Some Members requested that Viet Nam provide a copy of its bilateral
trade agreement with the United States to the Working Party. A Member requested Viet Nam to
clarify how provisions in this agreement would be applied in relation to other Members of the WTO.

525. The representative of Viet Nam replied that Viet Nam would comply with the MFN principle
within the meaning of Article I of the GATT 1994 upon accession to the WTO. The bilateral
agreement with the United States had come into force at the end of 2001.

526. The representative of Viet Nam confirmed that Viet Nam would observe all WTO provisions,
including those of Article XXIV of the GATT 1994 and Article V of the GATS, with respect to the
trade agreements to which it belongs, and would ensure that from the date of accession, it complied
with the provisions of the WTO Agreement relating to notification, consultation and other
requirements concerning free trade areas and customs unions of which Viet Nam was a member. He
confirmed that Viet Nam would submit notifications and copies of the free trade area and customs
union agreements to which it belongs to the Committee on Trade in Goods for transmittal to the
Committee on Regional Trade Agreements (CRTA) for review. The Working Party took note of this
commitment.

CONCLUSIONS

527. The Working Party took note of the explanations and statements of Viet Nam concerning its
foreign trade regime, as reflected in this Report. The Working Party took note of the commitments
given by Viet Nam in relation to certain specific matters which are reproduced in paragraphs 31, 78,
79, 95, 103, 117, 119, 134, 135, 139, 146, 147, 155, 158, 162, 174, 177, 184, 198, 199, 206, 208, 209,
215, 216, 218, 227, 238, 244, 250, 253, 255, 260, 269, 281, 286, 288, 303, 315, 316, 328, 332, 339,
355, 366, 403, 465, 471, 479, 480, 483, 484, 485, 488, 489, 491, 494, 496, 498, 499, 502, 503, 506,
507, 508, 517, 518, 519, 523 and 526 of this Report. The Working Party took note that these
commitments had been incorporated in paragraph 2 of the draft Protocol of Accession of Viet Nam to
the WTO.

528. Having carried out the examination of the foreign trade regime of Viet Nam and in the light of
the explanations, commitments and concessions made by the representative of Viet Nam, the Working
Party reached the conclusion that Viet Nam be invited to accede to the Marrakesh Agreement
Establishing the WTO under the provisions of Article XII. For this purpose, the Working Party has
prepared the draft Decision and Protocol of Accession reproduced in the Appendix to this Report, and
takes note of Viet Nam's Schedule of Concessions and Commitments on Goods (document
WT/ACC/VNM/48/Add.1) and its Schedule of Specific Commitments on Services (document
WT/ACC/VNM/48/Add.2) that are annexed to the draft Protocol. It is proposed that these texts be
adopted by the General Council when it adopts the Report. When the Decision is adopted, the
Protocol of Accession would be open for acceptance by Viet Nam which would become a Member
thirty days after it accepts the said Protocol. The Working Party agreed, therefore, that it had
completed its work concerning the negotiations for the accession of the Socialist Republic of
Viet Nam to the Marrakesh Agreement Establishing the WTO.
WT/ACC/VNM/48
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ANNEX 1

Laws, Regulations and Other Information Provided to the Working Party by Viet Nam

- Directive of the Prime Minister No. 08/2005/CT-TTg "On Advancing the Process of and
Improving the Quality of the Drafting of Laws and Ordinances in the Year of 2005 in
Support of WTO Negotiations and Accession" of 4 April 2005;
- National Assembly's Resolution No. 51/2001/QH10 on amendment of and supplement to
some Articles of the 1992 Constitution of the Socialist Republic of Viet Nam of
25 December 2001;
- Law on Profit Tax of 1 October 1990;
- Law on Enterprise Income Tax (1997) of 10 May 1997;
- Law on Agricultural Land Use Tax (1993) of 10 July 1993;
- Law on Transfer of Land use Right Tax of 22 June 1994;
- Ordinance on Income Tax on High-Income Earners of 19 May 2001;
- Ordinance of the Standing Committee of the National Assembly on Income Tax of High
Income Earners (1994) of 19 May 1994, as amended;
- Order of the President No. 06/2004/L/CTN "On Promulgation of the Ordinance of the
National Assembly Standing Committee" of 12 May 2004;
- Ordinance of the State Council on Royalties of 30 March 1990;
- Decision No. 396/TTg of 4 August 1994 On Amendments of and Additions to Foreign
Currency Control in the Prevailing Circumstances;
- Circular No. 08/1998/TT-NHNN7 of 30 September 1998 on Guiding the Implementation of
Decision No. 173/1998/QD/TTg on the obligation to sell and rights to buy foreign currencies
from Residents which are organizations (the State Bank of Viet Nam (SBV) provides
guidance for this Decision);
- Decree No. 63/1998/ND-CP of 17 August 1998 on Foreign Exchange Management of the
Government;
- Decision of Compulsory Selling Rage of Foreign Currency with Respect to Current Sources
of Income of Residents Being Economic or Social Organizations (Decision
No. 46-2003-QD-TTg of 2 April 2003);
- Ordinance No. 28/2005/PL-UBTVQH11 "On Foreign Exchange" of January 2006;
- Law on Cooperatives (1996);
- Law on Companies of 21 December 1990, as amended 1 July 1994;
- Law on Private Enterprises of 21 December 1990, as amended 1 July 1994;
- Commercial Law No. 05/1997/QH9 of 10 May 1997;
- Draft Commercial Law;
- Decree No. 12-2006-ND-CP "On Making Detailed Provisions for Implementation of the
Commercial Law with Respect to International Purchases and Sales of Goods; and Agency
for Sale and Purchase, Processing and Transit of Goods Involving Foreign Parties" of
23 January 2006;
- Decree No. 19/2006/ND-CP "On Making Detailed Provisions for Commercial Law on the
Origin of Goods" of 20 February 2006;
- Decree No. 20-2006-ND-CP "On Making Detailed Provisions for Implementation of the
Commercial Law with Respect to the Business of Commercial Assessment Services" of
20 February 2006;
- Decree No. 35-2006-NP-CP "On Making Detailed Provisions for Implementation of the
Commercial Law with Respect to Franchising Activities" of 31 March 2006;
- Decree No. 37-2006-ND-CP "On Providing Detailed Regulations for Implementation of
Commercial Law with Respect to Commercial Enhancement Activities" of 4 April 2006;
- Decree No. 57/2006/ND-CP "On Electronic Commerce";
 WT/ACC/VNM/48
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- Decree No. 59-2006-ND-CP "On Making Detailed Provisions for Implementation of the
Commercial Law with Respect to Goods and Services in which Business is Prohibited,
Restricted and Subject to Conditions" of 12 June 2006;
- Draft Decree "On Detailed Provisions of the Commercial Law on Enterprises with Foreign-
Invested Capital Specializing in Purchase and Sale of Goods and Other Activities Directly
Relating to Purchase and Sale of Goods in Viet Nam (Pursuant to the Commercial Law dated
14 June 2005);
- Draft Decree "On Providing Detailed Provisions of the Commercial Law on Representative
Offices and Branches of Foreign Business Entities in Viet Nam" (Pursuant to the Commercial
Law dated 14 June 2005);
- Draft Decree "On Business Registration and Business Registries" (Pursuant to the Enterprise
Law No. 60/2005/QH11 of 29 November 2005);
- Law on Business Bankruptcy of 30 December 1993;
- Law "On Enterprises" of December 2005;
- Draft Decree "On Conversion of State-owned Companies into Limited Liability Companies
that Operate under the Enterprise Law" (Pursuant to the Enterprise Law No. 60/2005/QH11 of
29 November 2005);
- Law No. 13/1999/QH10 – The Enterprise Law;
- Law No. 59-2005-QH11 "On Investment" of December 2005;
- Draft Law "On Investment";
- Draft Decree "On Providing Guidelines for Implementation of the Law on Investment"
(Pursuant to the Law on Investment No. 59-2006-WH11 dated 29 November 2005);
- Law on Promotion of Domestic Investment (1994) of 22 June 1994;
- Law on Foreign Investment in Viet Nam of 12 November 1996;
- Law on amendment of and addition to a number of Articles of the Law on Foreign Investment
In Viet Nam of 9 June 2000;
- Government Decree No. 12/CP of 18 February 1997 Providing Regulations on Foreign
Investment in Viet Nam (1997);
- Circular No. 74 TC/TCT of 20 October 1997 Providing Guidance On the Implementation of
Tax Provisions Applicable to Various Forms of Investment Under the Law on Foreign
Investment in Viet Nam;
- Government Decree Providing Detailed Regulations on the Implementation of the Law on
Foreign Investment in Viet Nam (Decree No. 24-2000-ND-CP of 31 July 2000);
- Ordinance on Price of 26 April 2002;
- Petroleum Law of 6 July 1993;
- The Law on amendment of and addition to a number of Articles of the Law on Petroleum of
9 June 2000;
- Decree No. 76-2000-ND-CP "On Making Detailed Provisions on the Implementation of the
Mineral Law" of 15 December 2000;
- Law No. 46/2005/QH11 "On Amendment and Supplement of Some Articles of the Mineral
Law" of 14 June 2005;
- Law on Land of 31 May 2001;
- Law No. 10/1998/QH10 mending and complementing a number of Articles of the Land Law
of 2 December 1998;
- Labour Code (1994) of 23 June 1994;
- Law on the amendment of and supplement to a number of Articles of the Labour Code of
2 April 2002;
- Law on State Enterprises of 20 April 1995 (Presidential Order No. 39-L/CTN of
30 April 1995 to promulgate the Law on State Enterprises and the Law on Amendments and
Supplements to a number of Articles of the Law on Viet Nam Civil Aviation);
- Law No. 41/2005/QH11 "On Conclusion, Accession and Implementation of Treaties" of
June 2005;
- Draft Law "On the Conclusion, Accession and Implementation of International Treaties";
WT/ACC/VNM/48
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- Law on the Promulgation of Legal Documents of 12 November 1996;

- Law on Amendment and Addition to a Number of Articles of the Law on Promulgation of
Legal Instruments (Law No. 02-2002-QH11 of 16 December 2002);
- Ordinance on Commercial Arbitration (No. 08-2003-PL-UBTVQH11 of 25 February 2003);
- Ordinance on Procedure for Settlement of Economic Disputes of 1 July 1994;
- Ordinance No. 29/2006/PL-UBTVQH11 "On the Amendment to and Supplementation of
Some Articles of the Ordinance on Procedures to Settle Administrative Case" of 5 April 2006;
- Ordinance on Most-Favoured-Nation and National Treatment in International Trade of
7 June 2002;
- Law No. 58 "On Amendment of and Addition to some Articles of the Law Complaints and
Denunciations" of December 2005;
- Draft Law Amending and Supplementing a Number of Articles of the Law on Complaints and
Denunciations;
- Commercial Law No. 36/2005/QH11 of June 2005;
- The Law No. 42/2005/QH10 "Amending and Supplementing a Number of Articles of the
Customs Law" of June 2005;
- Law on Customs (Law No. 29-2001-QH10 of 29 June 2001);
- Draft Law amending and supplementing some Articles of the Customs Law of 29 June 2001;
- Decision No. 46/2005/QD-TTg "On Revisions of the List of Imported Goods Subject to Tariff
Rate Quotas" of 3 March 2005;
- Decree on Customs Procedures, Customs Inspection and Control, Making Detailed Provisions
for Implementation of a Number of Articles of the Law on Customs (Decree No. 101-2001-
ND-CP of 31 December 2001);
- Decision No. 79/TCHQ-GQ of 14 June 1998 On Customs Procedure of Border Imports-
Exports;
- Decision No. 50/1998/QD-TCHQ of 10 March 1998 of the Director General of the General
Department of Customs on Handbook and Guideline on Customs Procedure 1995;
- Decision No. 299/1998/QD-TCHQ of 12 September 1998 On Amendment and Addition to
Instruction of the Customs Procedures for Import-Export of Goods (1998) (issued in
conjunction with Decision No. 50/1998/QD-TCHQ of 10 March 1998 of the General
Department of Customs);
- Decision No. 287/TCHQ/KTTT of 19 December 1995 of Director General of the General
Department of Customs on the Issuance of New Form of Customs Declaration for Import-
Export Commodities;
- Instruction No. 224/TCHQ-GSQL of 10 November 1994 On Measures of Import-Export
Inspection for Customs Supervision and Management (1994);
- Decision No. 189/TCHQ-GSQL of 7 October 1994 On Issuing Regulation On Inspection of
Exported and Imported Goods (1994);
- Circular No. 114/2005/TT-BTC Guiding the Post-Customs Clearance Inspection of Exports
and Imports of 15 December 2005;
- Regulations No. 296-TMDL/XNK of 9 April 1992 on the Issuance of Import-Export Business
Permit;
- Viet Nam's List of Effective Import Tariff (MFN Rates);
- Ordinance on Levies and Fees of 30 August 2001;
- Circular No. 87/2004/TT-BTC Guiding the Implementation of Export Tax, Import Tax of
31 August 2004;
- Circular No.113/2005/TT-BTC Guiding the Implementation of the Import Tax and Export
Tax Law of 15 December 2005;
- Law No. 45/2005/QH11 "On Export and Import Duties" of June 2005;
- Law on Export and Import Duties (1991) of 26 December 1991, as amended 16 January 1992
and 5 July 1993;
- Comparison Between the Proposed Law "On Export and Import Duties" and "The Provisions
of the Existing Law on Export and Import Duties";
 WT/ACC/VNM/48
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- Government Decree No. 54-CP of 28 August 1993 on Export-Import Duty (1993);

- Law No. 57-2005-QH11 "On Amendment of and Addition to some Articles of the Law on
VAT and Excise Tax" of December 2005;
- Law No. 02/1997/QH9 of 10 May 1997 on Value Added Tax;
- Schedule of VAT on Imports (2003);
- Law on Turnover Tax (1993) of 30 June 1990, as amended 5 July 1993;
- Law on Special Sales Tax of 30 June 1990, as amended 5 July 1993 and 28 October 1995;
- Circular No. 98-TC/TCP Providing Guidance on the Implementation of Government Decree
No. 97/CP of 27 December 1995 which provides detailed provisions for the implementation
of the Law on Special Sales Tax and the Law on the Amendments of and Additions to a
number of Articles of the Law on Special Sales Tax;
- Detailed Guidance on the Application of Special Sales Tax (1995) (Appendix attached with
Circular of the Ministry of Finance No. 98-TC/TCP of 30 December 1995);
- Special Consumption Tax Schedule for Imports (with HS Code reference);
- List of the Commodities Banned from Export and Import in 1997 (Decision of the Prime
Minister No. 28-TTg of 13 January 1997);
- Decision of the Prime Minister No. 28-TTg of 13 January 1997 on Import-Export
Management Policy (1997);
- Circular of the Ministry of Trade No. 02-TM/XNK of 21 February 1997 Guiding the
Implementation of Decision No. 28-TTg of 13 January 1997;
- Decree No. 89 of 4 April 1996 on Revoking the Procedures for Granting Export or Import
Permits for Each Consignment;
- Decision of the Prime Minister No. 864-TTg of 30 December 1995 Regarding the Policy on
Commodities and the Regulation on Import-Export in 1996;
- Regulations of the Ministry of Commerce and Tourism No. 297-TMDL-XNK of 9 April 1992
on Export-Import Licence;
- List of Second Hand Consumer Goods Subject to Import Prohibition (issued together with
Circular 11/2001/TT-BTM of 18 April 2001 of the Ministry of Trade);
- Law No. 34/2005/QH11 "On Pharmaceuticals" of June 2005;
- Decree No. 154/2005/ND-CP Detailing the Implementation of a Number of Articles of the
Customs Law Regarding Customs Procedures, Inspection and Supervision of
15 December 2005;
- Decree on Prescribing the Determination of Tax Calculation Values of Imported Goods
According to the Principles of the Agreement Implementing Article VII of the GATT (Decree
No. 60/2002/ND-CP of 6 June 2002);
- Circular No. 118/2003/TT-BTC Guiding the Implementation of Government's Decree
No. 60/2002/ND-CP of 6 June 2002 Prescribing the Determination of Tax Calculation Values
of Import Goods According to the Principles of the Agreement Implementing Article 7 of the
General Agreement on Tariffs and Trade" of 8 December 2003;
- Decision No. 155/1998/QD-TTg of 27 May 1998 On Issuing the Regulations On
Determination of Dutiable Value of Imports and Exports;
- Decision No. 590A/QD/BCT of 29 April 1998 On Promulgation of the Table of Dutiable
Values;
- Regulation No. 192/TCHQ/KTTH of 15 May 1995 On Promulgating Application of Dutiable
Value of Goods for Import and Export Duties (1998);
- Decision No. 918-TC/QD/TCT of 11 November 1997 on the Promulgation of the Minimum
Purchase Price Table at Border Gates for Import Duty Calculation;
- Decree No. 19-2006-ND-CP "On Making Detailed Provisions for Implementation of the
Commercial Law with Respect to Origin of Goods" of 20 February 2006;
- Ordinance No. 20-2004-PL-UBTVQH11 "Against Dumping of Imported Goods into
Viet Nam" of 29 April 2004;
- Revised unofficial English translation of the Ordinance No. 20-2004-PL-UBTVQH11 "On
Anti-Dumping of Imported Products into Viet Nam" of 29 April 2004;
WT/ACC/VNM/48
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- Ordinance No. 22-2004-PL-UBTVQH11 "On Measures against Subsidized Products

Imported into Viet Nam of 20 August 2004;
- Government Decree No. 89-2005-ND-CP "On Detailing the Implementation of a Number of
Provisions of the Ordinance on Measures Against Subsidized Goods Imported into Viet Nam"
of 11 July 2005;
- Ordinance on Safeguards in the Import of Foreign Goods into Viet Nam
(No. 42/2002/PL-UBTVQH10 of 1 September 2002);
- Decree No. 179/2004/ND-CP "On Providing State Management Over Product and Goods
Quality" of 21 October 2004;
- Law "On Standards and Technical Regulations" dated 29 June 2006;
- Draft Law "On Standards and Technical Regulations" (draft of 21 April 2006);
- Draft Ordinance "On Standardization";
- Decision No. 114/2005/QD-TTg "On Establishing and Promulgating the Regulation on
Organization and Operation of Viet Nam's Network of Notification Authorities and Enquiry
Points on Technical Barrier to Trade" of 26 May 2005;
- Decision No. 444/QD-TTg "On Approving the Scheme on Implementation of the Agreement
on Technical Barriers to Trade" of 26 May 2005;
- Decision No. 2424/2000/QDD-BKHCNMT of the Minister of Science, Technology and
Environment "On Temporary Regulations on Declaration of Goods Conformity with
Standards" of 12 December 2000;
- Decision No. 50/2006/QD-BCN "On the Issuance of the List of Products and Goods Subject
to Quality Control" of 7 March 2006;
- Ordinance on the Quality of Goods of 27 December 1990;
- Ordinance on Weights and Measures (1990) of 16 July 1990;
- Ordinance No. 12/2003/PL-UBTVQH11 "On Food Hygiene and Safety" of 26 July 2003;
- Order No. 20/2003/L-CTN Promulgating the Ordinance on Food Hygiene and Safety (passed
on 26 July 2003) of 7 August 2003;
- Decree No. 163/2004/ND-CP of the Government of the Socialist Republic of Viet Nam "On
Implementation of some Articles of the Food Hygiene and Safety Ordinance" of
7 September 2004;
- Decision No. 1091/1999/QD-BKHCNMT Promulgating the Regulation on the State Control
of Import-Export Goods Quality of 22 June 1999;
- Inter-Circular No. 37/2001/TTLT/BKHCNMT-TCHQ "On Guiding the Customs Procedures
for and Quality Inspection of Export and Import Goods Subject to the State Quality
Inspection" of 28 June 2001;
- Ordinance on Veterinary Activities (1993) of 27 November 1993;
- Decision No. 389 NN-TY/QD of 15 April 1995 On Promulgating the Regulation On
Procedures for Animal Quarantine, Veterinary Control for Animal Slaughtering, Animal
Products and Hygienic Inspection (1995);
- Veterinary Quarantine and Inspection Subjects List Attached to Decision No. 607 NNTY/QD
of 9 June 1994 by the Minister for Agriculture and Food;
- Ordinance on Plant Protection and Inspection of 25 July 2001;
- Decree on Tendering (Decree No. 88-1999-ND-CP of 1 September 1999, amended on
5 May 2000);
- Decree on Amendments and Additions to a Number of Articles of the Regulations on
Tendering Issued with Decrees of the Government No. 88-1999-ND-CP of 1 September 1999
and No. 14-2000-ND-CP Of 5 May 2000 (Decree No. 66-2003-ND-CP of 12 June 2003);
- Decree No. 43/CP of 16 July 1996 on Procurement;
- Law No. 61-2005-QH11 "On Tendering" of December 2005;
- Law No. 37/2005/QH11 "On the State Audit" of June 2005;
- Law No. 50/2005/QH11 "On Intellectual Property" of December 2005;
- Draft Law "On Intellectual Property";
 WT/ACC/VNM/48
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- Draft Decree "On Making Detailed Provisions and Providing Guidelines for Implementation
of Certain Articles of the Law on Intellectual Property regarding Protection of Intellectual
Property Rights" (Pursuant to Law No. 50/2005/QH11 on Intellectual Property dated
29 November 2005);
- Draft Decree "On Making Detailed Provisions and Providing Guidelines for Implementing
the Provisions of the Intellectual Property Law concerning Intellectual Property" (Pursuant to
Law No. 50/2005/QH11 on Intellectual Property dated 29 November 2005);
- Civil Code No. 33/2005/QH11 of June 2005;
- Part VI of the Civil Code – Intellectual Property Rights and Technology Transfer;
- Part VI of the draft Law "On Intellectual Property Rights and Technology Transfer;
- Decree No. 63/CP of October 1996 on Detailing the Regulations on Industrial Property;
- Government Decree on Detailed Regulations Concerning Industrial Property (Decree
No. 63/CP of 24 October 1996, amended and supplemented by Government Decree
No. 06/2001/ND-CP of 1 February 2001);
- Circular No. 3055-TT/SHCN (1996) of 31 December 1996 Guiding the Implementation of the
Regulations on the Procedures for Establishing Industrial Property Rights and Other
Regulations in Decree No. 63/CP;
- Decree on Amendment and Addition of a Number of Articles of Decree No. 63-CP of the
Government of 24 October 1996 on Industrial Property (Decree No. 06-2001-ND-CP of
1 February 2001);
- Circular No. 23-TC/TCT of 9 May 1997 Guiding the Collection, Payment and Management
of Industrial Property Service Charges and Fees;
- Decree on Penalties for Administrative Offences in Relation to Industrial Property (Decree
No. 12-1999-ND-CP of 6 March 1999);
- Ministry of Science, Technology and Environment's Circular No. 825/2000/IT-BKHCNMT
of 3 May 2000, as Amended and Supplemented by the Ministry's Circular
No. 49/2001/TT-BKHCNMT of 14 September 2001, Guides the Implementation of Decree
No. 12/1999/ND-CP of 6 March 1999 on the Handling of Administrative Violations in the
Field of Industrial Property;
- Draft Decree "On Stipulating in Detail and Instructing the Implementation of some Articles of
the Civil Code, and the Law on Intellectual Property of Copyright and Neighbouring Rights"
(Pursuant to Law No. 50/2005/QH11 on Intellectual Property dated 29 November 2005);
- Decree on Copyright Providing Guidelines for the Implementation of a Number of the
Provisions of the Civil Code with Respect to Copyright (Decree No. 76-CP of
29 November 1996);
- Circular of the Ministry of Science and Technology No. 30/2003/TT-BKHCN "Guiding the
carrying out of the Procedures for Establishment of Industrial Property Rights over
Inventions/Utility Solutions" of 5 November 2003;
- Decree on the Protection of New Plant Varieties (Decree No. 13/2001/ND-CP) of
20 April 2002;
- Circular on the Implementation of Government Decree No. 13/2001/ND-CP of 20 April 2001
on the Protection of New Plant Varieties;
- Decree on Protection of Industrial Property Rights with Respect to Trade Secrets,
Geographical Indications and Trade Names and Protection of Rights to Fight Against Unfair
Competition Relating to Industrial Property (Decree No. 54-2000-ND-CP) of 3 October 2000;
- Ordinance on Advertisement of 16 November 2001;
- Law on Insurance Business of 9 December 2000;
- Decree No. 64-CP of 9 October 1995 On Organization and Operation of Finance Leasing
Companies;
- Circular No. 03-TT-NH5 of 9 February 1996 On Finance Leasing Companies (providing
guidelines for the implementation of the temporary regulations on organization and operation
of finance leasing companies in Viet Nam);
- Ordinance on Lawyer Organization of 25 July 2001;
WT/ACC/VNM/48
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- Decree No. 42-CP of 8 July 1995 On Legal Consultancy Practices of Foreign Law Firms in
Viet Nam;
- Circular No. 791-TT-LS-TVPL of 8 September 1995 On Foreign Law Firms (providing
guidelines for the implementation of the Regulations on legal consultancy practices of foreign
law firms in Viet Nam);
- Law No. 38/2005/QH11 "On Education" of June 2005;
- Law No. 44/2005/QH11 "On Tourism" of June 2005;
- Law No. 40/2005/QH11 "On Maritime Code" of June 2005;
- Law "On Railways" of June 2005;
- Ordinance on Post and Telecommunication of 7 June 2002;
- Decree on Management, Provision and Use of Internet Services (Decree No. 55-2001-ND-
CP);
- Law No. 51/2005/QH11 "On E-Transactions" of December 2005;
- Draft Law "On E-Transactions";
- Decree on Dealing with Administrative Offences in the Sector of Culture and Information
(Decree No. 31-2001-ND-CP of 26 June 2001);
- Decree on Cinematographic Organizations and Activities (Decree No. 48-CP of
17 July 1005);
- Decree on Amendment and Addition to Decree No. 48-CP of the Government Dated 17 July
1995 on Cinematographic Organizations and Activities (Decree No. 26-2000-ND-CP);
- Circular No. 04/2005/TT-VPCP "On Guiding the Implementation of the Government's
Decree No. 104/2004/ND-CP of 23 March 2004 on the Cong Bao of the Socialist Republic of
Viet Nam Regarding activities related to Cong Bao (the Official Gazette) of the Central
Government" of 21 March 2005;
- Ordinance on the Conclusion and Implementation of International Treaties (1989) of
17 October 1989;
- Decree No. 18-CP of 4 April 1996 of the Government Issuing the List of Commodities and
Import Tariffs in Implementing the Programme of Reducing Tariffs on Goods Imported from
the European Communities in the years 1996-1997;
- Decree No. 12/2000/ND-CP "On Amending and Supplementing a Number of Articles of the
Investment and Construction Management Regulation Issued Together with the Government's
Decree No. 52/1999/ ND-CP of 8 July 1999" of 5 May 2000;
- Decree No. 07/2003/ND-CP "On Amendment of a Number of Articles of Regulations on
Management of Investment and Construction Issued with Decree No. 52/1999/ND-CP of the
Government of 8 July 1999 and Decree 12/2000/ND-CP of the Government of 5 May 2000"
of 30 January 2003;
- Import-Export Statistics for 1997;
- Import-Export Statistics for 2003; and
- Ordinance on Entry, Exit, Residence and Travel of Foreigners in Viet Nam of 28 April 2000.
 WT/ACC/VNM/48
Page 139

ANNEX 2

Table 1: List of Goods and Services in which Business is Prohibited

(Issued with Decree No. 59-2006-ND-CP of the Government dated 12 June 2006)

Industry
Name of Current
Mana
Goods Legal
No. geme
and Instru
nt
Services ment 1
Body
A - Goods
1. Weapons, Decree Ministry
military 47-CP of
equipmen dated Defe
t and 12 Aug nce,
technical ust Minis
facilities, 1996; try of
ammuniti Decree Polic
on and No. 10 e.
specialize 0-
d 2005-
facilities ND-
for the CP.
army and
police;
military
paraphern
alia
(including
badges,
medals
and
insignia
of the
army and
police);
accessorie
s, and
materials
and
technolog
y used to
manufact
ure the
former
items.

1
If the current legal instrument has been amended, supplemented or replaced, then the amended,
supplementary or replacing legal instrument applies.
WT/ACC/VNM/48
Page 140

Industry
Name of Current
Mana
Goods Legal
No. geme
and Instru
nt
Services ment 1
Body
2. Drugs of Law on Ministry
addiction. Fightin of
g Polic
Drugs e.
of
Addicti
on,
2000;
Decree
No. 67-
2001-
ND-
CP;
Decree
No. 13
3-
2003-
ND-
CP.
3. List I Decree Ministry
chemicals No. of
(stipulate 100- Indus
d in 2005- try.
Internatio ND-
nal CP.
Treaties).
4. Products of Law on Ministry
reactionar Publish of
y culture ing Cultu
and 2004; re
pornograp Decree and
hic No. 03- Infor
products; 2000- matio
products ND- n;
serving CP. Minis
superstiti try of
ous Polic
purposes e.
or
products
which are
harmful
to
personal
developm
ent.
5. All types of Decree Ministry
firecracke No. 03- of
rs. 2000- Polic
ND- e.
CP.
 WT/ACC/VNM/48
Page 141

Industry
Name of Current
Mana
Goods Legal
No. geme
and Instru
nt
Services ment 1
Body
6. Games and Decree Ministry
toys No. 03- of
which are 2000- Educ
harmful ND- ation
to the CP. and
personal Train
developm ing;
ent and Minis
health of try of
children Polic
or to the e.
security,
order and
safety of
society
(including
electronic
games).
7. Veterinary Ordinance Ministry
medicine on of
and plant Veterin Agric
protection ary ulture
agents Medici and
which are ne Rural
prohibited 2004; Deve
or not yet Ordina lopm
permitted nce on ent;
to be used Protect Minis
in ion and try of
Viet Nam Quaran Aqua
pursuant tine of tic
to the Plants Prod
Ordinanc 2001. ucts.
e on
Veterinar
y
Medicine
and the
Ordinanc
e on
Protection
and
Quarantin
e of
Plants.
WT/ACC/VNM/48
Page 142

Industry
Name of Current
Mana
Goods Legal
No. geme
and Instru
nt
Services ment 1
Body
8. Rare wild CITES Ministry
animals Conve of
and plants ntion; Agric
(including Decree ulture
both No. 32- and
living 2006- Rural
animals ND- Deve
and CP. lopm
processed ent;
matter Minis
taken try of
from Aqua
animals) tic
on the Prod
lists in ucts.
internatio
nal
treaties of
which
Viet Nam
is a
member,
and all
types of
rare wild
animals
and plants
on the
lists
prohibitin
g their
use and
exploitati
on.
 WT/ACC/VNM/48
Page 143

Industry
Name of Current
Mana
Goods Legal
No. geme
and Instru
nt
Services ment 1
Body
9. Aquatic Law on Ministry
products Aquati of
which are c Aqua
prohibited Produc tic
from use; ts Prod
aquatic 2003. ucts.
products
containin
g toxic
chemicals
in excess
of the
permissib
le limits;
and
aquatic
products
containin
g life-
endangeri
ng natural
toxins.
10. Fertilisers Decree Ministry
not on the No. of
list of 113- Agric
fertilisers 2003- ulture
permitted ND- and
to be CP. Rural
manufact Deve
ured, lopm
traded ent.
and used
in
Viet Nam
.
WT/ACC/VNM/48
Page 144

Industry
Name of Current
Mana
Goods Legal
No. geme
and Instru
nt
Services ment 1
Body
11. Plant Ordinance Ministry
varieties on of
not on the Plant Agric
list of Varieti ulture
plant es and
varieties 2004. Rural
permitted Deve
to be lopm
manufact ent.
ured and
traded;
plant
varieties
which are
harmful
to
manufact
ure,
human
health,
the
environm
ent and
the
ecosyste
m.
12. Animal Ordinance Ministry
breeding on of
varieties Animal Agric
not on the Varieti ulture
list of es and
varieties 2004. Rural
permitted Deve
to be lopm
produced ent;
and Minis
traded; try of
breeding Aqua
varieties tic
which are Prod
harmful ucts.
to human
health,
animal
genetic
sources,
the
environm
ent and
the
ecosyste
m.
 WT/ACC/VNM/48
Page 145

Industry
Name of Current
Mana
Goods Legal
No. geme
and Instru
nt
Services ment 1
Body
13. Specially Mineral Ministry
toxic Law of
minerals. 1996; Natur
Decree al
No. Reso
160- urces
2005- and
ND- Envir
CP. onme
nt.
14. Imported Decree Ministry
scrap No. of
causing 175-CP Natur
environm dated al
ental 18 Oct Reso
pollution. ober urces
1994. and
Envir
onme
nt.
15. All types of Law on Ministry
curative Pharma of
medicine cy Healt
for 2005; h.
people, Ordina
all types nce on
of Private
vaccine, Medica
biological l and
products, Pharma
cosmetics ceutica
, l
chemicals Practic
and e 2003.
products
for the
extermina
tion of
insects
and
bacteria
used in
homes
and in
medicine
generally
which are
not yet
permitted
to be used
in
Viet Nam
.
WT/ACC/VNM/48
Page 146

Industry
Name of Current
Mana
Goods Legal
No. geme
and Instru
nt
Services ment 1
Body
16. Medical Ordinance Ministry
apparatus on of
not yet Private Healt
permitted Medica h.
to be used l and
in Pharma
Viet Nam ceutica
. l
Practic
e 2003.
17. Foodstuff Ordinance Ministry
additives, on of
preservati Safety Healt
ves which and h.
assist Hygien
processin e of
g, Foodst
nutritiona uffs
l 2003.
substance
s,
functional
foodstuffs
, high-risk
foodstuffs
,
foodstuffs
protected
by
radioactiv
e means
and
foodstuffs
containin
g
transform
ed genes
not yet
permitted
by the
competen
t State
body.
18. Products and Decree Ministry
materials 12- of
containin 2006- Const
g ND- ructio
ammoniu CP. n.
m in the
amphibol
e group.
 WT/ACC/VNM/48
Page 147

Industry
Name of Current
Mana
Goods Legal
No. geme
and Instru
nt
Services ment 1
Body
B - Services
1. Brothel Decree Ministry
businesse No. 03- of
s, 2000- Polic
organizin ND- e.
g CP.
prostitutio
n,
traffickin
g in
women
and
children.
2. Organized Decree Ministry
gambling No. 03- of
in any 2000- Polic
form. ND- e.
CP.
3. Investigation Decree Ministry
services No. 14- of
into the 2001- Polic
secrecy or ND- e.
infringem CP.
ent of
State
rights, or
of the
rights and
legitimate
interests
of
organizati
ons and
individual
s.
4. Marriage Decree Ministry
broking No. 68- of
involving 2002- Justic
a foreign ND- e.
element CP.
for profit-
making
purposes.
WT/ACC/VNM/48
Page 148

Industry
Name of Current
Mana
Goods Legal
No. geme
and Instru
nt
Services ment 1
Body
5. Adoption Decree Ministry
broking No. 68- of
services 2002- Justic
involving ND- e.
a CP.
foreign
element
for profit-
making
purposes.
 WT/ACC/VNM/48
Page 149

Table 2: List of Conditional Business Sectors

I. List of Goods and Services in which Business is Restricted*
(Issued with Decree No. 59-2006-ND-CP of the Government dated 12 June 2006)

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 2
A – Goods
Hunting guns, sports Decree Ministr
weaponry and No. y of
ammunition, and 47- Polic
protective tools CP e;
and equipment. date Mini
d stry
12 A of
ugus Defe
t nce;
1996 Com
; mitte
Decr e for
ee Sport
No. s and
08- Physi
2002 cal
- Educ
ND- ation
CP. .
Goods containing Ordina Ministr
radioactive nce y of
substances; on Scien
equipment Safet ce
emitting radiation y and
or radiating and Tech
sources. Cont nolo
rol gy.
of
Radi
ation
1996
;
Decr
ee
No.
50-
1998
-
ND-
CP.

2
If the current legal instrument has been amended, supplemented or replaced, then the amended,
supplementary or replacing legal instrument applies.
WT/ACC/VNM/48
Page 150

Industrial explosives; Decree Ministr

high concentration 27- y of
(98.5% or more) CP Indus
ammonium nitrate date try.
(NH4NO3). d
20 A
pril
1995
;
Decree
No.
02-
CP
date
d
5 Jan
uary
1995
;
Decr
ee
No.
08-
2002
-
ND-
CP.
Types 1 and 2 toxic Decree Ministr
chemicals No. y of
(stipulated in 100- Indus
International 2005 try.
Treaties). -
ND-
CP.
Rare wild animals CITES Ministr
and plants Con y of
(including both venti Agri
living animals and on; cultu
plants and Decr re
processed matter ee and
taken from No. Rural
animals and 32- Deve
plants). 2006 lopm
- ent.
ND-
CP.
Cigarettes, cigars and Decree Ministr
all other forms of No. y of
tobacco finished 76- Indus
products. 2001 try;
- Mini
ND- stry
CP of
and Trad
this e.
Decr
ee.
 WT/ACC/VNM/48
Page 151

All types of spirits. This Ministr

Decr y of
ee. Indus
try.
B – Services
Karaoke and dancing Decree Ministr
club services. No. y of
11- Cultu
2006 re
- and
ND- Infor
CP; mati
Decr on;
ee Mini
No. stry
08- of
2001 Polic
- e.
ND-
CP.
* Business is restricted by means of certain conditions stipulated in the applicable legal documents.
WT/ACC/VNM/48
Page 152

II. List of Goods and Services in which Business is Subject to Conditions

(Issued with Decree 59-2006-ND-CP of the Government dated 12 June 2006)

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
3 Body
nt
I. Goods and services in respect of which a certificate of satisfaction of business conditions is
required:
A - Goods
Petrol and oil of all This Ministr
types. Decr y of
ee. Trad
e.
Natural gas of all This Ministr
types (including Decr y of
filling and ee. Trad
storing). e.
Medicine for people. Law on Ministr
Phar y of
mac Healt
y h.
2005
.
Foodstuffs on the list Ordina Ministr
of high-risk nce y of
foodstuffs. on Healt
Safet h.
y
and
Hygi
ene
of
Food
stuff
s
2003
;
Decr
ee
No.
163-
2004
-
ND-
CP.

3
If the current legal instrument has been amended, supplemented or replaced, then the amended,
supplementary or replacing legal instrument applies.
 WT/ACC/VNM/48
Page 153

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Veterinary medicine Ordina Ministr
and plant nce y of
protection agents; on Agri
raw materials for Vete cultu
the production of rinar re
veterinary y and
medicine and plant Med Rural
protection agents. icine Deve
2004 lopm
; ent;
Ordi Mini
nanc stry
e on of
Prot Aqua
ectio tic
n Prod
and ucts.
Quar
antin
e of
Plant
s
2001
.
Antiques, precious Ordina Ministr
objects and nce y of
national treasures. on Cultu
Cult re
ural and
Reli Infor
cs mati
2004 on.
;
Decr
ee
No.
92-
2002
-
ND
CP.
Films, tapes and Decree Ministr
disks (including No. y of
printing and 11- Cultu
copying). 2006 re
- and
ND Infor
CP. mati
on.
WT/ACC/VNM/48
Page 154

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Tobacco raw Decree Ministr
materials. No. y of
76- Indus
2001 try.
-
ND
CP.
B - Services
Medical and health Ordina Ministr
services, nce y of
traditional on Healt
medicine services. Priv h.
ate
Med
ical
and
Phar
mac
eutic
al
Pract
ice
2003
;
Decr
ee
No.
103-
2003
-
ND-
CP.
Medicine business Law on Ministr
services including Phar y of
services for mac Healt
preserving and y h.
testing medicine. 2005
.
 WT/ACC/VNM/48
Page 155

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Veterinary practice. Ordina Ministr
nce y of
on Agri
Vete cultu
rinar re
y and
Med Rural
icine Develo
2004 pmen
. t;
Mini
stry
of
Aqua
tic
Prod
ucts.
Disinfecting and Ordina Ministr
sterilizing services. nce y of
on Agri
Prot cultu
ectio re
n and
and Rural
Quar Deve
antin lopm
e of ent.
Plant
s
2001
.
Network installation Ordina Ministr
and provision of nce y of
telecommunication on Posts
s services. Post and
s Tele
and matic
Tele s.
com
s
2002
;
Decr
ee
No.
160-
2004
-
ND-
CP.
WT/ACC/VNM/48
Page 156

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Internet access Decree Ministr
services (ISP). No. y of
55- Posts
2001 and
- Tele
ND matic
CP. s.
Internet connection Decree Ministr
services (IXP). No. y of
55- Posts
2001 and
- Tele
ND matic
CP. s.
Internet application Decree Ministr
services in posts No. y of
and telecoms (OSP 55- Posts
Posts, OSP 2001 and
Telecoms). - Tele
ND matic
CP. s.
Provision of postal Ordina Ministr
services. nce y of
on Posts
Post and
s Tele
and matic
Tele s.
com
s
2002
;
Decr
ee
No.
157-
2004
-
ND-
CP.
 WT/ACC/VNM/48
Page 157

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Domestic and Ordina Ministr
international mail nce y of
courier services. on Posts
Post and
s Tele
and matic
Tele s.
com
s
2002
;
Decr
ee
No.
157-
2004
-
ND-
CP.
Electricity Law on Ministr
distribution, Elect y of
wholesale, retail ricit Indus
and specialized y try.
consultancy on 2004
electricity. .
Services for the Decree Ministr
organization of No. y of
artistic 11- Cultu
performances. 2006 re
- and
ND Infor
CP. mati
on.
Film making co- Decree Ministr
operative services. No. y of
48- Cultu
CP re
date and
d Infor
17 J mati
uly on.
1995
.
Multi-modal Decree Ministr
international No. y of
transport services. 125- Tran
2003 sport
- and
ND- Com
CP. muni
catio
ns.
WT/ACC/VNM/48
Page 158

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Services being the Decree Ministr
design of means of No. y of
transportation. 125- Tran
2003 sport
- and
ND- Com
CP. muni
catio
ns.
Insurance services: Law on Ministr
life insurance, Insur y of
non-life insurance, ance Fina
reinsurance, Busi nce.
insurance ness
brokerage and 2000
insurance agency. ;
Decr
ee
No.
42-
2001
-
ND-
CP;
Decr
ee
No.
43-
2001
-
ND-
CP.
 WT/ACC/VNM/48
Page 159

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Securities and Decree Ministr
securities market No. y of
services: 141- Fina
brokerage, self- 2003 nce.
trading, portfolio -
management, ND-
underwriting CP;
issues of Decr
securities, ee
financial and No.
securities 144-
investment 2003
consultancy, -
registration, ND-
depository and CP.
clearing services,
underwriting
issues of
government bonds
and local
government bonds;
tendering for
government bonds,
government
guaranteed bonds
and local
government bonds.
Labour export Decree Ministr
services. No. y of
81- Labo
2003 ur,
- War
ND- Inval
CP. ids
and
Socia
l
Affai
rs.
WT/ACC/VNM/48
Page 160

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Legal consultancy Ordina Ministr
services (including nce y of
giving advice and on Justi
acting as counsel) Law ce.
conducted by yers
Vietnamese 2001
lawyers. ;
Decr
ee
No.
94-
2001
-
ND-
CP.
Legal consultancy Decree Ministr
services conducted No. y of
by foreign 87- Justi
lawyers. 2003 ce.
-
ND-
CP.
Seal engraving Decree Ministr
services. No. y of
08- Polic
2001 e.
-
ND-
CP.
Security services. Decree Ministr
No. y of
14- Polic
2001 e.
-
ND-
CP.
International travel Law on General
services. Tour Depa
ism rtme
2005 nt of
. Touri
sm.
II. Goods and services in which business is subject to conditions but in respect of which a certificate
of satisfaction of business conditions is not required:
A - Goods
 WT/ACC/VNM/48
Page 161

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Toxic chemicals Decree Ministr
other than those on No. y of
the Lists stipulated 100- Indus
in International 2005 try.
Treaties. -
ND-
CP.
Foodstuffs other than Ordina Ministr
those on the List nce y of
of high-risk on Healt
foodstuffs, raw Safet h;
materials for y Mini
foodstuffs, and stry
additives and Hygi of
preservatives ene Aqua
which assist in of tic
processing. Food Prod
stuff ucts.
s
2003
;
Decr
ee
No.
163-
2004
-
ND-
CP;
Decr
ee
No.
59-
2005
-
ND-
CP.
WT/ACC/VNM/48
Page 162

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
All types of medical Ordina Ministr
equipment and nce y of
apparatus. on Healt
Priv h.
ate
Med
ical
and
Phar
mac
eutic
al
Pract
ice
2003
.
Fishing equipment Decree Ministr
and apparatus No. y of
(including raw 59- Aqua
materials to make 2005 tic
fishing equipment - Prod
and apparatus) and ND ucts.
equipment to CP.
exploit
aquaculture.
Aquaculture feed. Decree Ministr
No. y of
59- Aqua
2005 tic
- Prod
ND ucts.
CP.
Animal breeding Ordina Ministr
varieties permitted nce y of
to be produced and on Agri
traded. Plant cultu
Vari re
eties and
2004 Rural
; Deve
Decr lopm
ee ent;
No. Mini
59- stry
2005 of
- Aquatic
ND Prod
CP. ucts.
 WT/ACC/VNM/48
Page 163

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Animal feed. Decree Ministr
15- y of
CP Agri
date cultu
d re
19 and
Mar Rural
ch Deve
1996 lopm
. ent.
Main plant varieties Ordina Ministr
and rare plant nce y of
varieties which on Agri
need to be Plant cultu
protected and Vari re
preserved. eties and
2004 Rural
. Deve
lopm
ent.
Fertilisers. Decree Ministr
No. y of
113- Agri
2003 cultu
- re
ND- and
CP. Rural
Deve
lopm
ent.
Building materials. Law on Ministr
Cons y of
truct Cons
ion tructi
2003 on.
.
Coal. Mineral Ministr
Law y of
1996 Indus
; try.
Decr
ee
No.
160-
2005
-
ND-
CP.
WT/ACC/VNM/48
Page 164

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Telecommunications Ordina Ministr
equipment and nce y of
materials (except on Posts
radio broadcasting Post and
and receiving). s Tele
and matic
Tele s.
com
s
2002
;
Decr
ee
160-
2004
-
ND-
CP.
Radio broadcasting Ordina Ministr
and receiving nce y of
equipment. on Posts
Post and
s Tele
and matic
Tele s.
com
s
2002
;
Decr
ee
24-
2004
-
ND
CP.
 WT/ACC/VNM/48
Page 165

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
All types of Law on Ministr
machinery, Labo y of
equipment, ur; Labo
materials and Decr ur,
substances having ee War
strict requirements No. Inval
regarding labour 06- ids
safety and CP and
hygiene. date Socia
d l
20 J Affai
anua rs;
ry Mini
1995 stry
; of
Decr Healt
ee h.
No.
110-
2002
-
ND-
CP.
Gold. Decree State
No. Bank
174- of
1999 Viet
- Nam.
ND-
CP;
Decr
ee
No.
64-
2003
-
ND-
CP.
B - Services
WT/ACC/VNM/48
Page 166

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Slaughtering and Ordina Ministr
preliminary nce y of
processing of on Agri
animals and Vete cultu
animal products; rinar re
preservation and y and
transportation of Med Rural
animal products icine Deve
after slaughtering. 2004 lopm
. ent;
Mini
stry
of
Aqua
tic
Prod
ucts.
Services regarding Ordina Ministr
plant and animal nce y of
varieties as on Agri
regulated by the Plant cultu
Ordinance on Vari re
Plant Varieties and eties and
the Ordinance on 2004 Rural
Animal Varieties. ; Deve
Ordi lopm
nanc ent;
e on Mini
Plant stry
Ani of
mal Aqua
2004 tic
. Prod
ucts.
Postal agency Ordina Ministr
services, mail nce y of
courier agency on Posts
services (including Post and
mail courier s Tele
agency for foreign and matic
express courier Tele s.
organizations). com
s;
Decr
ee
No.
157-
2004
-
ND-
CP.
 WT/ACC/VNM/48
Page 167

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Telecomm agency Ordina Ministr
services. nce y of
on Posts
Post and
s Tele
and matic
Tele s.
com
s
2002
;
Decr
ee
No.
160-
2004
-
ND-
CP.
Public internet Decree Ministr
agency services. No. y of
55- Posts
2001 and
- Tele
ND matic
CP. s.
Services being Law on Ministr
distribution of Publ y of
publications. ishin Cultu
g re
2004 and
. Infor
mati
on.
Advertising services. Ordina Ministr
nce y of
on Cultu
Adv re
ertisi and
ng Infor
2001 mati
; on.
Decr
ee
No.
24-
2003
-
ND
CP.
WT/ACC/VNM/48
Page 168

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
House leasing Decree Ministr
services. No. y of
08- Polic
2001 e.
-
ND
CP.
Business services in Decree Ministr
10 or more storey No. y of
buildings as hotels, 08- Polic
residences or 2001 e.
working offices. -
ND
CP.
Pawn services. Decree Ministr
No. y of
08- Polic
2001 e.
-
ND
CP.
Printing services. Decree Ministr
No. y of
08- Polic
2001 e.
-
ND
CP.
Services for making, Decree Ministr
printing and No. y of
distributing all 12- Natu
types of maps not 2002 ral
within State - Reso
management ND urces
authority at the CP. and
central level. Envir
onme
nt
 WT/ACC/VNM/48
Page 169

Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Inspection services of Decree Ministr
all types of No. y of
machinery, 06- Labo
equipment, CP ur,
materials and date War
substances having d Inval
strict requirements 20 J ids
regarding labour anua and
safety and ry Socia
hygiene. 1995 l
; Affai
Decr rs.
ee
No.
110-
2002
-
ND-
CP.
Occupational training Decree Ministr
and consultancy No. y of
services. 02- Labo
2001 ur,
- War
ND Inval
CP. ids
and
Socia
l
Affai
rs.
Work and career Decree Ministr
introduction No. y of
services. 19- Labo
2005 ur,
- War
ND Inval
CP. ids
and
Socia
l
Affai
rs.
WT/ACC/VNM/48
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Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Automobile transport Law on Ministr
services. Roa y of
d Tran
Tran sport
sport and
2001 Com
; muni
Decr catio
ee ns.
No.
92-
2001
-
ND
CP.
Rail transport Law on Ministr
services. Rail y of
ways Tran
2005 sport
. and
Com
muni
catio
ns.
Rail Infrastructure Law on Ministr
business Rail y of
ways Tran
Rail transport support 2005 sport
services . and
Com
Urban Rail transport muni
services catio
ns.
Services for Law on Ministr
construction, Inlan y of
upgrade, repair d Tran
and recovery of wate sport
inland watercraft. rway and
Services for handling trans Com
cargo and port muni
servicing Decr catio
passengers at port ee ns.
and inland No.
waterways 21-2
Inland waterway 005-
transport services ND-
CP.
 WT/ACC/VNM/48
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Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Shipping agency Decree Ministr
No. y of
10- Tran
Oceanic transport 2001 sport
Agency - and
ND- Com
Marine Broking CP. muni
services catio
ns.
Services of supplying
sea-going ship.

Services of
calculating and
checking cargo.
Ship towing services

Cargo handling
services at
seaports.
Ship cleaning
services

Oceanic transport
services.

Oceanic transport Decree Ministr

services. No. y of
57- Tran
2001 sport
- and
ND Com
CP. muni
catio
ns.
Customs agency Law on Ministr
services. Cust y of
oms Fina
2001 nce.
;
Decr
ee
No.
79-
2005
-
ND
CP.
WT/ACC/VNM/48
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Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Accounting services. Law on Ministr
Acc y of
ounti Fina
ng nce.
2003
;
Decr
ee
No.
129-
2004
-
ND-
CP.
Auditing and other Law on Ministr
related services Acc y of
regarding finance, ounti Fina
accounting and ng nce.
tax. 2003
;
Decr
ee
No.
105-
2004
-
ND-
CP.
Valuation services. Ordina Ministr
nce y of
on Fina
Price nce.
s
2002
;
Decr
ee
No.
101-
1112
005-
ND-
CP.
Building services as Law on Ministr
stipulated in the Cons y of
Law on truct Cons
Construction. ion tructi
2003 on.
.
 WT/ACC/VNM/48
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Current
Industry
Lega
Man
Name of Goods and l
agem
Services Instr
ent
ume
Body
nt 3
Services for Decree Ministr
foreigners and No. y of
Vietnamese 56- Cons
residing overseas CP tructi
to rent houses in date on;
Viet Nam. d Mini
18 S stry
epte of
mber Polic
1995 e.
;
Decr
ee
No.
08-
2001
-
ND
CP.
Tourist lodging Law on General
services Tour Depa
ism rtme
Domestic travel 2005 nt of
services . Touri
sm.
Travel Agency

Tourist transportation
services

Tourism services
within tourism
zones, tourism
sites and tourist
centres.
Tour guide services

Commercial Comme Ministr

evaluation services rcial y of
Law Trad
2005 e.
;
Degree
No.
20-
2005
-
ND-
CP.
WT/ACC/VNM/48
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 WT/ACC/VNM/48
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Table 3: Statistics on Industrial Production, Import and Export Values by Form of Enterprises
Number of Vietnamese Enterprises Engaged in Import and Export Activities as of December 2004

Forms of Enterprises Import Export

State-owned enterprises 1,740 1,265
Joint-stock companies 1,577 752
Limited liability companies 9,726 5,101
Collectives 50 80
Private companies 995 951
Companies under social organisations 67 45
Other domestic enterprises 425 266
100% foreign-invested companies 2,075 1,717
Foreign-invested Joint-ventures 650 440
Total 17,305 10,617
Note: The total number of enterprises above include those engaging in both import and export activities.

Import and Export Values of Vietnamese Enterprises by 30 November 2004

Export Import
Forms of Enterprises Value Value
% %
(in million US$) (in million US$)
Companies under social 74.2 0.40 421 1.67
organisations
100% foreign-invested 6,706.4 36.37 6,747.8 26.75
enterprises
Other forms of foreign-invested 3.21 0.02 6.43 0.03
enterprises
Joint-stock companies 1,270.5 6.89 2,156.1 8.55
Collectives 30.3 0.16 16.7 0.07
Foreign-invested Joint-ventures 1,135.2 6.16 3,156.2 12.51
State-owned enterprises 5,125.7 27.79 7,149.2 28.34
Private enterprises 386.4 2.10 321.1 1.27
Limited liability companies 3,676.4 19.93 5,020.4 19.90
Other domestic companies 32.8 0.18 228.1 0.91
Total 18,441.11 100 25,223.03 100
Note: The trade data of State-owned enterprises excludes those in crude oil and other oil products.

Import-Export Estimated Data of 2004 by Form of Enterprise

Export Import
Number of Number of
Export value Import value
exporting importing
(%) (%)
enterprises (%) enterprises (%)
State-owned enterprises 13.6 44 11 37.2
Limited liability 55 16.1 61.6 18.7
enterprises
Joint-Stock enterprises 8.1 5.7 10 8.1
Enterprises with foreign- 23.3 34.2 17.4 36
invested capital
Source: Ministry of Trade
WT/ACC/VNM/48
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Value of Industrial Production by Economic Sectors (Real Price)

Billion VND
1996 1997 1998 1999 2000 2001 2002
Total 149,432.5 180,428.9 208,676.8 244,137.5 336,100.2 395,809.3 476,350.0
Domestic 109,843.3 128,041.2 139,320.0 151,076.1 197,298.9 231,400.4 278,041.4
economic sectors
State-owned 74,161.1 85,290.3 94,727.5 97,472.1 114,799.9 124,379.7 149,651.5
economic sector
- Central 49,493.4 56,862.7 64,287.0 65,473.6 78,586.5 85,947.4 104,626.7
- Local 24,667.7 28,427.6 30,440.5 31,998.5 36,213.4 38,432.3 45,024.8
Non State-owned 35,682.2 42,750.9 44,592.6 53,604.0 82,499.0 107,020.7 128,389.9
economic sectors
- Collectives 836.4 970.5 1,086.0 1,331.3 2,165.6 2,162.0 2,727.0
- Private 11,758.3 16,472.8 19,109.6 22,262.7 47,861.0 64,608.0 79,402.7
- Households 23,087.5 25,307.6 24,397.0 30,010.0 32,472.4 40,250.7 46,260.2
Foreign 39,589.2 52,387.7 69,356.8 93,061.4 138,801.3 164,408.9 198,308.6
investment sector
STRUCTURE (%)
Total 100.00 100.00 100.00 100.00 100.00 100.00 100.00

Domestic 73.51 70.96 66.76 61.88 58.70 58.46 58.37

economic sectors
State-owned 49.63 47.27 45.39 39.93 34.16 31.42 31.42
economic sector
- Central 33.12 31.52 30.81 26.82 23.38 21.71 21.96
- Local 16.51 15.76 14.59 13.11 10.77 9.71 9.45
Non State-owned 23.88 23.69 21.37 21.96 24.55 27.04 26.95
economic sectors
- Collectives 0.56 0.54 0.52 0.55 0.64 0.55 0.57
- Private 7.87 9.13 9.16 9.12 14.24 16.32 16.67
- Households 15.45 14.03 11.69 12.29 9.66 10.17 9.71
Foreign 26.49 29.04 33.24 38.12 41.30 41.54 41.63
investment sector
Source: General Statistics Office of Viet Nam
 WT/ACC/VNM/48
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Table 4: Classification of State-Owned Enterprises

(Decision No. 155/2004/QD-TTg dated 24 August 2004)

Group 1: 100 per cent State-Owned Enterprises

1. Companies engaged in a number of important sectors:
- Production and supply of explosives;
- Production and supply of toxic chemicals;
- Production and supply of radioactive substances;
- The national power transmission system;
- International and national communication backbone networks;
- Production of cigarettes;
- Flight control;
- Navigation direction;
- Manufacture and repair of weapons, military equipment and specialized equipment used for
national defence and security; equipment and technical documents and provision of services for
keeping confidentiality of information by coding techniques;
- Companies which are assigned to perform duties of national defence or security, and companies
located in strategic areas important in both economic and national defence aspects as decided by
the Prime Minister;
- Printing of currency and valuable papers; production of coins;
- Construction lotteries;
- Publishing houses;
- Production of scientific films, newsreels, documentaries and films for children;
- Mapping;
- Management and maintenance of the national network of railways or airports and seaports of a
large size in important locations as decided by the Prime Minister;
- Management and operation of upstream irrigation works or irrigation works of a large size;
- Afforestation and protection of upstream forests, protective forests or specialized forests;
- Drainage in large urban areas;
- Urban lighting; and
- Other important sectors as decided by the Prime Minister.4
2. Companies ensuring essential needs for development of production and improvement of the material
and spiritual life of ethnic minorities living in mountainous, remote or distant areas (supply of text
book, cultural products; supply of salt for human consumption and other essential commodities;
supply of materials for agriculture and forest development).
3. Companies satisfying all of the following conditions: possessing VND 30 billion or more of State-
owned capital; having made an average annual payment of three billion or more dong to the State
Budget in the last three years; leading in the application of cutting edge technology or high-
technology (except for wholesale trade in foods, printing of political books or newspapers, and
wholesale trade of petrol and oil – see below); making an important contribution to stabilization of
the macroscopic economy and operations in the following industries and sectors:
- Processing of petroleum;
- Exploitation of ores containing radioactive substances;
- Building and repair of means of transportation by air;
- Printing of political books or newspapers;
- Wholesale trade of medicines for disease prevention and treatment and pharmaceutical
chemistry;
- Wholesale trade of foods;
- Wholesale trade of petrol and oil; and
- Transportation by air or rail.

4
Sectors that may emerge during the process of economic development and affect the stability and common
interest of the society, and in which other economic entities would not be interested or found it difficult to operate. In these
particular cases, the Prime Minister could decide to maintain a 100 per cent State ownership.
WT/ACC/VNM/48
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Group 2: Enterprises with a Majority of State-Owned Shares

1. Companies possessing VND 20 billion or more of State-owned capital; having made an average
annual payment of VND 2 billion or more to the State Budget in the last three years; operating in the
industries and sectors specified in clause 3 of Section I mentioned above and in the following
industries and sectors:
- Generation of electricity;
- Exploitation of important minerals: coal, bauxite, copper ores, iron ores, tin ores, gold and
precious stones;
- Manufacture of the following mechanical products: electrical equipment and materials;
specialized industrial machinery; machinery and equipment serving agriculture, forestry and
fishery; building and repair of means of transportation by sea or rail;
- Provision of infrastructure of telecommunications networks;
- Manufacture of ferrous metals (cast iron and steel) with a capacity of more than 100,000 tons
per annum;
- Manufacture of high-quality cement by a modern technology with a designed capacity of more
than 1.5 million tons per annum;
- Production of fertilizers and pesticides;
- Production of the following consumer goods and foods: Table salt; milk; beer with a capacity of
more than 50 million litres per annum; alcohol and spirits with a capacity of more than
10 million litres per annum;
- Exploitation, filtering and supply of clean water in large cities;
- Maritime transportation; and
- Monetary or insurance business.
2. Other companies:
- Production of domestic animal breeding stock, cultivated plant seeds and frozen sperm;
- Services for deep-sea fishing;
- Management and maintenance of networks of important roads and waterways;
- Management and operation of irrigation works;
- Services for labour cooperation; and
- Operation of floors of fairs or exhibitions.
 WT/ACC/VNM/48
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Table 6: Number of Enterprises Equitized by Stages

Stage Number of enterprises

Pilot stage (1992 – mid 1996) 5
Extended pilot stage (mid 1996 - mid 1998) according to Decree No. 28/CP 25
Accelerated stage (mid 1998 - 2001) according to Decree No. 44/1998/ND-CP 745
Speed-up stage according to the Resolution of the Central Executive Committee of 1,467
the Party (2002-2004)
Total up to 31 December 2004 2,242
Total up to 31 December 2005 2,935
Equitization plan for post-2005 period 736
WT/ACC/VNM/48
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Table 7: Authorities Responsible for Granting Investment Licenses

Authority Responsible for Granting

Type of project
Investment Licenses
Prime Minister (upon recommendation Group A projects
of the Ministry of Planning and
Investment) - Projects in the following sectors, irrespective of invested
capital:

- Infrastructure construction of Industrial Zones, Export

Processing Zones, High-Tech Zones, urban areas, BOT,
BTO and BT projects;
- Construction and operation of sea ports and airports;
operation of sea and air transportation; Oil and Gas;
- Post and telecommunication services;
- Publishing, printing services (except projects for printing
of technical materials, printing of packaging, printing of
labels of goods, and printing of normal patterns on
textiles and garments, leather and footwear), press; radio
and television broadcasting; advertising services together
with publication of advertisements; cinematographic
activities, artistic performance; conducting games with
prizes; medical examination and treatment
establishments; pre-tertiary education, college,
undergraduate and postgraduate training or equivalent
levels; scientific research and production of medicine for
humans;
- Insurance, finance, auditing and valuation;
- Exploration and exploitation of rare and precious natural
resources;
- Construction of residential houses for sale;
- National defense and security projects.
- Projects with invested capital of at least US$40 million in the
following fields: electricity, mining, metallurgy, cement,
mechanical engineering manufacturing, chemicals, hotels,
apartments for lease, or tourism-entertainment areas.

- Projects using at least 5 hectares of urban land or at least

50 hectares of land of other categories.
Ministry of Planning and Investment Group B projects, i.e., projects not stipulated within the authority of
the Prime Minister, except for projects referred to the authority of
provincial people's committees.
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Authority Responsible for Granting

Type of project
Investment Licenses
Provincial people's committees Projects satisfying the following criteria and conditions:

(a) Being consistent with the Government's approved planning

and plan for socio-economic development; (b) Not being
included on the list of Group A projects stipulated within the
authority of the Prime Minister and having the amount of
invested capital as stipulated by the Prime Minister of the
Government.
Provincial people's committees shall not be delegated with the
authority to issue investment licenses to the following projects
(irrespective of the amount of invested capital):
(a) Construction of national roads or railways;
(b) Production of cement, metallurgy, electricity, sugar, alcohol,
beer and cigarettes;
(c) Travel tours;
(d) Projects in the sectors of culture, education and training; and
(e) Construction and the operation of supermarkets.
WT/ACC/VNM/48
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Table 8(a): Schedule of Commitments On Import Trading Rights

HS Description Schedule Rationale

Pharmaceutical products
3003 Medicaments nesoi of mixtures, not dosage etc form... 2009 Essential to human life
3003.10. 10 - - Containing amoxicillin (INN) or its salts
3003.10. 20 - - Containing ampicillin (INN) or its salts
3003.10. 90 - - Other
3003.20. 00 - Containing other antibiotics
3003.31. 00 - - Containing insulin
3003.39. 00 - - Other
3003.40. 10 - - Antimalarial
3003.40. 90 - - Other
3003.90. 10 - - Containing vitamins
3003.90. 20 - - Containing analgesics or antipyretics, whether or not
containing antihistamines
3003.90. 30 - - Other preparations for the treatment of coughs and
colds, whether or not containing antihistamines
3003.90. 40 - - Antimalarial
3003.90. 90 - - Other
3004 Medicaments nesoi, mixed or not, in dosage etc form... 2009 Essential to human life
3004.10. 11 - - - Containing penicillin G or its salts (excluding
penicillin G benzathin)
3004.10. 12 - - - Containing phenoxymethyl penicillin or its salts
3004.10. 13 - - - Containing ampicillin or its salts, for taking orally
3004.10. 14 - - - Containing amoxycillin or its salts, for taking orally
3004.10. 19 - - - Other
3004.10. 21 - - - Ointment
3004.10. 29 - - - Other
3004.20. 11 - - - For taking orally
3004.20. 12 - - - Ointment
3004.20. 19 - - - Other
3004.20. 21 - - - For taking orally
3004.20. 22 - - - Ointment
3004.20. 29 - - - Other
3004.20. 31 - - - For taking orally
3004.20. 32 - - - Ointment
3004.20. 39 - - - Other
3004.20. 41 - - - Containing gentamycines or derivatives thereof, for
injection
3004.20. 42 - - - Containing lincomycins or derivatives thereof, for
taking orally
3004.20. 43 - - - Ointments
3004.20. 49 - - - Other
3004.20. 51 - - - For taking orally
3004.20. 52 - - - Ointments
3004.20. 59 - - - Other
3004.20. 60 - - Containing isoniazide, pyrazinamide or derivatives
thereof, for taking orally
3004.20. 90 - - Other
3004.31. 00 - - Containing insulin
3004.32. 10 - - - Containing hydrocortisone sodium succinate
3004.32. 20 - - - Containing dexamethasone or its derivatives
3004.32. 30 - - - Containing fluocinolone acetonide
3004.32. 90 - - - Other
3004.39. 10 - - - Containing adrenaline
3004.39. 90 - - - Other
3004.40. 10 - - Containing morphine or its derivatives, for injection
3004.40. 20 - - Containing quinine hydrochloride or dihydrochloride,
for injection
 WT/ACC/VNM/48
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HS Description Schedule Rationale

3004.40. 30 - - Containing quinine sulphate or bisulphate, for taking
orally
3004.40. 40 - - Containing quinine or its salts and anti-malarial
substances, other than goods of subheadings 3004.10 to
30
3004.40. 50 - - Containing papaverine or berberine
3004.40. 60 - - Containing theophylline
3004.40. 70 - - Containing atropin sulphate
3004.40. 90 - - Other
3004.50. 10 - - Syrups and drops of vitamins, of a kind suitable for
children
3004.50. 20 - - Containing vitamins A, other than goods of subheading
3004.50.10 and 3004.50.79
3004.50. 30 - - Containing vitamins B1, B2, B6 or B12 , other than
goods of subheadings 3004.50.10, 3004.50.71 and
3004.50.79
3004.50. 40 - - Containing vitamins C, other than goods of
subheadings 3004.50.10 and 3004.50.79
3004.50. 50 - - Containing vitamins PP, other than goods of
subheadings 3004.50.10 and 3004.50.79
3004.50. 60 - - Containing other vitamins, other than goods of
subheadings 3004.50.10 and 3004.50.79
3004.50. 71 - - - Containing B complex vitamins
3004.50. 79 - - - Other
3004.50. 90 - - Other
3004.90. 10 - - Specialised medicines for cancer, AIDS or other
intractable diseases
3004.90. 21 - - - Sodium chloride solution
3004.90. 22 - - - 5% glucose solution
3004.90. 23 - - - 30% glucose solution
3004.90. 29 - - - Other
3004.90. 30 - - Antiseptics
3004.90. 41 - - - Containing procaine hydrochloride
3004.90. 49 - - - Other
3004.90. 51 - - - Containing acetylsalicylic acid, paracetamol or
dipyrone (INN)
3004.90. 52 - - - Containing chlorpheniramine maleate
3004.90. 53 - - - Containing diclofenac
3004.90. 54 - - - Analgesic balm oil, solid or liquid
3004.90. 59 - - - Other
3004.90. 61 - - - Containing artemisinin, artesunate or chloroquine
(INN)
3004.90. 62 - - - Containing primaquine
3004.90. 69 - - - Other
3004.90. 71 - - - Containing piperazine or mebendazole (INN)
3004.90. 72 - - - Containing dichlorophen (INN)
3004.90. 79 - - - Other
3004.90. 80 - - Transdermal therapeutic systems (TTS) patches for
cancer or heart diseases
3004.90. 91 - - - Containing sulpiride (INN), cimetidine (INN),
ranitidine (INN), aluminium hydroxide or magnesium
hydroxide or oresol
3004.90. 92 - - - Containing piroxicam (INN) or ibuprofen (INN)
3004.90. 93 - - - Containing phenobarbital, diazepam, chlorpromazine
3004.90. 94 - - - Containing salbutamol (INN)
3004.90. 95 - - - Closed sterile water for inhalation, pharmaceutical
grade
3004.90. 96 - - - Containing o-methoxyphenyl glyceryl ether
(Guaifenesin)
3004.90. 97 - - - Nose-drop medicaments containing naphazoline,
xylometazoline or oxymetazoline
WT/ACC/VNM/48
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HS Description Schedule Rationale

3004.90. 98 - - - Sorbitol
3004.90. 99 - - - Other
3006 Pharmaceutical goods in note 4 to chapter 30... 2009 Essential to human life
3006.10. 00 - Sterile surgical catgut, similar sterile suture materials
and sterile tissue adhesivesfor surgical wound closure;
sterile laminaria and sterile laminaria tents; sterile
absorbable surgical or dental haemostatics
3006.20. 00 - Blood-grouping reagents
3006.30. 10 - - Barium sulfate (for taking orally)
3006.30. 20 - - Reagents of microbial origin for veterinary biological
diagnosis
3006.30. 30 - - Other microbial diagnostic reagents
3006.30. 90 - - Other
3006.40. 10 - - Dental cements and other dental fillings
3006.40. 20 - - Bone reconstruction cements
3006.50. 00 - First-aid boxes and kits
3006.60. 00 - Chemical contraceptive preparations based on
hormones, on other products of heading 29.37 or on
spermicides
3006.70. 00 - Gel preparations designed to be used in human or
veterinary medicine as a lubricant for parts of the body for
surgical operations or physical examinations or as a
coupling agent between the body and medical instruments
3006.80. 00 - Waste pharmaceuticals
Cinematographic film
3706 Motion-picture film, exposed and developed... 2009 Sensitive to public morals
3706.10. 10 - - Newsreels, travelogues, technical and scientific films
3706.10. 20 - - Consisting only of sound track
3706.10. 91 - - - With picture taken abroad
3706.10. 99 - - - Other
3706.90. 10 - - Newsreels, travelogues, technical and scientific films
3706.90. 20 - - Consisting only of sound track
3706.90. 90 - - Other
Unused postage, printed cards, calendars...
4907 Unused postage, check forms, banknotes, stock, etc... 2009 Sensitive to public morals
4907.00. 10 - Banknotes, being legal tender
4907.00. 20 - Unused postage stamps
4907.00. 30 - Revenue or similar stamps
4907.00. 40 - Stock, share or bond certificates and similar documents
of title; cheque forms
4907.00. 90 - Other
4909 Printed or illustrated post cards, greeting cards, etc.... 2009 Sensitive to public morals
4909.00. 00 Printed or illustrated postcards; printed cards bearing
personal greetings, messages or announcements, whether
or not illustrated, with or without envelopes or trimmings
4910 Calendars, calendar blocks of any kind, printed... 2009 Sensitive to public morals
4910.00. 00 Calendars of any kind, printed, including calendar blocks
4911 Printed matter nesoi, incl print pictures & photos... 2009 Sensitive to public morals
4911.10. 00 - Trade advertising material, commercial catalogues and
the like
4911.91. 10 - - - Anatomical or botanical instruction charts and
diagrams and the like
4911.91. 20 - - - Other wall pictures and diagrams for instructional
purposes; pictures, designs and photographs for
incorporation into books, advertising circulars or
commercial catalogues
4911.91. 90 - - - Other
4911.99. 10 - - - Printed cards for jewellery or for small objects of
personal adornment or for Articles of personal use
normally carried in the pocket, in the handbag or on the
person
 WT/ACC/VNM/48
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HS Description Schedule Rationale

4911.99. 20 - - - Printed stickers for explosives
4911.99. 90 - - - Other
Industrial printers
8442 Machinery etc nesoi for type-setting, making printing 2009 Sensitive to public order
plates etc...
8442.10. 10 - - Electrically operated
8442.10. 20 - - Not electrically operated
8442.20. 10 - - Electrically operated
8442.20. 20 - - Not electrically operated
8442.30. 11 - - - Impressed flongs and matrices
8442.30. 12 - - - Machinery for type founding machines
8442.30. 19 - - - Other
8442.30. 21 - - - Impressed flongs and matrices
8442.30. 22 - - - Machinery for type founding machines
8442.30. 29 - - - Other
8442.40. 10 - - Of electrically operated machines, apparatus or
equipment
8442.40. 21 - - - Of type-founding or type-setting machinery
8442.40. 29 - - - Other
8442.50. 10 - - Printing type of all kinds
8442.50. 90 - - Other
8443 Print machinery excluding ink-jet printers 2009 Sensitive to public morals
(HS 84435100), machinery for used ancillary to printing
nesoi...
8443.11. 10 - - - Electrically operated
8443.11. 20 - - - Not electrically operated
8443.12. 10 - - - Electrically operated
8443.12. 20 - - - Not electrically operated
8443.19. 10 - - - Electrically operated
8443.19. 20 - - - Not electrically operated
8443.21. 10 - - - Electrically operated
8443.21. 20 - - - Not electrically operated
8443.29. 10 - - - Electrically operated
8443.29. 20 - - - Not electrically operated
8443.30. 10 - - Electrically operated
8443.30. 20 - - Not electrically operated
8443.40. 10 - - Electrically operated
8443.40. 20 - - Not electrically operated
8443.59. 10 - - - Platen presses
8443.59. 20 - - - Screen printing machinery for the manufacture of
PCB/PWBs [ITA/2 (AS2)]
8443.59. 90 - - - Other
8443.60. 10 - - Electrically operated
8443.60. 20 - - Not electrically operated
8443.90. 10 - - Of screen printing machinery for the manufacture of
PCB/PWBs [ITA/2 (AS2)]
8443.90. 20 - - Other, for electrically operated machines
8443.90. 90 - - Other
Other machinery
8525 Transmission apparatus for radio-telephony etc; TV 2009 Sensitive to public morals
camera & other video camera recorders excluding mobile
phones (HS 852520) and consumer cameras
(HS 85254010)
8525.10. 10 - - For radio-broadcasting
8525.10. 21 - - - Video senders
8525.10. 22 - - - Central monitoring systems
8525.10. 23 - - - Telemetry monitoring systems
8525.10. 29 - - - Other
8525.10. 30 - - Data compression tools
8525.30. 90 - - Other
8525.40. 20 - - Other still image video cameras
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HS Description Schedule Rationale

8525.40. 30 - - Digital cameras
8525.40. 40 - - Other video camera recorders
8526 Radar apparatus, radio navigational aid apparatus and 2009 Sensitive to public morals
radio remote control apparatus
8526.10. 90 - - Other
8526.91. 90 - - - Other
8526.92. 00 - - Radio remote control apparatus
Note: For the purpose of this Table, schedule starts from 1 January of the specified year.
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Table 8(b): Schedule of Commitments On Export Trading Rights

HS Description Schedule Rationale

Cereals
1006 Rice 2011 Food security
1006.10.10 - - Suitable for sowing
1006.10.90 - - Other
1006.20.10 - - Thai Hom Mali rice
1006.20.90 - - Other
1006.30.11 - - - Whole
1006.30.12 - - - Not more than 5% broken
1006.30.13 - - - More than 5% but not more than
10% broken
1006.30.14 - - - More than 10% but not more
than 25% broken
1006.30.19 - - - Other
1006.30.20 - - Parboiled rice
1006.30.30 - - Glutinous rice (pulot)
1006.30.40 - - Basmati rice
1006.30.50 - - Thai Hom Mali rice
1006.30.61 - - - Whole
1006.30.62 - - - Not more than 5% broken
1006.30.63 - - - More than 5% but not more than
10% broken
1006.30.64 - - - More than 10% but not more
than 25% broken
1006.30.69 - - - Other
1006.40.00 - Broken rice
Note: For the purpose of this Table, schedule starts from 1 January of the specified year.
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Table 8(c): List of Goods Subject to State Trading Enterprises

No HS Description Rationale
1. 2402 Cigars, cheroots, cigarillos and cigarettes... Both domestic
production and
consumption are
restricted
2402.10.00 - Cigars, cheroots and cigarillos, containing tobacco
2402.20.10 - - Beedies
2402.20.90 - - Other
2402.90.10 - - Cigars, cheroots and cigarillos of tobacco substitutes
2402.90.20 - - Cigarettes of tobacco substitutes
2403 Other manufactured tobacco and manufactured tobacco ...
2403.10.11 - - - Blended tobacco
2403.10.19 - - - Other
2403.10.21 - - - Blended tobacco
2403.10.29 - - - Other
2403.10.90 - - Other
2403.91.00 - - "Homogenised" or "reconstituted" tobacco
2403.99.10 - - - Tobacco extracts and essences
2403.99.30 - - - Manufactured tobacco substitutes
2403.99.40 - - - Snuff
2403.99.50 - - - Smokeless tobacco, including chewing and sucking
tobacco
2403.99.60 - - - Ang Hoon
2403.99.90 - - - Other
2. 2709 Crude oil from petroleum and bituminous minerals... Natural monopoly
2709.00. 10 - Crude petroleum oil
2709.00. 20 - Condensate
2709.00. 90 - Other
2710 Oil (not crude) from petrol & bitum mineral etc....
2710. 11. 11 - - - Motor spirit, premium leaded
2710. 11. 12 - - - Motor spirit, premium unleaded
2710. 11. 13 - - - Motor spirit, regular leaded
2710. 11. 14 - - - Motor spirit, regular unleaded
2710. 11. 15 - - - Other motor spirit, leaded
2710. 11. 16 - - - Other motor spirit, unleaded
2710. 11. 17 - - - Aviation spirit
2710. 11. 18 - - - Tetrapropylene
2710. 11. 21 - - - White spirit
2710. 11. 22 - - - Low aromatic solvents containing by weight less than
1% aromatic content
2710. 11. 23 - - - Other solvent spirits
2710. 11. 24 - - - Naphtha, reformate or preparations for preparing
spirits
2710. 11. 25 - - - Other light oil
2710. 11. 29 - - - Other
2710. 19. 11 - - - - Lamp kerosene
2710. 19. 12 - - - - Other kerosene, including vaporising oil
2710. 19. 13 - - - - Aviation turbine fuel (jet fuel) having a flash point of
not less than 23o C
2710. 19. 14 - - - - Aviation turbine fuel (jet fuel) having a flash point of
less than 23oC
2710. 19. 15 - - - - Normal paraffin
2710. 19. 19 - - - - Other medium oils and preparations
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No HS Description Rationale
2710. 19. 21 - - - - Topped crudes
2710. 19. 22 - - - - Carbon black feedstock oil
2710. 19. 23 - - - - Lubricating oil basestock
2710. 19. 24 - - - - Lubricating oils for aircraft engines
2710. 19. 25 - - - - Other lubricating oil
2710. 19. 26 - - - - Lubricating greases
2710. 19. 27 - - - - Hydraulic brake fluid
2710. 19. 28 - - - - Oil for transformer or circuit breakers
2710. 19. 31 - - - - High speed diesel fuel
2710. 19. 32 - - - - Other diesel fuel
2710. 19. 33 - - - - Other fuel oils
2710. 19. 39 - - - - Other
2710. 91. 00 - - Containing polychlorinated biphenyls (PCBs),
polychlorinated terphenyls (PCTs) or
polybrominated biphenyls (PBBs)
2710. 99. 00 - - Other
3. 4902 Newspapers, journals & periodicals... Cultural products
affecting to society
morals
4902. 10. 00 - Appearing at least four times a week
4902. 90. 11 - - - Scientific, technical or economic
4902. 90. 19 - - - Other
4902. 90. 21 - - - Scientific, technical or economic
4902. 90. 29 - - - Other
4902. 90. 91 - - - Scientific, technical or economic
4902. 90. 99 - - - Other
4. 8524 Records, tapes and other recorded media for sound or ... Cultural products
excluding 852410, 852431, 852432, 85243910, 85244000, affecting to society
852491, 85249920 morals
8524. 39. 20 - - - For cinematographic film
8524. 39. 90 - - - Other
8524. 51. 10 - - - Videotape
8524. 51. 20 - - - Computer tape
8524. 51. 30 - - - For cinematographic film
8524. 51. 90 - - - Other
8524. 52. 10 - - - Videotape
8524. 52. 20 - - - Computer tape
8524. 52. 30 - - - For cinematographic film
8524. 52. 90 - - - Other
8524. 53. 10 - - - Videotape
8524. 53. 20 - - - Computer tape
8524. 53. 30 - - - For cinematographic film
8524. 53. 90 - - - Other
8524. 60. 00 - Cards incorporating a magnetic stripe
8524. 99. 10 - - - For video
8524. 99. 30 - - - For cinematographic film
8524. 99. 90 - - - Other
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No HS Description Rationale
5. 8802 Other aircraft (for example, helicopters, aeroplanes); Natural monopoly
spacecraft (including satellites)
and suborbital and spacecraft launch vehicles.
8802. 11. 00 - - Of an unladen weight not exceeding 2,000 kg
8802. 12. 00 - - Of an unladen weight exceeding 2,000 kg
8802. 20. 10 - - Aeroplanes
8802. 20. 90 - - Other
8802. 30. 10 - - Aeroplanes
8802. 30. 90 - - Other
8802. 40. 10 - - Aeroplanes
8802. 40. 90 - - Other
8802. 60. 00 - Spacecraft (including satellites) and suborbital and
spacecraft launch vehicles
8803 Parts of goods of heading 88.01 or 88.02
8803. 10. 10 - - Of helicopters or aeroplanes
8803. 10. 90 - - Other
8803. 20. 10 - - Of helicopters, aeroplanes, balloons, gliders or kites
8803. 20. 90 - - Other
8803. 30. 00 - Other parts of aeroplanes or helicopters
8803. 90. 10 - - Parts of telecommunication satellites [ITA/2]
8803. 90. 20 - - Of ballons, gliders or kites
8803. 90. 90 - - Other
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Table 9: Customs Fees Levied in Accordance with Inter-Ministerial Circular

No. 71/2000/TTLT/BTC-TCHQ of 19 July 2000 of the Ministry of Finance and the General
Department of Customs

Customs Clearance Fee

Fee rates
No. Kind of goods Calculation unit
(VND)
I Ordinary cargo:
1 Cargo transported by ships, barges (bulk goods, goods of
different sorts contained in bags, cans, drums, barrels, tanks,
reservoirs)
a. - Minimum fee rate for 1 ton or less VND/ton 20,000
- Fee rate for the second ton onwards VND/ton 1,200
b. Goods transported by ships (goods of the same sort): fee rate VND/ton 500
per ton
Maximum customs clearance fee rate for:
- Ships of a capacity of less than 10,000 GRT Ship Not exceeding
(Gross registered tonnage) 3 million
- Ships of a capacity of between 10,000 and less than Ship Not exceeding
20,000 GRT 6 million
- Ships of a capacity of between 20,000 and less than Ship Not exceeding
70,000 GRT 15 million
- Ships of a capacity of 70,000 GRT or more Ship Not exceeding
20 million
2 Goods transported by land
a. - Goods transported by car VND/ton 5,000
b. - Goods transported by train VND/ton 2,000
3 Postal packages, parcels
- Of a weight of between 5 kg and less than 20 kg VND/clearing case 7,000
- Of a weight of between 20 kg and 50 kg VND/clearing case 10,000
- Of a weight of more than 50 kg, for every extra 10 kg a VND/10 kg 500
surcharge shall be collected
- Of a weight of 1 ton or more, a surcharge shall be VND/ton 3,000
collected
II Cargo contained in containers
1 Cargo contained in 20-feet containers VND/container 60,000
2 Cargo contained in 40-feet containers VND/container 120,000
III Cargo being automobiles and motorcycles of all kinds
1 Automobiles of all kinds
- Automobiles in complete units VND/unit 18,000
- Automobile components in complete sets VND/set 20,000
2 Motorcycles (units and complete sets) VND /unit or set 6,000
IV Cargo being gold and gemstone
- Fee rate for 1 tael (37.5 gr) or less VND/clearing case 15,000
- Fee rate for the second tael (37.5 gr) onwards VND /tael 1,000
- Maximum fee rate for each clearance case Not exceeding
1.5 million
V Import and export of foreign currencies
- Import, export of less than US$100,000 (or equivalent VND 100,000
amounts of other foreign currencies)
- For every extra US$100,000, a surcharge shall be VND 80.000
collected
- Maximum rate for each clearance case VND Not exceeding
1.5 million
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Fees For Goods and Luggage Consigned and Put at Customs Warehouses
(Customs Warehouse Fee)
1 Automobiles of all kinds
- Trucks of a capacity of 2 tons or more, passenger cars with Unit 50,000
15 seats or more
- Trucks of a capacity of less than 2 tons, tourist cars with 14 Unit 30,000
seats or less
2 Motorcycles, mopeds Unit 10,000
3 Computers, fax machines, photocopiers Unit 10,000
4 Air-conditioners, radios, cassettes, communication machines, Unit 5,000
television sets, video sets
5 Gold Tael (37.5 gr) 7,000
6 Gemstone Tael 10,000
7 Other goods
a. Small postal parcels of a weight of less than 20 kg Parcel 2,000
b. Small postal parcels of a weight of between 20 kg and 100 kg Parcel 4,000
c. Goods packages of a weight of between more than 100 kg and Package 5,000
1,000 kg
d. Goods packages of a weight of more than 1,000 kg Package 10,000
Administrative Fee
Free rate for re-certification of cargo, luggage documentation Case 12,000
Note: Transit and transit-related fees are enumerated in Table 20(a) and 20(b).
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Table 11: List of Products Not Subject to VAT (as of 1 January 2006)

1. Products of cultivation, husbandry, fishery or aquaculture which have not yet been processed into other products or
which have only been semi-processed by organizations or individuals self-producing and selling such products and
imports
2. Animal breeds and plant breeds
3. Salt products
4. Specialized machinery, equipment or means of transportation which form part of a technological process or
construction materials which are not yet able to be produced domestically and are required to be imported to form
the fixed assets of enterprises; aircraft, drilling platforms or watercraft leased from foreign parties which are not yet
able to be produced domestically used for production or business; equipment, machinery, replacement parts,
specialized means of transportation and supplies which are required to be imported in service of prospecting,
exploration and development of petroleum fields and which are not yet able to be produced domestically
5. Sales of State-owned houses by the State to existing tenants
6. Transfers of land use rights
7. Credit services, investment funds and securities trading activities
8. Life insurance; student insurance; insurance of animals and plants and non-profit-making insurance activities
9. Medical services
10. Non-profit-making cultural, exhibition and sports activities; artistic performances, film production; import,
publication and screening of film footage and documentary videos
11. Education and vocational training
12. Radio and television broadcasting according to programmes funded by the State Budget
13. Printing, publication, import and distribution of newspapers, magazines, specialized newsletters, political books,
textbooks, teaching materials, books on legislation, books printed in languages of ethnic minorities, propaganda
pictures, photos and posters; Printing of money
14. Public services of cleaning and water drainage in urban areas and residential areas, maintenance of zoos, flower
gardens, parks, trees in streets, public lighting systems and funeral services
15. Repair, renovation and construction of cultural and artistic works, public works, infrastructure and welfare housing
funded by public contribution and humanitarian aid
16. Public passenger transportation by bus; electrical bus
17. Geological surveys, exploration, measuring and formulation of maps, which can be characterized as basic surveys of
the State
18. Water supply and drainage serving agricultural production; clean water produced by organizations and individuals
for consumption in rural, mountainous and island areas and remote and distant regions
19. Specialized arms and weaponry required for national defence and security
20. Imported goods in the following cases: humanitarian aid, non-refundable aid; gifts to State bodies, political
organizations, socio-political organizations, social organizations, socio-professional organizations; units of the
people's armed forces; donations and gifts to individuals in Viet Nam within the limits stipulated by the
Government, personal effects of foreign organizations and individuals under diplomatic immunity regulations; hand
luggage within duty-free limits; goods to be sold to international organizations and foreign individuals for
humanitarian and non-refundable aid to Viet Nam
21. Goods in transit or transhipment or crossing Vietnamese borders; goods temporarily imported and re-exported and
goods temporarily exported and re-imported
22. International transportation, goods and services provided directly for international transportation and re-insurance to
abroad
23. Technology transfers; software
24. Post and Telecommunication services and universal internet programme in accordance with Government's plan
25. Gold imported in bars and foils which are not yet processed into fine art articles, jewellery or other products
26. Certain exported unprocessed minerals to be stipulated in detail by the Government
27. Products that are man-made substitute for human parts of patients; crutches and other specialized equipments for
invalid people
28. Goods and services of business individuals having low income levels. Low income levels shall be stipulated by the
Government
Note: The list of products by six-digit HS code is not available.
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Table 12: Import Prohibitions (as per August 2006)

HS Description Rationale Legal basis Note

1207 91 00 Poppy seeds. Materials for
production of
opium
1302 11 00 Opium, anhydrous morphine Materials for
anhydrous content. production of
opium
2402, Tobacco, cigarettes, and Limit the Import prohibition to
2403 other kinds of manufactured consumption of be abolished upon
tobacco. cigarettes accession
2618 00 00 Granulated slag (slag sand) Residues causing
from the manufacture of iron environmental
or steel. pollution
2619 00 00 Slag, dross (other than Residues causing
granulated slag), scalings environmental
and other waste from the pollution
manufacture of iron orngs
steel.
2620 Ash and residues (other than Residues causing
from the manufacture of iron environmental
or steel) containing metals or pollution
metal compounds.
2621 00 00 Other slag and ash, Residues causing
including seaweed ash environmental
(kelp). pollution
3601 00 00 Propellant powders. Materials for
production of
explosives
8710 00 00 Tanks and other armoured Military equipment
fighting vehicles, motorized,
whether or not fitted with
weapons, and parts of such
vehicles.
ex 8711 Motorcycles of a cylinder Security and traffic Import prohibition to
capacity exceeding 175cc. safety be replaced by
automatic import
licensing not later
than 1 June 2007
ex 8702 Right-hand steering vehicles
8703 (including their components
8704 and those modified to left-
8707 hand drive ones prior to
8708 importation into Viet Nam),
except for specialized right-
hand steering vehicles
operating in small areas such
as cranes, trench and canal
digging machines, garbage
trucks, road sweepers, road
construction trucks, airport
passenger transportation
buses, fork-lifts used at
warehouses and ports.
9301 00 00 Military weapons, other than Military equipment Decision No. 28/TTg
revolvers, pistols and the dated 13 January 1997
arms of heading 307: by PM
revolvers, pistols.
9302 00 00 Revolvers and pistols, other Weapons Decision No. 28/TTg
than those of heading 9303 dated 13 January 1997
or 9304. by PM
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HS Description Rationale Legal basis Note

9304 Other arms (for example, Weapons Decision No. 28/TTg
spring, air or gas guns and dated 13 January 1997
pistols, truncheons), by PM
excluding those of heading
9307.
9305 Parts and accessories of Weapons Decision No. 28/TTg
Articles of headings 9301 to dated 13 January 1997
9304. by PM
9306 Bombs, grenades, torpedoes, Weapons Decision No. 28/TTg
mines, missiles and similar dated 13 January 1997
munitions of war and parts by PM
thereof; cartridges and other
ammunition and projectiles
and parts thereof, including
shot and cartridge wads.
9307 Swords, cutlasses, bayonets, Weapons Decision No. 28/TTg
lances and similar arms and dated 13 January 1997
parts thereof and scabbards by PM
and sheaths thereof.
NA Second-hand consumer Product safety Decision No. 28/TTg
goods, including: dated 13 January 1997
by PM
- Textiles and clothes;
footwear;
- Electronic goods;
- Refrigerating equipment
and products;
- Household electric
goods;
- Furniture;
- Household goods made
from porcelain, clay,
glass, metal, resin,
rubber, plastic, and other
materials.
NA Used materials and Traffic safety Decision No. 28/TTg
equipment, including: dated 13 January 1997
by PM
- Used machines,
structures, inner tires,
tires, accessories, motors
of automobiles, tractors,
2-wheel and 3-weel
motorbikes;
- Internal combustion
engines and machines
with internal combustion
engines having capacity
below 30 CV
- Bicycles, 2-wheel and 3-
wheel vehicles;
NA Toxic chemicals. Environment Decision No. 28/TTg
List published by the protection, dated 13 January 1997
Ministry of Industry. protection of by PM
human health
NA Garbage and waste materials Environment
which may cause protection,
environmental pollution and protection of
epidemics. human health
List published by the
Ministry of Science and
Technology.
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HS Description Rationale Legal basis Note

NA Depraved and reactionary Public morals
cultural products
NA Children toys having Public morals and
adverse effect in moral social security
education, public order and
security.
NA Narcotics. Protection of
human life
NA Firecrackers (excluding fire Protection of
signal used for maritime human health & life
safety and other purposes as
stipulated by the Prime
Minister in the official
Document No.1383/CP-
KTTS dated
23 November 1998).
NA Right-hand steering vehicles Traffic safety
(including their components
and those modified to left-
hand drive ones prior to
importation into Viet Nam),
except for specialized right-
hand steering vehicles
operating in small areas such
as cranes, trench and canal
digging machines, garbage
trucks, road sweepers, road
construction trucks, airport
passenger transportation
buses, fork-lifts used at
warehouses and ports.
NA Asbestos products and Protection of
materials under amphibole human health
group.
NA Specialized encryption National security This restriction shall
machines and encryption not apply to general,
software subject to State commonly traded
secret. goods equipped with
encryption
technology which are
destined for mass
consumption.
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Table 13(a): Import Prohibitions- Highly Toxic Chemicals

Persistence Organic Pollutants

No. Name of chemicals Formula Concentration
Aldrin C12H8Cl6
Chlordane
DDT
Dieldrin
Eldrin
Heptachlor C10H5Cl5
Captofol
Hexachlorobenzen C6Cl6
24,5 T (Brochtoc, Decamine)
Note: Applied in accordance with the Stockholm Convention on Persistent Organic Pollutants (POPs);
HS codes are not applicable.

Severely Hazardous Pesticide Formulation (PIC)

No. Name of chemicals Formula Concentration
10. Methamidophos C2H8NO2PS
11 Monocrotophos C7H14NO5P
12 Methyl Parathion C8H10NO5PS
13 Phosphamidon
14 Methyl parathion (demetil paranitro photpho, 0.0001
volfatoc...)
Note: These chemicals fall under the Rotterdam Treaty on Prior Informed Consent as Severely Hazardous
Pesticide Formulations, which Viet Nam had approved and would officially become a party by the end of 2006.

No. Name of chemicals Formula Concentration

15 Isobenzen
16 Isodrin
17 Ethyl Parathion
18 Polychlorocamphere
19 Captan
20 BHC (Lindane) C6H6O6
Note: These chemicals fall under Decision No.31/2006/QD-BNN dated 27 April 2006 promulgating the list of
insecticide allowed, restricted and prohibited to use.

Toxic Chemicals That Can Be Used In Chemical Weapons

SCHEDULE 1
CAS
No. Name of Chemical Registry HS
number
1. O-Alkyl (<C10, incl. cycloalkyl) alkyl
(Me, Et, n-Pr or i-Pr)-phosphonofluoridates
E.g. Sarin: O-Isopropylmethylphosphonofluoridate 107-44-8
Soman: O-Pinacolyl methylphosphonofluoridate 96-64-0 2931.00
2. O-Alkyl (<C10, incl. cycloalkyl) N,N-dialkyl
(Me, Et, n-Pr hoÆc i-Pr) phosphoramidocyanidates
e.g. Tabun:O-Ethyl N,N-dimethyl phosphoramidocyanidate 77-81-6 2931.00
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Toxic Chemicals That Can Be Used In Chemical Weapons

SCHEDULE 1
CAS
No. Name of Chemical Registry HS
number
3. O-Alkyl (H or <C10, incl. cycloalkyl) S-2-dialkyl
(Me, Et, n-Pr or i-Pr)-aminoethyl alkyl
(Me, Et, n-Pr or i-Pr) phosphonothiolates and salt corresponding
alkylated or protonated salts
e.g. VX: O-Ethyl S-2-diisopropylaminoethyl methyl 50782-69-9 2930.90
phosphonothiolate
4. Sulfur mustards:
2-Chloroethylchloromethylsulfide 2625-76-5
(2625-76-5) 505-60-2
Mustard gas: Bis(2-chloroethyl)sulfide (505-60-2) 63869-13-6
Bis(2-chloroethylthio)methane 3563-36-8
(63869-13-6) 63905-10-2
Sesquimustard: 1,2-Bis(2-chloroethylthio)ethane 142868-93-7
(3563-36-8) 142868-94-8
1,3-Bis(2-chloroethylthio)-n-propane 63918-90-1
(63905-10-2) 63918-89-8 2930.90
1,4-Bis(2-chloroethylthio)-n-butane
(142868-93-7)
1,5-Bis(2-chloroethylthio)-n-pentane
(142868-94-8)
Bis(2-chloroethylthiomethyl)ether (63918-90-1)
O-Mustard: Bis(2-chloroethylthioethyl) ether
5. Lewisites:
Lewisite 1: 2-Chlorovinyldichloroarsine (541-25-3) 541-25-3
Lewisite 2: Bis(2-chlorovinyl)chloroarsine (40334-69-8) 40334-69-8
Lewisite 3: Tris(2-chlorovinyl)arsine (40334-70-1) 40334-70-1 2931.00
6. Nitrogen mustards:
HN1: Bis(2-chloroethyl)ethylamine 538-07-8 2921.19
(538-07-8) 51-75-2 2921.19
HN2: Bis(2-chloroethyl)methylamine 555-77-1 2930.90
(51-75-2)
HN3: Tris(2-chloroethyl)amine
7. Saxitoxin (35523-89-8)(8) 35523-89-8 3002.90
8. Ricin 9009-86-3 3002.90
Precursors
9. Alkyl (Me, Et, n-Pr or i-Pr) phosphonyldifluorides
e.g. DF: Methylphosphonyldifluoride 676-99-3
10. O-Alkyl (H or <C10, incl. cycloalkyl) O-2-dialkyl
(Me, Et, n-Pr or i-Pr)-aminoethyl alkyl
(Me, Et, n-Pr or i-Pr) phosphonites and
corresponding alkylated or protonated salts
e.g. QL: O-Ethyl O-2-diisopropylaminoethyl 57856-11-8 2931.00
methylphosphonite
11. Chlorosarin: O-Isopropyl methylphosphonochloridate 1445-76-7 2931.00
12. Chlorosoman: O-Pinacolyl methylphosphonochloridate 7040-57-5 2931.00
Note: These products belong to Schedule 1 of the Convention on the Prohibition of the Development,
Production, Stockpiling and Use of Chemical Weapons and on their Destruction (CWC), to which Viet Nam is a
State Party.
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Table 13(b): Import Allowed Conditionally

Toxic Chemicals and Products Containing Toxic Chemicals

Toxic Chemicals That Can Be Used In Chemical Weapons

SCHEDULE 2
CAS Registry
No. Name of Chemical HS
number
1. Amiton: O,O-Diethyl S-[2-(diethylamino)ethyl]phosphorothiolate 78-53-5 2930.90
and corresponding alkylated or protonated salts
2. PFIB: 1,1,3,3,3-Pentafluoro-2-(trifluoromethyl)-1-propene 382-21-8 2903.30
3. BZ: 3-Quinuclidinyl benzilate (*) 6581-06-2 2933.90
Precursors
4. Chemicals, except for those listed in Schedule 1, containing a phosphorus
atorn to which is bonded one methyl, etyl or propyl (normal or iso) group but
not further carbon atoms
e.g. Methylphosphonyl dichloride 676-97-1
Dimethyl methylphosphonate 756-79-6
Exemption: O-Ethyl S-phenyl ethylphosphonothiolothionate 944-22-9 2931.00
5. N,N-Dialkyl (Me, Et, n-Pr or i-Pr) phosphoramidic dihalides 2929.90
6. Dialkyl (Me, Et, n-Pr or i-Pr) N,N-dialkyl
(Me, Et, n-Pr hoÆc i-Pr)-phosphoramidates 2929.90
7. Arsenic trichloride 7784-34-1 2812.10
8. 2,2-Diphenyl-2-hydroxyacetic acid 76-93-7 2918.19
9. Quinuclidin-3-ol 1619-34-7 2933.39
10. N,N-Dialkyl (Me, Et, n-Pr or i-Pr) aminoethyl-2-chlorides
and corresponding protonated salts 2921.19
11. N,N-Dialkyl (Me, Et, n-Pr or i-Pr) aminoethane-2-ols
and corresponding protonated salts 2922.19
Exemptions: N,N-Dimethylaminoethanol and corresponding 108-01-0
protonated salts
N,N-Diethylaminoethanol and corresponding protonated salts 100-37-8
12. N,N-Dialkyl (Me, Et, n-Pr or i-Pr) aminoethane-2-thiols and corresponding
protonated salts 2930.90
13. Thiodiglycol: Bis(2-hydroxyethyl)sulfide 111-48-8 2930.90
14. Pinacolyl alcohol: 3,3-Dimethylbutan-2-ol 464-07-3 2905.14
SCHEDULE 3
1. Phosgene: Carbonyl dichloride 75-44-5 2812.10
2. Cyanogen chloride 506-77-4 2851.00
3. Hydrogen cyanide 74-90-8 2811.19
4. Chloropicrin: Trichloronitromethane 76-06-2 2904.90
Precursors
5. Phosphorus oxychloride 10025-87-3 2812.10
6. Phosphorus trichloride 7719-12-2 2812.10
7. Phosphorus pentachloride 10026-13-8 2812.10
8. Trimethyl phosphite 121-45-9 2920.90
9. Triethyl phosphite 122-52-1 2920.90
10. Dimethyl phosphite 868-85-9 2921.19
11. Diethyl phosphite 762-04-9 2920.90
12. Sulfur monochloride 10025-67-9 2812.10
13. Sulfur dichloride 10545-99-0 2812.10
14. Thionyl chloride 7719-09-7 2812.10
15. Ethyldiethanolamine 139-87-7 2922.19
16. Methyldiethanolamine 105-59-9 2922.19
17. Triethanolamine 102-71-6 2922.13
Note: These products are Schedule 2 and 3 chemicals of the CWC, to which Viet Nam is a State Party. They
belong to Appendix 2, Circular No. 01/2006/TT-BCN dated 11 April 2006 "Guiding the management of export,
import of toxic chemicals and products containing toxic chemicals, drug precursors, and those subject to
technical standards under the line management of the Ministry of Industry". According to Part II.2 of the
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Circular No. 01/2006/TT-BCN, export and/or import of those chemicals shall be subject regulated by Decree
No. 100/2005/NDD-CP dated 3 August 2005 on Implementation of the CWC.

Drug Precursors And Chemicals That Can Be Used In Drug Production

No. Name of chemicals Formula
1 Acetic anhydride (CH3CO)2O
2 Acetone CH3COCH3
3 Anthranilic acid NH2C6H4COOH
4 Diethyl ether (C2H5)2O
5 Hydrochloric acid HCl
6 Methyl ethyl ketone C4H8O
7 Phenylacetic acid C8H8O2
8 Piperidine C5H11N
9 Potassium permanganate KMnO4
10 Sulphuric acid H2SO4
11 Toluene C6H5CH3
12 Methylamine CH3NH2
13 Nitroethane CH3CH2NO2
14 Tartaric acid HO2CCH(OH)CH(OH)CO2H
15 Formic acid HCOOH
16 Formamide HCONH2
17 Ethylene diacetate CH3CO2CH2CH2O2CCH3
18 Diethylamine (C2H5)2NH
19 Benzyl cyanide C6H5CH2CN
20 Benzaldehyde C6H5CHO
21 Ammonium formate HCO2NH4
22 Acetic acid CH3COOH
Note: These products belong to Appendix 1, Circular No. 01/2006/TT-BCN dated 11 April 2006 guiding the
management of export, import of toxic chemicals and products containing toxic chemicals, drug precursors, and
those subject to technical standards under the line management of the Ministry of Industry. According to Part
II.1 of Circular No. 01/2006/TT-BCN, export and/or import of precursors used in industry as listed in Appendix
1 shall be subject to (i) the Law on Prevention and Fight against Drugs dated 9 December 2000;
(ii) the Regulations on management of precursors used in industry which was already promulgated as
attachment to the Decision No. 134/2003/QD-BCN dated 25 August 2003 and Decision No. 04/2004/QD-BCN
dated 7 January 2004 of the Ministry of Industry and the provisions of this Circular.

Other Conditional Toxic Chemical Products

Chemical Chemical formular
1 Acetonitril CH3CN
2 Acid pechloric HClO4
3 Acrolein CH2=CHCHO
4 Arsenua hydro AsH3
5 Aldehyd acetic CH3CHO
6 Asbestos (Row material)
7 Amoniac; Ammonium hydroxide NH3; NH4OH
8 Anhydrid arsenic (arsen trioxid và arsen pentoxid) As2O3, As2O5
9 Anilin C6H5NH2
10 Antimoan Sb
11 Acid nitric HNO3
12 Acid phosphoric H3PO4
13 Acid picric C6H3O7N3
14 Barium and easily soluble compound of barium Ba; hợp chất dễ tan
15 Barium oxide containing 10% free SiO2 BaO
16 Benzene C6H6
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Other Conditional Toxic Chemical Products

Chemical Chemical formular
17 Benzidine C12H12N2
18 Bichromat kali K2Cr2O7
19 Brom Br
20 Bromoform CHBr3
21 Bromo – methan CH3Br
22 Salt based on CN except cyanogen chloride
23 Calcium chloride CaCl2
24 Carbon tetrachloride CCl4
25 Cadmi and the compound od cadmi
26 Carbon oxide CO
27 Lead and inorganic compound of lead
28 Chloroform CHCl3
29 Chlor Cl2
30 Chlorobenzene C6H5Cl
31 1- Chloronaphthalene C10H7Cl
32 0-[2-chloro-1-(2,5-dichlorophenyl)-vinyl]-0-0- diethyl
phosphorothioat
33 Chlorid mercury HgCl 2
34 Chloropren C4H5Cl
35 Chlorid copper I and copper II CuCl ; CuCl2
36 Dichlorobenzene C6H4Cl2
37 Dioxit carbon CO2
38 Dimethylamine (CH3)2NH
39 N,N – dimethylformamide HCON(CH3)2
40 Dinitrobenzene C6H4(NO2)2
41 Dinitrochlorbenzene C6H3(NO2)2Cl
42 Dinitrotoluene CH3C6H3(NO2)2
43 Dioxid chlor ClO2
44 Ethylene oxide (CH2)2O
45 Ethyl chloride C2H5Cl
46 Ethylen glycol CH2OH-CH2OH
47 Ethyl mercuric phosphate
47 Fluorosilicat kim loại tan và không tan
49 Fluorin hydrid HF
50 Formaldehyde HCHO
51 Furfurol C4H3OCHO
52 Mix of tetra và pentan aphtalin
53 Hydrazine and its homolog H2NNH2
54 Isopropaline C15H23N3O4
55 Isopropylnitrate C3H7NO3
56 Oxide iron containg fluor and mangan FeO, Fe2O3
57 Methaldehyde (CH3CHO)n
58 Methyl alcohol CH3OH
59 Salt of acid fluorhydric
60 n – Hexane C6H14
61 n-Butanol C4H9OH
62 Nicotine C10H14N2
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Other Conditional Toxic Chemical Products

Chemical Chemical formular
63 Nitrobenzene C6H5NO2
64 2-Nitro-1-hydroxybenzen-4-arsonic acid
65 Dioxide nitrogen NO2
66 Nitrotoluen CH3C6H4NO2
67 Nitrid of metals
68 Oxide nickel NiO
69 Oxite chrom CrO3
70 Oxynitrogen (NOx) N2O, NO, NO2, N2O3, N2O5
71 Ozone O3
72 Paranitrophenyl C6H4(NO2)2
73 PCB (Polychlorinated bisphenyl)
74 Parathion (C2H5O)2PSO-C6H4NO2
75 Phenol C6H5OH
76 Phosphor P
77 Phosphine PH3
78 Phosphor (metalic)
79 Pyridine C5H5N
80 Selen and its compound Se
81 Sulfur carbon SC2
82 Sulfur lead PbS
83 Hydrosulfur H 2S
84 Thalium Tl
85 Tetranitromethane C(NO2)4
86 Tetrachloroheptane C7H12Cl4
87 Tetraethyl thiuram disulfide (C2H5)4N2S4
88 Tetraethyl lead Pb(C2H5)4
89 Mercury Hg
90 Compound of mercury
91 Trichlorobenzene C6H3Cl3
92 Trichloroethylene CHCl -CCl2
93 Trinitrobenzene C6H3(NO2)3
94 Trinitro compounds
95 Xylene C6H4(CH3)2
Note: These products belong to Appendix 3, Circular No. 01/2006/TT-BCN dated 11 April 2006 guiding the
management of export, import of toxic chemicals and products containing toxic chemicals, drug precursors, and
those subject to technical standards under the line management of the Ministry of Industry. According to Part
II.3 of Circular No. 01/2006/TT-BCN, traders importing toxic and dangerous chemicals and products containing
toxic chemicals under the list of imported chemicals subject to conditional trading as stipulated in Appendix 3
must have the Certificate for Environmental Protection issued by the Department of Natural Resources and
Environment (DONRE) at provincial or city level under central government in accordance with regulations
stipulated by the Ministry of Natural Resources and Environment (MONRE).
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Table 14: List of Imported Goods Subject to Line Management

Note: The list is issued in conjunction with Decree No. 12/2006/ND-CP dated 23 January 20006 of
the Government guiding the implementation of the Commercial Law of 2005. All line-
management measures shall not limit the importation of the products involved in terms of
value or quantity.

I. LIST OF GOODS SUBJECT THE LINE MANAGEMENT OF THE MINISTRY OF

AGRICULTURE AND RURAL DEVELOPMENT

Form of
No. Goods HS WTO Justification
management
1. Veterinary medicines and materials for making ex 3004; TBT/SPS TBT/SPS
veterinary medicines. 30062000 Agreement.
2. Biological products for veterinary use registered N.A TBT/SPS
for first-time use in Viet Nam.
3. Pesticides and materials for making pesticides ex 3808 AIL5
excluded in the List of pesticides allowed to be
used in Viet Nam.
4. Pesticides and materials for making pesticides ex 3808 AIL
included in the List of pesticides subject to
restricted use in Viet Nam.
5. Plants and animal strains, and various types of ex 0106; 06; TBT/SPS
insects not available in Viet Nam. 07; 08; 09;
12
6. Animal feeds and materials for producing ex 23 TBT/SPS
animal feeds newly used in Viet Nam.
7. Fertilisers newly used in Viet Nam. 3101; 3102; TBT/SPS
3103; 3104;
3105
8. Genetic sources of plants, animals and micro- 3001; 3002 TBT/SPS
organs used for scientific purposes.
9. Wild animals and plants subject to import ex 01 AIL GATT Article XX.g
control according to CITES Convention.

II. LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE MINISTRY OF

FISHERIES (FOR SPS PURPOSES)

The Ministry of Fisheries is to carry out its line management by issuing the following lists of goods:

(a) The list of items subject to automatic export licence;

(b) The list of items used in aquaculture farming subject to automatic import licence;
(c) The list of breeds for aquaculture allowed to be imported ordinarily (without licence); and
(d) The list of drugs, chemicals and materials for producing drugs and chemicals used in
aquaculture farming allowed to be imported ordinarily (without licence).

5
Automatic import licence.
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III. LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE STATE BANK

(i.e., THE CENTRAL BANK) OF VIET NAM

Form of
No. Goods HS WTO Justification
management
1. Money destroying machines. 84793000 AIL Government
2. Treasury doors. ex 7308 AIL procurement and
3. Papers for printing money. ex 4802 AIL monetary
4. Inks for printing money. ex 3215 AIL security 6.
5. Machines for printing hard-to-forge money, 8462; 8477; AIL
payment vouchers, certificates and other 4907
valuable papers to be issued and managed by the
banking industry.
6. Money printers ex 8443 AIL
(technical specifications announced by the State
Bank).
7. Machines for moulding and pressing metal ex 8462 AIL
money
(technical specifications announced by the State
Bank).
Management principles:

The State Bank of Viet Nam will designate eligible enterprises to import items indicated in this list,
and be responsible for managing their use properly.

IV. LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE GENERAL

DEPARTMENT OF POSTS AND TELECOMMUNICATIONS7

Form of WTO
No. Goods HS
management Justification
1. Postage stamps, stamp publications and items of 49070020; AIL Natural
postage stamps. 49070090; monopoly
97040010;
97040090
2. Radio transceivers of 9 KHz-400 KHz 852510; AIL GATT Article X
frequency band and 60 mW or more capacity. 85252092 XI.b.(ii)
3. Radar equipment, radio support equipment and 852610; AIL GATT Article X
radio remote control equipment. 852691; XI.b.(ii)
85269200

6
According to GATS - Annex on Financial Services, paragraph 1.b(i), importation for the activities
solely conducted by the State Bank in pursuit of monetary security policy, which are not considered as services
governed by GATS.
7
The formerly "General Department of Posts and Telecommunications" is now the "Ministry of Posts
and Telecommunications".
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V. LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE MINISTRY OF

CULTURE AND INFORMATION

Form of
No. Goods HS WTO Justification
management
1. Publications (books, magazines, newspapers, 4901; 4902; AIL. GATT Article XX.a
pictures, photographs, calendars, etc). 4903; 4904;
4905; 4906;
4909; 4910;
4911
2. Cinematic works and other audio-visual 3706; 8524 AIL
products recorded on any materials.
3. Specialized print proof making systems and 8442 AIL
type setting systems used in printing industry.
4. Printers of any kinds (Offset printers, flexo 8440; 8443; AIL
printers, bronze drum printers) and color 9009
photocopiers.
5. Television Receive Only (TVRO) equipment. 8528; 8529; AIL
8543
6. Gambling machines. 9504 AIL
7. Children's toys. 9501; 9502; TBT
9503

VI. LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE MINISTRY OF

HEALTH

Form of
No. Goods HS WTO Justification
management
1. Addictive substances, sedative substances, pre- 3004 AIL GATT Article XX.b
substances (including final medicines).
2. Finally tested medicines for human beings, 3004
which have been registered.
3. Finally tested medicines for human beings, 3004 TBT/SPS
which have not been registered.
4. Materials for producing medicines, ex 28; 29; 30; TBT/SPS
pharmaceutical materials, excipient, empty hard 19059060;
gelatine and containers directly contacting with 96020010; ex
medicines, which are newly used in Viet Nam. 3923; ex
4014; ex
4819
5. Cosmetics directly affecting human health. 3302; 3303; TBT
3304; 3305;
3306; 3307
6. Vaccines and immunized biological products 3002 AIL
excluded in the List of items allowed to be
imported upon demand
7. Medical equipment which may directly affect ex 9019; AIL
the health of human beings. ex 9020
8. Chemicals, pesticides, antiseptic products for 3808 TBT TBT Agreement
medical use
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VII. LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE MINISTRY OF

INDUSTRY

Form of
No. Goods WTO Justification
management
1. Toxic chemicals and products with toxic chemicals. AIL TBT Agreement
Addictive pre-chemicals for use in industry (under the
Anti-Drug Law and related legal documents)
2. Natri hydrocid (liquid) TBT TBT Agreement
3. Acid chlohydric TBT TBT Agreement
4. Acid sulfuric (technical) TBT TBT Agreement
5. Acid sulfuric (pure) TBT TBT Agreement
6. Acid phosphoric (technical) TBT TBT Agreement
7. Aluminum hydrocid TBT TBT Agreement
8. Industrial explosive materials AIL GATT Article XX
NH4NO3

VIII. LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE MINISTRY OF

NATURAL RESOURCES AND THE ENVIRONMENT

Form of WTO
No. Goods HS
management Justification
1. Scraps 300680; TBT TBT Agreement
3825; 3915;
4017; 4707;
6310; 7112;
7204; 7404;
7503; 7602;
7802; 7902;
8002;
810197;
810297;
810330;
810420;
810530;
8106;
810730;
810830;
810930;
811020;
8111;
811213;
811222;
811252;
811292; 8113

IX. LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE MINISTRY OF

TRANSPORT

Form of WTO
No. Goods HS
management Justification
1. Lighting flares used in marinetime transport 360490 TBT TBT Agreement
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Table 15: Commitments on the Elimination of Import Prohibitions on Used Motor-Vehicles

1. Commitment to eliminate quantitative restriction

- Viet Nam commits to eliminate, upon accession to the WTO, import prohibition on used motor-vehicles
of less than 5 years usage (the description of the measure and the products concerned were given in
Table 1, Annex 2, Document WT/ACC/VNM/33).
2. Other measures (measures proposed to be applied internally and in consistence with the WTO
Agreements)
- Applying registration mechanism for first-time registration of used motor-vehicles;
- Formulating technical standards, and standards on quality, safety and environmental protection;
- The importing enterprises are required to recondition used motor-vehicles to meet with Viet Nam's
technical regulations and standards before they can be imported into Viet Nam.
3. Import duties on used motor-vehicles
- Import duties on used motor-vehicles shall be subject to Viet Nam's Schedule of Concessions and
Commitments on Tariffs (Chapter 98 – Special classification Provisions).
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Table 16: Viet Nam's Export Duty Schedule

(attached to Decision No. 45/2002/QD/BTC dated 10 April 2002 by the Ministry of Finance)

Sub- Rates
No. Description
Heading (per cent)
1. Cashew nuts in shell. 08013100 4
2. Crude petroleum oil. 27090010 4
3. Raw hides and skins of bovine (including buffalo) or equine animals 4101 10
(fresh, or salted, dried, limed, pickled or otherwise preserved, but not
tanned, parchment-dressed or further prepared), whether or not de-haired
or split.
4. Other raw hides and skins (fresh, or salted, dried, limed, pickled or 4103 10
otherwise preserved, but not tanned, parchment-dressed or further
prepared), whether or not de-haired or split, other than those excluded by
Note 1(b) or Note 1(c) to this Chapter.
5. Trees' Roots and bush of natural wood. 4403 5
6. Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not 4404 5
sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or
otherwise worked, suitable for the manufacture of walking-sticks,
umbrellas, tool handles or the like; chip wood and the like of natural
wood.
7. Railway or tramway sleepers (cross-ties) of natural wood. 4406 10
8. Wood sawn or chipped lengthwise, sliced or peeled, whether or not 4407 10
planed, sanded or end-jointed, of a thickness exceeding 6 mm of natural
wood.
9. Sheets for veneering and laminated wood (whether or not assembled), 4408 10
other wood, sawn lengthwise, sliced or peeled, whether or not planed,
sanded, spliced or end-jointed, of a thickness not exceeding 6mm of
natural wood.
10. Wood (including strips and friezes for parquet flooring, not assembled) 4409 10
continuously shaped (tongued, grooved, rebated, chamfered, V-jointed,
beaded, moulded, rounded or the like) along any of its edges, ends or
faces, whether or not planed, sanded or end of natural wood.
11. Packing cases, boxes, crates, drums and similar packings, of wood; cable- 4415 10
drums of wood; pallets, box pallets and other load boards, of wood pallet
collars of natural wood.
12. Casks, barrels, vats, tubs and other coopers' products and parts thereof, of 4416 10
wood including staves of natural wood.
13. Parquet flooring (parquet flooring wood and semi-processed parquet 4418 10
flooring), shingles and shakes, palet. Shuttering for concrete
constructional work of natural wood.
14. Doors and their frames, steps, thresholds, stairs and their parts of natural 4418 5
wood.
15. Precious stones (other than diamonds) and semi-precious stones, whether
or not worked or graded but not strung, mounted or set; un-graded
precious stones (other than diamonds) and semi-precious stones,
temporarily strung for convenience of transport.
- Un-worked or simply sawn or roughly shaped. 71031000 5
- Otherwise worked.
-- Rubies, sapphires and emeralds. 71039100 1
-- Other. 71039900 1
16. Dust and powder of precious stones of 7103. 71059000 3
17. Steel and iron wastes (excluding turnings, shavings, milling waste, 7204 35
sawdust, filings, trimmings and stampings of steel, whether or not in
bundles).
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Sub- Rates
No. Description
Heading (per cent)
18. Iron and non-alloy steel in ingots or other primary forms (excluding iron 7206 2
of heading 72.03).
19. Semi-finished products of iron or non-alloy steel. 7207 2
20. Copper waste and scrap (excluding turnings, shavings, milling waste, 74040000 45
sawdust, filings, trimmings and stampings of cooper, whether or not in
bundles).
21. Master alloys of copper. 74050000 15
22. Powders of non-lamellar structure. 74061000 15
23. Powders of lamellar structure; flakes. 74062000 15
24. Copper bars, rods and profiles. 7407 5
25. Nickel waste and scrap (excluding turnings, shavings, milling waste, 75030000 45
sawdust, filings, trimmings and stampings of nickel, whether or not in
bundles).
26. Nickel powders and flakes. 75040000 5
27. Nickel, not alloyed, in bars, rods and profiles. 75051100 5
28. Alloyed Nickel bars, rods and profiles. 75051200 5
29. Aluminium waste and scrap (excluding turnings, shavings, milling waste, 76020000 45
sawdust, filings, trimmings and stampings of aluminium, whether or not
in bundles).
30. Aluminium powders and flakes. 7603 10
31. Lead waste and scrap (excluding turnings, shavings, milling waste, 78020000 45
sawdust, filings, trimmings and stampings of lead, whether or not in
bundles).
32. Lead bars, rods and profiles. 7803 5
33. Lead Powders and flakes. 78042000 5
34. Zinc waste and scrap (excluding turnings, shavings, milling waste, 79020000 40
sawdust, filings, trimmings and stampings of zinc, whether or not in
bundles).
35. Zinc powder. 79031000 5
36. Zinc powder and flakes. 79039000 5
37. Zinc bars, rods, profiles. 7904 5
38. Tin waste and scrap (excluding turnings, shavings, milling waste, 80020000 45
sawdust, filings, trimmings and stampings of tin, whether or not in
bundles).
39. Tin bars, rods. 80030010 2
40. Tin profiles. 80030090 2
41. Tin powder and flakes. 8005 2
42. Waste and scraps of metal and metallic ceramics and their products 8101 to 45
(excluding turnings, shavings, milling waste, sawdust, filings, trimmings 8113
and stampings, whether or not in bundles).
43. Semi-products of metal and metallic ceramics and Products of metal and 8101 to 5
metallic ceramics. 8113
 Table 17: Commitment on Export Duties

Page 210
WT/ACC/VNM/48
HS Tariff sub- Current Upon Accession Accession Accession Accession Accession
Product Description
heading Applied Rates Accession plus 1 yr. plus 2 yrs. plus 3 yrs. plus 4 yrs. plus 5 yrs
Steel and iron wastes (excluding turnings, 7204 35 33 30 27.5 25 22.5 17
shavings, milling waste, sawdust, filings,
trimmings and stampings of steel, whether
or not in bundles).
Copper waste and scrap (excluding 74040000 45 43 40 37 33 29 22
turnings, shavings, milling waste, sawdust,
filings, trimmings and stampings of
cooper, whether or not in bundles).
Nickel waste and scrap (excluding 75030000 45 45 40 37 33 29 22
turnings, shavings, milling waste, sawdust,
filings, trimmings and stampings of nickel,
whether or not in bundles).
Aluminium waste and scrap (excluding 76020000 45 45 40 37 33 29 22
turnings, shavings, milling waste, sawdust,
filings, trimmings and stampings of
aluminium, whether or not in bundles).
Lead waste and scrap (excluding turnings, 78020000 45 45 40 37 33 29 22
shavings, milling waste, sawdust, filings,
trimmings and stampings of lead, whether
or not in bundles).
Zinc waste and scrap (excluding turnings, 79020000 40 40 37 34 31 28 22
shavings, milling waste, sawdust, filings,
trimmings and stampings of zinc, whether
or not in bundles).
Tin waste and scrap (excluding turnings, 80020000 45 45 40 37 33 29 22
shavings, milling waste, sawdust, filings,
trimmings and stampings of tin, whether or
not in bundles).
Waste and scraps of metal and metallic 8101 to 8113 45 45 40 37 33 29 22
ceramics and their products (excluding
turnings, shavings, milling waste, sawdust,
filings, trimmings and stampings, whether
or not in bundles).
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Table 18: Goods Subject to Export Restriction

(except as indicated in the investment licenses of FDI enterprises)

Export prohibition
- Weapon, ammunition, explosives, technical military equipment
- Antique
- Narcotics
- Toxic chemicals
- Log, sawn timber, husked wood, fire wood, mining coal from wood or fire wood, other wooden
products from group IA and high quality-manufactured pallet from group IIA (refer to the notice),
rattan materials
- Various kinds of wild animal and preciously natural animals and plans
Products subject to export quota
Rice
Textile and garment exported to European Union, Canada, Norway and Turkey markets
Export subject to specific control
- Coffee bean
- Wild animals for export
- Wild animals for breeding
- Precious gems, metal and natural pearl
- Wooden products (except handicraft; those produced from cultivated forest's wood, from imported
wood and from artificial pallet implemented under the provision of the Prime Minister in Decision
No. 136/1998/QD-TTg dated 31 July 1998)
- Minerals
Notice
Group IA Group IIA
Calocedrus macrolepis Dalbergia oliverrii Gamble Morinda officinalis
Taxus chinensis Dalbergia bariaensis Lilium brownii
Cephalotaxus fortunei Dalbergia oliverrii Gamble Panax Viet Nammensis
Podocarpus neriifolius Dalbergia Dongnaiensis Amomum longfiligulare
Pinus kwangtugenis Afzelia xylocarpa Amomum tsaoko
Pinus dalatensis
Glyptostrobus pensillis Sindora cochinchinensis
Keteleeria calcarea Sindora tonkinensis – A.Chev
Amentotaxus argotenia Pterocarpus pedatus Pierre
Abies nukiangensis Pterocarpus cambodianus Pierre
Aquilaria crassana Pterocarpus indicus Willd
Copressus torulosa
Ducampopinus krempfii Chukrasia tabularis A.juss
Chukrasia sp
Chukrasia sp

Dalbergia cochinchinensis Pierre

Dalbergia annamensis
Dalbergia cambodiana Pierre
Fokienia hodginsii A.Henry et
Thomas

Diospyros mun H.lec

Diospyros SP
Markhamia pierrei
Madhuca pasquieri
Burretiodendron hsienmu
Erythophloeum fordii
Padocarpus fleuryi
Rauwolfia verticillata
WT/ACC/VNM/48
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Items Classified as Narcotics 8

No. International name Scientific name

1. Acetyl dihydrocodein (5 , 6)- 4,5 - epoxy-3-methoxy-17 methyl-morphinan-6-olacetat
2. Alfentanil (N-[1-2(4-ethyl-4,5-dihydro-5-oxo-1 H-tetrazol-1-yl) ethyl]-4-
(methoxymethyl)-4-piperidinyl]-N-Phenylpropanamide
monohydrochloride)
3. Alphaprodin (Alpha- 1,3-dimethyl-4-phenyl-4 propionoxypiperidine
4. Anileridin (1- para-aminophenethyl-4- phnylpiperidine-4-carboxylic acid ethyl ester)
5. Bezitramid (1-(3-cyano- 3,3-diphenylpropyl)- 4 (2- oxo- 3- propoonyl-1-
benzimidazolinyl)- piperidine)
6. Butorphanol (-)-17- (cyclobutylmethyl) morphinan- 3,14 diolhydrogen
7. Ciramadol (-)-2-(-Dimethylamino-3-hydroxybenzyl) Cyclohexanol
8. Cocain (Methyl ester cña benzoylecgonine)
9. Codein (3- methylmorphine)
10. Dextromoramid ((+)-4 [2-methyl-4-oxo-3,3-diphnyl-4 (1-pyrrolidinyl)- butyl] –
morpholine)
11. Dextropropoxyphen (-(+)-4-dimethylamino-1,2-diphenyl-2-butanol propionate)
12. Dezocin (-)- 13 - Amino- 5,6,7,8,9,10,11 , 12 octahydro- 5- methyl- 5, 11-
methanobenzo – cyclodecen-3-ol
13. Difenoxin (1- (3 cyano-3,3-Diphenylpropyl)-4- Phenylisonip ecotic acid
14. Dihydrocodein 7,8- Dihydro-3-O-methylmorphine-hydrogen
15. Dipipanon (+)- 4,4- Diphenyl-6-Piperidinoheptan-3
16. Drotebanol (3,4- Dimethoxy- 17 –Methyl morphinan-6, 14 diol)
17. Ethyl morphin (3-Ethylmorphine)
18. Fentanil (1-Phenethyl-4-N-Propionylanilinopiperidine)
19. Hydromorphon (Dihydromorphinone)
20. Ketobemidon (4-meta-hydroxyphenyl-1-methyl-4-propionylpiperidine)
21. Levomethadon (3-Heptanone, 6- (dimethylamino)-4,4-Diphenyl, (R)
22. Levorphanol ((-)-3-hydroxy-N-methylmorphinan)
23. Meptazinol (3(-3-Ethyl-1- methylperhydroazepin-3-yl) phenol
24. Methadon (6- dimethylamino-4,4-diphenyl-3-heptanone)
25. Morphin Morphinan-3,6 diol, 7,8-didehydro-4,5-epoxy-17 –methyl – (5,6)
26. Myrophin Myristyl Benzyl morphine
27. Nalbuphin 17-Cyclobutylmethyl-7,8-dihydro-14-hydroxy-17-normorphine
28. Nicocodin Morphinan- 6- ol, 7,8- Dihydro- 4,5-epoxy- 3 methoxy-17- methyl-3-
pyridin mecarboxxylate (ester), (5, 6)
29. Nicodicodin 6- Nicotimylcodein
30. Nicomorphin (3,6- Dinicotylmorphine)
31. Norcodein N- Dimethylcodein
32. Opium Opium
33. Oxycodon (14- hydroxydihydrocodeinone)
34. Oxymorphon (14- hydroxydihydromorphinone)
35. Pethidin (1-methyl-4-phenylpiperodine-4-carboxylic acid ethyl ester)
36. Phenazocin (2'- Hydroxy-5,9-Dimethyl-2-Phenethyl-6,7- Benzomorphan)
37. Pholcodin (Morpholinylethylmorphine)
38. Piritramid (1-(3-cyano-3,3-diphenylpropyl-4-(1-piperidino)-piperidine-4-carboxylic
acid amid)
39. Propiram (N- (1- Methyl- 2 piperidinoethyl- N- 2- pyridyl Propionamide)
40. Sufentanil (N- [4-(methoxymethyl)- 1- [2- (2-thienyl)- ethyl]-4 – piperidyl]-
propionanilide)
41. Thebacon (Acetyl dihydro codeinone)
42. Tonazocin mesylat (+)-1-[(2 R- 6S –1, 2,3,4,5,6 – hexahydro – 8 –hydroxy- 3,6,11- Trimethyl
– 2,6- methano-3-benzazocine-11-yl]
43. Tramadol (+)- Trans- 2- Dimethylaminomethyl- 1-(3- methoxyphenyl) cyclohexanol

8
Attached to Decision No. 2033/1999/Q§_BYT dated 9 July 1999 of the Minister of Health.
 WT/ACC/VNM/48
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Narcotics in the Form of Mixtures 9

Content of base form per single Concentration of base form per

No. Name of the material dose product unit multi dose product unit
(mg) (mg)
1. Acetyl dihydrocodein 100 2.5
2. Cocain 0.1
3. Codein 100 2.5
4. Dextropropoxyphen 135 2.5
5. Difenoxin No more than 0.5mg Difenoxin
and at least 0.025 mg Atropin
Sulfat in per dosage unit of
product.
6. Difenoxylat No more than 2.5mg
Difenoxylat and at least 0.025
mg Atropin Sulfat per dosage
unit of product.
7. Dihydrocodein 100 2.5
8. Ethyl morphin 100 2.5
9. Opium 1 mg Morphin in base form.
10. Nicocodin 100 2.5
11. Nicodocodin 100 2.5
12. Norcodein 100 2.5
13. Pholcodin 100 2.5
14. Propiram 100 2.5

9
Attached to Decision No. 2033/1999/Q§_BYT dated 9 July 1999 of Minister of Health.
WT/ACC/VNM/48
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Table 19: List of Precious Aquatic Creatures Requiring Export Approval

by the Ministry of Aqua-culture

Names Scientific Names

Red coral Carallium Japonieus
Konojci red coral Carallium Konojci
Leaf-shaped earth-worms Phylum Spp.
Round earth-worms Bibis Spp.
Grown batrachian Ranidae
Lobsters Panulirus Spp.
Sea Cods of various kinds Ephinephelus Spp.
Seriola Spp.
Awa Chanos Chanos
Note: The list is attached to Government Decree No. 89/CP of 15 December 1995.
 WT/ACC/VNM/48
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Table 20(a): The Structure of Investment Incentives According to the Types of Enterprises
Granted by Local Authorities From 1996-2003

Number of projects
Types of Enterprises
Number Percentage (%)
State-owned Enterprises 2,584 22.8
Limited Liabilities Companies (Co., Ltd) 3,992 35.2
Joint-stock Companies 903 8.0
Sole proprietor Enterprise 2,776 24.4
Co-operatives 481 4.2
Private Individuals, Households 598 5.3
Overseas Vietnamese 23 0.2
Total 11,357 100

Table 20(b): The Number of Investment Projects According to the Areas of Investment Incentives
in the Period of 2001-2003

Areas of investment incentives Number of projects

Areas with difficult socio-economic conditions (List B) 1,863
Areas with specially socio-economic conditions (List C) 550
Total 2,413

Table 20(c): The Structure of Investment Fields According to the List of Sectors with
Investment Incentives in the Period of 2001-2003

The investment fields Number of projects

I. Afforestation or forest regeneration zones; planting of perennial trees on 188
unused land or barren hills; land reclamation, salt-making, cultivation of marine
products in unexploited waters
II. Construction of infrastructure; development of public transportation; 371
development of education, training, healthcare and ethnic cultures
III. Production and trading of exported goods 862
IV. Offshore fishing of marine wildlife; processing of agricultural, forestry, and 1,050
marine products; provision of technical services which directly cater for
agriculture, forestry and fishing activities
V. Scientific and technology research and development; scientific and technology 161
services; legal consultancy, investment consultancy; business consultancy,
management consultancy, protection of intellectual property rights and
technology transfer
VI. Investment in construction of new production lines, investment in expansion of 2,415
scale, investment in technology renovation, investment in environmental and
ecological improvement and urban sanitation improvement; relocation of
production establishments to non-urban areas; diversification of industries,
trades and products
VII. Other industries 1,449
Total 6,496
WT/ACC/VNM/48
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Table 21: Industrial Zones in Viet Nam (as per end July 2005)

Date of
Name of industrial zones and export Location
No. granting Infrastructure investors
processing zones (province/city)
licence
I. Industrial zones which have been established and are in operation
1 AMATA (Phases 1&2) Dong Nai 1994 Thailand – Viet Nam
2 Nhon Trach I Dong Nai 1995 Viet Nam
3 Nhon Trach II Dong Nai 1997 Viet Nam
4 Nhon Trach III (Phase 1) Dong Nai 1997 Viet Nam
5 Go Dau Dong Nai 1995 Viet Nam
6 LOTECO Dong Nai 1996 Japan – Viet Nam
7 Bien Hoa II Dong Nai 1995 Viet Nam
8 Bien Hoa I Dong Nai 2000 Viet Nam
9 Song May Dong Nai 1998 Viet Nam
10 Ho Nai Dong Nai 1998 Viet Nam
11 Tam Phuoc Dong Nai 2003 Viet Nam
12 My Xuan A Ba Ria – Vung Tau 1996 Viet Nam
2002
13 My Xuan A2 Ba Ria – Vung Tau 2001 Chinese Taipei –
Viet Nam
14 Dong Xuyen Ba Ria – Vung Tau 1996 Viet Nam
15 My Xuan B1 Ba Ria – Vung Tau 1998 Viet Nam
16 Phu My I Ba Ria – Vung Tau 1998 Viet Nam
17 Cai Mep Ba Ria – Vung Tau 2002 Viet Nam
18 Viet-Sing Binh Duong 1996 Singapore – Viet Nam
2004
19 Binh Duong Binh Duong 1997 Viet Nam
20 Song Than I Binh Duong 1995 Viet Nam
21 Song Than II Binh Duong 1996 Viet Nam
22 Dong An Binh Duong 1996 Viet Nam
23 Tan Dong Hiep A Binh Duong 2001 Viet Nam
24 Tan Dong Hiep B Binh Duong 2002 Viet Nam
25 Viet Huong Binh Duong 1996 Viet Nam
26 My Phuoc Binh Duong 2002 Viet Nam
27 Tan Thuan Ho Chi Minh City 2001 Chinese Taipei –
Viet Nam
28 Linh Trung 1 Ho Chi Minh City 1992 China – Viet Nam
29 Linh Trung 2 Ho Chi Minh City 1997 China – Viet Nam
30 Binh Chieu Ho Chi Minh City 1996 Viet Nam
31 Tan Tao Ho Chi Minh City 1996 Viet Nam
32 Vinh Loc Ho Chi Minh City 1997 Viet Nam
33 Hiep Phuoc Ho Chi Minh City 1996 Viet Nam
34 Tan Binh Ho Chi Minh City 1997 Viet Nam
35 Tan Thoi Hiep Ho Chi Minh City 1997 Viet Nam
36 Le Minh Xuan Ho Chi Minh City 1997 Viet Nam
37 Tay Bac Cu Chi Ho Chi Minh City 1997 Viet Nam
38 Cat Lai Ho Chi Minh City 2003 Viet Nam
39 Trang Bang Tay Ninh 1999 Viet Nam
2003
40 Da Nang Da Nang 1994 Malaysia – Viet Nam
41 Lien Chieu Da Nang 1998 Viet Nam
42 Hoa Khanh (Phase 1 and extension) Da Nang 1997 Viet Nam
2004
 WT/ACC/VNM/48
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Date of
Name of industrial zones and export Location
No. granting Infrastructure investors
processing zones (province/city)
licence
43 Dien Nam- Dien Ngoc (Phase 1 and Quang Nam 1996 Viet Nam
extension) 2005
44 Tinh Phong Quang Ngai 1997 Viet Nam
45 Quang Phu Quang Ngai 1998 Viet Nam
46 Phu Bai (PHASE1+2) Thua Thien - Hue 1998 Viet Nam
2004
47 Suoi Dau Khanh Hoa 1997 Viet Nam
48 Phan Thiet (Phases 1&2) Binh Thuan 1998 Viet Nam
49 Hoa Hiep Phu Yen 1998 Viet Nam
50 Phu Tai (Phases 1, 2,3 and Binh Dinh 1998 Viet Nam
Extention) 2003
51 Le Mon Thanh Hoa 1998 Viet Nam
52 Bac Vinh Nghe An 1998 Viet Nam
53 Noi Bai Ha Noi 1994 Malaysia – Viet Nam
54 Sai Dong B Ha Noi 1996 Viet Nam
55 Bac Thang Long (Phase 1 and Ha Noi 1997 Japan-Viet Nam
extension) 2002
56 Nomura-HP Hai Phong 1994 Japan-Viet Nam
57 Cai Lan Quang Ninh 1997 Viet Nam
58 Tien son Bac Ninh 1998 Viet Nam
2004
59 Que Vo Bac Ninh 2002 Viet Nam
60 Duc Hoa 1 (Phase 1) Long An 1997 Chinese Taipei-
Viet Nam
61 Thuan Dao - Ben Luc Long An 2003 Chinese Taipei-
Viet Nam
62 My Tho Tien Giang 1997 Viet Nam
63 Tra Noc 1 Can Tho 1995 Viet Nam
64 Sa Dec Dong Thap 1998 Viet Nam
65 Song Cong 1 Thai Nguyen 1999 Viet Nam
66 Thuy Van (Phases 1, 2 and 3) Phu Tho 1997 Viet Nam
2003
2004
67 Tam Thang Dac Nong 2002 Viet Nam
68 Dong Van Ha Nam 2003 Viet Nam
69 Quang Minh Vinh Phuc 2004 Viet Nam
70 Nam Sach Hai Duong 2003 Viet Nam
71 Dinh Tram (Phases 1 and 2) Bac Giang 2003 Viet Nam
2005
II. Industrial zones which have been established and are in the process of basic construction
1 Nhon Trach Textile and Clothing Dong Nai 2003 Viet Nam
2 An Phuoc Dong Nai 2003 Viet Nam
3 Long Thanh Dong Nai 2003 Viet Nam
4 Nhon Trach V Dong Nai 2003 Viet Nam
5 Dinh Quan Dong Nai 2004 Viet Nam
6 Nhon Trach 6 Dong Nai 2005 Viet Nam
7 Cat Lai IV Ho Chi Minh City 1997 Viet Nam
8 Phong Phu Ho Chi Minh City 2002 Viet Nam
9 Linh Trung III Industrial and Export Tay Ninh 2002 China - Viet Nam
processing zone
10 Tron Thanh Binh Phuoc 2003 Viet Nam
11 Hoa Cam Da Nang 2003 Viet Nam
12 Nam Cam (Phase 1) Nghe An 2003 Viet Nam
WT/ACC/VNM/48
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Date of
Name of industrial zones and export Location
No. granting Infrastructure investors
processing zones (province/city)
licence
13 Vung Ang I Ha Tinh 2002 Viet Nam
14 Dai T- Ha Noi Ha Noi 1995 Dai Loan
15 Deawoo Hanel (SDR) Ha Noi 1996 Korea - Viet Nam
16 Nam Thang Long (Phase 1) Ha Noi 2001 Viet Nam
17 Dinh Vu (Phase 1) Hai Phong 1997 The US, Belgium and
Thailand
18 Hai Phong 96 Export processing Hai Phong 1997 Hong Kong –Viet Nam
zone
19 Dai An Hai Duong 2003 Viet Nam
20 Phuc Dien Hai Duong 2003 Viet Nam
21 Tan Truong Hai Duong 2005 Viet Nam
22 Pho Noi B (Phase 1 and 2) Hung Yen 2003 Viet Nam
23 Pho Noi A Hung Yen 2004 Viet Nam
24 Bac Phu Cat Ha Tay 2002 Viet Nam
25 Kim Hoa Vinh Phuc 1998 Viet Nam
26 Phuc Khanh Thai Binh 2002 Chinese Taipei
27 Xuyen A Long An 1997 Viet Nam
28 Tan Kim Long An 2003 Viet Nam
29 Hoa Xa Nam Dinh 2003 Viet Nam
30 Hoa Phu Vinh Long 2004 Viet Nam
31 Ninh Phuc (Phase 1 and Extention Ninh Binh 2003 Viet Nam
phase 1)
32 Viet Huong II Binh Duong 2004 Viet Nam
33 Binh An Textile and Apperal Binh Duong 2004 Viet Nam
34 Mai Trung Binh Duong 2004 Viet Nam
35 My Phuoc II Binh Duong 2005 Viet Nam
36 Tra Noc Can Tho 1998 Viet Nam
37 Hung Phu I (Phases 1 and 2) Can Tho 2004 Viet Nam
38 Tan Duc (Phase 1) Long An 2004 Viet Nam
39 Long My (Phase 1) Binh Dinh 2004 Viet Nam
40 Loc Son Lam Dong 2003 Viet Nam
41 Tan Huong (Phase 1) Tien Giang 2004 Viet Nam
42 Tan Phu Trung Ho Chi Minh City 2004 Viet Nam
43 Tra Da Gia Lai 2003 Viet Nam
44 Nam Dong Ha Quang Tri 2004 Viet Nam
45 Khanh An (Phase 1) Ca Mau 2004 Viet Nam
46 An Nghiep Soc Trang 2005 Viet Nam
47 Phu My II Ba Ria – Vung Tau 2004 Viet Nam
48 Hon La (Phase 1) Quang Binh 2005 Viet Nam
49 Tay Bac Dong Hoi Quang Binh 2005 Viet Nam
50 Giao Long Ben Tre 2005 Viet Nam
51 Sao Mai (Phase 1) Kon Tum 2005 Viet Nam
52 Ninh Thuy Khanh Hoa 2004 Viet Nam
53 Vinh Loc 2 Long An 2005 Viet Nam
 WT/ACC/VNM/48
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Table 22(a): Fees for Cargo and Luggage in Transit Through Viet Nam

Calculation Fee rate

No. Means of transport – Transiting Distance
unit (VND)
1 Automobiles
- Distance of less than 100 km Unit 60,000
- Distance of 100 km or more, a surcharge shall be collected for Unit 24,000
every extra 50 km
2 Train
- Distance of less than 100 km Wagon 72,000
- Distance of 100 km or more, a surcharge shall be collected for Wagon 36,000
every extra 50 km
3 Ship
a. Fee rates for ships of a weight of between 300 GRT and less than 1,000 GRT:
- Distance of less than 100 km Ship 120,000
- Distance of 100 km or more, a surcharge shall be collected for Ship 60,000
every extra 50 km
b. Fee rates for ships of a weight of between 1,000 GRT and less than 3,000 GRT
- Distance of less than 200 km Ship 300,000
- Distance of 200 km and more, a surcharge shall be collected for Ship 70,000
every extra 50 km
c. Fee rates for ships of a weight of between 3,000 GRT and 5,000 GRT
- Distance of less than 200 km Ship 720,000
- Distance of 200 km and more, a surcharge shall be collected for Ship 120,000
every extra 50 km
d. Fee rates for ships of a weight of more than 5,000 GRT
- Distance of less than 200 km Ship 1,200,000
- Distance of 200 km and more, a surcharge shall be collected for Ship 240,000
every extra 50 km

Table 22(b): Fees for Escort and Sealing of Cargo

Calculation Fee rate

No. Means of transport
unit (VND)
I Customs escorting fee
1 Automobiles:
- Escorting distance of less than 100 km Unit 48,000
- Escorting distance of between 100 km and 150 km Unit 96,000
- Escorting distance of more than 150 km, a surcharge shall be Unit 30,000
collected for every extra 50 km
2 Train.
- Escorting distance of less than 100 km Wagon 42,000
- Escorting distance of between 100 km and 150 km Wagon 96,000
- Escorting distance of more than 150 km, a surcharge shall be Wagon 20,000
collected for every extra 50 km
3 Ship
a. Fee rates for ships of a weight of less than 300 GRT as those for river or sea barges (as indicated in
Item 4 below)
b. Fee rates for ships of a weight of between 300 GRT and 1,000 GRT:
- Escorting distance of less than 200 km Ship 360,000
- Escorting distance of between 200 km and 300 km Ship 720,000
- Escorting distance of more than 300 km, a surcharge shall be Ship 100,000
collected for every extra 50 km
WT/ACC/VNM/48
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Calculation Fee rate

No. Means of transport
unit (VND)
c. Fee rates for ships of a weight of more than 1,000 GRT:
- Escorting distance of less than 200 km Ship 600,000
- Escorting distance of between 200 km and 300 km Ship 1,200,000
- Escorting distance of more than 300 km, a surcharge shall be Ship 150,000
collected for every extra 50 km
4 River or sea barges
- Escorting distance of less than 200 km Barge 240,000
- Escorting distance of between 200 km and 300 km Barge 300,000
- Escorting distance of more than 300 km, a surcharge shall be Barge 50,000
collected for every extra 50 km
5 Crafts, boats
- Escorting distance of less than 100 km Boat 60,000
- Escorting distance of between 100 km and 150 km Boat 120,000
- Escorting distance of between 150 km and 200 km Boat 180,000
- Escorting distance of more than 200 km, a surcharge shall be Boat 240,000
collected for every extra 50 km
II Customs sealing fee
1 Paper seal fee:
- Seals which use less than 10 sealing papers Per sealing 5,000
procedure
- Seals which use from 10 to less than 20 sealing papers Per sealing 10,000
procedure
Seals which use from 20 to less than 50 sealing papers Per sealing 20,000
procedure
- Seals which use more than 50 sealing papers Per sealing 30,000
procedure
2 Lead seal fee Per sealing 5,000
case
3 Seal ring fee Per sealing 20,000
case
 WT/ACC/VNM/48
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Table 23: List of the WTO-Related Laws and Regulations Publication Journals and Websites

The Official Gazette: all legal normative documents issued by the central State agencies.

No Name of State agencies
1 Office of the National
Assembly
2 The Government Office
Website address Types of published laws and regulations
www.na.gov.vn Legal normative documents passed by the
National Assembly and its Standing
Committee
www.chinhphu.vn Legal normative documents issued by the
Government agencies

3 Ministry of Planning and www.mpi.gov.vn Legal normative documents relating to

Investment investment
4 Ministry of Finance www.mof.gov.vn Legal normative documents relating to
financial and tax matters
5 Ministry of Trade www.mot.gov.vn Legal normative documents relating to trade
and commerce
6 Ministry of Justice www.moj.gov.vn Legal normative documents relating to
different topics
7 Ministry of Post and Telecom www.mpt.gov.vn Legal normative documents relating to post
and telecom matters
8 State Bank of Viet Nam www.sbv.gov.vn Legal normative documents relating to
banking services
9 Ministry of Science and www.most.gov.vn Legal normative documents relating to IPRs
Technology and TBT
10 Ministry of Industry www.moi.gov.vn Legal normative documents relating to
industrial policies and measures
11 Ministry of Agriculture and www.mard.gov.vn Legal normative documents relating to
Rural Development agricultural policies and SPS

_______________
WT/ACC/VNM/48
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DRAFT DECISION

ACCESSION OF THE SOCIALIST REPUBLIC OF VIET NAM

Decision of […]

The General Council,

Having regard to paragraph 2 of Article XII and paragraph 1 of Article IX of the Marrakesh
Agreement Establishing the World Trade Organization (the "WTO Agreement"), and the Decision-
Making Procedures under Articles IX and XII of the WTO Agreement agreed by the General Council
(WT/L/93),

Conducting the functions of the Ministerial Conference in the interval between meetings
pursuant to paragraph 2 of Article IV of the WTO Agreement,

Taking note of the application of the Socialist Republic of Viet Nam for accession to WTO
Agreement dated January 1995,

Noting the results of the negotiations directed toward the establishment of the terms of
accession of the Socialist Republic of Viet Nam to the WTO Agreement and having prepared a
Protocol on the Accession of the Socialist Republic of Viet Nam,

Decides as follows:

1. The Socialist Republic of Viet Nam may accede to the WTO Agreement on the terms and
conditions set out in the Protocol annexed to this Decision.

_______________
 WT/ACC/VNM/48
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DRAFT PROTOCOL

ON THE ACCESSION OF THE SOCIALIST REPUBLIC OF VIET NAM

Preamble

The World Trade Organization (hereinafter referred to as the "WTO"), pursuant to the approval
of the General Council of the WTO accorded under Article XII of the Marrakesh Agreement
Establishing the World Trade Organization (hereinafter referred to as the "WTO Agreement"), and the
Socialist Republic of Viet Nam,

Taking note of the Report of the Working Party on the Accession of the Socialist Republic of
Viet Nam to the WTO Agreement reproduced in document WT/ACC/VNM/48, dated 27 October 2006
(hereinafter referred to as the "Working Party Report"),

Having regard to the results of the negotiations on the accession of the Socialist Republic of
Viet Nam to the WTO Agreement,

Agree as follows:

PART I - GENERAL

1. Upon entry into force of this Protocol pursuant to paragraph 8, the Socialist Republic of
Viet Nam accedes to the WTO Agreement pursuant to Article XII of that Agreement and thereby
becomes a Member of the WTO.

2. The WTO Agreement to which the Socialist Republic of Viet Nam accedes shall be the WTO
Agreement, including the Explanatory Notes to that Agreement, as rectified, amended or otherwise
modified by such legal instruments as may have entered into force before the date of entry into force of
this Protocol. This Protocol, which shall include the commitments referred to in paragraph 527 of the
Working Party Report, shall be an integral part of the WTO Agreement.

3. Except as otherwise provided for in paragraph 527 of the Working Party Report, those
obligations in the Multilateral Trade Agreements annexed to the WTO Agreement that are to be
implemented over a period of time starting with the entry into force of that Agreement shall be
implemented by the Socialist Republic of Viet Nam as if it had accepted that Agreement on the date of
its entry into force.

4. The Socialist Republic of Viet Nam may maintain a measure inconsistent with paragraph 1 of
Article II of the GATS provided that such a measure was recorded in the list of Article II Exemptions
annexed to this Protocol and meets the conditions of the Annex to the GATS on Article II Exemptions.

PART II - SCHEDULES

5. The Schedules reproduced in Annex I to this Protocol shall become the Schedule of
Concessions and Commitments annexed to the General Agreement on Tariffs and Trade 1994
(hereinafter referred to as the "GATT 1994") and the Schedule of Specific Commitments annexed to the
General Agreement on Trade in Services (hereinafter referred to as "GATS") relating to the Socialist
Republic of Viet Nam. The staging of the concessions and commitments listed in the Schedules shall
be implemented as specified in the relevant parts of the respective Schedules.
WT/ACC/VNM/48
Page 224

6. For the purpose of the reference in paragraph 6(a) of Article II of the GATT 1994 to the date of
that Agreement, the applicable date in respect of the Schedules of Concessions and Commitments
annexed to this Protocol shall be the date of entry into force of this Protocol.

PART III - FINAL PROVISIONS

7. This Protocol shall be open for acceptance, by signature or otherwise, by the Socialist Republic
of Viet Nam until 30 June 2007.

8. This Protocol shall enter into force on the thirtieth day following the day upon which it shall
have been accepted by the Socialist Republic of Viet Nam.

9. This Protocol shall be deposited with the Director-General of the WTO. The Director-General
of the WTO shall promptly furnish a certified copy of this Protocol and a notification of acceptance by
the Socialist Republic of Viet Nam thereto pursuant to paragraph 9 to each Member of the WTO and to
the Socialist Republic of Viet Nam.

This Protocol shall be registered in accordance with the provisions of Article 102 of the Charter
of the United Nations.

Done at Geneva this [seventh] day of [November two thousand and six] in a single copy in the
English, French and Spanish languages, each text being authentic, except that a Schedule annexed hereto
may specify that it is authentic in only one of these languages.

_______________
 WT/ACC/VNM/48
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ANNEX I

SCHEDULE CLX – THE SOCIALIST REPUBLIC OF VIET NAM

Authentic only in the English language.

(Circulated in document WT/ACC/VNM/48/Add.1)

_______________

SCHEDULE OF SPECIFIC COMMITMENTS ON SERVICES

LIST OF ARTICLE II EXEMPTIONS

Authentic only in the English language.

(Circulated in document WT/ACC/VNM/48/Add.2)

__________
 WORLD TRADE ORGANIZATION RESTRICTED
ORGANISATION MONDIALE DU COMMERCE WT/ACC/VNM/48/Add.1
ORGANIZACIÓN MUNDIAL DEL COMERCIO 27 October 2006
(06-5202)

Working Party on the

Accession of Viet Nam

REPORT OF THE WORKING PARTY

ON THE ACCESSION OF VIET NAM

Addendum

Schedule CLX – Viet Nam

Part I - Schedule of Concessions and Commitments on Goods

As indicated in paragraph 528 of the Report of the Working Party on the Accession of Viet Nam
(WT/ACC/VNM/48), the Schedule of Concessions and Commitments on Goods 1 resulting from the negotiations
between the Socialist Republic of Viet Nam and WTO Members is annexed to the Protocol of Accession of the
Socialist Republic of Viet Nam and is reproduced hereunder.

Groupe de travail de
l'accession du Viet Nam
RAPPORT DU GROUPE DE TRAVAIL
DE L'ACCESSION DU VIET NAM

Addendum

Liste CLX – Viet Nam

Partie I - Liste de concessions et d'engagements concernant les marchandises

Comme il est indiqué au paragraphe 528 du rapport du Groupe de travail de l'accession de la

République socialiste du Viet Nam (WT/ACC/VNM/48), la liste de concessions et d'engagements concernant
les marchandises1 résultant des négociations entre la République socialiste du Viet Nam et les Membres de
l'OMC est annexée au Protocole de la République socialiste du Viet Nam. Ce document est reproduit ci-après.

Grupo de Trabajo sobre la

Adhesión de Viet Nam
INFORME DEL GRUPO DE TRABAJO
SOBRE LA ADHESIÓN DE VIET NAM

Addendum

Lista CLX – Viet Nam

Parte I - Lista de concesiones y compromisos en materia de mercancías

Como se indica en el párrafo 528 del proyecto de informe del Grupo de Trabajo sobre la Adhesión de
la República Socialista de Viet Nam (WT/ACC/VNM/48), la lista de concesiones y compromisos en materia de
mercancías1 resultante de las negociaciones entre la República Socialista de Viet Nam y los Miembros de la
OMC figura anexa al Protocolo de Adhesión de la República Socialista de Viet Nam y se reproduce a
continuación.

__________

1
In English only./En anglais seulement./En inglés solamente.
WT/ACC/VNM/48/Add.1
Page 2

PP 2-557 OFFSET (Access File Attached)

 RESTRICTED
WORLD TRADE WT/ACC/VNM/48/Add.2
27 October 2006
ORGANIZATION
(06-5203)

Working Party on the

Accession of Viet Nam

WORKING PARTY ON THE ACCESSION OF VIET NAM

Schedule CLX – Viet Nam

Part II - Schedule of Specific Commitments in Services

List of Article II MFN Exemptions

As indicated in paragraph 528 of the Report of the Working Party on the Accession of Viet
Nam (WT/ACC/VNM/48), the Schedule of Specific Commitments in Services resulting from the
negotiations between the Socialist Republic of Viet Nam and WTO Members is annexed to the
Protocol of Accession of the Socialist Republic of Viet Nam and is reproduced hereunder.
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

I. HORIZONTAL COMMITMENTS
ALL SECTORS INCLUDED IN THIS
SCHEDULE
(3) None, except:
Unless otherwise specified in each
specific sector or sub-sector of this
Schedule, foreign enterprises are
allowed to establish commercial
presence in Viet Nam in the form of
business co-operation contract 1 ,
joint venture enterprise, 100%
foreign-invested enterprise.
Representative offices of foreign
service suppliers are permitted to be
established in Viet Nam, but they
shall not engage in any direct profit-
making activities 2 .
Unless otherwise indicated in each
specific sector or sub-sector of this
Schedule, the establishment of
branches is unbound.
Page 2
WT/ACC/VNM/48/Add.2
(3) None, except:
Eligibility for subsidies may be
limited to Vietnamese service
suppliers, i.e. to juridical persons
established within the territory of
Viet Nam, or a part thereof. The
granting of one-time subsidization
to promote and facilitate the process
of equitisation is not in breach of
this commitment. Unbound for
subsidies for Research and
Development. Unbound for
subsidies in the Health, Education
and Audio-visual sectors. Unbound
for subsidies aimed at promoting the
welfare and employment of ethnic
minorities.

The conditions of ownership,

operation and juridical form and
scope of activities as set out in the
respective licenses or other form of
approval establishing or authorizing
the operation or supply of services
by an existing foreign service
supplier shall not be made more
restrictive than they exist as of the
date of Viet Nam's accession to the
WTO.

1
Business co-operation contract is a document which is signed by two or more parties (of which at least one party must be Vietnamese legal entity and one party must be
foreign legal entity) and which stipulates the responsibilities of, and the sharing of business results between, the parties for the purpose of conducting investment and business in
Viet Nam without creating a legal entity.
2
Representative office is a subordinate unit of foreign enterprises, established under the Vietnamese law in order to seek, promote trade and tourism opportunities but is
not allowed to engage in any direct profit-making activities.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
Limitations on Market Access Limitations on National Treatment Additional Commitments
Foreign-invested enterprises shall
be permitted by competent
authorities of Viet Nam to lease the
land to carry out their investment
projects. The land leasing period
shall correspond to the time of
operation of those enterprises and
shall be stipulated in their
investment licenses and shall be
extended whenever the time of
operation of those enterprises is
extended by competent authorities.
Foreign service suppliers are
permitted to make capital
contribution in the form of buying
shares of Viet Nam's enterprises. In
this case, the total equity held by
foreign investors in each enterprise
may not exceed 30% of the
enterprise's chartered capital unless
otherwise provided by Viet Nam's
laws or authorized by Viet Nam's
competent authority.
One year after accession, the 30%
foreign equity limitation for
acquisition of Vietnamese
enterprises shall be eliminated,
WT/ACC/VNM/48/Add.2
except for capital contribution in
the form of buying shares of joint-
stock commercial banks, and except
for the sectors not committed in this
Schedule. For the other sectors and
sub-sectors committed in this
Schedule, the level of equity held
by foreign investors in acquisition
Page 3
of Vietnamese enterprises shall be
corresponding to the limitations on
foreign capital participation set
forth therein, if any, including the
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 4
WT/ACC/VNM/48/Add.2
limitations in the form of
transitional periods, where
applicable.

(4) Unbound, except measures relating (4) Unbound, except as indicated in

to entry and temporary stay of market access column.
natural persons who fall in one of
the following categories:

(a) Intra-corporate transferees

Managers, executives and

specialists, as defined hereunder, of
a foreign enterprise which has
established a commercial presence
in the territory of Viet Nam,
temporarily moving as intra-
corporate transferees to that
commercial presence and who have
been previously employed by the
foreign enterprise for at least one
year, shall be granted entry and a
stay permit for an initial period of
three years which may be extended
subject to the term of operation of
those entities in Viet Nam. At least
20% of the total number of
managers, executives and
specialists shall be Vietnamese
nationals. However, a minimum of
3 non-Vietnamese managers,
executives and specialists shall be
permitted per enterprise.

Managers and executives are those

who primarily direct the
management of the foreign
enterprises which have established
commercial presence in Viet Nam,
receiving only general supervision
or direction from the board of
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
Limitations on Market Access Limitations on National Treatment Additional Commitments
directors or stockholders of the
business or their equivalent,
including directing the
establishment or a department or
subdivision of the establishment,
supervising and controlling the
work of other supervisory,
professional or managerial
employees, having the authority
personally to hire and fire or
recommend hiring, firing or other
personnel actions, and who do not
directly perform tasks concerning
the actual supply of the services of
the establishment.
Specialists are natural persons
working within an organization who
possess knowledge at an advanced
level of expertise and with
knowledge of the organization's
services, research equipment,
techniques or management. In
assessing such knowledge, account
will be taken not only of knowledge
specific to the commercial
presence, but also of whether the
person has a high level of skills or
qualification referring to a type of
WT/ACC/VNM/48/Add.2
work or trade requiring specific
technical knowledge. Specialists
may include, but are not limited to,
members of licensed professions.
Page 5
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 6
WT/ACC/VNM/48/Add.2
(b) Other personnel

Managers, executives and

specialists, as defined in (a) above,
who cannot be substituted by
Vietnamese and who are employed
outside Viet Nam's territory by a
foreign enterprise which has
established a commercial presence
in the territory of Viet Nam with a
view to participating in the foreign
enterprise's activities in Viet Nam,
shall be granted entry and a stay
permit in conformity with the term
of the concerned employment
contract or for an initial period of
three years whichever is shorter,
which may be extended subject to
the employment contract between
them and the commercial presence.

(c) Service sales persons

Persons not based in the territory of

Viet Nam and receiving no
remuneration from a source located
within Viet Nam, and who are
engaged in activities related to
representing a service provider for
the purpose of negotiating for the
sale of the services of that provider
where: (i) such sales are not
directly made to the general public;
and (ii) the salesperson is not
directly engaged in supplying the
service. The stay of these
salespersons is limited to a 90-day
period.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments
(d) Persons responsible for setting up a
commercial presence

Managers and executives (as

defined in (a) above) within a
juridical person, who are
responsible for the setting up, in
Viet Nam, of a commercial
presence of a service provider of a
Member when (i) these people are
not engaged in making direct sales
or supplying services; and (ii) the
service provider has its principal
place of business in the territory of
a WTO Member other than
Viet Nam and has no other
commercial presence in Viet Nam.
The stay of these persons is limited
to a 90-day period.

(e) Contractual service suppliers (CSS)

Natural persons who are employees

of a foreign enterprise having no
commercial presence in Viet Nam
may enter and stay in Viet Nam for
a period of 90 days or for the
duration of the contract, whichever
is less provided that the following

WT/ACC/VNM/48/Add.2
conditions and requirements shall
be applied:

- The foreign enterprise has

obtained a service contract
from a Vietnamese enterprise
engaged in business operation
in Viet Nam. The competent

Page 7
authority of Viet Nam must be
able to establish the necessary
procedures to guarantee the
bona fide character of the
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 8
WT/ACC/VNM/48/Add.2
contract.
- These persons must possess:
(a) a university degree or a
technical qualification
document demonstrating
knowledge of an equivalent
level; (b) professional
qualifications where this is
required to exercise an activity
in the sector concerned
pursuant to the laws and
regulations of Viet Nam; and
(c) at least 5 years of
professional experience in the
sector.
- The number of these persons
covered by the service contract
shall not be larger than
necessary to fulfil the contract,
as it may be decided by the
laws and regulations and
requirement of Viet Nam.
- These persons should have
been employed by the foreign
enterprise having no
commercial presence in
Viet Nam for a period of no
less than 2 years and have met
the requirements prescribed for
"specialist" above.

The entry of these persons is allowed for

computer and related services
(CP 841-845, 849) and engineering
services (CPC 8672).
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
II. SECTOR-SPECIFIC COMMITMENTS
1. BUSINESS SERVICES
A. Professional Services
(a) Legal services
(CPC 861, excluding:
- participation in legal
proceedings in the capacity of
defenders or representatives of
their clients before the courts
of Viet Nam;
- legal documentation and
certification services of the
laws of Viet Nam)
Limitations on Market Access Limitations on National Treatment Additional Commitments
(1) None. (1) None.
(2) None. (2) None.
(3) Foreign lawyers organizations 3 are (3) None.
permitted to establish commercial
presence in Viet Nam in the
following forms:
- Branches of foreign lawyers
organizations;
- Subsidiaries of foreign lawyers
organizations;
- Foreign law firms 4 ;
- Partnerships between foreign
lawyers organizations and
Viet Nam's law partnerships.

Commercial presences of foreign

lawyers organizations are permitted
to make consultations on
Vietnamese laws if the consulting
lawyers have graduated from a
Vietnamese law college and satisfy
requirements applied to like
Vietnamese law practitioners.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the

WT/ACC/VNM/48/Add.2
horizontal section. horizontal section.

Page 9
3
A "foreign lawyers organization" is an organization of practicing lawyers established in any commercial corporate form in a foreign country (including firms,
companies, corporations, etc.) by one or more foreign lawyers or law firms.
4
Foreign law firm is an organization established in Viet Nam by one or more foreign lawyers organizations for the purpose of practicing law in Viet Nam.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 10
WT/ACC/VNM/48/Add.2
(b) Accounting and auditing and (1) None. (1) None.
bookkeeping services (2) None. (2) None.
(CPC 862) (3) None. (3) None.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
(c) Taxation services (1) None. (1) None.
(CPC 863) (2) None. (2) None.
(3) None, except: (3) None.

For the period of 1 year from the

date of accession, the licensing shall
be made on the case by case basis
and the number of service providers
shall be decided by Ministry of
Finance subject to the need and
development scope of Viet Nam's
market 5 .

For the period of 1 year from the

date of accession, foreign-invested
enterprises providing taxation
services are only permitted to
supply services to foreign-invested
enterprises and foreign funded
projects in Viet Nam.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.

5
The main criteria include the number and the operation of enterprises in the market and their impact on the stability of the market and the economy.
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments
(d) Architectural services (1) None. (1) None.
(CPC 8671) (2) None. (2) None.
(3) None, except: (3) None.

For the period of 2 years from the

date of WTO accession, 100%
foreign-invested enterprises may
only provide services to foreign-
invested enterprises in Viet Nam.
Foreign enterprises have to be
juridical persons of a WTO
Member.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
(e) Engineering services (1) None. (1) None.
(CPC 8672) (2) None. (2) None.
(3) None, except: (3) None, except:
(f) Integrated engineering services
(CPC 8673) For the period of 2 years from the The supply of services related to
date of WTO accession, 100% topographical, geotechnical, hydro
foreign-invested enterprises may geological and environmental
only provide services to foreign- surveys and technical surveys for
invested enterprises in Viet Nam. urban-rural development planning,
Foreign enterprises have to be sectoral development planning are
juridical persons of a WTO subject to the authorization of the
Member. Government of Viet Nam 6 .

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the

WT/ACC/VNM/48/Add.2
horizontal section. horizontal section.

Page 11
6
For greater transparency, this commitment allows the maintenance or adoption of limitations or restrictions for national security and public order reasons that would be
justified under Article XIV and Article XIV bis of the GATS.
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

(g) Urban planning and urban landscape (1) None.
architectural services
(CPC 8674)
(2) None.
(3) None, except:
After 2 years from the date of
accession, 100% foreign-invested
enterprises may be established.
For the period of 2 years from the
date of WTO accession, 100%
foreign-invested enterprises may
only provide services to foreign-
invested enterprises in Viet Nam.
Foreign enterprises have to be
juridical persons of a WTO
Member.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section.
(i) Veterinary services (1) None.
(CPC 932) 8 (2) None.
(3) Access is granted to natural persons (3) None.
exclusively for the conduct of
private professional practice and
under the authorization by the
veterinary authorities.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section.
Page 12
WT/ACC/VNM/48/Add.2
(1) None, except the service must be
authenticated by an architect who
has appropriate practicing certificate
working in a Vietnamese
architectural organization which has
juridical entity status, and comply
with relevant laws and regulations
of Viet Nam.
(2) None.
(3) None, except the responsible foreign
architects working in foreign-
invested enterprises must have the
professional practicing certificate
granted or recognized by the
Government of Viet Nam.
In some areas, subject to the
regulations of the Government of
Viet Nam for national security and
social stability purposes, foreign
service suppliers may not be
permitted to provide this service 7 .
horizontal section.
(1) None.
(2) None.
horizontal section.

7
For greater transparency, this commitment allows the maintenance or adoption of limitations or restrictions for national security and public order reasons that would be
justified under Article XIV and Article XIV bis of the GATS.
8
Excluding keeping micro-organism strain for veterinary.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments
B. Computer and Related Services (CPC 841-845, CPC 849)
(1) None. (1) None.
(2) None. (2) None.
(3) None, except: (3) None, except that the chief of the
branch has to be a resident in
For the period of 2 years from the Viet Nam.
date of WTO accession, 100%
foreign-invested enterprises may
only provide services to foreign-
invested enterprises in Viet Nam.

After 3 years from the date of

accession, branching is allowed.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
C. Research and Development Services
(a) R&D services on natural sciences (1) None. (1) None.
(CPC 851) (2) None. (2) None.
(3) None. (3) None.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
E. Rental/Leasing Services without Operators
(b) Relating to aircraft (1) None. (1) None.
(CPC 83104) (2) None. (2) None.
(3) None. (3) None.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
(d) Relating to other machinery and (1) Unbound, except for industrial (1) Unbound, except for industrial

WT/ACC/VNM/48/Add.2
equipment machinery and equipment 9 : None. machinery and equipment: None.
(CPC 83109) (2) None. (2) None.
(3) Unbound. (3) Unbound.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.

Page 13
9
Excluding mining and oil field equipment; commercial radio, television and communication equipment.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 14
WT/ACC/VNM/48/Add.2
F. Other Business Services
(a) Advertising services (1) None. (1) None. The advertising for wines and spirits shall
(CPC 871, excluding advertising for (2) None. (2) None. be subject to State regulations, which are
cigarettes) (3) None, except: (3) None. applied on a non-discriminatory basis.

Upon accession, foreign service

suppliers are permitted to establish
joint venture or business
cooperation contract with
Vietnamese partners who are legally
authorized to do advertising
services.

Upon accession, joint ventures shall

be allowed with foreign capital
contribution not exceeding 51% of
the legal capital of the joint venture.
As of 1 January 2009, there shall be
no limitation on foreign capital
contribution in the joint ventures.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
(b) Market research services (1) None. (1) None.
(CPC 864, excluding 86402) (2) None. (2) None.
(3) None, except: (3) None.

Upon accession joint ventures shall

be allowed with foreign capital
contribution not exceeding 51% of
the legal capital of the joint venture.
As of 1 January 2009, 100%
foreign-invested enterprises shall be
permitted.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
(c) Management consultant services
(CPC 865)
(d) Services related to management
consulting
- CPC 866, except CPC 86602
- Arbitration and conciliation
services for commercial disputes
between businesses
(CPC 86602**)
Limitations on Market Access
(1) None.
(2) None.
(3) None.
After 3 years from the date of
accession, branching is allowed.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section.
(1) None.
(2) None.
(3) None, except that:
After 3 years from the date of
accession, branching is allowed.
For CPC 866 except CPC 86602:
for the period of 1 year from the
date of accession: only in the form
of joint venture or business
cooperation contract. Thereafter:
none.
Limitations on National Treatment Additional Commitments
(1) None.
(2) None.
(3) None, except that the chief of the
branch has to be a resident in
Viet Nam.
horizontal section.
(1) None.
(2) None.
(3) None, except that the chief of the
branch has to be a resident in
Viet Nam.

For Arbitration and conciliation

services for commercial disputes
between businesses (CPC 86602**):
for the period of 3 years from the
date of accession: unbound.
Thereafter: none.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the

WT/ACC/VNM/48/Add.2
horizontal section. horizontal section.

Page 15
 Mode of delivery: (1) Cross-border supply
Sectors and sub-sectors
(e) Technical testing and analysis
services
(CPC 8676, excluding conformity
testing of transport vehicles and
certification of transport vehicles)
(f) Services incidental to agriculture,
hunting and forestry
(CPC 881) 10
10
Excluding services relating to investigation, evaluation and exploitation for natural forest including exploitation of woods and wild, rare and precious animals hunting
and trapping, aerial photographing, aerial seed planting and aerial chemicals spraying and dusting, micro-bial plant, animal genetic resource in agriculture. For the avoidance of
ambiguity, animal husbandry and the improvement of breeding stock are included in this commitment.
(2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Limitations on Market Access Limitations on National Treatment Additional Commitments
Page 16
WT/ACC/VNM/48/Add.2
(1) Unbound. (1) None.
(2) None. (2) None.
(3) None, except where Viet Nam (3) None.
allows private suppliers access to a
sector previously closed to private
sector competition on the grounds
that the service had been supplied in
the exercise of governmental
authority, joint ventures to supply
such service shall be allowed
without limitation on foreign
ownership 3 years after such access
to private sector competition is
allowed. Five years after those
private sector services suppliers
have been granted such access:
none.
Access to certain geographic areas
may be restricted for national
security reasons.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
(1) None. (1) None.
(2) None. (2) None.
(3) None, except: (3) None, except:
Only in the form of joint-venture or Access to certain geographical areas
business co-operation contract. may be restricted. 11
Foreign capital contribution may not
exceed 51% of the legal capital of
the joint venture.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments
(h) Services incidental to mining (CPC 883)

1. The commitments specified hereunder are not understood to cover the following activities: supply of equipment, materials and chemicals, supply base services,
offshore/marine support vessels, accommodation and catering, helicopter services.
2. The commitments specified hereunder are made without prejudice to the rights of the Government of Viet Nam to set out the necessary regulations and procedures to
regulate the oil and gas related activities carried out within the territory or jurisdiction of Viet Nam in full conformity with the rights and obligations of Viet Nam under
the GATS.
(1) None, except: companies without a (1) None, except as indicated in market
commercial presence may be access column.
required to be registered with the
competent authority of the
Government of Viet Nam under the
terms outlined in Viet Nam's
applicable laws.
(2) None. (2) None.
(3) None, except: (3) None, except as indicated in the
market access column.
Upon accession, joint ventures with
foreign capital contribution not
exceeding 49% shall be permitted.
After 3 years from the date of
accession, this limitation shall be
51%. Two years thereon, 100%
foreign-invested enterprises shall be
permitted.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.

WT/ACC/VNM/48/Add.2
Page 17
11
For greater transparency, this allows the maintenance or adoption of limitations or restrictions for national security and public order reasons in accordance with
Article XIV and Article XIV bis of the GATS.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
(i) Services incidental to manufacturing (1) None.
(CPC 884 and 885)
(m) Related scientific and technical
consulting services 12
(CPC 86751, 86752 and 86753
only)
12
The supply of services related to prospecting, surveying, exploration and exploitation is subject to the applicable laws and regulations of Viet Nam.
Limitations on Market Access Limitations on National Treatment Additional Commitments
Page 18
WT/ACC/VNM/48/Add.2
(1) None.
(2) None. (2) None.
(3) None, except: (3) Unbound.
After 3 years from the date of
accession, only joint ventures with
foreign capital contribution not
exceeding 50% shall be permitted.
Five years thereon: 100% foreign-
invested enterprises shall be
permitted.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
(1) None, except: companies without a (1) None, except as indicated in the
commercial presence may be market access column.
required to be registered with the
competent authority of the
Government of Viet Nam under the
terms outlined in Viet Nam's
applicable laws.
(2) None. (2) None.
(3) None, except: (3) None, except as indicated in the
market access column.
Upon accession, joint ventures with
foreign capital contribution not
exceeding 49% shall be permitted.
After 2 years from the date of
accession, this limitation shall be
51%. Two years thereon, 100%
foreign-invested enterprises shall be
permitted.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
 Mode of delivery: (1) Cross-border supply
Sectors and sub-sectors
(n) Maintenance and repair of
equipment (not including maritime
vessels, aircraft or other transport
equipment)
(CPC 633)
2. COMMUNICATION SERVICES
B. Courier Services (CPC 7512**)
* Express delivery services 13 , i.e.
services consisting of collection, sorting,
transport and delivery, whether for
domestic or foreign destination, of:
(a) Written communication 14 , on any
kind of physical medium, including:
- Hybrid mail service;
- Direct mail.
Except for the handling of items of
written communication the price of
which is less than:
- 10 times the tariff for the
handling of a standard domestic
letter in the first weight level for
domestic shipments;
- US$9 for international
shipments;
provided that the gross weight of
these items is less than 2,000 grams.
(b) Parcels 15 and other goods.
* Handling of non-addressed items.
13
Express delivery services may include, in addition to greater speed and reliability, value added elements such as collection from point of origin, personal delivery to
addressee, tracing and tracking, possibility of changing the destination and address in transit, confirmation of receipt.
(2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Limitations on Market Access Limitations on National Treatment Additional Commitments
(1) None. (1) None.
(2) None. (2) None.
(3) None, except: (3) None, except as indicated in the
Upon accession, joint ventures with market access column.
foreign capital contribution not
exceeding 49% shall be permitted.
After 3 years from the date of
accession, this limitation shall be
51%. Two years thereon, 100%
foreign-invested enterprises shall be
permitted.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
(1) None. 16 (1) None. Services and services suppliers of any
(2) None. (2) None. other Member shall be accorded
(3) None, except that foreign ownership (3) None. treatment no less favourable than the
in joint ventures may be limited to treatment accorded to the Vietnamese
51% within the first 5 years after Post Office or its subsidiaries for its
accession. competitive activities.
After 5 years from the date of
accession, 100% foreign-invested
enterprises shall be permitted.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
WT/ACC/VNM/48/Add.2
Page 19
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 20
WT/ACC/VNM/48/Add.2
C. Telecommunication Services

Commitments hereunder are made in accordance with "Notes for Scheduling Basic Telecom Services Commitments" (S/GBT/W/2/REV.1) and "Market Access Limitations on
Spectrum Availability" (S/GBT/W/3). For the purpose of these commitments, a "non-facilities based service supplier" means a service supplier which does not own
transmission capacity but contracts for such capacity including submarine cable capacity, including on a long-term basis, from a facilities-based supplier. A non facilities-based
supplier is not otherwise excluded from owning telecommunications equipment within their premises and permitted public service provision points (POP).
Basic telecommunication services (1) None, except: (1) None. Viet Nam undertakes the obligations in
(a) Voice telephone services the Reference Paper attached hereto.
(CPC 7521) Wire-based and mobile terrestrial
services: Service must be offered For consortium submarine cable links
(b) Packet-switched data transmission through commercial arrangements where Viet Nam is member, foreign
services with an entity established in Viet service suppliers shall be permitted to
(CPC 7523**) Nam and licensed to provide control fully-owned submarine cable
international telecommunication transmission capacity (e.g. IRU or
(c) Circuit-switched data transmission services. consortium ownership) terminating at a
services licensed cable landing station in
(CPC 7523**) Satellite-based services: Subject to Viet Nam, and to provide such capacity
commercial arrangements with to international facilities-based service
(d) Telex services Vietnamese international satellite suppliers licensed in Viet Nam. 4 years
(CPC 7523**) service suppliers duly licensed in after accession foreign service suppliers
Viet Nam, except satellite-based shall be permitted to provide such
(e) Telegraph services services offered to: capacity to international VPN and IXP
(CPC 7523**) service suppliers licensed in Viet Nam.

(f) Facsimile services

(CPC 7521** + 7529**)

(g) Private leased circuit services

(CPC 7522** + 7523**)

14
Written communication includes letters, postcards, hand writings, or printed matters such as books, newspapers, periodicals, magazines, or commercial documents
such as bills and invoices, etc.
15
Books, catalogues are included hereunder.
16
The cross-border supply of service can be performed in association with a local service provider for the collection or delivery.
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
(o*) Other services
- Videoconference services
(CPC 75292)
- Video Transmission services,
excluding broadcasting 17
- Radio based services includes:
+ Mobile telephone
(terrestrial and satellite)
+ Mobile data
(terrestrial and satellite)
+ Paging
+ PCS
+ Trunking
- Internet Exchange Service (IXP) 18
Limitations on Market Access Limitations on National Treatment Additional Commitments
- Upon accession: off-shore/on
sea based business customers,
government institutions,
facilities-based service
suppliers, radio and television
broadcasters, official
international organization'
representative offices,
diplomatic representatives and
consulates, high tech and
software development parks
who are licensed to use satellite-
earth stations;
- Three years after accession:
multinational companies 19 ,
which are licensed to use
satellite-earth stations.

(2) None. (2) None.

(3) None, except: (3) None.

Non facilities-based services: Upon

accession joint ventures with
telecommunications service
suppliers duly licensed in Viet Nam
will be allowed. Foreign capital
contribution shall not exceed 51%
of legal capital of the joint ventures.
Three years after accession: joint

WT/ACC/VNM/48/Add.2
venture will be allowed without
limitation on choice of partner.
Foreign capital contribution shall
not exceed 65% of legal capital of
the joint ventures.

Page 21
17
Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not
cover contribution links between operators.
18
Services providing internet access service (IAS) suppliers with connection between them and to the international Internet backbone.
19
A multinational is a corporation which: a) has a commercial presence in Viet Nam; b) operates in at least one other WTO member; c) has been in operation for at least
5 years; d) is publicly listed on the stock exchange of a WTO Member; and e) is licensed to use satellite services in at least one WTO Member.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 22
WT/ACC/VNM/48/Add.2
Facilities-based services: Upon
accession, joint venture with
telecommunications service
suppliers duly licensed in Viet Nam
will be allowed. Foreign capital
contribution shall not exceed 49%
of legal capital of the joint ventures.

51% gives management control of

the joint venture.

In the telecommunications sector,

foreign investors in BCC will have
the possibility to renew current
arrangements or to convert them
into another form of establishment
with conditions no less favourable
than those they currently enjoy.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
Basic telecommunication services:
(o*) Other services
- Virtual Private Network (VPN) 20
Limitations on Market Access
(1) None, except:
Wire-based and mobile terrestrial
services: Service must be offered
through commercial arrangements
with an entity established in
Viet Nam and licensed to provide
international telecommunication
services.
Satellite-based services: Subject to
commercial arrangements with
Vietnamese international satellite
service suppliers duly licensed in
Viet Nam, except satellite-based
services offered to:
- Upon accession: off-shore/on
sea based business customers,
government institutions,
facilities-based service
suppliers, radio and television
broadcasters, official
international organization'
representative offices,
diplomatic representatives and
consulates, high tech and
software development parks
who are licensed to use satellite-
earth stations;
Limitations on National Treatment Additional Commitments
(1) None. Viet Nam undertakes the obligations in
the Reference Paper attached hereto.
For consortium submarine cable links
where Viet Nam is member, foreign
service suppliers shall be permitted to
control fully-owned submarine cable
transmission capacity (e.g. IRU or
consortium ownership) terminating at a
licensed cable landing station in
Viet Nam, and to provide such capacity
to international facilities-based service
suppliers licensed in Viet Nam. 4 years
after accession foreign service suppliers
shall be permitted to provide such
capacity to international VPN and IXP
service suppliers licensed in Viet Nam.

WT/ACC/VNM/48/Add.2
20
Services, provided on commercial terms, establishing and managing a private network over public (shared) networks for the purpose of carrying out, on a non-profit
basis, voice and data telecommunications between members of a closed user group defined prior to the creation of the VPN. Such group may include a corporate group or
organization, or a group of legal entities with an established relationship affiliated through the pursuit of a common interest. Initial members of a closed user group using VPN
service must be listed in a dialling or routing plan approved by the Competent Authority and subject to its oversight. VPN service suppliers shall notify to the Competent

Page 23
Authority changes of membership at least two working weeks prior to actually commencing commercial service and can commence commercial service provided that no
objection from the Competent Authority is issued during these two weeks. Members are not allowed to resell VPN services to unaffiliated third parties. Virtual private networks
are not allowed to carry/transfer traffic of/between unaffiliated third parties. VPN services can be offered by licensed foreign-invested service suppliers bundled with Internet
access service and value-added services from (h) to (n).
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 24
WT/ACC/VNM/48/Add.2
- Three years after accession:
multinational companies19,
which are licensed to use
satellite-earth stations.
(2) None. (2) None.
(3) None, except: (3) None.
Non facilities-based services: Upon
accession, joint ventures shall be
allowed without limitation on
choice of partner. Foreign capital
contribution shall not exceed 70%
of legal capital of the joint ventures.

Facilities-based services: Upon

accession, joint venture with
telecommunications service
suppliers duly licensed in Viet Nam
will be allowed. Foreign capital
contribution shall not exceed 49%
of legal capital of the joint ventures.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments
Value-added services (1) None, except: (1) None. Viet Nam undertakes the
obligations in the Reference Paper
(h) Electronic mail Wire-based and mobile terrestrial attached hereto.
(CPC 7523 **) services: Service must be offered
through commercial arrangements
(i) Voice mail with an entity established in
(CPC 7523 **) Viet Nam and licensed to provide
international telecommunication
(j) On-line information and database services.
retrieval
(CPC 7523**) Satellite-based services: Subject to
commercial arrangements with
(k) Electronic data interchange (EDI) Vietnamese international satellite
(CPC 7523**) service suppliers duly licensed in
Viet Nam, except satellite-based
(l) Enhance/value-added facsimile services offered to:
services, incl store and forward, - Upon accession: off-shore/on
store and retrieve sea based business customers,
(CPC 7523**) government institutions,
facilities-based service
(m) Code and protocol conversion suppliers, radio and television
broadcasters, official
(n) On-line information and data international organization'
processing (incl. transaction representative offices,
processing) diplomatic representatives and
(CPC 843**) consulates, high tech and
software development parks
who are licensed to use satellite-
earth stations;

WT/ACC/VNM/48/Add.2
- Three years after accession:
multinational companies19,
which are licensed to use
satellite-earth stations.

Page 25
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 26
WT/ACC/VNM/48/Add.2
(2) None. (2) None.
(3) None, except: (3) None.

Non facilities-based services:

Upon accession: business
cooperation contracts or joint
ventures will be allowed. Foreign
capital contribution shall not exceed
51% of legal capital of the joint
ventures.

Three years after accession:

Foreign capital contribution shall
not exceed 65% of legal capital of
the joint ventures.

Facilities-based services: Upon

accession, business cooperation
contracts or joint ventures (JV) with
telecommunications service
suppliers duly licensed in Viet Nam
will be allowed. Foreign capital
contribution shall not exceed 50%
of legal capital of the joint ventures.

Fifty-one % gives management

control of the joint venture.
In the telecommunications sector,
foreign investors in BCC will have
the possibility to renew current
arrangements or to convert them
into another form of establishment
with conditions no less favourable
than those they currently enjoy.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
Value added services
(o) Other
- Internet Access Services IAS 21
Limitations on Market Access Limitations on National Treatment Additional Commitments
(1) Wire-based and mobile terrestrial (1) None. Viet Nam undertakes the obligations in
services: None, except: Service the Reference Paper attached hereto.
must be offered through commercial
arrangements with an entity
established in Viet Nam and
licensed to provide international
telecommunication services.
Satellite-based services: Subject to
commercial arrangements with
Vietnamese international satellite
service suppliers duly licensed in
Viet Nam, except satellite-based
services offered to:
- Upon accession: off-shore/on
sea based business customers,
government institutions,
facilities-based services
suppliers, radio and television
broadcasters, official
international organization'
representative offices,
diplomatic representatives and
consulates, high tech and
software development parks
who are licensed to use satellite-
earth stations;
- Three years after accession:
multinational companies19,
which are licensed to use

WT/ACC/VNM/48/Add.2
satellite-earth stations.

Page 27
21
Services providing internet access to the end users.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 28
WT/ACC/VNM/48/Add.2
(2) None. (2) None.
(3) Non facilities-based services: (3) None.
Upon accession: joint ventures with
telecommunications suppliers duly
licensed in Viet Nam will be
allowed. Foreign capital
contribution shall not exceed 51%
of legal capital of the joint ventures.
Three years after accession: joint
venture will be allowed without
limitation on choice of partner.
Foreign capital contribution shall
not exceed 65% of legal capital of
the joint ventures.
Facilities-based services: Upon
accession, joint venture (JV) with
telecommunications service
suppliers duly licensed in Viet Nam
will be allowed. Foreign capital
contribution shall not exceed 50%
of legal capital of the joint ventures.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
D. Audiovisual Services
With regard to motion picture production, distribution and projection services, all films must have their content censored by Viet Nam's competent authorities.
(a) Motion picture production
(CPC 96112, excl. video tape)
- Motion picture distribution
(CPC 96113, excl. video tape)
Limitations on Market Access Limitations on National Treatment Additional Commitments
(1) Unbound. (1) Unbound.
(2) Unbound. (2) Unbound.
(3) Only in the forms of business (3) None.
cooperation contracts or joint
ventures with Vietnamese partners
who are authorized to provide these
services in Viet Nam. Foreign
capital contribution may not exceed
51% of the legal capital of the joint
venture.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
(1) Unbound. (1) Unbound.
(2) None. (2) None.
(3) Only through business cooperation (3) None.
contract or joint venture with
Vietnamese partners who are
authorized to provide these services
in Viet Nam. Foreign capital
contribution shall not exceed 51%
of the legal capital of the joint
venture.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
WT/ACC/VNM/48/Add.2
Page 29
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 30
WT/ACC/VNM/48/Add.2
(b) Motion picture projection service (1) Unbound. (1) Unbound.
(CPC 96121) (2) None. (2) None.
(3) Only through business cooperation (3) None.
contracts or joint venture with
Vietnamese partners who are
authorized to provide these services
in Viet Nam. Foreign capital
contribution shall not exceed 51%
of legal capital.

Viet Nam's houses of culture, film

projection place, public cinema
clubs and societies and mobile
projection teams are not allowed to
engage in business cooperation
contract or joint-venture with
foreign service suppliers.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
(e) Sound recording (1) Unbound. (1) Unbound.
(2) None. (2) None.
(3) Unbound. (3) Unbound.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES
A. General construction work for (1) Unbound. * (1) Unbound.*
building (2) None. (2) None.
(CPC 512) (3) None, except: (3) None, except that the chief of the
branch has to be a resident in
B. General construction work for civil For the period of 2 years from the Viet Nam.
engineering date of accession, 100% foreign-
(CPC 513) invested enterprises could only
provide services to foreign-invested
C. Installation and assembly work enterprises and foreign-funded
(CPC 514, 516) projects in Viet Nam.

D. Building completion and finishing Foreign enterprises have to be

work juridical persons of a WTO
(CPC 517) Member.

E. Other After 3 years from the date of

(CPC 511, 515, 518) accession, branching is allowed.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.

WT/ACC/VNM/48/Add.2
Page 31
*
Due to lack of technical feasibility.
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 32
WT/ACC/VNM/48/Add.2
4. DISTRIBUTION SERVICES
Measures applicable to all sub-sectors in Distribution Services:

Cigarettes and cigars, books, newspapers and magazines, video records on whatever medium, precious metals and stones, pharmaceutical products and drugs 22 , explosives,
processed oil and crude oil, rice, cane and beet sugar are excluded from the commitments.
A. Commission agents' services (1) Unbound, except none for: (1) Unbound, except as indicated in
(CPC 621, 61111, 6113, 6121) - Distribution of products for Mode 1, market access column.
personal use;
B. Wholesale trade services - Distribution of legitimate
(CPC 622, 61111, 6113, 6121) computer software for personal
and commercial use.
C. Retailing services (2) None. (2) None.
(CPC 631 + 632, 61112, 6113, (3) None, except: (3) None.
6121) 23 A joint venture with a Vietnamese
partner(s) is required, and foreign
capital contribution shall not exceed
49%. As of 1 January 2008, the
49% capital limitation shall be
abolished. As of 1 January 2009,
none.

Upon accession, foreign-invested

companies engaging in distribution
services will be permitted to engage
in the commission agents',
wholesale and retail business of all
legally imported and domestically
produced products except for:
cement and cement clinkers; tyres
(excluding tyres of airplanes);
papers; tractors; motor vehicles;
cars and motorcycles; iron and steel;
audiovisual devices; wines and
spirits; and fertilizers.

22
For the purposes of this schedule "pharmaceuticals and drugs" do not include non-pharmaceutical nutritional supplements in tablet, capsule or powdered form.
23
For transparency purposes, this commitment includes multi-level sales by properly trained and certified Vietnamese individual commission agents away from a fixed
location for which remuneration is received both for the sales effort and for sales support services that result in additional sales by other contracted distributors.
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
Limitations on Market Access Limitations on National Treatment Additional Commitments
As of 1 January 2009, foreign-
invested companies engaging in
distribution services will be
permitted to engage in the
commission agents', wholesale and
retail business of tractors; motor
vehicles; cars and motorcycles.
Within 3 years of Viet Nam's
accession, foreign-invested
companies engaging in distribution
services will be permitted to engage
in the commission agents',
wholesale and retail business of all
legally imported and domestically
produced products.
The establishment of outlets for
retail services (beyond the first one)
shall be allowed on the basis of an
Economic Needs Test (ENT) 24 .

(4) Unbound, except as indicated in the
horizontal section.
D. Franchising services (1) (2) None.
(CPC 8929) (3) None, except a joint venture with a
Vietnamese partner(s) is required,
and foreign capital contribution
shall not exceed 49%. As of
1 January 2008, the 49% capital
limitation shall be abolished. As of
(4) Unbound, except as indicated in the
horizontal section.
(1) (2) None.
(3) None, except that the chief of the
branch has to be a resident in
Viet Nam.

WT/ACC/VNM/48/Add.2
1 January 2009, none.
After 3 years from the date of
accession, branching is allowed.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.

Page 33
24
Applications to establish more than one outlet shall be subject to pre-established publicly available procedures, and approval shall be based on objective criteria. The
main criteria of the ENT include the number of existing service suppliers in a particular geographic area, the stability of market and geographic scale.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 34
WT/ACC/VNM/48/Add.2
5 EDUCATIONAL SERVICES

Only in technical, natural sciences and technology, business administration and business studies, economics, accounting, international law and language training fields.

With regard to points (C), (D), and (E) below: The education content must be approved by Viet Nam's Ministry of Education and Training.
B. Secondary education services (1) Unbound. (1) Unbound.
(CPC 922) (2) None. (2) None.
(3) Unbound. (3) Unbound.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
C. Higher education services (1) Unbound. (1) Unbound.
(CPC 923) (2) None. (2) None.
(3) None, except: (3) Foreign teachers who wish to work
D. Adult education in foreign-invested schools shall
(CPC 924) Upon accession, only in the form of have at least 5 years of teaching
joint-ventures. Majority foreign experience, and their qualifications
E. Other education services ownership of such joint ventures is shall be recognized by the
(CPC 929 including foreign allowed. As of 1 January 2009, competent authority.
language training) 100% foreign-invested education
entities are permitted.

After 3 years from the date of

accession: none.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments
6. ENVIRONMENTAL SERVICES
Access to certain geographic areas may be restricted for national security reasons 25 .
A. Sewage Services (1) Unbound, except related consulting (1) Unbound, except related consulting Foreign companies are allowed to do
(CPC 9401) services. services. business activities in Viet Nam in the
(2) None. (2) None. form of build-operate-transfer (BOT) and
(3) None, except: (3) None. build-transfer-operate (BTO).
Confirming that services supplied in
the exercise of governmental
authority as defined in Article I:3(c)
may be subject to public monopolies
or exclusive rights granted to private
operators.

Upon accession joint ventures

with foreign capital contribution
not exceeding 51 % are allowed
during 4 years after accession.
After that, none.

(4) Unbound, except as indicated in (4) Unbound, except as indicated in

the horizontal section. the horizontal section.
B. Refuse disposal services (1) Unbound, except related consulting (1) None. Foreign companies are allowed to do
(CPC 9402) 26 services. business activities in Viet Nam in the
(2) None. (2) None. form of build-operate-transfer (BOT) and
(3) None, except: (3) None. build-transfer-operate (BTO).
Confirming that services supplied in
the exercise of governmental
authority as defined in Article I:3(c)
may be subject to public monopolies

WT/ACC/VNM/48/Add.2
or exclusive rights granted to private
operators. Foreign ownership is
limited to 51 % during 4 years after
accession. After that, none.
For the purpose of ensuring public
welfare, foreign-invested enterprises
are restricted from collecting refuse

Page 35
25
For greater transparency, this commitment allows the maintenance or adoption of limitations or restrictions for national security reasons that would be justified under
Article XIV and Article XIV bis of the GATS.
26
Import of refuse is forbidden by law. Treatment and disposal of hazardous waste is regulated by Law.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 36
WT/ACC/VNM/48/Add.2
directly from households. They are
only permitted to provide services at
the refuse collection points as
specified by local municipal and
provincial authorities.

(4) Unbound, except as indicated in (4) Unbound, except as indicated in

the horizontal section. the horizontal section.
D. Other services (1) Unbound, except related consulting (1) Unbound, except related consulting
services. services.
- Cleaning services of exhaust gases (2) None. (2) None.
(CPC 94040) and noise abatement (3) None, except: (3) None.
services (CPC 94050) Confirming that services supplied in
the exercise of governmental
authority as defined in Article I:3(c)
may be subject to public monopolies
or exclusive rights granted to private
operators. Foreign ownership is
limited to 51 % during 4 years after
accession. After that, none.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
- Environmental impact assessment (1) None. (1) None.
services (2) None. (2) None.
(CPC 94090*) (3) None, except that foreign ownership (3) None.
is limited to 51% during 4 years
after accession. After that, none.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
7. FINANCIAL SERVICES
A. Insurance and Insurance-Related (1) None for:
Services
a. Direct insurance
(a) Life insurance, excl. health
insurance services
(b) Non-life insurance services
b. Reinsurance and retrocession
c. Insurance intermediation (such as
brokerage and agency)
d. Services auxiliary to insurance
(such as consultancy, actuarial, risk
assessment and claim settlement)
Limitations on Market Access Limitations on National Treatment Additional Commitments
(1) None.
- Insurance services provided to
enterprises with foreign-invested
capital, foreigners working in
Viet Nam;
- Reinsurance services;
- Insurance services in
international transportation,
including insurance of risks
relating to:
+ international maritime transport
and international commercial
aviation, with such insurance to
cover any or all of the following:
the goods being transported, the
vehicle transporting the goods
and any liability arising there-
from; and
+ goods in international transit;
- Insurance broking and
reinsurance broking services;
- Consultancy, actuarial, risk
assessment and claim settlement
services.
WT/ACC/VNM/48/Add.2
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Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 38
WT/ACC/VNM/48/Add.2
(2) None. (2) None.
(3) None, except: (3) None.

100% foreign-invested insurance

enterprises shall not be allowed to
engage in statutory insurance
business, including motor vehicle
third party liability, insurance in
construction and installation,
insurance for oil and gas projects,
and insurance for projects and
construction works of high danger
to public security and the
environment. As of 1 January 2008,
this limitation shall be abolished.

After 5 years from the date of

accession, non-life branches of
foreign insurance enterprises shall
be permitted, subject to prudential
regulations.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
B. Banking and Other Financial Services
Commitments with respect to banking and other financial services are undertaken in accordance with relevant laws and regulations promulgated by competent authorities
of Viet Nam to ensure the consistency with Article VI of the GATS and Para 2 (a) of the Annex on Financial Services.
As a general rule and on a non-discriminatory basis, the offer of banking and other financial services or products is subject to relevant institutional and juridical form
requirements.
(a) Acceptance of deposits and other
repayable funds from the public
(b) Lending of all types, including
consumer credit, mortgage credit,
factoring and financing of
commercial transaction
(c) Financial leasing
(d) All payment and money
transmission services, including
credit, charge and debit cards,
travellers' cheques and bankers
drafts
(e) Guarantees and commitments
(f) Trading for own account or for
account of customers, whether on an
exchange, in an over-the-counter
market or otherwise, the following:
- Money market instrument
(including cheques, bills, certificates
of deposits);
- Foreign exchange;
- Exchange rate and interest rate
instrument incl products such as
swaps, forward rate agreements;
- Bullion.
(h) Money broking
Limitations on Market Access Limitations on National Treatment Additional Commitments
(1) Unbound, except B(k) and B(l). (1) Unbound, except B(k) and B(l).
(2) None. (2) None.
(3) None, except: (3) None, except:
(a) Foreign credit institutions are only (a) The conditions for the
permitted to establish commercial establishment of a branch of a
presence in Viet Nam in the foreign commercial bank in
following forms: Viet Nam:
(i) With respect to foreign
commercial banks: - The parent bank has total assets of
representative office, branch of more than US$20 billion at the end
foreign commercial bank, of the year prior to application.
commercial joint venture bank
with foreign capital contribution
not exceeding 50% of chartered
capital, joint venture financial
leasing company, 100% foreign-
invested financial leasing
company, join venture finance
company and 100% foreign-
invested finance company, and,
beginning on 1 April 2007,
WT/ACC/VNM/48/Add.2
100% foreign-owned banks are
permitted.
(ii) With respect to foreign finance
companies: representative
office, joint venture finance
company, 100% foreign-
invested finance company, joint
Page 39
venture financial leasing
company and 100% foreign-
invested financial leasing
company.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
(i) Asset management, such as cash or
portfolio management, all forms of
collective investment management,
pension fund management,
custodial, depository and trust
services
(j) Settlement and clearing services for
financial assets, including securities,
derivative products, and other
negotiable instruments
(k) Provision and transfer of financial
information, and financial data
processing and related software by
suppliers of other financial services
(l) Advisory, intermediation and other
auxiliary financial services on all
activities listed in subparagraphs
from (a) to (k), including credit
reference and analysis, investment
and portfolio research and advice,
advice on acquisitions and on
corporate restructuring and strategy
Limitations on Market Access Limitations on National Treatment Additional Commitments
Page 40
WT/ACC/VNM/48/Add.2
(iii) With respect to foreign
financial leasing companies:
representative office, joint
venture financial leasing
company and 100% foreign-
invested financial leasing
company.
(b) During 5 years from the date of (b) The conditions for the establishment
accession, Viet Nam may limit the of a joint venture bank or a 100%
right of a foreign bank branch to foreign-owned bank:
accept deposits in Vietnamese Dong
from Vietnamese natural persons - The parent bank has total assets of
with which the bank does not have a more than US$10 billion at the end
credit relationship to a ratio of the of the year prior to application.
branch's paid-in capital according to
the schedule below:
- 1 January 2007: 650%
of legal paid-in capital;
- 1 January 2008: 800%
of legal paid-in capital;
- 1 January 2009: 900%
of legal paid-in capital;
- 1 January 2010: 1,000%
of legal-paid-in capital;
- 1 January 2011: Full national
treatment.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
(c) Equity participation:
Limitations on Market Access Limitations on National Treatment Additional Commitments
(c) The conditions for the establishment
of a 100% foreign-invested finance
(i) Viet Nam may limit equity company or a joint venture finance
participation by foreign credit company, a 100% foreign-invested
institutions in equitized financial leasing company or a joint-
Vietnamese state-owned banks venture financial leasing company:
to the same level as equity
participation by Vietnamese - The foreign credit institution has
banks. total assets of more than
(ii) For capital contribution in the US$10 billion at the end of the year
form of buying shares, the total prior to application.
equity held by foreign
institutions and individuals in
each Viet Nam's joint-stock
commercial bank may not
exceed 30% of the bank's
chartered capital, unless
otherwise provided by
Viet Nam's laws or authorized
by a Viet Nam's competent
authority.

(d) A branch of foreign commercial

bank:

- is not allowed to open other

transaction points outside its
branch office.

WT/ACC/VNM/48/Add.2
(e) Upon accession, foreign credit
institutions are allowed to issue
credit cards on a national treatment
basis.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.

Page 41
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

C. Securities
(f) Trading for own account or for
account of customers, whether on an (3) Upon accession, foreign securities
exchange, in an over-the-counter
market or otherwise, the following:
- Derivative products incl. futures
and options;
- Transferable securities;
- Other negotiable instruments
and financial assets, excluding
bullion.
(g) Participation in issues of all kinds of
securities incl. under-writing and
placement as an agent (publicly or
privately), provision of services
related to such issues
(i) Asset management, such as
portfolio management, all forms of
collective investment management,
pension fund management, custodial
depository and trust services
Page 42
WT/ACC/VNM/48/Add.2
(1) Unbound, except services C(k) and (1) Unbound.
C(l).
(2) None. (2) None.
(3) None.
service suppliers shall be permitted
to establish representative offices
and joint ventures with Vietnamese
partners in which foreign capital
contribution not exceeding 49%.
After 5 years from the date of
accession, securities service
suppliers with 100% foreign-
invested capital shall be permitted.
For services from C(i) to C(l), after
5 years from the date of accession,
branches of foreign securities
services suppliers shall be
permitted.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.

(j) Settlement and clearing services for

securities, derivative products, and
other securities-related instruments

(k) Provision and transfer of financial

information, and related software by
suppliers of securities services

(l) Advisory, intermediation and other

auxiliary securities-related
excluding (f), including investment
and portfolio research and advice,
advice on acquisitions and on
corporate restructuring and strategy
(for other services under (l), refer to
(l) under banking sector)
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
8. HEALTH RELATED AND SOCIAL SERVICES
A. Hospital services
(CPC 9311)
B. Medical and dental services
(CPC 9312)
Limitations on Market Access Limitations on National Treatment Additional Commitments
(1) None. (1) None.
(2) None. (2) None.
(3) Foreign service suppliers are (3) None.
permitted to provide services
through the establishment of 100%
foreign-invested hospital, joint
venture with Vietnamese partners or
through business cooperation
contract.

The minimum investment capital for

a commercial presence in hospital
services must be at least
US$20 million for a hospital,
US$2 million for a policlinic unit
and US$200,000 for a specialty unit.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
9. TOURISM AND TRAVEL RELATED SERVICES
A. Hotel and restaurant including (1) None. (1) None.
(2) None. (2) None.
- Lodging services (3) None, except for a period of 8 years (3) None.
(CPC 64110) from the accession date the services
provided should be in parallel with
- Catering food investment in hotel construction,
(CPC 642) and renovation, restoration or
drink services acquisition. None afterwards.

WT/ACC/VNM/48/Add.2
(CPC 643) (4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.

Page 43
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

B. Travel agencies and tour operator (1) None.
services (2) None.
(CPC 7471) (3) None, except that:
foreign service suppliers are
permitted to provide services in the
form of joint ventures with
Vietnamese partners with no
limitation on foreign capital
contribution.
Page 44
WT/ACC/VNM/48/Add.2
(1) None.
(2) None.
(3) None, except tourist guides in
foreign-invested enterprises shall be
Vietnamese citizens. Foreign
service supplying enterprises can
only do inbound services and
domestic travel for inbound tourists
as an integral part of inbound
services.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES
A. Entertainment services (1) Unbound. (1) Unbound.
(including theatre, live bands and (2) None. (2) None.
circus services) (3) Unbound except after 5 years from (3) None.
(CPC 9619) the date of accession, joint ventures
with foreign capital contribution not
exceeding 49% are permitted.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
D. Other (1) Unbound. (1) Unbound.
(2) None. (2) None.
- Electronic games business (3) Only through business cooperation (3) None.
(CPC 964**) contract or joint-venture with
Vietnamese partners who are
specifically authorized to provide
these services. Foreign capital
contribution shall not exceed 49%
of the legal capital of the joint
ventures.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
11. TRANSPORT SERVICES
A. Maritime Transport Services
(a) Passenger transportation less
cabotage
(CPC 7211)
(b) Freight transportation less cabotage
(CPC 7212)
Limitations on Market Access
(1) Unbound, except international
freight transportation: None.
(2) None.
(3) (a) Establishment of registered
companies for the purpose of
operating a fleet under the national
flag of Viet Nam:
After 2 years from the date of
accession, foreign service suppliers
are permitted to establish joint-
ventures with foreign capital
contribution not exceeding 49% of
total legal capital. Foreign seafarers
may be permitted to work in ships
under the national flag of Viet Nam
(or registered in Viet Nam) owned
by joint-ventures in Viet Nam but
not exceeding 1/3 of total
employees of the ships. The Master
or first chief executive must be
Vietnamese citizen.
Limitations on National Treatment
(1) Unbound, except international
freight transportation: None.
(2) None.
(3) None.
Additional Commitments
The following services at the port are
made available to international maritime
transport suppliers on reasonable and
non-discriminatory terms and conditions:
1. Pilotage;
2. Towing and tug assistance;
3. Provisioning, fuelling and watering
4. Garbage collecting and ballast waste
disposal;
5. Port Captain's/Harbour Master's
services;
6. Navigation aids;
7. Shore-based operational services
essential to ship operations,
including communications, water
and electrical supplies;
8. Emergency repair facilities;
9. Anchorage, berth and berthing
services;
10. Access to maritime agency
services. 27

WT/ACC/VNM/48/Add.2
Page 45
27
With respect to the access to and use of maritime agency services mentioned in the Additional Commitments column, where road, rail, inland waterways, coastal and
inland shipping, and related auxiliary services are not otherwise fully covered in the schedule, a multimodal transport operator shall have the ability to access Vietnamese
maritime agency services suppliers to rent, hire or charter trucks, railway carriages, or barges and related equipment, for the purpose of onward forwarding of international
cargoes carried by sea.
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 46
WT/ACC/VNM/48/Add.2
(b) Other forms of commercial presence
for the supply of international
maritime transport services 28 :
Upon accession, foreign shipping
companies can establish joint
ventures with 51% foreign
ownership. After 5 years from the
date of accession, foreign shipping
companies can establish 100%
foreign-invested enterprises.

Upon accession, foreign-invested

enterprises are only permitted to
carry out activities from (1) to (5) as
indicated below:

1. Marketing and sales maritime

transport services through direct
contact with customers, from
quotation to invoicing;
2. Acting on behalf of the cargo
owners;
3. Provision of required business
information;
4. Preparation of documentation
concerning transport documents
including customs documents,
or other documents related to the
origin and character of the goods
transported; and
5. Provision of maritime transport
services including cabotage
services by Vietnamese flagged
vessels for the supply of
integrated transport services.

28
"Other forms of commercial presence for the supply of international maritime transport services" means the ability for foreign shipping companies to undertake locally
activities which are related to the cargoes carried by them and necessary for the supply of the integrated transport service to their customers, within which the international
maritime transport constitutes a substantial elements and is supplied by the concerned foreign shipping company.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments
After 5 years from the date of
accession, activities from (6) to (7)
shall be allowed.

6. Acting on behalf of the

company, organising the call of
the ship or taking over cargoes
when required;
7. Negotiate and sign contracts for
road, rail, inland waterways
transportation related to cargoes
transported by the company.

The number of joint ventures by

foreign shipping companies will be
limited to 5 companies upon
accession. Three additional
companies will be allowed every
two years thereafter. After 5 years
from the date of accession, no
limitation on the number of joint
ventures.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
Maritime Auxiliary Services (1) Unbound. (1) Unbound.
(2) None. (2) None.
- Container handling services (3) None, except that upon accession (3) None.
(CPC 7411) 29 joint ventures with foreign capital

WT/ACC/VNM/48/Add.2
contribution not exceeding 50% can
be established.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.

Page 47
29
Public utility concession or licensing procedures may apply in case of occupation of the public domain.
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 48
WT/ACC/VNM/48/Add.2
- Customs Clearance Services 30 (1) Unbound. * (1) Unbound.*
(2) None. (2) None.
(3) None, except that upon accession (3) None.
joint ventures with foreign capital
contribution not exceeding 51% can
be established. After 5 years, joint
ventures can be established with no
foreign ownership limitation.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
- Container Station and Depot (1) Unbound.* (1) Unbound.*
Services 31 (2) None. (2) None.
(3) None, except that upon accession (3) None.
joint ventures with foreign capital
contribution not exceeding 51% can
be established. Seven years upon
accession, none.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
B. Internal Waterways Transport (1) Unbound. (1) Unbound.
(2) None. (2) None.
(a) Passenger transport (3) Upon accession, foreign service (3) None.
(CPC 7221) suppliers are permitted to provide
services only through the
(b) Freight transport establishment of joint ventures with
(CPC 7222) Vietnamese partners in which the
capital contribution of foreign side
not exceeding 49% of total legal
capital.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.

30
"Customs clearance services" (alternatively "customs house brokers’ services") means activities consisting in carrying out on behalf of another party customs
formalities concerning import, export or through transport of cargoes, whether this service is the main activity of the service provider or a usual complement of its main activity.
*
A commitment on this mode of delivery is not feasible.
31
"Container station and depot services" means activities consisting in storing containers, whether in port areas or inland, with a view to their stuffing/stripping,
repairing and making them available for shipments.
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
C. Air Transport Services
(a) Sales and marketing air products
services
(b) Computer reservation services
(c) Maintenance and repair of aircraft
(CPC 8868**)
Limitations on Market Access Limitations on National Treatment Additional Commitments
(1) None. (1) None.
(2) None. (2) None.
(3) Airlines are permitted to provide (3) None.
service in Viet Nam through their
ticketing offices or agents in
Viet Nam.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
(1) None, except the foreign service (1) None.
supplier must use public
telecommunication network under
the management of Viet Nam
telecommunication authority.
(2) None, except as indicated in (2) None.
Mode 1.
(3) None, except as indicated in (3) None.
Mode 1.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
(1) None. (1) None.
(2) None. (2) None.
(3) Upon accession, joint-ventures are (3) None.
permitted with the capital
contribution of foreign side not
exceeding 51%. After 5 years from
the date of accession, 100% foreign-
invested enterprises shall be
allowed.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the

WT/ACC/VNM/48/Add.2
horizontal section. horizontal section.

Page 49
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 50
WT/ACC/VNM/48/Add.2
E. Rail Transport Services (1) Unbound. (1) Unbound.
(2) None. (2) None.
(a) Passenger transportation (3) Unbound except: Foreign suppliers (3) Unbound.
(CPC 7111) are permitted to provide freight
transport services through the
(b) Freight transportation establishment of joint ventures with
(CPC 7112) Vietnamese partners in which the
capital contribution of foreign side
not exceeding 49% of the total legal
capital.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
F. Road Transport Services (1) Unbound. (1) Unbound.
(2) None. (2) None.
(a) Passenger transportation (3) None, except: (3) None.
(CPC 7121+7122)
Upon accession, foreign service
(b) Freight transportation suppliers are permitted to provide
(CPC 7123) passenger and freight transport
services through business
cooperation contracts or joint-
ventures with the capital
contribution of foreign side not
exceeding 49%.

After 3 years from the date of

accession, subject to the needs of
the market 32 , joint-ventures with
foreign capital contribution not
exceeding 51% may be established
to provide freight transport services.

One hundred % of joint-venture's

drivers shall be Vietnamese citizen.

(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.

32
The criteria taken into account are among others: creation of new jobs; positive foreign currency balance; introduction of advanced technology, including management
skill; reduced industrial pollution; professional training for Vietnamese workers; etc.
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors
H. Services Auxiliary to all Modes of (1) Unbound.
Transport
(a) Container handling services, except
services provided at airports
(part of CPC 7411)
(b) Storage and warehouse services
(CPC 742)
(c) Freight transport agency services
(CPC 748) 33
Limitations on Market Access Limitations on National Treatment Additional Commitments
(1) Unbound.
(2) None. (2) None.
(3) Upon accession, foreign service (3) None.
suppliers are only permitted to
provide services through the
establishment of joint ventures with
Vietnamese partners with the
capital contribution of foreign side
not exceeding 50%.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.
(1) Unbound. * (1) Unbound.
(2) None. (2) None.
(3) None, except that upon accession (3) None.
joint ventures with foreign capital
contribution not exceeding 51% can
be established. Seven years after
accession, none.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.

WT/ACC/VNM/48/Add.2
33
Including freight forwarding services. These services mean the activities consisting of organizing and monitoring shipment operations on behalf of shippers, through
the acquisition of transport and related services, preparation of documentation and provision of business information.
*
A commitment on this mode of delivery is not feasible.

Page 51
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural person
Sectors and sub-sectors Limitations on Market Access Limitations on National Treatment Additional Commitments

Page 52
WT/ACC/VNM/48/Add.2
(d) Other (1) Unbound, except freight brokerage (1) Unbound, except freight brokerage
(part of CPC 749) 34 services: None after 5 years from services: None after 5 years from
the date of accession. the date of accession.
(2) None. (2) None.
(3) Upon accession, foreign service (3) None.
suppliers are only permitted to
provide services through the
establishment of joint ventures with
Vietnamese partners with the capital
contribution of foreign side not
exceeding 49%. After 3 years from
the date of accession, this limitation
shall be 51%. Four years thereon,
this capital limitation shall be
abolished.
(4) Unbound, except as indicated in the (4) Unbound, except as indicated in the
horizontal section. horizontal section.

34
Include the following activities: bill auditing; freight brokerage services; freight inspection, weighing and sampling services; freight receiving and acceptance services;
transportation document preparation services. These services are provided on behalf of cargo owners.
 WT/ACC/VNM/48/Add.2
Page 53

REFERENCE PAPER

I. SCOPE

The following are definitions and principles on the regulatory framework for the basic
telecommunications services.

Definitions

Users mean service consumers and service suppliers.

Essential facilities mean facilities of a public telecommunications transport network or service

that

(a) are exclusively or predominantly provided by a single or limited number of suppliers;

and
(b) cannot feasibly be economically or technically substituted in order to provide a
service.

A major supplier is a supplier which has the ability to materially affect the terms of
participation (having regard to price and supply) in the relevant market for basic telecommunications
services as a result of:

(a) control over essential facilities; or

(b) use of its position in the market.

1. Competitive safeguards

1.1 Prevention of anti-competitive practices in telecommunications

Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone
or together, are a major supplier from engaging in or continuing anti-competitive practices.

1.2 Safeguards

The anti-competitive practices referred to above shall include in particular:

(a) engaging in anti-competitive cross-subsidization;

(b) using information obtained from competitors with anti-competitive results; and
(c) not making available to other services suppliers on a timely basis technical
information about essential facilities and commercially relevant information which
are necessary for them to provide services.

2. Interconnection

2.1 This section applies to linking with suppliers providing public telecommunications transport
networks or services in order to allow the users of one supplier to communicate with users of
another supplier and to access services provided by another supplier, where specific
commitments are undertaken.
WT/ACC/VNM/48/Add.2
Page 54

2.2 Interconnection to be ensured

Interconnection with a major supplier will be ensured at any technically feasible point in the
network. Such interconnection is provided.

(a) under non-discriminatory terms, conditions (including technical standards and

specifications) and rates and of a quality no less favourable than that provided for its
own like services or for like services of non-affiliated service suppliers or for its
subsidiaries or other affiliates;
(b) in a timely fashion, on terms, conditions (including technical standards and
specifications) and cost-oriented rates that are transparent, reasonable, having regard
to economic feasibility, and sufficiently unbundled so that the supplier need not pay
for network components or facilities that it does not require for the service to be
provided; and
(c) upon request, at points in addition to the network termination points offered to the
majority of users, subject to charges that reflect the cost of construction of necessary
additional facilities.

2.3 Public availability of the procedures for interconnection negotiations

The procedures applicable for interconnection to a major supplier will be made publicly
available.

2.4 Transparency of interconnection arrangements

It is ensured that a major supplier will make publicly available either its interconnection
agreements or a reference interconnection offer.

2.5 Interconnection: dispute settlement

A service supplier requesting interconnection with a major supplier will have recourse, either:

(a) at any time; or

(b) after a reasonable period of time which has been made publicly known to an
independent domestic body, which may be a regulatory body as referred to in
paragraph 5 below, to resolve disputes regarding appropriate terms, conditions and
rates for interconnection within a reasonable period of time, to the extent that these
have not been established previously.

3. Universal service

Any Member has the right to define the kind of universal service obligation it wishes to
maintain. Such obligations will not be regarded as anti-competitive per se, provided they are
administered in a transparent, non-discriminatory and competitively neutral manner and are
not more burdensome than necessary for the kind of universal service defined by the Member.

4. Public availability of licensing criteria

Where a licence is required, the following will be made publicly available:

(a) all the licensing criteria and the period of time normally required to reach a decision
concerning an application for a licence; and
(b) the terms and conditions of individual licenses.
 WT/ACC/VNM/48/Add.2
Page 55

The reasons for the denial of a licence will be made known to the applicant upon request.

5. Independent regulators

The regulatory body is separate from, and not accountable to, any supplier of basic
telecommunications services. The decisions of and the procedures used by regulators shall be
impartial with respect to all market participants.

6. Allocation and use of scarce resources

Any procedures for the allocation and use of scarce resources, including frequencies, numbers
and rights of way, will be carried out in an objective, timely, transparent and non-
discriminatory manner. The current state of allocated frequency bands will be made publicly
available, but detailed identification of frequencies allocated for specific government uses is
not required.

Sectors or sub-sectors
All sectors
Commercial presence.
Audiovisual services
- Production, distribution
and projection of television
programmes and
cinematographic works.
Audiovisual services
- Production and distribution
of television programmes
and cinematographic
works.
Audiovisual services
- Production and distribution
of audiovisual works
through broadcasting
transmission to the public.
Maritime transport.
Sea-transport services:
- Internal road freight
transportation by lorry;
- cargo storage and
warehousing; and
- container yard.
LIST OF ARTICLE II (MFN) EXEMPTIONS
Description of measures (to be applied to
Countries to which the
sector) indicating its inconsistency with
measures applied
Article II
Measures extending preferential treatment All countries that have
pursuant to bilateral investment treaties. signed bilateral investment
treaties with Viet Nam.
Measures based upon co-production WTO Members with which
agreements of audiovisual works, which such bilateral or plurilateral
confer National Treatment to audiovisual agreements are in force, now
works covered by such agreements. or in the future.
Measures granting the benefit of support WTO Members with which
programmes to audiovisual works, and bilateral and plurilateral
suppliers of such works meeting origin agreements have been signed
criteria. in the area of cultural
cooperation.
Measures which extend National Treatment to WTO Members with which
audiovisual works which meet certain origin bilateral or plurilateral
criteria regarding access to broadcasting agreements have been
transmission. concluded in the area of
cultural cooperation.
Measures based upon agreements covering the All WTO Members with
normal business operations of fully owned whom maritime transport
subsidiaries of foreign shipping companies. cooperation may be
desirable.
The three sub-sectors are subject to Republic of Singapore.
preferential treatment under Maritime
Agreement between Viet Nam and Singapore.
__________
Page 56
WT/ACC/VNM/48/Add.2
Conditions creating the need for
Intended duration
the MFN exemption
Indefinite Foster investment in Viet Nam.
Indefinite The aim of these agreements is
to promote cultural links
between the countries
concerned.
Indefinite These programmes aim at
preserving and promoting the
cultural identity of countries
with which Viet Nam has long-
standing cultural links.
Indefinite These measures aim, within the
sector, to promote cultural
values both within Viet Nam,
and with other countries,
including in the region.
5 years Bilateral Agreements.
10 years Bilateral Agreement.
 27 October 2006

Schedule CLX - Socialist Republic of Viet Nam

This Schedule is authentic only in the English language

3
 Schedule CLX - Socialist Republic of Viet Nam
This Schedule is authentic only in the English language

PART I - MOST-FAVOURED-NATION TARIFF

SECTION I - Agricultural Products
SECTION I - A Tariffs

Notes:
1. Where there is a rate indicated in the "Final Bound" column, the tariff reduction for that tariff line shall be implemented in equal annual stages beginning from 1 January
following the date of accession of the Socialist Republic of Viet Nam to the WTO. Successive reductions shall be implemented on 1 January of each year until the final bound
rate is reached as indicated in the "implementation" column. However, there are a few tariff lines that deviate from equal annual cuts, which are noted in the implementation
column accordingly. The reduced rate will in each stage be rounded off to the first decimal.
2. Vietnam shall maintain:
a) Its applied rate, including other duties and charges, for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than that for HS 1201 (soya
beans, whether or not broken);
b) Its applied rate, including other duties and charges, for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours
and meals of soya beans);
c) Its applied rate, including other duties and charges, for HS 1514 (except HS 1514.91, 1514.99) (rape or colza (canola) oil and its fractions, whether or not refined, but
not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified). Specifically:
- For non-refined: HS 1514.11.00, 1514.19.20 at a level not higher than that for HS 1507.10.00, 1507.90.20
- For refined: HS 1514.19.10, 1514.19.90 at a level not higher than that for HS 1507.90.10, 1507.90.90
d) Its applied rate, including other duties and charges, for HS 2306.41, 2306.49 (oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of rape and colza (canola) oil), at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form
of pellets, resulting from the extraction of soya bean oil);
e) No later than three years from the date of accession, its applied rate, including other duties and charges, for feed peas (HS 0713.10.90 for animal feed) at a level no
higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil);
f) Its applied rate for wine made from grapes naturally frozen on the vine, classified under HS 2204.21.11, at a level no higher than the lowest tariff rate applied to any tariff
line in HS heading 2204.

Bound rate at Present Concession first

date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
0101 Live horses, asses, mules and hinnies.
01011000 - Pure-bred breeding animals 0 0
010190 - Other:
01019010 - - Race horses 5 0
01019020 - - Other horses 5 0
01019090 - - Other 5 0
0102 Live bovine animals.

4
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
01021000 - Pure-bred breeding animals 0 AU,CA 0
010290 - Other:
01029010 - - Oxen 10 CA 0
01029020 - - Buffaloes 5 CA 0
01029090 - - Other 5 AU,CA 0
0103 Live swine.
01031000 - Pure-bred breeding animals 0 CA,US 0
- Other:
01039100 - - Weighing less than 50 kg 5 CA,US 0
01039200 - - Weighing 50 kg or more 5 CA,US 0
0104 Live sheep and goats.
010410 - Sheep:
01041010 - - Pure-bred breeding 0 UY 0
01041090 - - Other 5 UY 0
010420 - Goats:
01042010 - - Pure-bred breeding animals 0 0
01042090 - - Other 5 0
0105 Live poultry, that is to say, fowls of the
species Gallus domesticus, ducks, geese,
turkeys and guinea fowls.
- Weighing not more than 185 g:
010511 - - Fowls of the species Gallus domesticus:
01051110 - - - Breeding fowls 0 0
01051190 - - - Other 20 10 2012 0
010512 - - Turkeys:
01051210 - - - Breeding turkeys 0 0
01051290 - - - Other 10 0
010519 - - Other:
01051910 - - - Breeding ducklings 0 0
01051920 - - - Other ducklings 10 0
01051930 - - - Breeding goslings 0 0
01051940 - - - Other goslings 10 0
01051950 - - - Breeding guinea fowls 0 0
01051990 - - - Other 10 0
- Other:
010592 - - Fowls of the species Gallus domesticus,
weighing not more than 2,000 g:
01059210 - - - Breeding fowls 0 0
01059220 - - - Fighting cocks 5 0
01059290 - - - Other 10 0

5
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
010593 - - Fowls of the species Gallus domesticus,
weighing more than 2,000 g:
01059310 - - - Breeding fowls 0 0
01059320 - - - Fighting cocks 5 0
01059390 - - - Other 10 0
010599 - - Other:
01059910 - - - Breeding ducks 0 0
01059920 - - - Other ducks 5 0
01059930 - - - Breeding geese, turkeys and guinea 0 0
fowls
01059940 - - - Other geese, turkeys and guinea fowls 5 0
0106 Other live animals.
- Mammals:
01061100 - - Primates 5 0
01061200 - - Whales, dolphins and porpoises 5 0
(mammals of the order Cetacea); manatees
and dugongs (mammals of the order
Sirenia)
01061900 - - Other 5 0
01062000 - Reptiles (including snakes and turtles) 5 0
- Birds:
01063100 - - Birds of prey 5 0
01063200 - - Psittaciformes (including parrots, 5 0
parakeets, macaws and cockatoos)
01063900 - - Other 5 0
010690 - Other:
01069010 - - For human consumption 5 0
01069090 - - Other 5 0
02 Chapter 2 - Meat and edible meat offal
0201 Meat of bovine animals, fresh or chilled.
02011000 - Carcasses and half-carcasses 35 30 2012 NZ 0
02012000 - Other cuts with bone in 20 NZ,US 0
02013000 - Boneless 20 14 2012 AR,AU,NZ,US,UY 0
0202 Meat of bovine animals, frozen.
02021000 - Carcasses and half-carcasses 20 CA,NZ,US 0
02022000 - Other cuts with bone in 20 CA,NZ,PY,US,UY 0
02023000 - Boneless 20 14 2012 AR,AU,CA,NZ,PY,US, 0
UY
0203 Meat of swine, fresh, chilled or frozen.
- Fresh or chilled:
02031100 - - Carcasses and half-carcasses 30 25 2012 CA,US 0

6
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
02031200 - - Hams, shoulders and cuts thereof, with 30 25 2012 CA,US 0
bone in
02031900 - - Other 30 25 2012 CA,US 0
- Frozen:
02032100 - - Carcasses and half carcasses 30 15 2012 CA,US 0
02032200 - - Hams, shoulders and cuts thereof, with 30 15 2012 CA,US 0
bone in
02032900 - - Other 30 15 2012 CA,US 0
0204 Meat of sheep or goats, fresh, chilled or
frozen.
02041000 - Carcasses and half-carcasses of lamb, 10 7 2010 NZ 0
fresh or chilled
- Other meat of sheep, fresh or chilled:
02042100 - - Carcasses and half-carcasses 10 7 2010 NZ 0
02042200 - - Other cuts with bone in 10 7 2010 AU,NZ 0
02042300 - - Boneless 10 7 2010 AU,NZ 0
02043000 - Carcasses and half-carcasses of lamb, 10 7 2010 NZ 0
frozen
- Other meat of sheep, frozen:
02044100 - - Carcasses and half-carcasses 10 7 2010 NZ 0
02044200 - - Other cuts with bone in 10 7 2010 AU,NZ 0
02044300 - - Boneless 10 7 2010 AU,NZ 0
02045000 - Meat of goats 10 7 2010 0
02050000 Meat of horses, asses, mules or hinnies, 10 0
fresh, chilled or frozen.
0206 Edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules or
hinnies, fresh, chilled or frozen.
02061000 -Of bovine animals, fresh or chilled 15 CA,NZ 0
- Of bovine animals, frozen:
02062100 - - Tongues 15 8 2011 CA,NZ,US 0
02062200 - - Livers 15 8 2011 CA,NZ,US 0
02062900 - - Other 15 8 2011 CA,NZ,US 0
02063000 - Of swine, fresh or chilled 15 8 2011 CA,US 0
- Of swine, frozen:
02064100 - - Livers 15 8 2011 CA,US 0
02064900 - - Other 15 8 2011 CA,US 0
02068000 - Other, fresh or chilled 10 CA 0
02069000 - Other, frozen 10 CA,NZ 0
0207 Meat and edible offal, of the poultry of
heading 01.05, fresh, chilled or frozen.
- Of fowls of the species Gallus domesticus:

7
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
02071100 - - Not cut in pieces, fresh or chilled 40 CA 0
02071200 - - Not cut in pieces, frozen 40 CA 0
02071300 - - Cuts and offal, fresh or chilled 40 CA 0
020714 - - Cuts and offal, frozen:
02071410 - - - Wings 20 CA,US 0
02071420 - - - Thighs 20 CA,US 0
02071430 - - - Livers 20 CA,US 0
02071490 - - - Other 20 CA,US 0
- Of turkeys:
02072400 - - Not cut in pieces, fresh or chilled 40 CA 0
02072500 - - Not cut in pieces, frozen 40 CA 0
02072600 - - Cuts and offal, fresh or chilled 40 CA 0
020727 - - Cuts and offal, frozen:
02072710 - - - Livers 20 CA,CN,US 0
02072790 - - - Other 20 CA,CN,US 0
- Of ducks, geese or guinea fowls:
020732 - - Not cut in pieces, fresh or chilled:
02073210 - - - Of ducks 40 CA 0
02073220 - - - Of geese or guinea fowls 40 CA 0
020733 - - Not cut in pieces, frozen:
02073310 - - - Of ducks 40 CA 0
02073320 - - - Of geese or guinea fowls 40 CA 0
02073400 - - Fatty livers, fresh or chilled 15 CA 0
02073500 - - Other, fresh or chilled 15 CA 0
020736 - - Other, frozen:
02073610 - - - Fatty livers 15 CA,CN 0
02073620 - - - Cuts of ducks 15 CA,CN 0
02073630 - - - Cuts of geese or guinea fowls 15 CA,CN 0
0208 Other meat and edible meat offal, fresh,
chilled or frozen.
02081000 - Of rabbits or hares 10 0
02082000 - Frogs' legs 10 0
02083000 - Of primates 20 10 2012 0
02084000 - Of whales, dolphins and porpoises 20 10 2012 0
(mammals of the order Cetacea); of
manatees and dugongs (mammals of the
order Sirenia)
02085000 - Of reptiles (including snakes and turtles) 20 10 2012 0
02089000 - Other 10 5 2009 AU,US 0

8
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
02090000 Pig fat, free of lean meat, and poultry fat, 20 10 2012 CA,US 0
not rendered or otherwise extracte, fresh,
chilled, frozen, salted, in brine, dried or
smoked.
0210 Meat and edible meat offal, salted, in brine,
dried or smoked; edible flours and meals of
meat or meat offal.
- Meat of swine:
02101100 - - Hams, shoulders and cuts thereof, with 20 10 2012 CA,US 0
bone in
02101200 - - Bellies (streaky) and cuts thereof 20 10 2012 CA,US 0
021019 - - Other:
02101910 - - - Bacon 20 10 2012 CA,US 0
02101920 - - - Ham, boneless 20 10 2012 CA,US 0
02101990 - - - Other 20 10 2012 CA,US 0
02102000 - Meat of bovine animals 20 15 2010 CA 0
- Other, including edible flours and meals of
meat and meat offal:
02109100 - - Of primates 20 CA 0
02109200 - - Of whales, dolphins and porpoises 20 CA 0
(mammals of the order Cetacea); of
manatees and dugongs (mammals of the
order Sirenia)
02109300 - - Of reptiles (including snakes and turtles) 20 0
021099 - - Other:
02109910 - - - Freeze dried chicken dice 20 CA 0
02109920 - - - Dried pork skin 20 CA 0
02109990 - - - Other 20 CA 0
04 Chapter 4 - Dairy produce; birds eggs;
natural honey; edible products of animal
origin, not elsewhere specified or included
0401 Milk and cream, not concentrated nor
containing added sugar or other sweetening
matter.
04011000 - Of a fat content, by weight, not exceeding 20 18 2009 AU,NZ 0
1%
04012000 - Of a fat content, by weight, exceeding 1% 20 18 2009 AU,NZ 0
but not exceeding 6%
04013000 - Of a fat content, by weight, exceeding 6% 20 18 2009 AU,NZ 0
0402 Milk and cream, concentrated or containing
added sugar or other sweetening matter.

9
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
040210 - In powder, granules or other solid forms,
of a fat content, by weight, not exceeding
1.5%:
- - Fit for human consumption:
04021011 - - - Not containing added sugar or other 10 AU,CA,CE25,NZ,US 0
sweetening matter, in powder form
04021012 - - - Not containing added sugar or other 30 25 2012 AU,CA,CE25,NZ,US 0
sweetening matter, in other form
04021013 - - - Other, in powder form 30 25 2012 AU,CA,CE25,NZ,US 0
04021019 - - - Other, in other form 35 30 2012 AU,CA,CE25,NZ,US 0
- - Other:
04021021 - - - Not containing added sugar or other 10 AU,CA,CE25,NZ,US 0
sweetening matter, in powder form
04021022 - - - Not containing added sugar or other 30 25 2012 AU,CA,CE25,NZ,US 0
sweetening matter, in other form
04021023 - - - Other, in powder form 35 30 2012 AU,CA,CE25,NZ,US 0
04021029 - - - Other, in other form 35 30 2012 AU,CA,CE25,NZ,US 0
- In powder, granules or other solid forms,
of a fat content, by weight, exceeding 1.5%:
040221 - - Not containing added sugar or other
sweetening matter:
04022110 - - - In powder form 15 10 2012 AR,AU,CA,CE25,NZ,U 0
S
04022190 - - - In other form 30 25 2012 AR,AU,CA,CE25,NZ,U 0
S
040229 - - Other:
04022910 - - - In powder form 30 25 2012 AU,CA,CE25,NZ 0
04022990 - - - In other form 35 AU,CA,CE25,NZ 0
- Other:
04029100 - - Not containing added sugar or other 15 AU,CA,CE25,NZ,UY 0
sweetening matter
04029900 - - Other 30 25 2010 AU,CA,CE25,NZ,UY 0
0403 Buttermilk, curdled milk and cream, yogurt,
kephir and other fermented or acidified milk
and cream, whether or not concentrated or
containing added sugar or other sweetening
matter or flavoured or containing added
fruit, nuts or cocoa.
040310 - Yogurt:
- - Containing fruit, nuts, cocoa or flavouring
matter; liquid yogurt:
04031011 - - - In liquid form, including condensed 30 25 2010 AU,DO,HN,NZ,US 0
form

10
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
04031019 - - - Other 30 20 2012 AU,DO,HN,NZ,US 0
- - Other:
04031091 - - - In condensed form 30 25 2010 AU,DO,HN,NZ,US 0
04031099 - - - Other 30 25 2010 AU,DO,HN,NZ,US 0
040390 - Other:
04039010 - - Buttermilk 30 20 2012 AU,DO,HN,NZ 0
04039090 - - Other 30 25 2010 AU,DO,HN,NZ 0
0404 Whey, whether or not concentrated or
containing added sugar or other sweetening
matter; products consisting of natural milk
constituents, whether or not containing
added sugar or other sweetening matter,
not elsewhere specified or included.
or not containing added sugar or other
sweetening matter, not elsewhere specified
or included.
040410 - Whey and modified whey, whether or not
concentrated or containing added sugar or
other sweetening matter:
- - Fit for human consumption:
04041011 - - - Whey 20 10 2012 (Endnote 1) AU,CA,NZ,US 0
04041019 - - - Other 30 10 2012 (Endnote 2) AU,CA,NZ,US 0
- - Fit for animal feeding:
04041091 - - - Whey 20 10 2012 (Endnote 1) CA,NZ,US 0
04041099 - - - Other 30 10 2012 (Endnote 2) CA,NZ,US 0
040490 - Other:
04049010 - - Concentrated, sweetened, with added 30 25 2010 AU,NZ 0
preservative, or in hermetically sealed cans
04049090 - - Other 30 22 2012 AU,NZ 0
0405 Butter and other fats and oils derived from
milk; dairy spreads.
04051000 - Butter 20 13 2014 AU,DO,HN,NZ 0
04052000 - Dairy spreads 20 15 2010 AU,DO,HN,NZ 0
040590 - Other:
04059010 - - Anhydrous butterfat 5 AU,DO,HN,NZ 0
04059020 - - Butter oil 5 AU,DO,HN,NZ 0
04059030 - - Ghee 20 15 2010 AU,DO,HN,NZ 0
04059090 - - Other 20 15 2010 AU,DO,HN,NZ 0
0406 Cheese and curd.
04061000 - Fresh (unripened or uncured) cheese 10 AU,DO,HN,NZ,US 0
including whey cheese, and curd
040620 - Grated or powdered cheese, of all kinds:

11
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
04062010 - - In packages of a gross weight exceeding 10 AU,DO,HN,NZ,US 0
20 kg
04062090 - - Other 10 AU,DO,HN,NZ,US 0
04063000 - Processed cheese, not grated or powdered 10 AU,DO,HN,NZ,US 0
04064000 - Blue-veined cheese 10 NZ,US 0
04069000 - Other cheese 10 AU,DO,HN,NZ,US 0
0407 Birds' eggs, in shell, fresh, preserved or
cooked.
- For hatching:
04070011 - - Hens' eggs 0 0
04070012 - - Ducks’ eggs 0 0
04070019 - - Other 0 0
- Other:
04070091 - - Hens’ eggs 80 0
04070092 - - Ducks’ eggs 80 0
04070099 - - Other 80 0
0408 Birds' eggs, not in shell, and egg yolks,
fresh, dried, cooked by steaming or by
boiling in water, moulded, frozen or
otherwise preserved, whether or not
containing added sugar or other sweetening
matter.
- Egg yolks:
04081100 - - Dried 20 0
04081900 - - Other 20 CN 0
- Other:
04089100 - - Dried 20 0
04089900 - - Other 20 0
04090000 Natural honey. 10 AR,CN,DO,HN,SV 0
0410 Edible products of animal origin, not
elsewhere specified or included.
04100010 - Birds' nests 5 0
04100090 - Other 5 0
05 Chapter 5 - Product of animal origin, not
elsewhere specified or included
05010000 Human hair, unworked, whether or not 5 0
washed or scoured; waste of human hair.
0502 Pigs', hogs' and boars' bristles or hair;
badger hair and other brush making hair;
waste of such bristles or hair.
05021000 - Pigs', hogs' or boars' bristles and hair and 5 0
waste thereof

12
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
05029000 - Other 5 0
05030000 Horsehair and horsehair waste, whether or 5 0
not put up as a layer with or without
supporting material.
05040000 Guts, bladders and stomachs of animals 5 3 2009 NZ,US 0
(other than fish), whole and pieces thereof,
fresh, chilled frozen, salted, in brine, dried
or smoked.
0505 Skins and other parts of birds, with their
feathers or down, feathers and parts of
feathers (whether or not with trimmed
edges) and down, not further worked than
cleaned, disinfected or treated for
preservation; powder and waste of feathers
or parts of feathers.
worked than cleaned, disinfected or treated
for preservation; powder and waste of
feathers or parts of feathers.
050510 - Feathers of a kind used for stuffing; down:
05051010 - - Duck feathers 5 0
05051090 - - Other 5 0
050590 - Other:
05059010 - - Duck feathers 5 0
05059090 - - Other 5 0
0506 Bones and horn-cores, unworked, defatted,
simply prepared (but not cut to shape),
treated with acid or degelatinised; powder
and waste of these products.
05061000 - Ossein and bones treated with acid 5 0
05069000 - Other 5 3 2009 0
0507 Ivory, tortoise-shell, whalebone and
whalebone hair, horns, antlers, hooves,
nails, claws and beaks, unworked or simply
prepared but not cut to shape; powder and
waste of these products.
050710 - Ivory; ivory powder and waste:
05071010 - - Rhinoceros horns; ivory powder and 5 0
waste
05071090 - - Other 5 0
050790 - Other:
05079010 - - Horns, antlers, hooves, nails, claws and 5 3 2009 0
beaks
05079020 - - Tortoise-shell 5 0
05079090 - - Other 5 3 2009 0

13
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
0510 Ambergris, castoreum, civet and musk;
cantharides; bile, whether or not dried;
glands and other animal products used in
the preparation of pharmaceutical products,
fresh, chilled, frozen or otherwise
provisionally preserved.
glands and other animal products used in
the preparation of pharmaceutical products,
fresh, chilled, frozen or otherwise
provisionally preserved.
05100010 - Cantharides 0 0
05100020 - Musk 0 0
05100090 - Other 0 0
0511 Animal products not elsewhere specified or
included; dead animals of Chapter 1 or 3,
unfit for human consumption.
05111000 - Bovine semen 0 CA,NZ 0
- Other:
051199 - - Other:
- - - Domestic animal semen:
05119911 - - - - Of swine, sheep or goats 0 CA,NZ 0
05119919 - - - - Other 0 CA,NZ 0
05119920 - - - Silk worm eggs 0 CA 0
05119990 - - - Other 5 CA,NZ 0
Section II - Vegetable products
06 Chapter 6 - Live trees and other plants;
bulbs, roots and the like; cut flowers and
ornamental foliage
0601 Bulbs, tubers, tuberous roots, corms,
crowns and rhizomes, dormant, in growth or
in flower, chicory plants and roots other
than roots of heading 12.12.
06011000 - Bulbs, tubers, tuberous roots, corms, 0 DO,HN 0
crowns and rhizomes, dormant
060120 - Bulbs, tubers, tuberous roots, corms,
crowns and rhizomes, in growth or in flower;
chicory plants and roots:
06012010 - - Chicory plants 0 0
06012020 - - Chicory roots 0 0
06012090 - - Other 0 0
0602 Other live plants (including their roots),
cuttings and slips; mushroom spawn.
060210 - Unrooted cuttings and slips:

14
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
06021010 - - Orchid cuttings and slips 0 DO,HN 0
06021020 - - Rubber wood 0 DO,HN 0
06021090 - - Other 0 DO,HN 0
06022000 - Trees, shrubs and bushes, grafted or not, 0 DO,HN 0
of kinds which bear edible fruit or nuts
06023000 - Rhododendrons and azaleas, grafted or 0 0
not
06024000 - Roses, grafted or not 0 0
060290 - Other:
06029010 - - Rooted orchid cuttings and slips 0 DO,HN 0
06029020 - - Orchid seedlings 0 DO,HN 0
06029030 - - Aquarium plants 0 DO,HN 0
06029040 - - Budded rubber stumps 0 DO,HN 0
06029050 - - Rubber seedlings 0 DO,HN 0
06029060 - - Rubber budwood 0 DO,HN 0
06029090 - - Other 0 DO,HN 0
0603 Cut flowers and flower buds of a kind
suitable for bouquets or for ornamental
purposes, fresh, dried, dyed, bleached,
impregnated or otherwise prepared.
060310 - Fresh:
06031010 - - Orchids 30 20 2010 CN 0
06031090 - - Other 30 20 2010 NZ 0
06039000 - Other 30 20 2010 CN 0
0604 Foliage, branches and other parts of plants,
without flowers or flower buds, and grasses,
mosses and lichens, being goods of a kind
suitable for bouquets or ornamental
purposes, fresh, dried, dyed, bleached,
impregnated or otherwise prepared.
06041000 - Mosses and lichens 30 20 2010 CN 0
- Other:
06049100 - Fresh 30 20 2010 0
06049900 - - Other 30 20 2010 0
07 Chapter 7 - Edible vegetables and certain
roots and tubers
0701 Potatoes, fresh or chilled.
07011000 - Seed 0 CA,CN 0
07019000 - Other 20 CN,DO,HN,NZ 0
07020000 Tomatoes, fresh or chilled. 20 CN,DO,HN 0
0703 Onions, shallots, garlic, leeks and other
alliaceous vegetables, fresh or chilled.

15
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
070310 - Onions and shallots:
- - Onions:
07031011 - - - Bulbs for propagation 0 CN,DO,HN,NZ 0
07031019 - - - Other 25 15 2010 CN,DO,HN,NZ 0
- - Shallots:
07031021 - - - Bulbs for propagation 0 CN,DO,HN 0
07031029 - - - Other 30 20 2010 CN,DO,HN 0
070320 - Garlic:
07032010 - - Bulbs for propagation 0 AR,CN 0
07032090 - - Other 30 20 2010 AR,CN,MX 0
070390 - Leeks and other alliaceous vegetables:
07039010 - - Bulbs for propagation 0 0
07039090 - - Other 30 20 2010 0
0704 Cabbages, cauliflowers, kohlrabi, kale and
similar edible brassicas, fresh or chilled.
070410 - Cauliflowers and headed broccoli:
07041010 - - Cauliflowers 20 0
07041020 - - Headed broccoli 20 0
07042000 - Brussels sprouts 20 0
070490 - Other:
07049010 - - Cabbages 20 CN 0
07049090 - - Other 20 CN 0
0705 Lettuce (Lactuca sativa) and chicory
(Cichorium spp.), fresh or chilled.
- Lettuce:
07051100 - - Cabbage lettuce (head lettuce) 20 0
07051900 - - Other 20 0
- Chicory:
07052100 - - Witloof chicory (Cichorium intybus var. 20 0
foliosum)
07052900 - - Other 20 0
0706 Carrots, turnips, salad beetroot, salsify,
celeriac, radishes and similar edible roots,
fresh or chilled.
070610 - Carrots and turnips:
07061010 - - Carrots 20 17 2010 NZ 0
07061020 - - Turnips 20 0
07069000 - Other 20 CN 0
07070000 Cucumbers and gherkins, fresh or chilled. 20 DO,HN 0
0708 Leguminous vegetables, shelled or
unshelled, fresh or chilled.

16
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
07081000 - Peas (Pisum sativum) 30 20 2010 CN,DO,HN 0
07082000 - Beans (Vigna spp., Phaseolus spp.) 30 20 2010 CN 0
07089000 - Other leguminous vegetables 30 20 2010 0
0709 Other vegetables, fresh or chilled.
07091000 - Globe artichokes 15 0
07092000 - Asparagus 15 CN,DO,HN,NZ 0
07093000 - Aubergines (egg-plants) 15 DO,HN 0
07094000 - Celery other than celeriac 15 CN 0
- Mushrooms and truffles:
07095100 - - Mushrooms of the genus Agaricus 15 CN,NZ 0
07095200 - - Truffles 20 CN 0
07095900 - - Other 15 0
070960 - Fruits of the genus Capsicum or of the
genus Pimenta:
07096010 - - Chillies, other than giant chillies 15 13 2009 CN,DO,HN,NZ 0
07096090 - - Other 15 DO,HN,NZ 0
07097000 - Spinach, New Zealand spinach and 15 0
orache spinach (garden spinach)
07099000 - Other 15 13 2009 CN,NZ 0
0710 Vegetables (uncooked or cooked by
steaming or boiling in water), frozen.
07101000 - Potatoes 20 10 2012 CA,NZ,US 0
- Leguminous vegetables, shelled or
unshelled:
07102100 - - Peas (Pisum sativum) 25 17 2010 CA,NZ 0
07102200 - - Beans (Vigna spp., Phaseolus spp.) 25 17 2010 CA,NZ 0
07102900 - - Other 30 CA 0
07103000 - Spinach, New Zealand spinach and 15 CA 0
orache spinach (garden spinach)
07104000 - Sweet corn 25 17 2010 CA,NZ 0
07108000 - Other vegetables 25 17 2010 CA,NZ 0
07109000 - Mixtures of vegetables 25 17 2010 CA,CN,NZ 0
0711 Vegetables provisionally preserved (for
example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative
solutions), but unsuitable in that state for
immediate consumption.
071120 - Olives:
07112010 - - Preserved by sulphur dioxide gas 15 0
07112090 - - Other 15 0
071130 - Capers:
07113010 - - Preserved by sulphur dioxide gas 15 0

17
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
07113090 - - Other 15 0
071140 - Cucumbers and gherkins:
07114010 - - Preserved by sulphur dioxide gas 30 DO,HN 0
07114090 - - Other 30 DO,HN 0
- Mushrooms and truffles:
07115100 - - Mushrooms of the genus Agaricus 30 0
07115900 - - Other 30 0
071190 - Other vegetables; mixtures of vegetables:
07119010 - - Sweet corn 30 0
07119020 - - Chillies 30 0
07119030 - - Onions, preserved by sulphur dioxide gas 30 0
07119040 - - Onions, preserved other than by sulphur 30 0
dioxide gas
07119050 - - Other, preserved by sulphur dioxide gas 30 0
07119090 - - Other 30 CN 0
0712 Dried vegetables, whole, cut, sliced, broken
or in powder, but not further prepared.
07122000 - Onions 30 CN 0
- Mushrooms, wood ears (Auricularia spp.),
jelly fungi (Tremella spp.) and truffles:
07123100 - - Mushrooms of the genus Agaricus 30 0
07123200 - - Wood ears (Auricularia spp.) 30 0
07123300 - - Jelly fungi (Tremella spp.) 30 0
071239 - - Other:
07123910 - - - Truffles 30 0
07123920 - - - Shiitake (dong-gu) 30 0
07123990 - - - Other 30 0
07129000 - Other vegetables; mixture of vegetables 25 23 2008 CN,NZ 0
0713 Dried leguminous vegetables, shelled,
whether or not skinned or split.
071310 - Peas (Pisum sativum):
07131010 - - For sowing 0 CA 0
07131090 - - Other 25 20 2010 NZ 0
071320 - Chickpeas (garbanzos):
07132010 - - For sowing 0 0
07132090 - - Other 25 0
- Beans (Vigna spp., Phaseolus spp.):
071331 - - Beans of the species Vigna mungo (L.)
Hepper or Vigna radiata (L.) Wilczek:
07133110 - - - For sowing 0 CN 0
07133190 - - - Other 25 20 2010 CN,NZ 0

18
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
071332 - - Small red (Adzuki) beans (Phaseolus or
Vigna angularis):
07133210 - - - For sowing 0 DO,HN 0
07133290 - - - Other 30 27 2010 CN,DO,HN 0
071333 - - Kidney beans, including white pea beans
(Phaseolus vulgaris):
07133310 - - - For sowing 0 AR 0
07133390 - - - Other 25 AR,NZ 0
071339 - - Other:
07133910 - - - For sowing 0 0
07133990 - - - Other 25 20 2010 0
071340 - - Lentils:
07134010 - - For sowing 0 0
07134090 - - Other 25 0
071350 - Broad beans (Vicia faba var. major) and
horse beans (Vicia faba var. equina, Vicia
faba var minor):
07135010 - - For sowing 0 0
07135090 - - Other 25 0
071390 - Other:
07139010 - - For sowing 0 CN 0
07139090 - - Other 30 25 2010 AU,CN 0
0714 Manioc, arrowroot, salep, Jerusalem
artichokes, sweet potatoes and similar roots
and tubers with high starch or inulin
content, fresh, chilled, frozeor dried,
whether or not sliced or in the form of
pellets; sago pith.
071410 - Manioc (cassava):
07141010 - - Sliced or in the form of pellets 10 DO,HN 0
07141090 - - Other 10 DO,HN 0
07142000 - Sweet potatoes 10 DO,HN 0
071490 - Other:
07149010 - - Sago pith 10 DO,HN 0
07149090 - - Other 10 DO,HN 0
08 Chapter 8 - Edible fruit and nuts; peel of
citrus fruit or melons
0801 Coconuts, Brazil nuts and cashew nuts,
fresh or dried, whether or not shelled or
peeled.
- Coconuts:
08011100 - - Desiccated 40 30 2010 DO,HN 0

19
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
08011900 - - Other 40 30 2010 DO,HN 0
- Brazil nuts:
08012100 - - In shell 30 0
08012200 - - Shelled 30 0
- Cashew nuts:
08013100 - - In shell 30 DO,HN 0
08013200 - - Shelled 40 25 2012 DO,HN 0
0802 Other nuts, fresh or dried, whether or not
shelled or peeled.
- Almonds:
08021100 - - In shell 40 15 2012 US 0
08021200 - - Shelled 40 10 2012 US 0
- Hazelnuts or filberts (Corylus spp.):
08022100 - - In shell 40 20 2010 0
08022200 - - Shelled 40 20 2010 0
- Walnuts:
08023100 - - In shell 40 10 2010 US 0
08023200 - - Shelled 40 30 2010 0
08024000 - Chestnuts (Castanea spp.) 40 30 2010 CN 0
08025000 - Pistachios 40 15 2012 US 0
080290 - Other:
08029010 - - Areca nuts (betel nuts) 40 30 2010 0
08029090 - - Other 40 30 2010 0
08030000 Bananas, including plantains, fresh or dried. 40 25 2012 DO,HN,MX 0
0804 Dates, figs, pineapples, avocados, guavas,
mangoes and mangosteens, fresh or dried.
08041000 - Dates 40 30 2010 0
08042000 - Figs 40 30 2010 0
08043000 - Pineapples 40 30 2010 DO,HN 0
08044000 - Avocados 30 15 2010 CN,DO,HN,MX,NZ 0
08045000 - Guavas, mangoes and mangosteens 40 25 2010 CN,DO,HN,MX 0
0805 Citrus fruit, fresh or dried.
08051000 - Oranges 40 20 2012 AU,CN,DO,HN,US 0
08052000 - Mandarins (including tangerines and 40 30 2010 AU,CN,DO,HN 0
satsumas); clementines, wilkings and
similar citrus hybrids
08054000 - Grapefruit 40 DO,HN 0
08055000 - Lemons (Citrus limon, Citrus limonum) 40 20 2012 AR,DO,HN,MX 0
and limes (Citrus aurantifolia, Citrus
latifolia)
08059000 - Other 40 CN 0

20
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
0806 Grapes, fresh or dried.
08061000 - Fresh 25 10 2012 AU,MX,US 0
08062000 - Dried 25 13 2012 MX,US 0
0807 Melons (including watermelons) and
papaws (papayas), fresh.
- Melons (including watermelons):
08071100 - - Watermelons 40 30 2010 CN,DO,HN 0
08071900 - - Other 40 30 2010 CN,DO,HN,MX 0
08072000 - Papaws (papayas) 40 30 2010 DO,HN 0
0808 Apples, pears and quinces, fresh.
08081000 - Apples 24 10 2012 AR,AU,CN,NZ,US 0
08082000 - Pears and quinces 25 10 2012 AR,AU,CN,NZ,US 0
0809 Apricots, cherries, peaches (including
nectarines), plums and sloes, fresh.
08091000 - Apricots 35 20 2010 AU,NZ 0
08092000 - Cherries 35 10 2012 NZ,US 0
08093000 - Peaches, including nectarines 40 20 2010 AU,CN 0
08094000 - Plums and sloes 40 20 2012 AU,CN 0
0810 Other fruit, fresh.
08101000 - Strawberries 15 MX,NZ 0
08102000 - Raspberries, blackberries, mulberries and 15 NZ 0
loganberries
08103000 - Black, white or red currants and 15 0
gooseberries
08104000 - Cranberries, bilberries and other fruits of 15 NZ 0
the genus Vaccinium
08105000 - Kiwifruit 14 7 2010 NZ 0
08106000 - Durians 40 30 2010 0
081090 - Other:
08109010 - - Longans 40 30 2010 CN,DO,HN 0
08109020 - - Lychees 40 30 2010 CN,DO,HN 0
08109090 - - Other 40 25 2012 CN,DO,HN,NZ 0
0811 Fruit and nuts, uncooked or cooked by
steaming or boiling in water, frozen,
whether or not containing added sugar or
other sweetening matter.
08111000 - Strawberries 40 30 2010 0
08112000 - Raspberries, blackberries, mulberries, 40 30 2010 0
loganberries, black, white or red currants
and gooseberries
08119000 - Other 40 30 2010 CA,CN 0

21
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
0812 Fruit and nuts, provisionally preserved (for
example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative
solutions), but unsuitable in that state for
immediate consumption.
08121000 - Cherries 40 30 2010 0
08129000 - Other 40 30 2010 CN 0
0813 Fruit, dried, other than that of headings
08.01 to 08.06; mixtures of nuts or dried
fruits of this Chapter.
08131000 - Apricots 40 30 2010 0
08132000 - Prunes 40 30 2010 0
08133000 - Apples 40 30 2010 CN 0
08134000 - Other fruit 40 30 2010 CN 0
08135000 - Mixtures of nuts or dried fruits of this 40 30 2010 0
Chapter
08140000 0814.00.00 Peel of citrus fruit or melons 20 DO,HN 0
(including watermelons), fresh, frozen,
dried, or provisionally preserved in brine, in
sulphur water or in other preservative
solutions.
09 Chapter 9 - Coffee, tea, mate and spices
0901 Coffee, whether or not roasted or
decaffeinated; coffee husks and skins;
coffee substitutes containing coffee in any
proportion.
- Coffee, not roasted:
090111 - - Not decaffeinated:
09011110 - - - Arabica WIB or Robusta OIB 20 15 2010 DO,HN,SV 0
09011190 - - - Other 20 15 2010 DO,HN,SV 0
090112 - - Decaffeinated:
09011210 - - - Arabica WIB or Robusta OIB 20 0
09011290 - - - Other 20 0
- Coffee, roasted:
090121 - - Not decaffeinated:
09012110 - - - Unground 40 30 2011 DO,HN,SV 0
09012120 - - - Ground 40 30 2011 DO,HN,SV 0
090122 - - Decaffeinated:
09012210 - - - Unground 40 30 2011 0
09012220 - - - Ground 40 30 2011 0
09019000 - Other 40 30 2011 DO,HN 0
0902 Tea, whether or not flavoured.

22
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
090210 - Green tea (not fermented) in immediate
packings of a content not exceeding 3 kg:
09021010 - - Leaf 40 0
09021090 - - Other 40 0
090220 - Other green tea (not fermented):
09022010 - - Leaf 40 CN 0
09022090 - - Other 40 CN 0
090230 - Black tea (fermented) and partly
fermented tea, in immediate packings of a
content not exceeding 3 kg:
09023010 - - Leaf 40 0
09023090 - - Other 40 0
090240 - Other black tea (fermented) and other
partly fermented tea:
09024010 - - Leaf 40 0
09024090 - - Other 40 CN 0
09030000 Maté. 30 0
0904 Pepper of the genus Piper; dried or crushed
or ground fruits of the genus Capsicum or
of the genus Pimenta.
- Pepper:
090411 - Neither crushed nor ground:
09041110 - - - White 30 20 2010 DO,HN 0
09041120 - - - Black 30 20 2010 DO,HN 0
09041190 - - - Other 30 20 2010 DO,HN 0
090412 - - Crushed or ground:
09041210 - - - White 30 20 2010 DO,HN 0
09041220 - - - Black 30 20 2010 DO,HN 0
09041290 - - - Other 30 20 2010 DO,HN 0
090420 - Fruits of the genus Capsicum or of the
genus Pimenta, dried or crushed or ground:
09042010 - - Chillies, dried 30 20 2010 DO,HN 0
09042020 - - Chillies, crushed or ground 30 20 2010 DO,HN 0
09042090 - - Other 30 20 2010 DO,HN 0
09050000 Vanilla. 20 0
0906 Cinnamon and cinnamon-tree flowers.
09061000 - Neither crushed nor ground 20 0
09062000 - Crushed or ground 20 CN 0
09070000 Cloves (whole fruit, cloves and stems). 20 DO,HN 0
0908 Nutmeg, mace and cardamoms.
09081000 - Nutmeg 20 0
09082000 - Mace 20 0
23
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
09083000 - Cardamoms 20 DO,HN 0
0909 Seeds of anise, badian, fennel, coriander,
cumin or caraway; juniper berries.
090910 - Seeds of anise or badian:
09091010 - - Of anise 20 15 2010 0
09091020 - - Of badian 20 15 2010 0
09092000 - Seeds of coriander 20 15 2010 0
09093000 - Seeds of cumin 20 15 2010 0
09094000 - Seeds of caraway 20 15 2010 0
09095000 - Seeds of fennel; juniper berries 20 15 2010 0
0910 Ginger, saffron, turmeric (curcuma), thyme,
bay leaves, curry and other spices.
09101000 - Ginger 20 15 2012 DO,HN 0
09102000 - Saffron 20 15 2012 0
09103000 - Turmeric (curcuma) 20 15 2012 0
09104000 - Thyme; bay leaves 20 15 2012 0
09105000 - Curry 20 15 2012 0
- Other spices:
09109100 - - Mixtures referred to in Note 1(b) to this 20 15 2012 0
Chapter
09109900 - - Other 20 15 2012 DO,HN 0
10 Chapter 10 - Cereals
1001 Wheat and meslin.
10011000 - Durum wheat 5 AU,CA 0
100190 - Other:
- - For human consumption:
10019011 - - - Meslin 5 AR,AU,CA 0
10019019 - - - Other 5 AR,AU,CA,US 0
- - Other:
10019091 - - - Meslin 5 AU,CA 0
10019099 - - - Other 5 AU,CA,US 0
10020000 Rye. 3 0
10030000 Barley. 3 AU 0
10040000 Oats. 3 0
1005 Maize (corn).
10051000 - Seed 0 CN 0
100590 - Other:
10059010 - - Popcorn 30 AR,CN 0
10059090 - - Other 5 AR,CN,US 0
1006 Rice.
100610 - Rice in the husk (paddy or rough):

24
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
10061010 - - Suitable for sowing 0 CN 0
10061090 - - Other 40 CN 0
100620 - Husked (brown) rice:
10062010 - - Thai Hom Mali rice 40 0
10062090 - - Other 40 0
100630 - Semi-milled or wholly milled rice, whether
or not polished or glazed:
- - Fragrant rice:
10063011 - - - Whole 40 0
10063012 - - - Not more than 5% broken 40 0
10063013 - - - More than 5% but not more than 10% 40 0
broken
10063014 - - - More than 10% but not more than 25% 40 0
broken
10063019 - - - Other 40 0
10063020 - - Parboiled rice 50 0
10063030 - - Glutinous rice (pulot) 40 0
10063040 - - Basmati rice 40 0
10063050 - - Thai Hom Mali rice 40 0
- - Other:
10063061 - - - Whole 40 0
10063062 - - - Not more than 5% broken 40 0
10063063 - - - More than 5% but not more than 10% 40 0
broken
10063064 - - - More than 10% but not more than 25% 40 0
broken
10063069 - - - Other 40 0
10064000 - Broken rice 40 0
10070000 Grain sorghum. 5 AR 0
1008 Buckwheat, millet and canary seed; other
cereals.
10081000 - Buckwheat 5 0
10082000 - Millet 5 0
10083000 - Canary seed 10 CA 0
10089000 - Other cereals 5 0
11 Chapter 11 - Products of the milling
industry; malt; starches; inulin; wheat gluten
1101 Wheat or meslin flour.
11010010 - Wheat flour 20 15 2010 AU,US 0
11010020 - Meslin flour 20 AU 0
1102 Cereal flours other than of wheat or meslin.
11021000 - Rye flour 15 0
25
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
11022000 - Maize (corn) flour 15 SV 0
11023000 - Rice flour 20 0
11029000 - Other 15 0
1103 Cereal groats, meal and pellets.
- Groats and meal:
110311 - - Of wheat:
11031110 - - - Bulgar 20 0
11031190 - - - Other 20 0
11031300 - - Of maize (corn) 10 CN 0
110319 - - Of other cereals:
11031910 - - - Of meslin 20 0
11031920 - - - Of rice 20 0
11031990 - - - Other 20 0
11032000 - Pellets 20 0
1104 Cereal grains otherwise worked (for
example, hulled, rolled, flaked, pearled,
sliced or kibbled), except rice of heading
10.06; germ of cereals, whole, rolled, flaked
or ground.
- Rolled or flaked grains:
11041200 - - Of oats 20 0
110419 - - Of other cereals:
11041910 - - - Of maize (corn) 20 CN 0
11041990 - - - Other 20 0
- Other worked grains (for example, hulled,
pearled, sliced or kibbled):
11042200 - - Of oats 20 0
11042300 - - Of maize (corn) 10 CN 0
110429 - - Of other cereals:
11042910 - - - Bulgar 20 0
11042990 - - - Other 20 0
11043000 - Germ of cereals, whole, rolled, flaked or 20 CN 0
ground
1105 Flour, meal, powder, flakes, granules and
pellets of potatoes.
11051000 - Flour, meal and powder 30 US 0
11052000 - Flakes, granules and pellets 30 US 0
1106 Flour, meal and powder of the dried
leguminous vegetables of heading 07.13, of
sago or of roots or tubers of heading 07.14
or of the products of Chapter 8.

26
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
11061000 - Of the dried leguminous vegetables of 30 0
heading 07.13
110620 - Of sago, roots or tubers of heading 07.14:
11062010 - - Of manioc (cassava) 30 0
- - Of sago:
11062021 - - - Meal of sago 30 0
11062029 - - - Other 30 0
11062090 - - Other 30 0
11063000 - Of the products of Chapter 8 30 0
1107 Malt, whether or not roasted.
11071000 - Not roasted 5 AU,CA 0
11072000 - Roasted 5 AU 0
1108 Starches; inulin.
- Starches:
11081100 - - Wheat starch 20 0
11081200 - - Maize (corn) starch 20 15 2010 0
11081300 - - Potato starch 20 0
11081400 - - Manioc (cassava) starch 20 0
110819 - - Other starches:
11081910 - - - Sago starch 20 0
11081990 - - - Other 20 0
11082000 - Inulin 20 0
11090000 Wheat gluten, whether or not dried 10 AU 0
12 Chapter 12 - Oil seeds and oleaginuos
fruits; miscellaneous grains, seeds and fruit;
industrial or medicinal plants; straw and
fodder
1201 Soya beans, whether or not broken.
12010010 - Suitable for sowing 0 AR,CA,US 0
12010090 - Other 5 AR,CA,PY,US 0
1202 Ground-nuts, not roasted or otherwise
cooked, whether or not shelled or broken.
120210 - In shell:
12021010 - - Suitable for sowing 0 0
12021090 - - Other 10 0
12022000 - Shelled, whether or not broken 10 0
12030000 Copra. 10 0
12040000 Linseed, whether or not broken. 10 CA 0
1205 Rape or colza seeds, whether or not
broken.
12051000 - Low erucic acid rape or colza seeds 10 5 2010 AU,CA 0

27
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
12059000 - Other 10 5 2010 AU,CA 0
12060000 Sunflower seeds, whether or not broken. 10 AR 0
1207 Other oil seeds and oleaginous fruits,
whether or not broken.
12071000 - Palm nuts and kernels 10 0
12072000 - Cotton seeds 5 0
12073000 - Castor oil seeds 10 0
12074000 - Sesamum seeds 10 0
12075000 - Mustard seeds 10 5 2010 CA 0
12076000 - Safflower seeds 10 0
- Other:
12079100 - - Poppy seeds 10 0
120799 - - Other:
12079910 - - - Kapok seeds 10 0
12079990 - - - Other 10 0
1208 Flours and meals of oil seeds or oleaginous
fruits, other than those of mustard.
12081000 - Of soya beans 30 8 2012 US 0
12089000 - Other 30 25 2010 CA 0
1209 Seeds, fruit and spores, of a kind used for
sowing.
12091000 - Sugar beet seed 0 0
- Seeds of forage plants:
12092100 - - Lucerne (alfalfa) seed 0 0
12092200 - - Clover (Trifolium spp.) seed 0 0
12092300 - - Fescue seed 0 0
12092400 - - Kentucky blue grass (Poa pratensis L.) 0 0
seed
12092500 - - Rye grass (Lolium multiflorum Lam., 0 0
Lolium perenne L.) seed
12092600 - - Timothy grass seed 0 0
12092900 - - Other 0 0
12093000 - Seeds of herbaceous plants cultivated 0 0
principally for their flowers
- Other:
12099100 - - Vegetable seeds 0 NZ 0
120999 - - Other:
12099910 - - - Rubber seeds, kenaf seeds 0 0
12099990 - - - Other 0 0
1210 Hop cones, fresh or dried, whether or not
ground, powdered or in the formof pellets;
lupulin.

28
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
12101000 - Hop cones, neither ground nor powdered 5 0
nor in the form of pellets
12102000 - Hop cones, ground, powdered or in the 5 0
form of pellets; lupulin
1211 Plants and parts of plants(including seeds
and fruit), of a kind used primarily in
perfumery, in pharmacy, or for insecticidal,
fungicidal orsimilar purposes, fresh or dried,
whether or not cut, crushed or powdered.
121110 - Liquorice root:
12111010 - - Cut, crushed or powdered form 10 0
12111090 - - Other 5 0
121120 - Ginseng roots:
12112010 - - Cut, crushed or powdered form 10 8 2009 CA 0
12112090 - - Other 5 CA 0
121130 - Coca leaf:
12113010 - - Cut, crushed or powdered form 10 0
12113090 - - Other 5 0
12114000 - Poppy straw 0 0
121190 - Other:
- - Of a kind used primarily in pharmacy:
12119011 - - - Cannabis, in cut, crushed or powdered 10 DO,HN 0
form
12119012 - - - Cannabis, other form 5 DO,HN 0
12119013 - - - Other, in cut, crushed or powdered form 10 0
12119019 - - - Other 5 0
- - Other:
12119091 - - - Pyrethrum, in cut, crushed or powdered 10 0
form
12119092 - - - Pyrethrum, other form 5 0
12119093 - - - Cannabis 5 0
12119094 - - - Sandalwood 10 0
12119095 - - - Gaharu wood chips 10 0
12119099 - - - Other 5 0
1212 Locust beans, seaweeds and other algae,
sugar beet and sugar cane, fresh, chilled,
frozen or dried, whether or not ground; fruit
stones and kernels and other vegetable
products (including unroasted chicory roots
of the variety Cichorium intybus sativum) of
a kind used primarily for human
consumption, not elsewhere specified or
included.

29
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
121210 - Locust beans, including locust bean seeds:
12121010 - - Seeds 10 0
12121090 - - Other 10 0
121220 - Seaweeds and other algae:
12122010 - - Fresh, chilled or dried, of a kind used in 10 0
dyeing, tanning, perfumery, pharmacy, or
for insecticidal, fungicidal or similar
purposes
12122020 - - Other, fresh, chilled or dried, unfit for 10 0
human consumption
12122090 - - Other 10 0
12123000 - Apricot, peach (including nectarine) or 10 0
plum stones and kernels
- Other:
12129100 - - Sugar beet 10 0
121299 - - Other:
- - - Sugar cane:
12129911 - - - - For sowing 0 0
12129919 - - - - Other 10 0
12129990 - - - Other 10 0
12130000 Cereal straw and husks, unprepared, 10 0
whether or not chopped, ground, pressed or
in the form of pellets.
1214 Swedes, mangolds, fodder roots, hay,
lucerne (alfalfa), clover, sainfoin, forage
kale, lupines, vetches and similar forage
products, whether or not in the form of
pellets.
12141000 - Lucerne (alfalfa) meal and pellets 1 US 0
12149000 - Other 1 AU,US 0
13 Chapter 13 - Lacs; gums, resins and other
vegetable saps and extracts
1301 Lac, natural gums, resins, gum-resins and
oleoresins (for example balsams).
13011000 - Lac 5 0
13012000 - Gum Arabic 5 0
130190 - Other:
13019010 - - Gum benjamin 5 0
13019020 - - Gum damar 5 0
13019030 - - Cannabis resin 5 0
13019090 - - Other 5 0

30
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
1302 Vegetable saps and extracts; pectic
substances, pectinates and pectates; agar-
agar and other mucilages and thickeners,
whether or not modified, derived from
vegetable products.
derived from vegetable products.
- Vegetable saps and extracts:
130211 - - Opium:
13021110 - - - Pulvis opii 5 0
13021190 - - - Other 5 0
13021200 - - Of liquorice 5 0
13021300 - - Of hops 5 0
13021400 - - Of pyrethrum or of the roots of plants 5 0
containing rotenone
130219 - - Other:
13021910 - - - Medicinal extracts 5 DO,HN 0
13021920 - - - Extracts and tinctures of cannabis 5 DO,HN 0
13021990 - - - Other 5 DO,HN 0
13022000 - Pectic substances, pectinates and 5 0
pectates
- Mucilages and thickeners, whether or not
modified, derived from vegetable products:
13023100 - - Agar-agar 5 0
13023200 - - Mucilages and thickeners, whether or not 5 0
modified, derived from locust beans, locust
bean seeds or guar seeds
130239 - - Other:
13023910 - - - Carrageenan 5 0
13023990 - - - Other 5 0
14 Chapter 14 - Vegetable plaiting materials;
vegetable products not elsewhere specified
or included
1401 Vegetable materials of a kind used primarily
for plaiting (for example, bamboos, rattans,
reeds, rushes, osier, raffia, cleaned,
bleached or dyed cereal straw, and lime
bark).
cereal straw, and lime bark).
14011000 - Bamboos 5 0
14012000 - Rattans 5 0
14019000 - Other 5 0

31
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
1402 Vegetable materials of a kind used primarily
as stuffing or as padding (for example,
kapok, vegetable hair and eel-grass),
whether or not put up as a layer with or
without supporting material.
14020010 - Kapok 5 0
14020090 - Other 5 0
14030000 Vegetable materials of a kind used primarily 5 0
in brooms or in brushes (for example,
broomcorn, piassava, couch-grass and
istle) whether or not in hanks or bundles.
in hanks or bundles.
1404 Vegetable products not elsewhere specified
or included.
140410 - Raw vegetable materials of a kind used
primarily in dyeing or tanning:
14041010 - - Barks for tanning 5 DO,HN 0
14041090 - - Other 5 DO,HN 0
14042000 - Cotton linters 5 0
140490 - Other:
14049010 - - Betel leaves, biri leaves and betel-nut 5 0
leaves
14049090 - - Other 5 0
Section III - Animal or vegetable fats and
oils and their cleavage products; Prepared
edible fats; animal or vegetable waxes
15 Chapter 15 - Animal or vegetable fast and
and oils and their cleavage products;
Prepared edible fats; animal or vegetable
waxes
15010000 Pig fat (including lard) and poultry fat, other 15 10 2012 US 0
than that of heading 02.09 or 15.03.
1502 Fats of bovine animals, sheep or goats,
other than those of heading 15.03.
15020010 - Tallow 15 10 2010 AU,NZ,US 0
15020090 - Other 15 10 2010 AU,NZ 0
1503 Lard stearin, lard oil, oleostearin, oleo-oil
and tallow oil, not emulsified or mixed or
otherwise prepared.
15030010 - Lard stearin and oleostearin 15 0
15030090 - Other 15 0
1504 Fats and oils and their fractions, of fish or
marine mammals, whether or not refined
but not chemically modified.

32
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
15043000 - Fats and oils and their fractions, of marine 10 0
mammals
1505 Wool grease and fatty substances derived
therefrom (including lanolin).
15050010 - Lanolin 15 10 2010 NZ 0
15050090 - Other 15 10 2010 NZ 0
15060000 Other animal fats and oils and their 15 0
fractions, whether or not refined, but not
chemically modified.
1507 Soya-bean oil and its fractions, whether or
not refined, but not chemically modified.
15071000 - Crude oil, whether or not degummed 5 AR,US 0
150790 - Other:
15079010 - - Refined oil 30 15 2010 AR,PY,US 0
15079020 - - Fractions of unrefined soya-bean oil 5 PY,US 0
15079090 - - Other 30 15 2010 PY,US 0
1508 Ground-nut oil and its fractions, whether or
not refined, but not chemically modified.
15081000 - Crude oil 10 CN 0
150890 - Other:
15089010 - - Refined oil 30 0
15089020 - - Fractions of unrefined ground-nut oil 20 0
15089090 - - Other 30 0
1509 Olive oil and its fractions, whether or not
refined but not chemically modified.
150910 - Virgin:
15091010 - - In packing of net weight not exceeding 5 0
30 kg
15091090 - - Other 5 0
150990 - Other:
- - Refined oil:
15099011 - - - In packing of net weight not exceeding 30 20 2012 0
30 kg
15099019 - - - Other 30 20 2012 0
- - Fractions of unrefined oil:
15099021 - - - In packing of net weight not exceeding 20 0
30 kg
15099029 - - - Other 20 0
- - Other:
15099091 - - - In packing of net weight not exceeding 30 20 2012 0
30 kg
15099099 - - - Other 30 20 2012 0

33
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
1510 Other oils and their fractions, obtained
solely from olives, whether or not refined,
but not chemically modified, including
blends of these oils or fractions with oils or
fractions of heading 15.09.
15100010 - Crude oil 5 0
- Other:
15100091 - - Refined oil 30 0
15100092 - - Fractions of unrefined oil 20 0
15100099 - - Other 30 0
1511 Palm oil and its fractions, whether or not
refined, but not chemically modified.
15111000 - Crude oil 5 DO,HN 0
151190 - Other:
15119010 - - Concentrated palm stearin 30 DO,HN 0
15119090 - - Other 30 DO,HN 0
1512 Sunflower-seed, safflower or cotton-seed oil
and fractions thereof, whether or not
refined, but not chemically modified.
- Sunflower-seed or safflower oil and
fractions thereof:
15121100 - - Crude oil 5 AR 0
151219 - - Other:
15121910 - - - Refined oil 30 15 2010 AR 0
15121920 - - - Fractions of unrefined sunflower-seed 20 15 2009 AR 0
or safflower oil
15121990 - - - Other 30 15 2010 AR 0
- Cotton-seed oil and its fractions:
15122100 - - Crude oil, whether or not gossypol has 10 0
been removed
151229 - - Other:
15122910 - - - Refined oil 40 25 2012 0
15122920 - - - Fractions of unrefined cotton-seed oil 10 0
15122990 - - - Other 40 25 2012 0
1513 Coconut (copra), palm kernel or babassu oil
and fractions thereof, whether or not
refined, but not chemically modified.
- Coconut (copra) oil and its fractions:
15131100 - - Crude oil 10 0
151319 - - Other:
15131910 - - - Refined oil 30 0
15131920 - - - Fractions of unrefined coconut oil 20 0

34
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
15131990 - - - Other 30 0
- Palm kernel or babassu oil and fractions
thereof:
15132100 - - Crude oil 10 0
151329 - - Other:
15132910 - - - Refined oil 40 35 2010 0
15132920 - - - Fractions of unrefined plam kernel and 20 0
babassu oil
15132990 - - - Other 40 35 2010 0
1514 Rape, colza or mustard oil and fractions
thereof, whether or not refined,but not
chemically modified.
- Low erucic acid rape or colza oil and its
fractions:
15141100 - - Crude oil 5 AU,CA 0
151419 - - Other:
15141910 - - - Refined oil 5 CA 0
15141920 - - - Fractions of unrefined oil 5 0
15141990 - - - Other 5 0
- Other:
151491 - - Crude oil:
15149110 - - - Rape or colza oil and its fractions 20 15 2012 CA 0
15149190 - - - Other 20 15 2012 CA 0
151499 - - Other:
15149910 - - - Refined oil 30 20 2012 CA 0
15149920 - - - Fractions of unrefined oil 20 15 2012 CA 0
- - - Other:
15149991 - - - - Rape or colza oil and its fractions 30 20 2012 CA 0
15149999 - - - - Other 30 20 2012 CA 0
1515 Other fixed vegetable fats and oils
(including jojoba oil) and their fractions,
whether or not refined, but not chemically
modified.
- Linseed oil and its fractions:
15151100 - - Crude oil 10 0
15151900 - - Other 20 0
- Maize (corn) oil and its fractions:
15152100 - - Crude oil 10 0
151529 - - Other:
15152910 - - - Fractions of unrefined maize (corn) oil 10 0
15152990 - - - Other 40 30 2010 0
151530 - Castor oil and its fractions:

35
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
15153010 - - Crude oil 10 0
15153090 - - Other 20 0
151540 - Tung oil and its fractions:
15154010 - - Crude oil 10 0
15154020 - - Fractions of unrefined tung oil 10 0
15154090 - - Other 20 0
151550 - Sesame oil and its fractions:
15155010 - - Crude oil 10 0
15155020 - - Fractions of unrefined sesame oil 10 0
15155090 - - Other 50 35 2012 0
151590 - Other:
- - Tengkawang oil:
15159011 - - - Crude oil 10 0
15159012 - - - Fractions of unrefined oil 10 0
15159019 - - - Other 40 35 2010 0
- - Other:
15159091 - - - Crude oil 20 0
15159092 - - - Fractions of unrefined oil 20 0
15159099 - - - Other 30 0
1516 Animal or vegetable fats and oils and their
fractions, partly or wholly
hydrogenatedinter- esterified, re-esterified
or, elaidinised, whether or not refined, but
not further prepared.
151610 - Animal fats and oils and their fractions:
15161010 - - In packings of 10 kg net weight or more 30 22 2012 0
15161090 - - Other 30 22 2012 0
151620 - Vegetable fats and oils and their fractions:
- - Re-esterified fats and oils and their
fractions:
15162011 - - - Of soya bean 30 20 2012 CA,DO,HN,US 0
15162012 - - - Of palm oil, crude 30 DO,HN 0
- - - Of palm oil, other than crude:
15162021 - - - - In packings of a net weight not 30 DO,HN 0
exceeding 20 kg
15162029 - - - - Other 30 DO,HN 0
15162030 - - - Of coconut 30 DO,HN 0
- - - Of palm kernel oil:
15162041 - - - - Crude 30 DO,HN 0
15162042 - - - - Refined, bleached and deodorised 30 DO,HN 0
(RBD)
- - - Of palm kernel olein:
36
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
15162051 - - - - Crude 30 DO,HN 0
15162052 - - - - Refined, bleached and deodorised 30 DO,HN 0
(RBD)
15162061 - - - Of illipenut oil 30 DO,HN 0
15162069 - - - Other 30 DO,HN 0
- - Other:
15162071 - - - Hydrogenated fats in flakes, in 30 DO,HN 0
packages of a net weight of less than 10 kg
15162072 - - - Hydrogenated fats in flakes, in 30 DO,HN 0
packages of a net weight of 10 kg or more
15162073 - - - Hydrogenated castor oil (opal wax) 30 DO,HN 0
15162081 - - - Of palm kernel stearin, crude 30 DO,HN 0
15162082 - - - Of palm kernel stearin, refined, 30 DO,HN 0
bleached and deodorised
15162083 - - - Other hydrogenated refined, bleached 30 DO,HN 0
and deodorised palm kernel olein or stearin
- - - Of palm stearin of iodine value not
exceeding 48:
15162084 - - - - Crude 30 DO,HN 0
15162085 - - - - Refined, bleached and deodorised 30 DO,HN 0
15162086 - - - - Other 30 DO,HN 0
15162099 - - - Other 30 DO,HN 0
1517 Margarine, edible mixtures or preparations
of animal or vegetable fat or oils or of
fractions of different fats or oils of this
Chapter, other than edible fats or oils or
their fractions of heading 15.16.
15171000 - Margarine, excluding liquid margarine 25 NZ,SV 0
151790 - Other:
15179010 - - Imitation ghee 40 30 2012 CA,CO 0
15179020 - - Liquid margarine 40 25 2012 AU,CA,CO 0
15179030 - - Mould release preparation 40 30 2012 CA,CO 0
- - Imitation lard; shortening:
15179041 - - - Imitation lard of animal origin 40 25 2012 AU,CA,CO 0
15179042 - - - Imitation lard of vegetable origin 40 25 2012 AU,CA,CO 0
15179043 - - - Shortening 30 25 2010 AU,CO 0
- - Of mixtures or preparations of vegetable
fats or oils or of their fractions:
15179051 - - - Solid mixtures or preparations 40 30 2012 AU,CO 0
- - - Liquid mixtures or preparations:
15179061 - - - - In which ground-nut oil predominates 40 30 2012 CO 0
- - - - In which palm oil predominates:

37
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
15179071 - - - - - Crude 50 30 2012 CO 0
15179072 - - - - - Other, in packings of net weight not 50 30 2012 CO 0
exceeding 20 kg
15179079 - - - - - Other 50 30 2012 CO 0
15179081 - - - - In which crude palm kernel oil 50 30 2012 CO 0
predominates
15179082 - - - - In which refined, bleached and 50 30 2012 CO 0
deodorised (RBD) palm kernel oil
predominates
15179083 - - - - In which crude palm kernel olein 50 30 2012 CO 0
predominates
15179084 - - - - In which refined, bleached and 50 30 2012 CO 0
deodorised (RBD) palm kernel olein
predominates
15179085 - - - - In which soya bean oil or coconut oil 50 30 2012 CA,CO 0
predominates
15179086 - - - - In which illipenut oil predominates 40 30 2012 CO 0
15179089 - - - - Other 40 30 2012 AU,CO 0
15179090 - - Other 40 30 2012 AU,CO 0
1518 Animal or vegetable fats and oils and their
fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in
vacuum or in inert gas or otherwise
chemically modified, excluding those of
heading 15.16; inedible mixtures or
preparations of animal or vegetable fats or
oils or of fractions of different fats or oils of
this Chapter, not elsewhere specified or
included.
- Animal or vegetable fats and oils and their
fractions, boiled, oxidised, dehydrated,
sulphurised, blown,polymerised by heat in
vacuum or in inert gas or otherwise
chemically modified excluding those of
heading 15.16:
15180011 - - Linoxyn 5 0
15180012 - - Animal fats and oils 5 US 0
15180013 - - Vegetable fats and oils 5 US 0
15180019 - - Other 5 US 0
15180020 - Inedible mixtures or preparations of 5 US 0
animal fats or oils or of fractions of different
fats or oils
- Inedible mixtures or preparations of
vegetable fats or oils or of fractions of
different fats or oils:
38
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
15180031 - - Of ground-nut oil 5 0
15180032 - - Of linseed oil 5 0
15180033 - - Of palm oil, crude 5 0
15180034 - - Of palm oil, other than crude, in packings 5 0
of net weight not exceeding 20 kg
15180035 - - Of palm oil, other than crude, in packings 5 0
of net weight exceeding 20 kg
15180036 - - Of palm kernel oil, crude 5 0
15180037 - - Of palm kernel oil, refined, bleached and 5 0
deodorised (RBD)
15180038 - - Of palm kernel olein, crude 5 0
15180041 - - Of palm kernel olein, refined, bleached 5 0
and deodorised (RBD)
15180042 - - Of castor or sesame oil 5 0
15180043 - - Of soya bean or cotton seed oil 5 US 0
15180044 - - Of illipenut oil 5 0
15180045 - - Of coconut oil 5 0
15180049 - - Other 5 US 0
15180060 - Inedible mixtures and preparations of 5 US 0
animal fats or oils or fractions thereof and
vegetable fats or oils or fractions thereof
15180090 - Other 5 US 0
1520 Glycerol, crude; glycerol waters and
glycerol lyes.
15200010 - Crude glycerol 5 0
15200090 - Other 5 0
1521 Vegetable waxes (other than triglycerides),
beeswax, other insect waxes and
spermaceti, whether or not refined or
coloured.
15211000 - Vegetable waxes 5 0
- Other:
15219010 - - Beeswax and other insect waxes 5 0
15219020 - - Spermaceti 5 0
1522 Degras; residues resulting from the
treatment of fatty substances or animal or
vegetable waxes.
15220010 - Degras 5 DO,HN 0
15220090 - Other 5 DO,HN 0
Section IV - Prepared foodstuffs;
beverages, spirits and vinegar; tobacco and
manufactured tobacco subtitudes

39
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
16 Chapter 16 - Preparations of meat, of fish
or of crustaceans, molluscs or other aquatic
invertebrates
1601 Sausages and similar products, of meat,
meat offal or blood; food preparations
based on these products.
- Sausages:
16010011 - - Containing pork 40 22 2012 CA,US 0
16010012 - - Containing beef 40 22 2012 CA,US 0
16010013 - - Containing both pork and beef 40 22 2012 CA,US 0
16010019 - - Other 40 22 2012 CA,US 0
16010090 - Other 40 22 2012 CA,US 0
1602 Other prepared or preserved meat, meat
offal or blood.
16021000 - Homogenised preparations 40 30 2012 NZ 0
16022000 - Of liver of any animal 40 30 2012 0
- Of poultry of heading 01.05:
16023100 - - Of turkeys 50 22 2012 US 0
160232 - - Of fowls of the species Gallus
domesticus:
16023210 - - - Canned chicken curry 50 40 2010 0
16023290 - - - Other 40 22 2012 US 0
16023900 - - Other 40 22 2012 US 0
- Of swine:
16024100 - - Hams and cuts thereof 50 22 2012 CA,US 0
16024200 - - Shoulders and cuts thereof 50 22 2012 US 0
160249 - - Other, including mixtures:
16024910 - - - Luncheon meat 40 22 2012 CA,US 0
16024990 - - - Other 40 22 2012 CA,US 0
160250 - Of bovine animals:
16025010 - - Corned beef 40 35 2012 CA,NZ,UY 0
16025090 - - Other 40 35 2012 CA,NZ 0
160290 - Other, including preparations of blood of
any animal:
16029010 - - Canned mutton curry 40 38 2009 NZ 0
16029090 - - Other 40 38 2009 NZ 0
1603 Extracts and juices of meat, fish or
crustaceans, molluscs or other aquatic
invertebrates.
16030010 - Of chicken, with herbs 30 0
16030020 - Of chicken, without herbs 30 0
16030030 - Other, with herbs 30 0

40
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
16030090 - Other 30 NZ 0
17 Chapter 17 - Sugar and sugar confectionery
1701 Cane or beet sugar and chemically pure
sucrose, in solid form.
- Raw sugar not containing added
flavouring or colouring matter:
17011100 - - Cane sugar 100 85 2010 AU,CO,DO,HN,SV 0
17011200 - - Beet sugar 100 0
- Other:
17019100 - - Containing added flavouring or colouring 100 0
matter
170199 - - Other:
- - - Refined sugar:
17019911 - - - - White 100 85 2012 CO 0
17019919 - - - - Other 100 85 2012 CO 0
17019990 - - - Other 100 85 2012 CO 0
1702 Other sugars, including chemically pure
lactose, maltose, glucose and fructose,in
solid form; sugar syrups not containing
added flavouring or colouring matter;
artificial honey, whether or not mixed with
natural honey; caramel.
mixed with natural honey; caramel.
- Lactose and lactose syrup:
17021100 - - Containing by weight 99% or more 0 AU,NZ,US 0
lactose, expressed as anhydrous lactose,
calculated on the dry matter
17021900 - - Other 0 DO,HN,US 0
17022000 - Maple sugar and maple syrup 10 CA 0
170230 - Glucose and glucose syrup, not containing
fructose or containing in the dry state less
than 20% by weight of fructose:
17023010 - - Glucose 15 0
17023020 - - Glucose syrup 15 0
17024000 - Glucose and glucose syrup, containing in 20 0
the dry state at least 20% but less than
50% by weight of fructose, excluding invert
sugar
17025000 - Chemically pure fructose 20 0
170260 - Other fructose and fructose syrup,
containing in the dry state more than 50%
by weight of fructose, excluding invert
sugar:

41
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
17026010 - - Fructose 20 0
17026020 - - Fructose syrup 20 0
170290 - Other, including invert sugar and other
sugar and sugar syrup blends containing in
the dry state 50% by weight of fructose:
17029010 - - Maltose 15 0
17029020 - - Artificial honey, whether or not mixed 15 0
with natural honey
17029030 - - Flavoured or coloured sugars (excluding 15 0
maltose)
17029040 - - Caramel 15 0
17029090 - - Other 15 0
1703 Molasses resulting from the extraction or
refining of sugar.
17031000 - Cane molasses 10 DO,HN,SV 0
17039000 - Other 10 DO,HN 0
1704 Sugar confectionery (including white
chocolate), not containing cocoa.
17041000 - Chewing gum, whether or not sugar-coated 40 25 2010 CO,DO,HN 0
170490 - Other:
17049010 - - Medicated sweets 20 AR,CA,DO,HN,SV 0
17049020 - - White chocolate 40 20 2012 AR,DO,HN,SV,US 0
17049090 - - Other 40 15 2012 AR,AU,DO,HN,SV,US 0
18 Chapter 18 - Cocoa and cocoa preparations
18010000 Cocoa beans, whole or broken, raw or 10 DO,HN 0
roasted.
18020000 Cocoa shells, husks, skins and other cocoa 10 DO,HN 0
waste.
1803 Cocoa paste, whether or not defatted.
18031000 - Not defatted 10 0
18032000 - Wholly or partly defatted 10 DO,HN 0
18040000 Cocoa butter, fat and oil. 10 DO,HN 0
18050000 Cocoa powder, not containing added sugar 20 DO,HN 0
or other sweetening matter.
1806 Chocolate and other food preparations
containing cocoa.
18061000 - Cocoa powder, containing added sugar or 20 AR 0
other sweetening matter
180620 - Other preparations in blocks, slabs or bars
weighing more than 2 kg or in liquid, paste,
powder, granular or other bulk form in
containers or immediate packings, of a
content exceeding 2 kg:

42
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
18062010 - - Chocolate confectionery in blocks, slabs 20 0
or bars
18062090 - - Other 20 18 2008 NZ 0
- Other, in blocks, slabs or bars:
180631 - - Filled:
18063110 - - - Chocolate confectionery in blocks, 40 13 2012 AU,US 0
slabs or bars
18063190 - - - Other 35 AU 0
180632 - - Not filled:
18063210 - - - Chocolate confectionery in blocks, 40 20 2012 AU,US 0
slabs or bars
18063290 - - - Other 35 30 2010 NZ 0
180690 - Other:
18069010 - - Chocolate confectionery in tablets or 40 13 2012 AU,CA,US 0
pastilles
18069020 - - Food preparations of flour, meal, starch 35 25 2012 AU,CA,NZ 0
or malt extract, containing 40% or more but
less than 50% by weight of cocoa and food
preparations of goods of headings 04.01 to
04.04, containing 5% or more but less than
10% by weight of cocoa, specially prepared
for infant use, not put up for retail sale
18069030 - - Other food preparations of flour, meal, 35 25 2012 AU,CA,NZ 0
starch or malt extract, containing 40% or
more but less than 50% by weight of cocoa;
other food preparations of goods of
headings 04.01 to 04.04, containing 5% or
more but less than 10% by weight of cocoa;
preparations of cereals containing 6% but
not more than 8% by weight of cocoa
18069090 - - Other 35 20 2012 AU,CA,NZ 0
19 Chapter 19 - Preparations of cereals, flour,
starch or milk; pastrycooks’ products
1901 Malt extract; food preparations of flour,
groats, meal, starch or malt extract, not
containing cocoa or containing less than 40
% by weight of cocoa calculated on a totally
defatted basis, not elsewhere specified or
included; food preparations of goods of
headings 04.01 to 04.04, not containing
cocoa or containing less than 5 % by weight
of cocoa calculated on a totally defatted
basis, not elsewhere specified or included.
190110 - Preparations for infant use, put up for
retail sale:

43
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
19011010 - - Of malt extract 30 20 2010 0
- - Of goods of headings 04.01 to 04.04:
19011021 - - - Medical food 15 10 2010 AU,NZ,US 0
19011029 - - - Other 30 15 2012 AU,NZ,US 0
19011030 - - Of soya bean powder 40 35 2010 US 0
- - Other:
19011091 - - - For lactase deficiency infants 30 20 2010 AU 0
19011092 - - - Other medical foods 15 0
19011093 - - - Other, containing cocoa 38 25 2012 NZ 0
19011099 - - - Other 40 35 2010 0
190120 - Mixes and doughs for the preparation of
bakers' wares of heading 19.05:
19012010 - - Of flour, groats, meal, starch or malt 38 30 2012 AR,AU,DO,HN 0
extract, not containing cocoa
19012020 - - Of flour, groats, meal, starch or malt 40 30 2012 AR,AU,DO,HN 0
extract, containing cocoa
19012030 - - Other, not containing cocoa 38 35 2010 AR,DO,HN 0
19012040 - - Other, containing cocoa 40 35 2010 AR,DO,HN 0
190190 - Other:
- - Infant food, not put up for retail sale:
19019011 - - - Of goods of heading 04.01 to 04.04 30 20 2010 AU 0
19019012 - - - For lactase deficient infants 30 20 2010 0
19019013 - - - Other medical food 15 0
19019019 - - - Other 40 25 2012 0
19019020 - - Malt extract 30 20 2010 0
- - Other, of goods of heading 04.01 to
04.04:
19019031 - - - Filled milk 30 20 2010 AU,US 0
19019032 - - - Medical food 15 NZ,US 0
19019033 - - - Other, not containing cocoa 25 16 2012 NZ,US 0
19019034 - - - Other, containing cocoa 25 15 2012 NZ 0
- - Other soya based preparations:
19019041 - - - In powder form 40 30 2012 0
19019049 - - - In other form 40 30 2012 0
- - Other:
19019051 - - - Medical foods 15 0
19019052 - - - Other,not containing cocoa 40 30 2012 0
19019053 - - - Other, containing cocoa 40 30 2012 0

44
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
1902 Pasta, whether or not cooked or stuffed
(with meat or other substances) or
otherwise prepared, such as spaghetti,
macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether or not
prepared.
ravioli, cannelloni; couscous, whether or not
prepared.
- Uncooked pasta, not stuffed or otherwise
prepared:
19021100 - - Containing eggs 40 0
190219 - - Other:
19021910 - - - Bean vermicelli (tang hoon) 40 0
19021920 - - - Rice vermicelli (bee hoon) 40 0
19021990 - - - Other 40 20 2012 US 0
19022000 - Stuffed pasta, whether or not cooked or 40 0
otherwise prepared
190230 - Other pasta:
19023010 - - Instant noodles 40 30 2012 JP 0
19023090 - - Other 40 35 2010 JP 0
19024000 - Couscous 40 0
19030000 Tapioca and substitutes therefor prepared 40 0
from starch, in the form of flakes, grains,
pearls, siftings or in similar forms.
1904 Prepared foods obtained by the swelling or
roasting of cereals or cereal products (for
example, corn flakes); cereals (other than
maize (corn)) in grain form or in the form of
flakes or other worked grains (except flour,
groats and meal), pre-cooked, or otherwise
prepared, not elsewhere specified or
included.
19041000 - Prepared foods obtained by the swelling 45 15 2012 AU,SV,US 0
or roasting of cereals or cereal products
190420 - Prepared foods obtained from unroasted
cereal flakes or from mixtures of unroasted
cereal flakes and roasted cereal flakes or
swelled cereals:
19042010 - - Mixtures of roasted or unroasted cereal 45 35 2010 0
flakes
19042090 - - Other 45 35 2010 0
19043000 - Bulgur wheat 45 35 2010 0
190490 - Other:

45
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
19049010 - - Rice preparations, including pre-cooked 45 35 2010 0
rice
19049090 - - Other 45 20 2012 US 0
1905 Bread, pastry, cakes, biscuits and other
bakers' wares, whether or not containing
cocoa; communion wafers, empty cachets
of a kind suitable for pharmaceutical use,
sealing wafers, rice paper and similar
products.
19051000 - Crispbread 40 0
19052000 - Gingerbread and the like 40 0
- Sweet biscuits; waffles and wafers:
190531 - - Sweet biscuits:
19053110 - - - Not containing cocoa 40 15 2012 DO,HN,SV,US 0
19053120 - - - Containing cocoa 40 15 2012 DO,HN,SV,US 0
190532 - - Waffles and wafers:
19053210 - - - Waffles 40 35 2010 SV 0
19053220 - - - Wafers 40 35 2010 SV 0
19054000 - Rusks, toasted bread and similar toasted 40 0
products
190590 - Other:
19059010 - - Unsweetened teething biscuits 45 30 2010 CA,DO,HN,SV 0
19059020 - - Other unsweetened biscuits 45 20 2012 DO,HN,SV,US 0
19059030 - - Cakes 45 30 2010 CA,DO,HN,SV 0
19059040 - - Pastries 45 30 2010 CA,DO,HN,SV 0
19059050 - - Bakery products made without flour 45 30 2010 CA,DO,HN,SV 0
19059060 - - Empty cachets of a kind suitable for 10 CA,DO,HN,SV 0
pharmaceutical use
19059070 - - Communion wafers, sealing wafers, rice 45 30 2010 CA,DO,HN,SV 0
paper and similar products
19059080 - - Other crisp savoury food products 45 20 2012 CA,DO,HN,SV,US 0
19059090 - - Other 45 20 2012 CA,DO,HN,SV,US 0
20 Chapter 20 - Preparations of vegetables,
fruit, nuts or other parts of plants
2001 Vegetables, fruit, nuts and other edible
parts of plants, prepared or preserved by
vinegar or acetic acid.
20011000 - Cucumbers and gherkins 40 DO,HN 0
200190 - Other:
20019010 - - Onions 40 38 2009 CN,DO,HN 0
20019090 - - Other 40 38 2009 CN,DO,HN 0

46
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
2002 Tomatoes prepared or preserved otherwise
than by vinegar or acetic acid.
20021000 - Tomatoes, whole or in pieces 40 30 2012 0
200290 - Other:
20029010 - - Tomato paste 40 20 2012 CN,US 0
20029090 - - Other 40 20 2012 CN,US 0
2003 Mushrooms and truffles, prepared or
preserved otherwise than by vinegar or
acetic acid.
20031000 - Mushrooms of the genus Agaricus 40 CN 0
20032000 - Truffles 40 CN 0
20039000 - Other 40 0
2004 Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid,
frozen, other than products of heading
20.06.
20041000 - Potatoes 35 13 2013 CA,NZ,US 0
200490 - Other vegetables and mixtures of
vegetables:
20049010 - - Infant food 40 0
20049020 - - Other preparations of sweet corn 40 0
20049090 - - Other 40 0
2005 Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid,
not frozen, other than products of heading
20.06.
20051000 - Homogenised vegetables 40 CA 0
200520 - Potatoes:
20052010 - - Chips and sticks 40 18 2012 US 0
20052090 - - Other 40 35 2010 0
20054000 - Peas (Pisum sativum) 40 35 2010 0
- Beans (Vigna spp., Phaseolus spp.):
20055100 - - Beans, shelled 40 35 2010 0
20055900 - - Other 40 35 2010 0
20056000 - Asparagus 40 30 2012 CN,NZ 0
20057000 - Olives 40 25 2010 0
20058000 - Sweet corn (Zea mays var. saccharata) 50 40 2010 0
200590 - Other vegetables and mixtures of
vegetables:
20059010 - - Smoked garlic 40 33 2010 CN 0
20059090 - - Other 40 33 2010 CA,CN 0

47
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
20060000 Vegetables, fruit, nuts, fruit-peel and other 40 35 2010 CN,DO,HN 0
parts of plants, preserved by sugar
(drained, glacé or crystallised)
2007 Jams, fruit jellies, marmalades, fruit or nut
purộe and fruit or nut pastes, obtained by
cooking, whether or not containing added
sugar or other sweetening matter.
20071000 - Homogenised preparations 40 35 2010 DO,HN 0
- Other:
20079100 - - Citrus fruit 40 35 2010 DO,HN 0
200799 - - Other:
20079910 - - - Fruit grains and pastes other than of 40 0
mango, pineapple or strawberries
20079990 - - - Other 40 0
2008 Fruit, nuts and other edible parts of plants,
otherwise prepared or preserved, whether
or not containing added sugar or other
sweetening matter or spirit, not elsewhere
specified or included.
- Nuts, ground-nuts and other seeds,
whether or not mixed together:
200811 - - Ground-nuts:
20081110 - - - Roasted nuts 40 30 2012 US 0
20081120 - - - Peanut butter 40 18 2012 US 0
20081190 - - - Other 40 20 2012 US 0
200819 - - Other, including mixtures:
20081910 - - - Cashew 40 35 2012 0
20081990 - - - Other 40 18 2012 US 0
20082000 - Pineapples 40 0
200830 - Citrus fruit:
- - Containing added sugar or other
sweetening matter or spirits:
20083011 - - - In airtight containers 40 0
20083019 - - - Other 40 0
- - Other:
20083091 - - - In airtight containers 40 0
20083099 - - - Other 40 0
200840 - Pears:
- - Containing added sugar or other
sweetening matter or spirits:
20084011 - - - In airtight containers 40 35 2012 AU 0
20084019 - - - Other 40 35 2012 0

48
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - Other:
20084091 - - - In airtight containers 40 35 2012 AU 0
20084099 - - - Other 40 35 2012 0
200850 - Apricots:
- - Containing added sugar or other
sweetening matter or spirits:
20085011 - - - In airtight containers 40 0
20085019 - - - Other 40 0
- - Other:
20085091 - - - In airtight containers 40 0
20085099 - - - Other 40 0
200860 - Cherries:
- - Containing added sugar or other
sweetening matter or spirits:
20086011 - - - In airtight containers 40 0
20086019 - - - Other 40 0
- - Other:
20086091 - - - In airtight containers 40 0
20086099 - - - Other 40 0
200870 - Peaches, including nectarines:
- - Containing added sugar or other
sweetening matter or spirits:
20087011 - - - In airtight containers 40 35 2012 0
20087019 - - - Other 40 35 2012 0
- - Other:
20087091 - - - In airtight containers 40 35 2012 0
20087099 - - - Other 40 35 2012 0
200880 - Strawberries:
- - Containing added sugar or other
sweetening matter or spirits:
20088011 - - - In airtight containers 40 35 2012 0
20088019 - - - Other 40 35 2012 0
- - Other:
20088091 - - - In airtight containers 40 35 2012 0
20088099 - - - Other 40 35 2012 0
- Other, including mixtures other than those
of subheading 2008.19:
20089100 - - Palm hearts 40 0
200892 - - Mixtures:
20089210 - - - of stems, roots and other edible parts of 40 0
plants

49
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - - Other, containing added sugar or other
sweetening matter or spirits:
20089221 - - - - In airtight containers 40 30 2010 0
20089229 - - - - Other 40 30 2010 0
- - - Other:
20089291 - - - - In airtight containers 40 30 2010 0
20089299 - - - - Other 40 30 2010 0
200899 - - Other:
20089910 - - - Lychees 40 0
20089920 - - - Longans 40 0
20089930 - - - Of stems, roots and other edible parts 40 0
of plants
- - - Other, containing added sugar or other
sweetening matter or spirits:
20089941 - - - - In airtight containers 37 30 2010 0
20089949 - - - - Other 37 30 2010 0
- - - Other:
20089991 - - - - In airtight containers 37 30 2010 0
20089999 - - - - Other 37 30 2010 0
2009 Fruit juices (including grape must) and
vegetable juices, unfermented and not
containing added spirit, whether or not
containing added sugar or other sweetening
matter.
- Orange juice:
20091100 - - Frozen 35 20 2012 CA,DO,HN,US 0
20091200 - - Not frozen, of a Brix value not exceeding 40 30 2010 AU 0
20
20091900 - - Other 35 30 2012 AU,DO,HN 0
- Grapefruit juice:
20092100 - - Of a Brix value not exceeding 20 35 0
20092900 - - Other 35 0
- Juice of any other single citrus fruit:
20093100 - - Of a Brix value not exceeding 20 40 35 2012 0
20093900 - - Other 40 35 2012 CA 0
- Pineapple juice:
20094100 - - Of a Brix value not exceeding 20 35 0
20094900 - - Other 35 DO,HN 0
20095000 - Tomato juice 40 35 2012 CA 0
- Grape juice (including grape must):
20096100 - - Of a Brix value not exceeding 20 40 35 2010 0
20096900 - - Other 40 30 2010 AR,AU 0

50
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Apple juice:
20097100 - - Of a Brix value not exceeding 20 40 30 2012 AU 0
20097900 - - Other 40 25 2012 AU,DO,HN,NZ 0
200980 - - Juice of any other single fruit or
vegetable:
20098010 - - Blackcurrant juice 35 25 2012 CA,DO,HN,NZ 0
20098090 - - Other 35 25 2012 DO,HN,NZ,SV,US 0
20099000 - Mixtures of juices 35 25 2012 AU,CA,DO,HN,NZ 0
21 Chapter 21 - Miscellaneous edible
preparations
2101 Extracts, essences and concentrates, of
coffee, tea or matộ and preparations with a
basis of these products or with a basis of
coffee, tea or maté; roasted chicory and
other roasted coffee substitutes, and
extracts, essences and concentrates
thereof.
- Extracts, essences and concentrates, of
coffee, and preparations with a basis of
these extracts, essences or concentrates or
with a basis of coffee:
210111 - - Extracts, essences and concentrates:
21011110 - - - Instant coffee 50 40 2010 CA 0
21011190 - - - Other 50 40 2010 CA 0
21011200 - - Preparations with a basis of extracts, 50 40 2010 CA 0
essences or concentrates or with a basis of
coffee
21012000 - Extracts, essences and concentrates, of 50 40 2010 CA 0
tea or maté, and preparations with a basis
of these extracts, essences or concentrates
or with a basis of tea or maté
21013000 - Roasted chicory and other roasted coffee 50 40 2010 CA 0
substitutes, and extracts, essences and
concentrates thereof
2102 Yeasts (active or inactive); other single-cell
micro-organisms, dead (but not including
vaccines of heading 30.02); prepared
baking powders.
210210 - Active yeasts
21021010 - - Bread yeasts 20 10 2012 0
21021090 - - Other 10 0
21022000 - Inactive yeasts; other single-cell micro- 10 0
organisms, dead
21023000 - Prepared baking powders 10 0

51
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
2103 Sauces and preparations therefor; mixed
condiments and mixed seasonings;
mustard flour and meal and prepared
mustard.
21031000 - Soya sauce 45 33 2010 JP 0
21032000 - Tomato ketchup and other tomato sauces 45 35 2010 CA,DO,HN 0
21033000 - Mustard flour and meal and prepared 45 35 2010 CA 0
mustard
210390 - Other:
21039010 - - Chilli sauce 45 30 2012 CA,DO,HN 0
21039020 - - Mixed condiments and mixed 45 30 2012 CA,DO,HN 0
seasonings, including belachan
21039030 - - Fish sauce 45 33 2010 DO,HN 0
21039090 - - Other 45 20 2012 DO,HN,JP,US 0
2104 Soups and broths and preparations
therefor; homogenised composite food
preparations.
210410 - Soups and broths and preparations
therefor:
21041010 - - Containing meat 40 CA 0
21041090 - - Other 40 CA 0
210420 - Homogenised composite food
preparations:
21042010 - - Containing meat 40 0
21042090 - - Other 40 0
21050000 Ice cream and other edible ice, whether or 45 20 2012 AU,CA,DO,HN,NZ,US 0
not containing cocoa.
2106 Food preparations not elsewhere specified
or included.
21061000 - Protein concentrates and textured protein 10 5 2010 US 0
substances
210690 - Other:
21069010 - - Dried bean curd and bean curd sticks 30 25 2009 CA,CE25 0
21069020 - - Flavoured or coloured syrups 30 20 2010 AU,CA,CE25,US 0
21069030 - - Non-dairy creamer 30 20 2010 CA,CE25,CO,SV 0
21069040 - - Autolysed yeast preparations 20 15 2008 CA,CE25,CO 0
- - Preparations of a kind used in the
manufacture of beverages:
- - - Non-alcoholic preparations:
21069051 - - - - Preparations to be used as raw 30 15 2012 AU,CA,CE25,CO,US 0
material in preparing composite
concentrates

52
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
21069052 - - - - Composite concentrates for simple 30 15 2012 AU,CA,CE25,CO,US 0
dilution with water to make beverages
21069053 - - - - Ginseng based products 20 AU,CA,CE25 0
21069054 - - - - Other mixtures of chemical with 20 15 2008 AU,CA,CE25,CO 0
foodstuffs or other substances with nutritive
value of a kind used for food processing
21069059 - - - - Other 30 15 2012 AU,CA,CE25,CO,US 0
- - - Alcoholic preparations:
- - - - Preparations to be used as raw
material in preparing composite
concentrates
21069061 - - - - - Of a kind used for the manufacture 30 20 2010 AU,CA,CE25,CO 0
of alcoholic beverages, in liquid form
21069062 - - - - - Of a kind used for the manufacture 30 20 2010 AU,CA,CE25,CO 0
of alcoholic beverages, in other form
21069063 - - - - - Other 30 20 2010 AU,CA,CE25 0
- - - - Composite concentrates for simple
dilution with water to make beverages:
21069064 - - - - - Of a kind used for the manufacture 30 20 2010 AU,CA,CE25,CO 0
of alcoholic beverages, in liquid form
21069065 - - - - - Of a kind used for the manufacture 30 20 2010 AU,CA,CE25,CO 0
of alcoholic beverages, in other form
21069066 - - - - - Other 30 20 2010 AU,CA,CE25 0
21069067 - - - - Other mixtures of chemicals with 20 15 2008 AU,CA,CE25,CO 0
foodstuffs or other substances with nutritive
value, of a kind used for food processing
21069069 - - - - Other 30 20 2010 AU,CA,CE25 0
- - Sweetening preparations consisting of
artificial sweeteners and foodstuffs:
21069071 - - - Containing saccharin or aspartame as 30 15 2012 AU,CA,CE25,CO,US 0
a sweetener
21069079 - - - Other 30 20 2010 AU,CA,CE25,CO 0
- - Flavouring preparations:
21069081 - - - Cheese flavouring powder 18 15 2010 AU,CA,CE25,NZ 0
21069082 - - - Other 20 15 2008 AU,CA,CE25,CO 0
- - Food supplements:
21069083 - - - Preparations containing vitamins or 18 15 2008 AU,CA,CE25,CO 0
minerals
21069084 - - - Medical food 15 CA,CE25 0
21069089 - - - Other 20 15 2008 AU,CA,CE25,CO 0
- - Other:
21069091 - - - Food preparations for lactase deficient 28 20 2010 AU,CA,CE25,NZ,SV 0
infants

53
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
21069092 - - - Medical food 15 AU,CA,CE25,SV 0
21069093 - - - Other preparations for infant use 28 20 2010 AU,CA,CE25,NZ,SV 0
21069094 - - - Ice cream powder 28 20 2010 AU,CA,CE25,NZ,SV 0
21069095 - - - Fortificant premixes 20 15 2008 AU,CA,CE25,CO,NZ,S 0
V
21069096 - - - Other mixtures of chemicals with 20 15 2008 AU,CA,CE25,CO,NZ,S 0
foodstuffs or other substances with nutritive V
value, of a kind used for food processing
21069099 - - - Other 28 15 2012 AU,CA,CE25,NZ,SV,U 0
S
22 Chapter 22 - Beverages, spirits and vinegar
2201 Waters, including natural or artificial mineral
waters and aerated waters, not containing
added sugar or other sweetening matter nor
flavoured; ice and snow.
22011000 - Mineral waters and aerated waters 50 35 2012 CA,PY 0
220190 - Other:
22019010 - - Ice and snow 40 0
22019090 - - Other 40 0
2202 Waters, including mineral waters and
aerated waters, containing added sugar or
other sweetening matter or flavoured, and
other non-alcoholic beverages, not
including fruit or vegetable juices of
heading 20.09.
220210 - Waters, including mineral waters and
aerated waters, containing added sugar or
other sweetening matter or flavoured:
22021010 - - Sparkling mineral waters and aerated 40 35 2010 CA,DO,HN,SV 0
waters, flavoured
22021090 - - Other 40 35 2010 CA,DO,HN,SV 0
220290 - Other:
22029010 - - Flavoured UHT milk drink 40 30 2010 CA,NZ,US 0
22029020 - - Soya milk drink 40 30 2012 CA 0
22029030 - - Non-aerated beverages ready for 40 30 2012 CA 0
immediate consumption without dilution
22029090 - - Other 40 20 2012 CA,US 0
2203 Beer made from malt.
22030010 - Stout and porter 65 35 2012 AU,CA,CE25,DO,HN, 0
MX,US
22030090 - Other, including ale 65 35 2012 AU,CA,CE25,DO,HN, 0
MX,US

54
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
2204 Wine of fresh grapes, including fortified
wines; grape must other than that of
heading 20.09.
22041000 - Sparkling wine 65 50 2012 AU,CA,CE25,NZ 0
- Other wine; grape must with fermentation
prevented or arrested by the addition of
alcohol:
220421 - - In containers holding 2 l or less:
- - - Wine:
22042111 - - - - Of an alcoholic strength by volume not 65 50 2012 AR,AU,CA,CE25,NZ 0
exceeding 15% vol
22042112 - - - - Of an alcoholic strength by volume 65 50 2012 AR,AU,CA,CE25,NZ 0
exceeding 15% vol
- - - Grape must:
22042121 - - - - Of an alcoholic strength by volume not 65 50 2012 AR,CA,CE25,NZ 0
exceeding 15% vol
22042122 - - - - Of an alcoholic strength by volume 65 50 2012 AR,CA,CE25,NZ 0
exceeding 15% vol
220429 - - Other:
- - - Wine:
22042911 - - - - Of an alcoholic strength by volume not 65 50 2012 AU,CA,CE25 0
exceeding 15% vol
22042912 - - - - Of an alcoholic strength by volume 65 50 2012 AU,CA,CE25 0
exceeding 15% vol
- - - Grape must:
22042921 - - - - Of an alcoholic strength by volume not 65 50 2012 CA,CE25 0
exceeding 15% vol
22042922 - - - - Of an alcoholic strength by volume 65 50 2012 CA,CE25 0
exceeding 15% vol
220430 - Other grape must:
22043010 - - Of an alcoholic strength by volume not 65 55 2012 CA,CE25 0
exceeding 15% vol
22043020 - - Of an alcoholic strength by volume 65 55 2012 CA,CE25 0
exceeding 15% vol
2205 Vermouth and other wines of fresh grapes
flavoured with plants or aromatic
substances.
220510 - In containers holding 2 l or less:
22051010 - - Of an alcoholic strength by volume not 65 55 2012 CE25 0
exceeding 15% vol
22051020 - - Of an alcoholic strength by volume 65 55 2012 CE25 0
exceeding 15% vol
220590 - Other:

55
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
22059010 - - Of an alcoholic strength by volume not 65 55 2012 CE25 0
exceeding 15% vol
22059020 - - Of an alcoholic strength by volume 65 55 2012 CE25 0
exceeding 15%
2206 Other fermented beverages (for example,
cider, perry, mead); mixtures of fermented
beverages and mixtures of fermented
beverages and non-alcoholic beverages,
not elsewhere specified or included.
22060010 - Cider and perry 65 55 2012 CE25 0
22060020 - Sake (rice wine) 65 55 2012 CE25,JP 0
22060030 - Toddy 65 55 2012 CE25 0
22060040 - Shandy of an alcoholic strength by volume 65 55 2012 CE25 0
exceeding 0.5% but not exceeding 1%
22060050 - Shandy of an alcoholic strength by volume 65 55 2012 CE25 0
exceeding 1% but not exceeding 3%
22060090 - Other, including mead 65 55 2012 CE25 0
2207 Undenatured ethyl alcohol of an alcoholic
strength by volume of 80% vol or higher;
ethyl alcohol and other spirits, denatured, of
any strength.
22071000 - Undenatured ethyl alcohol of an alcoholic 40 DO,HN 0
strength by volume of 80% vol or higher
220720 - Ethyl alcohol and other spirits, denatured,
of any strength:
- - Denatured ethyl alcohol, including
methylated spirits:
22072011 - - - Ethyl alcohol strength by volume of 20 0
exceeding 99% vol
22072019 - - - Other 50 40 2010 0
22072090 - - Other 40 0
2208 Undenatured ethyl alcohol of an alcoholic
strength by volume of less than 80% vol;
spirits, liqueurs and other spirituous
beverages.
220820 - Spirits obtained by distilling grape wine or
grape marc:
22082010 - - Brandy of an alcoholic strength by 65 45 2013 CE25,US 0
volume not exceeding 46% vol
22082020 - - Brandy of an alcoholic strength by 65 45 2013 CE25,US 0
volume exceeding 46% vol
22082030 - - Other, of an alcoholic strength by volume 65 45 2013 CE25,US 0
not exceeding 46% vol

56
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
22082040 - - Other, of an alcoholic strength by volume 65 45 2013 CE25,US 0
exceeding 46% vol
220830 - Whiskies:
22083010 - - Of an alcoholic strength by volume not 65 45 2013 CA,CE25,US 0
exceeding 46% vol
22083020 - - Of an alcoholic strength by volume 65 45 2013 CA,CE25,US 0
exceeding 46% vol
220840 - Rum and tafia:
22084010 - - Of an alcoholic strength by volume not 65 45 2013 (Endnote 3) CE25,DO,HN,MX,US 0
exceeding 46% vol
22084020 - - Of an alcoholic strength by volume 65 45 2013 (Endnote 3) CE25,DO,HN,MX,US 0
exceeding 46% vol
220850 - Gin and Geneva:
22085010 - - Of an alcoholic strength by volume not 65 45 2013 CE25 0
exceeding 46% vol
22085020 - - Of an alcoholic strength by volume 65 45 2013 CE25 0
exceeding 46% vol
220860 - Vodka:
22086010 - - Of an alcoholic strength by volume not 65 45 2013 CE25,US 0
exceeding 46% vol
22086020 - - Of an alcoholic strength by volume 65 45 2013 CE25,US 0
exceeding 46% vol
220870 - Liqueurs and cordials:
22087010 - - Of an alcoholic strength by volume not 65 45 2013 CE25,DO,HN 0
exceeding 57% vol
22087020 - - Of an alcoholic strength by volume 65 45 2013 CE25,DO,HN 0
exceeding 57% vol
220890 - Other:
22089010 - - Medicated samsu of an alcoholic 65 45 2013 CE25,MX 0
strength by volume not exceeding 40% vol
22089020 - - Medicated samsu of an alcoholic 65 45 2013 CE25,MX 0
strength by volume exceeding 40% vol
22089030 - - Other samsu of an alcoholic strength by 65 45 2013 CE25,MX 0
volume not exceeding 40% vol
22089040 - - Other samsu of an alcoholic strength by 65 45 2013 CE25,MX 0
volume exceeding 40% vol
22089050 - - Arrack and pineapple spirit of an 65 45 2013 CE25,MX 0
alcoholic strength by volume not exceeding
40% vol
22089060 - - Arrack and pineapple spirit of an 65 45 2013 CE25,MX 0
alcoholic strength by volume exceeding
40% vol
22089070 - - Bitters and similar beverages of an 65 45 2013 CE25,MX 0
alcoholic strength not exceeding 57% vol
57
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
22089080 - - Bitters and similar beverages of an 65 45 2013 CE25,MX 0
alcoholic strength exceeding 57% vol
22089090 - - Other 65 45 2013 (Endnote 3) CE25,MX,NZ 0
22090000 Vinegar and substitutes for vinegar 20 DO,HN 0
obtained from acetic acid.
23 Chapter 23 - Residues and waste from the
food industries; prepared animal fodder
2301 Flours, meals and pellets, of meat or meat
offal, of fish or of crustaceans, molluscs or
other aquatic invertebrates, unfit for human
consumption; greaves.
23011000 - Flours, meals and pellets, of meat or meat 10 7 2009 AU,CA,NZ,US 0
offal; greaves
2302 Bran, sharps and other residues, whether
or not in the form of pellets, derived from
the sifting, milling or other working of
cereals or of leguminous plants.
23021000 - Of maize (corn) 10 0
23022000 - Of rice 10 0
23023000 - Of wheat 10 0
23024000 - Of other cereals 10 0
23025000 - Of leguminous plants 10 0
2303 Residues of starch manufacture and similar
residues, beet-pulp, bagasse and other
waste of sugar manufacture, brewing or
distilling dregs and waste, whether or not in
the form of pellets.
230310 - Residues of starch manufacture and
similar residues:
23031010 - - Of manioc (cassava) or sago 10 0
23031090 - - Other 10 7 2010 US 0
23032000 - Beet-pulp, bagasse and other waste of 10 0
sugar manufacture
23033000 - Brewing or distilling dregs and waste 10 0
23040000 Oil-cake and other solid residues, whether 5 AR 0
or not ground or in the form of pellets,
resulting from the extraction of soya-bean
oil.
23050000 Oil-cake and other solid residues, whether 5 0
or not ground or in the form of pellets,
resulting from the extraction of ground-nut
oil.

58
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
2306 Oil-cake and other solid residues, whether
or not ground or in the form of pellets,
resulting from the extraction of vegetable
fats or oils, other than those of heading
23.04 or 23.05.
23061000 - Of cotton seeds 5 0
23062000 - Of linseed 5 0
23063000 - Of sunflower seeds 5 AR 0
- Of rape or colza seeds:
23064100 - - Of low erucic acid rape or colza seeds 5 0
23064900 - - Other 5 0
23065000 - Of coconut or copra 5 0
23066000 - Of palm nuts or kernels 5 0
23067000 - Of maize (corn) germ 5 0
230690 - Other:
23069010 - - Of safflower seed meal 5 0
23069090 - - Other 5 0
23070000 Wine lees; argol. 10 0
23080000 Vegetable materials and vegetable waste, 10 0
vegetable residues and by-products,
whether or not in the form of pellets, of a
kind used in animal feeding, not elsewhere
specified or included.
2309 Preparations of a kind used in animal
feeding.
230910 - Dog or cat food, put up for retail sale:
23091010 - - Containing meat 10 7 2010 AU,US 0
23091090 - - Other 10 7 2010 AU,US 0
230990 - Other:
- - Complete feed:
23099011 - - - For poultry 10 7 2010 CA,US 0
23099012 - - - For swine 10 7 2010 CA,US 0
23099013 - - - Prawn feed 10 7 2010 CA,US 0
23099019 - - - Other 10 7 2010 CA,US 0
23099020 - - Premixes, feed supplements and feed 5 CA,US 0
additives
23099030 - - Other, containing meat 10 7 2010 CA,US 0
23099090 - - Other 10 7 2010 CA,US 0
24 Chapter 24 - Tobacco and manufactured
tobacco substitutes
2401 Unmanufactured tobacco; tobacco refuse.
240110 - Tobacco, not stemmed/stripped:

59
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
24011010 - - Virginia type, flue-cured 100 80 2012 BR,CO,DO,HN 0
24011020 - - Virginia type, not flue cured 100 90 2012 BR,DO,HN 0
24011030 - - Other, flue-cured 100 80 2012 BR,CO,DO,HN 0
24011090 - - Other, not flue cured 100 90 2012 BR,DO,HN 0
240120 - Tobacco, partly or wholly
stemmed/stripped:
24012010 - - Virginia type, flue-cured 100 80 2012 BR,CO,DO,HN 0
24012020 - - Virginia type, not flue cured 100 90 2012 BR,DO,HN 0
24012030 - - Oriental type 100 90 2012 BR,DO,HN 0
24012040 - - Burley type 100 80 2012 BR,CO,DO,HN 0
24012050 - - Other, flue-cured 100 80 2012 BR,CO,DO,HN 0
24012090 - - Other, not flue cured 100 90 2012 BR,DO,HN 0
240130 - Tobacco refuse:
24013010 - - Tobacco stems 80 BR,DO,HN 0
24013090 - - Other 100 90 2012 BR,DO,HN 0
2402 Cigars, cheroots, cigarillos and cigarettes,
of tobacco or tobacco substitutes.
24021000 - Cigars, cheroots and cigarillos, containing 150 100 2012 DO,HN 0
tobacco
240220 - Cigarettes containing tobacco:
24022010 - - Beedies 150 135 2010 DO,HN 0
24022090 - - Other 150 135 2010 DO,HN 0
240290 - Other:
24029010 - - Cigars, cheroots and cigarillos of 150 135 2010 0
tobacco substitutes
24029020 - - Cigarettes of tobacco substitutes 150 135 2010 0
2403 Other manufactured tobacco and
manufactured tobacco substitutes;
"homogenised" or "reconstituted" tobacco;
tobacco extracts and essences.
240310 - Smoking tobacco, whether or not
containing tobacco substitutes in any
proportion:
- - Packed for retail sale:
24031011 - - - Blended tobacco 100 0
24031019 - - - Other 100 0
- - Other manufactured tobacco for cigarette
making:
24031021 - - - Blended tobacco 100 0
24031029 - - - Other 100 0
24031090 - - Other 100 0
- Other:

60
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
24039100 - - "Homogenised" or "reconstituted" 100 0
tobacco
240399 - - Other:
24039910 - - - Tobacco extracts and essences 100 0
24039930 - - - Manufactured tobacco substitutes 100 0
24039940 - - - Snuff 100 0
24039950 - - - Smokeless tobacco, including chewing 100 0
and sucking tobacco
24039960 - - - Ang Hoon 100 0
24039990 - - - Other 100 0
29054300 - - Mannitol 10 5 2010 0
29054400 - - D-glucitol (sorbitol) 5 0
29054500 - - Glycerol 5 0
3301 Essential oils (terpeneless or not), including
concretes and absolutes; resinoids;
extracted oleoresins; concentrates of
essential oils in fats, in fixed oils, in waxes
or the like, obtained by enfleurage or
maceration; terpenic by-products of the
deterpenation of essential oils; aqueous
distillates and aqueous solutions of
essential oils.
- Essential oils of citrus fruit:
330111 - - Of bergamot:
33011110 - - - Pharmaceutical grade 5 0
33011190 - - - Other 10 0
330112 - - Of orange:
33011210 - - - Pharmaceutical grade 5 0
33011290 - - - Other 10 0
330113 - - Of lemon:
33011310 - - - Pharmaceutical grade 5 AR 0
33011390 - - - Other 10 AR 0
330114 - - Of lime:
33011410 - - - Pharmaceutical grade 5 0
33011490 - - - Other 10 0
330119 - - Other:
33011910 - - - Pharmaceutical grade 5 0
33011990 - - - Other 10 0
- Essential oils other than those of citrus
fruit:
330121 - - Of geranium:
33012110 - - - Pharmaceutical grade 5 0

61
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
33012190 - - - Other 5 0
330122 - - Of jasmin:
33012210 - - - Pharmaceutical grade 5 0
33012290 - - - Other 10 0
330123 - - Of lavender or of lavandin:
33012310 - - - Pharmaceutical grade 5 0
33012390 - - - Other 5 0
33012400 - - Of peppermint (Mentha piperita) 5 US 0
330125 - - Of other mints:
33012510 - - - Pharmaceutical grade 5 0
33012590 - - - Other 5 US 0
330126 - - Of vetiver:
33012610 - - - Pharmaceutical grade 5 0
33012690 - - - Other 5 0
330129 - - Other:
- - - Pharmaceutical grade:
33012911 - - - - Of lemon grass, of citronella, nutmeg, 10 0
cinnamon, ginger, cardamon, fennel or
palmrose
33012912 - - - - Of sandalwood 10 0
33012919 - - - - Other 10 0
- - - Other:
33012991 - - - - Of lemon grass, of citronella, nutmeg, 10 0
cinnamon, ginger, cardamon, fennel or
palmrose
33012992 - - - - Of sandalwood 10 0
33012999 - - - - Other 10 0
33013000 - Resinoids 5 0
330190 - Other:
33019010 - - Aqueous distillates and solutions of 5 0
essential oils suitable for medicinal use
33019090 - - Other 5 0
330210 - Of a kind used in the food or drink
industries:
33021010 - - Odoriferous alcoholic preparations of a 10 AU,CH,US 0
kind used for the manufacture of alcoholic
beverages, in liquid form
33021020 - - Odoriferous alcoholic preparations of a 10 AU,CH,US 0
kind used for the manufacture of alcoholic
beverages, in other forms
33021090 - - Other 10 8 2009 AU,CH,US 0

62
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
3501 Casein, caseinates and other casein
derivatives; casein glues.
35011000 - Casein 10 AU,NZ 0
35019000 - Other 10 NZ 0
3502 Albumins (including concentrates of two or
more whey proteins, containing by weight
more than 80% whey proteins, calculated
on the dry matter), albuminates and other
albumin derivatives.
- Egg albumin:
35021100 - - Dried 10 0
35021900 - - Other 10 0
35022000 - Milk albumin, including concentrates of 10 AU,NZ 0
two or more whey proteins
35029000 - Other 10 AU,NZ 0
3503 Gelatin (including gelatin in rectangular
(including square) sheets, whether or not
surface-worked or coloured) and gelatin
derivatives; isinglass; other glues of animal
origin, excluding casein glues of heading
35.01.
35030010 - Glues 10 0
35030020 - Gelatin in powder form with bloating level 10 0
of A-250 or B-230 or more
35030090 - Other 10 0
3504 Peptones and their derivatives; other
protein substances and their derivatives,
not elsewhere specified or included; hide
powder, whether or not chromed.
35040010 - Protein substances from soyabean 10 5 2010 US 0
35040090 - Other 10 5 2010 US 0
3505 Dextrins and other modified starches (for
example, pregelatinised or esterified
starches); glues based on starches, or on
dextrins or other modified starches.
350510 - Dextrins and other modified starches:
35051010 - - Dextrins and soluble or roasted starches 10 0
35051090 - - Other 10 0
35052000 - Glues 20 0
38091000 - With a basis of amylaceous substances 10 0
3823 Industrial monocarboxylic fatty acids; acid
oils from refining; industrial fatty alcohols.
- Industrial monocarboxylic fatty acids; acid
oils from refining:
63
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
38231100 - - Stearic acid 10 0
38231200 - - Oleic acid 10 0
38231300 - - Tall oil fatty acids 10 0
382319 - - Other:
38231910 - - - Acid oils from refining 10 0
38231990 - - - Other 10 0
38237000 - Industrial fatty alcohols 10 0
38246000 - Sorbitol other than that of subheading 10 0
2905.44
4101 Raw hides and skins of bovine (including
buffalo) or equine animals (fresh, or salted,
dried, limed, pickled or otherwise
preserved, but not tanned, parchment-
dressed or further prepared), whether or not
dehaired or split.
41012000 - Whole hides and skins, of a weight per 0 AU,NZ,US 0
skin not exceeding 8 kg when simply dried,
10 kg when dry-salted, or 16 kg when fresh,
wet-salted or otherwise preserved
41015000 - Whole hides and skins, of a weight 0 DO,HN,NZ,US 0
exceeding 16 kg
41019000 - Other, including butts, bends and bellies 5 0
4102 Raw skins of sheep or lambs (fresh, or
salted, dried, limed, pickled or otherwise
preserved, but not tanned, parchment-
dressed or further prepared), whether or not
with wool on or split, other than those
excluded by Note 1(c) to this Chapter.
41021000 - With wool on 0 NZ 0
- Without wool on:
41022100 - - Pickled 0 NZ 0
41022900 - - Other 0 0
4103 Other raw hides and skins (fresh, or salted,
dried, limed, pickled or otherwise
preserved, but not tanned, parchment-
dressed or further prepared), whether or not
dehaired or split, other than those excluded
by Note 1(b) or Note 1(c) to this Chapter.
41031000 - Of goats or kids 0 0
41032000 - Of reptiles 0 DO,HN 0
41033000 - Of swine 5 0
41039000 - Other 0 NZ 0

64
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
4301 Raw furskins (including heads, tails, paws
and other pieces or cuttings, suitable for
furriers' use), other than raw hides and
skins of heading 41.01, 41.02 or 41.03.
43011000 - Of mink, whole, with or without head, tail 5 0
or paws
43013000 - Of lamb, the following: Astrakhan, 5 0
Broadtail, Caracul, Persian and similar
lamb, Indian, Chinese, Mongolian or
Tibetan lamb, whole, with or without head,
tail or paws
43016000 - Of fox, whole, with or without head, tail or 5 0
paws
43017000 - Of seal, whole, with or without head, tail or 5 0
paws
43018000 - Other furskins, whole, with or without 5 0
head, tail or paws
43019000 - Heads, tails, paws and other pieces or 5 0
cuttings, suitable for furriers' use
50010000 Silk-worm cocoons suitable for reeling. 10 0
50020000 Raw silk (not thrown). 10 0
5003 Silk waste (including cocoons unsuitable for
reeling, yarn waste and garnetted stock).
50031000 - Not carded or combed 10 0
50039000 - Other 10 0
5101 Wool, not carded or combed.
- Greasy, including fleece-washed wool:
51011100 - - Shorn wool 0 AU,NZ,UY 0
51011900 - - Other 0 AU,NZ 0
- Degreased, not carbonised:
51012100 - - Shorn wool 0 AU,NZ,UY 0
51012900 - - Other 0 AU,NZ,UY 0
51013000 - Carbonised 0 AU,NZ,UY 0
5102 Fine or coarse animal hair, not carded or
combed.
- Fine animal hair:
51021100 - - Of Kashmir (cashmere) goats 5 0
51021900 - - Other 5 0
51022000 - Coarse animal hair 5 0
5103 Waste of wool or of fine or coarse animal
hair, including yarn waste but excluding
garnetted stock.
51031000 - Noils of wool or of fine animal hair 10 0

65
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
51032000 - Other waste of wool or of fine animal hair 10 0
51033000 - Waste of coarse animal hair 10 0
52010000 Cotton, not carded or combed. 0 AU,PY,US 0
5202 Cotton waste (including yarn waste and
garnetted stock)
52021000 - Yarn waste (including thread waste) 20 0
- Other:
52029100 - - Garnetted stock 20 0
52029900 - - Other 20 0
52030000 Cotton, carded or combed. 10 0
5301 Flax, raw or processed but not spun; flax
tow and waste (including yarn waste and
garnetted stock).
53011000 - Flax, raw or retted 0 0
- Flax, broken, scutched, hackled or
otherwise processed, but not spun:
53012100 - - Broken or scutched 0 0
53012900 - - Other 0 0
53013000 - Flax tow and waste 0 0
5302 True hemp (Cannabis sativa L), raw or
processed but not spun; tow and waste of
true hemp (including yarn waste and
garnetted stock).
53021000 - True hemp, raw or retted 0 0
53029000 - Other 0 0
Endnote 1--2009 - 16%, 2010 - 14%, 2011 -
12%.
Endnote 2--2009 - 20%, 2010 - 14%, 2011 -
12%.
Endnote 3--2008 - 60%, 2009 - 55%, 2010 -
50%, 2011 - 50%, 2012 - 48.3%.

66
 Schedule CLX - Socialist Republic of Viet Nam

PART I - MOST-FAVOURED-NATION TARIFF

SECTION I - B Tariff Quotas

Notes:

1. Product coverage
1.1 When HS 4-digit items are not detailed, in-quota rates, out-of-quota rates, initial quota volumes, annual growth rates, administration methods and notes on
additional conditions shall apply to all sub-items at HS 8-digit level within the corresponding HS 4-digit items.
1.2 When HS 4-digit items are detailed into HS 8-digit sub-items:
1.2.1 In-quota rates and out-of-quota rates shall apply to HS 8-digit sub-items as presented in the corresponding lines and columns.
1.2.2 Initial quota volumes, annual growth rates, TRQ administration methods and notes on additional conditions shall apply only to those HS 8-digit sub-items as
described in the table.

2. Implementation Period
The implementation period referred herein reflects the time span needed for :
- the increase, if any, of the initial quota quantity to the final quota quantity, and
- the reduction, if any, of the initial in-quota tariff rate to the final in-quota tariff rate.

3. Initial quota volumes

Initial quota volumes are calculated on the basis of WTO’s “current market access” method, except for HS 1701 which is calculated on the basis of “minimum market
access” method since there was no import in the base period.

4. Administration methods
Allocation of quota shall only be based on first-come, first-served basis; pooling of requests of the applicants; allocating to end-users; or a similar transparent and fair
method. Other relevant commercial criteria such as historical import performance, production capacity, and allowance for new importers may be considered in the
allocation of quotas. In case the quota allocation is administered through State trading enterprises, the same principles of allocation shall also be applied.
4.1 Method A: quotas are allocated to end-users.
4.1 Method B: importers are to be designated by the Government.*
*This tariff rate quota administration method, despite its administration by the Government, shall not be inconsistent with the principles set out above and shall, in
particular, be consistent with the principles of predictability and transparency of WTO rules.

67
 Description of products Tariff item Initial quota Final quota Implementation Initial Other terms and conditions
number quantity and in- quantity and period negotiating right
quota tariff rate inquota tariff rate
Birds' eggs, in shell, fresh, preserved 30,000 dozen infinity
or cooked.
- - Hens’ eggs 04070091 40% 40% 1. Administration Method A;
- - Ducks’ eggs 04070092 40% 40% 2. Annual growth rate for the quota
- - Other 04070099 40% 40% volume is 5%.

Cane or beet sugar and chemically 55,000 mt infinity

pure sucrose, in solid form.
- - Cane sugar 17011100 30% 25% 2009 AU,CO,DO,HN,SV 1. Administration Method A;
- - Beet sugar 17011200 50% 50% 2. Imports of raw cane sugar (HS
- - Containing added flavouring or 17019100 60% 60% 1701.11) that are processed and re-
colouring matter exported will not be counted against
- - - - White 17019911 60% 60% CO the commitment on sugar tariff rate
- - - - Other 17019919 60% 60% CO quota quantities, and duty drawback
- - - Other 17019990 60% 60% CO will be provided for re-exported
sugar in accordance with the laws
and regulations of Viet Nam;
3. Annual growth rate for the quota
volume is 5%.

Unmanufactured tobacco; tobacco 31,000 mt infinity

refuse.
- - Virginia type, flue-cured 24011010 30% 30% BR,CO,DO,HN 1. Administration Method B;
- - Virginia type, not flue cured 24011020 30% 30% BR,DO,HN 2. Past import performance shall
- - Other, flue-cured 24011030 30% 30% BR,CO,DO,HN be considered when allocating the
- - Other, not flue cured 24011090 30% 30% BR,DO,HN quota;
- - Virginia type, flue-cured 24012010 30% 30% BR,CO,DO,HN 3. Annual growth rate for the quota
- - Virginia type, not flue cured 24012020 30% 30% BR,DO,HN volume is 5%.
- - Oriental type 30 24012030 30% 30% BR,DO,HN
- - Burley type 24012040 30% 30% BR,CO,DO,HN
- - Other, flue-cured 30 24012050 30% 30% BR,CO,DO,HN
- - Other, not flue cured 24012090 30% 30% BR,DO,HN
- - Tobacco stems 24013010 15% 15% BR,DO,HN
- - Other 24013090 30% 30% BR,DO,HN

68
 Schedule CLX - Socialist Republic of Viet Nam
This Schedule is authentic only in the English language

PART I - MOST-FAVOURED-NATION TARIFF

SECTION II - Other Products

Notes:
1. Where there is a rate indicated in the "Final Bound" column, the tariff reduction for that tariff line shall be implemented in equal annual stages beginning from 1 January
following the date of accession of the Socialist Republic of Viet Nam to the WTO. Successive reductions shall be implemented on 1 January of each year until the final bound
rate is reached as indicated in the "implementation" column. However, there are a few tariff lines that deviate from equal annual cuts, which are noted in the implementation
column accordingly. The reduced rate will in each stage be rounded off to the first decimal.

Bound rate at Present Concession first

date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
03 Chapter 3 - fish and crustaceans, molluscs and
other aquatic invertabrates
0301 Live fish.
030110 - Ornamental fish:
03011010 - - Fish fry 20 15 2010 0
03011020 - - Other, marine fish 30 20 2009 0
03011030 - - Other, freshwater fish 30 20 2009 0
- Other live fish:
03019100 - - Trout (Salmo trutta, Oncorhynchus mykiss, 30 20 2010 0
Oncorhynchus clarki, Oncorhynchus aquabonita,
Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
03019200 - - Eels (Anguilla spp.) 30 20 2010 0
030193 - - Carp:
03019310 - - - Carp breeder 0 0
03019390 - - - Other 30 20 2010 0
030199 - - Other:
- - - Milkfish or lapu lapu fry:
03019911 - - - - For breeding 0 0
03019919 - - - - Other 30 20 2010 CN 0
- - - Other fish fry:
03019921 - - - - For breeding 0 0
03019929 - - - - Other 30 20 2010 0
03019930 - - - Other marine fish 30 20 2010 CN 0
03019940 - - - Other fresh water fish 30 20 2010 0
69
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
0302 Fish, fresh or chilled, excluding fish fillets and
other fish meat of heading 03.04
- Salmonidae, excluding livers and roes:
03021100 - - Trout (Salmo trutta, Oncorhynchus mykiss, 30 10 2014 NO,NZ 0
Oncorhynchus clarki, Oncorhynchus aquabonita, (Endnote 4)
Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
03021200 - - Pacific Salmon (Oncorhynchus nerka, 30 10 2012 NO,NZ 0
Oncorhynchus gorbuscha, Oncorhynchus keta,
Oncorhynchus tschawytscha, Oncorhynchus
kisutch Oncorhynchus masou, and Oncorhynchus
rhodurus), Atlantic salmon (Salmo salar) and
Danube salmon (Hucho hucho)
03021900 - - Other 30 20 2010 0
- Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae, Scophthalmidae and
Citharidae), excluding livers and roes:
03022100 - - Halibut (Reinhardtius hippoglossoides, 30 20 2010 0
Hippoglossus hippoglossus, Hippoglossus
stenolepis)
03022200 - - Plaice (Pleuronectes platessa) 30 20 2010 0
03022300 - - Sole (Solea spp) 30 20 2010 0
03022900 - - Other 30 15 2011 0
- Tunas (of the genus Thunnus), skipjack or stripe-
bellied bonito (Euthynus (Katsuwonus) pelamis),
excluding livers and roes:
03023100 - - Albacore or longfinned tunas (Thunnus 30 15 2011 SV 0
alalunga)
03023200 - - Yellowfin tunas (Thunnus albacares) 30 15 2011 SV 0
03023300 - - Skipjack or stripe-bellied bonito 30 20 2010 SV 0
03023400 - - Bigeye tunas (Thunnus obesus) 30 15 2011 SV 0
03023500 - - Bluefin tunas (Thunnus thynnus) 30 15 2011 MX,SV 0
03023600 - - Southern bluefin tunas (Thunnus maccoyii) 30 15 2011 SV 0
03023900 - - Other 30 15 2011 SV 0
03024000 - Herrings (Clupea harengus, Clupea pallasii), 30 20 2010 0
excluding livers and roes
03025000 - Cod (Gadus morhua, Gadus ogac, Gadus 30 20 2010 0
macrocephalus), excluding livers and roes
- Other fish, excluding livers and roes:
03026100 - - Sardines (Sardina pilchardus, Sardinops spp.), 30 20 2010 0
sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)
03026200 - - Haddock (Melanogrammus aeglefinus) 30 20 2010 0
03026300 - - Coalfish (Pollachius virens) 30 20 2010 0
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date of Final concession incorporated in a Earlier
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03026400 - - Mackerel (Scomber scombrus, Scomber 30 15 2011 NZ 0
australasicus, Scomber japonicus)
03026500 - - Dogfish and other sharks 30 15 2011 NZ 0
03026600 - - Eels (Anguilla spp.) 30 20 2010 0
030269 - - Other:
03026910 - - - Marine fish 30 12 2012 DO,HN,NZ 0
03026920 - - - Freshwater fish 30 20 2010 0
03027000 - Livers and roes 30 20 2010 0
0303 Fish, frozen, excluding fish fillets and other fish
meat of heading 03.04
- Pacific Salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha, Oncorhynchus keta,
Oncorhynchus tschawytscha, Oncorhynchus
kisutch, Oncorhynchus masou, and Oncorhynchus
rhodurus), excluding livers and roes:
03031100 - - Sockeye salmon (red salmon) (Oncorhynchus 30 15 2010 CA,US 0
nerka)
03031900 - - Other 30 12 2011 NZ 0
- Other salmonidae, excluding livers and roes:
03032100 - - Trout (Salmo trutta, Oncorhynchus mykiss, 30 10 2014 NO 0
Oncorhynchus clarki, Oncorhynchus aquabonita, (Endnote 4)
Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
03032200 - - Atlantic salmon (Salmo salar) and Danube 30 10 2014 CA,NO 0
salmon (Hucho hucho)
03032900 - - Other 30 15 2017 NO 0
(Endnote 5)
- Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae, Scophthalmidae and
Citharidae), excluding livers and roes
03033100 - - Halibut (Reinhardtius hippoglossoides, 30 13 2012 NO 0
Hippoglossus hippoglossus, Hippoglossus
stenolepis)
03033200 - - Plaice (Pleuronectes platessa) 30 20 2010 0
03033300 - - Sole (Solea spp.) 30 20 2010 CA 0
03033900 - - Other 30 15 2011 0
- Tunas (of the genus Thunnus), skipjack or stripe-
bellied bonito (Euthynnus (Katsuwonus) pelamis),
excluding livers and roes:
03034100 - - Albacore or longfinned tunas (Thunnas 30 12 2011 NZ 0
alalunga)
03034200 - - Yellowfin tunas (Thunnus albacares) 30 20 2010 CN 0
03034300 - - Skipjack or stripe-bellied bonito 30 15 2011 0

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03034400 - - Bigeye tunas (Thunnus obesus) 30 20 2010 0
03034500 - - Bluefin tunas (Thunnus thynnus) 30 20 2010 0
03034600 - - Southern bluefin tunas (Thunnus maccoyii) 30 15 2011 0
03034900 - - Other 30 15 2011 0
03035000 - Herrings (Clupea harengus, Clupea pallasii), 30 10 2014 NO 0
excluding livers and roes (Endnote 4)
03036000 - Cod (Gadus morhua, Gadus ogac, Gadus 30 14 2012 CN 0
macrocephalus), excluding livers and roes
- Other fish, excluding livers and roes:
03037100 - - Sardines (Sardina pilchardus, Sardinops spp.), 30 20 2010 0
sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)
03037200 - - Haddock (Melanogrammus aeglefinus) 30 14 2012 0
03037300 - - Coalfish (Pollachius virens) 30 14 2012 0
03037400 - - Mackerel (Scomber scombrus, Scomber 30 13 2012 NO 0
australasicus, Scomber japonicus)
03037500 - - Dogfish and other sharks 30 15 2011 CA 0
03037600 - - Eels (Anguilla spp.) 30 15 2011 0
03037700 - - Sea bass (Dicentrarchus labrax, Dicentrarchus 30 20 2010 0
punctatus)
03037800 - - Hake (Merluccius spp. Urophycis spp.) 30 12 2011 NZ 0
030379 - - Other:
03037910 - - - Marine fish 30 10 2012 AU,DO,HN,NZ 0
03037920 - - - Freshwater fish 30 20 2010 AU,DO,HN 0
030380 - Livers and roes:
03038010 - - Livers 30 12 2012 US 0
03038020 - - Roes 30 12 2012 US 0
0304 Fish fillets and other fish meat (whether or not
minced), fresh, chilled or frozen.
03041000 - Fresh or chilled 30 15 2011 DO,HN,NZ 0
03042000 - Frozen fillets 30 15 2011 AR,DO,HN,NO,NZ 0
03049000 - Other 30 15 2011 CN,NZ 0
0305 Fish, dried, salted or in brine; smoked fish,
whether or not cooked before or during the
smoking process; flours, meals and pellets of fish,
fit for human consumption.
03051000 - Flours, meals and pellets of fish, fit for human 30 20 2010 0
consumption
03052000 - Livers and roes of fish, dried, smoked, salted or 30 20 2012 0
in brine
03053000 - Fish fillets, dried, salted or in brine but not 30 20 2010 0
smoked
- Smoked fish, including fillets:
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03054100 - - Pacific Salmon (Oncorhynchus nerka, 30 15 2012 0
Oncorhynchus gorbuscha, Oncorhynchus keta,
Oncorhynchus tschawytscha, Oncorhynchus
kisutch Oncorhynchus masou, and Oncorhynchus
rhodurus), Atlantic salmon (Salmo salar) and
Danube salmon (Hucho hucho)
03054200 - - Herrings (Clupea harengus, Clupea pallasii) 30 20 2012 0
03054900 - - Other 30 20 2010 0
- Dried fish, whether or not salted but not smoked:
03055100 - - Cod (Gadus morhua, Gadus ogac, Gadus 30 20 2012 0
macrocephalus)
030559 - - Other:
03055910 - - - Sharks' fins 30 20 2010 0
03055990 - - - Other 30 20 2010 0
- Fish, salted but not dried or smoked and fish in
brine:
03056100 - - Herrings (Clupea harengus, Clupea pallasii) 30 20 2012 0
03056200 - - Cod (Gadus morhua, Gadus ogac, Gadus 30 20 2012 0
macrocephalus)
03056300 - - Anchovies (Engraulis spp.) 30 20 2012 0
03056900 - - Other 30 20 2012 0
0306 Crustaceans, whether in shell or not, live, fresh,
chilled, frozen, dried, salted or in brine;
crustaceans, in shell, cooked by steaming or by
boiling in water, whether or not chilled, frozen,
dried, salted or in brine; flours, meals and pellets
of crustaceans, fit for human consumption.
- Frozen:
03061100 - - Rock lobster and other sea crawfish (Palinurus 30 15 2011 AU,CN,DO,HN,NZ 0
spp., Panulirus spp., Jasus spp.)
03061200 - - Lobsters (Homarus spp.) 30 20 2010 0
03061300 - - Shrimps and prawns 30 12 2011 AR,AU,CO,DO,HN, 0
NZ,SV,US
03061400 - - Crabs 30 15 2012 CA 0
03061900 - - Other, including flours, meals and pellets of 30 20 2010 0
crustaceans, fit for human consumption
- Not frozen:
030621 - - Rock lobster and other sea crawfish (Palinurus
spp., Panulirus spp., Jasus spp.):
03062110 - - - Breeder 0 DO,HN 0
03062120 - - - Other, live 30 10 2012 AU,DO,HN,NZ 0
03062130 - - - Fresh or chilled 30 15 2011 AU,DO,HN 0
03062190 - - - Other 30 15 2012 AU,DO,HN 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
030622 - - Lobsters (Homarus spp.):
03062210 - - - Breeder 0 0
03062220 - - - Other, live 30 20 2010 0
03062230 - - - Fresh or chilled 30 20 2010 0
03062240 - - - Dried 30 20 2010 0
03062290 - - - Other 30 20 2010 0
030623 - - Shrimps and prawns:
03062310 - - - Breeder 0 DO,HN 0
03062320 - - - Other, live 30 15 2012 DO,HN 0
03062330 - - - Fresh or chilled 30 15 2012 DO,HN 0
03062340 - - - Dried 30 20 2010 DO,HN 0
03062390 - - - Other 30 20 2010 DO,HN 0
030624 - - Crabs:
03062410 - - - Live 30 20 2010 0
03062420 - - - Fresh or chilled 30 20 2010 0
03062490 - - - Other 30 20 2010 0
030629 - - Other, including flours, meals and pellets of
crustaceans, fit for human consumption:
03062910 - - - Live 30 20 2010 0
03062920 - - - Fresh or chilled 30 20 2010 CN 0
03062990 - - - Other 30 20 2010 0
0307 Molluscs, whether in shell or not, live, fresh,
chilled, frozen, dried, salted or in brine; aquatic
invertebrates other than crustaceans and
molluscs, live, fresh, chilled, frozen, dried, salted
or in brine; flours, meals and pellets of aquatic
invertebrates other than crustaceans, fit for human
consumption.
030710 - Oysters:
03071010 - - Live 30 12 2011 0
03071020 - - Fresh, chilled or frozen 30 15 2011 0
03071030 - - Dried, salted or in brine 30 15 2011 0
- Scallops, including queen scallops, of the genera
Pecten, Chlamys or Placopecten:
030721 - - Live, fresh or chilled:
03072110 - - - Live 30 20 2010 0
03072120 - - - Fresh or chilled 30 20 2010 0
030729 - - Other:
03072910 - - - Frozen 30 15 2011 0
03072920 - - - Dried, salted or in brine 30 15 2011 0
- Mussels (Mytilus spp., Perna spp.):
030731 - - Live, fresh or chilled:

74
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
03073110 - - - Live 30 12 2011 NZ 0
03073120 - - - Fresh or chilled 30 15 2011 NZ 0
030739 - - Other:
03073910 - - - Frozen 30 10 2012 NZ 0
03073920 - - - Dried, salted or in brine 30 15 2011 0
- Cuttle fish (Sepia officinalis, Rossia macrosoma,
Sepiola spp.) and squid (Ommastrephes spp.,
Loligo spp., Nototodarus spp., Sepioteuthis spp.):
030741 - - Live, fresh or chilled:
03074110 - - - Live 30 20 2010 0
03074120 - - - Fresh or chilled 30 15 2011 0
030749 - - Other:
03074910 - - - Frozen 30 10 2012 DO,HN,NZ 0
03074920 - - - Dried, salted or in brine 30 15 2011 DO,HN 0
- Octopus (Octopus spp.):
030751 - - Live, fresh or chilled:
03075110 - - - Live 30 20 2010 0
03075120 - - - Fresh or chilled 30 20 2010 CN 0
030759 - - Other:
03075910 - - - Frozen 30 20 2010 DO,HN 0
03075920 - - - Dried, salted or in brine 30 20 2010 DO,HN 0
030760 - Snails, other than sea snails:
03076010 - - Live 30 20 2010 0
03076020 - - Fresh, chilled or frozen 30 20 2010 0
03076030 - - Dried, salted or in brine 30 20 2010 0
- Other, including flours, meals and pellets of
aquatic invertebrates other than crustaceans, fit for
human consumption:
030791 - - Live, fresh or chilled:
03079110 - - - Live 30 20 2010 0
03079120 - - - Fresh or chilled 30 15 2011 NZ 0
030799 - - Other:
03079910 - - - Frozen 30 15 2011 AR,NZ 0
03079920 - - - Beche-de-mer (trepang), dried, salted or in 30 20 2010 AR 0
brine
03079990 - - - Other 30 15 2011 AR,NZ 0
0508 Coral and similar materials unworked or simply
prepared but not otherwise worked; shells of
molluscs, crustaceans or echinoderms and cuttle-
bone, un-worked or simply prepared but not cut to
shape, powder and waste thereof.
05080010 - Coral and similar material 5 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
05080020 - Shells of molluscs, crustaceans or echinoderms 5 0
05080090 - Other 5 0
05090000 Natural sponges of animal origin. 5 0
051191 - - Products of fish or crustaceans, molluscs or
other aquatic invertebrates; dead animals of
Chapter 3:
05119110 - - - Dead animals of Chapter 3 5 0
05119120 - - - Roes 5 0
05119130 - - - Artemia eggs (brine shrimp eggs) 5 0
05119140 - - - Fish bladders 5 0
05119190 - - - Other 5 0
150410 - Fish liver oils and their fractions:
15041010 - - Fit for human consumption 10 0
15041090 - - Other 10 0
15042000 - Fats and oils and their fractions, of fish, other 10 NZ 0
than liver oils
1604 Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggs.
- Fish, whole or in pieces, but not minced:
160411 - - Salmon:
16041110 - - - In airtight containers 40 30 2012 CA 0
16041190 - - - Other 40 30 2012 CA,JP 0
160412 - - Herrings:
16041210 - - - In airtight containers 40 30 2014 0
16041290 - - - Other 40 30 2014 JP 0
160413 - - Sardines, sardinella and brisling or sprats:
- - - Sardines:
16041311 - - - - In airtight containers 40 30 2012 CA 0
16041319 - - - - Other 40 30 2012 CA 0
- - - Other:
16041391 - - - - In airtight containers 40 30 2012 CA 0
16041399 - - - - Other 40 30 2012 CA 0
160414 - - Tunas, skipjack and bonito (Sarda spp.):
16041410 - - - In airtight containers 40 30 2010 JP 0
16041490 - - - Other 40 30 2010 JP 0
160415 - - Mackerel:
16041510 - - - In airtight containers 40 30 2010 JP 0
16041590 - - - Other 40 30 2010 JP 0
160416 - - Anchovies:
16041610 - - - In airtight containers 40 35 2009 0
16041690 - - - Other 40 35 2009 0

76
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
160419 - - Other:
16041910 - - - In airtight containers 40 30 2010 CA,JP 0
16041990 - - - Other 40 30 2010 CA,JP 0
160420 - Other prepared or preserved fish:
16042010 - - Sharks' fins, prepared and ready for use 40 20 2012 JP,NZ 0
16042020 - - Fish sausages 40 30 2010 0
- - Other:
16042091 - - - In airtight containers 40 30 2010 CA 0
16042099 - - - Other 40 30 2010 CA,JP 0
160430 - Caviar and caviar substitutes:
16043010 - - In airtight containers 40 35 2009 CA 0
16043090 - - Other 40 35 2009 0
1605 Crustaceans, molluscs and other aquatic
invertebrates, prepared or preserved.
16051000 - Crab 40 35 2009 0
160520 - Shrimps and prawns:
16052010 - - Shrimps paste 40 30 2010 0
16052090 - - Other 40 30 2010 0
16053000 - Lobster 40 35 2009 0
16054000 - Other crustaceans 40 35 2009 0
160590 - Other:
16059010 - - Abalone 40 25 2012 NZ 0
16059090 - - Other 40 25 2012 JP,NZ 0
23012000 - Flours, meals and pellets, of fish or of 8 5 2009 JP,NZ 0
crustaceans, molluscs or other aquatic
invertebrates
Section V - Mineral products
25 Chapter 25 - Salt; Sulphure; earths and stone;
plastering materials, lime and cement
2501 Salt (including table salt and denatured salt) and
pure sodium chloride, whether or not in aqueous
solution or containing added anti-caking or free-
flowing agents; sea water.
25010010 - Table salt 60 AU 0
- Rock salt, non processed, solid or aqueous
solution:
25010021 - - Salt containing at least 94.7% of sodium 60 AU 0
chloride calculated on a dry basis in packages of a
net weight of 50 kg or more
25010029 - - Other 60 AU 0
- Other salt containing at least 96% sodium
chloride, in bulk:

77
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
25010031 - - Pure salt 50 AU 0
25010032 - - Other, in packages of 50 kg or more 50 AU 0
25010033 - - Other, in packages of less than 50 kg 50 AU 0
25010090 - Other 50 AU 0
25020000 Unroasted iron pyrites. 0 0
25030000 Sulphur of all kinds, other than sublimed sulphur, 0 0
precipitated sulphur and colloidal sulphur.
2504 Natural graphite.
25041000 - In powder or in flakes 5 0
25049000 - Other 5 0
2505 Natural sands of all kinds, whether or not coloured,
other than metal-bearing sands of Chapter 26.
25051000 - Silica sands and quartz sands 5 0
25059000 - Other 5 0
2506 Quartz (other than natural sands); quartzite,
whether or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs or a
rectangular (including square) shape.
25061000 - Quartz 5 0
- Quartzite:
25062100 - Crude or roughly trimmed 5 0
25062900 - Other 5 0
25070000 Kaolin and other kaolinic clays, whether or not 3 0
calcined.
2508 Other clays (not including expanded clays of
heading 68.06), andalusite, kyanite and sillimanite,
whether or not calcined; mullite; chamotte or dinas
earths.
25081000 - Bentonite 3 AU 0
25082000 - Decolourising earths and fuller's earth 3 0
25083000 - Fire-clay 3 0
25084000 - Other clays 3 0
25085000 - Andalusite, kyanite and sillimanite 3 0
25086000 - Mullite 3 0
25087000 - Chamotte or dinas earths 3 0
25090000 CChalk. 3 0
2510 Natural calcium phosphates, natural aluminium
calcium phosphates and phosphatic chalk.
251010 - Unground:
25101010 - - Apatite 3 0
25101090 - - Other 3 0
251020 - Ground:

78
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
25102010 - - Apatite 3 0
25102090 - - Other 3 0
2511 Natural barium sulphate (barytes); natural barium
carbonate (witherite), whether or not calcined,
other than barium oxide of heading 28.16.
25111000 - Natural barium sulphate (barytes) 3 0
25112000 - Natural barium carbonate (witherite) 3 0
25120000 Siliceous fossil meals (for example, kieselguhr, 3 0
tripolite and diatomite) and similar siliceous earths,
whether or not calcined, of an apparent specific
gravity of 1 or less.
2513 Pumice stone; emery; natural corundum, natural
garnet and other natural abrasives, whether or not
heat-treated.
- Pumice stone:
25131100 - - Crude or in irregular pieces, including crushed 3 0
pumice ("bimskies")
25131900 - - Other 3 0
25132000 - Emery, natural corundum, natural garnet and 3 0
other natural abrasives
25140000 Slate, whether or not roughly trimmed or merely 3 0
cut, by sawing or otherwise, into blocks or slabs of
a rectangular (including square) shape.
2515 Marble, travertine, ecaussine and other calcareous
monumental or building stone of an apparent
specific gravity of 2.5 or more, and alabaster,
whether or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape.
- Marble and travertine:
25151100 - - Crude or roughly trimmed 3 0
251512 - - Merely cut, by sawing or otherwise, into blocks
or slabs of a rectangular (including square) shape:
25151210 - - - Blocks 3 0
25151220 - - - Slabs 3 0
25152000 - Ecaussine and other calcareous monumental or 3 0
building stone; alabaster
2516 Granite, porphyry, basalt, sandstone and other
monumental or building stone, whether or not
roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular
(including square) shape.
- Granite:
25161100 - - Crude or roughly trimmed 10 0

79
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
251612 - - Merely cut, by sawing or otherwise, into blocks
or slabs of a rectangular (including square) shape:
25161210 - - - Blocks 10 0
25161220 - - - Slabs 10 0
- Sandstone:
25162100 - - Crude or roughly trimmed 3 0
25162200 - - Merely cut, by sawing or otherwise, into blocks 3 0
or slabs of a rectangular (including square) shape
25169000 - Other monumental or building stone 3 0
2517 Pebbles, gravel, broken or crushed stone, of a
kind commonly used for concrete aggregates, for
road metalling or for railway or other ballast,
shingle and flint, whether or not heat-treated;
macadam of slag, dross or similar industrial waste
251710 - Pebbles, gravel, broken or crushed stone, of a
kind commonly used for concrete aggregates, for
road metalling or for railway or other ballast;
shingle and flint, whether or not heat-treated:
25171010 - - Of granite 3 0
25171090 - - Other 3 0
25172000 - Macadam of slag, dross or similar industrial 3 0
waste, whether or not incorporating the materials
cited in subheading 2517.10
25173000 - Tarred macadam 3 0
- Granules, chippings and powder, of stones of
heading 25.15 or 25.16, whether or not heat-
treated:
25174100 - - Of marble 3 0
251749 - - Other:
25174910 - - - Of granite 3 0
25174990 - - - Other 3 0
2518 Dolomite, whether or not calcined or sintered,
including dolomite roughly trimmed or merely cut,
by sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape; dolomite
ramming mix.
25181000 - Dolomite, not calcined or sintered 3 0
25182000 - Calcined or sintered dolomite 3 0
25183000 - Dolomite ramming mix 3 0
2519 Natural magnesium carbonate (magnesite); fused
magnesia; dead-burned (sintered) magnesia,
whether or not containing small quantities of other
oxides added before sintering; other magnesium
oxide, whether or not pure.

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date of Final concession incorporated in a Earlier
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25191000 - Natural magnesium carbonate (magnesite) 3 0
25199000 - Other 3 AU 0
2520 Gypsum; anhydrite; plasters (consisting of
calcined gypsum or calcium sulphate) whether or
not coloured, with or without small quantities of
accelerators or retarders.
25201000 - Gypsum; anhydrite 5 0
252020 - Plasters:
25202010 - - For use in dentistry 3 0
25202090 - - Other 3 0
25210000 Limestone flux; limestone and other calcareous 10 0
stone, of a kind used for the manufacture of lime
or cement.
2522 Quicklime, slaked lime and hydraulic lime, other
than calcium oxide and hydroxide of heading 28.25.
25221000 - Quicklime 10 5 2008 0
25222000 - Slaked lime 5 0
25223000 - Hydraulic lime 5 0
2523 Portland cement, aluminous cement, slag cement,
supersulphate cement and similar hydraulic
cements, whether or not coloured or in the form of
clinkers.
252310 - Cement clinkers:
25231010 - - For white cement 30 25 2010 0
25231090 - - Other 40 30 2012 0
- Portland cement:
25232100 - - White cement, whether or not artificially coloured 40 37 2010 0
252329 - - Other:
25232910 - - - Coloured cement 40 35 2010 0
25232990 - - - Other 40 35 2010 0
25233000 - Aluminous cement 40 32 2011 0
25239000 - Other hydraulic cements 40 32 2011 0
25240000 Asbestos. 5 0
2525 Mica, including splittings; mica waste.
25251000 - Crude mica and mica rifted into sheets or 5 0
splittings
25252000 - Mica powder 10 5 2008 0
25253000 - Mica waste 5 0
2526 Natural steatite, whether or not roughly trimmed or
merely cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square) shape;
talc.
25261000 - Not crushed, not powdered 3 0
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 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
252620 - Crushed or powdered:
25262010 - - Talc powder 3 0
25262090 - - Other 3 0
2528 Natural borates and concentrates thereof (whether
or not calcined), but not including borates
separated from natural brine; natural boric acid
containing not more than 85% of H3BO3
calculated on the dry weight.
25281000 - Natural sodium borates and concentrates thereof 3 0
(whether or not calcined)
25289000 - Other 3 0
2529 Felspar, leucite, nepheline and nepheline syenite;
fluorspar.
25291000 - Felspar 5 0
- Fluorspar:
25292100 - - Containing by weight 97% or less of calcium 3 0
fluoride
25292200 - - Containing by weight more than 97% of calcium 3 0
fluoride
25293000 - Leucite, nepheline and nepheline syenite 3 0
2530 Mineral substances not elsewhere specified or
included.
25301000 - Vermiculite, perlite and chlorites, unexpanded 3 0
253020 - Kieserite, epsomite (natural magnesium
sulphate):
25302010 - - Kieserite 3 0
25302020 - - Epsomite 3 0
253090 - Other:
25309010 - - Realgar, orpiment and munshell 3 0
25309090 - - Other 3 0
26 Chapter 26 - Ores, slag and ash
2601 Iron ores and concentrates, including roasted iron
pyrites.
- Iron ores and concentrates, other than roasted
iron pyrites:
26011100 - - Non-agglomerated 0 0
26011200 - - Agglomerated 0 0
26012000 - Roasted iron pyrites 0 0
26020000 Manganese ores and concentrates, including 0 0
ferruginous manganese ores and concentrates
with a manganese content of 20% or more,
calculated on the dry weight.
26030000 Copper ores and concentrates. 0 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
26040000 Nickel ores and concentrates. 0 0
26050000 Cobalt ores and concentrates. 0 0
26060000 Aluminium ores and concentrates. 0 0
26070000 Lead ores and concentrates. 0 0
26080000 Zinc ores and concentrates. 0 DO,HN 0
26090000 Tin ores and concentrates. 0 0
26100000 Chromium ores and concentrates. 0 0
26110000 Tungsten ores and concentrates. 0 0
2612 Uranium or thorium ores and concentrates.
26121000 - Uranium ores and concentrates 0 0
26122000 - Thorium ores and concentrates 0 0
2613 Molybdenum ores and concentrates.
26131000 - Roasted 0 0
26139000 - Other 0 0
2614 Titanium ores and concentrates.
26140010 - Ilmenite ores and concentrates 0 0
26140090 - Other 0 0
2615 Niobium, tantalum, vanadium or zirconium ores
and concentrates.
26151000 - Zirconium ores and concentrates 0 0
261590 - Other:
26159010 - - Niobium 0 0
26159090 - - Other 0 0
2616 Precious metal ores and concentrates.
26161000 - Silver ores and concentrates 0 0
26169000 - Other 0 0
2617 Other ores and concentrates.
26171000 - Antimony ores and concentrates 0 0
26179000 - Other 0 0
26180000 Granulated slag (slag sand) from the manufacture 10 0
of iron or steel.
26190000 Slag, dross (other than granulated slag), scalings 10 0
and other waste from the manufacture of iron or
steel.
2620 Ash and residues (other than from the
manufacture of iron or steel), containing arsenic,
metals or their compounds.
- Containing mainly zinc:
26201100 - - Hard zinc spelter 10 0
26201900 - - Other 10 0
- Containing mainly lead:

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 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
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26202100 - - Leaded gasoline sludges and leaded anti-knock 10 0
compound sludges
26202900 - - Other 10 0
26203000 - Containing mainly copper 10 0
26204000 - Containing mainly aluminium 10 0
26206000 - Containing arsenic, mercury, thallium or their 10 US 0
mixtures, of a kind used for the extraction of
arsenic or those metals or for the manufacture of
their chemical compounds
- Other:
26209100 - - Containing antimony, beryllium, cadmium, 10 0
chromium or their mixtures
- - Other:
26209910 - - - Containing mainly tin 10 0
26209990 - - - Other 10 0
2621 Other slag and ash, including seaweed ash (kelp);
ash and residues from the incineration of
municipal waste.
26211000 - Ash and residues from the incineration of 10 0
municipal waste
26219000 - Other 10 0
27 Chapter 27 - Mineral fuels, mineral oils and
products of their distillation; bituminous
substances; mineral waxes
2701 Coal; briquettes, ovoids and similar solid fuels
manufactured from coal.
- Coal, whether or not pulverised, but not
agglomerated:
27011100 - - Anthracite 5 0
270112 - - Bituminous coal:
27011210 - - - Coking coal 3 AU 0
27011290 - - - Other 5 AU 0
27011900 - - Other coal 5 0
27012000 - Briquettes, ovoids and similar solid fuels 5 0
manufactured from coal
2702 Lignite, whether or not agglomerated, excluding jet.
27021000 - Lignite, whether or not pulverised, but not 5 0
agglomerated
27022000 - Agglomerated lignite 5 0
2703 Peat (including peat litter), whether or not
agglomerated.
27030010 - Peat, whether or not compressed into bales, but 5 0
not agglomerated

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
27030020 - Agglomerated peat 5 0
2704 Coke and semi-coke of coal, of lignite or of peat,
whether or not agglomerated; retort carbon.
27040010 - Coke and semi-coke of coal 5 AU 0
27040020 - Coke and semi-coke of lignite or of peat 5 AU 0
27040030 - Retort carbon 5 0
27050000 Coal gas, water gas, producer gas and similar 0 0
gases, other than petroleum gases and other
gaseous hydrocarbons.
27060000 Tar distilled from coal, from lignite or from peat, 0 0
and other mineral tars, whether or not dehydrated
or partially distilled, including reconstituted tars.
2707 Oils and other products of the distillation of high
temperature coal tar; similar products in which the
weight of the aromatic constituents exceedsthat of
non-aromatic constituents.
27071000 - Benzol (benzene) 5 0
27072000 - Toluol (toluene) 5 0
27073000 - Xylol (xylenes) 5 0
270740 - Naphthalene:
27074010 - - Used in the manufacture of solvents 5 0
27074090 - - Other 5 0
27075000 - Other aromatic hydrocarbon mixtures of which 5 0
65% or more by volume (including losses) distils at
250oC by the ASTM D 86 method
27076000 - Phenols 5 0
- Other:
27079100 - - Creosote oils 5 0
270799 - - Other:
27079910 - - - Aromatic rubber processing oil 5 0
27079990 - - - Other 5 0
2708 Pitch and pitch coke, obtained from coal tar or
from other mineral tars.
27081000 - Pitch 5 0
27082000 - Pitch coke 5 0
2709 Petroleum oils and oils obtained from bituminous
minerals, crude.
27090010 - Crude petroleum oil 15 0
27090020 - Condensate 15 10 2009 0
27090090 - Other 15 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
2710 Petroleum oils and oils obtained from bituminous
minerals, other than crude; preparations not
elsewhere specified or included, containing by
weight 70 % or more of petroleum oils or of oils
obtained from bituminous minerals, these oils
being the basic constituents of the preparations;
waste oils.
- Petroleum oils and oils obtained from bituminous
minerals (other than crude) and preparations not
elsewhere specified or included, containing by
weight 70 % or more of petroleum oils or of oils
obtained from bituminous minerals, these oils
being the basic constituents of the preparations,
other than waste oils :
271011 - - Light oils and preparations:
27101111 - - - Motor spirit, premium leaded 40 0
27101112 - - - Motor spirit, premium unleaded 40 0
27101113 - - - Motor spirit, regular leaded 40 0
27101114 - - - Motor spirit, regular unleaded 40 0
27101115 - - - Other motor spirit, leaded 40 0
27101116 - - - Other motor spirit, unleaded 40 0
27101117 - - - Aviation spirit 40 0
27101118 - - - Tetrapropylene 40 0
27101121 - - - White spirit 40 0
27101122 - - - Low aromatic solvents containing by weight 40 0
less than 1% aromatic content
27101123 - - - Other solvent spirits 40 0
27101124 - - - Naphtha, reformate or preparations for 40 0
preparing spirits
27101125 - - - Other light oil 40 0
27101129 - - - Other 40 0
271019 - - Other:
- - - Medium oils and preparations:
27101911 - - - - Lamp kerosene 40 0
27101912 - - - - Other kerosene, including vaporising oil 40 0
27101913 - - - - Aviation turbine fuel (jet fuel) having a flash 40 0
point of not less than 23o C
27101914 - - - - Aviation turbine fuel (jet fuel) having a flash 40 0
point of less than 23oC
27101915 - - - - Normal paraffin 40 0
27101919 - - - - Other medium oils and preparations 40 0
- - - Other:
27101921 - - - - Topped crudes 40 0

86
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
27101922 - - - - Carbon black feedstock oil 40 0
27101923 - - - - Lubricating oil basestock 20 0
27101924 - - - - Lubricating oils for aircraft engines 15 0
27101925 - - - - Other lubricating oil 40 0
27101926 - - - - Lubricating greases 40 0
27101927 - - - - Hydraulic brake fluid 40 0
27101928 - - - - Oil for transformer or circuit breakers 40 0
27101931 - - - - High speed diesel fuel 40 0
27101932 - - - - Other diesel fuel 40 0
27101933 - - - - Other fuel oils 40 0
27101939 - - - - Other 40 0
- Waste oils:
27109100 - - Containing polychlorinated biphenyls (PCBs), 40 0
polychlorinated terphenyls (PCTs) or
polybrominated biphenyls (PBBs)
27109900 - - Other 40 0
2711 Petroleum gases and other gaseous hydrocarbons.
- Liquefied:
27111100 - - Natural gas 5 0
27111200 - - Propane 5 0
27111300 - - Butanes 5 0
271114 - - Ethylene, propylene, butylene and butadiene:
27111410 - - - Ethylene 5 0
27111490 - - - Other 5 0
27111900 - - Other 5 0
- In gaseous state:
27112100 - - Natural gas 5 0
27112900 - - Other 5 0
2712 Petroleum jelly; paraffin wax, micro-crystalline
petroleum wax, slack wax, ozokerite, lignite wax,
peat wax, other mineral waxes, and similar
products obtained by synthesis or by other
processes, whether or not coloured.
27121000 - Petroleum jelly 5 0
27122000 - Paraffin wax containing by weight less than 5 CN 0
0.75% of oil
271290 - Other:
27129010 - - Paraffin wax 5 CN 0
27129090 - - Other 5 CN 0
2713 Petroleum coke, petroleum bitumen and other
residues of petroleum oils or of oils obtained from
bituminous minerals.

87
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Petroleum coke:
27131100 - - Not calcined 5 0
27131200 - - Calcined 5 0
27132000 - Petroleum bitumen 5 0
27139000 - Other residues of petroleum oils or of oils 5 0
obtained from bituminous minerals
2714 Bitumen and asphalt, natural; bituminous or oil
shale and tar sands; asphaltites and asphaltic
rocks.
27141000 - Bituminous or oil shale and tar sands 5 0
27149000 - Other 5 0
27150000 Bituminous mixtures based on natural asphalt, on 5 0
natural bitumen, on petroleum bitumen, on mineral
tar or on mineral tar pitch (for example, bituminous
mastics, cut-backs).
27160000 Electrical energy. 1 0
Section VI - Products of the chemical or allied
industries
28 Chapter 28 - Inorganic chemicals, organic or
inoganis compounds of precious metals, of rare-
earth metals, or radioactive elements or of isotopes
I. - CHEMICAL ELEMENTS
2801 Fluorine, chlorine, bromine and iodine.
28011000 - Chlorine 5 US 0
28012000 - Iodine 5 US 0
28013000 - Fluorine; bromine 5 US 0
28020000 Sulphur, sublimed or precipitated; colloidal sulphur. 3 US 0
2803 Carbon (carbon blacks and other forms of carbon
not elsewhere specified or included).
28030010 - Rubber grade carbon black 5 US 0
28030020 - Acetylene black 10 US 0
28030030 - Other carbon blacks 5 US 0
28030090 - Other 5 US 0
2804 Hydrogen, rare gases and other non-metals.
28041000 - Hydrogen 3 US 0
- Rare gases:
28042100 - - Argon 3 US 0
28042900 - - Other 3 US 0
28043000 - Nitrogen 5 US 0
28044000 - Oxygen 5 US 0
28045000 - Boron; tellurium 3 US 0
- Silicon:

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 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
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28046100 - - Containing by weight not less than 99.99% of 3 US 0
silicon
28046900 - - Other 3 US 0
28047000 - Phosphorus 3 US 0
28048000 - Arsenic 3 US 0
28049000 - Selenium 3 US 0
2805 Alkali or alkaline-earth metals; rare earth metals,
scandium and yttrium, whether or not intermixed or
interalloyed; mercury.
- Alkali or alkaline-earth metals:
28051100 - - Sodium 3 US 0
28051200 - - Calcium 3 US 0
28051900 - - Other 3 US 0
28053000 - Rare-earth metals, scandium and yttrium, 3 US 0
whether or not intermixed or interalloyed
28054000 - Mercury 3 US 0
II. - INORGANIC ACIDS AND INORGANIC
OXYGEN COMPOUNDS OF NON-METALS
2806 Hydrogen chloride (hydrochloric acid);
chlorosulphuric acid.
28061000 - Hydrogen chloride (hydrochloric acid) 10 US 0
28062000 - Chlorosulphuric acid 5 US 0
2807 Sulphuric acid; oleum.
28070010 - Sulphuric acid from copper smelter 10 US 0
28070090 - Other 10 US 0
28080000 Nitric acid; sulphonitric acids. 5 US 0
2809 Diphosphorous pentaoxide; phosphoric acid;
polyphosphoric acids, whether or not chemically
defined.
28091000 - Diphosphorous pentaoxide 5 US 0
280920 - Phosphoric acid and polyphosphoric acids:
28092010 - - Phosphoric acids 10 US 0
- - Polyphosphoric acids:
28092021 - - - Hypophosphoric acid 5 US 0
28092029 - - - Other 5 US 0
28100000 Oxides of boron; boric acids. 0 US 0
2811 Other inorganic acids and other inorganic oxygen
compounds of non-metals.
- Other inorganic acids:
28111100 - - Hydrogen fluoride (hydrofluoric acid) 5 CN,US 0
281119 - - Other:
28111910 - - - Arsenic acid 5 US 0

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 Bound rate at Present Concession first
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28111990 - - - Other 5 US 0
- Other inorganic oxygen compounds of non-
metals:
28112100 - - Carbon dioxide 5 CN,US 0
281122 - - Silicon dioxide:
28112210 - - - Silica powder 5 CN,US 0
28112290 - - - Other 5 CN,US 0
28112300 - - Sulphur dioxide 5 CN,US 0
281129 - - Other:
28112910 - - - Diarsenic pentaoxide 5 US 0
28112990 - - - Other 5 CN,US 0
III. - HALOGEN AND SULPHUR COMPOUNDS
OF NON-METALS
2812 Halides and halide oxides of non-metals.
28121000 - Chlorides and chloride oxides 3 US 0
28129000 - Other 3 US 0
2813 Sulphides of non-metals; commercial phosphorus
trisulphide.
28131000 - Carbon disulphide 3 US 0
28139000 - Other 3 US 0
IV. - INORGANIC BASES AND OXIDES,
HYDROXIDES AND PEROXIDES OF METALS
2814 Ammonia, anhydrous or in aqueous solution.
28141000 - Anhydrous ammonia 5 US 0
28142000 - Ammonia in aqueous solution 5 US 0
2815 Sodium hydroxide (caustic soda); potassium
hydroxide (caustic potash); peroxides of sodium or
potassium.
- Sodium hydroxide (caustic soda):
28151100 - - Solid 10 US 0
28151200 - - In aqueous solution (soda lye or liquid soda) 20 US 0
28152000 - Potassium hydroxide (caustic potash) 5 US 0
28153000 - Peroxides of sodium or potassium 5 US 0
2816 Hydroxide and peroxide of magnesium; oxides,
hydroxides and peroxides, of strontium or barium.
28161000 - Hydroxide and peroxide of magnesium 5 US 0
28164000 - Oxides, hydroxides and peroxides, of strontium or 5 US 0
barium
2817 Zinc oxide; zinc peroxide.
28170010 - Zinc oxide 5 US 0
28170020 - Zinc peroxide 5 US 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
2818 Artificial corundum, whether or not chemically
defined; aluminium oxide; aluminium hydroxide.
28181000 - Artificial corundum, whether or not chemically 5 US 0
defined
28182000 - Aluminium oxide, other than artificial corundum 5 AU,US 0
28183000 - Aluminium hydroxide 5 US 0
2819 Chromium oxides and hydroxides.
28191000 - Chromium trioxide 3 US 0
28199000 - Other 3 US 0
2820 Manganese oxides.
28201000 - Manganese dioxide 3 US 0
28209000 - Other 3 US 0
2821 Iron oxides and hydroxides; earth colours
containing 70% or more by weight of combined
iron evaluated as Fe2O3.
28211000 - Iron oxides and hydroxides 3 US 0
28212000 - Earth colours 3 US 0
2822 Cobalt oxides and hydroxides; commercial cobalt
oxides.
28220010 - Cobalt oxides; commercial cobalt oxides 3 US 0
28220020 - Cobalt hydroxides 3 US 0
28230000 Titanium oxides. 3 US 0
2824 Lead oxides; red lead and orange lead.
28241000 - Lead monoxide (litharge, massicot) 3 US 0
28242000 - Red lead and orange lead 3 CN,US 0
28249000 - Other 3 CN,US 0
2825 Hydrazine and hydroxylamine and their inorganic
salts; other inorganic bases; other metal oxides,
hydroxides and peroxides.
282510 - Hydrazine and hydroxylamine and their inorganic
salts:
28251010 - - Hydrazine 3 US 0
28251090 - - Other 3 US 0
28252000 - Lithium oxide and hydroxide 3 US 0
28253000 - Vanadium oxides and hydroxides 3 US 0
28254000 - Nickel oxides and hydroxides 3 US 0
28255000 - Copper oxides and hydroxides 3 US 0
28256000 - Germanium oxides and zirconium dioxide 3 US 0
28257000 - Molybdenum oxides and hydroxides 3 US 0
28258000 - Antimony oxide 3 US 0
28259000 - Other 3 US 0

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V. - SALTS AND PEROXYSALTS, OF
INORGANIC ACIDS AND METALS
2826 Fluorides; fluorosilicates, fluoroaluminates and
other complex fluorine salts.
- Fluorides:
28261100 - - Of ammonium or of sodium 5 US 0
28261200 - - Of aluminium 3 US 0
28261900 - - Other 3 US 0
28262000 - Fluorosilicates of sodium or of potassium 3 US 0
28263000 - Sodium hexafluoroaluminate (synthetic cryolite) 3 US 0
28269000 - Other 3 US 0
2827 Chlorides, chloride oxides and chloride
hydroxides; bromides and bromide oxides; iodides
and iodide oxides.
28271000 - Ammonium chloride 5 US 0
282720 - Calcium chloride:
28272010 - - Commercial grades 15 US 0
28272090 - - Other 10 US 0
- Other chlorides:
28273100 - - Of magnesium 5 US 0
28273200 - - Of aluminium 5 US 0
28273300 - - Of iron 5 US 0
28273400 - - Of cobalt 5 US 0
28273500 - - Of nickel 5 US 0
28273600 - - Of zinc 5 US 0
28273900 - - Other 5 US 0
- Chloride oxides and chloride hydroxides:
28274100 - - Of copper 5 US 0
28274900 - - Other 5 US 0
- Bromides and bromide oxides:
28275100 - Bromides of sodium or of potassium 5 US 0
28275900 - - Other 5 US 0
28276000 - Iodides and iodide oxides 5 US 0
2828 Hypochlorites; commercial calcium hypochlorite;
chlorites; hypobromites.
28281000 - Commercial calcium hypochlorite and other 5 JP,US 0
calcium hypochlorites
282890 - Other:
28289010 - - Sodium hypochlorite 10 5 2010 US 0
28289090 - - Other 10 5 2010 US 0
2829 Chlorates and perchlorates; bromates and
perbromates; iodates and periodates.
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 Bound rate at Present Concession first
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- Chlorates:
28291100 - - Of sodium 5 US 0
28291900 - - Other 3 US 0
28299000 - Other 3 US 0
2830 Sulphides; polysulphides, whether or not
chemically defined.
28301000 - Sodium sulphides 3 US 0
28302000 - Zinc sulphide 3 US 0
28303000 - Cadmium sulphide 3 US 0
28309000 - Other 3 US 0
2831 Dithionites and sulphoxylates.
28311000 - Of sodium 3 US 0
28319000 - Other 3 US 0
2832 Sulphites; thiosulphates.
28321000 - Sodium sulphites 5 US 0
28322000 - Other sulphites 5 US 0
28323000 - Thiosulphates 5 US 0
2833 Sulphates; alums; peroxosulphates (persulphates).
- Sodium sulphates:
28331100 - - Disodium sulphate 10 5.5 2010 US 0
28331900 - - Other 5 US 0
- Other sulphates:
28332100 - - Of magnesium 5 US 0
283322 - - Of aluminium:
28332210 - - - Commercial grades 5 US 0
28332290 - - - Other 5 US 0
28332300 - - Of chromium 5 US 0
28332400 - - Of nickel 5 US 0
28332500 - - Of copper 5 US 0
28332600 - - Of zinc 5 US 0
28332700 - - Of barium 5 US 0
28332900 - - Other 5 US 0
28333000 - Alums 10 US 0
28334000 - Peroxosulphates (persulphates) 5 US 0
2834 Nitrites; nitrates.
28341000 - Nitrites 5 CN,US 0
- Nitrates:
28342100 - - Of potassium 5 CN,US 0
28342900 - - Other 5 CN,US 0

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2835 Phosphinates (hypophosphites), phosphonates
(phosphites) and phosphates; polyphosphates,
whether or not chemically defined.
28351000 - Phosphinates (hypophosphites) and 5 CN,US 0
phosphonates (phosphites)
- Phosphates:
28352200 - - Of mono- or disodium 5 CN,US 0
28352300 - - Of trisodium 5 CN,US 0
28352400 - - Of potassium 5 CN,US 0
28352500 - - Calcium hydrogenorthophosphate ("dicalcium 5 CN,US 0
phosphate")
28352600 - - Other phosphates of calcium 5 CN,US 0
28352900 - - Other 5 US 0
- Polyphosphates:
28353100 - - Sodium triphosphate (sodium tripolyphosphate) 10 5.5 2010 CN,US 0
283539 - - Other:
28353910 - - - Tetrasodium pyrophosphate 5 US 0
28353920 - - - Sodium hexametaphosphates, sodium 5 US 0
tetraphosphates
28353990 - - - Other 5 US 0
2836 Carbonates; peroxocarbonates (percarbonates);
commercial ammonium carbonate containing
ammonium carbamate.
28361000 - Commercial ammonium carbonate and other 5 US 0
ammonium carbonates
28362000 - Disodium carbonate 10 5.5 2010 US 0
28363000 - Sodium hydrogencarbonate (sodium bicarbonate) 5 US 0
28364000 - Potassium carbonates 5 US 0
283650 - Calcium carbonate:
28365010 - - Food or pharmaceutical grade 10 US 0
28365090 - - Other 10 US 0
28366000 - Barium carbonate 5 US 0
28367000 - Lead carbonates 5 US 0
- Other:
28369100 - - Lithium carbonates 5 US 0
28369200 - - Strontium carbonate 5 US 0
28369900 - - Other 10 5.5 2010 US 0
2837 Cyanides, cyanide oxides and complex cyanides.
- Cyanides and cyanide oxides:
28371100 - - Of sodium 3 US 0
28371900 - - Other 3 US 0
28372000 - Complex cyanides 3 US 0

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28380000 Fulminates, cyanates and thiocyanates. 3 US 0
2839 Silicates; commercial alkali metal silicates.
- Of sodium:
28391100 - - Sodium metasilicates 5 US 0
283919 - - Other:
28391910 - - - Sodium silicates 5 US 0
28391990 - - - Other 5 US 0
28392000 - Of potassium 3 US 0
28399000 - Other 3 US 0
2840 Borates; peroxoborates (perborates).
- Disodium tetraborate (refined borax):
28401100 - - Anhydrous 3 US 0
28401900 - - Other 3 US 0
28402000 - Other borates 3 US 0
28403000 - Peroxoborates (perborates) 3 US 0
2841 Salts of oxometallic or peroxometallic acids.
28411000 - Aluminates 3 CN,US 0
28412000 - Chromates of zinc or of lead 3 CN,US 0
28413000 - Sodium dichromate 3 CN,US 0
28415000 - Other chromates and dichromates; 3 US 0
peroxochromates
- Manganites, manganates and permanganates:
28416100 - - Potassium permanganate 3 CN,US 0
28416900 - - Other 3 US 0
28417000 - Molybdates 3 US 0
28418000 - Tungstates (wolframates) 3 US 0
28419000 - Other 3 CN,US 0
2842 Other salts of inorganic acids or peroxoacids
(including aluminosilicates whether or
notchemically defined), other than azides.
28421000 - Double or complex silicates, including 5 US 0
aluminosilicates whether or not chemically defined
284290 - Other:
28429010 - - Sodium arsenite 3 US 0
28429020 - - Copper and/or chromium salts 3 US 0
28429090 - - Other 3 US 0
VI. - MISCELLANEOUS
2843 Colloidal precious metals; inorganic or organic
compounds of precious metals, whether or not
chemically defined; amalgams of precious metals.
28431000 - Colloidal precious metals 3 US 0

95
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- Silver compounds:
28432100 - - Silver nitrate 3 US 0
28432900 - - Other 3 US 0
28433000 - Gold compounds 3 US 0
284390 - Other compounds; amalgams:
28439010 - - Amalgams 3 US 0
28439090 - - Other 3 US 0
2844 Radioactive chemical elements and radioactive
isotopes (including the fissile or fertile chemical
elements and isotopes) and their compounds,
mixtures and residues containing these products.
284410 - Natural uranium and its compounds; alloys,
dispersions (including cermets), ceramic products
and mixtures containing natural uranium or natural
uranium compounds:
28441010 - - Natural uranium and its compounds 0 US 0
28441090 - - Other 0 US 0
284420 - Uranium enriched in U235 and its compounds,
plutonium and its compounds; alloys, dispersions
(including cermets), ceramic products and
mixtures containing uranium enriched in U235,
plutonium or compounds of these products:
28442010 - - Uranium and its compounds; plutonium and its 0 US 0
compounds
28442090 - - Other 0 US 0
284430 - Uranium depleted in U235 and its compounds;
thorium and its compounds; alloys, dispersions
(including cermets), ceramic products and
mixtures containing uranium depleted in U235,
thorium or compounds of these products:
28443010 - - Uranium and its compounds; thorium and its 0 US 0
compounds
28443090 - - Other 0 US 0
284440 - Radioactive elements and isotopes and
compounds other than those of subheading
2844.10, 2844.20 or 2844.30; alloys, dispersions
(including cermets), ceramic products and
mixtures containing these elements, isotopes or
compounds; radioactive residues
- - Radioactive elements and isotopes and
compounds; radioactive residues:
28444011 - - - Radium and its salts 0 US 0
28444019 - - - Other 0 US 0
28444090 - - Other 0 US 0

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28445000 - Spent (irradiated) fuel elements (cartridges) of 0 US 0
nuclear reactors
2845 Isotopes other than those of heading 28.44;
compounds, inorganic or organic, of such
isotopes, whether or not chemically defined.
28451000 - Heavy water (deuterium oxide) 0 US 0
28459000 - Other 0 US 0
2846 Compounds, inorganic or organic, of rare earth
metals, of yttrium or of scandium, or of mixtures of
these metals.
28461000 - Cerium compounds 3 US 0
28469000 - Other 3 US 0
2847 Hydrogen peroxide, whether or not solidified with
urea.
28470010 - Liquid 3 US 0
28470090 - Other 3 US 0
28480000 Phosphides, whether or not chemically defined, 3 US 0
excluding ferrophosphorus.
2849 Carbides, whether or not chemically defined.
28491000 - Of calcium 5 US 0
28492000 - Of silicon 3 US 0
28499000 - Other 3 US 0
28500000 Hydrides, nitrides, azides, silicides and borides, 3 US 0
whether or not chemically defined, other than
compounds which are also carbides of heading
28.49.
2851 Other inorganic compounds (including distilled or
conductivity water and water of similar purity);
liquid air (whether or not rare gases have been
removed); compressed air; amalgams, other than
amalgams of precious metals.
28510010 - Liquid and compressed air 3 US 0
28510090 - Other 3 US 0
29 Chapter 29 - Organic chemicals
I. - HYDROCARBONS AND THEIR
HALOGENATED, SULPHONATED, NITRATED
OR NITROSATED DERIVATIVES
2901 Acyclic hydrocarbons.
29011000 - Saturated 5 US 0
- Unsaturated:
29012100 - - Ethylene 5 US 0
29012200 - - Propene (propylene) 5 US 0
29012300 - - Butene (butylene) and isomers thereof 5 US 0

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29012400 - - Buta-1, 3-diene and isoprene 5 US 0
290129 - - Other:
29012910 - - - Acetylene 5 US 0
29012990 - - - Other 5 US 0
2902 Cyclic hydrocarbons.
- Cyclanes, cyclenes and cycloterpenes:
29021100 - - Cyclohexane 5 US 0
29021900 - - Other 5 US 0
29022000 - Benzene 5 CN,US 0
29023000 - Toluene 5 US 0
- Xylenes:
29024100 - - o- xylene 5 US 0
29024200 - - m -Xylene 5 US 0
29024300 - - p-Xylene 5 US 0
29024400 - - Mixed xylene isomers 5 US 0
29025000 - Styrene 5 US 0
29026000 - Ethylbenzene 5 US 0
29027000 - Cumene 5 US 0
290290 - Other:
29029010 - - Dodecylbenzene 5 US 0
29029020 - - Other alkylbenzenes 5 US 0
29029090 - - Other 5 US 0
2903 Halogenated derivatives of hydrocarbons.
- Saturated chlorinated derivatives of acyclic
hydrocarbons:
290311 - - Chloromethane (methyl chloride) and
chloroethane (ethyl chloride):
29031110 - - - Methyl chloride used in the manufacture of 10 5 2012 US 0
herbicides
29031190 - - - Other 10 5 2012 US 0
29031200 - - Dichloromethane (methylene chloride) 10 5 2012 US 0
29031300 - - Chloroform (trichloromethane) 10 5 2012 US 0
29031400 - - Carbon tetrachloride 10 5 2012 US 0
29031500 - - 1,2-Dichloroethane (ethylene dichloride) 10 5 2012 US 0
290319 - - Other:
29031910 - - - 1,1,1-trichloroethane (methyl chloroform) 10 5 2012 US 0
29031990 - - - Other 10 5 2012 US 0
- Unsaturated chlorinated derivatives of acyclic
hydrocarbons:
290321 - - Vinyl chloride (chloroethylene):
29032110 - - - Vinyl chloride monomer (VCM) 10 5 2012 US 0

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29032190 - - - Other 10 5 2012 US 0
29032200 - - Trichloroethylene 10 5 2012 US 0
29032300 - - Tetrachloroethylene (perchloroethylene) 10 5 2012 US 0
29032900 - - Other 10 5 2012 US 0
290330 - Fluorinated, brominated or iodinated derivatives
of acyclic hydrocarbons:
29033010 - - Iodoform 10 5 2012 US 0
29033020 - - Methyl bromide 10 5 2012 US 0
29033090 - - Other 10 5 2012 US 0
- Halogenated derivatives of acyclic hydrocarbons
containing two or more different halogens:
29034100 - - Trichlorofluoromethane 10 5 2012 US 0
29034200 - - Dichlorodifluoromethane 10 5 2012 US 0
29034300 - - Trichlorotrifluoroethanes 10 5 2012 US 0
29034400 - - Dichlorotetrafluoroethanes and 10 5 2012 US 0
chloropentafluoroethane
290345 - - Other derivatives perhalogenated only with
fluorine and chlorine:
29034510 - - - Chlorotrifluoromethane 10 5 2012 US 0
- - - Derivatives of ethane:
29034521 - - - - Pentachlorofluoroethane 10 5 2012 US 0
29034522 - - - - Tetrachlorodifluoroethane 10 5 2012 US 0
- - - Derivatives of propane:
29034531 - - - - Heptachlorofluoropropanes 10 5 2012 US 0
29034532 - - - - Hexachlorodifluoropropanes 10 5 2012 US 0
29034533 - - - - Pentachlorotrifluoropropanes 10 5 2012 US 0
29034534 - - - - Tetrachlorotetrafluoropropanes 10 5 2012 US 0
29034535 - - - - Trichloropentafluoropropanes 10 5 2012 US 0
29034536 - - - - Dichlorohexafluoropropanes 10 5 2012 US 0
29034537 - - - - Chloroheptafluoropropanes 10 5 2012 US 0
29034590 - - - Other 10 5 2012 US 0
29034600 - - Bromochlorodifluoromethane, 10 5 2012 US 0
bromotrifluoromethane and
dibromotetrafluoroethanes
29034700 - - Other perhalogenated derivatives 10 5 2012 US 0
290349 - - Other:
29034910 - - - Derivatives of methane, ethane or propane, 10 5 2012 US 0
halogenated only with fluorine and chlorine
29034920 - - - Derivatives of methane, ethane or propane, 10 5 2012 US 0
halogenated only with fluorine and bromine
29034990 - - - Other 10 5 2012 US 0

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- Halogenated derivatives of cyclanic, cyclenic or
cycloterpenic hydrocarbons:
29035100 - - 1, 2, 3, 4, 5, 6-Hexachlorocyclohexane 10 5 2012 US 0
29035900 - - Other 10 5 2012 US 0
- Halogenated derivatives of aromatic
hydrocarbons:
29036100 - - Chlorobenzene, o-dichlorobenzene and p- 10 5 2012 US 0
dichlorobenzene
29036200 - - Hexachlorobenzene and DDT (1,1, 1-trichloro- 10 5 2012 US 0
2,2-bis (p-chlorophenyl) ethane)
29036900 - - Other 10 5 2012 US 0
2904 Sulphonated, nitrated or nitrosated derivatives of
hydrocarbons, whether or not halogenated.
29041000 - Derivatives containing only sulpho groups, their 10 5 2012 US 0
salts and ethyl esters
29042000 - Derivatives containing only nitro or only nitroso 10 5 2012 US 0
groups
29049000 - Other 10 5 2012 US 0
II. - ALCOHOLS AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES
2905 Acyclic alcohols and their halogenated,
sulphonated, nitrated or nitrosated derivatives.
- Saturated monohydric alcohols:
29051100 - - Methanol (methyl alcohol) 5 US 0
29051200 - - Propan-1-ol (propyl alcohol) and propan-2-ol 10 5 2012 US 0
(isopropyl alcohol)
29051300 - - Butan-1-ol (n-butyl alcohol) 10 5 2012 US 0
29051400 - - Other butanols 10 5 2012 US 0
29051500 - - Pentanol (amyl alcohol) and isomers thereof 10 5 2012 US 0
29051600 - - Octanol (octyl alcohol) and isomers thereof 10 5 2012 US 0
29051700 - - Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol 10 5 2012 US 0
(cetyl alcohol) and octadecan-1-ol (stearyl alcohol)
290519 - - Other:
29051910 - - - Triacontanol 10 5 2012 US 0
29051990 - - - Other 10 5 2012 US 0
- Unsaturated monohydric alcohols:
29052200 - - Acyclic terpene alcohols 10 5 2012 US 0
29052900 - - Other 10 5 2012 US 0
- Diols:
29053100 - - Ethylene glycol (ethanediol) 10 5 2012 CA,US 0
29053200 - - Propylene glycol (propane-1,2-diol) 10 5 2012 US 0

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29053900 - - Other 10 5 2012 US 0
- Other polyhydric alcohols:
29054100 - - 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol 10 5 2012 US 0
(trimethylolpropane)
29054200 - - Pentaerythritol 10 5 2012 US 0
29054900 - - Other 10 5 2012 US 0
- Halogenated, sulphonated, nitrated or nitrosated
derivatives of acyclic alcohols:
29055100 - - Ethchlorvynol (INN) 10 5 2012 US 0
29055900 - - Other 10 5 2012 US 0
2906 Cyclic alcohols and their halogenated,
sulphonated, nitrated or nitrosated derivative
- Cyclanic, cyclenic or cycloterpenic:
29061100 - - Menthol 10 5 2012 CN,US 0
29061200 - - Cyclohexanol, methylcyclohexanols and 10 5 2012 US 0
dimethylcyclohexanols
29061300 - - Sterols and inositols 10 5 2012 US 0
29061400 - - Terpineols 10 5 2012 US 0
29061900 - - Other 10 5 2012 US 0
- Aromatic:
29062100 - - Benzyl alcohol 10 5 2012 US 0
29062900 - - Other 10 5 2012 US 0
III. - PHENOLS, PHENOL-ALCOHOLS AND
THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES
2907 Phenols; phenol-alcohols.
- Monophenols:
29071100 - - Phenol (hydroxybenzene) and its salts 10 5 2012 US 0
29071200 - - Cresols and their salts 10 5 2012 US 0
29071300 - - Octylphenol, nonylphenol and their isomers; 10 5 2012 CN,US 0
salts thereof
29071400 - - Xylenols and their salts 10 5 2012 US 0
29071500 - - Naphthols and their salts 10 5 2012 CN,US 0
29071900 - - Other 10 5 2012 US 0
- Polyphenols; phenol-alcohols:
29072100 - - Resorcinol and its salts 10 5 2012 US 0
29072200 - - Hydroquinone (quinol) and its salts 10 5 2012 US 0
29072300 - - 4,4'-Isopropylidenediphenol (bisphenol A, 10 5 2012 US 0
diphenylolpropane) and its salts
29072900 - - Other 10 5 2012 US 0
2908 Halogenated, sulphonated, nitrated or nitrosated
derivatives of phenols or phenol-alcohols.

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29081000 - Derivatives containing only halogen substituents 10 5 2012 US 0
and their salts
29082000 - Derivatives containing only sulpho groups, their 10 5 2012 US 0
salts and esters
29089000 - Other 10 5 2012 US 0
IV. - ETHERS, ALCOHOL PEROXIDES, ETHER
PEROXIDES, KETONE PEROXIDES, EPOXIDES
WITH A THREE-MEMBERED RING, ACETALS
AND HEMIACETALS, AND THEIR
HALOGENATED, SULPHONATED, NITRATED
OR NITROSATED DERIVATIVES
2909 Ethers, ether-alcoFhols, ether-phenols, ether-
alcohol-phenols, alcohol peroxides, ether
peroxides, ketone peroxides (whether or not
chemically defined), and their halogenated,
sulphonated, nitrated or nitrosated derivatives.
- Acyclic ethers and their halogenated,
sulphonated, nitrated or nitrosated derivatives:
290911 - - Diethyl ether:
29091110 - - - Pharmaceutical grade 5 US 0
29091190 - - - Other 10 5 2012 US 0
290919 - - Other:
29091910 - - - Methyl tertiary butyl ether 10 5 2012 US 0
29091990 - - - Other 10 5 2012 US 0
29092000 - Cyclanic, cyclenic or cycloterpenic ethers and 10 5 2012 US 0
their halogenated, sulphonated, nitrated or
nitrosated derivatives
29093000 - Aromatic ethers and their halogenated, 10 5 2012 US 0
sulphonated, nitrated or nitrosated derivatives
- Ether-alcohols and their halogenated,
sulphonated, nitrated or nitrosated derivatives:
29094100 - - 2,2'-Oxydiethanol (diethylene glycol, digol) 10 5 2012 US 0
29094200 - - Monomethyl ethers of ethylene glycol or of 10 5 2012 US 0
diethylene glycol
29094300 - - Monobutyl ethers of ethylene glycol or of 10 5 2012 US 0
diethylene glycol
29094400 - - Other monoalkylethers of ethylene glycol or of 10 5 2012 US 0
diethylene glycol
29094900 - - Other 10 5 2012 US 0
29095000 - Ether-phenols, ether-alcohol-phenols and their 10 5 2012 US 0
halogenated, sulphonated, nitrated or nitrosated
derivatives

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29096000 - Alcohol peroxides, ether peroxides, ketone 10 5 2012 US 0
peroxides and theirhalogenated, sulphonated,
nitrated or nitrosated derivatives
2910 Epoxides, epoxyalcohols, epoxyphenols, and
epoxyethers, with a three-memberedring, and their
halogenated, sulphonated, nitrated or nitrosated
derivatives.
29101000 - Oxirane (ethylene oxide) 10 5 2012 US 0
29102000 - Methyloxirane (propylene oxide) 10 5 2012 US 0
29103000 - 1-Chloro-2,3-epoxypropane (epichlorohydrin) 10 5 2012 US 0
29109000 - Other 10 5 2012 US 0
29110000 Acetals and hemiacetals, whether or not with other 10 5 2012 US 0
oxygen function, andtheir halogenated,
sulphonated, nitrated or nitrosated derivatives.
V. - ALDEHYDE-FUNCTION COMPOUNDS
2912 Aldehydes, whether or not with other oxygen
function; cyclic polymers ofaldehydes;
paraformaldehyde.
- Acyclic aldehydes without other oxygen function:
29121100 - - Methanal (formaldehyde) 10 5 2012 US 0
29121200 - - Ethanal (acetaldehyde) 10 5 2012 US 0
29121300 - - Butanal (butyraldehyde, normal isomer) 10 5 2012 US 0
29121900 - - Other 10 5 2012 US 0
- Cyclic aldehydes without other oxygen function:
29122100 - - Benzaldehyde 10 5 2012 US 0
29122900 - - Other 10 5 2012 US 0
29123000 - Aldehyde-alcohols 10 5 2012 US 0
- Aldehyde-ethers, aldehyde-phenols and
aldehydes with other oxygen function:
29124100 - - Vanillin (4-hydroxy-3-methoxybenzaldehyde) 10 5 2012 US 0
29124200 - - Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) 10 5 2012 US 0
29124900 - - Other 10 5 2012 US 0
29125000 - Cyclic polymers of aldehydes 10 5 2012 US 0
29126000 - Paraformaldehyde 10 5 2012 US 0
29130000 Halogenated, sulphonated,nitrated or nitrosated 10 5 2012 US 0
derivatives of products of heading 29.12.
VI. - KETONE-FUNCTION COMPOUNDS AND
QUINONE-FUNCTION COMPOUNDS
2914 Ketones and quinones, whether or not with other
oxygen function, and their halogenated,
sulphonated, nitrated or nitrosated derivative
- Acylic ketones without other oxygen function:
29141100 - - Acetone 10 5 2012 US 0

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29141200 - - Butanone (methyl ethyl ketone) 10 5 2012 US 0
29141300 - - 4-Methylpentan-2-one (methyl isobutyl ketone) 10 5 2012 US 0
29141900 - - Other 10 5 2012 US 0
- Cyclanic, cyclenic or cycloterpenic ketones
without other oxygen function:
29142100 - - Camphor 10 5 2012 CN,US 0
29142200 - - Cyclohexanone and methylcyclohexanones 10 5 2012 US 0
29142300 - - Ionones and methylionones 10 5 2012 US 0
29142900 - - Other 10 5 2012 US 0
- Aromatic ketones without other oxygen function:
29143100 - - Phenylacetone (phenylpropan-2-one) 10 5 2012 US 0
29143900 - - Other 10 5 2012 US 0
29144000 - Ketone-alcohols and ketone-aldehydes 10 5 2012 US 0
29145000 - Ketone-phenols and ketones with other oxygen 10 5 2012 US 0
function
- Quinones:
29146100 - - Anthraquinone 10 5 2012 US 0
29146900 - - Other 10 5 2012 CN,US 0
29147000 - Halogenated, sulphonated, nitrated or nitrosated 10 5 2012 CN,US 0
derivatives
VII. - CARBOXYLIC ACIDS, AND THEIR
ANHYDRIDES, HALIDES, PEROXIDES AND
PEROXYACIDS, AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES
2915 Saturated acyclic monocarboxylic acids and their
anhydrides, halides, peroxides and peroxyacids;
their halogenated, sulphonated, nitrated or
nitrosated derivatives.
- Formic acid, its salts and esters:
29151100 - - Formic acid 10 5 2012 US 0
29151200 - - Salts of formic acid 10 5 2012 US 0
29151300 - - Esters of formic acid 10 5 2012 CN,US 0
- Acetic acid and its salts; acetic anhydride:
29152100 - - Acetic acid 10 5 2012 US 0
29152200 - - Sodium acetate 10 5 2012 US 0
29152300 - - Cobalt acetates 10 5 2012 US 0
29152400 - - Acetic anhydride 10 5 2012 US 0
29152900 - - Other 10 5 2012 US 0
- Esters of acetic acid:
29153100 - - Ethyl acetate 10 5 2012 US 0
29153200 - - Vinyl acetate 10 5 2012 US 0

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29153300 - - n-Butyl acetate 10 5 2012 US 0
29153400 - - Isobutyl acetate 10 5 2012 US 0
29153500 - - 2-Ethoxyethyl acetate 10 5 2012 US 0
29153900 - - Other 10 5 2012 US 0
29154000 - Mono-, di- or trichloroacetic acids, their salts and 10 5 2012 US 0
esters
29155000 - Propionic acid, its salts and esters 10 5 2012 US 0
29156000 - Butanoic acids, pentanoic acids, their salts and 10 5 2012 US 0
esters
291570 - Palmitic acid, stearic acid, their salts and esters:
29157010 - - Palmitic acid, its salts and esters 10 5 2012 US 0
29157020 - - Stearic acid 10 5 2012 US 0
29157030 - - Salts and esters of stearic acid 10 5 2012 US 0
291590 - Other:
29159010 - - Acetyl chloride 10 5 2012 US 0
29159020 - - Lauric acid, myristic acid, their salts and esters 10 5 2012 US 0
29159090 - - Other 10 5 2012 US 0
2916 Unsaturated acyclic monocarboxylic acids, cyclic
monocarboxylic acids, theiranhydrides, halides,
peroxides and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives.
sulphonated, nitrated or nitrosated derivatives.
- Unsaturated acyclic monocarboxylic acids, their
anhydrides, halides, peroxides, peroxyacids and
their derivatives:
29161100 - - Acrylic acid and its salts 10 5 2012 US 0
29161200 - - Esters of acrylic acid 10 5 2012 US 0
29161300 - - Methacrylic acid and its salts 10 5 2012 US 0
291614 - - Esters of methacrylic acid:
29161410 - - - Methyl methacrylate 10 5 2012 US 0
29161490 - - - Other 10 5 2012 US 0
29161500 - - Oleic, linoleic or linolenic acids, their salts and 10 5 2012 US 0
esters
29161900 - - Other 10 5 2012 US 0
29162000 - Cyclanic, cyclenic or cycloterpenic 10 5 2012 US 0
monocarboxylic acids, theiranhydrides, halides,
peroxides, peroxyacids and their derivatives
- Aromatic monocarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids and their
derivatives:
29163100 - - Benzoic acid, its salts and esters 10 5 2012 US 0
29163200 - - Benzoyl peroxide and benzoyl chloride 10 5 2012 US 0

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29163400 - - Phenylacetic acid and its salts 10 5 2012 US 0
29163500 - - Esters of phenylacetic acid 10 5 2012 US 0
291639 - - Other:
29163910 - - - 2,4-Dichlorophenyl acetic acid and its salts 10 5 2012 US 0
and esters
29163990 - - - Other 10 5 2012 US 0
2917 Polycarboxylic acids, their anhydrides, halides,
peroxides and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives.
- Acyclic polycarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids and their
derivatives:
29171100 - - Oxalic acid, its salts and esters 10 5 2012 US 0
291712 - - Adipic acid, its salts and esters:
29171210 - - - Dioctyl adipate (DOA) 10 5 2012 US 0
29171290 - - - Other 10 5 2012 US 0
29171300 - - Azelaic acid, sebacic acid, their salts and esters 10 5 2012 US 0
29171400 - - Maleic anhydride 10 5 2012 US 0
29171900 - - Other 10 5 2012 US 0
29172000 - Cyclanic, cyclenic or cycloterpenic polycarboxylic 10 5 2012 US 0
acids, their anhydrides, halides, peroxides,
peroxyacids, and their derivatives
- Aromatic polycarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids and their
derivatives:
29173100 - - Dibutyl orthophthalates 10 US 0
29173200 - - Dioctyl orthophthalates 15 10 2010 US 0
29173300 - - Dinonyl or didecyl orthophthalates 10 US 0
29173400 - - Other esters of orthophthalic acid 10 US 0
29173500 - - Phthalic anhydride 10 5 2012 US 0
29173600 - - Terephthalic acid and its salts 10 5 2012 US 0
29173700 - - Dimethyl terephthalate 10 5 2012 US 0
291739 - - Other:
29173910 - - - Trioctyltrimellitate (TOTM) 10 5 2012 US 0
29173920 - - - Other phthalic plasticizers and esters of 10 5 2012 US 0
phthalic anhydride
29173990 - - - Other 10 5 2012 US 0
2918 Carboxylic acids with additional oxygen function
and their anhydrides, halides, peroxides and
peroxyacids; their halogenated, sulphonated,
nitrated or nitrosated derivatives.

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- Carboxylic acids with alcohol function but without
other oxygen function, their anhydrides, halides,
peroxides, peroxyacids and their derivatives:
29181100 - - Lactic acid, its salts and esters 10 5 2012 US 0
29181200 - - Tartaric acid 10 5 2012 US 0
29181300 - - Salts and esters of tartaric acid 10 5 2012 US 0
29181400 - - Citric acid 10 5 2012 US 0
291815 - - Salts and esters of citric acid:
29181510 - - - Calcium citrate 10 5 2012 US 0
29181590 - - - Other 10 5 2012 US 0
29181600 - - Gluconic acid, its salts and esters 10 5 2012 US 0
29181900 - - Other 10 5 2012 US 0
- Carboxylic acids with phenol function but without
other oxygen function, their anhydrides, halides,
peroxides, peroxyacids and their derivatives:
29182100 - - Salicylic acid and its salts 10 5 2012 US 0
29182200 - - O-Acetylsalicyclic acid, its salts and esters 10 5 2012 US 0
29182300 - - Other esters of salicylic acid and their salts 10 5 2012 US 0
291829 - - Other:
29182910 - - - Alkyl sulphonic ester of phenol 10 5 2012 US 0
29182990 - - - Other 10 5 2012 US 0
29183000 - Carboxylic acids with aldehyde or ketone function 10 5 2012 US 0
but without otheroxygen function, their anhydrides,
halides, peroxides, peroxyacids and their
derivatives
29189000 - Other 10 5 2012 US 0
VIII. - ESTERS OF INORGANIC ACIDS OF NON-
METALS AND THEIR SALTS, AND THEIR
HALOGENATED, SULPHONATED, NITRATED
OR NITROSATED DERIVATIVES
29190000 Phosphoric esters and their salts, including 10 5 2012 US 0
lactophosphates; theirhalogenated, sulphonated,
nitrated or nitrosated derivatives.
2920 Esters of other inorganic acids of non-metals
(excluding esters of hydrogen halides) and their
salts; their halogenated, sulphonated, nitrated or
nitrosated derivatives.
29201000 - Thiophosphoric esters (phosophorothioates) and 10 5 2012 US 0
their salts; theirhalogenated, sulphonated, nitrated
or nitrosated derivatives
292090 - Other:
29209010 - - Dimethyl Sulphate (DMS) 10 5 2012 US 0
29209090 - - Other 10 5 2012 US 0

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IX. - NITROGEN-FUNCTION COMPOUNDS
2921 Amine-function compounds
- Acyclic monoamines and their derivatives; salts
thereof:
29211100 - - Methylamine, di- or trimethylamine and their 10 5 2012 US 0
salts
29211200 - - Diethylamine and its salts 10 5 2012 US 0
29211900 - - Other 10 5 2012 US 0
- Acyclic polyamines and their derivatives; salts
thereof:
29212100 - - Ethylenediamine and its salts 10 5 2012 US 0
29212200 - - Hexamethylenediamine and its salts 10 5 2012 US 0
29212900 - - Other 10 5 2012 US 0
29213000 - Cyclanic, cyclenic or cycloterpenic mono- or 10 5 2012 US 0
polyamines, and their derivatives; salts thereof
- Aromatic monoamines and their derivatives; salts
thereof:
29214100 - - Aniline and its salts 10 5 2012 US 0
29214200 - - Aniline derivatives and their salts 10 5 2012 US 0
29214300 - - Toluidines and their derivatives; salts thereof 10 5 2012 US 0
29214400 - - Diphenylamine and its derivatives; salts thereof 10 5 2012 US 0
29214500 - - 1-Naphthylamine (alpha-naphthylamine), 2- 10 5 2012 US 0
naphthylamine (beta-naphthylamine) and their
derivatives; salts thereof
29214600 - - Amfetamine (INN), benzfetamine (INN), 10 5 2012 US 0
dexamfetamine (INN), etilamfetamine
(INN),fencamfamin (INN), lefetamine (INN),
levamfetamine (INN), mefenorex (INN) and
phentermine (INN); salts thereof.
29214900 - - Other 10 5 2012 US 0
- Aromatic polyamines and their derivatives; salts
thereof:
29215100 - - o-, m-, p-Phenylenediamine, diaminotoluenes, 10 5 2012 US 0
and their derivatives; salts thereof
29215900 - - Other 10 5 2012 US 0
2922 Oxygen-function amino-compounds.
- Amino-alcohols, other than those containing
more than one kind of oxygen function, their ethers
and esters; salts thereof:
29221100 - - Monoethanolamine and its salts 10 5 2012 US 0
29221200 - - Diethanolamine and its salts 10 5 2012 US 0
29221300 - - Triethanolamine and its salts 10 5 2012 US 0
29221400 - - Dextropropoxyphene (INN) and its salts 10 5 2012 US 0

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292219 - - Other:
29221910 - - - Ethambutol and its salts, esters and other 10 5 2012 US 0
derivatives suitable for the production of
antituberculosis preparations
29221920 - - - D-2-Amino-Normal-Butyl-Alcohol 10 5 2012 US 0
29221990 - - - Other 10 5 2012 US 0
- Amino-naphthols and other amino-phenols, other
than those containing more than one kind of
oxygen function, their ethers and esters; salts
thereof:
29222100 - - Aminohydroxynaphthalenesulphonic acids and 10 5 2012 US 0
their salts
29222200 - - Anisidines, dianisidines, phenetidines, and their 10 5 2012 US 0
salts
29222900 - - Other 10 5 2012 US 0
- Amino-aldehydes, amino-ketones and amino-
quinones, other than those containing more than
one kind of oxygen function; salts thereof:
29223100 - - Amfepramone (INN), methadone (INN) and 10 5 2012 US 0
normethadone (INN); salts thereof
29223900 - - Other 10 5 2012 US 0
- Amino-acids, other than those containing more
than one kind of oxygen function, and their esters;
salts thereof:
29224100 - - Lysine and its esters; salts thereof 20 10 2012 US 0
292242 - - Glutamic acid and its salts:
29224210 - - - Glutamic acid 15 US 0
29224220 - - - Monosodium glutamate 40 20 2012 JP,US 0
29224290 - - - Other salts 40 20 2012 US 0
29224300 - - Anthranilic acid and its salts 10 6.5 2010 US 0
29224400 - - Tilidine (INN) and its salts 10 6.5 2010 US 0
292249 - - Other:
29224910 - - - Mefenamic acid and its salts 10 5 2012 US 0
29224990 - - - Other 10 5 2012 US 0
292250 - Amino-alcohol-phenols, amino-acid-phenols and
other amino-compounds with oxygen function:
29225010 - - p-Aminosalicylic acid and its salts, ester and 10 5 2012 US 0
other derivatives
29225090 - - Other 10 5 2012 CN,US 0
2923 Quaternary ammonium salts and hydroxides;
lecithins and other phosphoaminolipids, whether or
not chemically defined.
29231000 - Choline and its salts 10 5 2012 US 0

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292320 - Lecithins and other phosphoaminolipids:
29232010 - - Lecithins, whether or not chemically defined 10 5 2012 US 0
29232090 - - Other 10 5 2012 US 0
29239000 - Other 10 5 2012 US 0
2924 Carboxyamide-function compounds; amide-
function compounds of carbonic acid.
- Acyclic amides (including acyclic carbamates)
and their derivatives; salts thereof:
29241100 - - Meprobamate (INN) 10 5 2012 US 0
292419 - - Other:
29241910 - - - Monocrotophos 10 5 2012 US 0
29241990 - - - Other 10 5 2012 US 0
- Cyclic amides (including cyclic carbamates) and
their derivatives; salts thereof:
292421 - - Ureines and their derivatives; salts thereof:
29242110 - - - 4-Ethoxyphenylurea (dulcin) 10 5 2012 US 0
29242120 - - - Diuron and monuron 10 5 2012 US 0
29242190 - - - Other 10 5 2012 US 0
29242300 - - 2-Acetamidobenzoic acid (N-acetylanthranilic 10 5 2012 US 0
acid) and its salts
29242400 - - Ethinamate (INN) 10 5 2012 US 0
292429 - - Other:
29242910 - - - Aspartame 20 10 2012 JP,US 0
29242920 - - - Butylphenylmethyl carbamate; methyl 10 5 2012 US 0
isopropyl phenyl carbamate
29242990 - - - Other 10 5 2012 US 0
2925 Carboxyimide-function compounds (including
saccharin and its salts) and imine-function
compounds.
- Imides and their derivatives; salts thereof:
29251100 - - Saccharin and its salts 10 US 0
29251200 - - Glutethimide (INN) 10 5 2012 US 0
29251900 - - Other 10 5 2012 US 0
292520 - Imines and their derivatives; salts thereof:
29252010 - - Metformin and phenformin; its salts and 10 5 2012 US 0
derivatives
29252020 - - Ethylene imine, propylene imine 10 5 2012 US 0
29252090 - - Other 10 5 2012 US 0
2926 Nitrile-function compounds.
29261000 - Acrylonitrile 10 5 2012 US 0
29262000 - 1-Cyanoguanidine (dicyandiamide) 10 5 2012 US 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
29263000 - Fenproporex (INN) and its salts; methadone 10 5 2012 US 0
(INN) intermediate (4-cyano-2-dimethylamino- 4, 4-
diphenylbutane)
29269000 - Other 10 5 2012 US 0
2927 Diazo-, azo- or azoxy-compounds.
29270010 - Azodicarbonamide 10 5 2012 US 0
29270090 - Other 10 5 2012 US 0
2928 Organic derivatives of hydrazine or of
hydroxylamine.
29280010 - Linuron 10 5 2012 US 0
29280090 - Other 10 5 2012 US 0
2929 Compounds with other nitrogen function.
29291000 - Isocyanates 10 5 2012 US 0
292990 - Other:
29299010 - - Sodium cyclamate 10 5 2012 US 0
29299020 - - Other cyclamate 10 5 2012 US 0
29299090 - - Other 10 5 2012 US 0
X. - ORGANO-INORGANIC COMPOUNDS,
HETEROCYCLIC COMPOUNDS, NUCLEIC
ACIDS AND THEIR SALTS,AND
SULPHONAMIDES
2930 Organo-sulphur compounds.
29301000 - Dithiocarbonates (xanthates) 10 5 2012 US 0
29302000 - Thiocarbamates and dithiocarbamates 10 5 2012 US 0
29303000 - Thiuram mono-, di-, or tetrasulphides 10 5 2012 US 0
29304000 - Methionine 10 5 2012 US 0
29309000 - Other 10 5 2012 JP,US 0
2931 Other organo-inorganic compounds.
29310010 - Tetraethyl lead 10 5 2012 US 0
29310020 - N-(Phosphonomethyl)glycine and salts thereof 10 5 2012 US 0
29310030 - Ethephone 10 5 2012 US 0
29310090 - Other 10 5 2012 US 0
2932 Heterocyclic compounds with oxygen hetero-
atom(s) only.
- Compounds containing an unfused furan ring
(whether or not hydrogenated) in the structure:
29321100 - - Tetrahydrofuran 10 5 2012 US 0
29321200 - - 2-Furaldehyde (furfuraldehyde) 10 5 2012 US 0
29321300 - - Furfuryl alcohol and tetrahydrofurfuryl alcohol 10 5 2012 US 0
29321900 - - Other 10 5 2012 US 0
- Lactones:
29322100 - - Coumarin, methylcoumarins and ethylcoumarins 10 5 2012 US 0

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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
29322900 - - Other lactones 10 5 2012 US 0
- Other:
29329100 - - Isosafrole 10 5 2012 US 0
29329200 - - 1-(1,3-Benzodioxol-5-yl)propan-2-one 10 5 2012 US 0
29329300 - - Piperonal 10 5 2012 US 0
29329400 - - Safrole 10 5 2012 US 0
29329500 - - Tetrahydrocannabinols (all isomers) 10 5 2012 US 0
293299 - - Other:
29329910 - - - Carbofuran 10 5 2012 US 0
29329990 - - - Other 10 5 2012 US 0
2933 Heterocyclic compounds with nitrogen hetero-
atom(s) only.
- Compounds containing an unfused pyrazole ring
(whether or not hydrogenated) in the structure:
293311 - - Phenazone (antipyrin) and its derivatives:
29331110 - - - Dipyrone (analgin) 10 5 2012 US 0
29331190 - - - Other 10 5 2012 US 0
29331900 - - Other 10 5 2012 CN,US 0
- Compounds containing an unfused imidazole ring
(whether or not hydrogenated) in thestructure:
29332100 - - Hydantoin and its derivatives 10 5 2012 CN,US 0
293329 - - Other:
29332910 - - - Cimetidine 10 5 2012 US 0
29332990 - - - Other 10 5 2012 US 0
- Compounds containing an unfused pyridine ring
(whether or not hydrogenated) in the structure:
29333100 - - Pyridine and its salts 10 5 2012 US 0
29333200 - - Piperidine and its salts 10 5 2012 US 0
29333300 - - Alfentanil (INN), anileridine (INN), bezitramide 10 5 2012 US 0
(INN), bromazepam (INN), difenoxin (INN),
diphenoxylate (INN), dipipanone (INN), fentanyl
(INN), ketobemidone (INN), methylphenidate
(INN), pentazocine (INN), pethidine (INN),
pethidine (INN) intermediate A, phencyclidine
(INN) (PCP), phenoperidine (INN), pipradrol (INN),
piritramide (INN), propiram (INN) and trimeperidine
(INN); salts thereof
293339 - - Other:
29333910 - - - Chlorpheniramine and isoniazid 10 5 2012 US 0
29333920 - - - Isonicotinic acid hydrazide and its salts, esters 10 5 2012 US 0
and derivatives of pharmaceutical grade
29333990 - - - Other 10 5 2012 US 0

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 Bound rate at Present Concession first
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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Compounds containing in the structure a
quinoline or isoquinoline ring-system (whether or
not hydrogenated), not further fused:
29334100 - - Levorphanol (INN) and its salts 10 5 2012 US 0
29334900 - - Other 10 5 2012 US 0
- Compounds containing a pyrimidine ring
(whether or not hydrogenated) orpiperazine ring in
the structure:
29335200 - - Malonylurea (barbituric acid) and its salts 10 5 2012 US 0
29335300 - - Allobarbital (INN), amobarbital (INN), barbital 10 5 2012 US 0
(INN), butalbital (INN), butobarbital, cyclobarbital
(INN), methylphenobarbital (INN), pentobarbital
(INN), phenobarbital (INN), secbutabarbital (INN),
secobarbital (INN) and vinylbital (INN); salts thereof
29335400 - - Other derivatives of malonylurea (barbituric 10 5 2012 US 0
acid); salts thereof
29335500 - - Loprazolam (INN), mecloqualone (INN), 10 5 2012 US 0
methaqualone (INN) and zipeprol (INN); salts
thereof
293359 - - Other:
29335910 - - - Diazinon 10 5 2012 US 0
29335990 - - - Other 10 5 2012 CN,JP,US 0
- Compounds containing an unfused triazine ring
(whether or not hydrogenated) in the structure:
29336100 - - Melamine 10 5 2012 US 0
29336900 - - Other 10 5 2012 CN,US 0
- Lactams:
29337100 - - 6-Hexanelactam (epsilon-caprolactam) 10 5 2012 US 0
29337200 - - Clobazam (INN) and methyprylon (INN) 10 5 2012 US 0
29337900 - - Other lactams 10 5 2012 US 0
- Other:
29339100 - - Alprazolam (INN), camazepam (INN), 10 5 2012 US 0
chlordiazepoxide (INN), clonazepam (INN),
clorazepate, delorazepam (INN), diazepam (INN),
estazolam (INN), ethyl loflazepate (INN),
fludiazepam (INN), flunitrazepam (INN),
flurazepam (INN), halazepam (INN), lorazepam
(INN), lormetazepam (INN), mazindol (INN),
medazepam (INN), midazolam (INN),
nimetazepam (INN), nitrazepam (INN),
nordazepam (INN), oxazepam (INN), pinazepam
(INN), prazepam (INN), pyrovalerone (INN),
temazepam (INN), tetrazepam (INN) and triazolam
(INN); salts thereof

113
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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
293399 - - Other:
29339910 - - - Mebendazole and parbendazole 10 5 2012 US 0
29339990 - - - Other 10 5 2012 US 0
2934 Nucleic acids and their salts; whether or not
chemically defined; other heterocyclic compounds.
29341000 - Compounds containing an unfused thiazole ring 10 5 2012 US 0
(whether or not hydrogenated) in the structure
29342000 - Compounds containing in the structure a 10 5 2012 US 0
benzothiazole ring-system (whether or not
hydrogenated), not further fused
29343000 - Compounds containing in the structure a 10 5 2012 US 0
phenothiazine ring-system (whether or not
hydrogenated), not further fused
- Other:
29349100 - - Aminorex (INN), brotizolam (INN), clotiazepam 10 5 2012 US 0
(INN), cloxazolam (INN), dextromoramide (INN),
haloxazolam (INN), ketazolam (INN), mesocarb
(INN), oxazolam (INN), pemoline (INN),
phendimetrazine (INN), phenmetrazine (INN) and
sufentanil (INN); salts thereof
293499 - - Other:
29349910 - - - Nucleic acid and its salts 10 US 0
29349920 - - - Sultones; sultams; diltiazem 10 5 2012 US 0
29349930 - - - 6-Amino penicillanic acid 10 5 2012 US 0
29349990 - - - Other 10 5 2012 US 0
29350000 Sulphonamides. 10 5 2012 US 0
XI. - PROVITAMINS, VITAMINS AND HORMONES
2936 Provitamins and vitamins, natural or reproduced
by synthesis (includingnatural concentrates),
derivatives thereof used primarily as vitamins, and
intermixtures of the foregoing, whether or not in
any solvent.
29361000 - Provitamins, unmixed 0 US 0
- Vitamins and their derivatives, unmixed:
29362100 - - Vitamins A and their derivatives 0 US 0
29362200 - - Vitamin B1 and its derivatives 0 CN,US 0
29362300 - - Vitamin B2 and its derivatives 0 CN,US 0
29362400 - - D- or DL-Pantothenic acid (Vitamin B3 or 0 US 0
Vitamin B5) and its derivatives
29362500 - - Vitamin B6 and its derivatives 0 CN,US 0
29362600 - - Vitamin B12 and its derivatives 0 CN,US 0
29362700 - - Vitamin C and its derivatives 0 CN,US 0
29362800 - - Vitamin E and its derivatives 0 US 0

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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
29362900 - - Other vitamins and their derivatives 0 US 0
29369000 - Other, including natural concentrates 0 US 0
2937 Hormones, prostaglandins, thromboxanes and
leukotrienes, natural or reproduced by synthesis;
derivatives and structural analogues thereof,
including chain modified polypeptides, used
primarily as hormones.
- Polypeptide hormones, protein hormones and
glycoprotein hormones, their derivatives and
structural analogues:
29371100 - - Somatotropin, its derivatives and structural 0 US 0
analogues
29371200 - - Insulin and its salts 0 US 0
29371900 - - Other 0 US 0
- Steroidal hormones, their derivatives and
structural analogues:
29372100 - - Cortisone, hydrocortisone, prednisone 0 US 0
(dehydrocortisone) and prednisolone
(dehydrohydrocortisone)
29372200 - - Halogenated derivatives of corticosteroidal 0 US 0
hormones
29372300 - - Oestrogens and progestogens 0 US 0
29372900 - - Other 0 CN,US 0
- Catecholamine hormones, their derivatives and
structural analogues:
29373100 - - Epinephrine 0 US 0
29373900 - - Other 0 US 0
29374000 - Amino-acid derivatives 0 US 0
29375000 - Prostaglandins, thromboxanes and leukotrienes, 0 US 0
their derivatives and structural analogues
29379000 - Other 0 US 0
XII. - GLYCOSIDES AND VEGETABLE
ALKALOIDS, NATURAL OR REPRODUCED BY
SYNTHESIS, AND THEIR SALTS, ETHERS,
ESTERS AND OTHER DERIVATIVES
2938 Glycosides, natural or reproduced by synthesis,
and their salts, ethers, esters and other derivatives.
29381000 - Rutoside (rutin) and its derivatives 10 5 2012 US 0
29389000 - Other 10 5 2012 US 0
2939 Vegetable alkaloids, natural or reproduced by
synthesis, and their salts, ethers, esters and other
derivatives.
- Alkaloids of opium and their derivatives; salts
thereof:
115
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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
29391100 - - Concentrates of poppy straw; buprenorphine 0 US 0
(INN), codeine, dihydrocodeine (INN),
ethylmorphine, etorphine (INN), heroin,
hydrocodone (INN), hydromorphone (INN),
morphine, nicomorphine (INN), oxycodone (INN),
oxymorphone (INN), pholcodine (INN), thebacon
(INN) and thebaine; salts thereof
29391900 - - Other 0 US 0
- Alkaloids of cinchona and their derivatives; salts
thereof:
29392100 - - Quinine and its salts 0 US 0
29392900 - - Other 0 US 0
29393000 - Caffeine and its salts 0 US 0
- Ephedrines and their salts:
29394100 - - Ephedrine and its salts 0 US 0
29394200 - - Pseudoephedrine (INN) and its salts 0 US 0
29394300 - - Cathine (INN) and its salts 0 US 0
29394900 - - Other 0 US 0
- Theophylline and aminophylline (theophylline-
ethylenediamine) and their derivatives; salts
thereof:
29395100 - - Fenetylline (INN) and its salts 0 US 0
29395900 - - Other 0 US 0
- Alkaloids of rye ergot and their derivatives; salts
thereof:
29396100 - - Ergometrine (INN) and its salts 0 US 0
29396200 - - Ergotamine (INN) and its salts 0 US 0
29396300 - - Lysergic acid and its salts 0 US 0
29396900 - - Other 0 US 0
- Other:
293991 - - Cocaine, ecgonine, levometamfetamine,
metamfetamine (INN), metamfetamine racemate;
salts, esters and other derivatives thereof:
29399110 - - - Cocaine and its derivatives 0 US 0
29399190 - - - Other 0 US 0
293999 - - Other:
29399910 - - - Nicotine sulphate 0 US 0
29399990 - - - Other 0 US 0
XIII. - OTHER ORGANIC COMPOUNDS

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29400000 Sugars, chemically pure, other than sucrose, 6.5 US 0
lactose, maltose, glucose and fructose; sugar
ethers, sugar acetals and sugar esters, and their
salts, other than products of heading 29.37, 29.38
or 29.39.
2941 Antibiotics.
294110 - Penicillins and their derivatives with a penicillanic
acid structure; salts thereof:
- - Amoxicillins and its salts:
29411011 - - - Non-sterile 10 US 0
29411019 - - - Other 10 US 0
29411020 - - Ampicillin and its salts 10 5 2010 US 0
29411090 - - Other 0 US 0
29412000 - Streptomycins and their derivatives; salts thereof 0 US 0
29413000 - Tetracyclines and their derivatives; salts thereof 0 US 0
29414000 - Chloramphenicol and its derivatives; salts thereof 0 US 0
29415000 - Erythromycin and its derivatives; salts thereof 0 US 0
29419000 - Other 0 JP,US 0
29420000 Other organic compounds 6.5 US 0
30 Chapter 30 - Pharmaceutical products
3001 Glands and other organs for organo-therapeutic
uses, dried, whether or not powdered; extracts of
glands or other organs or of their secretions for
organo-therapeutic uses; heparin and its salts;
other human or animal substances prepared for
therapeutic or prophylactic uses, not elsewhere
specified or included.
30011000 - Glands and other organs, dried, whether or not 0 US 0
powdered
30012000 - Extracts of glands or other organs or of their 0 NZ,US 0
secretions
30019000 - Other 0 US 0
3002 Human blood; animal blood prepared for
therapeutic, prophylactic or diagnostic uses;
antisera and other blood fractions and modified
immunological products, whether or not obtained
by means of biotechnological processes; vaccines,
toxins, cultures of micro-organisms (excluding
yeasts) and similar products.
300210 - Antisera and other blood fractions and modified
immunological products, whether or not obtained
by means of biotechnological processes:
30021010 - - Plasma protein solution 0 US 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
30021020 - - Antisera and modified immunological products 0 US 0
whether or not obtained by means of
biotechnological processes
30021090 - - Other 0 US 0
300220 - Vaccines for human medicine:
30022010 - - Tetanus toxoid 0 AU,CA,CE25,US 0
30022020 - - Pertusis, measles, meningitis A/C, and polio 0 AU,CA,CE25,US 0
vaccine
30022090 - - Other 0 AU,CA,CE25,US 0
30023000 - Vaccines for veterinary medicine 0 CE25,US 0
30029000 - Other 0 AU,US 0
3003 Medicaments (excluding goods of heading 30.02,
30.05 or 30.06) consisting of two or more
constituents which have been mixed together for
therapeutic orprophylatic uses, not put up in
measured doses or in forms or packings for retail
sale.
300310 - Containing penicillins or derivatives thereof, with
a penicillanic acid structure, or streptomycins or
their derivatives:
30031010 - - Containing amoxicillin (INN) or its salts 10 8 2009 US 0
30031020 - - Containing ampicillin (INN) or its salts 10 8 2009 US 0
30031090 - - Other 0 US 0
30032000 - Containing other antibiotics 0 DO,HN,US 0
- Containing hormones or other products of
heading 29.37 but not containing antibiotics:
30033100 - - Containing insulin 0 US 0
30033900 - - Other 0 US 0
300340 - Containing alkaloids or derivatives thereof but not
containing hormones or other products of heading
29.37 or antibiotics:
30034010 - - Antimalarial 0 US 0
30034090 - - Other 0 US 0
300390 - Other:
30039010 - - Containing vitamins 0 CA,US 0
30039020 - - Containing analgesics or antipyretics, whether 0 CA,US 0
or not containing antihistamines
30039030 - - Other preparations for the treatment of coughs 0 CA,US 0
and colds, whether or not containing antihistamines
30039040 - - Antimalarial 0 CA,US 0
30039090 - - Other 0 CA,US 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
3004 Medicaments (excluding goods of heading 30.02,
30.05 or 30.06) consisting of mixed or unmixed
products for therapeutic or prophylactic uses, put
up in measured doses (including those in the form
of transdermal administration systems) or in forms
or packings for retail sale.
300410 - Containing penicillins or derivatives thereof, with
a penicillanic acid structure, orstreptomycins or
their derivatives:
- - Containing penicillins or derivatives thereof:
30041011 - - - Containing penicillin G or its salts (excluding 10 6.5 2010 CA,CE25,US 0
penicillin G benzathin)
30041012 - - - Containing phenoxymethyl penicillin or its salts 10 6.5 2010 CA,CE25,US 0
30041013 - - - Containing ampicillin or its salts, for taking 15 8 2012 CA,CE25,US 0
orally
30041014 - - - Containing amoxycillin or its salts, for taking 15 8 2012 CA,CE25,CN,US 0
orally
30041019 - - - Other 0 CA,CE25,CN,US 0
- - Containing streptomycins or their derivatives:
30041021 - - - Ointment 0 CA,CE25,US 0
30041029 - - - Other 0 CA,CE25,CN,US 0
300420 - Containing other antibiotics:
- - Containing tetracyclines or derivatives thereof:
30042011 - - - For taking orally 10 6.5 2010 AU,CA,CE25,CH,U 0
S
30042012 - - - Ointment 10 6.5 2010 AU,CA,CE25,CH,U 0
S
30042019 - - - Other 0 CA,CE25,CH,US 0
- - Containing chloramphenicols or derivatives
thereof:
30042021 - - - For taking orally 10 6.5 2010 AU,CA,CE25,CH,U 0
S
30042022 - - - Ointment 10 6.5 2010 AU,CA,CE25,CH,U 0
S
30042029 - - - Other 0 CA,CE25,CH,SV,U 0
S
- - Containing erythromycin or derivatives thereof:
30042031 - - - For taking orally 10 6.5 2010 AU,CA,CE25,CH,U 0
S
30042032 - - - Ointment 10 6.5 2010 AU,CA,CE25,CH,U 0
S
30042039 - - - Other 0 CA,CE25,CH,SV,U 0
S

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- - Containing gentamycines, lincomycins or
derivatives thereof:
30042041 - - - Containing gentamycines or derivatives 10 6.5 2010 AU,CA,CE25,CH,U 0
thereof, for injection S
30042042 - - - Containing lincomycins or derivatives thereof, 10 6.5 2010 AU,CA,CE25,CH,U 0
for taking orally S
30042043 - - - Ointments 10 6.5 2010 AU,CA,CE25,CH,S 0
V,US
30042049 - - - Other 0 CA,CE25,CH,SV,U 0
S
- - Containing sulfamethoxazols and derivatives
thereof:
30042051 - - - For taking orally 10 6.5 2010 AU,CA,CE25,CH,U 0
S
30042052 - - - Ointments 10 6.5 2010 AU,CA,CE25,CH,U 0
S
30042059 - - - Other 0 CA,CE25,CH,SV,U 0
S
30042060 - - Containing isoniazide, pyrazinamide or 10 6.5 2010 AU,CA,CE25,CH,U 0
derivatives thereof, for taking orally S
30042090 - - Other 0 CA,CE25,CH,SV,U 0
S
- Containing hormones or other products of
heading 29.37 but not containing antibiotics:
30043100 - - Containing insulin 0 US 0
300432 - - Containing corticosteroid hormones, their
derivatives and structural analogues:
30043210 - - - Containing hydrocortisone sodium succinate 0 CA,US 0
30043220 - - - Containing dexamethasone or its derivatives 5 CA,US 0
30043230 - - - Containing fluocinolone acetonide 10 CA,US 0
30043290 - - - Other 0 CA,US 0
- - Other:
30043910 - - - Containing adrenaline 5 CE25,CH,US 0
30043990 - - - Other 0 CE25,CH,US 0
300440 - Containing alkaloids or derivatives thereof but not
containing hormones, other products of heading
29.37 or antibiotics:
30044010 - - Containing morphine or its derivatives, for 10 5 2010 US 0
injection
30044020 - - Containing quinine hydrochloride or 5 US 0
dihydrochloride, for injection
30044030 - - Containing quinine sulphate or bisulphate, for 5 US 0
taking orally

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30044040 - - Containing quinine or its salts and anti-malarial 0 US 0
substances, other than goods of subheadings
3004.10 to 30
30044050 - - Containing papaverine or berberine 5 US 0
30044060 - - Containing theophylline 5 US 0
30044070 - - Containing atropin sulphate 10 6.5 2010 US 0
30044090 - - Other 0 US 0
300450 - Other medicaments containing vitamins or other
products of heading 29.36:
30045010 - - Syrups and drops of vitamins, of a kind suitable 0 CE25,CH,US 0
for children
30045020 - - Containing vitamins A, other than goods of 10 6.5 2010 AU,CE25,CH,US 0
subheading 3004.50.10 and 3004.50.79
30045030 - - Containing vitamins B1, B2, B6 or B12 , other 10 6.5 2010 AU,CE25,CH,US 0
than goods of subheadings 3004.50.10,
3004.50.71 and 3004.50.79
30045040 - - Containing vitamins C, other than goods of 10 6.5 2010 AU,CE25,CH,US 0
subheadings 3004.50.10 and 3004.50.79
30045050 - - Containing vitamins PP, other than goods of 5 AU,CE25,CH,US 0
subheadings 3004.50.10 and 3004.50.79
30045060 - - Containing other vitamins, other than goods of 0 CE25,CH,US 0
subheadings 3004.50.10 and 3004.50.79
- - Containing other complex vitamins:
30045071 - - - Containing B complex vitamins 5 AU,CE25,CH,US 0
30045079 - - - Other 10 6.5 2010 AU,CE25,CH,US 0
30045090 - - Other 0 CE25,CH,US 0
300490 - Other:
30049010 - - Specialised medicines for cancer, AIDS or other 0 CA,CE25,CH,DO,H 0
intractable diseases N,US
- - Infusion fluids; nutritional or electrolytic
solutions for intravenous administration:
30049021 - - - Sodium chloride solution 10 6.5 2010 AU,CA,CE25,CH,D 0
O,HN,US
30049022 - - - 5% glucose solution 10 6.5 2010 AU,CA,CE25,CH,D 0
O,HN,US
30049023 - - - 30% glucose solution 10 6.5 2010 AU,CA,CE25,CH,D 0
O,HN,US
30049029 - - - Other 0 AR,CA,CE25,CH,D 0
O,HN,US
30049030 - - Antiseptics 0 CA,CE25,CH,DO,H 0
N,US
- - Anaesthetics:

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
30049041 - - - Containing procaine hydrochloride 5 AU,CA,CE25,CH,D 0
O,HN,US
30049049 - - - Other 0 AU,CA,CE25,CH,D 0
O,HN,US
- - Analgesics, antipyretics and other medicaments
for the treatment of coughs or colds whether or not
containing antihistamines:
30049051 - - - Containing acetylsalicylic acid, paracetamol or 10 6.5 2010 AU,CA,CE25,CH,D 0
dipyrone (INN) O,HN,US
30049052 - - - Containing chlorpheniramine maleate 10 6.5 2010 AU,CA,CE25,CH,D 0
O,HN,US
30049053 - - - Containing diclofenac 10 6.5 2010 AU,CA,CE25,CH,D 0
O,HN,US
30049054 - - - Analgesic balm oil, solid or liquid 10 6.5 2010 AU,CA,CE25,CH,D 0
O,HN,US
30049059 - - - Other 10 6.5 2010 AU,CA,CE25,CH,D 0
O,HN,US
- - Antimalarials:
30049061 - - - Containing artemisinin, artesunate or 5 AU,CA,CE25,CH,D 0
chloroquine (INN) O,HN,US
30049062 - - - Containing primaquine 10 6.5 2010 AU,CA,CE25,CH,D 0
O,HN,US
30049069 - - - Other 10 6.5 2010 AU,CA,CE25,CH,D 0
O,HN,US
- - Antihelmintic:
30049071 - - - Containing piperazine or mebendazole (INN) 10 6.5 2010 AU,CA,CE25,CH,D 0
O,HN,US
30049072 - - - Containing dichlorophen (INN) 0 CA,CE25,CH,DO,H 0
N,US
30049079 - - - Other 10 6.5 2010 AU,CA,CE25,CH,D 0
O,HN,US
30049080 - - Transdermal therapeutic systems (TTS) 0 CA,CE25,CH,DO,H 0
patches for cancer or heart diseases N,US
- - Other:
30049091 - - - Containing sulpiride (INN), cimetidine (INN), 10 6.5 2010 AU,CA,CE25,CH,D 0
ranitidine (INN), aluminium hydroxide or O,HN,SV,US
magnesium hydroxide or oresol
30049092 - - - Containing piroxicam (INN) or ibuprofen (INN) 10 6.5 2010 AU,CA,CE25,CH,D 0
O,HN,SV,US
30049093 - - - Containing phenobarbital, diazepam, 5 AU,CA,CE25,CH,D 0
chlorpromazine O,HN,SV,US
30049094 - - - Containing salbutamol (INN) 5 AU,CA,CE25,CH,D 0
O,HN,SV,US

122
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
30049095 - - - Closed sterile water for inhalation, 0 CA,CE25,CH,DO,H 0
pharmaceutical grade N,SV,US
30049096 - - - Containing o-methoxyphenyl glyceryl ether 0 CA,CE25,CH,DO,H 0
(Guaifenesin) N,SV,US
30049097 - - - Nose-drop medicaments containing 10 6.5 2010 AU,CA,CE25,CH,D 0
naphazoline, xylometazoline or oxymetazoline O,HN,SV,US
30049098 - - - Sorbitol 5 AU,CA,CE25,CH,D 0
O,HN,SV,US
30049099 - - - Other 15 5 2012 AU,CA,CE25,CH,C 0
O,DO,HN,SV,US
3005 Wadding, gauze, bandages and similar articles
(for example, dressings, adhesive plasters,
poultices), impregnated or coated with
pharmaceutical substances or put up in forms or
packings for retail sale for medical, surgical, dental
or veterinary purposes.
300510 - Adhesive dressings and other articles having an
adhesive layer:
30051010 - - Covered or impregnated with pharmaceutical 10 8 2009 US 0
substances
30051090 - - Other 10 8 2009 US 0
300590 - Other:
30059010 - - Bandages 10 8 2009 US 0
30059020 - - Gauze 10 8 2009 US 0
30059030 - - Gamgee 10 8 2009 US 0
30059090 - - Other 10 8 2009 US 0
3006 Pharmaceutical goods specified in Note 4 to this
Chapter.
30061000 - Sterile surgical catgut, similar sterile suture 1 US 0
materials and sterile tissue adhesivesfor surgical
wound closure; sterile laminaria and sterile
laminaria tents; sterile absorbable surgical or
dental haemostatics
30062000 - Blood-grouping reagents 1 US 0
300630 - Opacifying preparations for X-ray examinations;
diagnostic reagentsdesigned to be administered to
the patient:
30063010 - - Barium sulfate (for taking orally) 10 8 2009 US 0
30063020 - - Reagents of microbial origin for veterinary 1 US 0
biological diagnosis
30063030 - - Other microbial diagnostic reagents 1 US 0
30063090 - - Other 1 US 0
300640 - Dental cements and other dental fillings; bone
reconstruction cements:

123
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
30064010 - - Dental cements and other dental fillings 1 US 0
30064020 - - Bone reconstruction cements 1 US 0
30065000 - First-aid boxes and kits 1 US 0
30066000 - Chemical contraceptive preparations based on 1 US 0
hormones, on other products of heading 29.37 or
on spermicides
30067000 - Gel preparations designed to be used in human 5 US 0
or veterinary medicine as a lubricant for parts of
the body for surgical operations or physical
examinations or as a coupling agent between the
body and medical instruments
30068000 - Waste pharmaceuticals 15 0
31 Chapter 31 - Fertilisers
3101 Animal or vegetable fertilisers, whether or not
mixed together or chemically treated; fertilisers
produced by the mixing or chemical treatment of
animal or vegetable products.
- Of solely vegetable origin:
31010011 - - Supplement fertilizers in liquid form, not 0 US 0
chemically treated
31010019 - - Other 0 US 0
- Other:
31010091 - - Supplement fertilizers in liquid form, not 0 US 0
chemically treated
31010099 - - Other 0 US 0
3102 Mineral or chemical fertilisers, nitrogenous.
31021000 -Urea, whether or not in aqueous solution 6.5 CN,US 0
- Ammonium sulphate; double salts and mixtures
of ammonium sulphate and ammonium nitrate:
31022100 - - Ammonium sulphate 6.5 CN,JP,US 0
31022900 - - Other 6.5 CN,US 0
31023000 - Ammonium nitrate, whether or not in aqueous 6.5 CN,US 0
solution
31024000 - Mixtures of ammonium nitrate with calcium 6.5 US 0
carbonate or other inorganic non-fertilising
substances
31025000 - Sodium nitrate 6.5 CN,US 0
31026000 - Double salts and mixtures of calcium nitrate and 6.5 NO,US 0
ammonium nitrate
31027000 - Calcium cyanamide 6.5 US 0
31028000 - Mixtures of urea and ammonium nitrate in 6.5 US 0
aqueous or ammoniacal solution

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
31029000 - Other, including mixtures not specified in the 6.5 US 0
foregoing subheadings
3103 Mineral or chemical fertilisers, phosphatic.
31031000 - Superphosphates 6.5 US 0
31032000 - Basic slag 5 US 0
310390 - Other:
31039010 - - Calcined phosphatic fertiliser 6.5 US 0
31039090 - - Other 5 US 0
3104 Mineral or chemical fertilisers, potassic.
31041000 - Carnallite, sylvite and other crude natural 6.5 US 0
potassium salts
31042000 - Potassium chloride 6.5 CA,US 0
31043000 - Potassium sulphate 6.5 US 0
31049000 - Other 6.5 US 0
3105 Mineral or chemical fertilisers containing two or
three of the fertilising elements nitrogen,
phosphorous and potassium; other fertilisers;
goods of this Chapter in tablets or similar forms or
in packages of a gross weight not exceeding 10 kg.
31051000 - Goods of this Chapter in tablets or similar forms 6.5 US 0
or in packages of a gross weight not exceeding 10
kg
31052000 - Mineral or chemical fertilisers containing the 10 6.5 2009 CO,NO,US 0
three fertilising elements nitrogen, phosphorus and
potassium
31053000 - Diammonium hydrogenorthophosphate 6.5 AU,CN,US 0
(diammonium phosphate)
31054000 - Ammonium dihydrogenorthophosphate 6.5 CN,US 0
(monoammonium phosphate) and mixtures thereof
with diammonium hydrogenorthophosphate
(diammonium phosphate)
- Other mineral or chemical fertilisers containing
the two fertilising elements nitrogen and
phosphorus:
31055100 - - Containing nitrates and phosphates 6.5 CN,US 0
31055900 - - Other 6.5 US 0
31056000 - Mineral or chemical fertilisers containing the two 6.5 US 0
fertilising elements phosphorus and potassium
31059000 - Other 6.5 US 0
32 Chapter 32 - Tanning or dyeing extracts; tannins
and their derivatives; dyes, pigments and other
colouring matter; paints and varnishes; putty and
other mastics; inks

125
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
3201 Tanning extracts of vegetable origin; tannins and
their salts, ethers, esters and other derivatives.
32011000 - Quebracho extract 5 US 0
32012000 - Wattle extract 5 US 0
320190 - Other:
32019010 - - Gambier 5 US 0
32019090 - - Other 5 US 0
3202 Synthetic organic tanning substances; inorganic
tanning substances; tanning preparations, whether
or not containing natural tanning substances;
enzymatic preparations for pre-tanning.
32021000 - Synthetic organic tanning substances 5 US 0
32029000 - Other 5 US 0
3203 Colouring matter of vegetable or animal origin
(including dyeing extracts but excluding animal
black), whether or not chemically defined;
preparations as specified in Note 3 to this Chapter
based on colouring matter of vegetable or animal
origin.
32030010 - Suitable for use in food or drink 10 US 0
32030020 - Not suitable for use in food or drink 5 US 0
3204 Synthetic organic colouring matter, whether or not
chemically defined; preparations as specified in
Note 3 to this Chapter based on synthetic organic
colouring matter; synthetic organic products of a
kind used as fluorescent brightening agents or as
luminophores, whether or not chemically defined.
- Synthetic organic colouring matter and
preparations based thereon as specified in Note 3
to this Chapter:
320411 - - Disperse dyes and preparations based thereon:
32041110 - - - Crude 6.5 CN,US 0
32041190 - - - Other 6.5 CN,US 0
32041200 - - Acid dyes, whether or not premetallised, and 10 6.5 2010 US 0
preparations based thereon; mordant dyes and
preparations based thereon
32041300 - - Basic dyes and preparations based thereon 8 6.5 2010 CN,US 0
32041400 - - Direct dyes and preparations based thereon 8 6.5 2010 CN,US 0
32041500 - - Vat dyes (including those usable in that state as 10 6.5 2010 US 0
pigments) and preparations based thereon
32041600 - - Reactive dyes and preparations based thereon 10 6.5 2010 US 0
320417 - - Pigments and preparations based thereon:
32041710 - - - Pasty pigment preparation in aqueous medium 8 6.5 2010 CN,US 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
32041720 - - - Synthetic organic pigment in powder form 8 6.5 2010 CN,US 0
32041790 - - - Other 8 6.5 2010 CN,US 0
32041900 - - Other, including mixtures of colouring matter of 10 6.5 2010 US 0
two or more of the subheadings 32.04.11 to
32.04.19
32042000 - Synthetic organic products of a kind used as - 10 6.5 2010 CN,US 0
fluorescent brightening agents
32049000 - Other 8 6.5 2010 US 0
32050000 Colour lakes; preparations as specified in Note 3 10 6.5 2010 US 0
to this Chapter based on colour lakes.
3206 Other colouring matter; preparations as specified
in Note 3 to this Chapter, other than those of
heading 32.03, 32.04 or 32.05; inorganic products
of a kind used as luminophores, whether or not
chemically defined.
- Pigments and preparations based on titanium
dioxide:
320611 - - Containing 80% or more by weight of titanium
dioxide calculated on the dry matter:
32061110 - - - Pigment 10 6.5 2009 AU,US 0
32061120 - - - Preparations of inorganic pigments 10 6.5 2009 AU,US 0
32061190 - - - Other 10 6.5 2009 AU,US 0
320619 - - Other:
32061910 - - - Pigment 10 6.5 2010 US 0
32061920 - - - Preparations of inorganic pigments 10 6.5 2010 US 0
32061990 - - - Other 10 6.5 2010 US 0
320620 - Pigments and preparations based on chromium
compounds:
32062010 - - Chrome yellow, chrome green, molybdate 10 6.5 2010 US 0
orange, or red base on chromium compounds;
preparations of inorganic pigments
32062090 - - Other 10 6.5 2010 US 0
320630 - Pigments and preparations based on cadmium
compounds:
32063010 - - Preparations of inorganic pigments 10 6.5 2010 US 0
32063090 - - Other 10 6.5 2010 US 0
- Other colouring matter and other preparations:
320641 - - Ultramarine and preparations based thereon:
32064110 - - - Preparations of inorganic pigments 10 6.5 2010 US 0
32064190 - - - Other 10 6.5 2010 US 0
320642 - - Lithopone and other pigments and preparations
based on zinc sulphide:
32064210 - - - Preparations of inorganic pigments 10 6.5 2010 CN,US 0

127
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
32064290 - - - Other 10 6.5 2010 CN,US 0
320643 - - Pigments and preparations based on
hexacynanoferrates (ferrocyanides and
ferricyanides):
32064310 - - - Preparations of inorganic pigments 10 6.5 2010 US 0
32064390 - - - Other 10 6.5 2010 US 0
320649 - - Other:
32064910 - - - Preparations of inorganic pigments 10 6.5 2010 US 0
32064990 - - - Other 10 6.5 2010 US 0
320650 - Inorganic products of a kind used as
luminophores:
32065010 - - Preparations of inorganic pigments 10 6.5 2010 JP,US 0
32065090 - - Other 10 6.5 2010 JP,US 0
3207 Prepared pigments, prepared opacifiers and
prepared colours, vitrifiable enamels and glazes,
engobes (slips), liquid lustres and similar
preparations, of a kind used in the ceramic,
enamelling or glass industry; glass frit and other
glass, in the form of powder, granules or flakes.
32071000 - Prepared pigments, prepared opacifiers, 10 6 2010 CE25,US 0
prepared colours and similar preparations
320720 - Vitrifiable enamels and glazes, engobes (slips)
and similar preparations:
32072010 - - Enamel frits 10 6.5 2010 US 0
32072090 - - Other 10 6.5 2010 US 0
32073000 - Liquid lustres and similar preparations 10 6.5 2010 US 0
32074000 - Glass frit and other glass, in the form of powder, 10 6.5 2010 CE25,US 0
granules or flakes
3208 Paints and varnishes (including enamels and
lacquers) based on synthetic polymers or
chemically modified natural polymers dispersed or
dissolved in a non-aqueous medium; solutions as
defined in Note 4 to this Chapter.
320810 - Based on polyesters:
- - Varnishes (including lacquers), exceeding
1000C heat-resistance:
32081011 - - - For dental use 5 US 0
32081019 - - - Other 15 10 2010 US 0
- - Varnishes (including lacquers), not exceeding
1000C heat-resistance:
32081021 - - - For dental use 5 US 0
32081029 - - - Other 30 20 2012 US 0
32081030 - - Enamels 30 20 2012 US 0

128
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
32081040 - - Anti-fouling and anti-corrosive paints for ships' 10 US 0
hulls
32081050 - - Undercoats and priming paints 30 20 2012 US 0
- - Other paints:
32081061 - - - Containing insecticide derivatives 30 20 2012 US 0
32081069 - - - Other 30 20 2012 US 0
32081090 - - Other 30 20 2012 US 0
320820 - Based on acrylic or vinyl polymers::
- - Varnishes (including lacquers), exceeding
1000C heat-resistance:
32082011 - - - For dental use 5 US 0
32082019 - - - Other 15 10 2010 US 0
- - Varnishes (including lacquers), not exceeding
1000 C heat-resistance:
32082021 - - - For dental use 5 US 0
32082029 - - - Other 30 20 2012 US 0
32082030 - - Enamels 30 20 2012 US 0
32082040 - - Anti-fouling or anti-corrosive paints for ships' 10 US 0
hulls
32082050 - - Undercoats and priming paints 30 20 2012 US 0
- - Other paints:
32082061 - - - Containing insecticide derivatives 30 20 2012 US 0
32082069 - - - Other 30 20 2012 US 0
32082090 - - Other 30 20 2012 US 0
320890 - Other:
- - Varnishes (including lacquers), exceeding
1000C heat-resistance:
32089011 - - - For dental use 5 US 0
32089019 - - - Other 15 10 2010 US 0
- - Varnishes (including lacquers), not exceeding
1000C heat-resistance:
32089021 - - - For dental use 5 US 0
32089029 - - - Other 30 20 2012 US 0
32089030 - - Enamel 30 20 2012 US 0
32089040 - - Anti-fouling or anti-corrosive paints for ships' 10 US 0
hulls
32089050 - - Undercoats and priming paints 30 20 2012 US 0
- - Other paints:
32089061 - - - Containing insecticide derivatives 30 20 2012 US 0
32089069 - - - Other 30 20 2012 US 0
32089090 - - Other 30 20 2012 US 0

129
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
3209 Paints and varnishes (including enamels and
lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed or
dissolved in an aqueous medium.
320910 - Based on acrylic or vinyl polymers:
32091010 - - Varnishes (including lacquers), exceeding 15 10 2010 US 0
1000C heat-resistance
32091020 - - Varnishes (including lacquers), not exceeding 30 20 2012 US 0
1000C heat-resistance
32091030 - - Enamel 30 20 2012 US 0
32091040 - - Leather paints 10 6.5 2010 US 0
32091050 - - Anti-fouling or anti-corrosive paints for ships' 10 US 0
hulls
32091060 - - Undercoats and priming paints 30 20 2012 US 0
- - Other paints:
32091071 - - - Containing insecticide derivatives 30 20 2012 US 0
32091079 - - - Other 30 20 2012 US 0
32091090 - - Other 30 20 2012 US 0
320990 - Other:
32099010 - - Varnishes (including lacquers), exceeding 15 10 2010 US 0
1000C heat-resistance
32099020 - - Varnishes (including lacquers), not exceeding 30 20 2012 US 0
1000C heat-resistance
32099030 - - Enamels 30 20 2012 US 0
32099040 - - Leather paints 10 6.5 2010 US 0
32099050 - - Anti-fouling or anti-corrosive paints for ships' 10 US 0
hulls
32099060 - - Undercoats and priming paints 30 20 2012 US 0
- - Other paints:
32099071 - - - Containing insecticide derivatives 30 20 2012 US 0
32099079 - - - Other 30 20 2012 US 0
32099090 - - Other 30 20 2012 US 0
3210 Other paints and varnishes (including enamels,
lacquers and distempers); prepared water
pigments of a kind used for finishing leather.
- Varnishes (including lacquers):
32100011 - - Exceeding 1000C heat-resistance 15 10 2010 US 0
32100019 - - Other 30 20 2012 US 0
32100020 - Distempers 10 6.5 2010 US 0
32100030 - Prepared water pigments of a kind used for 10 6.5 2010 US 0
finishing leather
32100040 - Enamels 30 20 2012 US 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
32100050 - Polyurethane tar coating 30 20 2012 US 0
32100060 - Anti-fouling or anti-corrosive paints for ships' hulls 10 US 0
32100070 - Undercoats and priming paints 30 20 2012 US 0
- Other paints:
32100081 - - Containing insecticide derivatives 30 20 2012 US 0
32100089 - - Other 30 20 2012 US 0
32100090 - Other 30 20 2012 US 0
32110000 Prepared driers 10 6.5 2010 US 0
3212 Pigments (including metallic powders and flakes)
dispersed in non-aqueous media, in liquid or paste
form, of a kind used in the manufacture of paints
(including enamels); stamping foils; dyes and other
colouring matter put up in forms or packings for
retail sale.
32121000 - Stamping foils 10 6.5 2010 US 0
321290 - Other:
- - Pigments (including metallic powders and
flakes) dispersed in non-aqueous media, in liquid
or paste form, of a kind used in the manufacture of
paints (including enamels):
32129011 - - - Aluminium paste 10 6.5 2010 US 0
32129012 - - - Other, for leather 10 6.5 2010 US 0
32129019 - - - Other 10 6.5 2010 US 0
- - Dyes or other colouring matter in forms or
packings for retail sale:
32129021 - - - Suitable for use in food or drink 10 6.5 2010 CO,US 0
32129029 - - - Other 10 6.5 2010 US 0
32129090 - - Other 10 6.5 2010 US 0
3213 Artists', students' or signboard painters' colours,
modifying tints, amusement colours and the like, in
tablets, tubes, jars, bottles, pans or in similar forms
or packings.
32131000 - Colours in sets 5 US 0
32139000 - Other 5 US 0
3214 Glaziers' putty, grafting putty, resin cements,
caulking compounds and other mastics; painters'
fillings; non-refractory surfacing preparations for
facades, indoor walls, floors, ceilings or the like.
32141000 - Glaziers' putty, grafting putty, resin cements, 10 6.5 2010 US 0
caulking compounds and other mastics; painters'
fillings
32149000 - Other 10 6.5 2010 US 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
3215 Printing ink, writing or drawing ink and other inks,
whether or not concentrated or solid.
- Printing ink:
321511 - - Black:
32151110 - - - UV curable inks 5 US 0
32151190 - - - Other 5 US 0
32151900 - - Other 5 US 0
321590 - Other:
32159010 - - Carbon mass for one time carbon paper 10 US 0
32159020 - - Drawing ink 10 6.5 2010 US 0
32159030 - - Writing ink 10 US 0
32159040 - - Marking ink 10 US 0
32159050 - - Inks for duplicating machines 10 US 0
32159090 - - Other 10 US 0
33 Chapter 33 - Essential oils and resinoids;
perfumery, cosmetic or toilet preparations
3302 Mixtures of odoriferous substances and mixtures
(including alcoholic solutions) with a basis of one
or more of these substances, of a kind used as
raw materials in industry; other preparations based
on odoriferous substances, of a kind used for the
manufacture of beverages.
33029000 - Other 6.5 CH,MX,US 0
33030000 Perfumes and toilet waters. 30 18 2012 DO,HN,US 0
3304 Beauty or make-up preparations and preparations
for the care of the skin (other than medicaments),
including sunscreen or sun tan preparations;
manicure or pedicure preparations.
33041000 - Lip make-up preparations 40 20 2013 DO,HN,US 0
33042000 - Eye make-up preparations 40 22 2013 DO,HN,US 0
33043000 - Manicure or pedicure preparations 30 22 2011 DO,HN,US 0
- Other:
33049100 - - Powders, whether or not compressed 40 22 2013 DO,HN,US 0
330499 - - Other:
33049910 - - - Face and skin creams and lotions 30 20 2011 CO,DO,HN,US 0
33049920 - - - Anti-acne creams 20 10 2011 CO,DO,HN,US 0
33049990 - - - Other 30 20 2011 CO,DO,HN,US 0
3305 Preparations for use on the hair.
330510 - Shampoos:
33051010 - - Anti-mycosis shampoos 20 15 2010 DO,HN,US 0
33051090 - - Other 35 15 2014 DO,HN,US 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
33052000 - Preparations for permanent waving or 30 15 2014 DO,HN,US 0
straightening
33053000 - Hair lacquers 30 15 2014 US 0
330590 - Other:
33059010 - - Brilliantines and other hair oils 30 20 2012 US 0
33059090 - - Other 30 20 2012 US 0
3306 Preparations for oral or dental hygiene, including
denture fixative pastes and powders; yarn used to
clean between the teeth (dental floss), in individual
retail packages.
330610 - Dentifrices:
33061010 - - Prophylactic pastes and powders 30 20 2011 US 0
33061090 - - Other 30 20 2011 US 0
33062000 - Yarn used to clean between the teeth (dental 30 6.5 2014 US 0
floss)
33069000 - Other 30 20 2011 US 0
3307 Pre-shave, shaving or after-shave preparations,
personal deodorants, bath preparations,
depilatories and other perfumery, cosmetic or toilet
preparations, not elsewhere specified or included;
prepared room deodorisers, whether or not
perfumed or having disinfectant properties.
33071000 - Pre-shave, shaving or after-shave preparations 40 18 2014 US 0
33072000 - Personal deodorants and antiperspirants 40 20 2012 DO,HN,US 0
33073000 - Perfumed bath salts and other bath preparations 40 20 2012 US 0
- Preparations for perfuming or deodorizing rooms,
including odoriferous preparations used during
religious rites:
330741 - - "Agarbatti" and other odoriferous preparations
which operate by burning:
33074110 - - - Scented joss sticks 40 20 2012 CN,US 0
33074190 - - - Other 40 20 2012 CN,US 0
330749 - - Other:
33074910 - - - Room perfuming preparations 40 20 2012 US 0
33074990 - - - Other 40 20 2012 US 0
330790 - Other:
33079010 - - Animal toilet preparations; other perfumery or 40 20 2012 US 0
cosmetics, including depilatories
33079020 - - Contact lens solution 40 6.5 2014 US 0
33079030 - - Papers and tissues, impregnated or coated with 40 20 2012 US 0
perfume or cosmetics
33079090 - - Other 40 18 2014 US 0

133
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
34 Chapter 34 - Soap, organic surface-active agents,
washing preparations, lubricating preparations,
artificial waxes, prepared waxes, polishing or
scouring preparations, candles and similar articles,
modeling pastes, “dental waxes” and dental
preparations with a basis of plaster
3401 Soap; organic surface-active products and
preparations for use as soap, in the form of bars,
cakes, moulded pieces or shapes, whether or not
containing soap; organic surface-active products
and preparations for washing the skin, in the form
of liquid or cream and put up for retail sale,
whether or not containing soap; paper, wadding,
felt and nonwovens, impregnated, coated or
covered with soap or detergent.
- Soap and organic surface-active products and
preparations, in the form of bars, cakes, moulded
pieces or shapes, and paper, wadding, felt and
nonwovens, impregnated, coated or covered with
soap or detergent:
340111 - - For toilet use, (including medicated products):
34011110 - - - Medicated products 40 20 2012 DO,HN,US 0
34011120 - - - Bath soap 40 20 2012 DO,HN,US 0
34011130 - - - Other, of felt or nonwovens, impregnated, 40 20 2012 DO,HN,US 0
coated or covered with soap or detergent
34011190 - - - Other 40 20 2012 DO,HN,US 0
340119 - - Other:
34011910 - - - Of felt or nonwovens, impregnated, coated or 40 22 2013 SV,US 0
covered with soap or detergent
34011990 - - - Other 40 22 2013 SV,US 0
340120 - Soap in other forms:
34012010 - - For flotation de-inking of recycled paper 30 22 2011 DO,HN,US 0
34012020 - - Soap chips 20 17 2010 DO,HN,US 0
34012090 - - Other 30 22 2012 DO,HN,US 0
34013000 - Organic surface-active products and preparations 40 27 2011 US 0
for washing the skin, in the form of liquid or cream
and put up for retail sale, whether or not containing
soap
3402 Organic surface-active agents (other than soap);
surface-active preparations, washing preparations
(including auxiliary washing preparations) and
cleaning preparations, whether or not containing
soap, other than those of heading 34.01
- Organic surface-active agents, whether or not put
up for retail sale:

134
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
340211 - - Anionic:
34021110 - - - Sulphated fatty alcohols 10 8 2008 US 0
34021120 - - - Wetting agents used in the manufacture of 10 8 2008 US 0
herbicide
34021190 - - - Other 10 8 2008 US 0
340212 - - Cationic:
34021210 - - - Wetting agents used in the manufacture of 10 8 2008 US 0
herbicide
34021290 - - - Other 10 8 2008 US 0
34021300 - - Non-ionic 10 6.5 2010 US 0
34021900 - - Other 10 8 2008 JP,US 0
340220 - Preparations put up for retail sale:
- - In liquid form:
34022011 - - - Anionic surface active preparations 10 8 2008 SV,US 0
34022012 - - - Anionic washing preparations and cleaning 20 10 2012 SV,US 0
preparations, including bleaching, cleansing and
degreasing preparations
34022013 - - - Other surface active preparations 10 8 2008 SV,US 0
34022019 - - - Other washing preparations and cleaning 20 10 2012 SV,US 0
preparations, including bleaching, cleansing and
degreasing preparations
- - Other:
34022091 - - - Anionic surface active preparations 10 8 2008 SV,US 0
34022092 - - - Anionic washing preparations and cleaning 20 10 2012 SV,US 0
preparations, including bleaching, cleansing and
degreasing preparations
34022093 - - - Other surface active preparations 10 8 2008 SV,US 0
34022099 - - - Other washing preparations and cleaning 20 10 2012 SV,US 0
preparations, including bleaching, cleansing and
degreasing preparations
340290 - Other:
- - In liquid form:
34029011 - - - Anionic surface active preparations 10 8 2008 US 0
34029012 - - - Anionic washing preparations and cleaning 20 10 2012 DO,HN,US 0
preparations, including bleaching, cleansing and
degreasing preparations
34029013 - - - Other surface active preparations 10 8 2008 US 0
34029019 - - - Other washing preparations and cleaning 20 10 2012 DO,HN,US 0
preparations, including bleaching, cleansing and
degreasing preparations
- - Other:
34029091 - - - Anionic surface active preparations 10 8 2008 US 0

135
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
34029092 - - - Anionic washing preparations and cleaning 10 8 2008 US 0
preparations, including bleaching,cleansing and
degreasing preparations
34029093 - - - Other surface active preparations 10 8 2008 US 0
34029099 - - - Other washing preparations and cleaning 10 8 2008 US 0
preparations, including bleaching, cleansing and
degreasing preparations
3403 Lubricating preparations (including cutting-oil
preparations, bolt or nut release preparations, anti-
rust or anti-corrosion preparations and mould
release preparations, based on lubricants) and
preparations of a kind used for the oil or grease
treatment of textile materials, leather, furskins or
other materials, but excluding preparations
containing, as basic constituents, 70 % or more by
weight of petroleum oils or of oils obtained from
bituminous minerals.
- Containing petroleum oils or oils obtained from
bituminous minerals:
340311 - - Preparations for the treatment of textile
materials, leather, furskins or other rmaterials:
- - - Liquid:
34031111 - - - - Lubricating oil preparation 5 US 0
34031112 - - - - Preparations containing silicone oil 5 US 0
34031119 - - - - Other 5 US 0
34031190 - - - Other 5 US 0
340319 - - Other:
- - - Liquid:
34031911 - - - - Oil for aircraft engines 10 6.5 2010 US 0
34031912 - - - - Preparations containing silicone oil 10 6.5 2010 US 0
34031919 - - - - Other 20 18 2009 US 0
34031990 - - - Other 10 US 0
- Other:
340391 - - Preparations for the treatment of textile
materials, leather, furskins or other materials:
- - - Liquid:
34039111 - - - - Preparations containing silicone oil 10 6.5 2010 US 0
34039119 - - - - Other 10 6.5 2010 US 0
34039190 - - - Other 10 6.5 2010 US 0
340399 - - Other:
- - - Liquid:
34039911 - - - - Oil for aircraft engines 10 6.5 2010 US 0
34039912 - - - - Preparations containing silicone oil 10 6.5 2010 US 0

136
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
34039919 - - - - Other 20 US 0
34039990 - - - Other 10 US 0
3404 Artificial waxes and prepared waxes.
34041000 - Of chemically modified lignite 10 6.5 2010 US 0
34042000 - Of poly(oxyethylene) (polyethylene glycol) 10 6.5 2010 US 0
34049000 - Other 10 6.5 2010 US 0
3405 Polishes and creams, for footwear, furniture,
floors, coachwork, glass or metal, scouring pastes
and powders and similar preparations (whether or
not in the form of paper, wadding, felt, nonwovens,
cellular plastics or cellular rubber, impregnated,
coated or covered with such preparations),
excluding waxes of heading 34.04.
34051000 - Polishes, creams and similar preparations for 30 20 2012 DO,HN,US 0
footwear or leather
34052000 - Polishes, creams and similar preparations for the 30 20 2012 US 0
maintenance of wooden furniture, floors or other
woodwork
34053000 - Polishes and similar preparations for coachwork, 30 20 2012 US 0
other than metal polishes
340540 - Scouring pastes and powders and other scouring
preparations:
- - Scouring pastes and powders:
34054011 - - - Abrasive lapping and abrasive honing, in the 30 15 2012 US 0
form of flour
34054019 - - - Other 30 15 2012 US 0
34054090 - - Other 30 15 2012 US 0
340590 - Other:
34059010 - - Metal polishes 20 DO,HN,US 0
34059090 - - Other 30 20 2012 DO,HN,US 0
34060000 Candles, tapers, and the like. 30 20 2012 DO,HN,US 0
3407 Modelling pastes, including those put up for
children's amusement; preparations known as
"dental wax" or as "dental impression compounds",
put up in sets, in packings for retail sale or in
plates, horseshoe shapes, sticks or similar forms;
other preparations for use in dentistry, with a basis
of plaster (of calcined gypsum or calcium sulphate).
34070010 - Modelling pastes, including those put up for 5 US 0
children's amusement
34070020 - Preparations known as “dental wax” or “dental 5 US 0
impression compounds”, put up in sets, in
packings for retail sale or in plates, horseshoe
shapes, sticks or similar forms

137
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
34070090 - Other 5 US 0
35 Chapter 35 - Albuminoidal substances; modified
starches; glues, enzymes
3506 Prepared glues and other prepared adhesives, not
elsewhere specified or included; products suitable
for use as glues or adhesives, put up for retail sale
as glues or adhesives, not exceeding a net weight
of l kg.
35061000 - Products suitable for use as glues or adhesives, 15 14 2008 US 0
put up for retail sale as glues or adhesives, not
exceeding a net weight of l kg
- Other:
35069100 - - Adhesives based on polymers of headings 15 14 2008 US 0
39.01 to 39.13 or on rubber
35069900 - - Other 15 14 2008 US 0
3507 Enzymes; prepared enzymes not elsewhere
specified or included.
35071000 - Rennet and concentrates thereof 10 6.5 2010 US 0
35079000 - Other 6.5 AU,US 0
36 Chapter 36 - Explosives; pyrotechni products,
matches; pyrophoric alloys, certain combustible
preparations
36010000 Propellent powders. 0 US 0
36020000 Prepared explosives, other than propellent 0 US 0
powders.
3603 Safety fuses; detonating fuses; percussion or
detonating caps; igniters; electric detonators.
36030010 - Semi-fuses; elemented caps; signal tubes 0 US 0
36030090 - Other 0 US 0
3604 Fireworks, signalling flares, rain rockets, fog
signals and other pyrotechnic articles.
360410 - Fireworks:
36041010 - - Firecrackers 30 20 2010 US 0
36041090 - - Other 30 20 2010 US 0
360490 - Other:
36049010 - - Distress signal equipment 0 US 0
36049020 - - Miniature pyrotechnic munitions and percussion 30 20 2010 US 0
caps for toys
36049090 - - Other 30 20 2010 US 0
3605 Matches, other than pyrotechnic articles of
heading 36.04.
36050010 - In packings of less than 25 matches 30 20 2010 DO,HN,US 0

138
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
36050020 - In packings of 25 or more but less than 50 30 20 2010 DO,HN,US 0
matches
36050030 - In packings of 50 or more but less than 100 30 20 2010 DO,HN,US 0
matches
36050040 - In packings of 100 or more matches 30 20 2010 DO,HN,US 0
3606 Ferro-cerium and other pyrophoric alloys in all
forms; articles of combustible materials as
specified in Note 2 to this Chapter.
36061000 - Liquid or liquefied-gas fuels in containers of a 30 20 2010 US 0
kind used for filling or refilling cigarette or similar
lighters and of a capacity not exceeding 300 cm3
360690 - Other:
36069010 - - Solid or semi-solid fuels, solidified alcohol and 20 US 0
other similar prepared fuels
36069020 - - Lighter flints 20 US 0
36069030 - - Other ferro-cerium and other pyrophoric alloys 20 US 0
in all forms
36069040 - - Resin torches, firelighters and the like 20 US 0
36069090 - - Other 20 US 0
37 Chapter 37 - Photographic or cinematographic
goods
3701 Photographic plates and film in the flat, sensitised,
unexposed, of any material other than paper,
paperboard or textiles; instant print film in the flat,
sensitised, unexposed, whether or not in packs.
37011000 - For X-ray 5 US 0
37012000 - Instant print film 20 6.5 2012 US 0
370130 - Other plates and film, with any side exceeding
255 mm:
37013010 - - Specially manufactured for printing industry 6.5 US 0
37013090 - - Other 10 6.5 2010 US 0
- Other:
370191 - - For colour photography (polychrome):
37019110 - - - Specially manufactured for printing industry 5 US 0
37019190 - - - Other 20 6.5 2012 US 0
370199 - - Other:
37019910 - - - Specially manufactured for printing industry 5 US 0
37019990 - - - Other 20 6.5 2012 US 0
3702 Photographic film in rolls, sensitised, unexposed,
of any material other than paper, paperboard or
textiles; instant print film in rolls, sensitised,
unexposed.
37021000 - For X-ray 0 US 0

139
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
370220 - Instant print film:
37022010 - - In bands of 16 mm or more in width and 120 m 20 6.5 2012 US 0
or more in length
37022090 - - Other 20 6.5 2012 US 0
- Other film, without perforations, of a width not
exceeding 105 mm:
370231 - - For colour photography (polychrome):
37023110 - - - In bands of 16 mm up to 105 mm in width and 20 6.5 2012 US 0
120 m or more in length
37023190 - - - Other 20 6.5 2012 US 0
370232 - - Other, with silver halide emulsion:
37023210 - - - Specially prepared for medical service 5 US 0
37023220 - - - Specially manufactured for printing industry 5 US 0
37023230 - - - Other, in bands of 16 mm up to 105 mm in 20 6.5 2012 US 0
width and 120 m or more in length
37023290 - - - Other 20 6.5 2012 US 0
370239 - - Other:
37023910 - - - Specially prepared for medical service 5 US 0
37023920 - - - Specially manufactured for printing industry 5 US 0
37023930 - - - Infra red transparent film 20 6.5 2012 US 0
37023940 - - - Other, in bands of 16 mm up to 105 mm in 20 6.5 2012 US 0
width and 120 m or more in length
37023990 - - - Other 20 6.5 2012 US 0
- Other film, without perforations, of a width
exceeding 105 mm:
370241 - - Of a width exceeding 610 mm and of a length
exceeding 200 m, for colour photography
(polychrome):
37024110 - - - Specially prepared for medical service 5 US 0
37024120 - - - Specially manufactured for printing industry 5 US 0
37024190 - - - Other 5 US 0
370242 - - Of a width exceeding 610 mm and of a length
exceeding 200 m, other than for colour
photography:
37024210 - - - Specially prepared for medical service 5 US 0
37024220 - - - Specially manufactured for printing industry 5 US 0
37024230 - - - Infra red transparent film 5 US 0
37024290 - - - Other 5 US 0
370243 - - Of a width exceeding 610 mm and of a length
not exceeding 200 m:
37024310 - - - Specially prepared for medical service 5 US 0
37024320 - - - Specially manufactured for printing industry 5 US 0

140
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
37024330 - - - Infra red transparent film 5 US 0
37024340 - - - Other, of a length of 120 m or more 5 US 0
37024390 - - - Other 5 US 0
370244 - - Of a width exceeding 105 mm but not
exceeding 610 mm:
37024410 - - - Specially prepared for medical service 5 US 0
37024420 - - - Specially manufactured for printing industry 5 US 0
37024430 - - - Infra red transparent film 5 US 0
37024440 - - - Other, of a length of 120 m or more 5 US 0
37024490 - - - Other 5 US 0
- Other film, for colour photography (polychrome):
370251 - - Of a width not exceeding 16 mm and of a length
not exceeding 14 m:
37025110 - - - Specially prepared for medical service 5 US 0
37025120 - - - For cinematography 5 US 0
37025130 - - - Specially manufactured for printing industry 5 US 0
37025190 - - - Other 20 6.5 2012 US 0
370252 - - Of a width not exceeding 16 mm and of a length
exceeding 14 m:
37025210 - - - Specially prepared for medical service 5 US 0
37025220 - - - For cinematography 5 US 0
37025230 - - - Specially manufactured for printing industry 5 US 0
37025240 - - - Other, of a length of 120 m or more 20 6.5 2012 US 0
37025290 - - - Other 20 6.5 2012 US 0
370253 - - Of a width exceeding 16 mm but not exceeding
35 mm and of a length not exceeding 30 m, for
slides:
37025310 - - - Specially prepared for medical service 5 US 0
37025320 - - - For cinematography 5 US 0
37025330 - - - Specially manufactured for printing industry 5 US 0
37025390 - - - Other 20 6.5 2012 US 0
370254 - - Of a width exceeding 16 mm but not exceeding
35 mm and of a length not exceeding 30 m, other
than for slides:
37025410 - - - Specially prepared for medical service 5 US 0
37025420 - - - For cinematography 5 US 0
37025430 - - - Specially manufactured for printing industry 5 US 0
37025490 - - - Other 20 6.5 2012 US 0
370255 - - Of a width exceeding 16 mm but not exceeding
35 mm and of a length exceeding 30 m:
37025510 - - - Specially prepared for medical service 5 US 0
37025520 - - - For cinematography 5 US 0

141
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
37025530 - - - Specially manufactured for printing industry 5 US 0
37025540 - - - Other, of a length of 120 m or more 20 6.5 2012 US 0
37025590 - - - Other 20 6.5 2012 US 0
370256 - - Of a width exceeding 35 mm:
37025610 - - - Specially prepared for medical service 5 US 0
37025620 - - - For cinematography 5 US 0
37025630 - - - Specially manufactured for printing industry 5 US 0
37025640 - - - Other, of a length of 120 m or more 20 6.5 2012 US 0
37025690 - - - Other 20 6.5 2012 US 0
- Other:
370291 - - Of a width not exceeding 16 mm:
37029110 - - - Specially prepared for medical service 5 US 0
37029120 - - - For cinematography 5 US 0
37029130 - - - Specially manufactured for printing industry 5 US 0
37029140 - - - Infra red transparent film 20 6.5 2012 US 0
37029190 - - - Other 20 6.5 2012 US 0
370293 - - Of a width exceeding 16 mm but not exceeding
35 mm and of a length not exceeding 30 m:
37029310 - - - Specially prepared for medical service 5 US 0
37029320 - - - For cinematography 5 US 0
37029330 - - - Specially manufactured for printing industry 5 US 0
37029340 - - - Infra red transparent film 20 6.5 2012 US 0
37029390 - - - Other 20 6.5 2012 US 0
370294 - - Of a width exceeding 16 mm but not exceeding
35 mm and of a length exceeding 30 m:
37029410 - - - Specially manufactured for printing industry 5 US 0
37029420 - - - Infra red transparent film 20 6.5 2012 US 0
37029430 - - - Other, of a length of 120 m or more 20 6.5 2012 US 0
37029490 - - - Other 20 6.5 2012 US 0
370295 - - Of a width exceeding 35 mm:
37029510 - - - Specially prepared for medical service 5 US 0
37029520 - - - For cinematography 5 US 0
37029530 - - - Specially manufactured for printing industry 5 US 0
37029540 - - - Infra red transparent film 20 6.5 2012 US 0
37029550 - - - Other, of a length of 120 m or more 20 6.5 2012 US 0
37029590 - - - Other 20 6.5 2012 US 0
3703 Photographic paper, paperboard and textiles,
sensitised, unexposed.
370310 - In rolls of a width exceeding 610 mm:
37031010 - - Of a width of less than 1,000 mm 20 6.5 2012 US 0
37031090 - - Other 6.5 US 0

142
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
370320 - Other, for colour photography (polychrome):
37032010 - - Photo typesetting paper 20 6.5 2012 US 0
37032020 - - Other, of paper 20 6.5 2012 US 0
37032090 - - Other 20 6.5 2012 US 0
37039000 - Other 20 6.5 2012 US 0
3704 Photographic plates, film, paper, paperboard and
textiles, exposed but not developed.
37040010 - Plate and film for X-ray 5 US 0
37040020 - Other plates and film 20 6.5 2012 US 0
37040090 - Other 20 6.5 2012 US 0
3705 Photographic plates, and film, exposed and
developed, other than cinematographic film.
37051000 - For offset reproduction 5 US 0
37052000 - Microfilms 5 US 0
370590 - Other:
37059010 - - For X-ray 5 US 0
37059090 - - Other 20 6.5 2012 US 0
3706 Cinematographic film, exposed and developed,
whether or not incorporating sound track or
consisting only of sound track.
370610 - Of a width of 35 mm or more:
37061010 - - Newsreels, travelogues, technical and scientific 5 US 0
films
37061020 - - Consisting only of sound track 5 US 0
- - Other:
37061091 - - - With picture taken abroad 5 US 0
37061099 - - - Other 5 US 0
370690 - Other:
37069010 - - Newsreels, travelogues, technical and scientific 5 US 0
films
37069020 - - Consisting only of sound track 5 US 0
37069090 - - Other 5 US 0
3707 Chemical preparations for photographic uses
(other than varnishes, glues, adhesives and similar
preparations); unmixed products for photographic
uses, put up in measured portions or put up for
retail sale in a form ready for use.
37071000 - Sensitising emulsions 5 US 0
370790 - Other:
37079010 - - Flashlight materials 5 US 0
37079090 - - Other 5 US 0
38 Chapter 38 - Miscellaneous chemical products

143
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
3801 Artificial graphite; colloidal or semi-colloidal
graphite; preparations based on graphite or other
carbon in the form of pastes, blocks, plates or
other semi-manufactures.
38011000 - Artificial graphite 5 US 0
38012000 - Colloidal or semi-colloidal graphite 5 US 0
38013000 - Carbonaceous pastes for electrodes and similar 5 US 0
pastes for furnace linings
38019000 - Other 5 US 0
3802 Activated carbon; activated natural mineral
products; animal black, including spent animal
black.
38021000 - Activated carbon 5 CN,US 0
380290 - Other:
38029010 - - Activated bauxite 5 CN,US 0
38029020 - - Activated clays and activated earths 5 CN,US 0
38029090 - - Other 5 CN,US 0
38030000 Tall oil, whether or not refined. 5 US 0
3804 Residual lyes from the manufacture of wood pulp,
whether or not concentrated, desugared or
chemically treated, including lignin sulphonates,
but excluding tall oil of heading 38.03.
38040010 - Concentrated sulphite lye 5 NO,US 0
38040090 - Other 5 NO,US 0
3805 Gum, wood or sulphate turpentine and other
terpenic oils produced by the distillation or other
treatment of coniferous woods; crude dipentene;
sulphite turpentine and other crude para-cymene;
pine oil containing alpha-terpineol as the main
constituent.
38051000 - Gum, wood or sulphate turpentine oils 5 DO,HN,US 0
38052000 - Pine oil 5 DO,HN,US 0
38059000 - Other 5 US 0
3806 Rosin and resin acids, and derivatives thereof;
rosin spirit and rosin oils; run gums.
38061000 - Rosin and resin acids 5 CN,DO,HN,US 0
38062000 - Salts of rosin, of resin acids or of derivatives of 5 US 0
rosin or resin acids, other than salts of rosin
adducts
380630 - Ester gums:
38063010 - - In blocks 5 US 0
38063090 - - In other forms 5 US 0
380690 - Other:

144
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
38069010 - - Run gums in blocks 5 US 0
38069090 - - Other 5 CN,US 0
3807 Wood tar; wood tar oils; wood creosote; wood
naphtha; vegetable pitch; brewers' pitch and
similar preparations based on rosin, resin acids or
on vegetable pitch.
38070010 - Wood creosote 5 US 0
38070090 - Other 5 US 0
3808 Insecticides, rodenticides, fungicides, herbicides,
anti-sprouting products and plant-growth
regulators, disinfectants and similar products, put
up in forms or packings for retail sale or as
preparations or articles (for example, sulphur-
treated bands, wicks and candles, and fly-papers).
380810 - Insecticides:
- - Intermediate preparations for the manufacture
of insecticides:
38081011 - - - Containing BPMC (FENOBUCARD) 8 6.5 2010 CH,CN,PY,US 0
38081012 - - - Other 8 6.5 2010 CH,CN,PY,US 0
38081020 - - Mosquito coils (including premixed mosquito 10 6.5 2010 CH,CN,US 0
coil powder)
38081030 - - Mosquito mats 20 6.5 2012 CA,CH,CO,US 0
38081040 - - In aerosol tins 10 6.5 2010 CH,CN,US 0
38081050 - - Not in aerosol tins and having additional 8 6.5 2010 CH,US 0
pesticidal properties
- - Other:
38081091 - - - In liquid form 8 6.5 2010 CH,CN,US 0
38081092 - - - In powder form 8 6.5 2010 CH,US 0
38081099 - - - In other form, including articles 8 6.5 2010 CH,CN,US 0
380820 - Fungicides:
38082010 - - Validamycin up to 3% content 8 6.5 2010 CE25,CH,CN,PY,U 0
S
38082020 - - Other, fumigant for cigarette industry 8 6.5 2010 CE25,CH,US 0
38082030 - - Other, not in aerosol tins and having additional 8 6.5 2010 CE25,CH,CN,US 0
pesticidal properties
38082040 - - Other, not in aerosol tins 8 6.5 2010 CE25,CH,US 0
38082090 - - Other 8 6.5 2010 CE25,CH,CN,JP,U 0
S
380830 - Herbicides, anti-sprouting products and plant-
growth regulators:
- - Herbicides, put up for retail sale:
38083011 - - - Not put up in aerosol tins 6.5 AR,CH,CN,US 0
38083019 - - - Other 6.5 CH,CN,US 0

145
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
38083020 - - Herbicides, not put for retail sale 6.5 AR,CH,CN,JP,US 0
38083030 - - Anti-sprouting products 5 CH,CN,US 0
- - Plant-growth regulators:
38083041 - - - Of triacontanol or ethephon 5 CH,US 0
38083049 - - - Other 5 CH,CN,US 0
380840 - Disinfectants:
38084010 - - Containing mixture of coal tar acid with alkalis 5 DO,HN,US 0
and other disinfactants
- - Other:
38084091 - - - Not in aerosol tins and having additional 5 DO,HN,US 0
pesticides properties
38084092 - - - Other, not put up in aerosol tins 5 DO,HN,US 0
38084099 - - - Other 5 DO,HN,US 0
380890 - Other:
38089010 - - Wood preservatives, being preparations other 6.5 CH,US 0
than surface coatings, containing insecticides or
fungicides
38089020 - - Other, put up for retail sale 6.5 CH,US 0
38089090 - - Other, not put up for retail sale 6.5 CH,US 0
3809 Finishing agents, dye carriers to accelerate the
dyeing or fixing of dyestuffs and other products
and preparations (for example, dressings and
mordants), of a kind used in the textile, paper,
leather or like industries, not elsewhere specified
or included.
- Other:
38099100 - - Of a kind used in the textile or like industries 10 6.5 2010 US 0
38099200 - - Of a kind used in the paper or like industries 10 6.5 2010 US 0
38099300 - - Of a kind used in the leather or like industries 10 6.5 2010 US 0
3810 Pickling preparations for metal surfaces; fluxes
and other auxiliary preparations for soldering,
brazing or welding; soldering, brazing or welding
powders and pastes consisting of metal and other
materials; preparations of a kind used as cores or
coatings for welding electrodes or rods.
38101000 - Pickling preparations for metal surfaces; 5 US 0
soldering, brazing or welding powders and pastes
consisting of metal and other materials
38109000 - Other 5 US 0
3811 Anti-knock preparations, oxidation inhibitors, gum
inhibitors, viscosity improvers, anti-corrosive
preparations and other prepared additives, for
mineral oils (including gasoline) or for other liquids
used for the same purposes as mineral oils.
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- Anti-knock preparations:
38111100 - - Based on lead compounds 5 US 0
38111900 - - Other 5 US 0
- Additives for lubricating oils:
381121 - - Containing petroleum oils or oils obtained from
bituminous minerals:
38112110 - - - Put up for retail sale 5 US 0
38112190 - - - Other 5 US 0
38112900 - - Other 5 US 0
381190 - Other:
38119010 - - Rust preventatives and corrosion inhibitors 5 CE25,US 0
38119090 - - Other 5 CE25,US 0
3812 Prepared rubber accelerators; compound
plasticisers for rubber or plastics, not elsewhere
specified or included; anti-oxidising preparations
and other compound stabilisers for rubber or
plastics.
38121000 - Prepared rubber accelerators 10 6.5 2010 US 0
38122000 - Compound plasticisers for rubber or plastics 10 6.5 2010 US 0
381230 -Anti-oxidising preparations and other compound
stabilisers for rubber or plastics:
38123010 - - White carbon 10 6.5 2010 US 0
38123090 - - Other 10 6.5 2010 US 0
38130000 Preparations and charges for fire-extinguishers; 5 US 0
charged fire-extinguishing grenades.
38140000 Organic composite solvents and thinners, not 10 6.5 2010 US 0
elsewhere specified or included; prepared paint or
varnish removers.
3815 Reaction initiators, reaction accelerators and
catalytic preparations, not elsewhere specified or
included.
- Supported catalysts:
38151100 - - With nickel or nickel compounds as the active 5 US 0
substance
38151200 - - With precious metal or precious metal 5 US 0
compounds as the active substance
38151900 - - Other 5 US 0
381590 - Other:
38159010 - - For CO shift conversion or desulphurisation of 5 US 0
hydrocarbon
38159090 - - Other 5 US 0

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38160000 Refractory cements, mortars, concretes and 10 6.5 2010 US 0
similar compositions, other than products of
heading 38.01.
38170000 Mixed alkylbenzenes and mixed 5 CN,JP,US 0
alkylnaphthalenes, other than those of heading
27.07 or 29.02.
3818 Chemical elements doped for use in electronics, in
the form of discs, wafers or similar forms; chemical
compounds doped for use in electronics.
38180010 - Wafers or discs with silicon content not less than 0 US 0
99%, not electrically programmed
38180090 - Other 0 US 0
38190000 Hydraulic brake fluids and other prepared liquids 10 6.5 2010 US 0
for hydraulic transmission, not containing or
containing less than 70% by weight of petroleum
oils or oils obtained from bituminous minerals.
38200000 Anti-freezing preparations and prepared de-icing 5 US 0
fluids.
38210000 Prepared culture media for development of micro- 0 US 0
organisms.
3822 Diagnostic or laboratory reagents on a backing,
prepared diagnostic or laboratory reagents
whether or not on a backing, other than those of
heading 30.02 or 30.06; certified reference
materials.
38220010 - Plates, sheets, film, foil and strip of plastics 0 US 0
impregnated or coated with diagnostic or
laboratory reagents
38220020 - Paperboard, cellulose wadding and web of 0 US 0
cellulose fibres impregnated or coated with
diagnostic or laboratory reagents
38220090 - Other 0 US 0
3824 Prepared binders for foundry moulds or cores;
chemical products and preparations of the
chemical or allied industries (including those
consisting of mixtures of natural products), not
elsewhere specified or included.
38241000 - Prepared binders for foundry moulds or cores 5 US 0
38242000 - Naphthenic acids, their water-insoluble salts and 5 US 0
their esters
38243000 - Non-agglomerated metal carbides mixed 5 US 0
together or with metallic binders
38244000 - Prepared additives for cements, mortars or 10 6.5 2010 US 0
concretes
38245000 - Non-refractory mortars and concretes 10 6.5 2010 US 0

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- Mixtures containing perhalogenated derivatives
of acyclic hydrocarbons containing two or more
different halogens:
382471 - - Containing acyclic hydrocarbons
perhalogenated only with fluorine and chlorine:
38247110 - - - Oil for transformers or circuit-breakers 10 6.5 2010 US 0
38247190 - - - Other 5 US 0
38247900 - - Other 5 US 0
382490 - Other:
38249010 - - Ink removers, stencil correctors, other 5 CE25,US 0
correcting fluids, put up in packings for retail sale
38249020 - - Mixtures of chemicals, of a kind used in the 10 6.5 2010 CE25,US 0
manufacture of foodstuff
38249030 - - Copying pastes with a basis of gelatin whether 5 CE25,US 0
presented in bulk or ready for use (e.g. on a paper
or textile backing)
38249040 - - Composite inorganic solvents 5 CE25,US 0
38249050 - - Acetone oil 10 6.5 2010 CE25,US 0
38249060 - - Preparations or mixtures containing 30 15 2012 CE25,US 0
monosodium glutamate
38249070 - - Products and preparations containing CFC-11, 10 6.5 2010 CE25,US 0
CFC-12, CFC-113, CFC-114, CFC-115, Halon
1211, Halon 1301 and/or Halon 2402
38249090 - - Other 5 CE25,US 0
3825 Residual products of the chemical or allied
industries, not elsewhere specified or included;
municipal waste; sewage sludge; other wastes
specified in Note 6 to this Chapter.
38251000 - Municipal waste 30 20 2010 0
38252000 - Sewage sludge 30 20 2010 0
38253000 - Clinical waste 30 20 2010 0
- Waste organic solvents:
38254100 - - Halogenated 30 20 2010 0
38254900 - - Other 30 20 2010 0
38255000 - Wastes of metal pickling liquors, hydraulic fluids, 30 20 2010 0
brake fluids and anti-freeze fluids
- Other wastes from chemical or allied industries:
38256100 - - Mainly containing organic constituents 30 20 2010 0
38256900 - - Other 30 20 2010 0
38259000 - Other 30 20 2010 0
Section VII: - Plastics and articles thereof; rubber
and articles thereof
39 Chapter 39 - Plastics and articles thereof

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I. PRIMARY FORMs
3901 Polymers of ethylene, in primary forms.
390110 - Polyethylene having a specific gravity of less
than 0.94:
39011010 - - In powder form 10 6 2012 CA,JP,US 0
(Endnote 6)
- - Granules:
39011021 - - - Pharmaceutical grade 10 6 2012 CA,JP,US 0
(Endnote 6)
39011022 - - - Cable grade 10 6 2012 CA,JP,US 0
(Endnote 6)
39011023 - - - Other, used in the manufacture of telephonic 10 6 2012 CA,JP,US 0
or electric wire (Endnote 6)
39011029 - - - Other 10 6 2012 CA,JP,US 0
(Endnote 6)
39011030 - - Liquids or pastes 10 6.5 2010 CA,JP,US 0
- - Other forms:
39011091 - - - Used in the manufacture of telephonic or 10 6 2012 CA,JP,US 0
electric wire (Endnote 6)
39011099 - - - Other 10 6 2012 CA,JP,US 0
(Endnote 6)
390120 - Polyethylene having a specific gravity of 0.94 or
more:
39012010 - - In powder form 10 6.5 2010 CA,JP,US 0
- - Granules:
39012021 - - - Cable grade 10 6.5 2010 CA,JP,US 0
39012022 - - - Other, used in the manufacture of telephonic 10 6.5 2010 CA,JP,US 0
or electric wire
39012029 - - - Other 10 6.5 2010 CA,JP,US 0
39012030 - - Liquids or pastes 10 6.5 2010 CA,JP,US 0
39012090 - - Other forms 10 6.5 2010 CA,JP,US 0
390130 - Ethylene-vinyl acetate copolymers:
39013010 - - In powder form 10 6 2012 JP,US 0
(Endnote 6)
39013020 - - Granules 10 6 2012 JP,US 0
(Endnote 6)
39013030 - - Liquids or pastes 10 6.5 2010 JP,US 0
39013090 - - Other 10 6 2012 JP,US 0
(Endnote 6)
390190 - Other:
39019010 - - In powder form 10 6.5 2010 CA,JP,US 0
39019020 - - Granules 10 6.5 2010 CA,JP,US 0
39019030 - - Liquids or pastes 10 6.5 2010 CA,JP,US 0
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39019090 - - Other 10 6.5 2010 CA,JP,US 0
3902 Polymers of propylene or of other olefins, in
primary forms.
390210 - Polypropylene:
39021010 - - In powder form 10 6 2012 JP,US 0
(Endnote 6)
- - Granules:
39021021 - - - Used in the manufacture of telephonic or 10 6 2012 JP,US 0
electric wire (Endnote 6)
39021029 - - - Other 10 6 2012 JP,US 0
(Endnote 6)
39021030 - - Liquids or pastes 10 6.5 2010 JP,US 0
- - Other forms:
39021091 - - - Used in the manufacture of telephonic or 10 6 2012 JP,US 0
electric wire (Endnote 6)
39021099 - - - Other 10 6 2012 JP,US 0
(Endnote 6)
390220 - Polyisobutylene:
39022010 - - In powder form 10 6.5 2010 US 0
39022020 - - Granules 10 6.5 2010 US 0
39022030 - - Liquids or pastes 10 6.5 2010 US 0
39022090 - - Other forms 10 6.5 2010 US 0
390230 - Propylene copolymers:
39023010 - - In powder form 10 6.5 2010 JP,US 0
- - Granules:
39023021 - - - Used in the manufacture of telephonic or 10 6.5 2010 JP,US 0
electric wire
39023029 - - - Other 10 6.5 2010 JP,US 0
39023030 - - Liquids or pastes 10 6.5 2010 JP,US 0
- - Other:
39023091 - - - Used in the manufacture of telephonic or 10 6.5 2010 JP,US 0
electric wire
39023099 - - - Other 10 6.5 2010 JP,US 0
390290 - Other:
39029010 - - In powder form 10 6.5 2010 US 0
39029020 - - Granules 10 6.5 2010 US 0
39029030 - - Liquids or pastes 10 6.5 2010 US 0
39029090 - - Other 10 6.5 2010 US 0
3903 Polymers of styrene, in primary forms.
- Polystyrene:
390311 - - Expansible:
39031110 - - - In powder form 10 6.5 2010 US 0

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39031120 - - - Granules 10 6.5 2010 US 0
39031130 - - - Liquids or pastes 10 6.5 2010 US 0
39031190 - - - Other 10 6.5 2010 US 0
390319 - - Other:
39031910 - - - In powder form 10 6.5 2010 US 0
39031920 - - - Granules 10 6.5 2010 US 0
39031930 - - - Liquids or pastes 10 6.5 2010 US 0
39031990 - - - Other 10 6.5 2010 US 0
390320 - Styrene-acryonitrile (SAN) copolymers:
39032010 - - In powder form 10 6.5 2010 US 0
39032020 - - Granules 10 6.5 2010 US 0
39032030 - - In aqueous dispersion 15 10 2010 US 0
39032040 - - Other liquids and pastes 10 6.5 2010 US 0
39032090 - - Other 10 6.5 2010 US 0
390330 - Acrylonitrile-butadiene-styrene (ABS) copolymers:
39033010 - - In powder form 10 6.5 2010 JP,US 0
39033020 - - Granules 10 6.5 2010 JP,US 0
39033030 - - In aqueous dispersion 15 9 2012 JP,US 0
39033040 - - Other liquids and pastes 10 6.5 2010 JP,US 0
39033090 - - Other 10 6.5 2010 JP,US 0
390390 - Other:
39039010 - - In powder form 8 6.5 2010 US 0
39039020 - - Granules 8 6.5 2010 US 0
39039030 - - In aqueous dispersion 10 6.5 2010 US 0
39039040 - - Other liquids and pastes 8 6.5 2010 US 0
39039090 - - Other 8 6.5 2010 US 0
3904 Polymers of vinyl chloride or of other halogenated
olefins, in primary forms.
390410 - Poly(vinyl chloride), not mixed with any other
substances:
39041010 - - PVC homopolymers, suspension type 10 6.5 2009 CO,JP,US 0
39041020 - - PVC resin emulsion process in powder form 15 6.5 2012 CO,JP,US 0
- - Granules:
39041031 - - - Used in the manufacture of telephonic or 20 6.5 2014 CO,JP,US 0
electric wire
39041039 - - - Other 20 6.5 2014 CO,JP,US 0
39041040 - - Other, in powder form 20 6.5 2014 CO,JP,US 0
39041090 - - Other 15 6.5 2012 CO,JP,US 0
- Other poly(vinyl chloride):
390421 - Non-plasticised:
39042110 - - - In powder form 15 6.5 2014 US 0

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- - - Granules:
39042121 - - - - Used in the manufacture of telephonic or 15 6.5 2014 US 0
electric wire
39042129 - - - - Other 15 6.5 2014 US 0
39042130 - - - Liquids or pastes 15 6.5 2012 US 0
39042190 - - - Other forms 15 6.5 2012 US 0
390422 - - Plasticised:
39042210 - - - In powder form 15 6.5 2014 JP,US 0
- - - Granules:
39042221 - - - - Used in the manufacture of telephonic or 15 6.5 2014 JP,US 0
electric wire
39042229 - - - - Other 15 6.5 2014 JP,US 0
39042230 - - - Liquids or pastes 15 6.5 2012 JP,US 0
39042290 - - - Other forms 15 6.5 2012 JP,US 0
390430 - Vinyl chloride-vinyl acetate copolymers:
39043010 - - In powder form 15 6.5 2014 US 0
- - Granules:
39043021 - - - Used in the manufacture of telephonic or 15 6.5 2014 US 0
electric wire
39043029 - - - Other 15 6.5 2014 US 0
39043090 - - Other 15 6.5 2012 US 0
390440 - Other vinyl chloride copolymers:
39044010 - - In powder form 15 6.5 2014 US 0
- - Granules:
39044021 - - - Used in the manufacture of telephonic or 15 6.5 2014 US 0
electric wire
39044029 - - - Other 15 6.5 2014 US 0
39044090 - - Other 15 6.5 2012 US 0
390450 - Vinylidene chloride polymers:
39045010 - - In powder form 15 6.5 2014 US 0
39045020 - - Granules 15 6.5 2014 US 0
39045030 - - Liquids or pastes 15 6.5 2012 US 0
39045090 - - Other 15 6.5 2012 US 0
- Fluoro-polymers:
390461 - - Polytetrafluoroethylene:
39046110 - - - In powder form 15 6.5 2014 JP,US 0
39046120 - - - Granules 15 6.5 2014 JP,US 0
39046190 - - - Other 15 6.5 2012 JP,US 0
390469 - - Other:
39046910 - - - In powder form 15 6.5 2014 JP,US 0
39046920 - - - Granules 15 6.5 2014 JP,US 0

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39046990 - - - Other 15 6.5 2012 JP,US 0
390490 - Other:
39049010 - - In powder form 15 6.5 2014 US 0
39049020 - - Granules 14 6.5 2014 US 0
39049090 - - Other 15 6.5 2012 US 0
3905 Polymers of vinyl acetate or of other vinyl esters, in
primary forms; other vinyl polymers in primary
forms.
- Poly (vinyl acetate):
39051200 - - In aqueous dispersion 10 6.5 2010 US 0
390519 - - Other:
39051910 - - - Liquids or pastes 15 6.5 2012 US 0
39051990 - - - Other 15 6.5 2012 US 0
- Vinyl acetate copolymers:
39052100 - - In aqueous dispersion 10 US 0
390529 - - Other:
39052910 - - - Liquids or pastes 15 6.5 2012 US 0
39052990 - - - Other 15 6.5 2012 US 0
390530 - Poly(vinyl alcohol), whether or not containing
unhydrolysed acetate groups:
39053010 - - In aqueous dispersion 15 6.5 2012 US 0
39053020 - - Other liquids or pastes 15 6.5 2012 US 0
39053090 - - Other 15 6.5 2012 US 0
- Other:
390591 - - Copolymers:
39059110 - - - Liquids or pastes 15 6.5 2012 US 0
39059190 - - - Other 15 6.5 2012 US 0
390599 - - Other:
- - - Liquids or pastes:
39059911 - - - - In aqueous dispersion 10 US 0
39059919 - - - - Other 15 6.5 2012 US 0
39059990 - - - Other 15 6.5 2012 US 0
3906 Acrylic polymers in primary forms.
390610 - Poly(methyl methacrylate):
39061010 - - In aqueous dispersion 10 6.5 2010 US 0
39061020 - - Granules 15 6.5 2012 US 0
39061090 - - Other 15 6.5 2012 US 0
390690 - Other:
- - Copolymers:
39069011 - - - In aqueous dispersion 10 6.5 2010 JP,US 0
39069012 - - - Other liquids or pastes 8 6.5 2012 US 0

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39069019 - - - Other 8 6.5 2012 US 0
- - Other:
39069091 - - - In aqueous dispersion 10 6.5 2010 JP,US 0
39069092 - - - Other liquids or pastes 8 6.5 2012 US 0
39069099 - - - Other 8 6.5 2012 JP,US 0
3907 Polyacetals, other polyethers and epoxide resins,
in primary forms; polycarbonates, alkyd resins,
polyallyl esters and other polyesters, in primary
forms.
390710 - Polyacetals:
39071010 - - Granules 10 6.5 2010 US 0
39071020 - - Liquids or pastes 10 6.5 2010 US 0
39071090 - - Other 10 6.5 2010 US 0
390720 - Other polyethers:
- - Liquids or pastes:
39072011 - - - Polyether polyols 8 6.5 2010 US 0
39072019 - - - Other 8 6.5 2010 US 0
39072090 - - Other 8 6.5 2010 US 0
390730 - Epoxide resins:
39073010 - - Granules 8 6.5 2010 CN,US 0
39073020 - - Epoxide based powder coating 8 6.5 2010 CN,US 0
39073030 - - Liquids or pastes 8 6.5 2010 CN,US 0
39073090 - - Other 8 6.5 2010 CN,US 0
390740 - Polycarbonates:
39074010 - - In aqueous dispersion 10 6.5 2010 US 0
39074020 - - Other liquids or pastes 10 6.5 2010 US 0
39074090 - - Other 10 6.5 2010 US 0
390750 - Alkyd resins:
39075010 - - Liquids or pastes 8 6.5 2010 US 0
39075090 - - Other 8 6.5 2010 US 0
390760 - Poly(ethylene terephthalate):
39076010 - - In aqueous dispersion 8 6.5 2010 US 0
39076020 - - Other liquids or pastes 8 6.5 2010 US 0
39076090 - - Other 8 6.5 2010 US 0
- Other polyesters:
390791 - - Unsaturated:
39079110 - - - Liquids or pastes 8 6.5 2010 US 0
39079190 - - - Other 8 6.5 2010 US 0
390799 - - Other than unsaturated:
39079910 - - - In aqueous dispersion 8 6.5 2010 JP,US 0
39079920 - - - Other liquids or pastes 8 6.5 2010 JP,US 0

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39079930 - - - Granules or flakes 8 6.5 2010 JP,US 0
39079940 - - - Polyester based powder coating 8 6.5 2010 JP,US 0
39079990 - - - Other 8 6.5 2010 JP,US 0
3908 Polyamides in primary forms.
390810 - Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12:
- - Polyamide-6:
39081011 - - - Liquids or pastes 10 6.5 2010 JP,US 0
39081012 - - - Granules or flakes 10 6.5 2010 JP,US 0
39081019 - - - Other 10 6.5 2010 JP,US 0
- - Other:
39081091 - - - Liquids or pastes 10 6.5 2010 JP,US 0
39081092 - - - Granules or flakes 10 6.5 2010 JP,US 0
39081099 - - - Other 10 6.5 2010 JP,US 0
390890 - Other:
39089010 - - Liquids or pastes 10 6.5 2010 US 0
39089020 - - Flakes 10 6.5 2010 US 0
39089090 - - Other 10 6.5 2010 US 0
3909 Amino-resins, phenolic resins and polyurethanes,
in primary forms.
390910 - Urea resins, thiourea resins:
39091010 - - Moulding compounds 6.5 US 0
39091090 - - Other 6.5 US 0
390920 - Melamine resins:
39092010 - - Moulding compound 6.5 US 0
39092090 - - Other 6.5 US 0
390930 - Other amino-resins:
39093010 - - Moulding compound 6.5 US 0
39093090 - - Other 6.5 US 0
390940 - Phenolic resins:
39094010 - - Moulding compound other than phenol 6.5 US 0
formaldehyde
39094090 - - Other 6.5 US 0
39095000 - Polyurethanes 6.5 CE25,JP,US 0
3910 Silicones in primary form.
- Liquids or pastes:
39100011 - - Dispersions and solutions 8 6.5 2010 JP,US 0
39100019 - - Other 8 6.5 2010 JP,US 0
39100090 - Other 8 6.5 2010 JP,US 0

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3911 Petroleum resins, coumarone-indene resins,
polyterpenes, polysulphides, polysulphones and
other products specified in Note 3 to this Chapter,
not elsewhere specified or included, in primary
forms.
391110 - Petroleum resins, coumarone, indene or
coumarone-indene resins, and polyterpenes:
39111010 - - Liquids or pastes 10 6.5 2010 US 0
39111090 - - Other 10 6.5 2010 US 0
391190 - Other:
39119010 - - Liquids or pastes 10 6.5 2010 US 0
39119090 - - Other 10 6.5 2010 US 0
3912 Cellulose and its chemical derivatives, not
elsewhere specified or included, in primary forms.
- Cellulose acetates:
39121100 - - Non-plasticised 10 6.5 2010 US 0
39121200 - - Plasticised 10 6.5 2010 US 0
391220 - Cellulose nitrates (including collodions):
39122010 - - Non-plasticised 10 6.5 2010 US 0
39122020 - - Plasticised 10 6.5 2010 US 0
- Cellulose ethers:
39123100 - - Carboxymethylcellulose and its salts 10 6.5 2010 JP,US 0
39123900 - - Other 10 6.5 2010 CE25,US 0
391290 - Other:
39129010 - - Regenerated cellulose 10 6.5 2010 US 0
39129020 - - Other, granules 10 6.5 2010 US 0
39129090 - - Other 10 6.5 2010 US 0
3913 Natural polymers (for example, alginic acid) and
modified natural polymers (for example, hardened
proteins, chemical derivatives of natural rubber),
not elsewhere specified or included, in primary
forms.
39131000 - Alginic acid, its salts and esters 6.5 US 0
39139000 - Other 6.5 US 0
39140000 Ion exchangers based on polymers of headings 6.5 US 0
39.01 to 39.13, in primary forms.
II. - WASTE, PARINGS AND SCRAP; SEMI-
MANUFACTURES; ARTICLES
3915 Waste, parings and scrap, of plastics.
39151000 - Of polymers of ethylene 10 US 0
39152000 - Of polymers of styrene 10 US 0
39153000 - Of polymers of vinyl chloride 10 US 0

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391590 - Of other plastics:
39159010 - - Of coplymers of vinyl acetate and vinyl chloride 10 US 0
in which the vinyl acetate monomer predominates
39159090 - - Other 10 US 0
3916 Monofilament of which any cross-sectional
dimension exceeds 1 mm, rods, sticks and profile
shapes, whether or not surface-worked but not
otherwise worked, of plastics.
391610 - Of polymers of ethylene:
39161010 - - Monofilament 10 6.5 2010 US 0
- - Rods, sticks and profile shapes:
- - - Used as an adhesive by melting; used for
making ready articles by moulding, founding, or
compressing:
39161021 - - - - Of polyethylene 10 US 0
39161022 - - - - Other 10 US 0
39161029 - - - Other 10 US 0
391620 - Of polymers of vinyl chloride:
39162010 - - Monofilament 10 6.5 2010 US 0
- - Rods, sticks and profile shapes:
39162021 - - - Used as an adhesive by melting; used for 10 US 0
making ready articles by moulding, founding, or
compressing
39162029 - - - Other 10 US 0
391690 - Of other plastics:
- - Monofilament:
39169011 - - - Of hardened proteins 10 6.5 2010 US 0
39169019 - - - Other 10 6.5 2010 US 0
- - Rods and sticks:
39169021 - - - Of hardened proteins 10 US 0
- - - Used as an adhesive by melting; used for
making ready articles by moulding, founding, or
compressing:
39169022 - - - - Of polystyrene and its copolymer; of polyvinyl 10 US 0
acetate, epoxide resins; of phenolic resins (except
phenol resins), urea resins, polyurethanes; of
cellulose acetates (placticised), vulcanized fibre,
regenerated cellulose; of celluloid or hardened
gelatine; of chemical derivatives of natural rubber
(except chlorinated rubber); of alginic acid, its salts
and esters (other than rods and sticks), of other
natural polymer or other modified natural polymer
not elsewhere specified or included

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39169023 - - - - Other 10 US 0
39169029 - - - Other 10 US 0
- - Profile shapes:
39169031 - - - Of hardened proteins 10 US 0
39169039 - - - Other 10 US 0
3917 Tubes, pipes and hoses, and fittings therefor (for
example, joints, elbows, flanges), of plastics.
391710 - Artificial guts (sausage casings) of hardened
protein or of cellulosic materials:
39171010 - - Of hardened proteins 10 US 0
39171090 - - Other 10 US 0
- Tubes, pipes and hoses, rigid:
391721 - - Of polymers of ethylene:
39172110 - - - Porous tubes suitable for agricultural watering 20 17 2010 AU,US 0
39172190 - - - Other 20 17 2010 AU,US 0
391722 - - Of polymers of propylene:
39172210 - - - Porous tubes suitable for agricultural watering 20 17 2010 US 0
39172290 - - - Other 20 17 2010 US 0
391723 - - Of polymers of propylene:
39172310 - - - Porous tubes suitable for agricultural watering 20 17 2010 DO,HN,US 0
39172390 - - - Other 20 17 2010 DO,HN,US 0
391729 - - Of other plastics:
39172910 - - - Porous tubes suitable for agricultural watering 20 17 2010 US 0
39172990 - - - Other 20 17 2010 US 0
- Other tubes, pipes and hoses:
391731 - - Flexible tubes, pipes and hoses, having a
minimum burst pressure of 27.6 MPa:
39173110 - - - Porous tubes suitable for agricultural watering 20 17 2010 US 0
39173190 - - - Other 20 17 2010 US 0
391732 - - Other, not reinforced or otherwise combined
with other materials, without fittings:
39173210 - - - Sausage and ham casings 10 DO,HN,US 0
39173220 - - - Porous tubes suitable for agricultural watering 20 17 2010 US 0
39173290 - - - Other 20 17 2010 US 0
391733 - - Other, not reinforced or otherwise combined
with other materials, with fittings:
39173310 - - - Porous tubes suitable for agricultural watering 20 17 2010 DO,HN,US 0
39173390 - - - Other 20 17 2010 US 0
391739 - - Other:
39173910 - - - Porous tubes suitable for agricultural watering 20 15 2010 AU,US 0
39173990 - - - Other 20 15 2010 AU,US 0

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39174000 - Fittings 20 15 2010 AU,US 0
3918 Floor coverings of plastics, whether or not self-
adhesive, in rolls or in the form of tiles; wall or
ceiling coverings of plastics, as defined in Note 9
to this Chapter.
391810 - Of polymers of vinyl chloride:
- - Floor covering:
39181011 - - - Tiles 40 27 2011 US 0
39181019 - - - Other 40 27 2011 US 0
39181090 - - Other 40 27 2011 US 0
391890 - Of other plastics:
- - Floor covering:
39189011 - - - Tiles, of polyethylene 40 27 2011 US 0
39189012 - - - Tiles, of other plastics 40 27 2011 US 0
39189013 - - - Other, of polyethylene 40 27 2011 US 0
39189019 - - - Other 40 27 2011 US 0
- - Other:
39189091 - - - Of polyethylene 40 27 2011 US 0
39189099 - - - Other 40 27 2011 US 0
3919 Self-adhesive plates, sheets, film, foil, tape, strip
and other flat shapes, of plastics, whether or not in
rolls.
391910 - In rolls of a width not exceeding 20 cm:
- - Of polymers of vinyl chloride:
39191011 - - - Tapes used in the manufacture of telephonic 20 17 2010 US 0
or electric wires
39191019 - - - Other 20 17 2010 US 0
- - Of polyethylene:
39191021 - - - Tapes used in the manufacture of telephonic 20 17 2010 US 0
or electric wires
39191029 - - - Other 20 17 2010 US 0
39191090 - - Other 20 17 2010 US 0
391990 - Other:
- - Of polymers of vinyl chloride:
39199011 - - - Tapes used in the manufacture of telephonic 15 12 2010 US 0
or electric wires
39199019 - - - Other 15 12 2010 US 0
39199090 - - Other 15 12 2010 US 0
3920 Other plates, sheets, film, foil and strip, of plastics,
non-cellular and not reinforced, laminated,
supported or similarly combined with other
materials.

160
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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
392010 - Of polymers of ethylene:
39201010 - - Tapes used in the manufacture of telephonic or 10 6.5 2014 AU,US 0
electric wires
39201090 - - Other 10 6.5 2014 AU,US 0
392020 - Of polymers of propylene:
39202010 - - Tapes used in the manufacture of telephonic or 10 6.5 2014 AU,US 0
electric wires
39202020 - - BOPP film 8 6.5 2014 AU,US 0
- - Used as an adhesive by melting:
39202031 - - - Of polypropylene 10 6.5 2014 AU,US 0
39202039 - - - Other 10 6.5 2014 AU,US 0
39202090 - - Other 10 6.5 2014 AU,US 0
- Of polymers of styrene:
39203010 - - Used as an adhesive by melting 15 6.5 2014 US 0
39203090 - - Other 15 6.5 2014 US 0
- Of polymers of vinyl chloride:
392043 - - Containing by weight not less than 6% of
plasticisers:
39204310 - - - Tapes used in the manufacture of telephonic 15 6.5 2014 US 0
or electric wires
39204390 - - - Other 20 10 2012 US 0
392049 - - Other:
39204910 - - - Tapes used in the manufacture of telephonic 15 6.5 2014 US 0
or electric wires
39204990 - - - Other 15 6.5 2014 US 0
- Of acrylic polymers:
39205100 - - Of poly(methyl methacrylate) 15 6.5 2014 US 0
39205900 - - Other 15 6.5 2014 US 0
- Of polycarbonates, alkyd resins, polyallyl esters
or other polyesters:
392061 - - Of polycarbonates:
39206110 - - - Film 15 6.5 2014 US 0
39206120 - - - Used as an adhesive by melting 15 6.5 2014 US 0
39206190 - - - Other 15 6.5 2014 US 0
392062 - - Of poly (ethylene terephthalate):
39206210 - - - Film 15 6.5 2014 US 0
39206220 - - - Used as an adhesive by melting 15 6.5 2014 US 0
39206290 - - - Other 15 6.5 2014 US 0
392063 - - Of unsaturated polyesters:
39206310 - - - Used as an adhesive by melting 15 6.5 2014 US 0
39206390 - - - Other 15 6.5 2014 US 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
392069 - - Of other polyesters:
39206910 - - - Used as an adhesive by melting 15 6.5 2014 US 0
39206990 - - - Other 15 6.5 2014 US 0
- Of cellulose or its chemical derivatives:
392071 - - Of regenerated cellulose:
39207110 - - - Cellophane film 15 6.5 2014 US 0
39207120 - - - Viscose tear-off ribbon; foil 15 6.5 2014 US 0
39207130 - - - Viscose film 15 6.5 2014 US 0
39207140 - - - Used as an adhesive by melting 15 6.5 2014 US 0
39207190 - - - Other 15 6.5 2014 US 0
392072 - - Of vulcanised fibre:
39207210 - - - Used as an adhesive by melting 15 6.5 2014 US 0
39207290 - - - Other 15 6.5 2014 US 0
392073 - - Of cellulose acetate:
- - - Used as an adhesive by melting:
39207311 - - - - Cellulose acetate, plasticized 15 6.5 2014 US 0
39207319 - - - - Other 15 6.5 2014 US 0
39207390 - - - Other 15 6.5 2014 US 0
392079 - - Of other cellulose derivatives:
39207910 - - - Used as an adhesive by melting 15 6.5 2014 US 0
39207990 - - - Other 15 6.5 2014 US 0
- Of other plastics:
392091 - - Of poly (vinyl butyral):
39209110 - - - Film of a kind used in safety glass, of a 15 6.5 2014 US 0
thickness between 0.38 mm and 0.76 mm, not
exceeding 2 m in width
39209190 - - - Other 15 6.5 2014 US 0
392092 - - Of polyamides:
39209210 - - - Of nylon 6 15 6.5 2014 US 0
39209220 - - - Used as an adhesive by melting 15 6.5 2014 US 0
39209290 - - - Other 15 6.5 2014 US 0
392093 - - Of amino-resins:
- - - Used as an adhesive by melting:
39209311 - - - - Of melamine resins; of other amino-resins 15 6.5 2014 US 0
(except urea resins)
39209319 - - - - Other 15 6.5 2014 US 0
39209390 - - - Other 15 6.5 2014 US 0
392094 - - Of phenolic resins:
39209410 - - - Phenol formaldehyde (bakelite) sheets 15 6.5 2014 US 0
39209420 - - - Used as an adhesive by melting 15 6.5 2014 US 0
39209490 - - - Other 15 6.5 2014 US 0

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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
392099 - - Of other plastics:
39209910 - - - Corrugated sheets and plates 15 6.5 2014 US 0
39209920 - - - Other fluorocarbon sheets 15 6.5 2014 US 0
39209930 - - - Used as an adhesive by melting 15 6.5 2014 US 0
39209990 - - - Other 15 6.5 2014 US 0
3921 Other plates, sheets, film, foil and strip, of plastics.
- Cellular:
- - Of polymers of styrene:
39211110 - - - Plates and sheets 15 6.5 2014 US 0
39211190 - - - Other 15 6.5 2014 US 0
- - Of polymers of vinyl chloride:
- - - In plates and sheets forms:
39211211 - - - - Tapes used in the manufacture of telephonic 10 6.5 2014 US 0
or electric wire
39211219 - - - - Other 10 6.5 2014 US 0
- - - Other:
39211291 - - - - Tapes used in the manufacture of telephonic 10 6.5 2014 US 0
or electric wire
39211299 - - - - Other 10 6.5 2014 US 0
- - Of polyurethanes:
39211310 - - - Plates and sheets 15 6.5 2014 US 0
39211390 - - - Other 15 6.5 2014 US 0
- - Of regenerated cellulose:
- - - Plates and sheets:
39211411 - - - - Cellophane used in the manufactured of 15 6.5 2014 US 0
adhesive tapes
39211412 - - - - Other, used in the manufacture of adhesive 15 6.5 2014 US 0
tape
39211419 - - - - Other 15 6.5 2014 US 0
- - - Other:
39211491 - - - - Used in the manufacture of adhesive tape 15 6.5 2014 US 0
39211499 - - - - Other 15 6.5 2014 US 0
- - Of other plastic:
- - - Plates and sheets:
39211911 - - - - Tapes used in the manufacture of telephonic 10 6.5 2014 US 0
or electric wire
39211919 - - - - Other 10 6.5 2014 US 0
- - - Other:
39211991 - - - - Tapes used in the manufacture of telephonic 10 6.5 2014 US 0
or electric wire
39211999 - - - - Other 10 6.5 2014 US 0

163
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
392190 - Other:
39219010 - - Tapes used in the manufacture of telephonic or 10 6.5 2014 CO,US 0
electric wire
39219020 - - Plates and sheets 10 6.5 2014 CO,US 0
39219090 - - Other 10 6.5 2014 CO,US 0
3922 Baths, shower-baths, sinks, wash-basins, bidets,
lavatory pans, seats and covers, flushing cisterns
and similar sanitary ware, of plastics.
39221000 - Baths, shower-baths, sinks and wash-basins 40 22 2013 US 0
392220 - Lavatory seats and covers:
39222010 - - Covers 40 22 2013 US 0
39222090 - - Other 40 22 2013 US 0
392290 - Other:
39229010 - - Flushing water closets (lavatory pans) and 45 25 2012 US 0
urinals
39229020 - - Parts of flushing cisterns 40 22 2013 US 0
39229090 - - Other 45 25 2012 US 0
3923 Articles for the conveyance or packing of goods, of
plastics; stoppers, lids, caps and other closures, of
plastics.
392310 - Boxes, cases, crates and similar articles:
39231010 - - Boxes used for cinematographic films, tapes, 20 12 2012 DO,HN,US 0
discs
39231090 - - Other 30 10 2010 US 0
- Sacks and bags (including cones):
392321 - - Of polymers of ethylene:
39232110 - - - Aseptic bags with aluminium foil reinforcing 30 12 2014 DO,HN,US 0
material (excluding retort pouch)
39232190 - - - Other 30 15 2011 DO,HN,US 0
392329 - - Of other plastics:
39232910 - - - Aseptic bags with aluminium foil reinforcing 30 12 2014 US 0
material (excluding retort pouch)
39232920 - - - Laminated polypropylene bags of size 1000 30 15 2011 US 0
mm x 1200 mm
39232990 - - - Other 30 15 2011 US 0
392330 - Carboys, bottles, flasks and similar articles:
39233010 - - Toothpaste tubes container 15 10 2010 US 0
39233090 - - Other 30 15 2011 CO,US 0
392340 - Spools, cops, bobbins and similar supports:
39234010 - - For sewing machines 6.5 US 0
39234020 - - For cinematographic or photographic use 6.5 US 0
39234030 - - For textile mills 6.5 US 0

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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
39234090 - - Other 6.5 US 0
392350 - Stoppers, lids, caps and other closures:
39235010 - - Actuator over caps 30 10 2010 CO,DO,HN,US 0
39235090 - - Other 30 10 2010 CO,DO,HN,US 0
39239000 - Other 30 15 2014 DO,HN,US 0
3924 Tableware, kitchenware, other household articles
and toilet articles, of plastics.
39241000 - Tableware and kitchenware 40 22 2014 DO,HN,US 0
392490 - Other:
39249010 - - Bed pans, urinals (portable type) and chamber- 40 22 2014 US 0
pots
39249090 - - Other 40 22 2014 US 0
3925 Builders' ware of plastics, not elsewhere specified
or included.
39251000 - Reservoirs, tanks, vats and similar containers, of 40 25 2011 US 0
a capacity exceeding 300 l
39252000 - Doors, windows and their frames and thresholds 40 27 2010 US 0
for doors
39253000 - Shutters, blinds (including Venetian blinds) and 40 27 2011 US 0
similar articles and parts thereof
39259000 - Other 40 20 2012 US 0
3926 Other articles of plastics and articles of other
materials of headings 39.01 to 39.14.
392610 - Office or school supplies:
39261010 - - School supplies 40 20 2012 CN,US 0
39261020 - - Office supplies 40 20 2012 CN,US 0
392620 - Articles of apparel and clothing accessories
(including gloves, mittens and mitts):
39262010 - - Raincoats 40 20 2012 US 0
39262020 - - Gloves 40 20 2012 US 0
39262030 - - Babies' bib, shoulder pads or shields 40 20 2012 US 0
39262040 - - Aprons and other articles of apparel 40 20 2012 US 0
39262050 - - Articles of apparel used for the protection from 20 10 2012 US 0
chemical substances, radiation and fire
39262090 - - Other, including belts 40 20 2012 US 0
39263000 - Fittings for furniture, coachwork or the like 35 20 2012 US 0
39264000 - Statuettes and other ornamental articles 40 20 2012 US 0
392690 - Other:
39269010 - - Floats for fishing nets 30 15 2014 CA,CO,US 0
39269020 - - Fans and handscreens, frames and handles 30 15 2014 CA,CO,US 0
therefor, and parts thereof
- - Hygienic, medical and surgical articles:

165
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
39269031 - - - Colostomy, ileostomy amd urine bags 20 10 2010 CA,CO,US 0
39269032 - - - Plastic moulds with denture prints 20 10 2010 CA,CO,US 0
39269033 - - - Poison mosquito nets 20 10 2012 CA,CO,US 0
39269039 - - - Other 20 10 2010 CA,CO,US 0
- - Safety and protective devices:
39269041 - - - Police shields 6.5 CA,US 0
39269042 - - - Protective masks and similar articles for use in 20 6.5 2014 CA,CO,US 0
welding and similar work
39269043 - - - Noise reducing devices and covers for the 20 6.5 2014 CA,CO,US 0
ears; apparatus for measuring vapour of organic
substances or of mercury
39269044 - - - Life saving cushions for protection of persons 20 6.5 2014 CA,CO,US 0
falling from heights
39269049 - - - Other 20 6.5 2014 CA,CO,US 0
- - Industrial articles:
39269051 - - - Oil spill booms 20 6.5 2014 CA,US 0
39269052 - - - Pipe or thread sealing tape 20 6.5 2014 CA,US 0
39269053 - - - Transmission or conveyor belts or belting 20 6.5 2014 CA,US 0
39269054 - - - Other articles used in machinery 20 6.5 2014 CA,US 0
39269055 - - - Plastic J-hooks and bunch blocks for 20 6.5 2014 CA,US 0
detonators
39269059 - - - Other 20 6.5 2014 CA,US 0
39269060 - - Nipple former, breastshells, nipple shields, hand 20 15 2010 CA,CO,US 0
expression funnel, supplement nursing system,
feeder (Haberman type)
39269070 - - Corset busks and similar supports for articles of 20 15 2010 CA,CO,US 0
apparel or clothing accessories
- - Other:
39269091 - - - Poultry feeders 20 12 2014 CA,CO,US 0
39269092 - - - Cards for jewellery or small objects of personal 20 12 2014 CA,CO,US 0
adornment; beads; shoe lasts
39269093 - - - Racket strings of a length not exceeding 15 m 20 12 2014 CA,CO,US 0
put up for retail sale
39269094 - - - Reflected light nails 6.5 CA,US 0
39269095 - - - Other articles of non-rigid cellular products 30 12 2014 CA,CO,US 0
39269096 - - - Prayer beads 30 12 2014 CA,CO,US 0
39269099 - - - Other 30 15 2012 CA,CO,US 0
40 Chapter 40 - Rubber and articles thereof
4001 Natural rubber, balata, gutta-percha, guayule,
chicle and similar natural gums, in primary forms
or in plates, sheets or strip.
400110 - Natural rubber latex, whether or not pre-
vulcanised:
166
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - Exceeding 0.5% ammonia content:
40011011 - - - Centrifuge concentrate 5 0
40011012 - - - Processed by other methods 5 0
- - Not exceeding 0.5% ammonia content:
40011021 - - - Centrifuge concentrate 5 0
40011022 - - - Processed by other methods 5 0
- Natural rubber in other forms:
400121 - - Smoked sheets:
40012110 - - - RSS Grade 1 5 0
40012120 - - - RSS Grade 2 5 0
40012130 - - - RSS Grade 3 5 0
40012140 - - - RSS Grade 4 5 0
40012150 - - - RSS Grade 5 5 0
40012190 - - - Other 5 0
400122 - - Technically specified natural rubber (TSNR):
40012210 - - - Standard Indonesian rubber SIR 3 CV 5 0
40012220 - - - Other Standard Indonesian rubber 5 0
40012230 - - - Standard Malaysian rubber 5 0
40012240 - - - Specified Singapore rubber 5 0
40012250 - - - Thai tested rubber 5 0
40012260 - - - Standard Cambodia rubber 5 0
40012290 - - - Other 5 0
400129 - - Other:
40012910 - - - Air-dried sheet 5 0
40012920 - - - Latex crepe 5 0
40012930 - - - Sole crepe 5 0
40012940 - - - Remilled crepe, including flat bark crepe 5 0
40012950 - - - Other crepe 5 0
40012960 - - - Superior processing rubber 5 0
40012970 - - - Skim rubber 5 0
40012980 - - - Scrap (tree, earth or smoked) and cup lump 5 0
40012990 - - - Other 5 0
400130 - Balata, gutta-percha, guayule, chicle and similar
natural gums:
- - Jelutong:
40013011 - - - In primary form 5 0
40013019 - - - Other 5 0
- - Other:
40013091 - - - In primary form 5 0
40013099 - - - Other 5 0

167
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
4002 Synthetic rubber and factice derived from oils, in
primary forms or in plates, sheets or strip; mixtures
of any product of heading 40.01 with any product
of this heading, in primary forms or in plates,
sheets or strip.
- Styrene-butadiene rubber (SBR); carboxylated
styrene-butadiene rubber (XSBR):
40021100 - - Latex 10 5 2009 0
40021900 - - Other 3 US 0
40022000 - - Butadiene rubber (BR) 3 CN,US 0
- Isobutene-isoprene (butyl) rubber (IIR); halo-
isobutene-isoprene rubber (CIIR or BIIR):
40023100 - - Isobutene-isoprene (butyl) rubber (IIR) 3 US 0
40023900 - - Other 10 5 2009 0
- Chloroprene (chlorobutadiene) rubber (CR):
40024100 - - Latex 10 5 2009 0
40024900 - - Other 10 5 2009 JP 0
- Acrylonitrile-butadiene rubber (NBR):
40025100 - - Latex 10 5 2009 0
40025900 - - Other 10 5 2009 0
40026000 - Isoprene rubber (IR) 10 5 2009 0
40027000 - Ethylene-propylene-non-conjugated diene rubber 3 US 0
(EPDM)
400280 - Mixtures of any product of heading 40.01 with
any product of this heading:
40028010 - - Mixture of natural rubber latex with synthetic 10 5 2009 0
rubber latex
40028090 - - Other 10 5 2009 0
- Other
40029100 - - Latex 10 5 2009 0
40029900 - - Other 10 5 2009 0
40030000 Reclaimed rubber in primary forms or in plates, 10 5 2009 0
sheets or strip.
40040000 Waste, parings and scrap of rubber (other than 3 0
hard rubber) and powders and granules obtained
therefrom.
4005 Compounded rubber, unvulcanised, in primary
forms or in plates, sheets or strip.
40051000 - Compounded with carbon black or silica 10 5 2009 0
40052000 - Solutions; dispersions other than those of 10 5 2009 0
subheading 4005.10
- Other:
40059100 - - Plates, sheets and strip 10 5 2009 0

168
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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
40059900 - - Other 10 5 2009 0
4006 Other forms (for example, rods, tubes and profile
shapes) and articles (for example, discs and
rings), of unvulcanised rubber.
40061000 - "Camel-back" strips for retreading rubber tyres 10 5 2009 0
40069000 - Other 10 5 2009 0
40070000 Vulcanised rubber thread and cord. 10 5 2009 0
4008 Plates, sheets, strip, rods and profile shapes, of
vulcanised rubber other than hard rubber.
- Of cellular rubber:
40081100 - - Plates, sheets, and strip 10 5 2009 0
40081900 - - Other 10 5 2009 0
- Of non-cellular rubber:
40082100 - - Plates, sheets and strip 10 5 2009 0
40082900 - - Other 5 US 0
4009 Tubes, pipes and hoses, of vulcanised rubber
other than hard rubber, with or without their fittings
(for example, joints, elbows, flanges).
- Not reinforced or otherwise combined with other
materials:
40091100 - - Without fittings 10 5 2009 0
40091200 - - With fittings 3 US 0
- Reinforced or otherwise combined only with
metal:
400921 - - Without fittings:
40092110 - - - Mining slurry suction and discharge hose 10 5 2009 0
40092190 - - - Other 10 5 2009 0
400922 - - With fittings:
40092210 - - - Mining slurry suction and discharge hose 5 US 0
40092290 - - - Other 5 US 0
- Reinforced or otherwise combined only with
textile materials:
400931 - - Without fittings:
40093110 - - - Mining slurry suction and discharge hose 10 5 2009 0
40093190 - - - Other 10 5 2009 0
400932 - - With fittings:
40093210 - - - Mining slurry suction and discharge hose 5 US 0
40093290 - - - Other 5 US 0
- Reinforced or otherwise combined other
materials:
400941 - - Without fittings:
40094110 - - - Mining slurry suction and discharge hose 10 5 2009 0

169
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
40094190 - - - Other 10 5 2009 0
400942 - - With fittings:
40094210 - - - Mining slurry suction and discharge hose 3 US 0
40094290 - - - Other 3 US 0
4010 Conveyor or transmission belts or belting, of
vulcanised rubber.
- Conveyor belts or belting:
401011 - - Reinforced only with metal:
40101110 - - - Of a width exceeding 20 cm 10 5 2009 0
40101190 - - - Other 10 5 2009 0
401012 - - Reinforced only with textile materials:
40101210 - - - Of a width exceeding 20 cm 10 5 2009 0
40101290 - - - Other 10 5 2009 0
401013 - - Reinforced only with plastics:
40101310 - - - Of a width exceeding 20 cm 10 5 2009 0
40101390 - - - Other 10 5 2009 0
401019 - - Other:
40101910 - - - Of a width exceeding 20 cm 10 5 2009 0
40101990 - - - Other 10 5 2009 0
- Transmission belts or belting:
40103100 - - Endless transmission belts of trapezoidal cross- 15 0
section (V-belts), V-ribbed, of an outside
circumference exceeding 60 cm but not exceeding
180 cm
40103200 - - Endless transmission belts of trapezoidal cross- 15 0
section (V-belts), other than V-ribbed, of an
outside circumference exceeding 60 cm but not
exceeding 180 cm
40103300 - - Endless transmission belts of trapezoidal cross- 15 0
section (V-belts), V-ribbed, of an outside
circumference exceeding 180 cm but not
exceeding 240 cm
40103400 - - Endless transmission belts of trapezoidal cross- 15 0
section (V-belts), other than V-ribbed, of an
outside circumference exceeding 180 cm but not
exceeding 240 cm
40103500 - - Endless synchronous belts, of an outside 10 5 2009 0
circumference exceeding 60 cm but not exceeding
150 cm
40103600 - - Endless synchronous belts, of an outside 10 5 2009 0
circumference exceeding 150 cm but not
exceeding 198 cm
40103900 - - Other 10 5 2009 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
4011 New pneumatic tyres, of rubber.
40111000 - Of a kind used on motor cars (including station 40 25 2012 JP 0
wagons and racing cars)
401120 - Of a kind used on buses or lorries:
40112010 - - Of a width not exceeding 450 mm 40 25 2012 0
40112090 - - Other 10 0
40113000 - Of a kind used on aircraft 5 US 0
40114000 - Of a kind used on motorcycles 40 35 2012 0
40115000 - Of a kind used on bicycles 50 35 2010 0
- Other, having a "herring-bone" or similar tread:
401161 - - Of a kind used on agricultural or forestry
vehicles and machines:
40116110 - - - Of a kind used on agricultural vehicles and 20 0
machines
40116120 - - - Of a kind used on earth moving machinery 20 0
40116190 - - - Other 20 0
401162 - - Of a kind used on construction or industrial
handling vehicles and machines and having a rim
size not exceeding 61 cm:
40116210 - - - Of a kind used on construction or industrial 20 0
handling vehicles
40116220 - - - Of a kind used on earth moving machinery 20 0
40116290 - - - Other 20 0
401163 - - Of a kind used on construction or industrial
handling vehicles and machines and having a rim
size exceeding 61 cm:
40116310 - - - Of a kind used on earth moving machinery 20 0
40116390 - - - Other 20 0
401169 - - Other:
40116910 - - - Of a kind used on vehicles of Chapter 87 20 0
40116920 - - - Of a kind used on earth moving machinery 20 0
40116990 - - - Other 20 0
- Other:
401192 - - Of a kind used on agricultural or forestry
vehicles and machines:
40119210 - - - Of a kind used on agricultural vehicles and 20 0
machines
40119220 - - - Of a kind used on earth moving machinery 20 0
40119290 - - - Other 20 0
401193 - - Of a kind used on construction or industrial
handling vehicles and machines and having a rim
size not exceeding 61 cm:

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40119310 - - - Of a kind used on construction or industrial 20 0
handling vehicles
40119320 - - - Of a kind used on earth moving machinery 20 0
40119390 - - - Other 20 0
401194 - - Of a kind used on construction or industrial
handling vehicles and machines and having a rim
size exceeding 61 cm:
40119410 - - - Of a kind used on earth moving machinery 20 0
40119490 - - - Other 20 0
401199 - - Other:
40119910 - - - Of a kind used on vehicles of Chapter 87 20 0
40119920 - - - Of a kind used on earth moving machinery 20 0
40119990 - - - Other, of a width exceeding 450 mm 10 0
4012 Retreaded or used pneumatic tyres of rubber; solid
or cushion tyres, tyre treads and tyre flaps, of
rubber.
- Retreaded tyres:
40121100 - - Of a kind used on motor cars (including station 40 30 2010 US 0
wagons and racing cars)
401212 - - Of a kind used on buses or lorries:
40121210 - - - Of a width not exceeding 450 mm 40 30 2010 US 0
40121290 - - - Other 10 0
40121300 - - Of a kind used on aircraft 5 US 0
401219 - - Other:
40121910 - - - Of a kind used on motorcycles 50 35 2012 US 0
40121920 - - - Of a kind used on bicycles 50 35 2012 US 0
40121930 - - - Of a kind used on earth moving machinery 20 0
40121940 - - - Of a kind used on other vehicles of Chapter 87 20 0
40121990 - - - Other 20 0
401220 - Used pneumatic tyres:
40122010 - - Of a kind used on motor cars (including station 50 25 2012 US 0
wagons, racing cars)
- - Of a kind used on buses or lorries:
40122021 - - - Of a width not exceeding 450 mm 50 25 2012 US 0
40122029 - - - Other 20 0
- - Of a kind used on aircraft:
40122031 - - - Suitable for retreading 5 US 0
40122039 - - - Other 5 US 0
40122040 - - Of a kind used on motorcycles and scooters 50 25 2012 US 0
40122050 - - Of a kind used on bicycles 50 25 2012 US 0
40122060 - - Of a kind used on earth moving machinery 20 0
40122070 - - Of a kind used on other vehicles of Chapter 87 20 0
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40122090 - - Other 20 0
401290 - Other:
- - Solid or cushion tyres of a kind used on
vehicles of Chapter 87:
40129001 - - - Solid tyres not exceeding 100 mm in external 30 0
diameter
40129002 - - - Solid tyres exceeding 100 mm but not 30 0
exceeding 250 mm in external diameter
40129003 - - - Solid tyres exceeding 250 mm in external 30 0
diameter, of a width not exceeding 450 mm, for
use on vehicles of heading 87.09
40129004 - - - Other solid tyres exceeding 250 mm in 30 0
external diameter, of a width not exceeding 450
mm
40129005 - - - Solid tyres exceeding 250 mm in external 10 5 2009 0
diameter, of a width exceeding 450 mm, for use on
vehicles of heading 87.09
40129006 - - - Other solid tyres exceeding 250 mm in 10 5 2009 0
external diameter, of a width exceeding 450 mm
40129011 - - - Cushion tyres of a width not exceeding 450 30 0
mm
40129012 - - - Cushion tyres of a width exceeding 450 mm 10 5 2009 0
- - Solid or cushion tyres of a kind used on earth
moving machinery:
40129021 - - - Solid tyres not exceeding 100 mm in external 30 0
diameter
40129022 - - - Solid tyres exceeding 100 mm but not 30 0
exceeding 250 mm in external diameter
40129023 - - - Solid tyres exceeding 250 mm in external 30 0
diameter, of a width not exceeding 450 mm
40129024 - - - Solid tyres exceeding 250 mm in external 10 5 2009 0
diameter, of a width exceeding 450 mm
40129031 - - - Cushion tyres of a width not exceeding 450 30 0
mm
40129032 - - - Cushion tyres of a width exceeding 450 mm 10 5 2009 0
- - Other solid or cushion tyres:
40129041 - - - Solid tyres not exceeding 100 mm in external 30 0
diameter
40129042 - - - Solid tyres exceeding 100 mm but not 30 0
exceeding 250 mm in external diameter
40129043 - - - Solid tyres exceeding 250 mm in external 30 0
diameter, of a width not exceeding 450 mm
40129044 - - - Solid tyres exceeding 250 mm in external 10 5 2009 0
diameter, of a width exceeding 450 mm

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40129051 - - - Cushion tyres of a width not exceeding 450 30 0
mm
40129052 - - - Cushion tyres of a width exceeding 450 mm 10 5 2009 0
40129060 - - Buffed tyres 30 0
40129070 - - Replaceable tyre treads of a width not 30 0
exceeding 450 mm
40129080 - - Tyre flaps 30 0
40129090 - - Other 10 5 2009 0
4013 Inner tubes, of rubber.
401310 - Of a kind used on motor cars (including station
wagons and racing cars), buses or lorries:
- - Of a kind used on motor cars:
40131011 - - - Suitable for fitting to tyres of width not 40 30 2012 0
exceeding 450 mm
40131019 - - - Suitable for fitting to tyres of width exceeding 10 0
450 mm
- - Of a kind used on buses or lorries:
40131021 - - - Suitable for fitting to tyres of width not 40 30 2012 0
exceeding 450 mm
40131029 - - - Suitable for fitting to tyres of width exceeding 10 0
450 mm
40132000 - Of a kind used on bicycles 50 35 2012 0
401390 - Other:
- - Of a kind used on earth moving machinery:
40139011 - - - Suitable for fitting to tyres of width not 30 20 2012 0
exceeding 450 mm
40139019 - - - Suitable for fitting to tyres of width exceeding 10 0
450 mm
40139020 - - Of a kind used on motorcycles or motor scooters 50 35 2012 0
- - Of a kind used on other vehicles of Chapter 87:
40139031 - - - Suitable for fitting to tyres of width not 30 0
exceeding 450 mm
40139039 - - - Suitable for fitting to tyres of width exceeding 10 0
450 mm
40139040 - - Of a kind used on aircraft 5 0
- - Other:
40139091 - - - Suitable for fitting to tyres of width not 30 0
exceeding 450 mm
40139099 - - - Suitable for fitting to tyres of width exceeding 10 0
450 mm
4014 Hygienic or pharmaceutical articles (including
teats), of vulcanised rubber other than hard
rubber, with or without fittings of hardened rubber.

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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
40141000 - Sheath contraceptives 10 5 2010 US 0
401490 - Other:
40149010 - - Teats for feeding bottles and similar kinds 10 0
40149020 - - Soothers 10 0
40149030 - - Ice or hot water bags 10 0
40149090 - - Other 10 0
4015 Articles of apparel and clothing accessories
(including gloves, mittens and mitts), for all
purposes, of vulcanised rubber other than hard
rubber.
- Gloves, mittens and mitts:
40151100 - - Surgical 20 0
40151900 - - Other 20 0
401590 - Other:
40159010 - - Diving suits 20 15 2008 0
40159020 - - Of a kind plated with lead for X-ray protection 10 0
40159090 - - Other 20 0
4016 Other articles of vulcanised rubber other than hard
rubber.
40161000 - Of cellular rubber 20 0
- Other:
401691 - - Floor coverings and mats:
40169110 - - - Mats 40 30 2012 0
40169190 - - - Other 40 30 2012 0
40169200 - - Erasers 20 0
401693 - - Gaskets, washers and other seals:
40169310 - - - Packing for electrolytic capacitors 3 US 0
40169390 - - - Other 3 US 0
40169400 - - Boat or dock fenders, whether or not inflatable 10 5 2009 0
40169500 - - Other inflatable articles 10 5 2009 CN 0
401699 - - Other:
- - - Parts and accessories for vehicles of Chapter
87:
40169911 - - - - For motor vehicles of headings 87.02, 87.03, 30 20 2011 US 0
87.04, 87.05 and 87.11
40169912 - - - - For motor vehicles of headings 87.09, 87.13, 10 0
87.15 and 87.16
40169913 - - - - Mudguards for bicycles 40 25 2010 US 0
40169914 - - - - Other bicycle parts 40 25 2010 US 0
40169915 - - - - Accessories for bicycles 40 25 2010 US 0
40169916 - - - - For carriages for disabled persons 10 0
40169919 - - - - Other 5 US 0
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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
40169920 - - - Parts and accessories of rotochutes of 5 US 0
heading 88.04
40169930 - - - Rubber bands 5 US 0
40169940 - - - Deck fenders 5 US 0
40169950 - - - Other articles of a kind used in machinery or 3 US 0
mechanical or electrical appliances, or for other
technical uses
- - - Other:
40169991 - - - - Rail pad 5 US 0
40169992 - - - - Structural bearings including bridge bearings, 5 US 0
other than rail pad
40169993 - - - - Rubber grommets and rubber covers for 5 US 0
automative wiring harness
40169994 - - - - Table mats and table covers 20 0
40169995 - - - - Stoppers for pharmaceutical use 3 US 0
40169999 - - - - Other 5 US 0
40170000 Hard rubber (for example, ebonite) in all forms, 10 0
including waste and scrap; articles of hard rubber
Section VIII - Raw hides and skins, leather,
furskins and articles thereof; saddlery and
harness; travel goods, handbags and similar
containers; articles of animal gut (other than silk –
worm gut)
41 Chapter 41 - Raw hides or skins (other than
furskins) and leather
4104 Tanned or crust hides and skins of bovine
(including buffalo) or equine animals, without hair
on, whether or not split, but not further prepared.
- In the wet state (including wet-blue):
410411 - - Full grains, unsplit; grain splits:
41041110 - - - Chrome-wet-blue hides and skins 3 NZ 0
41041120 - - - Bovine leather, vegetable pre-tanned 3 0
41041190 - - - Other 3 NZ 0
410419 - - Other:
41041910 - - - Chrome-wet-blue hides and skins 5 NZ 0
41041920 - - - Bovine leather, vegetable pre-tanned 3 0
41041990 - - - Other 5 NZ 0
- In the dry state (crust):
410441 - - Full grains, unsplit; grain splits:
41044110 - - - Crust vegetable (semi-tanned) hides and skins 5 AR 0
41044190 - - - Other 5 AR 0
410449 - - Other:
41044910 - - - Crust vegetable (semi-tanned) hides and skins 5 0
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41044990 - - - Other 5 0
4105 Tanned or crust skins of sheep or lambs, without
wool on, whether or not split, but not further
prepared.
410510 - In the wet state (including wet-blue):
41051010 - - Alum tanned 3 0
41051020 - - Vegetable pre-tanned 3 0
41051030 - - Chrome-wet-blue skins 3 NZ 0
41051090 - - Other 3 NZ 0
41053000 - In the dry state (crust) 5 0
4106 Tanned or crust hides and skins of other animals,
without wool or hair on, whether or not split, but
not further prepared.
- Of goats or kids:
410621 - - In the wet state (including wet-blue):
41062110 - - - Vegetable pre-tanned 5 0
41062120 - - - Chrome-wet-blue skins 5 0
41062190 - - - Other 5 0
41062200 - - In the dry state (crust) 5 0
- Of swine:
410631 - - In the wet state (including wet-blue):
41063110 - - - Chrome-wet-blue skins 10 5 2009 0
41063190 - - - Other 10 5 2009 0
410632 - - In the dry state (crust):
41063210 - - - Crust vegetable (semi-tanned) skins 10 5 2009 0
41063290 - - - Other 10 5 2009 0
410640 - Of reptiles:
41064010 - - - Vegetable pre-tanned 10 5 2009 0
41064020 - - - Chrome-wet-blue skins 10 5 2009 0
41064090 - - - Other 10 5 2009 0
- Other:
410691 - - In the wet state (including wet-blue):
41069110 - - - Chrome-wet-blue skins 5 0
41069190 - - - Other 5 0
410692 - - In the dry state (crust):
41069210 - - - Crust vegetable (semi-tanned) skins 5 0
41069290 - - - Other 5 0
4107 Leather further prepared after tanning or crusting,
including parchment-dressed leather, of bovine
(including buffalo) or equine animals, without hair
on, whether or not split, other than leather of
heading 41.14.

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- Whole hides and skins:
41071100 - - Full grains, unsplit 10 0
41071200 - - Grain splits 10 CE25 0
41071900 - - Other 10 0
- Other, including sides:
41079100 - - Full grains, unsplit 10 0
41079200 - - Grain splits 10 5 2012 CE25,NZ,US 0
41079900 - - Other 10 0
41120000 Leather further prepared after tanning or crusting, 10 0
including parchment-dressed leather, of sheep or
lamb, without wool on, whether or not split, other
than leather of heading 41.14.
4113 Leather further prepared after tanning or crusting,
including parchment-dressed leather, of other
animals, without wool or hair on, whether or not
split, other than leather of heading 41.14.
41131000 - Of goats or kids 10 0
41132000 - Of swine 10 5 2012 US 0
41133000 - Of reptiles 10 0
41139000 - Other 10 0
4114 Chamois (including combination chamois) leather;
patent leather and patent laminated leather;
metallised leather.
41141000 - Chamois (including combination chamois) leather 5 0
41142000 - Patent leather and patent laminated leather; 5 0
metallised leather
4115 Composition leather with a basis of leather or
leather fibre, in slabs, sheets or strip, whether or
not in rolls; parings and other waste of leather or of
composition leather, not suitable for the
manufacture of leather articles; leather dust,
powder and flour.
41151000 - Composition leather with a basis of leather or 5 0
leather fibre, in slabs, sheets or strip, whether or
not in rolls
41152000 - Parings and other waste of leather or of 5 0
composition leather, not suitable for the
manufacture of leather articles; leather dust,
powder and flour
42 Chapter 42 - Articles of leather; saddlery and
harness; travel goods, handbag and similar
containers, articles of animal gut (other than silk –
worm gut)

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42010000 Saddlery and harness for any animal (including 30 20 2010 AU 0
traces, leads, knee pads, muzzles, saddle cloths,
saddle bags, dog coats and the like), of any
material.
4202 Trunks, suit-cases, vanity-cases, executive-cases,
brief-cases, school satchels, spectacle cases,
binocular cases, camera cases, musical
instrument cases, gun cases, holsters and similar
containers; travelling-bags, insulated food or
beverages bags, toilet bags, rucksacks, handbags,
shopping-bags, wallets, purses, map-cases,
cigarette-cases, tobacco-pouches, tool bags,
sports bags, bottle-cases, jewellery boxes, powder-
boxes, cutlery cases and similar containers, of
leather or of composition leather, of sheeting of
plastics, of textile materials, of vulcanised fibre or
of paperboard, or wholly or mainly covered
- Trunks, suit-cases, vanity-cases, executive-
cases, brief-cases, school satchels and similar
containers:
420211 - - With outer surface of leather, of composition
leather or of patent leather:
42021110 - - - School satchels 40 25 2012 0
42021190 - - - Other 40 25 2012 0
420212 - - With outer surface of plastics or of textile
materials:
42021210 - - - School satchels 40 25 2010 US 0
42021290 - - - Other 40 25 2010 US 0
420219 - - Other:
42021910 - - - Of wood, iron, steel or zinc 40 25 2012 0
42021920 - - - Of nickel or aluminium 40 25 2012 0
42021990 - - - Other 40 25 2012 0
- Handbags, whether or not with shoulder strap,
including those without handle:
42022100 - - With outer surface of leather, of composition 40 25 2012 0
leather or of patent leather
42022200 - - With outer surface of plastic sheeting or of 40 25 2010 US 0
textile materials
42022900 - - Other 40 25 2012 0
- Articles of a kind normally carried in the pocket or
in the handbag:
42023100 - - With outer surface of leather, of composition 40 25 2012 0
leather or of patent leather

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42023200 - - With outer surface of plastic sheeting or of 40 25 2010 US 0
textile materials
42023900 - - Other 40 25 2012 0
- Other:
420291 - - With outer surface of leather, of composition
leather or of patent leather:
42029110 - - - Sport bags 40 25 2012 0
42029120 - - - Bowling bags 40 25 2012 0
42029190 - - - Other 40 25 2012 0
420292 - - With outer surface of plastic sheeting or of
textile materials:
42029210 - - - Bowling bags 40 25 2010 US 0
42029290 - - - Other 40 25 2010 US 0
420299 - - Other:
42029910 - - - Of copper 40 25 2012 0
42029920 - - - Of nickel 40 25 2012 0
42029930 - - - Of zinc 40 25 2012 0
42029940 - - - Of animal carving material or worked 40 25 2012 0
vegetable carving material or mineral origin
42029990 - - - Other 40 25 2012 0
4203 Articles of apparel and clothing accessories, of
leather or of composition leather.
42031000 - Articles of apparel 40 25 2012 0
- Gloves, mittens and mitts:
42032100 - - Specially designed for use in sports 20 0
420329 - - Other gloves, mittens and mitts:
42032910 - - - Protective work gloves 40 25 2012 0
42032990 - - - Other 40 25 2012 0
42033000 - Belts and bandoliers 40 25 2012 0
42034000 - Other clothing accessories 40 25 2012 0
42040000 Articles of leather or of composition leather of a 5 0
kind used in machinery or mechanical appliances
or for other technical uses.
4205 Other articles of leather or of composition leather.
42050010 - Boot laces; mats 20 PY 0
42050020 - Industrial safety belts and harnesses 20 PY 0
42050030 - Leather strings or cords for jewelry or for 20 PY 0
personal adornment
42050090 - Other 20 PY 0
4206 Articles of gut (other than silk-worm gut), of
goldbeater's skin, of bladders or of tendons.
42061000 - Catgut 0 0

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42069000 - Other 0 0
43 Chapter 43 - Furskins and artificial fur;
manufactures thereof
4302 Tanned or dressed furskins (including heads, tails,
paws and other pieces or cuttings), unassembled,
or assembled (without the addition of other
materials) other than those of heading 43.03.
- Whole skins, with or without head, tail or paws,
not assembled:
43021100 - - Of mink 5 0
43021300 - - Of lamb, the following: Astrakhan, Broadtail, 5 0
Caracul, Persian and similar lamb, Indian,
Chinese, Mongolian or Tibetan lamb
43021900 - - Other 0 NZ 0
43022000 - Heads, tails, paws and other pieces or cuttings, 0 0
not assembled
43023000 - Whole skins and pieces or cuttings thereof, 0 0
assembled
4303 Articles of apparel, clothing accessories and other
articles of furskin.
430310 - Articles of apparel and clothing accessories:
43031010 - - Clothing accessories 40 25 2012 0
43031020 - - Articles of apparel 40 25 2012 0
430390 - Other:
43039010 - - Sports bags 40 25 2012 0
43039020 - - Articles for industrial purposes 40 25 2012 0
43039090 - - Other 40 15 2012 0
4304 Artificial fur and articles thereof
43040010 - Artificial fur 30 25 2012 0
43040020 - Articles for industrial purposes 40 25 2012 0
- Other:
43040091 - - Sports bags 40 25 2012 0
43040099 - - Other 40 25 2012 0
Section IX - Wood and articles of wood; wood
charcoal; cork and articles of cork; anufactures of
straw, of esparto or of other plaiting materials;
baskestware and wickerwork
44 Chapter 44 - Wood and articles of wood; wood
charcoal

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4401 Fuel wood, in logs, in billets, in twigs, in faggots or
in similar forms; wood in chips or particles;
sawdust and wood waste and scrap, whether or
not agglomerated in logs, briquettes, pellets or
similar forms.
44011000 - Fuel wood, in logs, in billets, in twigs, in faggots 5 0
or in similar forms
- Wood in chips or particles:
44012100 - - Coniferous 5 0
44012200 - - Non-coniferous 5 0
44013000 - Sawdust and other wood waste and scrap, 5 0
whether or not agglomerated in logs, briquettes,
pellets or similar forms
44020000 Wood charcoal (including shell and nut charcoal), 5 0
whether or not agglomerated.
4403 Wood in the rough, whether or not stripped of bark
or sapwood, or roughly squared.
440310 - Treated with paint, stains, creosote or other
preservatives:
44031010 - - Baulks 0 NZ,UY 0
44031020 - - Sawlogs and veneer logs 0 NZ,UY 0
44031030 - - Pit-props (mine timber) in the round 0 NZ,UY 0
44031040 - - Poles, piles and other wood in the round 0 NZ,UY 0
44031090 - - Other 0 NZ,UY 0
440320 - Other, coniferous:
- - Damar Minyak:
44032011 - - - Pulpwood 0 UY 0
44032012 - - - Baulks 0 UY 0
44032013 - - - Sawlogs and veneer logs 0 UY 0
44032014 - - - Pit-props (mine timber) in the round 0 UY 0
44032015 - - - Poles, piles and other wood in the round 0 UY 0
44032019 - - - Other 0 UY 0
- - Podo:
44032021 - - - Pulpwood 0 UY 0
44032022 - - - Baulks 0 UY 0
44032023 - - - Sawlogs and veneer logs 0 UY 0
44032024 - - - Pit-props (mine timber) in the round 0 UY 0
44032025 - - - Poles, piles and other wood in the round 0 UY 0
44032029 - - - Other 0 UY 0
- - Sempilor:
44032031 - - - Pulpwood 0 UY 0
44032032 - - - Baulks 0 UY 0

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44032033 - - - Sawlogs and veneer logs 0 UY 0
44032034 - - - Pit-props (mine timber) in the round 0 UY 0
44032035 - - - Poles, piles and other wood in the round 0 UY 0
44032039 - - - Other 0 UY 0
- - Other:
44032091 - - - Pulpwood 0 NZ,UY 0
44032092 - - - Baulks 0 NZ,UY 0
44032093 - - - Sawlogs and veneer logs 0 NZ,UY 0
44032094 - - - Pit-props (mine timber) in the round 0 NZ,UY 0
44032095 - - - Poles, piles and other wood in the round 0 NZ,UY 0
44032099 - - - Other 0 NZ,UY 0
- Other, of tropical wood specified in Subheading
Note 1 to this Chapter:
440341 - - Dark Red Meranti, Light Red Meranti and
Meranti Bakau:
- - - Dark Red Meranti (Obar Suluk):
44034111 - - - - Pulpwood 0 0
44034112 - - - - Baulks 0 0
44034113 - - - - Sawlogs and veneer logs 0 0
44034114 - - - - Pit-props (mine timber) in the round 0 0
44034115 - - - - Poles, piles and other wood in the round 0 0
44034119 - - - - Other 0 0
- - - Light Red Meranti (Red Seraya):
44034121 - - - - Pulpwood 0 0
44034122 - - - - Baulks 0 0
44034123 - - - - Sawlogs and veneer logs 0 0
44034124 - - - - Pit-props (mine timber) in the round 0 0
44034125 - - - - Poles, piles and other wood in the round 0 0
44034129 - - - - Other 0 0
- - - Meranti Bakau:
44034131 - - - - Pulpwood 0 0
44034132 - - - - Baulks 0 0
44034133 - - - - Sawlogs and veneer logs 0 0
44034134 - - - - Pit-props (mine timber) in the round 0 0
44034135 - - - - Poles, piles and other wood in the round 0 0
44034139 - - - - Other 0 0
440349 - - Other:
- - - Kapur:
44034911 - - - - Pulpwood 0 0
44034912 - - - - Baulks 0 0
44034913 - - - - Sawlogs and veneer logs 0 0

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44034914 - - - - Pit-props (mine timber) in the round 0 0
44034915 - - - - Poles, piles and other wood in the round 0 0
44034919 - - - - Other 0 0
- - - Keruing:
44034921 - - - - Pulpwood 0 0
44034922 - - - - Baulks 0 0
44034923 - - - - Sawlogs and veneer logs 0 0
44034924 - - - - Pit-props (mine timber) in the round 0 0
44034925 - - - - Poles, piles and other wood in the round 0 0
44034929 - - - - Other 0 0
- - - Ramin:
44034931 - - - - Pulpwood 0 0
44034932 - - - - Baulks 0 0
44034933 - - - - Sawlogs and veneer logs, in the rough 0 0
44034934 - - - - Sawlogs and veneer logs, roughly squared 0 0
44034935 - - - - Pit-props (mine timber) in the round 0 0
44034936 - - - - Poles, piles and other wood in the round 0 0
44034939 - - - - Other 0 0
- - - Other, of the following tropical wood specified
in Subheading Note 1 to this Chapter:
44034991 - - - - Pulpwood 0 0
44034992 - - - - Baulks 0 0
44034993 - - - - Sawlogs and veneer logs 0 0
44034994 - - - - Pit-props (mine timber) in the round 0 0
44034995 - - - - Poles, piles and other wood in the round 0 0
44034999 - - - - Other 0 0
- Other:
440391 - - Of oak (Quercus spp.):
44039110 - - - Pulpwood 0 0
44039120 - - - Baulks 0 0
44039130 - - - Sawlogs and veneer logs 0 0
44039140 - - - Pit-props (mine timber) in the round 0 0
44039150 - - - Poles, piles and other wood in the round 0 0
44039190 - - - Other 0 0
440392 - - Of beech (Fagus spp.):
44039210 - - - Pulpwood 0 0
44039220 - - - Baulks 0 0
44039230 - - - Sawlogs and veneer logs 0 0
44039240 - - - Pit-props (mine timber) in the round 0 0
44039250 - - - Poles, piles and other wood in the round 0 0
44039290 - - - Other 0 0
184
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
440399 - - Other:
44039910 - - - Pulpwood 0 UY 0
44039920 - - - Baulks 0 UY 0
44039930 - - - Sawlogs and veneer logs 0 UY 0
44039940 - - - Pit-props (mine timber) in the round 0 UY 0
44039950 - - - Poles, piles and other wood in the round 0 UY 0
44039990 - - - Other 0 UY 0
4404 Hoopwood; split poles; piles, pickets and stakes of
wood, pointed but not sawn lengthwise; wooden
sticks, roughly trimmed but not turned, bent or
otherwise worked, suitable for the manufacture of
walking-sticks, umbrellas, tool handles or the like;
chipwood and the like.
44041000 - Coniferous 5 0
44042000 - Non-coniferous 5 0
44050000 Wood wool; wood flour. 5 0
4406 Railway or tramway sleepers (cross-ties) of wood.
44061000 - Not impregnated 0 0
44069000 - Other 0 0
4407 Wood sawn or chipped lengthwise, sliced or
peeled, whether or not planed, sanded or end-
jointed, of a thickness exceeding 6 mm.
440710 - Coniferous:
44071010 - - Planed 0 AU,CE25,NZ,UY 0
44071020 - - Sanded or end-jointed 0 AU,CE25,NZ,UY 0
44071090 - - Other 0 CE25,NZ,UY 0
- Of tropical wood specified in Subheading Note 1
to this Chapter:
440724 - - Virola, Mahogany (Swietenia spp.), Imbuia and
Balsa:
44072410 - - - Planed 0 0
44072420 - - - Sanded or end-jointed 0 0
44072490 - - - Other 0 0
440725 - - Dark Red Meranti, Light Red Meranti and
Meranti Bakau:
- - - Dark Red Meranti, Light Red Maranti:
44072511 - - - - Planed 0 0
44072512 - - - - Sanded or end-jointed 0 0
44072519 - - - - Other 0 0
- - - Meranti Bakau:
44072521 - - - - Planed 0 0
44072522 - - - - Sanded or end-jointed 0 0

185
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
44072529 - - - - Other 0 0
440726 - - White Lauan, White Meranti, White Seraya,
Yellow Meranti and Alan:
44072610 - - - Planed 0 0
44072620 - - - Sanded or end-jointed 0 0
44072690 - - - Other 0 0
440729 - - Other:
- - - Jelutong (Dyera spp.):
44072911 - - - - Planed 0 0
44072912 - - - - Sanded or end-jointed 0 0
44072919 - - - - Other 0 0
- - - Kapur (Dryobalanops spp.):
44072921 - - - - Planed 0 0
44072922 - - - - Sanded or end-jointed 0 0
44072929 - - - - Other 0 0
- - - Kempas (Koompassia spp.):
44072931 - - - - Planed 0 0
44072932 - - - - Sanded or end-jointed 0 0
44072939 - - - - Other 0 0
- - - Keruing (Dipterocarpus spp.):
44072941 - - - - Planed 0 0
44072942 - - - - Sanded or end-jointed 0 0
44072949 - - - - Other 0 0
- - - Ramin (Gonystylus spp.):
44072951 - - - - Planed 0 0
44072952 - - - - Sanded or end-jointed 0 0
44072959 - - - - Other 0 0
- - - Teak (Tectong spp.):
44072961 - - - - Teak decks, planed 0 0
44072962 - - - - Other, planed 0 0
44072963 - - - - Sanded or end-jointed 0 0
44072969 - - - - Other 0 0
- - - Balau (Shorea spp.):
44072971 - - - - Planed 0 0
44072972 - - - - Sanded or end-jointed 0 0
44072979 - - - - Other 0 0
- - - Mengkulang (Heritiera spp.):
44072981 - - - - Planed 0 0
44072982 - - - - Sanded or end-jointed 0 0
44072989 - - - - Other 0 0
- - - Other:
186
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - - - Jongkong and Merbau (Intsia spp.):
44072991 - - - - - Planed 0 0
44072992 - - - - - Sanded or end-jointed 0 0
44072993 - - - - - Other 0 0
- - - - Other:
44072994 - - - - - Planed 0 0
44072995 - - - - - Sanded or end-jointed 0 0
44072999 - - - - - Other 0 0
- Other:
440791 - - Of oak (Quercus spp.):
44079110 - - - Planed 0 0
44079120 - - - Sanded or end-jointed 0 0
44079190 - - - Other 0 0
440792 - - Of beech (Fagus spp.):
44079210 - - - Planed 0 0
44079220 - - - Sanded or end-jointed 0 0
44079290 - - - Other 0 0
440799 - - Other:
44079910 - - - Aguila wood, planed 0 UY 0
44079920 - - - Aguila wood, sanded or end-jointed 0 UY 0
44079930 - - - Other, planed 0 UY 0
44079940 - - - Other, sanded or end-jointed 0 UY 0
44079990 - - - Other 0 UY 0
4408 Sheets for veneering (including those obtained by
slicing laminated wood), for plywood or for other
similar laminated wood and other wood, sawn
lengthwise, sliced or peeled, whether or not
planed, sanded, spliced or end-jointed, of a
thickness not exceeding 6 mm.
440810 - Coniferous:
44081010 - - Cedar wood slats prepared for pencil 0 DO,HN 0
manufacture; radiata pinewood for blockboard
manufacturing
44081020 - - Other wood prepared for pencil manufacture 0 DO,HN 0
44081030 - - Face veneer sheets 0 0
44081090 - - Other 0 DO,HN 0
- Of tropical wood specified in Subheading Note 1
to this Chapter:
- - Dark Red Meranti, Light Red Meranti and
Meranti Bakau:
44083110 - - - Prepared for pencil manufacture 0 0
44083190 - - - Other 0 0

187
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
440839 - - Other:
44083910 - - - Jelutong wood slats prepared for pencil 0 0
manufacture
44083920 - - - Other wood prepared for pencil manufacture 0 0
44083990 - - - Other 0 0
440890 - Other:
44089010 - - Face veneer sheets 0 0
44089020 - - Other teak not used in the manufacture of 0 0
pencils
44089090 - - Other 0 0
4409 Wood (including strips and friezes for parquet
flooring, not assembled) continuously shaped
(tongued, grooved, rebated, chamfered, V-jointed,
beaded, moulded, rounded or the like) along any
of its edges, ends or faces, whether or not planed,
sanded or end-jointed.
44091000 - Coniferous 5 CN 0
440920 - Non-coniferous:
44092010 - - Teak strips for parquet flooring 5 0
44092020 - - Other strips for parquet flooring 5 0
44092030 - - Teak friezes for parquet flooring 5 0
44092090 - - Other 5 0
4410 Particle board and similar board (for example,
oriented strand board and waferboard) of wood or
other ligneous materials, whether or not
agglomerated with resins or other organic binding
substances.
- Oriented strand board and waferboard, of wood:
44102100 - - Unworked or not further worked than sanded 10 9 2008 US 0
44102900 - - Other 10 9 2008 NZ,US 0
- Other, of wood:
44103100 - - Unworked or not further worked than sanded 10 9 2008 NZ,US 0
44103200 - - Surface-covered with melamine-impregnated 10 9 2008 US 0
paper
44103300 - - Surface-covered with decorative laminates of 10 9 2008 US 0
plastics
44103900 - - Other 10 9 2008 US 0
44109000 - Other 10 9 2008 US 0
4411 Fibreboard of wood or other ligneous materials,
whether or not bonded with resins or other organic
substances.
- Fibreboard of a density exceeding 0.8 g/ m3:
44111100 - - Not mechanically worked or surface covered 10 9 2008 US 0

188
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
44111900 - - Other 10 9 2008 US 0
- Fibreboard of a density exceeding 0.5 g/ m3 but
not exceeding 0.8 g/ m3:
44112100 - - Not mechanically worked or surface covered 10 8 2008 AU,NZ,US 0
441129 - - Other:
44112910 - - - Wooden beading and mouldings, including 10 8 2008 NZ,US 0
moulded skirting and other moulded board
44112990 - - - Other 10 9 2008 NZ,US 0
- Fibreboard of a density exceeding 0.35 g/ m3 but
not exceeding 0.5 g/ m3:
44113100 - - Not mechanically worked or surface covered 10 9 2008 US 0
441139 - - Other:
44113910 - - - Wooden beading and mouldings, including 10 9 2008 US 0
moulded skirting and other moulded board
44113990 - - - Other 10 9 2008 US 0
- Other:
44119100 - - Not mechanically worked or surface covered 10 9 2008 US 0
441199 - - Other:
44119910 - - - Wooden beading and mouldings, including 10 9 2008 US 0
moulded skirting and other moulded board
44119990 - - - Other 10 9 2008 US 0
4412 Plywood, veneered panels and similar laminated
wood.
- Plywood consisting solely of sheets of wood,
each ply not exceeding 6 mm thickness:
441213 - - With at least one outer ply of tropical wood
specified in Subheading Note 1 to this Chapter:
44121310 - - - Plain 10 US 0
44121390 - - - Other 10 US 0
441214 - - Other, with at least one outer ply of non-
coniferous wood:
44121410 - - - Plain 10 DO,HN,US 0
44121490 - - - Other 10 DO,HN,US 0
441219 - - Other:
44121910 - - - Plain 10 9 2008 CN,NZ,US 0
44121990 - - - Other 10 9 2008 CN,NZ,US 0
- Other, with at least one outer ply of non-
coniferous wood:
44122200 - - With at least one ply of tropical wood specified 10 US 0
in Subheading Note 1 to this Chapter
44122300 - - Other, containing at least one layer of particle 10 9 2008 NZ,US 0
board

189
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
44122900 - - Other 10 9 2008 NZ,US 0
- Other:
44129200 - - With at least one ply of tropical wood specified 10 US 0
in Subheading Note 1 to this Chapter
44129300 - - Other, containing at least one layer of particle 10 9 2008 NZ,US 0
board
44129900 - - Other 10 9 2008 CN,NZ,US 0
44130000 Densified wood, in blocks, plates, strips or profile 5 CN 0
shapes.
44140000 Wooden frames for paintings, photographs, 40 25 2012 CN 0
mirrors or similar objects.
4415 Packing cases, boxes, crates, drums and similar
packings, of wood; cable-drums of wood; pallets,
box pallets and other load boards, of wood pallet
collars of wood.
44151000 - Cases, boxes, crates, drums and similar 30 20 2010 CN 0
packings; cable-drums
44152000 - Pallets, box pallets and other load boards; pallet 30 20 2010 0
collars
4416 Casks, barrels, vats, tubs and other coopers'
products and parts thereof, of wood including
staves.
44160010 - Staves 30 20 2010 0
44160090 - Other 30 20 2010 0
4417 Tools, tool bodies, tool handles, broom or brush
bodies and handles, of wood; boot or shoe lasts
and trees, of wood.
44170010 - Boot or shoe lasts 20 DO,HN 0
44170090 - Other 30 20 2010 CN,DO,HN 0
4418 Builders' joinery and carpentry of wood, including
cellular wood panels, assembled parquet panels,
shingles and shakes.
44181000 - Windows, French-windows and their frames 5 DO,HN 0
44182000 - Doors and their frames and thresholds 5 CN,DO,HN 0
44183000 - Parquet panels 5 0
44184000 - Shuttering for concrete constructional work 5 0
44185000 - Shingles and shakes 5 0
441890 - Other:
44189010 - - Cellular wood panels 5 3 2008 NZ 0
44189090 - - Other 5 3 2008 0
44190000 Tableware and kitchenware, of wood. 40 25 2012 DO,HN 0

190
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
4420 Wood marquetry and inlaid wood; caskets and
cases for jewellery or cutlery, and similar articles,
of wood; statuettes and other ornaments of wood;
wooden articles of furniture not falling in Chapter
94.
44201000 - Statuettes and other ornaments, of wood 40 20 2010 0
44209000 - Other 40 20 2010 0
4421 Other articles of wood.
44211000 - Clothes hangers 40 25 2012 0
442190 - Other:
44219010 - - Spools, cops and bobbins, sewing thread reels 20 PY 0
and the like
44219020 - - Match splints 40 25 2010 PY 0
44219030 - - Wooden pegs or pins for footwear 40 25 2010 PY 0
44219040 - - Candy-sticks, ice-cream sticks and ice-cream 40 25 2010 PY 0
spoons
44219050 - - Wood paving blocks 40 25 2010 PY 0
44219060 - - Blind and blind fittings 40 25 2010 PY 0
44219070 - - Fans and handscreens, frames and handles 40 25 2010 PY 0
therefor and parts of such frames and handles
- - Other:
44219091 - - - Horse and bullock gear 40 25 2010 CN,PY 0
44219092 - - - Prayer beads 40 25 2010 CN,PY 0
44219093 - - - Other beads 40 25 2010 CN,PY 0
44219094 - - - Toothpicks 40 25 2010 CN,PY 0
44219099 - - - Other 40 25 2010 CN,PY 0
45 Chapter 45 - Cork and articles of cork
4501 Natural cork, raw or simply prepared; waste cork;
crushed, granulated or ground cork.
45011000 - Natural cork, raw or simply prepared 5 0
45019000 - Other 5 0
45020000 Natural cork, debarked or roughly squared, or in 5 0
rectangular (including square) blocks, plates,
sheets or strip (including sharp-edged blanks for
corks or stoppers).
4503 Articles of natural cork.
45031000 - Corks and stoppers 20 0
45039000 - Other 20 0
4504 Agglomerated cork (with or without a binding
substance) and articles of agglomerated cork.
45041000 - Blocks, plates, sheets and strip; tiles of any 10 CN 0
shape; solid cylinders, including discs
45049000 - Other 20 0
191
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
46 Chapter 46 - Manufactures of straw, of esparto or
of other plaiting materials; basketware and
wickerwork
4601 Plaits and similar products of plaiting materials,
whether or not assembled into strips; plaiting
materials, plaits and similar products of plaiting
materials, bound together in parallel strands or
woven, in sheet form, whether or not being
finished articles (for example, mats, matting,
screens).
460120 - Mats, matting and screens of vegetable materials:
46012010 - - Mats and matting 30 20 2012 CN 0
46012020 - - Screens 30 20 2012 0
- Other:
460191 - - Of vegetable materials:
46019110 - - - Plaits and similar products of plaiting 30 20 2012 0
materials, whether or not assembled or not
assembled into strips
46019190 - - - Other 30 20 2012 0
460199 - - Other:
46019910 - - - Mats and matting 30 20 2012 0
46019920 - - - Plaits and similar products of plaiting 30 20 2012 0
materials, whether or not assembled or not
assembled into strips
46019990 - - - Other 30 20 2012 0
4602 Basketwork, wickerwork and other articles, made
directly to shape from plaiting materials or made
up from goods of heading 46.01; articles of loofah.
460210 - Of vegetable materials:
46021010 - - Of rattan 30 20 2012 CN 0
46021020 - - Of bamboo 30 20 2012 CN 0
46021090 - - Other 30 20 2012 0
46029000 - Of other materials 30 20 2012 CN 0
Section X - Pulp of wood or of other fibrous
cellulosic material; recovered (waste and scrap)
paper or paperboard; paper and paperboard and
articles thereof
47 Chapter 47 - Pulp or wood or of other fibrous
cellulosic material; recovered (waste and scrap)
paper or paperboard
47010000 Mechanical wood pulp. 1 NZ,US 0
4702 Chemical wood pulp, dissolving grades.
47020010 - Used in the manufacture of rayon fibre 1 CA,US 0

192
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
47020090 - Other 1 CA,US 0
4703 Chemical wood pulp, soda or sulphate, other than
dissolving grades.
- Unbleached:
47031100 - - Coniferous 1 NZ,US 0
47031900 - - Non-coniferous 1 NZ,US 0
- Semi-bleached or bleached:
47032100 - - Coniferous 1 AR,CA,CE25,NZ,U 0
S
47032900 - - Non-coniferous 1 CA,NZ,US 0
4704 Chemical wood pulp, sulphite, other than
dissolving grades.
- Unbleached:
47041100 - - Coniferous 1 US 0
47041900 - - Non-coniferous 1 US 0
- Semi-bleached or bleached:
47042100 - - Coniferous 1 NZ,US 0
47042900 - - Non-coniferous 1 NZ,US 0
47050000 Wood pulp obtained by a combination of 1 CA,US 0
mechanical and chemical pulping processes.
4706 Pulps of fibres derived from recovered (waste and
scrap) paper or paperboard or of other fibrous
cellulosic material.
47061000 - Cotton linters pulp 1 US 0
47062000 - Pulps of fibres derived from recovered (waste 1 US 0
and scrap) paper or paperboard
- Other:
47069100 - - Mechanical 1 US 0
47069200 - - Chemical 1 US 0
47069300 - - Semi-chemical 1 US 0
4707 Recovered (waste and scrap) paper or paperboard.
47071000 - Unbleached kraft paper or paperboard or 3 1 2009 NZ,US 0
corrugated paper or paperboard
47072000 - Other paper of paperboard made mainly of 3 1 2009 NZ,US 0
bleached chemical pulp, not coloured in the mass
47073000 - Paper or paperboard made mainly of mechanical 3 2 2008 US 0
pulp (for example, newspapers, journals and
similar printed matter)
47079000 - Other, including unsorted waste and scrap 3 2 2008 NZ,US 0
48 Chapter 48 - Paper and paperboard; articles of
paper pulp, of paper or of paperboard
4801 Newsprint, in rolls or sheets.

193
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
48010010 - Weighing not more than 55 g/ m2 35 20 2012 CA,NZ,US 0
48010090 - Other 35 20 2012 CA,NZ,US 0
4802 Uncoated paper and paperboard, of a kind used
for writing, printing or other graphic purposes, and
non perforated punch-cards and punch tape
paper, in rolls or rectangular (including square)
sheets, of any size, other than paper of heading
48.01 or 48.03; hand-made paper and paperboard.
48021000 - Hand-made paper and paperboard 35 20 2012 US 0
48022000 - Paper and paperboard of a kind used as a base 5 US 0
for photo-sensitive, heat-sensitive or electro-
sensitive paper or paperboard
480230 - Carbonising base paper:
48023010 - - Weighing less than 20 g/m2 5 US 0
48023090 - - Other 5 US 0
48024000 - Wallpaper base 10 US 0
- Other paper and paperboard, not containing
fibres obtained by a mechanical process or chemi-
mechanical process or of which not more than
10% by weight of the total fibre content consists of
such fibres:
480254 - - Weighing less than 40 g/ m2:
48025410 - - - Used in the manufacture of gypsum boards 35 20 2012 US 0
and computer cards or paper
48025420 - - - Aluminium base paper 5 US 0
48025430 - - - Other printing, writing or photocopy papers 40 25 2012 US 0
and of a kind used for graphic purposes
48025490 - - - Other 35 20 2012 US 0
480255 - - Weighing 40 g/ m2 or more but not more than
150 g/ m2, in rolls:
48025510 - - - For printing banknotes; used in the 35 20 2012 US 0
manufacture of gypsum boards and computer
cards or paper
48025520 - - - Fancy paper and paperboard including with 35 20 2012 US 0
watermarks, granitized felt finish, fibres or blend of
specks and vellum antique finish
48025530 - - - Aluminium base paper 5 US 0
48025540 - - - Other printing, writing or photocopy papers 40 25 2012 US 0
and of a kind used for graphic purposes
48025590 - - - Other 35 20 2012 US 0
480256 - - Weighing 40 g/ m2 or more but not more than
150 g/ m2 , in sheets with one side not exceeding
435 mm and the other side not exceeding 297 mm
in the unfolded state:

194
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
48025610 - - - For printing banknotes; used in the 35 25 2011 US 0
manufacture of gypsum boards and computer
cards or paper
48025620 - - - Fancy paper and paperboard including with 35 25 2011 US 0
watermarks, granitized felt finish, fibres or blend of
specks and vellum antique finish
48025630 - - - Other printing, writing or photocopy papers 40 25 2012 US 0
and of a kind used for graphic purposes
48025690 - - - Other 35 20 2012 US 0
480257 - - Other, weighing 40 g/ m2 or more but not more
than 150 g/ m2:
48025710 - - - For printing banknotes; used in the 35 20 2012 US 0
manufacture of gypsum boards and computer
cards or paper
48025720 - - - Fancy paper and paperboard including with 35 20 2012 US 0
watermarks, granitized felt finish, fibers or blend of
specks and vellum antique finish
48025730 - - - Other printing, writing or photocopy papers 40 25 2012 US 0
and of a kind used for graphic purposes
48025790 - - - Other 35 20 2012 US 0
480258 - - Weighing more than 150 g/ m2:
48025810 - - - Used in the manufacture of gypsum boards 35 20 2012 US 0
and computer cards or paper
48025820 - - - Fancy paper and paperboard including with 35 20 2012 US 0
watermarks, granitized felt finish, fibers or blend of
specks and vellum antique finish
48025830 - - - Other printing, writing or photocopy papers 40 25 2012 US 0
and of a kind used for graphic purposes
48025890 - - - Other 35 20 2012 US 0
- Other paper and paperboard, of which more than
10% by weight of the total fibre content consists of
fibres obtained by a mechanical or chemi-
mechanical process:
480261 - - In rolls:
48026110 - - - Aluminium paper base 5 CA,US 0
48026120 - - - For printing banknotes; manufacture of 35 20 2012 CA,US 0
gypsum boards and computer cards or paper
48026130 - - - Other printing, writing or photocopy papers 40 25 2012 CA,US 0
and of a kind used for graphic purposes
48026190 - - - Other 35 20 2012 CA,US 0
480262 - - In sheets with one side not exceeding 435 mm
and the other side not exceeding 297 mm in the
unfolded state:
48026210 - - - Aluminium paper base 5 CA,US 0

195
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
48026220 - - - For printing banknotes; manufacture of 35 20 2012 CA,US 0
gypsum boards and computer cards or paper
48026230 - - - Other printing, writing or photocopy papers 40 25 2012 CA,US 0
and of a kind used for graphic purposes
48026290 - - - Other 35 20 2012 CA,US 0
480269 - - Other:
48026910 - - - Aluminium paper base 5 CA,US 0
48026920 - - - For printing banknotes; manufacture of 35 20 2012 CA,US 0
gypsum boards and computer cards or paper
48026930 - - - Other printing, writing or photocopy papers 40 25 2011 CA,US 0
and of a kind used for graphic purposes
48026990 - - - Other 35 20 2012 CA,US 0
4803 Toilet or facial tissue stock, towel or napkin stock
and similar paper of a kind used for household or
sanitary purposes, cellulose wadding and webs of
cellulose fibres, whether or not creped, crinkled,
embossed, perforated, surface-coloured, surface-
decorated or printed, in rolls or sheets.
48030010 - Cellulose wadding not further worked than being 40 20 2012 US 0
coloured or marbled throughout the mass
48030020 - Tissue paper 40 20 2012 NZ,US 0
48030090 - Other 40 20 2012 US 0
4804 Uncoated kraft paper and paperboard, in rolls or
sheets, other than that of heading 48.02 or 48.03.
- Kraftliner:
48041100 - - Unbleached 18 15 2012 CA,NZ,US 0
48041900 - - Other 20 18 2009 CA,NZ 0
- Sack kraft paper:
480421 - - Unbleached:
48042110 - - - For making cement bags 5 CA,JP,US 0
48042190 - - - Other 30 20 2012 AU,CA,JP,US 0
480429 - - Other:
48042910 - - - Composite papers 20 0
48042990 - - - Other 20 0
- Other kraft paper and paperboard weighing 150
g/ m2 or less:
480431 - - Unbleached:
48043110 - - - Electrical grade insulating Kraft paper 10 5 2012 0
48043120 - - - Kraft paper in rolls of a width of 209 mm for 10 0
use as wrapper in dynamite sticks
48043130 - - - Of a wet strength 40 g to 60 g, for plywood 10 0
adhesive tape
48043190 - - - Other 20 0

196
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
480439 - - Other:
48043910 - - - Of a wet strength 40 g to 60 g, for plywood 10 NZ 0
adhesive tape
48043990 - - - Other 20 18 2009 NZ 0
- Other kraft paper and paperboard weighing more
than 150 g/ m2 but less than 225 g/ m2:
480441 - - Unbleached:
48044110 - - - Electrical grade insulating kraft paper 5 US 0
48044190 - - - Other 27 20 2011 US 0
48044200 - - Bleached uniformly throughout the mass and of 27 20 2011 US 0
which more than 95% by weight of the total fibre
content consists of wood fibres obtained by a
chemical process
48044900 - - Other 27 20 2011 US 0
- Other kraft paper and paperboard weighing 225
g/ m2 or more:
480451 - - Unbleached:
48045110 - - - Electrical grade insulating Kraft paper; 10 5 2012 0
pressboard weighing 600 g/ m2 or more
48045120 - - - Kraft paper in rolls of a width of 209 mm for 27 20 2011 US 0
use as wrapper in dynamite sticks
48045130 - - - Of a wet strength 40 g to 60 g, for plywood 10 0
adhesive tape
48045190 - - - Other 27 20 2011 US 0
48045200 - - Bleached uniformly throughout the mass and of 27 20 2011 US 0
which more than 95% by weight of the total fibre
content consists of wood fibres obtained by a
chemical process
48045900 - - Other 27 20 2011 US 0
4805 Other uncoated paper and paperboard, in rolls or
sheets, not further worked or processed than as
specified in Note 3 to this Chapter.
- Fluting paper:
48051100 - - Semi-chemical fluting paper 10 US 0
48051200 - - Straw fluting paper 10 US 0
48051900 - - Other 10 US 0
- Testliner (recycled liner board):
48052400 - - Weighing 150 g/ m2 or less 10 US 0
48052500 - - Weighing more than 150 g/ m2 10 US 0
480530 - Sulphite wrapping paper:
48053010 - - Coloured match wrapping paper 10 US 0
48053090 - - Other 10 US 0
48054000 - Filter paper and paperboard 10 US 0

197
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
48055000 - Felt paper and paperboard 10 US 0
- Other:
480591 - - Weighing 150 g/ m2 or less:
48059110 - - - Paper used as interleaf material for the 10 5 2012 0
packing of flat glass products, with a resin content
of not more than 0.6%
48059120 - - - Blotting paper 20 0
48059130 - - - Joss paper 27 20 2011 US 0
48059190 - - - Other 10 5 2012 0
48059200 - - Weighing more than 150 g/ m2 but less than 10 CA,US 0
225g/m2
48059300 - - Weighing 225 g/ m2 or more 10 CA,US 0
4806 Vegetable parchment, greaseproof papers, tracing
papers and glassine and other glaz transparent or
translucent papers, in rolls or sheets.
48061000 - Vegetable parchment 3 US 0
48062000 - Greaseproof papers 10 0
48063000 - Tracing papers 3 US 0
48064000 - Glassine and other glazed transparent or 5 US 0
translucent papers
48070000 Composite paper or paperboard (made by sticking 20 0
flat layers of paper or paperboar together with an
adhesive), not surface-coated or impregnated,
whether or not internally reinforced, in rolls or
sheets.
4808 Paper or paperboard, corrugated (with or without
glued flat surface sheets), creped, crinkled,
embossed or perforated, in rolls or sheets, other
than paper of the kind described in heading 48.03.
48081000 - Corrugated paper and paperboard, whether or 10 US 0
not perforated
48082000 - Sack kraft paper, creped or crinkled, whether or 10 US 0
not embossed or perforated
48083000 - Other kraft paper, creped or crinkled, whether or 10 US 0
not embossed or perforated
480890 - Other:
48089010 - - Embossed paper including fancy paper used for 10 US 0
the manufacture of writing, printing, lining or
covering paper
48089090 - - Other 10 US 0
4809 Carbon paper, self-copy paper and other copying
or transfer papers (including coated or
impregnated paper for duplicating stencils or offset
plates), whether or not printed, in rolls or sheets.

198
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
480910 - Carbon or similar copying papers:
48091010 - - Carbon paper 20 0
48091090 - - Other 20 0
48092000 - Self-copy paper 10 US 0
48099000 - Other 20 0
4810 Paper and paperboard, coated on one or both
sides with kaolin (China clay) or other inorganic
substances, with or without a binder, and with no
other coating, whether or not surface-coloured,
surface-decorated or printed, in rolls or rectangular
(including square) sheets, of any size.
- Paper and paperboard of a kind used for writing,
printing or other graphic purposes, not containing
fibres obtained by a mechanical or chemi-
mechanical process or of which not ore than 10%
by weight of the total fibre content consists of such
fibres:
481013 - - In rolls:
48101310 - - - Aluminium paper base 5 CE25,JP,US 0
48101320 - - - Art paper 10 CE25,JP,US 0
48101330 - - - Paper and paperboard of a kind used as a 5 CE25,JP,US 0
base for photo-sensitive, heat-sensitive or electro-
sensitive paper or paperboard
48101390 - - - Other 10 CE25,JP,US 0
481014 - - In sheets with one side not exceeding 435 mm
and the other side not exceeding 297 mm in the
unfolded state:
48101410 - - - Paper and paperboard of a kind used as a 5 JP,US 0
base for photo-sensitive, heat-sensitive or electro-
sensitive paper or paperboard
48101420 - - - Aluminium paper base 5 JP,US 0
48101430 - - - Paper intended for printing securities, 10 JP,US 0
coupons, cheques or similar articles, except bank
notes
48101440 - - - Art paper 10 JP,US 0
48101490 - - - Other 10 JP,US 0
481019 - - Other:
48101910 - - - Paper and paperboard of a kind used as a 5 CE25,US 0
base for photo-sensitive, heat-sensitive or electro-
sensitive paper or paperboard
48101920 - - - Aluminium paper base 5 CE25,US 0
48101930 - - - Paper intended for printing securities, 10 CE25,US 0
coupons, cheques and similar articles, except
bank notes

199
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
48101940 - - - Coated paper and paperboard used for inkjet 10 CE25,US 0
printing
48101990 - - - Other 10 CE25,US 0
- Paper and paperboard of a kind used for writing,
printing or other graphic purposes, of which more
than 10% by weight of the total fibre content
consists of fibres obtained by a mechanical or
chemi-mechanical process:
481022 - - Light-weight coated paper:
48102210 - - - Paper and paperboard of a kind used as a 5 CA,US 0
base for photo-sensitive, heat-sensitive or electro-
sensitive paper or paperboard
48102220 - - - Aluminium paper base 5 CA,US 0
48102290 - - - Other 10 CA,US 0
481029 - - Other:
48102910 - - - Paper and paperboard of a kind used as a 5 CA,US 0
base for photo-sensitive, heat-sensitive or electro-
sensitive paper or paperboard
48102920 - - - Aluminium paper base 5 CA,US 0
48102930 - - - Art paper 10 CA,US 0
48102990 - - - Other 10 CA,US 0
- Kraft paper and paperboard, other than that of a
kind used for writing, printing or other graphic
purposes:
481031 - - Bleached uniformly throughout the mass and of
which more than 95% by weight of the total fibre
content consists of wood fibres obtained by a
chemical process, and weighing 150 g/ m2 or less:
48103110 - - - Paper and paperboard, coated or surface- 10 US 0
coloured for use in manufacture of computer cards
or paper
48103190 - - - Other 10 US 0
481032 - - Bleached uniformly throughout the mass and of
which more than 95% by weight of the total fibre
content consists of wood fibres obtained by a
chemical process, and weighing more than 150 g/
m2:
48103210 - - - Paper and paperboard, coated or surface- 10 5 2010 US 0
coloured for used in manufacture of computer
cards or paper
48103290 - - - Other 10 5 2010 US 0
481039 - - Other:

200
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
48103910 - - - Paper and paperboard, coated or surface- 10 US 0
coloured for use in manufacture of computer cards
or paper
48103990 - - - Other 10 US 0
- Other paper and paperboard:
481092 - - Multi-ply:
48109210 - - - Grey backboard 10 NZ,US 0
48109220 - - - Paper and paperboard, coated or surface- 10 NZ,US 0
coloured for use in manufacture of computer cards
or paper
48109290 - - - Other 10 NZ,US 0
481099 - - Other:
48109910 - - - Paper and paperboard, coated or surface- 10 SV,US 0
coloured for use in manufacture of computer cards
or paper
48109990 - - - Other 10 US 0
4811 Paper, paperboard, cellulose wadding and webs of
cellulose fibres, coated, impregnated, covered,
surface-coloured, surface-decorated or printed, in
rolls or rectangular (including square) sheets, of
any size, other than goods of the kind described in
heading 48.03, 48.09 or 48.10.
48111000 - Tarred, bituminised or asphalted paper and 10 5 2012 CA 0
paperboard
- Gummed or adhesive paper and paperboard
48114100 - - Self-adhesive 15 CA 0
48114900 - - Other 15 CA 0
- Paper and paperboard, coated, impregnated or
covered with plastics (excluding adhesives):
48115100 - - Bleached, weighing more than 150 g/ m2 15 CA,US 0
48115900 - - Other 15 CA 0
48116000 - Paper and paperboard, coated, impregnated or 15 CA 0
covered with wax, paraffin wax, stearin, oil or
glycerol
481190 - Other paper, paperboard, cellulose wadding and
webs of cellulose fibres:
48119010 - - Paper and paperboard, coated or covered with 10 8 2008 CA,CO,US 0
aluminium foils on the inner side and bearing
marks or words which indicate that they are used
for containing milk
48119020 - - Aluminium paper base 5 CA,CO 0
48119090 - - Other 10 5 2010 CA,CO,SV,US 0
48120000 Filter blocks, slabs and plates, of paper pulp. 0 US 0

201
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
4813 Cigarette paper, whether or not cut to size or in the
form of booklets or tubes.
48131000 - In the form of booklets or tubes 30 20 2012 US 0
48132000 - In rolls of a width not exceeding 5cm 30 20 2012 US 0
48139000 - Other 30 20 2012 US 0
4814 Wallpaper and similar wall coverings; window
transparencies of paper.
48141000 - "Ingrain" paper 35 25 2010 US 0
48142000 - Wallpaper and similar wall coverings, consisting 35 25 2010 US 0
of paper coated or covered, on the face side, with
a grained, embossed, coloured, design-printed or
otherwise decorated layer of plastics
48143000 - Wallpaper and similar wall coverings, consisting 35 25 2010 US 0
of paper covered, on the face side, with plaiting
material, whether or not bound together in parallel
strands or woven
481490 - Other:
48149010 - - Wallpaper and similar wall coverings, consisting 35 25 2010 US 0
of grained, embossed, surface- coloured, design-
printed, or otherwise surface-decorated paper,
coated or covered with transparent protective
plastics
48149090 - - Other 30 20 2012 US 0
48150000 Floor coverings on a base of paper or of 35 25 2010 US 0
paperboard, whether or not cut to size.
4816 Carbon paper, self-copy paper and other copying
or transfer papers (other than those of heading
48.09), duplicator stencils and offset plates, of
paper, whether or not put up in boxes.
48161000 - Carbon or similar copying papers 20 0
48162000 - Self-copy paper 10 US 0
48163000 - Duplicator stencils 20 0
481690 - Other:
48169010 - - Heat transfer paper 15 0
48169020 - - Offset plates of paper 10 US 0
48169090 - - Other 20 0
4817 Envelopes, letter cards, plain postcards and
correspondence cards, of paper or paperboard;
boxes, pouches, wallets and writing compendiums,
of paper or paperboard, containing an assortment
of paper stationery.
48171000 - Envelopes 35 25 2010 US 0
48172000 - Letter cards, plain postcards and 35 25 2010 US 0
correspondence cards

202
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
48173000 - Boxes, pouches, wallets and writing 35 25 2010 US 0
compendiums, of paper or paperboard, containing
an assortment of paper stationery
4818 Toilet paper and similar paper, cellulose wadding
or webs of cellulose fibres, of a kind used for
household or sanitary purposes, in rolls of a width
not exceeding 36 cm, or cut to size or shape;
handkerchiefs, cleansing tissues, towels,
tablecloths, serviettes, napkins for babies,
tampons, bed sheets and similar household,
sanitary or hospital articles, articles of apparel and
clothing accessories, of paper pulp, paper,
cellulose wadding or webs of cellulose fibres.
48181000 - Toilet paper 33 18 2012 NZ,SV,US 0
48182000 - Handkerchiefs, cleansing or facial tissues and 33 18 2012 NZ,SV,US 0
towels
48183000 - Tablecloths and serviettes 35 20 2012 SV,US 0
481840 - Sanitary towels and tampons, napkins and
napkin liners for babies and similar sanitary
articles:
48184010 - - Napkins and napkin liners for babies and similar 30 20 2012 CO,US 0
sanitary articles
48184020 - - Sanitary towels, tampons and similar articles 30 20 2012 CO,SV,US 0
481850 - Articles of apparel and clothing accessories:
48185010 - - Surgical face masks 35 20 2012 US 0
48185090 - - Other 35 20 2012 US 0
48189000 - Other 35 20 2012 US 0
4819 Cartons, boxes, cases, bags and other packing
containers, of paper, paperboard, cellulose
wadding or webs of cellulose fibres; box files, letter
trays, and similar articles, of paper or paperboard,
of a kind used in offices, shops or the like.
48191000 - Cartons, boxes and cases, of corrugated paper 20 15 2010 DO,HN,NZ,SV,US 0
or paperboard
481920 - Folding cartons, boxes and cases, of non-
corrugated paper or paperboard:
48192010 - - Boxes 30 15 2012 US 0
48192090 - - Other 30 20 2012 SV,US 0
48193000 - Sacks and bags having a base of a width of 40 30 20 2012 US 0
cm or more
48194000 - Other sacks and bags, including cones 30 20 2012 SV,US 0
48195000 - Other packing containers, including record 30 20 2012 US 0
sleeves

203
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
48196000 - Box files, letter trays, storage boxes and similar 30 20 2012 US 0
articles, of a kind used in offices, shops or the like
4820 Registers, account books, note books, order
books, receipt books, letter pads, memorandum
pads, diaries and similar articles, exercise books,
blotting-pads, binders (loose-leaf or other), folders,
file covers, manifold business forms, interleaved
carbon sets and other articles of stationery, of
paper or paperboard; albums for samples or for
collections and book covers, of paper or
paperboard.
48201000 - Registers, account books, note books, order 35 25 2010 US 0
books, receipt books, letter pads, memorandum
pads, diaries and similar articles
48202000 - Exercise books 35 25 2010 SV,US 0
48203000 - Binders (other than book covers), folders and file 35 25 2010 US 0
covers
48204000 - Manifold business forms and interleaved carbon 35 25 2010 US 0
sets
48205000 - Albums for samples or for collections 35 25 2010 US 0
48209000 - Other 35 25 2010 CN,US 0
4821 Paper or paperboard labels of all kinds, whether or
not printed.
482110 - Printed:
48211010 - - Labels that form part of packing for jewellery or 30 20 2012 AU,US 0
for small objects of personal adornment or for
articles of personal use normally carried in the
pocket, in the handbag or on the person
48211090 - - Other 30 20 2012 AU,US 0
482190 - Other:
48219010 - - Labels that form part of packing for jewellery or 30 20 2012 US 0
for small objects of personal adornment or for
articles of personal use normally carried in the
pocket, in the handbag or on the person
48219090 - - Other 30 20 2012 US 0
4822 Bobbins, spools, cops and similar supports of
paper pulp, paper or paperboard (whether or not
perforated or hardened).
48221000 - Of a kind used for winding textile yarn 5 0
48229000 - Other 5 0
4823 Other paper, paperboard, cellulose wadding and
webs or cellulose fibres, cut to size or shape; other
articles of paper pulp, paper, paperboard, cellulose
wadding or webs of cellulose fibres.

204
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Gummed or adhesive paper, in strips or rolls:
482312 - - Self-adhesive:
48231210 - - - Gummed sterilisation indicators (autoclave 20 US 0
tapes)
48231290 - - - Other 20 US 0
48231900 - - Other 20 US 0
482320 - Filter paper and paperboard:
48232010 - - Filter paper weighing less than 150 g/ m2 10 US 0
48232090 - - Other 10 US 0
482340 - Rolls, sheets and dials, printed for self-recording
apparatus:
- - For electro-medical apparatus:
48234011 - - - Cardiograph recording paper 0 US 0
48234019 - - - Other 0 US 0
48234090 - - Other 0 US 0
48236000 - Trays, dishes, plates, cups and the like, of paper 35 20 2012 DO,HN,US 0
or paperboard
482370 - Moulded or pressed articles of paper pulp:
48237010 - - Gaskets and washers 5 US 0
48237090 - - Other 10 US 0
482390 - Other:
48239010 - - Joss paper 30 20 2012 US 0
48239020 - - Sterilization indicators, not gummed; cocooning 20 US 0
frames for silk-worms
- - Cards for office machines:
48239031 - - - Unpunched cards for office punched card 30 20 2012 US 0
machines, whether or not in strips
48239039 - - - Other 30 20 2012 US 0
48239040 - - Telegraph or teleprinter paper in strips or rolls 20 US 0
48239050 - - Display cards for jewellery or for small objects 30 20 2012 US 0
of personal adornment or for articles of personal
use normally carried in the pocket, in the handbag
or on the person
48239060 - - Cup stock board; (i.e polyethylene coated 30 20 2012 US 0
paperboard used for the manufacture of paper cup
bottoms), in reels of a width of less than 10 cm;
die-cut polyethylene (PE) coated paperboard for
paper-cup making; coated paper and paperboard
used for inkjet printing
48239070 - - Paper tube set for the manufacture of fireworks 30 20 2012 US 0
48239080 - - Paper used as interleaf material for separating 20 US 0
in-process battery plates
- - Other:

205
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
48239091 - - - Base paper of printed cork tipping for 20 US 0
cigarettes industry
48239092 - - - Silicone paper 30 20 2012 US 0
48239093 - - - Punched jacquard cards 30 20 2012 US 0
48239094 - - - Fans and handscreens, with paper mounts or 30 20 2012 US 0
leaves and frames of any materials, and
separately imported mounts
48239095 - - - Other, cut to size or shape, in strips, rolls or 30 20 2012 US 0
sheets
48239096 - - - Cellulose wadding and webs of cellulose fibre, 30 20 2012 US 0
coloured or marbled throughout the mask
48239097 - - - Articles of planting 30 20 2012 US 0
48239098 - - - Other, cut to size or shape, other than in 30 20 2012 US 0
strips, rolls or sheets
48239099 - - - Other 30 20 2012 US 0
49 Chapter 49 - Printed books, newspapers, pictures
and other products of the printing industry;
manuscripts, typescripts and plans
4901 Printed books, brochures, leaflets and similar
printed matter, whether or not in single sheets.
490110 - In single sheets, whether or not folded :
- - For education:
49011011 - - - Wholly or essentially in the official language of 0 0
the importing country
49011019 - - - Other 0 0
- - Other:
49011021 - - - Wholly or essentially in the official language of 5 0
the importing country
49011029 - - - Other 5 0
- Other:
490191 - - Dictionaries and encyclopaedias, and serial
instalments thereof:
49019110 - - - Wholly or essentially in the official language of 0 0
the importing country
49019190 - - - Other 0 0
490199 - - Other:
- - - Educational, technical, scientific, historical or
cultural books, including children or legal books
and economic books:
49019911 - - - - Wholly or essentially in the official language 0 0
of the importing country
49019919 - - - - Other 0 0
- - - Other:

206
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
49019991 - - - - Wholly or essentially in the official language 5 0
of the importing country
49019999 - - - - Other 5 0
4902 Newspapers, journals and periodicals, whether or
not illustrated or containing advertising material.
49021000 - Appearing at least four times a week 5 0
490290 - Other:
- - Appearing weekly:
49029011 - - - Scientific, technical or economic 0 0
49029019 - - - Other 5 0
- - Appearing fortnightly:
49029021 - - - Scientific, technical or economic 0 0
49029029 - - - Other 5 0
- - Other:
49029091 - - - Scientific, technical or economic 0 0
49029099 - - - Other 5 0
49030000 Children's picture, drawing or colouring books. 0 0
49040000 Music, printed or in manuscript, whether or not 5 0
bound or illustrated.
4905 Maps and hydrographic and similar charts of all
kinds, including atlases, wall maps and
topographical plans and globes, printed.
49051000 - Globes 0 0
- Other:
49059100 - - In book form 0 0
49059900 - - Other 0 0
4906 Plans and drawings for architectural, engineering,
industrial, commercial, topographical or similar
purposes, being originals drawn by hand; hand-
written texts; photographic reproductions on
sensitised paper and carbon copies of the
foregoing.
49060010 - Plans and drawings, including photographic 0 0
reproduction or carbon copies of plans and
drawings
49060090 - Other 0 0
4907 Unused postage, revenue or similar stamps of
current or new issue in the country in which they
have, or will have, a recognised face value; stamp-
impressed paper; banknotes; cheque forms; stock,
share or bond certificates and similar documents
of title.
49070010 - Banknotes, being legal tender 0 CA,US 0

207
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
49070020 - Unused postage stamps 20 CA 0
49070030 - Revenue or similar stamps 0 CA 0
49070040 - Stock, share or bond certificates and similar 0 CA,US 0
documents of title; cheque forms
49070090 - Other 20 CA 0
4908 Transfers (decalcomanias).
49081000 - Transfers (decalcomanias), vitrifiable 5 0
49089000 - Other 20 0
49090000 Printed or illustrated postcards; printed cards 35 20 2012 US 0
bearing personal greetings, messages or
announcements, whether or not illustrated, with or
without envelopes or trimmings.
49100000 Calendars of any kind, printed, including calendar 35 20 2012 US 0
blocks.
4911 Other printed matter, including printed pictures and
photographs.
49111000 - Trade advertising material, commercial 20 0
catalogues and the like
- Other:
491191 - - Pictures, designs and photographs:
49119110 - - - Anatomical or botanical instruction charts and 10 0
diagrams and the like
49119120 - - - Other wall pictures and diagrams for 30 20 2012 US 0
instructional purposes; pictures, designs and
photographs for incorporation into books,
advertising circulars or commercial catalogues
49119190 - - - Other 30 20 2012 US 0
491199 - - Other:
49119910 - - - Printed cards for jewellery or for small objects 30 20 2012 AU,US 0
of personal adornment or for articles of personal
use normally carried in the pocket, in the handbag
or on the person
49119920 - - - Printed stickers for explosives 30 20 2012 AU,US 0
49119990 - - - Other 30 20 2012 AU,US 0
Section XI - Textile and textile articles
50 Chapter 50 - Silk
50040000 Silk yarn (other than yarn spun from silk waste) not 5 0
put up for retail sale.
50050000 Yarn spun from silk waste, not put up for retail 5 0
sale.
50060000 Silk yarn and yarn spun from silk waste, put up for 5 0
retail sale; silk-worm gut.
5007 Woven fabrics of silk or of silk waste.

208
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
500710 - Fabrics of noil silk:
50071010 - - Bleached or unbleached 12 0
50071090 - - Other 12 0
500720 - Other fabrics, containing 85% or more by weight
of silk or of silk waste other than noil silk:
50072010 - - Bleached or unbleached 12 0
50072090 - - Other 12 CN 0
500790 - Other fabrics:
50079010 - - Bleached or unbleached 12 0
50079090 - - Other 12 0
51 Chapter 51 - Wool, fine or coarse animal hair;
horsehair yarn and woven fabric
51040000 Garnetted stock of wool or of fine or coarse animal 5 0
hair.
5105 Wool and fine or coarse animal hair, carded or
combed (including combed wool in fragments).
51051000 - Carded wool 5 UY 0
- Wool tops and other combed wool:
51052100 - - Combed wool in fragments 1 NZ 0
51052900 - - Other 3 AU,UY 0
- Fine animal hair, carded or combed:
51053100 - - Of Kashmir (cashmere) goats 5 0
51053900 - - Other 5 0
51054000 - Coarse animal hair, carded or combed 5 0
5106 Yarn of carded wool, not put up for retail sale.
51061000 - Containing 85% or more by weight of wool 5 NZ 0
51062000 - Containing less than 85% by weight of wool 5 CN,NZ 0
5107 Yarn of combed wool, not put up for retail sale.
51071000 - Containing 85% or more by weight of wool 5 CN 0
51072000 - Containing less than 85% by weight of wool 5 0
5108 Yarn of fine animal hair (carded or combed), not
put up for retail sale.
51081000 - Carded 5 0
51082000 - Combed 5 0
5109 Yarn of wool or of fine animal hair, put up for retail
sale.
51091000 - Containing 85% or more by weight of wool or fine 5 0
animal hair
51099000 - Other 5 CN 0
51100000 Yarn of coarse animal hair or of horsehair 5 0
(including gimped horsehair yarn), whether or not
put up for retail sale.

209
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
5111 Woven fabrics of carded wool or of carded fine
animal hair.
- Containing 85% or more by weight of wool or of
fine animal hair:
511111 - - Of a weight not exceeding 300 g/ m2:
51111110 - - - Unbleached 12 0
51111190 - - - Other 12 0
511119 - - Other:
51111910 - - - Unbleached 12 0
51111990 - - - Other 12 CN 0
511120 - Other, mixed mainly or solely with man-made
filaments:
51112010 - - Unbleached 12 0
51112090 - - Other 12 0
511130 - Other, mixed mainly or solely with man-made
staple fibres:
51113010 - - Unbleached 12 0
51113090 - - Other 12 0
511190 - Other:
51119010 - - Unbleached 12 0
51119090 - - Other 12 0
5112 Woven fabrics of combed wool or of combed fine
animal hair.
- Containing 85% or more by weight of wool or of
fine animal hair:
511211 - - Of a weight not exceeding 200 g/m2:
51121110 - - - Unbleached 12 CN 0
51121190 - - - Other 12 CN 0
511219 - - Other:
51121910 - - - Unbleached 12 CN 0
51121990 - - - Other 12 CN 0
511220 - Other, mixed mainly or solely with man-made
filaments:
51122010 - - Unbleached 12 0
51122090 - - Other 12 CN 0
511230 - Other, mixed mainly or solely with man-made
staple fibres:
51123010 - - Unbleached 12 0
51123090 - - Other 12 0
511290 - Other:
51129010 - - Unbleached 12 0
51129090 - - Other 12 CN 0

210
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
51130000 Woven fabrics of coarse animal hair or of 12 0
horsehair.
52 Chapter 52 - Cotton
5204 Cotton sewing thread, whether or not put up for
retail sale.
- Not put up for retail sale:
52041100 - - Containing 85% or more by weight of cotton 5 0
52041900 - - Other 5 0
52042000 - Put up for retail sale 5 CN 0
5205 Cotton yarn (other than sewing thread), containing
85% or more by weight of cotton, not put up for
retail sale.
- Single yarn, of uncombed fibres:
52051100 - - Measuring 714.29 decitex or more (not 5 0
exceeding 14 metric number)
52051200 - - Measuring less than 714.29 decitex but not less 5 0
than 232.56 decitex (exceeding 14 metric number
but not exceeding 43 metric number)
52051300 - - Measuring less than 232.56 decitex but not less 5 0
than 192.31 decitex (exceeding 43 metric number
but not exceeding 52 metric number)
52051400 - - Measuring less than 192.31 decitex but not less 5 0
than 125 decitex (exceeding 52 metric number but
not exceeding 80 metric number)
52051500 - - Measuring less than 125 decitex (exceeding 80 5 0
metric number)
- Single yarn, of combed fibres:
52052100 - - Measuring 714.29 decitex or more (not 5 0
exceeding 14 metric number)
52052200 - - Measuring less than 714.29 decitex but not less 5 0
than 232.56 decitex (exceeding 14 metric number
but not exceeding 43 metric number)
52052300 - - Measuring less than 232.56 decitex but not less 5 0
than 192.31 decitex (exceeding 43 metric number
but not exceeding 52 metric number)
52052400 - - Measuring less than 192.31 decitex but not less 5 0
than 125 decitex (exceeding 52 metric number but
not exceeding 80 metric number)
52052600 - - Measuring less than 125 decitex but not less 5 0
than 106.38 decitex (exceeding 80 metric number
but not exceeding 94 metric number)
52052700 - - Measuring less than 106.38 decitex but not less 5 0
than 83.33 decitex (exceeding 94 metric number
but not exceeding 120 metric number)

211
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
52052800 - - Measuring less than 83.33 decitex (exceeding 5 0
120 metric number)
- Multiple (folded) or cabled yarn, of uncombed
fibres:
52053100 - - Measuring per single yarn 714.29 decitex or 5 0
more (not exceeding 14 metric number per single
yarn)
52053200 - - Measuring per single yarn less than 714.29 5 0
decitex but not less than 232.56 decitex
(exceeding 14 metric number but not exceeding 43
metric number per single yarn)
52053300 - - Measuring per single yarn less than 232.56 5 0
decitex but not less than192.31 decitex (exceeding
43 metric number but not exceeding 52 metric
number per single yarn)
52053400 - - Measuring per single yarn less than 192.31 5 0
decitex but not less than125 decitex (exceeding 52
metric number but not exceeding 80 metric
number per single yarn)
52053500 - - Measuring per single yarn less than 125 decitex 5 0
(exceeding 80 metric number per single yarn)
- Multiple (folded) or cabled yarn, of combed fibres:
52054100 - - Measuring per single yarn 714.29 decitex or 5 0
more (not exceeding 14 metric number per single
yarn)
52054200 - - Measuring per single yarn less than 714.29 5 0
decitex but not less than 232.56 decitex
(exceeding 14 metric number but not exceeding 43
metric number per single yarn)
52054300 - - Measuring per single yarn less than 232.56 5 0
decitex but not less than 192.31 decitex
(exceeding 43 metric number but not exceeding 52
metric number per single yarn)
52054400 - - Measuring per single yarn less than 192.31 5 0
decitex but not less than 125 decitex (exceeding
52 metric number but not exceeding 80 metric
number per single yarn)
52054600 - - Measuring per single yarn less than 125 decitex 5 0
but not less than 106.38 decitex (exceeding 80
metric number but not exceeding 94 metric
number per single yarn)
52054700 - - Measuring per single yarn less than 106.38 5 0
decitex but not less than83.33 decitex (exceeding
94 metric number but not exceeding 120 metric
number per single yarn)

212
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
52054800 - - Measuring per single yarn less than 83.33 5 0
decitex (exceeding 120 metric number per single
yarn)
5206 Cotton yarn (other than sewing thread), containing
less than 85% by weight of cotton, not put up for
retail sale.
- Single yarn, of uncombed fibres:
52061100 - - Measuring 714.29 decitex or more (not 5 0
exceeding 14 metric number)
52061200 - - Measuring less than 714.29 decitex but not less 5 0
than 232.56 decitex (exceeding 14 metric number
but not exceeding 43 metric number)
52061300 - - Measuring less than 232.56 decitex but not less 5 0
than 192.31 decitex (exceeding 43 metric number
but not exceeding 52 metric number)
52061400 - - Measuring less than 192.31 decitex but not less 5 0
than 125 decitex (exceeding 52 metric number but
not exceeding 80 metric number)
52061500 - - Measuring less than 125 decitex (exceeding 80 5 0
metric number)
- Single yarn, of combed fibres:
52062100 - - Measuring 714.29 decitex or more (not 5 0
exceeding 14 metric number)
52062200 - - Measuring less than 714.29 decitex but not less 5 0
than 232.56 decitex (exceeding 14 metric number
but not exceeding 43 metric number)
52062300 - - Measuring less than 232.56 decitex but not less 5 0
than 192.31 decitex (exceeding 43 metric number
but not exceeding 52 metric number)
52062400 - - Measuring less than 192.31 decitex but not less 5 0
than 125 decitex (exceeding 52 metric number but
not exceeding 80 metric number)
52062500 - - Measuring less than 125 decitex (exceeding 80 5 0
metric number)
- Multiple (folded) or cabled yarn, of uncombed
fibres:
52063100 - - Measuring per single yarn 714.29 decitex or 5 0
more (not exceeding 14 metric number per single
yarn)
52063200 - - Measuring per single yarn less than 714.29 5 0
decitex but not less than 232.56 decitex
(exceeding 14 metric number but not exceeding 43
metric number per single yarn)

213
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
52063300 - - Measuring per single yarn less than 232.56 5 0
decitex but not less than 192.31 decitex
(exceeding 43 metric number but not exceeding 52
metric number per single yarn)
52063400 - - Measuring per single yarn less than 192.31 5 0
decitex but not less than 125 decitex (exceeding
52 metric number but not exceeding 80 metric
number per single yarn)
52063500 - - Measuring per single yarn less than 125 decitex 5 0
(exceeding 80 metricnumber per single yarn)
- Multiple (folded) or cabled yarn, of combed fibres:
52064100 - - Measuring per single yarn 714.29 decitex or 5 0
more (not exceeding 14 metric number per single
yarn)
52064200 - - Measuring per single yarn less than 714.29 5 0
decitex but not less than 232.56 decitex
(exceeding 14 metric number but not exceeding 43
metric number per single yarn)
52064300 - - Measuring per single yarn less than 232.56 5 0
decitex but not less than 192.31 decitex
(exceeding 43 metric number but not exceeding 52
metric number per single yarn)
52064400 - - Measuring per single yarn less than 192.31 5 0
decitex but not less than 125 decitex (exceeding
52 metric number but not exceeding 80 metric
number per single yarn
52064500 - - Measuring per single yarn less than 125 decitex 5 0
(exceeding 80 metric number per single yarn)
5207 Cotton yarn (other than sewing thread) put up for
retail sale.
52071000 - Containing 85% or more by weight of cotton 5 0
52079000 - Other 5 0
5208 Woven fabrics of cotton, containing 85% or more
by weight of cotton, weighing not more than 200
g/m2.
- Unbleached:
52081100 - - Plain weave, weighing not more than 100 g/ m2 12 CN 0
52081200 - - Plain weave, weighing more than 100 g/ m2 12 CN 0
52081300 - - 3-thread or 4-thread twill, including cross twill 12 CN 0
52081900 - - Other fabrics 12 0
- Bleached:
520821 - - Plain weave, weighing not more than 100 g/ m2:
52082110 - - - Absorbent fabric for surgical use 12 JP 0
52082190 - - - Other 12 JP 0

214
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
52082200 - - Plain weave, weighing more than 100 g/ m2 12 JP 0
52082300 - - 3-thread or 4-thread twill, including cross twill 12 CN,JP 0
52082900 - - Other fabrics 12 JP 0
- Dyed:
52083100 - - Plain weave, weighing not more than 100 g/ m2 12 CN 0
52083200 - - Plain weave, weighing more than 100 g/ m2 12 CN,JP 0
52083300 - - 3-thread or 4-thread twill, including cross twill 12 CN,JP 0
52083900 - - Other fabrics 12 CN,JP 0
- Of yarns of different colours:
52084100 - - Plain weave, weighing not more than 100 g/ m2 12 0
52084200 - - Plain weave, weighing more than 100 g/ m2 12 CN,JP 0
52084300 - - 3-thread or 4-thread twill, including cross twill 12 JP 0
52084900 - - Other fabrics 12 CN,JP 0
- Printed:
52085100 - - Plain weave, weighing not more than 100 g/ m2 12 CN 0
52085200 - - Plain weave, weighing more than 100 g/ m2 12 JP 0
52085300 - - 3-thread or 4-thread twill, including cross twill 12 0
52085900 - - Other fabrics 12 CN,JP 0
5209 Woven fabrics of cotton, containing 85% or more
by weight of cotton, weighing more than 200 g/
m2.
- Unbleached:
52091100 - - Plain weave 12 CN 0
52091200 - - 3-thread or 4-thread twill, including cross twill 12 CN 0
52091900 - - Other fabrics 12 CN 0
- Bleached:
52092100 - - Plain weave 12 0
52092200 - - 3-thread or 4-thread twill, including cross twill 12 JP 0
52092900 - - Other fabrics 12 CN,JP 0
- Dyed:
52093100 - - Plain weave 12 CN,JP 0
52093200 - - 3-thread or 4-thread twill, including cross twill 12 CN,JP 0
52093900 - - Other fabrics 12 CN,JP 0
- Of yarns of different colours:
52094100 - - Plain weave 12 CN 0
52094200 - - Denim 12 CN,JP 0
52094300 - - Other fabrics of 3-thread or 4-thread twill, 12 JP 0
including cross twill
52094900 - - Other fabrics 12 CN 0
- Printed:
52095100 - - Plain weave 12 0

215
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
52095200 - - 3-thread or 4-thread twill, including cross twill 12 0
52095900 - - Other fabrics 12 CN 0
5210 Woven fabrics of cotton, containing less than 85%
by weight of cotton, mixed mainly or solely with
man-made fibres, weighing not more than 200
g/m2.
- Unbleached:
52101100 - - Plain weave 12 CN 0
52101200 - - 3-thread or 4-thread twill, including cross twill 12 0
52101900 - - Other fabrics 12 0
- Bleached:
52102100 - - Plain weave 12 CN,JP 0
52102200 - - 3-thread or 4-thread twill, including cross twill 12 0
52102900 - - Other fabrics 12 CN 0
- Dyed:
52103100 - - Plain weave 12 CN,JP 0
52103200 - - 3-thread or 4-thread twill, including cross twill 12 CN,JP 0
52103900 - - Other fabrics 12 CN,JP 0
- Of yarns of different colours:
52104100 - - Plain weave 12 CN,JP 0
52104200 - - 3-thread or 4-thread twill, including cross twill 12 JP 0
52104900 - - Other fabrics 12 CN,JP 0
- Printed:
52105100 - - Plain weave 12 0
52105200 - - 3-thread or 4-thread twill, including cross twill 12 US 0
52105900 - - Other fabrics 12 CN 0
5211 Woven fabrics of cotton, containing less than 85%
by weight of cotton, mixed mainly or solely with
man-made fibres, weighing more than 200 g/ m2.
- Unbleached:
52111100 - - Plain weave 12 0
52111200 - - 3-thread or 4-thread twill, including cross twill 12 CN 0
52111900 - - Other fabrics 12 CN 0
- Bleached:
52112100 - - Plain weave 12 CN 0
52112200 - - 3-thread or 4-thread twill, including cross twill 12 0
52112900 - - Other fabrics 12 0
- Dyed:
52113100 - - Plain weave 12 CN,JP 0
52113200 - - 3-thread or 4-thread twill, including cross twill 12 JP 0
52113900 - - Other fabrics 12 CN,JP 0

216
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Of yarns of different colours:
521141 - - Plain weave:
52114110 - - - Ikat fabrics 12 JP 0
52114190 - - - Other 12 JP 0
52114200 - - Denim 12 CN,JP 0
52114300 - - Other fabrics of 3-thread or 4-thread twill, 12 JP 0
including cross twill
52114900 - - Other fabrics 12 CN,JP 0
- Printed:
52115100 - - Plain weave 12 0
52115200 - - 3-thread or 4-thread twill, including cross twill 12 0
52115900 - - Other fabrics 12 0
5212 Other woven fabrics of cotton.
- Weighing not more than 200 g/ m2:
52121100 - - Unbleached 12 0
52121200 - - Bleached 12 CN 0
52121300 - - Dyed 12 CN,JP 0
52121400 - - Of yarns of different colours 12 CN,JP 0
52121500 - - Printed 12 0
- Weighing more than 200 g/ m2:
52122100 - - Unbleached 12 0
52122200 - - Bleached 12 0
52122300 - - Dyed 12 CN,JP 0
52122400 - - Of yarns of different colours 12 JP 0
52122500 - - Printed 12 CN 0
53 Chapter 53 - Other vegetable textile fibres; paper
yarn and woven fabrics of paper yarn
5303 Jute and other textile bast fibres (excluding flax,
true hemp and ramie), raw or processed but not
spun; tow and waste of these fibres (including yarn
waste and garnetted stock).
53031000 - Jute and other textile bast fibres, raw or retted 5 0
53039000 - Other 5 0
5304 Sisal and other textile fibres of the genus Agave,
raw or processed but not spun; tow and waste of
these fibres (including yarn waste and garnetted
stock).
53041000 - Sisal and other textile fibres of the genus Agave, 5 0
raw
53049000 - Other 5 0

217
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
5305 Coconut, abaca (Manila hemp or Musa textilis
Nee), ramie and other vegetable textile fibres, not
elsewhere specified or included, raw or processed
but not spun; tow, noils and waste of these fibres
(including yarn waste and garnetted stock).
- Of coconut (coir):
53051100 - - Raw 5 0
53051900 - - Other 5 0
- Of abaca:
53052100 - - Raw 5 0
53052900 - - Other 5 0
53059000 - Other 5 0
5306 Flax yarn.
53061000 - Single 5 0
53062000 - Multiple (folded) or cabled 5 0
5307 Yarn of jute or of other textile bast fibres of
heading 53.03.
53071000 - Single 5 0
53072000 - Multiple (folded) or cabled 5 0
5308 Yarn of other vegetable textile fibres; paper yarn.
53081000 - Coir yarn 5 0
53082000 - True hemp yarn 5 0
53089000 - Other 5 0
5309 Woven fabrics of flax.
- Containing 85% or more by weight of flax:
53091100 - - Unbleached or bleached 12 0
53091900 - - Other 12 0
- Containing less than 85% by weight of flax:
53092100 - - Unbleached or bleached 12 CN 0
53092900 - - Other 12 0
5310 Woven fabrics of jute or of other textile bast fibres
of heading 53.03.
53101000 - Unbleached 12 0
53109000 - Other 12 CN 0
53110000 Woven fabrics of other vegetable textile fibres; 12 0
woven fabrics of paper yarn
54 Chapter 54 - Man-made filaments
5401 Sewing thread of man-made filaments, whether or
not put up for retail sale.
54011000 - Of synthetic filaments 5 0
540120 - Of artificial filaments:
54012010 - - Put up for retail sale 5 0

218
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
54012020 - - Not put up for retail sale 5 0
5402 Synthetic filament yarn (other than sewing thread),
not put up for retail sale, including synthetic
monofilament of less than 67 decitex.
54021000 - High tenacity yarn of nylon or other polyamides 5 0
54022000 - High tenacity yarn of polyesters 5 0
- Textured yarn:
54023100 - - Of nylon or other polyamides, measuring per 5 0
single yarn not more than 50 tex
54023200 - - Of nylon or other polyamides, measuring per 5 0
single yarn more than 50 tex
54023300 - - Of polyesters 5 CN 0
54023900 - - Other 5 0
- Other yarn, single, untwisted or with a twist not
exceeding 50 turns per metre:
54024100 - - Of nylon or other polyamides 3 0
54024200 - - Of polyesters, partially oriented 5 0
54024300 - - Of polyesters, other 5 CN 0
54024900 - - Other 5 0
- Other yarn, single, with a twist exceeding 50
turns per metre:
54025100 - - Of nylon or other polyamides 5 CN 0
54025200 - - Of polyesters 5 0
54025900 - - Other 5 0
- Other yarn, multiple (folded) or cabled:
54026100 - - Of nylon or other polyamides 5 CN 0
54026200 - - Of polyesters 5 CN 0
54026900 - - Other 5 0
5403 Artificial filament yarn (other than sewing thread),
not put up for retail sale, including artificial
monofilament of less than 67 decitex.
54031000 - High tenacity yarn of viscose rayon 5 CN 0
54032000 - Textured yarn 5 0
- Other yarn, single:
54033100 - - Of viscose rayon, untwisted or with a twist not 5 CN 0
exceeding 120 turns per metre
54033200 - - Of viscose rayon, with a twist exceeding 120 5 CN 0
turns per metre
54033300 - - Of cellulose acetate 5 0
54033900 - - Other 5 CN 0
- Other yarn, multiple (folded) or cabled:
54034100 - - Of viscose rayon 5 CN 0

219
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
54034200 - - Of cellulose acetate 5 0
54034900 - - Other 5 CN 0
5404 Synthetic monofilament of 67 decitex or more and
of which no cross-sectional dimension exceeds 1
mm; strip and the like (for example, artificial straw)
of synthetic textile materials of an apparent width
not exceeding 5 mm.
54041000 - Monofilament 5 0
54049000 - Other 5 0
54050000 Artificial monofilament of 67 decitex or more and of 5 0
which no cross-sectional dimension exceeds 1
mm; strip and the like (for example, artificial straw)
of artificial textile materials of an apparent width
not exceeding 5 mm.
5406 Man-made filament yarn (other than sewing
thread), put up for retail sale.
54061000 - Synthetic filament yarn 5 0
54062000 - Artificial filament yarn 5 0
5407 Woven fabrics of synthetic filament yarn, including
woven fabrics obtained from materials of heading
54.04.
540710 - Woven fabrics obtained from high tenacity yarn
of nylon or other polyamides or ofpolyesters:
- - Unbleached:
54071011 - - - Tyre woven fabrics and conveyor duck 12 0
54071019 - - - Other 12 CN 0
- - Other:
54071091 - - - Tyre woven fabrics and conveyor duck 12 CN 0
54071099 - - - Other 12 CN 0
540720 - Woven fabrics obtained from strip or the like:
54072010 - - Unbleached 12 JP 0
54072090 - - Other 12 JP 0
54073000 - Fabrics specified in Note 9 to Section XI 12 CN,JP 0
- Other woven fabrics, containing 85% or more by
weight of filaments of nylon or other polyamides:
540741 - - Unbleached or bleached:
54074110 - - - Woven nylon mesh fabric of untwisted filament 12 0
yarn suitable for use as reinforcing material for
tarpaulins
54074190 - - - Other 12 0
54074200 - - Dyed 12 JP 0
54074300 - - Of yarns of different colours 12 JP 0
54074400 - - Printed 12 CN,JP 0

220
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Other woven fabrics, containing 85% or more by
weight of textured polyester filaments:
540751 - - Unbleached or bleached:
54075110 - - - Unbleached 12 JP 0
54075190 - - - Other 12 JP 0
54075200 - - Dyed 12 CN,JP 0
54075300 - - Of yarns of different colours 12 JP 0
54075400 - - Printed 12 CN,JP 0
- Other woven fabrics, containing 85% or more by
weight of polyester filaments:
54076100 - - Containing 85% or more by weight of non- 12 CN,JP 0
textured polyester filaments
54076900 - - Other 12 JP 0
- Other woven fabrics, containing 85% or more by
weight of synthetic filaments:
540771 - - Unbleached or bleached:
54077110 - - - Unbleached 12 0
54077190 - - - Other 12 0
54077200 - - Dyed 12 CN 0
54077300 - - Of yarns of different colours 12 0
54077400 - - Printed 12 0
- Other woven fabrics, containing less than 85% by
weight of synthetic filaments, mixed mainly or
solely with cotton:
540781 - - Unbleached or bleached:
54078110 - - - Unbleached 12 0
54078190 - - - Other 12 CN 0
54078200 - - Dyed 12 0
54078300 - - Of yarns of different colours 12 0
54078400 - - Printed 12 0
- Other woven fabrics:
540791 - - Unbleached or bleached:
54079110 - - - Unbleached 12 0
54079190 - - - Other 12 CN 0
54079200 - - Dyed 12 CN 0
54079300 - - Of yarns of different colours 12 0
54079400 - - Printed 12 0
5408 Woven fabrics of artificial filament yarn, including
woven fabrics obtained from materials of heading
54.05.
540810 - Woven fabrics obtained from high tenacity yarn
of viscose rayon:

221
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
54081010 - - Unbleached 12 0
54081090 - - Other 12 CN 0
- Other woven fabrics, containing 85% or more by
weight of artificial filament or strip of the like:
540821 - - Unbleached or bleached:
54082110 - - - Unbleached 12 0
54082190 - - - Other 12 0
54082200 - - Dyed 12 0
54082300 - - Of yarns of different colours 12 0
54082400 - - Printed 12 0
- Other woven fabrics:
540831 - - Unbleached or bleached:
54083110 - - - Unbleached 12 0
54083190 - - - Other 12 0
54083200 - - Dyed 12 0
54083300 - - Of yarns of different colours 12 CN 0
54083400 - - Printed 12 0
55 Chapter 55 - Man-made staple fibres
5501 Synthetic filament tow.
55011000 - Of nylon or other polyamides 5 0
55012000 - Of polyesters 5 0
55013000 - Acrylic or modacrylic 5 0
55019000 - Other 5 0
55020000 Artificial filament tow. 5 CN,US 0
5503 Synthetic staple fibres, not carded, combed or
otherwise processed for spinning.
55031000 - Of nylon or other polyamides 5 CN 0
55032000 - Of polyesters 4 0
55033000 - Acrylic or modacrylic 5 0
55034000 - Of polypropylene 5 0
55039000 - Other 5 0
5504 Artificial staple fibres, not carded, combed or
otherwise processed for spinning.
55041000 - Of viscose rayon 5 0
550490 - Other:
55049010 - - Of cellulose acetate 5 0
55049090 - - Other 5 0
5505 Waste (including noils, yarn waste and garnetted
stock) of man-made fibres.
55051000 - Of synthetic fibres 5 0
55052000 - Of artificial fibres 5 0

222
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
5506 Synthetic staple fibres, carded, combed or
otherwise processed for spinning.
55061000 - Of nylon or other polyamides 5 0
55062000 - Of polyesters 5 0
55063000 - Acrylic or modacrylic 5 CN 0
55069000 - Other 5 0
55070000 Artificial staple fibres, carded, combed or 5 0
otherwise processed for spinning.
5508 Sewing thread of man-made staple fibres, whether
or not put up for retail sale.
55081000 - Of synthetic staple fibres 5 0
55082000 - Of artificial staple fibres 5 0
5509 Yarn (other than sewing thread) of synthetic staple
fibres, not put up for retail sale.
- Containing 85% or more by weight of staple
fibres of nylon or other polyamides:
55091100 - - Single yarn 5 CN 0
55091200 - - Multiple (folded) or cabled yarn 5 0
- Containing 85% or more by weight of polyester
staple fibres:
55092100 - - Single yarn 5 0
55092200 - - Multiple (folded) or cabled yarn 5 CN 0
- Containing 85% or more by weight of acrylic or
modacrylic staple fibres:
55093100 - - Single yarn 5 CN 0
55093200 - - Multiple (folded) or cabled yarn 5 CN 0
- Other yarn, containing 85% or more by weight of
synthetic staple fibres:
55094100 - - Single yarn 5 0
55094200 - - Multiple (folded) or cabled yarn 5 CN 0
- Other yarn, of polyester staple fibres:
550951 - - Mixed mainly or solely with artificial staple fibres:
55095110 - - - Single yarn 5 0
55095190 - - - Other 5 0
550952 - - Mixed mainly or solely with wool or fine animal
hair:
55095210 - - - Single yarn 5 0
55095290 - - - Other 5 0
550953 - - Mixed mainly or solely with cotton:
55095310 - - - Single yarn 5 0
55095390 - - - Other 5 0
550959 - - Other:

223
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
55095910 - - - Single yarn 5 0
55095990 - - - Other 5 0
- Other yarn, of acrylic or modacrylic staple fibres:
550961 - - Mixed mainly or solely with wool or fine animal
hair:
55096110 - - - Single yarn 5 0
55096190 - - - Other 5 0
550962 - - Mixed mainly or solely with cotton:
55096210 - - - Single yarn 5 CN 0
55096290 - - - Other 5 CN 0
550969 - - Other:
55096910 - - - Single yarn 5 CN 0
55096990 - - - Other 5 CN 0
- Other yarn:
550991 - - Mixed mainly or solely with wool or fine animal
hair:
55099110 - - - Single yarn 5 0
55099190 - - - Other 5 0
550992 - - Mixed mainly or solely with cotton:
55099210 - - - Single yarn 5 0
55099290 - - - Other 5 0
550999 - - Other:
55099910 - - - Single yarn 5 CN 0
55099990 - - - Other 5 CN 0
5510 Yarn (other than sewing thread) of artificial staple
fibres, not put up for retail sale.
- Containing 85% or more by weight of artificial
staple fibres:
55101100 - - Single yarn 5 0
55101200 - - Multiple (folded) or cabled yarn 5 0
55102000 - Other yarn, mixed mainly or solely with wool or 5 CN 0
fine animal hair
55103000 - Other yarn, mixed mainly or solely with cotton 5 CN 0
55109000 - Other yarn 5 CN 0
5511 Yarn (other than sewing thread) of man-made
staple fibres, put up for retail sale.
55111000 - Of synthetic staple fibres, containing 85% or 5 CN 0
more by weight of such fibres
55112000 - Of synthetic staple fibres, containing less than 5 0
85% by weight of such fibres
55113000 - Of artificial staple fibres 5 CN 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
5512 Woven fabrics of synthetic staple fibres, containing
85% or more by weight of synthetic staple fibres.
- Containing 85% or more by weight of polyester
staple fibres:
55121100 - - Unbleached or bleached 12 CN 0
55121900 - - Other 12 0
- Containing 85% or more by weight of acrylic or
modacrylic staple fibres:
55122100 - - Unbleached or bleached 12 CN 0
55122900 - - Other 12 CN 0
- Other:
55129100 - - Unbleached or bleached 12 CN 0
55129900 - - Other 12 CN 0
5513 Woven fabrics of synthetic staple fibres containing
less than 85% by weight of such fibres, mixed
mainly or solely with cotton, of a weight not
exceeding 170 g/m2.
- Unbleached or bleached:
55131100 - - Of polyester staple fibres, plain weave 12 CN,JP 0
55131200 - - 3-thread or 4-thread twill, including cross twill, of 12 JP 0
polyester staple fibres
55131300 - - Other woven fabrics of polyester staple fibres 12 CN,JP 0
55131900 - - Other woven fabrics 12 CN,JP 0
- Dyed:
55132100 - - Of polyester staple fibres, plain weave 12 CN 0
55132200 - - 3-thread or 4-thread twill, including cross twill, of 12 CN,JP 0
polyester staple fibres
55132300 - - Other woven fabrics of polyester staple fibres 12 CN,JP 0
55132900 - - Other woven fabrics 12 JP 0
- Of yarns of different colours:
55133100 - - Of polyester staple fibres, plain weave 12 CN 0
55133200 - - 3-thread or 4-thread twill, including cross twill, of 12 JP 0
polyester staple fibres
55133300 - - Other woven fabrics of polyester staple fibres 12 CN,JP 0
55133900 - - Other woven fabrics 12 JP 0
- Printed:
55134100 - - Of polyester staple fibres, plain weave 12 CN,JP 0
55134200 - - 3-thread or 4-thread twill, including cross twill, of 12 JP 0
polyester staple fibres
55134300 - - Other woven fabrics of polyester staple fibres 12 JP 0
55134900 - - Other woven fabrics 12 CN,JP 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
5514 Woven fabrics of synthetic staple fibres, containing
less than 85% by weight of such fibres, mixed
mainly or solely with cotton, of a weight exceeding
170 g/ m2.
- Unbleached or bleached:
55141100 - - Of polyester staple fibres, plain weave 12 CN,JP 0
55141200 - - 3-thread or 4-thread twill, including cross twill, of 12 JP 0
polyester staple fibres
55141300 - - Other woven fabrics of polyester staple fibres 12 JP 0
55141900 - - Other woven fabrics 12 JP 0
- Dyed:
55142100 - - Of polyester staple fibres, plain weave 12 0
55142200 - - 3-thread or 4-thread twill, including cross twill, of 12 0
polyester staple fibres
55142300 - - Other woven fabrics of polyester staple fibres 12 JP 0
55142900 - - Other woven fabrics 12 CN,JP 0
- Of yarns of different colours:
55143100 - - Of polyester staple fibres, plain weave 12 JP 0
55143200 - - 3-thread or 4-thread twill, including cross twill, of 12 JP 0
polyester staple fibres
55143300 - - Other woven fabrics of polyester staple fibres 12 JP 0
55143900 - - Other woven fabrics 12 JP 0
- Printed:
55144100 - - Of polyester staple fibres, plain weave 12 JP 0
55144200 - - 3-thread or 4-thread twill, including cross twill, of 12 JP 0
polyester staple fibres
55144300 - - Other woven fabrics of polyester staple fibres 12 JP 0
55144900 - - Other woven fabrics 12 CN,JP 0
5515 Other woven fabrics of synthetic staple fibres.
- Of polyester staple fibres:
55151100 - - Mixed mainly or solely with viscose rayon staple 12 CN 0
fibres
55151200 - - Mixed mainly or solely with man-made filaments 12 JP 0
55151300 - - Mixed mainly or solely with wool or fine animal 12 CN,JP 0
hair
55151900 - - Other 12 0
- Of acrylic or modacrylic staple fibres:
55152100 - - Mixed mainly or solely with man-made filaments 12 JP 0
55152200 - - Mixed mainly or solely with wool or fine animal 12 CN,JP 0
hair
55152900 - - Other 12 JP 0
- Other woven fabrics:

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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
55159100 - - Mixed mainly or solely with man-made filaments 12 JP 0
55159200 - - Mixed mainly or solely with wool or fine animal 12 JP 0
hair
55159900 - - Other 12 CN,JP 0
5516 Woven fabrics of artificial staple fibres.
- Containing 85% or more by weight of artificial
staple fibres:
55161100 - - Unbleached or bleached 12 0
55161200 - - Dyed 12 0
55161300 - - Of yarns of different colours 12 0
55161400 - - Printed 12 0
- Containing less than 85% by weight of artificial
staple fibres, mixed mainly or solely with man-
made filaments:
55162100 - - Unbleached or bleached 12 0
55162200 - - Dyed 12 0
55162300 - - Of yarns of different colours 12 0
55162400 - - Printed 12 0
- Containing less than 85% by weight of artificial
staple fibres, mixed mainly or solely with wool or
fine animal hair:
55163100 - - Unbleached or bleached 12 0
55163200 - - Dyed 12 CN 0
55163300 - - Of yarns of different colours 12 0
55163400 - - Printed 12 0
- Containing less than 85% by weight of artificial
staple fibres, mixed mainly or solely with cotton:
55164100 - - Unbleached or bleached 12 0
55164200 - - Dyed 12 0
55164300 - - Of yarns of different colours 12 0
55164400 - - Printed 12 0
- Other:
55169100 - - Unbleached or bleached 12 0
55169200 - - Dyed 12 0
55169300 - - Of yarns of different colours 12 0
55169400 - - Printed 12 CN 0
56 Chapter 56 - Wadding, felt and nonwovens;
special yarns, twine, cordage, ropes and cables
and articles thereof
5601 Wadding of textile materials and articles thereof;
textile fibres, not exceeding 5 mm in length (flock),
textile dust and mill neps.

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
56011000 - Sanitary towels and tampons, napkins and 5 0
napkin liners for babies and similar sanitary
articles, of wadding
- Wadding; other articles of wadding:
56012100 - - Of cotton 5 0
560122 - - Of man-made fibres:
56012210 - - - Wrapped cigarette tow 5 0
56012290 - - - Other 5 0
56012900 - - Other 5 0
560130 - Textile flock and dust and mill neps:
56013010 - - Polyamide fibre flock 5 0
56013090 - - Other 5 0
5602 Felt, whether or not impregnated, coated, covered
or laminated.
56021000 - Needleloom felt and stitch-bonded fibre fabrics 12 0
- Other felt, not impregnated, coated, covered or
laminated:
560221 - - Of wool or fine animal hair:
56022110 - - - Weighing 750 g/ m2 or more 12 0
56022190 - - - Other 12 0
560229 - - Of other textile materials:
56022910 - - - Weighing 750 g/ m2 or more 12 0
56022990 - - - Other 12 0
560290 - Other:
56029010 - - Impregnated, coated, covered or laminated 12 0
56029090 - - Other 12 0
5603 Nonwovens, whether or not impregnated, coated,
covered or laminated.
- Of man-made filaments:
560311 - - Weighing not more than 25 g/ m2:
56031110 - - - Not impregnated, coated, covered or 12 0
laminated
56031190 - - - Other 12 0
560312 - - Weighing more than 25 g/ m2 but not more than
70 g/ m2:
56031210 - - - Not impregnated, coated, covered or 12 0
laminated
56031290 - - - Other 12 0
560313 - - Weighing more than 70 g/ m2 but not more than
150 g/ m2:
56031310 - - - Not impregnated, coated, covered or 12 0
laminated

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 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
56031390 - - - Other 12 0
560314 - - Weighing more than 150 g/ m2:
56031410 - - - Not impregnated, coated, covered or 12 0
laminated
56031490 - - - Other 12 0
- Other:
56039100 - - Weighing not more than 25 g/ m2 12 CN 0
56039200 - - Weighing more than 25 g/ m2 but not more than 12 0
70 g/ m2
56039300 - - Weighing more than 70 g/ m2 but not more than 12 0
150 g/ m2
56039400 - - Weighing more than 150 g/ m2 12 0
5604 Rubber thread and cord, textile covered; textile
yarn, and strip and the like of heading 54.04 or
54.05, impregnated, coated, covered or sheathed
with rubber or plastics.
56041000 - Rubber thread and cord, textile covered 5 0
56042000 - High tenacity yarn of polyesters, of nylon or other 5 0
polyamides or of viscose rayon, impregnated or
coated
560490 - Other:
56049010 - - Imitation catgut of silk 5 0
56049090 - - Other 5 0
56050000 Metallised yarn, whether or not gimped, being 5 0
textile yarn, or strip or the like of heading 54.04 or
54.05, combined with metal in the form of thread,
strip or powder or covered with metal.
56060000 Gimped yarn, and strip and the like of heading 12 0
54.04 or 54.05, gimped (other than those of
heading 56.05 and gimped horsehair yarn);
chenille yarn (including flock chenille yarn); loop
wale-yarn.
5607 Twine, cordage, ropes and cables, whether or not
plaited or braided and whether or not impregnated,
coated, covered or sheathed with rubber or
plastics.
56071000 - Of jute or other textile bast fibres of heading 12 0
53.03
- Of sisal or other textile fibres of the genus Agave:
56072100 - - Binder or baler twine 12 0
56072900 - - Other 12 0
- Of polyethylene or polypropylene:
56074100 - - Binder or baler twine 12 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
560749 - - Other:
56074910 - - - Industrial safety lines 12 0
56074990 - - - Other 12 0
560750 - Of other synthetic fibres:
56075010 - - V-belt cord of man-made fibres treated with 12 0
resorcinol formaldehyde; polyamide and
polytetrafluoro-ethylene (PTFE) yarns measuring
more than 10,000 decitex, for textile packings
56075090 - - Other 12 0
56079000 - Other 12 0
5608 Knotted netting of twine, cordage or rope; made up
fishing nets and other made up nets, of textile
materials.
- Of man-made textile materials:
56081100 - - Made up fishing nets 12 0
560819 - - Other:
56081910 - - - Industrial safety nets 12 0
56081920 - - - Net bags 12 0
56081990 - - - Other 12 0
560890 - Other:
56089010 - - Industrial safety nets 12 0
56089020 - - Net bags 12 0
56089090 - - Other 12 0
5609 Articles of yarn, strip or the like of heading 54.04
or 54.05, twine, cordage, rope or cables, not
elsewhere specified or included.
56090010 - Core-spun yarn 12 0
56090090 - Other 12 0
57 Chapter 57 - Carpet and other textile floor
coverings
5701 Carpets and other textile floor coverings, knotted,
whether or not made up.
570110 - Of wool or fine animal hair:
57011010 - - Prayer mats 12 0
57011090 - - Other 12 0
570190 - Of other textile materials:
- - Of cotton:
57019011 - - - Prayer mats 12 0
57019019 - - - Other 12 0
- - Other:
57019091 - - - Of jute fibres 12 0
57019099 - - - Other 12 0

230
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
5702 Carpets and other textile floor coverings, woven,
not tufted or flocked, whether or not made up,
including "Kelem", "Schumacks", "Karamanie" and
similar hand-woven rugs.
57021000 - "Kelem", "Schumacks", "Karamanie"and similar 12 0
hand-woven rugs
57022000 - Floor coverings of coconut fibres (coir) 12 0
- Other, of pile construction, not made up:
57023100 - - Of wool or fine animal hair 12 0
57023200 - - Of man-made textile materials 12 0
570239 - - Of other textile materials:
57023910 - - - Of cotton 12 0
57023920 - - - Of jute fibre 12 0
57023990 - - - Other 12 0
- Other, of pile construction, made up:
570241 - - Of wool or fine animal hair:
57024110 - - - Prayer mats 12 0
57024190 - - - Other 12 0
570242 - - Of man-made textile materials:
57024210 - - - Prayer mats 12 0
57024290 - - - Other 12 0
570249 - - Of other textile materials:
- - - Of cotton:
57024911 - - - - Prayer mats 12 0
57024919 - - - - Other 12 0
- - - Other:
57024991 - - - - Of jute fibres 12 0
57024999 - - - - Other 12 0
- Other, not of pile construction, not made up:
57025100 - - Of wool or fine animal hair 12 0
57025200 - - Of man-made textile materials 12 0
570259 - - Of other textile materials:
57025910 - - - Of cotton 12 0
57025990 - - - Other 12 0
- Other, not of pile construction, made up:
570291 - - Of wool or fine animal hair:
57029110 - - - Prayer mats 12 0
57029190 - - - Other 12 0
570292 - - Of man-made textile materials:
57029210 - - - Prayer mats 12 0
57029290 - - - Other 12 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
570299 - - Of other textile materials:
- - - Of cotton:
57029911 - - - - Prayer mats 12 0
57029919 - - - - Other 12 0
- - - Other:
57029991 - - - - Of jute fibres 12 0
57029999 - - - - Other 12 0
5703 Carpets and other textile floor coverings, tufted,
whether or not made up.
570310 - Of wool or fine animal hair:
57031010 - - Prayer mats 12 0
57031090 - - Other 12 0
570320 - Of nylon or other polyamides:
57032010 - - Prayer mats 12 0
57032090 - - Other 12 0
570330 - Of other man-made textile materials:
57033010 - - Prayer mats 12 0
57033090 - - Other 12 0
570390 - Of other textile materials:
- - Of cotton:
57039011 - - - Prayer mats 12 0
57039019 - - - Other 12 0
- - Other:
57039091 - - - Of jute fibres 12 0
57039099 - - - Other 12 0
5704 Carpets and other textile floor coverings, of felt,
not tufted or flocked, whether or not made up.
57041000 - Tiles, having a maximum surface area of 0.3 m2 12 0
57049000 - Other 12 0
5705 Other carpets and other textile floor coverings,
whether or not made up.
- Of cotton:
57050011 - - Prayer mats 12 0
57050019 - - Other 12 0
- Other:
57050091 - - Of jute fibres 12 0
57050099 - - Other 12 0
58 Chapter 58 - Special woven fabrics; tuffed textile
fabrics; lace; tapestries; trimmings; embroidery
5801 Woven pile fabrics and chenille fabrics, other than
fabrics of heading 58.02 or 58.06.

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
580110 - Of wool or fine animal hair:
58011010 - - Tennis ball melton cloth 12 0
58011090 - - Other 12 0
- Of cotton:
58012100 - - Uncut weft pile fabrics 12 CN 0
58012200 - - Cut corduroy 12 CN 0
58012300 - - Other weft pile fabrics 12 CN 0
58012400 - - Warp pile fabrics, épinglé (uncut) 12 0
58012500 - - Warp pile fabrics, cut 12 0
58012600 - - Chenille fabrics 12 0
- Of man-made fibres:
58013100 - - Uncut weft pile fabrics 12 CN 0
58013200 - - Cut corduroy 12 CN 0
58013300 - - Other weft pile fabrics 12 0
58013400 - - Warp pile fabrics, épinglé (uncut) 12 0
58013500 - - Warp pile fabrics, cut 12 0
58013600 - - Chenille fabrics 12 0
580190 - Of other textile materials:
58019010 - - Of silk 12 0
58019090 - - Other 12 CN 0
5802 Terry towelling and similar woven terry fabrics,
other than narrow fabrics of heading 58.06; tufted
textile fabrics, other than products of heading
57.03.
- Terry towelling and similar woven terry fabrics, of
cotton:
58021100 - - Unbleached 12 CN 0
58021900 - - Other 12 0
58022000 - Terry towelling and similar woven terry fabrics, of 12 0
other textile materials
58023000 - Tufted textile fabrics 12 0
5803 Gauze, other than narrow fabrics of heading 58.06.
580310 - Of cotton:
58031010 - - Unbleached, not mercerised 12 0
58031090 - - Other 12 0
580390 - Of other textile materials:
58039010 - - Blinds for plants 12 0
58039090 - - Other 12 0
5804 Tulles and other net fabrics, not including woven,
knitted or crocheted fabrics; lace in the piece, in
strips or in motifs, other than fabrics of headings
60.02 to 60.06.

233
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
580410 - Tulles and other net fabrics:
58041010 - - Of silk 12 0
58041020 - - Of cotton 12 0
58041090 - - Other 12 0
- Mechanically made lace:
58042100 - - Of man-made fibres 12 0
58042900 - - Of other textile materials 12 0
58043000 - Hand-made lace 12 0
5805 Hand-woven tapestries of the type Gobelins,
Flanders, Aubusson, Beauvais and the like, and
needle-worked tapestries (for example, petit point,
cross stitch), whether or not made up.
58050010 - Of cotton 12 0
58050090 - Other 12 0
5806 Narrow woven fabrics, other than goods of
heading 58.07; narrow fabrics consisting of warp
without weft assembled by means of an adhesive
(bolducs).
580610 - Woven pile fabrics (including terry towelling and
similar terry fabrics) and chenille fabrics:
58061010 - - Of silk 12 0
58061020 - - Of cotton 12 0
58061090 - - Other 12 0
58062000 - Other woven fabrics, containing by weight 5% or 12 0
more of elastomeric yarn or rubber thread
- Other woven fabrics:
580631 - - Of cotton:
58063110 - - - Narrow woven fabrics suitable for the 12 0
manufacture of inked ribbons for typewriters or
similar machines
58063120 - - - Backing for electrical insulating paper 12 0
58063130 - - - Slide fastener ribbons of a width not exceeding 12 0
12 mm
58063140 - - - Webbings used in covering piping, poles or 12 0
the like
58063150 - - - Textile sequential markers used in the 12 CN 0
manufacture of electrical wires
58063190 - - - Other 12 CN 0
580632 - - Of man-made fibres:
58063210 - - - Narrow woven fabrics suitable for the 12 0
manufacture of inked ribbons for typewriters or
similar machines; safety seat belt webbing

234
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
58063220 - - - Slide fastener ribbons of a width not exceeding 12 0
12 mm
58063230 - - - Webbings used in covering piping, poles and 12 0
the like
58063290 - - - Other 12 CN 0
580639 - - Of other textile materials:
58063910 - - - Of silk 12 0
58063990 - - - Other 12 0
58064000 - Fabrics consisting of warp without weft 12 0
assembled by means of an adhesive (bolducs)
5807 Labels, badges and similar articles of textile
materials, in the piece, in strips or cut to shape or
size, not embroidered.
58071000 - Woven 12 0
58079000 - Other 12 0
5808 Braids in the piece; ornamental trimmings in the
piece, without embroidery, other than knitted or
crocheted; tassels, pompons and similar articles.
580810 - Braids in the piece:
58081010 - - Combined with rubber threads 12 0
58081090 - - Other 12 0
580890 - Other:
58089010 - - Combined with rubber threads 12 0
58089090 - - Other 12 0
58090000 Woven fabrics of metal thread and woven fabrics 12 0
of metallised yarn of heading 56.05, of a kind used
in apparel, as furnishing fabrics or for similar
purposes, not elsewhere specified or included.
5810 Embroidery in the piece, in strips or in motifs.
58101000 - Embroidery without visible ground 12 0
- Other embroidery:
58109100 - - Of cotton 12 0
58109200 - - Of man-made fibres 12 0
58109900 - - Of other textile materials 12 0
58110000 Quilted textile products in the piece, composed of 12 0
one or more layers of textile materials assembled
with padding by stitching or otherwise, other than
embroidery of heading 58.10.
59 Chapter 59 - Impregnated, coated, covered or
laminated textile fabrics; textile articles of a kind
suitable for industrial use

235
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
5901 Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer covers of
books or the like; tracing cloth; prepared painting
canvas; buckram and similar stiffened textile
fabrics of a kind used for hat foundations.
59011000 - Textile fabrics coated with gum or amylaceous 12 0
substances, of a kind used for the outer covers of
books or the like
590190 - Other:
59019010 - - Tracing cloth 12 0
59019020 - - Prepared painting canvas 12 0
59019090 - - Other 12 0
5902 Tyre cord fabric of high tenacity yarn of nylon or
other polyamides, polyesters or viscose rayon.
590210 - Of nylon or other polyamides:
59021010 - - Chafer canvas type, rubberised 10 CN 0
59021090 - - Other 10 CN 0
590220 - Of polyesters:
59022010 - - Tyre cord fabrics of high tenacity yarn of 10 CN 0
polyesters and cotton
59022020 - - Chafer canvas tyre, rubberised 10 CN 0
59022090 - - Other 12 CN 0
590290 - Other:
59029010 - - Chafer canvas tyre, rubberised 10 0
59029090 - - Other 12 0
5903 Textile fabrics impregnated, coated, covered or
laminated with plastics, other than those of
heading 59.02.
590310 - With poly(vinyl chloride):
59031010 - - Interlining 12 0
59031090 - - Other 12 CN 0
590320 - With polyurethane:
59032010 - - Interlining 12 CN 0
59032090 - - Other 12 CN 0
590390 - Other:
59039010 - - Nylon canvas 12 CN 0
59039020 - - Interlining 12 CN 0
59039090 - - Other 12 CN 0
5904 Linoleum, whether or not cut to shape; floor
coverings consisting of a coating or covering
applied on a textile backing, whether or not cut to
shape.
59041000 - Linoleum 12 0
236
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
590490 - Other:
59049010 - - With a base consisting of needleloom felt or 12 0
nonwovens
59049090 - - With other textile base 12 0
59050000 Textile wall coverings. 12 0
5906 Rubberised textile fabrics, other than those of
heading 59.02.
59061000 - Adhesive tape of a width not exceeding 20 cm 12 0
- Other:
59069100 - - Knitted or crocheted 12 0
590699 - - Other:
59069910 - - - Hospital rubber sheeting 12 0
59069990 - - - Other 12 0
5907 Textile fabrics otherwise impregnated, coated or
covered; painted canvas being theatrical scenery,
studio back-cloths or the like.
59070010 - Fabrics impregnated, coated or covered with oil 12 0
or oil-based preparations
59070020 - Printed canvas being theatrical scenery, studio 12 0
back-cloths or the like
59070030 - Textile fabrics impregnated, coated or covered 12 0
with fire resistant chemical
59070040 - Fabrics impregnated, coated or covered with 12 0
flock velvet, the entire surface of which is covered
with textile flock
59070050 - Fabrics impregnated, coated or covered with 12 0
wax, tar, bitumen or similar products
59070060 - Fabrics impregnated, coated or covered with 12 0
other material
59070090 - Other 12 0
5908 Textile wicks, woven, plaited or knitted, for lamps,
stoves, lighters, candles or the like; incandescent
gas mantles and tubular knitted gas mantle fabric
therefor, whether or not impregnated.
59080010 - Wicks; incandescent gas mantles 12 0
59080090 - Other 12 0
5909 Textile hosepiping and similar textile tubing, with or
without lining, armour or accessories of other
materials.
59090010 - Fire hoses 10 0
59090020 - Non-woven tubing with an internal core of plastic 10 0
used for the drainage of water
59090090 - Other 10 0

237
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
5910 Transmission or conveyor belts or belting, of textile
material, whether or not impregnated, coated,
covered or laminated with plastics, or reinforced
with metal or other material.
59100010 - Transmission belts of felts 12 0
59100090 - Other 12 0
5911 Textile products and articles, for technical uses,
specified in Note 7 to this Chapter.
59111000 - Textile fabrics, felt and felt-lined woven fabrics, 10 0
coated, covered or laminated with rubber, leather
or other material, of a kind used for card clothing,
and similar fabrics of a kind used for other
technical purposes, including narrow fabrics made
of velvet impregnated with rubber, for covering
weaving spindles (weaving beams)
59112000 - Bolting cloth, whether or not made up 10 8 2009 0
- Textile fabrics and felts, endless or fitted with
linking devices, of a kind used in paper-making or
similar machines (for example, for pulp or
asbestos-cement):
59113100 - - Weighing less than 650 g/m2 5 0
59113200 - - Weighing 650 g/m2 or more 5 0
59114000 - Straining cloth of a kind used in oil presses or the 10 0
like, including that of human hair
591190 - Other:
59119010 - - Textile packings and gaskets 10 5 2010 0
59119090 - - Other 10 5 2010 0
60 Chapter 60 - Knitted or crocheted goods
6001 Pile fabrics, including "long-pile" fabrics and terry
fabrics knitted or crocheted.
600110 - "Long pile" fabrics:
60011010 - - Unbleached, not mercerised 12 CN 0
60011090 - - Other 12 CN 0
- Looped pile fabrics:
600121 - - Of cotton:
60012110 - - - Unbleached, not mercerised 12 CN 0
60012190 - - - Other 12 CN 0
600122 - - Of man-made fibres:
60012210 - - - Unbleached 12 0
60012290 - - - Other 12 CN 0
600129 - - Of other textile materials:
60012910 - - - Unbleached 12 0
60012990 - - - Other 12 CN 0

238
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Other:
600191 - - Of cotton:
60019110 - - - Unbleached, not mercerised 12 CN 0
60019190 - - - Other 12 CN 0
600192 - - Of man-made fibres:
- - - Pile fabrics of 100% polyester staple fibres of
a width not less than 63.5 mm but not more than
76.2 mm suitable for use in the manufacture of
paint rollers:
60019211 - - - - Unbleached 12 CN 0
60019219 - - - - Other 12 CN 0
- - - Other:
60019291 - - - - Unbleached 12 CN 0
60019299 - - - - Other 12 CN 0
600199 - - Of other textile materials:
60019910 - - - Unbleached, not mercerised 12 0
60019990 - - - Other 12 CN 0
6002 Knitted or crocheted fabrics of a width not
exceeding 30 cm, containing by weight 5% or
more of elastomeric yarn or rubber thread, other
than those of heading 60.01.
60024000 - Containing by weight 5% or more of elastomeric 12 0
yarn but not containing rubber thread
60029000 - Other 12 0
6003 Knitted or crocheted fabrics of a width not
exceeding 30 cm, other than those of heading
60.01 or 60.02.
60031000 - Of wool or fine animal hair 12 0
60032000 - Of cotton 12 0
60033000 - Of synthetic fibres 12 0
60034000 - Of artificial fibres 12 0
60039000 - Other 12 0
6004 Knitted or crocheted fabrics of a width exceeding
30 cm, containing by weight 5% or more of
elastomeric yarn or rubber thread, other than
those of heading 60.01.
600410 - Containing by weight 5% or more of elastomeric
yarn but not containing rubber thread
60041010 - - Knitted swimwear fabric containing by weight 12 0
80% synthetic yarn and 20% elastic yarn
60041090 - - Other 12 0
600490 - Other:
60049010 - - Elastic (combined with rubber threads) 12 0

239
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
60049090 - - Other 12 0
6005 Warp knit fabrics (including those made on galloon
knitting machines), other than those of headings
60.01 to 60.04.
60051000 - Of wool or fine animal hair 12 0
- Of cotton:
60052100 - - Unbleached or bleached 12 0
60052200 - - Dyed 12 0
60052300 - - Of yarns of different colours 12 0
60052400 - - Printed 12 0
- Of synthetic fibres:
60053100 - - Unbleached or bleached 12 0
60053200 - - Dyed 12 0
60053300 - - Of yarns of different colours 12 0
60053400 - - Printed 12 0
- Of artificial fibres:
60054100 - - Unbleached or bleached 12 0
60054200 - - Dyed 12 0
60054300 - - Of yarns of different colours 12 0
60054400 - - Printed 12 0
60059000 - Other 12 0
6006 Other knitted or crocheted fabrics.
60061000 - Of wool or fine animal hair 12 0
- Of cotton:
60062100 - - Unbleached or bleached 12 0
60062200 - - Dyed 12 CN 0
60062300 - - Of yarns of different colours 12 CN 0
60062400 - - Printed 12 0
- Of synthetic fibres:
600631 - - Unbleached or bleached:
60063110 - - - Nylon fibre mesh for use as backing material 12 0
for mosaic tiles
60063190 - - - Other 12 0
600632 - - Dyed:
60063210 - - - Nylon fibre mesh for use as backing material 12 CN 0
for mosaic tiles
60063290 - - - Other 12 CN 0
600633 - - Of yarns of different colours:
60063310 - - - Nylon fibre mesh for use as backing material 12 0
for mosaic tiles
60063390 - - - Other 12 0

240
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
600634 - - Printed:
60063410 - - - Nylon fibre mesh for use as backing material 12 0
for mosaic tiles
60063490 - - - Other 12 0
- Of artificial fibres:
60064100 - - Unbleached or bleached 12 0
60064200 - - Dyed 12 0
60064300 - - Of yarns of different colours 12 0
60064400 - - Printed 12 0
60069000 - Other 12 0
61 Chapter 61 - Articles or apparel and clothing
accessories, knitted or crocheted goods
6101 Men's or boys' overcoats, car-coats, capes, cloaks,
anoraks (including ski-jackets), wind-cheaters,
wind-jackets and similar articles, knitted or
crocheted, other than those of heading 61.03.
61011000 - Of wool or fine animal hair 20 CN 0
61012000 - Of cotton 20 CN 0
61013000 - Of man-made fibres 20 0
61019000 - Of other textile materials 20 0
6102 Women's or girls' overcoats, car-coats, capes,
cloaks, anoraks (including ski-jackets), wind-
cheaters, wind-jackets and similar articles, knitted
or crocheted, other than those of heading 61.04.
61021000 - Of wool or fine animal hair 20 0
61022000 - Of cotton 20 0
61023000 - Of man-made fibres 20 0
61029000 - Of other textile materials 20 0
6103 Men's or boys' suits, ensembles, jackets, blazers,
trousers, bib and brace overalls, breeches and
shorts (other than swimwear), knitted or crocheted.
- Suits:
61031100 - - Of wool or fine animal hair 20 CN 0
61031200 - - Of synthetic fibres 20 0
610319 - - Of other textile materials:
61031910 - - - Of cotton 20 0
61031920 - - - Of ramie, linen or silk 20 0
61031990 - - - Other 20 0
- Ensembles:
61032100 - - Of wool or fine animal hair 20 0
61032200 - - Of cotton 20 0
61032300 - - Of synthetic fibres 20 0

241
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
610329 - - Of other textile materials:
61032910 - - - Of ramie, linen or silk 20 0
61032990 - - - Other 20 0
- Jackets and blazers:
61033100 - - Of wool or fine animal hair 20 0
61033200 - - Of cotton 20 0
61033300 - - Of synthetic fibres 20 0
610339 - - Of other textile materials:
61033910 - - - Of ramie, linen or silk 20 0
61033990 - - - Other 20 0
- Trousers, bib and brace overalls, breeches and
shorts:
61034100 - - Of wool or fine animal hair 20 0
61034200 - - Of cotton 20 CN 0
61034300 - - Of synthetic fibres 20 0
610349 - - Of other textile materials:
61034910 - - - Of ramie, linen or silk 20 0
61034990 - - - Other 20 0
6104 Women's or girls' suits, ensembles, jackets,
blazers, dresses, skirts, divided skirts, trousers,
bib and brace overalls, breeches and shorts (other
than swimwear), knitted or crocheted.
- Suits:
61041100 - - Of wool or fine animal hair 20 0
61041200 - - Of cotton 20 0
61041300 - - Of synthetic fibres 20 0
610419 - - Of other textile materials:
61041910 - - - Of ramie, linen or silk 20 0
61041990 - - - Other 20 0
- Ensembles:
61042100 - - Of wool or fine animal hair 20 0
61042200 - - Of cotton 20 0
61042300 - - Of synthetic fibres 20 0
610429 - - Of other textile materials:
61042910 - - - Of ramie, linen or silk 20 0
61042990 - - - Other 20 0
- Jackets and blazers:
61043100 - - Of wool or fine animal hair 20 0
61043200 - - Of cotton 20 0
61043300 - - Of synthetic fibres 20 0
610439 - - Of other textile materials:

242
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
61043910 - - - Of ramie, linen or silk 20 0
61043990 - - - Other 20 0
- Dresses:
61044100 - - Of wool or fine animal hair 20 0
61044200 - - Of cotton 20 0
61044300 - - Of synthetic fibres 20 0
61044400 - - Of artificial fibres 20 0
610449 - - Of other textile materials:
61044910 - - - Of ramie, linen or silk 20 0
61044990 - - - Other 20 0
- Skirts and divided skirts:
61045100 - - Of wool or fine animal hair 20 0
61045200 - - Of cotton 20 0
61045300 - - Of synthetic fibres 20 0
610459 - - Of other textile materials:
61045910 - - - Of ramie, linen or silk 20 0
61045990 - - - Other 20 0
- Trousers, bib and brace overalls, breeches and
shorts:
61046100 - - Of wool or fine animal hair 20 0
61046200 - - Of cotton 20 0
61046300 - - Of synthetic fibres 20 0
610469 - - Of other textile materials:
61046910 - - - Of ramie, linen or silk 20 0
61046990 - - - Other 20 0
6105 Men's or boys' shirts, knitted or crocheted.
61051000 - Of cotton 20 DO,HN 0
610520 - Of man-made fibres:
61052010 - - Of synthetic fibres 20 0
61052020 - - Of artificial fibres 20 0
610590 - Of other textile materials:
61059010 - - Of ramie, linen or silk 20 0
61059090 - - Other 20 0
6106 Women's or girls' blouses, shirts and shirt-blouses,
knitted or crocheted.
61061000 - Of cotton 20 DO,HN,SV 0
61062000 - Of man-made fibres 20 0
610690 - Of other textile materials:
61069010 - - Of ramie, linen or silk 20 0
61069020 - - Of wool or fine animal hair 20 0
61069090 - - Other 20 0

243
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
6107 Men's or boys' underpants, briefs, nightshirts,
pyjamas, bathrobes, dressing gowns and similar
articles, knitted or crocheted.
- Underpants and briefs:
61071100 - - Of cotton 20 DO,HN,SV 0
61071200 - - Of man-made fibres 20 0
610719 - - Of other textile materials:
61071910 - - - Of wool or fine animal hair 20 0
61071990 - - - Other 20 0
- Nightshirts and pyjamas:
61072100 - - Of cotton 20 DO,HN 0
61072200 - - Of man-made fibres 20 0
610729 - - Of other textile materials:
61072910 - - - Of silk 20 0
61072920 - - - Of wool or fine animal hair 20 0
61072990 - - - Other 20 0
- Other:
61079100 - - Of cotton 20 DO,HN 0
61079200 - - Of man-made fibres 20 0
610799 - - Of other textile materials:
61079910 - - - Of wool or fine animal hair 20 0
61079990 - - - Other 20 0
6108 Women's or girls' slips, petticoats, briefs, panties,
nightdresses, pyjamas, nộgligộs, bathrobes,
dressing gowns and similar articles, knitted or
crocheted.
- Slips and petticoats:
61081100 - - Of man-made fibres 20 0
610819 - - Of other textile materials:
61081910 - - - Of silk 20 0
61081920 - - - Of wool or fine animal hair 20 0
61081930 - - - Of cotton 20 0
61081990 - - - Other 20 0
- Briefs and panties:
61082100 - - Of cotton 20 SV 0
61082200 - - Of man-made fibres 20 0
610829 - - Of other textile materials:
61082910 - - - Of silk 20 0
61082920 - - - Of wool or fine animal hair 20 0
61082990 - - - Other 20 0
- Nightdresses and pyjamas:

244
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
61083100 - - Of cotton 20 0
61083200 - - Of man-made fibres 20 0
610839 - - Of other textile materials:
61083910 - - - Of silk 20 0
61083920 - - - Of wool or fine animal hair 20 0
61083990 - - - Other 20 0
- Other:
61089100 - - Of cotton 20 0
61089200 - - Of man-made fibres 20 0
610899 - - Of other textile materials:
61089910 - - - Of wool or fine animal hair 20 0
61089990 - - - Other 20 0
6109 T-shirts, singlets and other vests, knitted or
crocheted.
610910 - Of cotton:
61091010 - - For men or boys 20 CN,DO,HN,SV,US 0
61091020 - - For women or girls 20 CN,DO,HN,SV,US 0
610990 - Of other textile materials:
61099010 - - For men or boys, of ramie, linen or silk 20 0
61099020 - - For men or boys, of other materials 20 SV 0
61099030 - - For women or girls, of ramie, linen or silk 20 0
61099040 - - For women or girls, of other materials 20 SV 0
6110 Jerseys, pullovers, cardigans, waistcoats and
similar articles, knitted or crocheted.
- Of wool or fine animal hair:
61101100 - - Of wool 20 0
61101200 - - Of Kashmir (cashmere) goats 20 0
61101900 - - Other 20 0
61102000 - Of cotton 20 SV 0
61103000 - Of man-made fibres 20 0
611090 - Of other textile materials:
61109010 - - Of ramie, linen or silk 20 0
61109090 - - Other 20 0
6111 Babies' garments and clothing accessories, knitted
or crocheted.
611110 - Of wool or fine animal hair:
61111010 - - Stockings, socks and bootees without applied 20 0
soles, not elasticated or rubberised
61111020 - - Stockings, socks and bootees without applied 20 0
soles, elasticated or rubberised

245
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
61111030 - - Gloves, mittens and mitts; pantyhose (tights), 20 0
underpants and briefs, bathing costumes or trunks
61111040 - - Other garments 20 0
61111090 - - Other 20 0
611120 - Of cotton:
61112010 - - Stockings, socks and bootees without applied 20 DO,HN 0
soles, not elasticated or rubberised
61112020 - - Stockings, socks and bootees without applied 20 DO,HN 0
soles, elasticated or rubberised
61112030 - - Garments 20 DO,HN 0
61112090 - - Other 20 DO,HN 0
611130 - Of synthetic fibres:
61113010 - - Stockings, socks and bootees without applied 20 0
soles
61113020 - - Garments 20 0
61113090 - - Other 20 0
611190 - Of other textile materials:
61119010 - - Stockings, socks and bootees without applied 20 0
soles, not elasticated or rubberised
61119020 - - Stockings, socks and bootees without applied 20 0
soles, elasticated or rubberised
61119030 - - Garments 20 0
61119090 - - Other 20 0
6112 Track suits, ski suits and swimwear, knitted or
crocheted.
- Track suits:
61121100 - - Of cotton 20 0
61121200 - - Of synthetic fibres 20 0
611219 - - Of other textile materials:
61121910 - - - Of ramie, linen or silk 20 0
61121990 - - - Other 20 0
61122000 - Ski suits 20 0
- Men's or boys' swimwear:
611231 - - Of synthetic fibres:
61123110 - - - Not elasticated or rubberised 20 0
61123120 - - - Elasticated or rubberised 20 0
611239 - - Of other textile materials:
61123910 - - - Not elasticated or rubberised 20 0
61123920 - - - Elasticated or rubberised 20 0
- Women's or girls' swimwear:
611241 - - Of synthetic fibres:
61124110 - - - Not elasticated or rubberised 20 0
246
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
61124120 - - - Elasticated or rubberised 20 0
611249 - - Of other textile materials:
61124910 - - - Not elasticated or rubberised 20 0
61124920 - - - Elasticated or rubberised 20 0
6113 Garments, made up of knitted or crocheted fabrics
of heading 59.03, 59.06 or 59.07.
- Not elasticated or rubberised:
61130011 - - Protective or safety garments for workers 20 0
excluding goods of subheading 6113.0012
61130012 - - Flame-proof 15 0
61130019 - - Other 20 0
- Elasticated or rubberised:
61130021 - - Protective or safety garments for workers 20 0
excluding goods of subheading 6113.0022
61130022 - - Flame-proof 15 0
61130029 - - Other 20 0
6114 Other garments, knitted or crocheted.
61141000 - Of wool or fine animal hair 20 0
61142000 - Of cotton 20 DO,HN 0
611430 - Of man-made fibres:
61143010 - - Flame-proof 15 0
61143090 - - Other 20 0
611490 - Of other textile materials:
61149010 - - Of ramie, linen or silk 20 0
61149090 - - Other 20 0
6115 Panty hose, tights, stockings, socks and other
hosiery, including stockings for varicose veins and
footwear without applied soles, knitted or
crocheted.
- Panty hose and tights:
611511 - - Of synthetic fibres, measuring per single yarn
less than 67 decitex:
61151110 - - - Not elasticated or rubberised 20 0
61151120 - - - Elasticated or rubberised 20 0
611512 - - Of synthetic fibres, measuring per single yarn
67 decitex or more:
61151210 - - - Not elasticated or rubberised 20 0
61151220 - - - Elasticated or rubberised 20 0
611519 - - Of other textile materials:
- - - Not elasticated or rubberised:
61151911 - - - - Of cotton 20 0
61151919 - - - - Other 20 0

247
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - - Elasticated or rubberised:
61151921 - - - - Of cotton 20 0
61151929 - - - - Other 20 0
611520 - Women's full-length or knee-length hosiery,
measuring per single yarn less than 67 decitex:
61152010 - - Of cotton 20 0
61152090 - - Of other textile materials 20 0
- Other:
611591 - - Of wool or fine animal hair:
61159110 - - - Stockings, under stockings, socks, sockettes 20 0
and the like, for men
61159120 - - - Stockings, under stockings, socks, sockettes 20 0
and the like, for women and children
61159190 - - - Other 20 0
611592 - - Of cotton:
61159210 - - - Stockings, under stockings, socks, sockettes 20 0
and the like, for men
61159220 - - - Stockings, under stockings, socks, sockettes 20 0
and the like, for women and children
61159290 - - - Other 20 0
611593 - - Of synthetic fibres:
61159310 - - - Stockings, under stockings, socks, sockettes 20 CN 0
and the like, for men
61159320 - - - Stockings, under stockings, socks, sockettes 20 CN 0
and the like, for women and children
61159390 - - - Other 20 CN 0
611599 - - Of other textile materials:
61159910 - - - Stockings, under stockings, socks, sockettes 20 0
and the like, for men
61159920 - - - Stockings, under stockings, socks, sockettes 20 0
and the like, for women and children
61159990 - - - Other 20 0
6116 Gloves, mittens and mitts, knitted or crocheted.
61161000 - Impregnated, coated or covered with plastics or 20 0
rubber
- Other:
61169100 - - Of wool or fine animal hair 20 0
61169200 - - Of cotton 20 0
61169300 - - Of synthetic fibres 20 0
61169900 - - Of other textile materials 20 0

248
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
6117 Other made up clothing accessories, knitted or
crocheted; knitted or crocheted parts of garments
or of clothing accessories.
611710 - Shawls, scarves, mufflers, mantillas, veils and
the like:
61171010 - - Of cotton 20 0
61171090 - - Of other textile materials 20 0
611720 - Ties, bow ties and cravats:
61172010 - - Of wool or fine animal hair 20 0
61172090 - - Other 20 0
611780 - Other accessories:
61178010 - - Of wool or fine animal hair 20 0
61178090 - - Other 20 0
61179000 - Parts 20 0
62 Chapter 62 - Articles of apparel and clothing
accessories, not knitted or crocheted
6201 Men's or boys' overcoats, car-coats, capes, cloaks,
anoraks (including ski-jackets), wind-cheaters,
wind-jackets and similar articles, other than those
of heading 62.03.
- Overcoats, raincoats, car-coats, capes, cloaks
and similar articles:
62011100 - - Of wool of fine animal hair 20 0
62011200 - - Of cotton 20 0
62011300 - - Of man-made fibres 20 0
620119 - - Of other textile materials:
62011910 - - - Of ramie, linen or silk 20 0
62011990 - - - Other 20 0
- Other:
62019100 - - Of wool or fine animal hair 20 0
62019200 - - Of cotton 20 0
62019300 - - Of man-made fibres 20 0
620199 - - Of other textile materials:
62019910 - - - Of ramie, linen or silk 20 0
62019990 - - - Other 20 0
6202 Women's or girls' overcoats, car-coats, capes,
cloaks, anoraks (including ski-jackets), wind-
cheaters, wind-jackets and similar articles, other
than those of heading 62.04.
- Overcoats, raincoats, car-coats, capes, cloaks
and similar articles:
62021100 - - Of wool or fine animal hair 20 0

249
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
62021200 - - Of cotton 20 0
62021300 - - Of man-made fibres 20 0
620219 - - Of other textile materials:
62021910 - - - Of ramie, linen or silk 20 0
62021990 - - - Other 20 0
- Other:
62029100 - - Of wool or fine animal hair 20 0
62029200 - - Of cotton 20 0
62029300 - - Of man-made fibres 20 0
620299 - - Of other textile materials:
62029910 - - - Of ramie, linen or silk 20 0
62029990 - - - Other 20 0
6203 Men's or boys' suits, ensembles, jackets, blazers,
trousers, bib and brace overalls, breeches and
shorts (other than swimwear).
- Suits:
62031100 - - Of wool or fine animal hair 20 0
62031200 - - Of synthetic fibres 20 0
620319 - - Of other textile materials:
62031910 - - - Of cotton 20 0
62031920 - - - Of ramie, linen or silk 20 0
62031990 - - - Other 20 0
- Ensembles:
62032100 - - Of wool or fine animal hair 20 0
62032200 - - Of cotton 20 0
62032300 - - Of synthetic fibres 20 0
620329 - - Of other textile materials:
62032910 - - - Of ramie, linen or silk 20 0
62032990 - - - Other 20 0
- Jackets and blazers:
62033100 - - Of wool or fine animal hair 20 0
62033200 - - Of cotton 20 0
62033300 - - Of synthetic fibres 20 0
620339 - - Of other textile materials:
62033910 - - - Of ramie, linen or silk 20 0
62033990 - - - Other 20 0
- Trousers, bib and brace overalls, breeches and
shorts:
620341 - - Of wool or fine animal hair:
62034110 - - - Bib and brace overalls 20 0
62034190 - - - Other 20 0

250
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
620342 - - Of cotton:
62034210 - - - Bib and brace overalls 20 SV 0
62034290 - - - Other 20 SV 0
620343 - - Of synthetic fibres:
62034310 - - - Bib and brace overalls 20 0
62034390 - - - Other 20 0
620349 - - Of other textile materials:
62034910 - - - Bib and brace overalls of ramie, linen or silk 20 0
62034920 - - - Bib and brace overalls of other materials 20 0
62034930 - - - Other, of ramie, linen or silk 20 0
62034990 - - - Other 20 0
6204 Women's or girls' suits, ensembles, jackets,
blazers, dresses, skirts, divided skirts, trousers,
bib and brace overalls, breeches and shorts (other
than swimwear).
- Suits:
62041100 - - Of wool or fine animal hair 20 0
62041200 - - Of cotton 20 0
62041300 - - Of synthetic fibres 20 0
620419 - - Of other textile materials:
62041910 - - - Of ramie, linen or silk 20 0
62041990 - - - Other 20 0
- Ensembles:
62042100 - - Of wool or fine animal hair 20 CN 0
62042200 - - Of cotton 20 0
62042300 - - Of synthetic fibres 20 CN 0
620429 - - Of other textile materials:
62042910 - - - Of ramie, linen or silk 20 0
62042990 - - - Other 20 0
- Jackets and blazers:
62043100 - - Of wool or fine animal hair 20 CN 0
62043200 - - Of cotton 20 0
62043300 - - Of synthetic fibres 20 0
620439 - - Of other textile materials:
62043910 - - - Of ramie, linen or silk 20 0
62043990 - - - Other 20 0
- Dresses:
62044100 - - Of wool or fine animal hair 20 0
62044200 - - Of cotton 20 SV 0
62044300 - - Of synthetic fibres 20 0
62044400 - - Of artificial fibres 20 0

251
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
620449 - - Of other textile materials:
62044910 - - - Of ramie, linen or silk 20 0
62044990 - - - Other 20 0
- Skirts and divided skirts:
62045100 - - Of wool or fine animal hair 20 0
62045200 - - Of cotton 20 0
62045300 - - Of synthetic fibres 20 0
620459 - - Of other textile materials:
62045910 - - - Of ramie, linen or silk 20 0
62045990 - - - Other 20 0
- Trousers, bib and brace overalls, breeches and
shorts:
62046100 - - Of wool or fine animal hair 20 0
62046200 - - Of cotton 20 SV 0
62046300 - - Of synthetic fibres 20 0
620469 - - Of other textile materials:
62046910 - - - Of ramie, linen or silk 20 0
62046990 - - - Other 20 CN 0
6205 Men's or boys' shirts.
62051000 - Of wool or fine animal hair 20 0
62052000 - Of cotton 20 DO,HN,SV 0
62053000 - Of man-made fibres 20 0
620590 - Of other textile materials:
62059010 - - Of ramie, linen or silk 20 0
62059090 - - Other 20 0
6206 Women's or girls' blouses, shirts and shirt-blouses.
62061000 - Of silk or silk waste 20 0
62062000 - Of wool or fine animal hair 20 CN 0
62063000 - Of cotton 20 DO,HN 0
62064000 - Of man-made fibres 20 0
620690 - Of other textile materials:
62069010 - - Of ramie, linen or silk 20 0
62069090 - - Other 20 0
6207 Men's or boys' singlets and other vests,
underpants, briefs, nightshirts, pyjamas,
bathrobes, dressing gowns and similar articles.
- Underpants and briefs:
62071100 - - Of cotton 20 DO,HN 0
62071900 - - Of other textile materials 20 0
- Nightshirts and pyjamas:
62072100 - - Of cotton 20 DO,HN 0

252
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
62072200 - - Of man-made fibres 20 0
620729 - - Of other textile materials:
62072910 - - - Of silk 20 0
62072990 - - - Other 20 0
- Other:
620791 - - Of cotton:
62079110 - - - Bathing or athletic slips, including combined 20 DO,HN 0
vests and slips; sports vests
62079120 - - - Bathrobes, dressing gowns and similar articles 20 DO,HN 0
62079130 - - - Pilgrimage robes 20 DO,HN 0
62079190 - - - Other 20 DO,HN 0
620792 - - Of man-made fibres:
62079210 - - - Bathing or athletic slips, including combined 20 0
vests and slips; sports vests
62079220 - - - Bathrobes, dressing gowns and similar articles 20 0
62079290 - - - Other 20 0
620799 - - Of other textile materials:
- - - Of wool or fine animal hair:
62079911 - - - - Bathing or athletic slips and sports vests 20 0
62079912 - - - - Bathrobes, dressing gowns and similar 20 0
articles
62079919 - - - - Other 20 0
- - - Other:
62079991 - - - - Bathing or athletic slips and sports vests 20 0
62079992 - - - - Bathrobes, dressing gowns and similar 20 0
articles
62079999 - - - - Other 20 0
6208 Women's or girls' singlets and other vests, slips,
petticoats, briefs, panties, nightdresses, pyjamas,
négligés, bathrobes, dressing gowns and similar
articles.
- Slips and petticoats:
62081100 - - Of man-made fibres 20 0
620819 - - Of other textile materials:
62081910 - - - Of silk 20 0
62081990 - - - Other 20 0
- Nightdresses and pyjamas:
62082100 - - Of cotton 20 0
62082200 - - Of man-made fibres 20 0
620829 - - Of other textile materials:
62082910 - - - Of silk 20 0
62082990 - - - Other 20 0
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- Other:
620891 - - Of cotton:
62089110 - - - Panties 20 0
62089120 - - - Négligés, bathrobes, dressing gowns and 20 0
similar articles
62089190 - - - Other 20 0
620892 - - Of man-made fibres:
62089210 - - - Panties, négligés, bathrobes, dressing gowns 20 0
and similar articles
62089290 - - - Other 20 0
620899 - - Of other textile materials:
- - - Of wool or fine animal hair:
62089911 - - - - Panties, négligés, bathrobes, dressing 20 0
gowns and similar articles
62089919 - - - - Other 20 0
- - - Other:
62089991 - - - - Panties, négligés, bathrobes, dressing 20 0
gowns and similar articles
62089999 - - - - Other 20 0
6209 Babies' garments and clothing accessories.
620910 - Of wool or fine animal hair:
62091010 - - Suits, pants and similar articles 20 0
62091020 - - T-shirts, shirts, pyjamas, napkins (diapers) and 20 0
similar articles
62091030 - - Clothing accessories 20 0
62091090 - - Other 20 0
620920 - Of cotton:
62092010 - - Suits, pants and similar articles 20 0
62092020 - - T-shirts, shirts, pyjamas, napkins (diapers) and 20 0
similar articles
62092030 - - Clothing accessories 20 0
62092090 - - Other 20 0
620930 - Of synthetic fibres:
62093010 - - Suits, pants and similar articles 20 0
62093020 - - T-shirts, shirts, pyjamas, napkins (diapers) and 20 0
similar articles
62093030 - - Clothing accessories 20 0
62093090 - - Other 20 0
620990 - Of other textile materials:
62099010 - - Suits, pants and similar articles 20 0
62099020 - - T-shirts, shirts, pyjamas, napkins (diapers) and 20 0
similar articles

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
62099030 - - Clothing accessories 20 0
62099090 - - Other 20 0
6210 Garments, made up of fabrics of heading 56.02,
56.03, 59.03, 59.06 or 59.07.
621010 - Of fabrics of heading 56.02 or 56.03:
- - Men’s or boys’ garments:
62101011 - - - For protection in industry 20 DO,HN 0
62101019 - - - Other 20 DO,HN 0
- - For women’s or girls‘ garments:
62101091 - - - For protection in industry 20 DO,HN 0
62101099 - - - Other 20 DO,HN 0
621020 - Other garments, of the type described in
subheadings 6201.11 to 6201.19:
- - For protection in industry:
62102011 - - - Flame-proof 15 0
62102019 - - - Other 20 0
- - Other:
62102091 - - - Flame-proof 15 0
62102099 - - - Other 20 0
621030 - Other garments, of the type described in
subheadings 6202.11 to 6202.19:
- - For protection in industry:
62103011 - - - Flame-proof 15 0
62103019 - - - Other 20 0
- - Other:
62103091 - - - Flame-proof 15 0
62103099 - - - Other 20 0
621040 - Other men's or boys' garments:
62104010 - - Flame-proof 15 0
62104090 - - Other 20 0
621050 - Other women's or girls' garments:
62105010 - - Flame-proof 15 0
62105090 - - Other 20 0
6211 Track suits, ski suits and swimwear; other
garments.
- Swimwear:
62111100 - - Men's or boys' 20 0
62111200 - - Women's or girls' 20 0
621120 - Ski suits:
- - For men or boys:
62112011 - - - Of wool or fine animal hair 20 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
62112019 - - - Other 20 0
- - For women or girls:
62112021 - - - Of wool or fine animal hair 20 0
62112029 - - - Other 20 0
- Other garments, men's or boys':
62113100 - - Of wool or fine animal hair 20 0
62113200 - - Of cotton 20 0
621133 - - Of man-made fibres:
62113310 - - - Flame-proof 15 0
62113320 - - - Flyers coveralls 20 0
62113390 - - - Other 20 0
621139 - - Of other textile materials:
62113910 - - - Flame-proof 15 0
62113990 - - - Other 20 0
- Other garments, women's or girls':
62114100 - - Of wool or fine animal hair 20 0
621142 - - Of cotton:
62114210 - - - Prayer cloaks 20 0
62114290 - - - Other 20 0
621143 - - Of man-made fibres:
62114310 - - - Surgical gowns 20 0
62114320 - - - Prayer cloaks 20 0
62114330 - - - Flyers coveralls 20 0
62114390 - - - Other 20 0
621149 - - Of other textile materials:
62114910 - - - Prayer cloaks 20 0
62114990 - - - Other 20 0
6212 Brassières, girdles, corsets, braces, suspenders,
garters and similar articles and parts thereof,
whether or not knitted or crocheted.
621210 - Brassières:
62121010 - - Of cotton 20 CN,DO,HN 0
62121090 - - Of other textile materials 20 CN,DO,HN 0
621220 - Girdles and panty-girdles:
62122010 - - Of cotton 20 0
62122090 - - Of other textile materials 20 0
621230 - Corselettes:
62123010 - - Of cotton 20 0
62123090 - - Of other textile materials 20 0
621290 - Other:
62129010 - - Of cotton 20 0

256
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
62129090 - - Of other textile materials 20 CN 0
6213 Handkerchiefs.
62131000 - Of silk or silk waste 20 0
62132000 - Of cotton 20 0
62139000 - Of other textile materials 20 0
6214 Shawls, scarves, mufflers, mantillas, veils and the
like.
62141000 - Of silk or silk waste 20 0
62142000 - Of wool or fine animal hair 20 0
62143000 - Of synthetic fibres 20 0
62144000 - Of artificial fibres 20 0
62149000 - Of other textile materials 20 0
6215 Ties, bow ties and cravats.
62151000 - Of silk or silk waste 20 0
62152000 - Of man-made fibres 20 0
621590 - Of other textile materials:
62159010 - - Of wool or fine animal hair 20 0
62159090 - - Other 20 0
6216 Gloves, mittens and mitts.
62160010 - Protective work gloves, mittens and mitts 20 0
- Other:
62160091 - - Of wool or fine animal hair 20 0
62160092 - - Of cotton, other than those of subheading 20 0
6216.00.10
62160099 - - Other 20 0
6217 Other made up clothing accessories; parts of
garments or of clothing accessories, other than
those of heading 62.12.
621710 - Accessories:
- - Stocking, socks and sockettes and the like:
62171011 - - - For men 20 0
62171019 - - - For women and children 20 0
62171020 - - Shoulder cushions 20 0
62171090 - - Other 20 0
62179000 - Parts 20 0
63 Chapter 63 - Other made up textile articles; sets;
worn clothing and worn textile articles; rags
I.- OTHER MADE UP TEXTILE ARTICLES
6301 Blankets and travelling rugs.
63011000 - Electric blankets 12 US 0

257
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63012000 - Blankets (other than electric blankets) and 12 CN,US 0
travelling rugs, of wool or of fine animal hair
63013000 - Blankets (other than electric blankets) and 12 US 0
travelling rugs, of cotton
630140 - Blankets (other than electric blankets) and
travelling rugs, of synthetic fibres:
63014010 - - Of nonwoven fabrics 12 US 0
63014090 - - Other 12 CN,US 0
630190 - Other blankets and travelling rugs:
63019010 - - Of nonwoven fabrics 12 US 0
63019090 - - Other 12 CN,US 0
6302 Bed linen, table linen, toilet linen and kitchen linen.
63021000 - Bed linen, knitted or crocheted 12 US 0
- Other bed linen, printed:
63022100 - - Of cotton 12 US 0
630222 - - Of man-made fibres:
63022210 - - - Of nonwoven fabrics 12 US 0
63022290 - - - Other 12 US 0
63022900 - - Of other textile materials 12 US 0
- Other bed linen:
63023100 - - Of cotton 12 US 0
630232 - - Of man-made fibres:
63023210 - - - Of nonwoven fabrics 12 US 0
63023290 - - - Other 12 US 0
63023900 - - Of other textile materials 12 US 0
63024000 - Table linen, knitted or crocheted 12 US 0
- Other table linen:
63025100 - - Of cotton 12 US 0
63025200 - - Of flax 12 US 0
630253 - - Of man-made fibres:
63025310 - - - Of nonwoven fabrics 12 US 0
63025390 - - - Other 12 US 0
63025900 - - Of other textile materials 12 US 0
63026000 - Toilet linen and kitchen linen, of terry towelling or 12 CN,SV,US 0
similar terry fabrics, of cotton
- Other:
63029100 - - Of cotton 12 US 0
63029200 - - Of flax 12 US 0
630293 - - Of man-made fibres:
63029310 - - - Of nonwoven fabrics 12 US 0
63029390 - - - Other 12 US 0

258
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
63029900 - - Of other textile materials 12 US 0
6303 Curtains (including drapes) and interior blinds;
curtain or bed valances.
- Knitted or crocheted:
63031100 - - Of cotton 12 US 0
63031200 - - Of synthetic fibres 12 US 0
63031900 - - Of other textile materials 12 US 0
- Other:
63039100 - - Of cotton 12 US 0
63039200 - - Of synthetic fibres 12 US 0
63039900 - - Of other textile materials 12 US 0
6304 Other furnishing articles, excluding those of
heading 94.04.
- Bedspreads:
63041100 - - Knitted or crocheted 12 US 0
630419 - - Other:
63041910 - - - Of cotton 12 US 0
63041920 - - - Other, of nonwovens 12 US 0
63041990 - - - Other 12 US 0
- Other:
63049100 - - Knitted or crocheted 12 US 0
630492 - - Not knitted or crocheted, of cotton:
63049210 - - - Mosquito nets 12 US 0
63049220 - - - Of felt, whether or not impregnated or coated, 12 US 0
weighing 750 g/ m2 or more
63049230 - - - Of felt, whether or not impregnated or coated, 12 US 0
weighing less than 750 g/ m2
63049290 - - - Other 12 US 0
630493 - - Not knitted or crocheted, of synthetic fibres:
63049310 - - - Mosquito nets 12 US 0
63049390 - - - Other 12 US 0
630499 - - Not knitted or crocheted, of other textile
materials:
63049910 - - - Mosquito nets 12 US 0
63049990 - - - Other 12 US 0
6305 Sacks and bags, of a kind used for the packing of
goods.
630510 - Of jute or of other textile bast fibres of heading
53.03:
63051010 - - New 12 US 0
63051020 - - Used 12 0
630520 - Of cotton:
259
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
63052010 - - Knitted or crocheted 12 US 0
63052090 - - Other 12 US 0
- Of man-made textile materials:
630532 - - Flexible intermediate bulk containers:
63053210 - - - Of nonwovens 12 US 0
63053220 - - - Knitted or crocheted 12 US 0
63053290 - - - Other 12 US 0
630533 - - Other, of polyethylene or polypropylene strip or
the like:
63053310 - - - Knitted or crocheted 12 DO,HN,US 0
63053320 - - - Of woven fabrics of strip or the like 12 DO,HN,US 0
63053390 - - - Other 12 DO,HN,US 0
630539 - - Other:
63053910 - - - Of nonwovens 12 US 0
63053920 - - - Knitted or crocheted 12 US 0
63053990 - - - Other 12 US 0
630590 - Of other textile materials:
- - Of hemp of heading 53.04:
63059011 - - - Knitted or crocheted 12 US 0
63059019 - - - Other 12 US 0
- - Of coconut (coir) of heading 53.05:
63059081 - - - Knitted or crocheted 12 US 0
63059089 - - - Other 12 US 0
63059090 - - Other 12 US 0
6306 Tarpaulins, awnings and sunblinds; tents; sails for
boats, sailboards or landcraft; camping goods.
- Tarpaulins, awnings and sunblinds:
63061100 - - Of cotton 12 US 0
63061200 - - Of synthetic fibres 12 US 0
630619 - - Of other textile materials:
63061910 - - - Of hemp of heading 53.04 or coconut (coir)of 12 US 0
heading 53.05
63061990 - - - Other 12 US 0
- Tents:
63062100 - - Of cotton 12 US 0
63062200 - - Of synthetic fibres 12 US 0
63062900 - - Of other textile materials 12 US 0
- Sails:
63063100 - - Of synthetic fibres 12 US 0
63063900 - - Of other textile materials 12 US 0
- Pneumatic mattresses:

260
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
63064100 - - Of cotton 12 US 0
630649 - - Of other textile materials:
63064910 - - - Of nonwovens 12 US 0
63064990 - - - Other 12 CN,US 0
- Other:
63069100 - - Of cotton 12 US 0
630699 - - Of other textile materials:
63069910 - - - Of nonwovens 12 US 0
63069990 - - - Other 12 US 0
6307 Other made up articles, including dress patterns.
630710 - Floor-cloths, dish-cloths, dusters and similar
cleaning cloths:
63071010 - - Of nonwovens 12 US 0
63071020 - - Of felt 12 US 0
63071090 - - Other 12 US 0
630720 - Life-jackets and life-belts:
63072010 - - Life-jackets 0 0
63072020 - - Life-belts 0 0
630790 - Other:
63079010 - - Industrial safety belts and harnesses 15 10 2009 0
63079020 - - Surgical face masks 15 10 2009 0
63079030 - - Umbrella covers in pre-cut triangular form 20 0
63079040 - - Laces for footwear 20 0
63079050 - - Dress patterns 20 0
63079090 - - Other 20 0
II.- SETS
63080000 Sets consisting of woven fabric and yarn, whether 20 US 0
or not with accessories, for making up into rugs,
tapestries, embroidered table-cloths or serviettes,
or similar textile articles, put up in packings for
retail sale.
III.- WORN CLOTHING AND WORN TEXTILE
ARTICLES; RAGS
63090000 Worn clothing and other worn articles. 100 0
6310 Used or new rags, scrap twine, cordage, rope and
cables and worn out articles of twine, cordage,
rope or cables, of textile materials.
631010 - Sorted:
63101010 - - Used or new rags 50 0
63101090 - - Other 50 US 0
631090 - Other:
63109010 - - Used or new rags 50 US 0

261
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
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63109090 - - Other 50 US 0
Section XII - Footwear, headgear, umbrellas, sun
umbrellas, walking-sticks, seat-sticks, whips, riding-
crops and parts thereof; prepared feathers and
articles made therewith; artificial flowers; articles of
human hair
64 Chapter 64 - Footwear, gaiters and the like; parts
of such articles
6401 Waterproof footwear with outer soles and uppers
of rubber or of plastics, the uppers of which are
neither fixed to the sole nor assembled by
stitching, riveting, nailing, screwing, plugging or
similar processes.
64011000 - Footwear incorporating a protective metal toe- 40 30 2012 0
cap
- Other footwear:
64019100 - - Covering the knee 40 30 2012 0
64019200 - - Covering the ankle but not covering the knee 40 30 2012 0
64019900 - - Other 40 30 2012 0
6402 Other footwear with outer soles and uppers of
rubber or plastics.
- Sports footwear:
64021200 - - Ski-boots, cross-country ski footwear and 40 30 2012 0
snowboard boots
64021900 - - Other 40 30 2012 0
64022000 - Footwear with upper straps or thongs assembled 40 30 2012 0
to the sole by means of plugs
64023000 - Other footwear, incorporating a protective metal 40 30 2012 0
toe-cap
- Other footwear:
64029100 - - Covering the ankle 40 30 2012 0
64029900 - - Other 40 30 2012 0
6403 Footwear with outer soles of rubber, plastics,
leather or composition leather and uppers of
leather.
- Sports footwear:
64031200 - - Ski-boots, cross-country ski footwear and 40 30 2012 0
snowboard boots
640319 - - Other:
64031910 - - - Other sports footwear fitted with studs, bar and 40 30 2012 0
the like (for example football shoes, running shoes
and golf shoes)
64031990 - - - Other 40 30 2012 0

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 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
64032000 - Footwear with outer soles of leather, and uppers 40 30 2012 0
which consist of leather straps across the instep
and around the big toe
64033000 - Footwear made on a base or platform of wood, 40 30 2012 0
not having an inner sole or a protective metal toe-
cap
64034000 - Other footwear, incorporating a protective metal 40 30 2012 0
toe-cap
- Other footwear with outer soles of leather:
640351 - - Covering the ankle:
64035110 - - - Riding boots 40 30 2012 0
64035190 - - - Other 40 30 2012 0
640359 - - Other:
64035910 - - - Bowling shoes 40 30 2012 0
64035990 - - - Other 40 30 2012 0
- Other footwear:
640391 - - Covering the ankle:
64039110 - - - Riding boots 40 30 2012 0
64039190 - - - Other 40 30 2012 0
640399 - - Other:
64039910 - - - Bowling shoes 40 30 2012 0
64039990 - - - Other 40 30 2012 0
6404 Footwear with outer soles of rubber, plastics,
leather or composition leather and uppers of textile
materials.
- Footwear with outer soles of rubber or plastics:
64041100 - - Sports footwear; tennis shoes, basketball 40 30 2012 0
shoes, gym shoes, training shoes and the like
64041900 - - Other 40 30 2012 0
640420 - Footwear with outer soles of leather or
composition leather:
64042010 - - Running shoes and golf shoes 40 30 2012 0
64042090 - - Other 40 30 2012 0
6405 Other footwear.
64051000 - With uppers of leather or composition leather 40 30 2012 0
64052000 - With uppers of textile materials 40 30 2012 0
64059000 - Other 40 30 2010 0
6406 Parts of footwear (including uppers whether or not
attached to soles other than outer soles);
removable in-soles, heel cushions and similar
articles; gaiters, leggings and similar articles, and
parts thereof.
640610 - Uppers and parts thereof, other than stiffeners:
263
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
64061010 - - Of metal 20 0
64061090 - - Other 20 DO,HN 0
64062000 - Outer soles and heels, of rubber or plastics 30 0
- Other:
64069100 - - Of wood 20 0
640699 - - Of other materials:
64069910 - - - Of metal 10 5 2009 US 0
64069920 - - - In-soles of rubber or plastics 10 5 2009 US 0
64069990 - - - Other 10 5 2009 US 0
65 Chapter 65 - Headgear and parts thereof
65010000 Hat-forms, hat bodies and hoods of felt, neither 10 0
blocked to shape nor with made brims; plateaux
and manchons (including slit manchons), of felt.
65020000 Hat-shapes, plaited or made by assembling strips 10 0
of any material, neither blocked to shape, nor with
made brims, nor lined, nor trimmed.
65030000 Felt hats and other felt headgear, made from the 40 25 2012 0
hat bodies, hoods or plateaux of heading 65.01,
whether or not lined or trimmed.
65040000 Hats and other headgear, plaited or made by 40 25 2012 0
assembling strips of any material, whether or not
lined or trimmed.
6505 Hats and other headgear, knitted or crocheted, or
made up from lace, felt or other textile fabric in the
piece (but not in strips), whether or not lined or
trimmed; hair-nets of any material, whether or not
lined or trimmed.
65051000 - Hair-nets 40 25 2012 0
650590 - Other:
65059010 - - Headgear for religious purposes 40 25 2012 0
65059090 - - Other 40 25 2012 0
6506 Other headgear, whether or not lined or trimmed.
650610 - Safety headgear:
65061010 - - Protective helmets for motorcyclists 20 0
65061020 - - Industrial safety helmets, other than steel 5 0
helmets
65061030 - - Steel helmets 5 0
65061040 - - Firefighters helmets 5 0
65061090 - - Other 5 0
- Other:
65069100 - - Of rubber or of plastics 40 25 2012 0
65069200 - - Of furskin 40 25 2012 0
650699 - - Of other materials:
264
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
65069910 - - - Non-woven disposable headgear 40 25 2012 0
65069990 - - - Other 40 25 2012 0
6507 Head-bands, linings, covers, hat foundations, hat
frames, peaks and chinstraps, for headgear.
65070010 - Tinted visors and visors concealing any part of 40 25 2012 0
the face between the eyebrows and the chin
65070090 - Other 40 25 2012 0
66 Chapter 66 - Umbrellas, sun umbrellas, walking-
sticks, seat-sticks, whips, riding-crops and parts
thereof
6601 Umbrellas and sun umbrellas (including walking-
stick umbrellas, garden umbrellas and similar
umbrellas).
66011000 - Garden or similar umbrellas 40 25 2012 0
- Other:
66019100 - - Having a telescopic shaft 40 25 2012 0
66019900 - - Other 40 25 2012 0
66020000 Walking-sticks, seat-sticks, whips, riding-crops 40 25 2012 0
and the like.
6603 Parts, trimmings and accessories of articles of
heading 66.01 or 66.02.
660310 - Handles and knobs:
66031010 - - For articles of heading 66.01 30 25 2010 0
66031020 - - For articles of heading 66.02 30 25 2010 0
66032000 - Umbrella frames, including frames mounted on 30 25 2010 0
shafts (sticks)
660390 - Other:
66039010 - - For articles of heading 66.01 30 25 2010 0
66039020 - - For articles of heading 66.02 30 25 2010 0
67 Chapter 67 - Prepared feathers and down and
articles made of feathers or of down; artificial
flowers; articles of human hair
6701 Skins and other parts of birds with their feathers or
down, feathers, parts of feathers, down and
articles thereof (other than goods of heading 05.05
and worked quills and scapes).
67010010 - Duck feathers 20 0
67010090 - Other 20 0
6702 Artificial flowers, foliage and fruit and parts thereof;
articles made of artificial flowers, foliage or fruit.
67021000 - Of plastics 40 25 2012 0
67029000 - Of other materials 40 30 2010 0

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67030000 Human hair, dressed, thinned, bleached or 20 0
otherwise worked; wool or other animal hair or
other textile materials, prepared for use in making
wigs or the like.
6704 Wigs, false beards, eyebrows and eyelashes,
switches and the like, of human or animal hair or
of textile materials; articles of human hair not
elsewhere specified or included.
- Of synthetic textile materials:
67041100 - - Complete wigs 30 25 2010 0
67041900 - - Other 30 25 2010 0
67042000 - Of human hair 30 25 2010 0
67049000 - Of other 30 25 2010 0
Section XIII - Articles of stone, plaster, cement,
asbestos, mica or similar materials; ceramic
products; glass and glassware
68 Chapter 68 - Articles of stone, plaster, cement,
asbestos, mica or similar materials
68010000 Setts, curbstones and flagstones, of natural stone 25 20 2010 0
(except slate).
6802 Worked monumental or building stone (except
slate) and articles thereof, other than goods of
heading 68.01; mosaic cubes and the like, of
natural stone (including slate), whether or not on a
backing; artificially coloured granules, chippings
and powder, of natural stone (including slate).
68021000 - Tiles, cubes and similar articles, whether or not 25 20 2010 0
rectangular (including square), the largest surface
area of which is capable of being enclosed in a
square the side of which is less than 7 cm;
artificially coloured granules, chippings and
powder
- Other monumental or building stone and articles
thereof, simply cut or sawn, with a flat or even
surface:
68022100 - - Marble, travertine and alabaster 25 20 2010 0
68022200 - - Other calcareous stone 25 20 2010 0
680223 - - Granite:
68022310 - - - Polished slabs 25 20 2010 0
68022390 - - - Other 25 20 2010 0
68022900 - - Other stone 25 20 2010 0
- Other:
68029100 - - Marble, travertine and alabaster 25 20 2010 0
68029200 - - Other calcareous stone 25 20 2010 0

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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
68029300 - - Granite 25 20 2010 0
68029900 - - Other stone 25 20 2010 0
6803 Worked slate and articles of slate or of
agglomerated slate.
68030010 - Slabs or roofing slates 20 0
68030090 - Other 20 0
6804 Millstones, grindstones, grinding wheels and the
like, without frameworks, for grinding, sharpening,
polishing, trueing or cutting, hand sharpening or
polishing stones, and parts thereof, of natural
stone, of agglomerated natural or artificial
abrasives, or of ceramics, with or without parts of
other materials.
68041000 - Millstones and grindstones for milling, grinding or 20 0
pulping
- Other millstones, grindstones, grinding wheels
and the like:
68042100 - - Of agglomerated synthetic or natural diamond 0 0
680422 - - Of other agglomerated abrasives or of ceramics:
68042210 - - - Containing brown corundum grindstone 10 8 2008 0
granules
68042290 - - - Other 20 0
680423 - - Of natural stone:
68042310 - - - Containing brown corundum grindstone 10 8 2008 0
granules
68042390 - - - Other 20 0
680430 - Hand sharpening or polishing stones:
68043010 - - Containing brown corundum grindstone 10 8 2008 0
granules
68043090 - - Other 20 0
6805 Natural or artificial abrasive powder or grain, on a
base of textile material, of paper, of paperboard or
of other materials, whether or not cut to shape or
sewn or otherwise made up.
68051000 - On a base of woven textile fabric only 10 0
680520 - On a base of paper or paperboard only:
68052010 - - Polishing discs 10 0
68052090 - - Other 10 0
680530 - On a base of other materials:
68053010 - - Polishing discs 10 0
68053090 - - Other 10 0

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6806 Slag wool, rock wool and similar mineral wools;
exfoliated vermiculite, expanded clays, foamed
slag and similar expanded mineral materials;
mixtures and articles of heat-insulating, sound-
insulating or sound-absorbing mineral materials,
other than those of heading 68.11 or 68.12 or of
Chapter 69.
68061000 - Slag wool, rock wool and similar mineral wools 5 0
(including intermixtures thereof), in bulk, sheets or
rolls
68062000 - Exfoliated vermiculite, expanded clays, foamed 5 0
slag and similar expanded mineral materials
(including intermixtures thereof)
68069000 - Other 5 0
6807 Articles of asphalt or of similar material (for
example, petroleum bitumen or coal tar pitch).
680710 - In rolls:
68071010 - - Roofing products, with a substrate of paper or 5 0
paperboard
68071090 - - Other 5 0
68079000 - Other 5 0
68080000 Panels, boards, tiles, blocks and similar articles of 30 0
vegetable fibre, of straw or of shavings, chips,
particles, sawdust or other waste, of wood,
agglomerated with cement, plaster or other
mineral binders.
6809 Articles of plaster or of compositions based on
plaster.
- Boards, sheets, panels, tiles and similar articles,
not ornamented:
68091100 - - Faced or reinforced with paper or paperboard 30 0
only
68091900 - - Other 30 0
680990 - Other articles:
68099010 - - Dental moulds of plaster 10 0
68099090 - - Other 30 0
6810 Articles of cement, of concrete or of artificial stone,
whether or not reinforced.
- Tiles, flagstones, bricks and similar articles:
68101100 - - Building blocks and bricks 40 35 2009 0
681019 - - Other:
68101910 - - - Floor or wall tiles 40 35 2009 0
68101920 - - - Roofing tiles 40 35 2009 0
68101990 - - - Other 40 35 2009 0
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- Other articles:
681091 - - Prefabricated structural components for building
or civil engineering:
68109110 - - - Concrete building piles 40 35 2009 0
68109190 - - - Other 40 35 2009 0
68109900 - - Other 40 35 2009 0
6811 Articles of asbestos-cement, of cellulose fibre-
cement or the like.
68111000 - Corrugated sheets 20 0
68112000 - Other sheets, panels, tiles and similar articles 20 0
681130 - Tubes, pipes and tube or pipe fittings:
68113010 - - Ventilation or other tubing and cable conduits 20 0
68113090 - - Other 20 0
68119000 - Other articles 20 0
6812 Fabricated asbestos fibres; mixtures with a basis
of asbestos or with a basis of asbestos and
magnesium carbonate; articles of such mixtures or
of asbestos (for example, thread, woven fabric,
clothing, headgear, footwear, gaskets), whether or
not reinforced, other than goods of heading 68.11
or 68.13.
68125000 - Clothing, clothing accessories, footwear and 10 0
headgear
68126000 - Paper, millboard and felt 10 0
68127000 - Compressed asbestos fibre jointing, in sheets or 10 0
rolls
681290 - Other:
68129010 - - Fabricated asbestos fibres; mixtures with a 10 0
basis of asbestos or with a basis of asbestos and
magnesium carbonate
68129020 - - Yarn and thread 10 0
68129030 - - Cords and string, whether or not plaited 10 0
68129040 - - Woven or knitted fabric 10 0
68129090 - - Other 10 0
6813 Friction material and articles thereof (for example,
sheets, rolls, strips, segments, discs, washers,
pads), not mounted, for brakes, for clutches or the
like, with a basis of asbestos, of other mineral
substances or of cellulose, whether or not
combined with textile or other materials.
68131000 - Brake linings and pads 10 US 0
68139000 - Other 10 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
6814 Worked mica and articles of mica, including
agglomerated or reconstituted mica, whether or
not on a support of paper, paperboard or other
materials.
68141000 - Plates, sheets and strips of agglomerated or 10 0
reconstituted mica, whether or not on a support
68149000 - Other 10 0
6815 Articles of stone or of other mineral substances
(including carbon fibres, articles of carbon fibres
and articles of peat), not elsewhere specified or
included.
681510 - Non-electrical articles of graphite or other carbon:
68151010 - - Yarn or thread 5 0
68151020 - - Bricks, paving slabs, floor tiles and similar 20 15 2010 US 0
construction goods
68151090 - - Other 20 15 2010 US 0
68152000 - Articles of peat 20 0
- Other articles:
68159100 - - Containing magnesite, dolomite or chromite 10 0
681599 - - Other:
68159910 - - - Touchstones 5 0
68159990 - - - Other 5 0
I.- GOODS OF SILICEOUS FOSSIL MEALS OR
OF SIMILAR SILICEOUS EARTHS, AND
REFRACTORY GOODS
69 Chapter 69 - Ceramic products
69010000 Bricks, blocks, tiles and other ceramic goods of 30 0
siliceous fossil meals (for example, kieselguhr,
tripolite or diatomite) or of similar siliceous earths.
6902 Refractory bricks, blocks, tiles and similar
refractory ceramic constructional goods, other than
those of siliceous fossil meals or similar siliceous
earths.
69021000 - Containing by weight, singly or together, more 10 CE25 0
than 50% of the elements Mg, Ca or Cr, expressed
as MgO, CaO or Cr2O3
69022000 - Containing by weight more than 50% of alumina 10 0
(Al2O3), of silica (SiO2) or of a mixture or
compound of these products
69029000 - Other 10 0

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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
6903 Other refractory ceramic goods (for example,
retorts, crucibles, muffles, nozzles, plugs,
supports, cupels, tubes, pipes, sheaths and rods),
other than those of siliceous fossil meals or of
similar siliceous earths.
69031000 - Containing by weight more than 50% of graphite 5 0
or other carbon or of a mixture of these products
69032000 - Containing by weight more than 50% of alumina 5 0
(Al2O3) or of a mixture or compound of alumina
and of silica (SiO2)
69039000 - Other 5 0
II.- OTHER CERAMIC PRODUCTS
6904 Ceramic building bricks, flooring blocks, support or
filler tiles and the like.
69041000 - Building bricks 40 35 2009 0
69049000 - Other 40 35 2009 0
6905 Roofing tiles, chimney-pots, cowls, chimney liners,
architectural ornaments and other ceramic
constructional goods.
69051000 - Roofing tiles 50 45 2010 0
690590 - Other:
69059010 - - Lining bricks for ball mills 50 45 2010 0
69059090 - - Other 50 45 2010 0
69060000 Ceramic pipes, conduits, guttering and pipe fittings. 40 35 2010 0
6907 Unglazed ceramic flags and paving, hearth or wall
tiles; unglazed ceramic mosaic cubes and the like,
whether or not on a backing.
690710 - Tiles, cubes and similar articles, whether or not
rectangular, the largest surface area of which is
capable of being enclosed in a square the side of
which is less than 7 cm
69071010 - - Floor, hearth or wall tiles 50 45 2012 0
69071090 - - Other 50 45 2012 0
690790 - Other:
69079010 - - Floor, hearth or wall tiles 50 35 2012 0
69079090 - - Other 50 35 2012 0
6908 Glazed ceramic flags and paving, hearth or wall
tiles; glazed ceramic mosaic cubes and the like,
whether or not on a backing.
690810 - Tiles, cubes and similar articles, whether or not
rectangular, the largest surface area of which is
capable of being enclosed in a square the side of
which is less than 7 cm
- - Plain:
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 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
69081011 - - - Floor, hearth or wall tiles 50 45 2012 0
69081019 - - - Other 50 45 2012 0
- - Other:
69081091 - - - Floor, hearth or wall tiles 50 45 2012 0
69081099 - - - Other 50 45 2012 0
690890 - Other:
- - Plain tiles:
69089011 - - - Floor, hearth or wall tiles 50 35 2012 0
69089019 - - - Other 50 35 2012 0
- - Other tiles:
69089021 - - - Floor, hearth or wall tiles 50 35 2012 0
69089029 - - - Other 50 35 2012 0
69089090 - - Other 50 35 2012 0
6909 Ceramic wares for laboratory, chemical or other
technical uses; ceramic troughs, tubs and similar
receptacles of a kind used in agriculture; ceramic
pots, jars and similar articles of a kind used for the
conveyance or packing of goods.
- Ceramic wares for laboratory, chemical or other
technical uses:
69091100 - - Of porcelain or china 5 CN 0
69091200 - - Articles having a hardness equivalent to 9 or 5 0
more on the Mohs scale
69091900 - - Other 5 CN 0
69099000 - Other 20 0
6910 Ceramic sinks, wash basins, wash basin
pedestals, baths, bidets, water closet pans,
flushing cisterns, urinals and similar sanitary
fixtures.
69101000 - Of porcelain or china 50 35 2012 0
69109000 - Other 40 35 2010 0
6911 Tableware, kitchenware, other household articles
and toilet articles, of porcelain or china.
69111000 - Tableware and kitchenware 50 35 2012 CN 0
69119000 - Other 50 35 2012 CN 0
69120000 Ceramic tableware, kitchenware, other household 40 35 2010 CN 0
articles and toilet articles, other than of porcelain
or china.
6913 Statuettes and other ornamental ceramic articles.
69131000 - Of porcelain or china 40 30 2012 CN 0
69139000 - Other 40 30 2010 CN 0
6914 Other ceramic articles.

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
69141000 - Of porcelain or china 40 30 2010 CN 0
69149000 - Other 40 30 2010 CN 0
70 Chapter 70 - Glass and glassware
70010000 Cullet and other waste and scrap of glass; glass in 5 0
the mass.
7002 Glass in balls (other than microspheres of heading
70.18), rods or tubes, unworked.
70021000 - Balls 10 0
70022000 - Rods 10 0
- Tubes:
700231 - - Of fused quartz or other fused silica:
70023110 - - - For vacuum tubes 30 25 2009 0
70023190 - - - Other 10 0
700232 - - Of other glass having a linear coefficient of
expansion not exceeding 5 x10-6 per Kelvin within
a temperature range of 00C to 3000C:
70023210 - - - For vacuum tubes 30 25 2009 0
70023220 - - - Other, transparent neutral glass tube of 20 15 2009 0
diameter exceeding 3 mm but not exceeding 22
mm
70023290 - - - Other 10 0
700239 - - Other:
70023910 - - - For vacuum tubes 30 25 2010 0
70023920 - - - Other, transparent neutral glass tube of 20 15 2009 0
diameter exceeding 3 mm but not exceeding 22
mm
70023990 - - - Other 10 0
7003 Cast glass and rolled glass, in sheets or profiles,
whether or not having an absorbent, reflecting or
non-reflecting layer, but not otherwise worked.
- Non-wired sheets:
700312 - - Coloured throughout the mass (body tinted),
opacified, flashed or having an absorbent,
reflecting or non-reflecting layer:
70031210 - - - Optical glass, not optically worked 20 15 2009 0
70031220 - - - Other, in squares or rectangular shape 45 40 2010 0
(including 1 or 2 or 3 or 4 corners cut)
70031290 - - - Other 45 40 2010 0
700319 - - Other:
70031910 - - - Optical glass, not optically worked 20 15 2009 0
70031920 - - - Other, in squares or rectangular shape 45 40 2010 0
(including 1 or 2 or 3 or 4 corners cut)
70031990 - - - Other 45 40 2010 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
700320 - Wired sheets:
70032010 - - In squares or rectangular shape (including 1 or 45 40 2009 0
2 or 3 or 4 corners cut)
70032090 - - Other 45 40 2009 0
700330 - Profiles:
70033010 - - In squares or rectangular shape (including 1 or 45 40 2009 0
2 or 3 or 4 corners cut)
70033090 - - Other 45 40 2009 0
7004 Drawn glass and blown glass, in sheets, whether
or not having an absorbent, reflecting or non-
reflecting layer, but not otherwise worked.
700420 - Glass, coloured throughout the mass (body
tinted), opacified, flashed or having an absorbent,
reflecting or non-reflecting layer:
70042010 - - Optical glass, not optically worked 20 15 2009 0
70042020 - - Other, in squares or rectangular shape 45 40 2010 0
(including 1 or 2 or 3 or 4 corners cut)
70042090 - - Other 45 40 2010 0
700490 - Other glass:
70049010 - - Optical glass, not optically worked 20 15 2009 0
70049020 - - Other, in squares or rectangular shape 45 40 2010 0
(including 1 or 2 or 3 or 4 corners cut)
70049090 - - Other 45 40 2010 0
7005 Float glass and surface ground or polished glass,
in sheets, whether or not having an absorbent,
reflecting or non-reflecting layer, but not otherwise
worked.
700510 - Non-wired glass, having an absorbent, reflecting
or non-reflecting layer:
70051010 - - Optical glass, not optically worked 20 15 2009 0
70051020 - - Other, in squares or rectangular shape 45 40 2011 0
(including 1 or 2 or 3 or 4 corners cut)
70051090 - - Other 45 40 2011 0
- Other non-wired glass:
700521 - - Coloured throughout the mass (body tinted),
opacified, flashed or merely surface ground:
70052110 - - - Optical glass, not optically worked 20 15 2009 0
70052120 - - - Other, in squares or rectangular shape 45 40 2009 0
(including 1 or 2 or 3 or 4 corners cut)
70052190 - - - Other 45 40 2009 0
700529 - - Other:
70052910 - - - Optical glass, not optically worked 20 15 2009 0

274
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
70052920 - - - Other, in squares or rectangular shape 45 40 2009 0
(including 1 or 2 or 3 or 4 corners cut)
70052990 - - - Other 45 40 2009 0
700530 - Wired glass:
70053010 - - In squares or rectangular shape (including 1 or 45 40 2011 0
2 or 3 or 4 corners cut)
70053090 - - Other 45 40 2011 0
7006 Glass of heading 70.03, 70.04 or 70.05, bent,
edge-worked, engraved, drilled, enamelled or
otherwise worked, but not framed or fitted with
other materials.
70060010 - Optical glass, not optically worked 20 15 2009 0
70060090 - Other 30 0
7007 Safety glass, consisting of toughened (tempered)
or laminated glass.
- Toughened (tempered) safety glass:
700711 - - Of size and shape suitable for incorporation in
vehicles, aircraft, spacecraft or vessels:
70071110 - - - Suitable for vehicles of Chapter 87 30 25 2012 US 0
70071120 - - - Suitable for aircraft or spacecraft of Chapter 3 US 0
88
70071130 - - - Suitable for railway or tramway locomotives or 3 US 0
rolling stock of Chapter 86
70071140 - - - Suitable for ships, boats or floating structures 3 US 0
of Chapter 89
700719 - - Other:
70071910 - - - Suitable for earth moving machinery 20 15 2009 0
70071990 - - - Other 15 0
- Laminated safety glass:
700721 - - Of size and shape suitable for incorporation in
vehicles, aircraft, spacecraft or vessels:
70072110 - - - Suitable for vehicles of Chapter 87 30 25 2009 US 0
70072120 - - - Suitable for aircraft or spacecraft of chapter 88 3 US 0
70072130 - - - Suitable for railway or tramway locomotives or 3 US 0
rolling stock of Chapter 86
70072140 - - - Suitable for ships, boats or floating structures 3 US 0
of Chapter 89
700729 - - Other:
70072910 - - - Suitable for earth moving machinery 20 15 2009 0
70072990 - - - Other 15 0
70080000 Multiple-walled insulating units of glass. 30 25 2009 0
7009 Glass mirrors, whether or not framed, including
rear-view mirrors.
275
 Bound rate at Present Concession first
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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
70091000 - Rear-view mirrors for vehicles 35 25 2012 US 0
- Other:
70099100 - - Unframed 30 25 2009 0
70099200 - - Framed 40 30 2012 0
7010 Carboys, bottles, flasks, jars, pots, phials,
ampoules and other containers, of glass, of a kind
used for the conveyance or packing of goods;
preserving jars of glass; stoppers, lids and other
closures, of glass.
70101000 - Ampoules 10 0
70102000 - Stoppers, lids and other closures 20 0
701090 - Other:
70109010 - - Carboys, demijohns and bottles for injectables 20 0
of a capacity exceeding 1 l
70109020 - - Bottles and vials for antibiotics, serums and 10 8 2008 0
other injectables of a capacity not exceeding 1 l
70109030 - - Other bottles for intravenous fluids 10 8 2008 0
70109090 - - Other 20 0
7011 Glass envelopes (including bulbs and tubes),
open, and glass parts thereof, without fittings, for
electric lamps, cathode-ray tubes or the like.
701110 - For electric lighting:
70111010 - - Stem 20 15 2009 0
70111090 - - Other 30 25 2009 0
701120 - For cathode-ray tubes:
70112010 - - Television tubes 10 8 2008 0
70112090 - - Other 10 8 2008 0
701190 - Other:
70119010 - - Television tubes 10 8 2008 0
70119090 - - Other 30 25 2009 0
70120000 Glass inners for vacuum flasks or for other 50 40 2010 0
vacuum vessels.
7013 Glassware of a kind used for table, kitchen, toilet,
office, indoor decoration or similar purposes (other
than that of heading 70.10 or 70.18).
70131000 - Of glass-ceramics 50 35 2012 0
- Drinking glasses other than of glass-ceramics:
701321 - - Of lead crystal:
70132110 - - - Not ground, polished, opacified or otherwise 30 0
worked
70132190 - - - Other 40 35 2009 0
70132900 - - Other 50 35 2012 0

276
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Glassware of a kind used for table (other than
drinking glasses) or kitchen purposes other than of
glass-ceramics:
701331 - - Of lead crystal:
70133110 - - - Not ground, polished, opacified or otherwise 30 0
worked
70133190 - - - Other 40 35 2009 0
70133200 - - Of glass having a linear coefficient of expansion 50 35 2012 0
not exceeding 5xl0-6 per Kelvin within a
temperature range of 0oC to 300o C
70133900 - - Other 50 35 2012 0
- Other glassware:
701391 - - Of lead crystal:
70139110 - - - Not ground, polished, opacified or otherwise 30 0
worked
70139190 - - - Other 40 35 2009 0
70139900 - - Other 50 35 2012 0
7014 Signalling glassware and optical elements of glass
(other than those of heading 70.15), not optically
worked.
70140010 - For motor vehicles 5 0
70140090 - Other 5 0
7015 Clock or watch glasses and similar glasses,
glasses for non-corrective or corrective spectacles,
curved, bent hollowed or the like, not optically
worked; hollow glass spheres and their segments,
for the manufacture of such glasses.
70151000 - Glasses for corrective spectacles 5 0
701590 - Other:
70159010 - - Clock or watch glasses 5 0
70159090 - - Other 5 0
7016 Paving blocks, slabs, bricks, squares, tiles and
other articles of pressed or moulded glass,
whether or not wired, of a kind used for building or
construction purposes; glass cubes and other
glass smallwares, whether or not on a backing, for
mosaics or similar decorative purposes; leaded
lights and the like; multicellular or foam glass in
blocks, panels, plates, shells or similar forms.
70161000 - Glass cubes and other glass smallwares, 40 25 2012 US 0
whether or not on a backing, for mosaics or similar
decorative purposes
70169000 - Other 50 45 2010 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
7017 Laboratory, hygienic or pharmaceutical glassware,
whether or not graduated or calibrated.
701710 - Of fused quartz or other fused silica:
70171010 - - Quartz reactor tubes and holders designed for 0 0
insertion into diffusion and oxidation furnaces for
production of semiconductor wafers
70171090 - - Other 0 0
70172000 - - Of other glass having a linear coefficient of 0 0
expansion not exceeding 5 x 10-6 per Kelvin within
a temperature range of 0oC to 300oC
70179000 - Other 0 0
7018 Glass beads, imitation pearls, imitation precious or
semi-precious stones and similar glass
smallwares, and articles thereof other than
imitation jewellery; glass eyes other than
prosthetic articles; statuettes and other ornaments
of lamp-worked glass, other than imitation
jewellery; glass microspheres not exceeding 1 mm
in diameter.
70181000 - Glass beads, imitation pearls, imitation precious 40 30 2012 0
or semi-precious stones and similar glass
smallwares
70182000 - Glass microspheres not exceeding l mm in 20 15 2009 0
diameter
701890 - Other:
70189010 - - Glass eyes 10 8 2008 0
70189090 - - Other 40 30 2012 0
7019 Glass fibres (including glass wool) and articles
thereof (for example, yarn, woven fabrics).
- Slivers, rovings, yarn and chopped strands:
70191100 - - Chopped strands, of a length of not more than 7 US 0
50 mm
70191200 - - Rovings 7 US 0
701919 - - Other:
70191910 - - - Yarn 7 US 0
70191990 - - - Other 7 US 0
- Thin sheets (voiles), webs, mats, mattresses,
boards and similar nonwoven products
70193100 - - Mats 10 0
70193200 - - Thin sheets (voiles) 10 0
701939 - - Other:
70193910 - - - Ceiling webs 15 0
70193990 - - - Other 15 0

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 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
70194000 - Woven fabrics of rovings 10 0
- Other woven fabrics:
70195100 - - Of a width not exceeding 30 cm 10 0
70195200 - - Of a width exceeding 30 cm, plain weave, 10 0
weighing less than 250g/m2, of filaments
measuring per single yarn not more than 136 tex
70195900 - - Other 10 0
701990 - Other:
70199010 - - Bullet-proof vests and police shields 10 3 2009 US 0
70199020 - - Asphalt or coat-tar impregnated glass-fibre 3 US 0
outerwrap for pipelines
70199090 - - Other 3 US 0
7020 Other articles of glass.
- Glass moulds:
70200011 - - For acrylic manufacture 10 8 2008 0
70200019 - - Other 10 8 2008 0
70200020 - Quartz reactor tubes and holders designed for 30 0 2012 US 0
insertion into diffusion and oxidation furnaces for
production of semiconductor wafers
70200090 - Other 30 0
Section XIV - Natural or cultured pearls, precious
or semi-precious stones, precious metals, metals
clad with precious metal, and articles thereof;
imitation jewellery; coin
71 Chapter 71 - Natural or cultured pearls, precious
or semi-precious stones, precious metals, metals
clad with precious metal, and articles thereof;
imitation jewellery, coin
I.- NATURAL OR CULTURED PEARLS AND
PRECIOUS OR SEMI-PRECIOUS STONES
7101 Pearls, natural or cultured, whether or not worked
or graded but not strung, mounted or set; pearls,
natural or cultured, temporarily strung for
convenience of transport.
710110 - Natural pearls:
71011010 - - Graded and temporarily strung for convenience 5 0
of transport
71011090 - - Other 5 0
- Cultured pearls:
71012100 - - Unworked 3 AU,JP 0
710122 - - Worked:
71012210 - - - Graded and temporarily strung for 3 AU 0
convenience of transport

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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
71012290 - - - Other 3 AU 0
7102 Diamonds, whether or not worked, but not
mounted or set.
71021000 - Unsorted 1 0
- Industrial:
71022100 - - Unworked or simply sawn, cleaved or bruted 1 0
71022900 - - Other 1 0
- Non-industrial:
71023100 - - Unworked or simply sawn, cleaved or bruted 1 CE25 0
71023900 - - Other 1 0
7103 Precious stones (other than diamonds) and semi-
precious stones, whether or not worked or graded
but not strung, mounted or set; ungraded precious
stones (other than diamonds) and semi-precious
stones, temporarily strung for convenience of
transport.
71031000 - Unworked or simply sawn or roughly shaped 1 0
- Otherwise worked:
71039100 - - Rubies, sapphires and emeralds 3 0
71039900 - - Other 1 0
7104 Synthetic or reconstructed precious or semi-
precious stones, whether or not worked or graded
but not strung, mounted or set; ungraded synthetic
or reconstructed precious or semi-precious stones,
temporarily strung for convenience of transport.
710410 - Piezo-electric quartz:
71041010 - - Unworked 3 0
71041020 - - Worked 3 0
71042000 - Other, unworked or simply sawn or roughly 3 0
shaped
71049000 - Other 3 0
7105 Dust and powder of natural or synthetic precious
or semi-precious stones.
71051000 - Of diamonds 1 0
71059000 - Other 1 0
II. PRECIOUS METALS AND METALS CLAD
WITH PRECIOUS METAL
7106 Silver (including silver plated with gold or
platinum), unwrought or in semi-manufactured
forms, or in powder form.
71061000 - Powder 3 0
- Other:
71069100 - - Unwrought 3 0

280
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
71069200 - - Semi-manufactured 1 0
71070000 Base metals clad with silver, not further worked 3 0
than semi-manufactured.
7108 Gold (including gold plated with platinum)
unwrought or in semi-manufactured forms, or in
powder form.
- Non-monetary:
71081100 - - Powder 1 0
710812 - - Other unwrought forms:
71081210 - - - In lumps, ingots or cast bars 1 CE25,DO,HN 0
71081290 - - - Other 1 CE25,DO,HN 0
710813 - - Other semi-manufactured forms:
71081310 - - - In rods, bars, profiles, foils and strips 3 AU 0
71081390 - - - Other 1 AU 0
71082000 - Monetary 1 0
71090000 Base metals or silver, clad with gold, not further 3 0
worked than semi-manufactured.
7110 Platinum, unwrought or in semi-manufactured
forms, or in powder form.
- Platinum:
711011 - - Unwrought or in powder form:
71101110 - - - In lumps, ingots, cast bars, powder or sponge 3 0
71101190 - - - Other 3 0
71101900 - - Other 3 0
- Palladium:
711021 - - Unwrought or in powder form:
71102110 - - - Alloys containing not less than 20% palladium 3 0
used in making artificial teeth
71102120 - - - Other, in lumps, ingots, cast bars, powder or 3 0
sponge
71102190 - - - Other 3 0
71102900 - - Other 3 0
- Rhodium:
711031 - - Unwrought or in powder form:
71103110 - - - In lumps, ingots, cast bars, powder or sponge 3 0
71103190 - - - Other 3 0
71103900 - - Other 3 0
- Iridium, osmium and ruthenium:
711041 - - Unwrought or in powder form:
71104110 - - - In lumps, ingots, cast bars, powder or sponge 3 0
71104190 - - - Other 3 0
71104900 - - Other 3 0
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date of Final concession incorporated in a Earlier
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7111 Base metals, silver or gold, clad with platinum, not
further worked than semi-manufactured.
71110010 - Silver or gold, clad with platinum 3 0
71110090 - Other 3 0
7112 Waste and scrap of precious metal or of metal
clad with precious metal; other waste and scrap
containing precious metal or precious metal
compounds, of a kind used principally for the
recovery of precious metal.
71123000 - Ash containing precious metal or precious metal 3 0
compounds
- Other:
71129100 - - Of gold, including metal clad with gold but 3 0
excluding sweepings containing other precious
metals
71129200 - - Of platinum, including metal clad with platinum 3 0
but excluding sweepings containing other precious
metals
711299 - - Other:
71129910 - - - Of silver, including metal clad with silver but 3 0
excluding sweepings containing other precious
metals
71129990 - - - Other 3 0
III.- JEWELLERY, GOLDSMITHS' AND
SILVERSMITHS' WARES AND OTHER ARTICLES
7113 Articles of jewellery and parts thereof, of precious
metal or of metal clad with precious metal.
- Of precious metal whether or not plated or clad
with precious metal:
711311 - - Of silver, whether or not plated or clad with
other precious metal:
71131110 - - - Parts 30 0
71131190 - - - Other 30 0
711319 - - Of other precious metal, whether or not plated
or clad with precious metal:
71131910 - - - Parts 30 25 2008 AU,CH,US 0
71131990 - - - Other 30 25 2008 AU,CH,US 0
711320 - Of base metal clad with precious metal:
71132010 - - Parts 30 0
71132090 - - Other 30 0
7114 Articles of goldsmiths' or silversmiths' wares and
parts thereof, of precious metal or of metal clad
with precious metal.

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- Of precious metal whether or not plated or clad
with precious metal:
71141100 - - Of silver, whether or not plated or clad with 30 0
other precious metal
71141900 - - Of other precious metal, whether or not plated 30 0
or clad with precious metal
71142000 - Of base metal clad with precious metal 30 0
7115 Other articles of precious metal or of metal clad
with precious metal.
71151000 - Catalysts in the form of wire cloth or grill, of 30 0
platinum
711590 - Other:
71159010 - - Of gold or silver 30 0
71159020 - - Of metal clad with gold or silver 30 0
71159090 - - Other 30 0
7116 Articles of natural or cultured pearls, precious or
semi-precious stones (natural, synthetic or
reconstructed).
71161000 - Of natural or cultured pearls 30 0
71162000 - Of precious or semi-precious stones (natural, 30 0
synthetic, or reconstructed)
7117 Imitation jewellery.
- Of base metal, whether or not plated with
precious metal:
711711 - - Cuff-links and studs:
71171110 - - - Parts 30 0
71171190 - - - Other 30 0
711719 - - Other:
71171910 - - - Bangles 30 25 2009 0
71171920 - - - Parts 30 25 2009 0
71171990 - - - Other 30 25 2009 0
711790 - Other:
71179010 - - Bangles 30 25 2009 0
71179020 - - Parts 30 25 2009 0
71179090 - - Other 30 25 2009 0
7118 Coin.
711810 - Coin (other than gold coin), not being legal
tender:
71181010 - - Silver coin 30 0
71181090 - - Other 30 0
711890 - Other:

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
71189010 - - Gold coin, whether or not legal tender, or silver 30 25 2012 0
coin, being legal tender
71189090 - - Other 30 25 2012 0
Section XV - Base metals and articles of base
metal
72 Chapter 72 - Iron and Steel
I.-PRIMARY MATERIAL; PRODUCTS IN
GRANULAR OR POWDER FORM
7201 Pig iron and spiegeleisen in pigs, blocks or other
primary forms.
72011000 - Non-alloy pig iron containing by weight 0.5% or 5 0
less of phosphorus
72012000 - Non-alloy pig iron containing by weight more than 5 0
0.5% of phosphorus
72015000 - Alloy pig iron; spiegeleisen 5 0
7202 Ferro-alloys.
- Ferro-manganese:
72021100 - - Containing by weight more than 2% of carbon 5 0
72021900 - - Other 5 0
- Ferro-silicon:
72022100 - - Containing by weight more than 55% of silicon 5 0
72022900 - - Other 5 0
72023000 - Ferro-silico-manganese 5 0
- Ferro-chromium:
72024100 - - Containing by weight more than 4% of carbon 10 0
72024900 - - Other 5 0
72025000 - Ferro-silico-chromium 5 0
72026000 - Ferro-nickel 5 0
72027000 - Ferro-molybdenum 5 0
72028000 - Ferro-tungsten and ferro-silico-tungsten 5 0
- Other:
72029100 - - Ferro-titanium and ferro-silico-titanium 5 0
72029200 - - Ferro-vanadium 5 0
72029300 - - Ferro-niobium 5 0
72029900 - - Other 5 0
7203 Ferrous products obtained by direct reduction of
iron ore and other spongy ferrous products, in
lumps, pellets or similar forms; iron having a
minimum purity by weight of 99.94%, in lumps,
pellets or similar forms.
72031000 - Ferrous products obtained by direct reduction of 5 0
iron ore

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72039000 - Other 5 0
7204 Ferrous waste and scrap; remelting scrap ingots of
iron or steel.
72041000 - Waste and scrap of cast iron 3 0
- Waste and scrap of alloy steel:
72042100 - - Of stainless steel 0 US 0
72042900 - - Other 0 US 0
72043000 - Waste and scrap of tinned iron or steel 0 US 0
- Other waste and scrap:
72044100 - - Turnings, shavings, chips, milling waste, 3 0
sawdust, filings, trimmings and stampings,
whether or not in bundles
72044900 - - Other 0 US 0
72045000 - Remelting scrap ingots 3 0
7205 Granules and powders, of pig iron, spiegeleisen,
iron or steel.
72051000 - Granules 5 0
- Powders:
72052100 - - Of alloy steel 5 0
72052900 - - Other 5 0
II.-IRON AND NON-ALLOY STEEL
7206 Iron and non-alloy steel in ingots or other primary
forms (excluding iron of heading 72.03).
72061000 - Ingots 10 0
720690 - Other:
72069010 - - Containing by weight 0.6% or more of carbon 10 0
72069090 - - Other 10 0
7207 Semi-finished products of iron or non-alloy steel
- Containing by weight less than 0.25% of carbon:
72071100 - - Of rectangular (including square) cross-section, 20 10 2014 0
the width measuring less than twice the thickness
720712 - - Other, of rectangular (other than square) cross-
section:
72071210 - - - Slabs 20 10 2014 0
72071290 - - - Other 20 10 2014 0
72071900 - - Other 20 10 2014 0
720720 - Containing by weight 0.25% or more of carbon:
- - Containing by weight 0.6% or more of carbon:
72072011 - - - Slabs 20 10 2014 0
72072012 - - - Iron or steel pieces roughly shaped by forging; 20 10 2014 0
sheet bars of iron or steel (including tinplate bars)
72072019 - - - Other 20 10 2014 0

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 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - Other:
72072091 - - - Slabs 20 10 2014 0
72072092 - - - Iron or steel pieces roughly shaped by forging; 20 10 2014 0
sheet bars of iron or steel (including tinplate bars)
72072099 - - - Other 20 10 2014 0
7208 Flat-rolled products of iron or non-alloy steel, of a
width of 600 mm or more, hot-rolled, not clad,
plated or coated.
720810 - In coils, not further worked than hot-rolled, with
patterns in relief:
72081010 - - Of a thickness of 10 mm or more but not 15 10 2014 0
exceeding 125 mm; of a thickness of less than 3
mm and containing by weight less than 0.6% of
carbon
72081020 - - Of a thickness of 3 mm or more but less than 15 10 2014 0
4.75 mm, and containing by weight less than 0.6%
of carbon; of a thickness of less than 3 mm and
containing by weight 0.6% or more of carbon
72081030 - - Of a thickness of 3 mm or more but less than 15 10 2014 0
4.75 mm, and containing by weight 0.6% or more
of carbon
72081090 - - Other 15 10 2014 0
- Other, in coils, not further worked than hot-rolled,
pickled:
720825 - - Of a thickness of 4.75 mm or more:
72082510 - - - Coils for re-rolling 18 10 2014 0
- - - Other:
72082591 - - - - Non alloy steel plates and sheets containing 18 10 2014 0
by weight less than 0.6% of carbon
72082599 - - - - Other 18 10 2014 0
720826 - - Of a thickness of 3 mm or more but less than
4.75 mm:
72082610 - - - Steel plates and sheets containing by weight 15 10 2014 0
less than 0.6% of carbon
72082690 - - - Other 15 10 2014 0
720827 - - Of a thickness of less than 3 mm:
- - - Of a thickness of less than 1.5 mm:
72082711 - - - - Steel plates and sheets containing by weight 15 10 2014 0
0.6 % or more of carbon
72082719 - - - - Other 15 10 2014 0
- - - Other:
72082791 - - - - Steel plates and sheets containing by weight 15 10 2014 0
0.6% or more of carbon

286
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72082799 - - - - Other 15 10 2014 0
- Other, in coils, not further worked than hot-rolled:
72083600 - - Of a thickness exceeding 10 mm 15 10 2014 NZ 0
720837 - - Of a thickness of 4.75 mm or more but not
exceeding 10 mm:
72083710 - - - Steel plates and sheets containing by weight 10 NZ 0
less than 0.6% of carbon
72083790 - - - Other 10 NZ 0
720838 - - Of a thickness of 3 mm or more but less than
4.75 mm:
72083810 - - - Steel plates and sheets containing by weight 15 10 2014 0
less than 0.6% of carbon
72083890 - - - Other 15 10 2014 0
720839 - - Of a thickness of less than 3 mm:
- - - Of a thickness of less than 1.5 mm:
72083911 - - - - Steel plates and sheets containing by weight 10 0
0.6% or more of carbon
72083919 - - - - Other 10 0
72083990 - - - Other 10 0
72084000 - Not in coils, not further worked than hot-rolled, 15 10 2014 0
with patterns in relief
- Other, not in coils, not further worked than hot-
rolled:
72085100 - - Of a thickness exceeding 10 mm 15 10 2014 0
72085200 - - Of a thickness of 4.75 mm or more but not 10 0
exceeding 10 mm
72085300 - - Of a thickness of 3 mm or more but less than 15 10 2014 0
4.75 mm
72085400 - - Of a thickness of less than 3 mm 18 10 2014 0
720890 - Other:
72089010 - - Of a thickness of 10 mm or more but not 18 10 2014 0
exceeding 125 mm; of a thickness of less than 3
mm and containing by weight less than 0.6% of
carbon
72089020 - - Of a thickness of 3 mm or more but less than 18 10 2014 0
4.75 mm and containing by weight less than 0.6%
of carbon; of a thickness of less than 3 mm and
containing by weight 0.6% or more of carbon
72089030 - - Of a thickness of 3 mm or more but less than 18 10 2014 0
4.75 mm and containing by weight 0.6% or more of
carbon
72089090 - - Other 18 10 2014 0

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date of Final concession incorporated in a Earlier
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7209 Flat-rolled products of iron or non-alloy steel, of a
width of 600 mm or more, cold-rolled (cold-
reduced), not clad, plated or coated.
- In coils, not further worked than cold-rolled (cold-
reduced):
72091500 - - Of a thickness of 3 mm or more 10 7 2010 0
72091600 - - Of a thickness exceeding 1 mm but less than 3 10 7 2010 AU 0
mm
72091700 - - Of a thickness of 0.5 mm or more but not 10 7 2010 AR,AU,US 0
exceeding 1 mm
720918 - - Of a thickness of less than 0.5 mm:
72091810 - - - Tin-mill blackplate (TMBP) 10 7 2010 AU 0
72091890 - - - Other 10 7 2010 AU 0
- Not in coils, not further worked than cold-rolled
(cold-reduced):
72092500 - - Of a thickness of 3 mm or more 10 7 2010 0
72092600 - - Of a thickness exceeding 1 mm but less than 3 10 7 2010 0
mm
72092700 - - Of a thickness of 0.5 mm or more but not 10 7 2010 0
exceeding 1 mm
72092800 - - Of a thickness of less than 0.5 mm 10 7 2010 US 0
72099000 - Other 10 7 2010 0
7210 Flat-rolled products of iron or non-alloy steel, of a
width of 600 mm or more, clad, plated or coated.
- Plated or coated with tin:
72101100 - - Of a thickness of 0.5 mm or more 10 5 2014 0
72101200 - - Of a thickness of less than 0.5 mm 10 5 2012 US 0
72102000 - - Plated or coated with lead, including terne-plate 10 5 2014 0
721030 - Electrolytically plated or coated with zinc:
- - Containing by weight less than 0.6% of carbon:
72103011 - - - Of a thickness not exceeding 1.2 mm 10 0
72103019 - - - Other 10 5 2014 0
- - Containing by weight 0.6% or more of carbon:
72103091 - - - Of a thickness not exceeding 1.2 mm 10 0
72103099 - - - Other 10 5 2014 0
- Otherwise plated or coated with zinc:
721041 - - Corrugated:
72104110 - - - Of a thickness not exceeding 1.2 mm 30 25 2012 0
72104190 - - - Other 10 0
721049 - - Other:
72104910 - - - Of a thickness not exceeding 1.2 mm 30 20 2013 0
72104990 - - - Other 10 0

288
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72105000 - Plated or coated with chromium oxides or with 10 5 2012 US 0
chromium and chromium oxides
- Plated or coated with aluminium:
721061 - - Plated or coated with aluminium-zinc alloys:
72106110 - - - Of a thickness not exceeding 1.2 mm 30 20 2013 0
72106190 - - - Other 10 0
721069 - - Other:
72106910 - - - Of a thickness not exceeding 1.2 mm 30 25 2012 0
72106990 - - - Other 10 0
721070 - Painted, varnished or coated with plastics:
- - Not clad, plated or coated with metal:
72107011 - - - Of a thickness of 4.75 mm or more but not 25 20 2010 0
exceeding 125 mm
72107012 - - - Of a thickness less than 4.75 mm or 25 20 2010 0
exceeding 125 mm
72107020 - - Plated or coated with tin, lead or chromium 10 5 2014 0
oxide or with chromium and chromium oxide
72107030 - - Electrolytically plated or coated with zinc, of 10 0
thickness not exceeding 1.2 mm
72107040 - - Electrolytically plated or coated with zinc, of 10 5 2014 0
thickness exceeding 1.2 mm
72107050 - - Otherwise plated or coated with zinc or 10 0
aluminium, of thickness exceeding 1.2 mm
72107060 - - Plated or coated with zinc or aluminium, of a 30 25 2010 0
thickness not exceeding 1.2 mm
72107070 - - Plated or coated with other metals, of a 10 5 2014 0
thickness not exceeding 1.2 mm
72107090 - - Other 10 5 2014 0
721090 - Other:
- - Not clad, plated or coated with metal:
72109011 - - - Of a thickness of 4.75 mm or more but not 10 5 2014 0
exceeding 125 mm
72109012 - - - Of a thickness less than 4.75 mm or 10 5 2014 0
exceeding 125 mm
72109020 - - Plated or coated with tin, lead or chromium 10 5 2014 0
oxide or with chromium and chromium oxide
72109030 - - Electrolytically plated or coated with zinc, of 10 0
thickness not exceeding 1.2 mm
72109040 - - Electrolytically plated or coated with zinc, of 10 5 2014 0
thickness exceeding 1.2 mm
72109050 - - Otherwise plated or coated with zinc or 10 0
aluminium, of thickness exceeding 1.2 mm

289
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72109060 - - Plated or coated with zinc or aluminium, of a 30 25 2012 0
thickness not exceeding 1.2 mm
72109070 - - Plated or coated with other metals, of a 10 5 2014 0
thickness not exceeding 1.2 mm
72109090 - - Other 10 5 2014 0
7211 Flat-rolled products of iron or non-alloy steel, of a
width of less than 600 mm, not clad, plated or
coated.
- Not further worked than hot-rolled:
721113 - - Rolled on four faces or in a closed box pass, of
a width exceeding 150 mm and a thickness of not
less than 4 mm, not in coils and without patterns in
relief:
- - - Containing by weight 0.6% or more of carbon:
72111311 - - - - Universal plates 20 10 2014 0
72111312 - - - - Hoop and strip 20 10 2014 0
72111319 - - - - Other 20 10 2014 0
- - - Other:
72111391 - - - - Universal plates 20 10 2014 0
72111392 - - - - Corrugated 20 10 2014 0
72111393 - - - - Hoop and strip 20 10 2014 0
72111399 - - - - Other 20 10 2014 0
721114 - - Other, of a thickness of 4.75 mm or more:
- - - Containing by weight 0.6% or more of carbon:
72111411 - - - - Universal plates 20 10 2014 0
72111412 - - - - Hoop and strip 20 10 2014 0
72111419 - - - - Other 20 10 2014 0
- - - Other:
72111491 - - - - Universal plates 20 10 2014 0
72111492 - - - - Coils for re-rolling 20 10 2014 0
72111493 - - - - Corrugated 20 10 2014 0
72111494 - - - - Other, hoop and strip 20 10 2014 0
72111499 - - - - Other 20 10 2014 0
721119 - - Other:
- - - Containing by weight 0.6% or more of carbon:
72111911 - - - - Tape and band exceeding 25 mm but not 20 10 2014 0
exceeding 100 mm in width
72111912 - - - - Other, hoop and strip 20 10 2014 0
72111919 - - - - Other 20 10 2014 0
- - - Other:
72111991 - - - - Tape and band exceeding 100 mm in width 20 10 2014 0
72111992 - - - - Coils for re-rolling 20 10 2014 0

290
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72111993 - - - - Corrugated 20 10 2014 0
72111994 - - - - Other, hoop and strip 20 10 2014 0
72111999 - - - - Other 20 10 2014 0
- Not further worked than cold-rolled (cold-
reduced):
721123 - - Containing by weight less than 0.25% of carbon:
72112310 - - - Corrugated 20 10 2014 0
72112320 - - - Tape and band exceeding 25 mm but not 20 10 2014 0
exceeding 100 mm in width
72112330 - - - Other, hoop and strip, not exceeding 400 mm 20 10 2014 0
in width
72112340 - - - Other, hoop and strip, exceeding 400 mm in 20 10 2014 0
width
72112350 - - - Other, of a thickness more than 40 mm 20 10 2014 0
- - - Other:
72112391 - - - - Of a thickness of 0.170 mm or less 20 10 2014 0
72112399 - - - - Other 20 10 2014 0
721129 - - Other:
- - - Containing by weight 0.25 % or more but less
than 0.6% of carbon:
72112911 - - - - Corrugated 20 10 2014 0
72112912 - - - - Tape and band exceeding 25 mm but not 20 10 2014 0
exceeding 100 mm in width
72112913 - - - - Other, hoop and strip, not exceeding 400 mm 20 10 2014 0
in width
72112914 - - - - Other, hoop and strip, exceeding 400 mm in 20 10 2014 0
width
72112915 - - - - Other, of a thickness of 0.170 mm or less 20 10 2014 0
72112919 - - - - Other 20 10 2014 0
- - - Containing by weight 0.6 % or more of carbon:
72112921 - - - - Tape and band exceeding 25 mm but not 20 10 2014 0
exceeding 100 mm in width
72112922 - - - - Other, hoop and strip, not exceeding 400 mm 20 10 2014 0
in width
72112923 - - - - Other, hoop and strip, exceeding 400 mm in 20 10 2014 0
width
72112929 - - - - Other 20 10 2014 0
721190 - Other:
- - Containing by weight 0.6 % or more of carbon:
72119011 - - - Tape and band exceeding 25 mm but not 20 10 2014 0
exceeding 100 mm in width
72119012 - - - Other, hoop and strip, not exceeding 400 mm 20 10 2014 0
in width
291
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72119013 - - - Other, hoop and strip, exceeding 400 mm in 20 10 2014 0
width
72119019 - - - Other 20 10 2014 0
- - Other:
72119091 - - - Corrugated 20 10 2014 0
72119092 - - - Tape and band exceeding 25 mm but not 20 10 2014 0
exceeding 100 mm in width
72119093 - - - Other, hoop and strip, not exceeding 400 mm 20 10 2014 0
in width
72119094 - - - Other, hoop and strip, exceeding 400 mm in 20 10 2014 0
width
72119095 - - - Other, of a thickness of 0.170 mm or less 20 10 2014 0
72119099 - - - Other 20 10 2014 0
7212 Flat-rolled products of iron or non-alloy steel, of a
width of less than 600 mm, clad, plated or coated.
721210 - Plated or coated with tin:
- - Containing by weight 0.6% or more of carbon:
72121011 - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and not exceeding 400 mm in width
72121012 - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and exceeding 400 mm but not
exceeding 500 mm in width
72121019 - - - Other 20 10 2014 0
- - Other:
72121091 - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and not exceeding 400 mm in width
72121092 - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and exceeding 400 mm but not
exceeding 500 mm in width
72121099 - - - Other 20 10 2014 0
721220 - Electrolytically plated or coated with zinc:
- - Containing by weight 0.6% or more of carbon,
corrugated:
72122011 - - - Hoop and strip, not exceeding 400 mm in 20 10 2014 0
width
72122012 - - - Hoop and strip, exceeding 400 mm but not 20 10 2014 0
exceeding 500 mm in width
72122019 - - - Other 20 10 2014 0
- - Containing by weight 0.6% or more of carbon,
not corrugated:
72122021 - - - Hoop and strip, not exceeding 400 mm in 20 10 2014 0
width

292
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72122022 - - - Hoop and strip, exceeding 400 mm but not 20 10 2014 0
exceeding 500 mm in width
72122029 - - - Other 20 10 2014 0
- - Other, corrugated:
72122031 - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and not exceeding 400 mm in width
72122032 - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and exceeding 400 mm but not
exceeding 500 mm in width
72122033 - - - Other, 1.5 mm or less in thickness 20 10 2014 0
72122039 - - - Other 20 10 2014 0
- - Other, not corrugated:
72122091 - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and not exceeding 400 mm in width
72122092 - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and exceeding 400 mm but not
exceeding 500 mm in width
72122093 - - - Other, 1.5 mm or less in thickness 20 10 2014 0
72122099 - - - Other 20 10 2014 0
721230 - Otherwise plated or coated with zinc:
- - Containing by weight 0.6% or more of carbon,
corrugated:
72123011 - - - Hoop and strip, not exceeding 400 mm in 20 10 2014 0
width
72123012 - - - Hoop and strip, exceeding 400 mm but not 20 10 2014 0
exceeding 500 mm in width
72123019 - - - Other 20 10 2014 0
- - Containing by weight 0.6% or more of carbon,
not corrugated:
72123021 - - - Hoop and strip, not exceeding 400 mm in 20 10 2014 0
width
72123022 - - - Hoop and strip, exceeding 400 mm but not 20 10 2014 0
exceeding 500 mm in width
72123029 - - - Other 20 10 2014 0
- - Other, corrugated:
72123031 - - - Hoop and strip, not exceeding 400 mm in 20 10 2014 0
width
72123032 - - - Hoop and strip, exceeding 400 mm but not 20 10 2014 0
exceeding 500 mm in width
72123033 - - - Other, 1.5 mm or less in thickness 20 10 2014 0
72123039 - - - Other 20 10 2014 0
- - Other, not corrugated:

293
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72123091 - - - Hoop and strip, not exceeding 400 mm in 20 10 2014 0
width
72123092 - - - Hoop and strip, exceeding 400 mm but not 20 10 2014 0
exceeding 500 mm in width
72123093 - - - Other, 1.5 mm or less in thickness 20 10 2014 0
72123099 - - - Other 20 10 2014 0
721240 - Painted, varnished or coated with plastics:
- - Containing by weight 0.6% or more of carbon:
72124011 - - - Hoop and strip, not exceeding 400 mm in 20 10 2014 0
width
72124012 - - - Hoop and strip, exceeding 400 mm but not 20 10 2014 0
exceeding 500 mm in width
72124019 - - - Other 20 10 2014 0
- - Other:
72124021 - - - Hoop and strip, not exceeding 400 mm in 20 10 2014 0
width
72124022 - - - Hoop and strip, exceeding 400 mm but not 20 10 2014 0
exceeding 500 mm in width
72124023 - - - Other, 1.5 mm or less in thickness 20 10 2014 0
72124029 - - - Other 20 10 2014 0
721250 - Otherwise plated or coated:
- - Plated or coated with aluminium-zinc alloys:
- - - Containing by weight 0.6% or more of carbon:
72125011 - - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and not exceeding 400 mm in width
72125012 - - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and exceeding 400 mm but not
exceeding 500 mm in width
72125013 - - - - Other, 1.5 mm or less in thickness 20 10 2014 0
72125019 - - - - Other 20 10 2014 0
- - - Other:
72125021 - - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and not exceeding 400 mm in width
72125022 - - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and exceeding 400 mm but not
exceeding 500 mm in width
72125023 - - - - Other, 1.5 mm or less in thickness 20 10 2014 0
72125029 - - - - Other 20 10 2014 0
- - Plated or coated with chromium oxide or with
chromium and chromium oxide (including tin-free
steel):
- - - Containing by weight 0.6% or more of carbon:

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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72125031 - - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and not exceeding 400 mm in width
72125032 - - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and exceeding 400 mm but not
exceeding 500 mm in width
72125039 - - - - Other 20 10 2014 0
- - - Other:
72125041 - - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and not exceeding 400 mm in width
72125042 - - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and exceeding 400 mm but not
exceeding 500 mm in width
72125043 - - - - Other, 1.5 mm or less in thickness 20 10 2014 0
72125049 - - - - Other 20 10 2014 0
- - Other:
- - - Containing by weight 0.6% or more of carbon:
72125051 - - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and not exceeding 400 mm in width
72125052 - - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and exceeding 400 mm but not
exceeding 500 mm in width
72125059 - - - - Other 20 10 2014 0
- - - Other:
72125061 - - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and not exceeding 400 mm in width
72125062 - - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and exceeding 400 mm but not
exceeding 500 mm in width
72125063 - - - - Other, 1.5 mm or less in thickness 20 10 2014 0
72125069 - - - - Other 20 10 2014 0
721260 - Clad:
- - Containing by weight 0.6% or more of carbon:
72126011 - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and not exceeding 400 mm in width
72126012 - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and exceeding 400 mm but not
exceeding 500 mm in width
72126019 - - - Other 20 10 2014 0
- - Other:
72126021 - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and not exceeding 400 mm in width

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72126022 - - - Hoop and strip, not exceeding 6 mm in 20 10 2014 0
thickness and exceeding 400 mm but not
exceeding 500 mm in width
72126023 - - - Other, 1.5 mm or less in thickness 20 10 2014 0
72126029 - - - Other 20 10 2014 0
7213 Bars and rods, hot-rolled, in irregularly wound
coils, of iron or non-alloy steel.
721310 - Containing indentations, ribs, grooves or other
deformations produced during the rolling process:
72131010 - - Of circular cross-section measuring not 40 25 2012 0
exceeding 50 mm²
72131020 - - Of rectangular (including square) cross-section 40 25 2012 0
not exceeding 20 mm in width
72131090 - - Other 20 15 2012 0
721320 - Other, of free-cutting steel:
72132010 - - With an average diameter of 5 mm to 20 mm 20 15 2014 0
72132090 - - Other 20 15 2014 0
- Other:
721391 - - Of circular cross-section measuring less than
14 mm in diameter:
72139110 - - - For making soldering bars 20 15 2012 0
- - - Other:
72139191 - - - - Concrete steel 30 25 2012 0
72139192 - - - - Cold heading in coil 20 15 2012 0
72139193 - - - - Shaft bars; manganese steel 30 25 2012 0
72139199 - - - - Other 20 15 2012 0
721399 - - Other:
72139910 - - - For making soldering bars 20 15 2012 0
- - - Other:
72139991 - - - - Concrete steel 30 25 2012 0
72139992 - - - - Cold heading in coil 20 15 2012 0
72139993 - - - - Shaft bars; manganese steel 30 25 2012 0
72139999 - - - - Other 20 15 2012 0
7214 Other bars and rods of iron or non-alloy steel, not
further worked than forged, hot-rolled, hot-drawn
or hot-extruded, but including those twisted after
rolling.
721410 - Forged:
72141010 - - Containing by weight less than 0.6% of carbon 40 25 2014 0
72141020 - - Containing by weight 0.6% or more of carbon 40 25 2014 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72142000 - Containing indentations, ribs, grooves or other 40 25 2014 DO,HN 0
deformations produced during the rolling process
or twisted after rolling
72143000 - Other, of free-cutting steel 20 15 2014 0
- Other:
721491 - - Of rectangular (other than square) cross-section
- - - Containing by weight less than 0.6% of carbon:
72149111 - - - - Concrete steel 40 25 2014 0
72149112 - - - - Shaft bars; manganese steel 40 25 2014 0
72149119 - - - - Other 40 25 2014 0
- - - Containing by weight 0.6% or more of carbon:
72149121 - - - - Concrete steel 40 25 2014 0
72149122 - - - - Shaft bars; manganese steel 40 25 2014 0
72149129 - - - - Other 40 25 2014 0
721499 - - Other:
- - - Containing by weight less than 0.25% of
carbon:
72149911 - - - - Concrete steel 40 25 2014 0
72149912 - - - - Shaft bars; manganese steel 40 25 2014 0
72149919 - - - - Other 40 25 2014 0
- - - Containing by weight 0.25% or more but less
than 0.6% of carbon:
72149921 - - - - Concrete steel 40 25 2014 0
72149922 - - - - Shaft bars; manganese steel 40 25 2014 0
72149929 - - - - Other 40 25 2014 0
- - - Containing by weight 0.6% or more of carbon:
72149931 - - - - Concrete steel 40 25 2014 0
72149932 - - - - Shaft bars; manganese steel 40 25 2014 0
72149939 - - - - Other 40 25 2014 0
7215 Other bars and rods of iron or non-alloy steel.
72151000 - Of free-cutting steel, not further worked than cold- 20 15 2014 0
formed or cold-finished
72155000 - Other, not further worked than cold-formed or 40 25 2014 0
cold-finished
721590 - Other:
- - Containing by weight less than 0.6% of carbon:
72159011 - - - Other than manganese steel or shaft bars 40 25 2014 0
72159019 - - - Other 40 25 2014 0
72159020 - - Containing by weight 0.6% or more of carbon 40 25 2014 0
7216 Angles, shapes and sections of iron or non-alloy
steel.

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72161000 - U, I or H sections, not further worked than hot- 40 30 2014 0
rolled, hot-drawn or extruded, of a height of less
than 80 mm
- L or T sections, not further worked than hot-
rolled, hot-drawn or extruded, of a height of less
than 80 mm:
72162100 - - L sections 40 30 2014 0
72162200 - - T sections 20 15 2012 0
- U, I or H sections, not further worked than hot-
rolled, hot-drawn or extruded of a height of 80 mm
or more:
721631 - - U sections:
- - - Containing by weight 0.6% or more of carbon:
72163111 - - - - Of a height of 80 mm or more but not 40 30 2014 0
exceeding 140 mm
72163119 - - - - Other 20 15 2012 0
- - - Other:
72163191 - - - - Of a height of 80 mm or more but not 40 30 2014 0
exceeding 140 mm
72163199 - - - - Other 20 15 2012 0
721632 - - I sections:
- - - Containing by weight 0.6% or more of carbon:
72163211 - - - - Of a height of 80 mm or more but not 40 30 2014 0
exceeding 140 mm
72163219 - - - - Other 20 15 2012 0
- - - Other:
72163291 - - - - Of a height of 80 mm or more but not 40 30 2014 0
exceeding 140 mm
72163299 - - - - Other 20 15 2012 0
721633 - - H sections:
- - - Containing by weight 0.6% or more of carbon:
72163311 - - - - Of a height of 80 mm or more but not 40 22 2014 0
exceeding 140 mm
72163319 - - - - Other 20 15 2012 0
- - - Other:
72163391 - - - - Of a height of 80 mm or more but not 40 22 2014 0
exceeding 140 mm
72163399 - - - - Other 20 15 2012 0
721640 - L or T sections, not further worked than hot-
rolled, hot-drawn or extruded, of a height of 80 mm
or more:
- - Containing by weight 0.6% or more of carbon:

298
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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72164011 - - - L sections of a height of 80 mm or more but 40 30 2014 0
not more than 140 mm
72164019 - - - Other 20 15 2012 0
- - Other:
72164091 - - - L sections of a height of 80 mm or more but 40 30 2014 0
not more than 140 mm
72164099 - - - Other 20 15 2012 0
721650 - Other angles, shapes and sections, not further
worked than hot-rolled, hot-drawn or extruded:
- - Containing by weight 0.6% or more of carbon:
72165011 - - - Of a height of less than 80 mm 20 15 2012 0
72165019 - - - Other 20 15 2012 0
- - Other:
72165091 - - - Of a height of less than 80 mm 20 15 2012 0
72165099 - - - Other 20 15 2012 0
- Angles, shapes and sections, not further worked
than cold-formed or cold-finished:
72166100 - - Obtained from flat-rolled products 20 15 2012 0
721669 - - Other:
- - - Angles, other than slotted angles:
72166911 - - - - Containing by weight 0.6% or more carbon 20 15 2012 0
and having a height of 80 mm or more
72166912 - - - - Containing by weight 0.6% or more carbon 20 15 2012 0
and having a height of less than 80 mm
72166913 - - - - Other, of a height of 80 mm or more 20 15 2012 0
72166914 - - - - Other, of a height of less than 80 mm 20 15 2012 0
- - - Other angles, shapes and sections:
72166921 - - - - Of a thickness of 5 mm or less 20 15 2012 0
72166929 - - - - Other 20 15 2012 0
- Other:
721691 - - Cold-formed or cold-finished from flat-rolled
products:
- - - Angles, other than slotted angles:
72169111 - - - - Containing by weight 0.6% or more carbon 20 15 2012 0
and having a height of 80 mm or more
72169112 - - - - Containing by weight 0.6% or more carbon 20 15 2012 0
and having a height of less than 80 mm
72169113 - - - - Other, of a height of 80 mm or more 20 15 2012 0
72169114 - - - - Other, of a height of less than 80 mm 20 15 2012 0
72169120 - - - Slotted angles, roll-formed from pure-punched 20 15 2012 0
steel strips, whether or not painted or galvanised
- - - Shapes and sections:

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72169131 - - - - Of a thickness of 5 mm or less 20 15 2012 0
72169139 - - - - Other 20 15 2012 0
72169900 - - Other 20 15 2012 0
7217 Wire of iron or non-alloy steel.
721710 - Not plated or coated, whether or not polished:
72171010 - - Containing by weight less than 0.25% of carbon 30 25 2012 0
- - Containing by weight 0.25% or more but less
than 0.6% of carbon:
72171021 - - - Spokes wire 20 10 2014 0
72171022 - - - Bead wire; flat hard steel reed wire; 20 10 2014 0
prestressed concrete steel wire; free cutting steel
wire
72171029 - - - Other 20 10 2014 0
- - Containing by weight 0.6% or more of carbon:
72171031 - - - Spokes wire; bead wire; flat hard steel reed 20 10 2014 0
wire; prestressed concrete steel wire; free cutting
steel wire
72171039 - - - Other 20 10 2014 0
721720 - Plated or coated with zinc:
72172010 - - Containing by weight less than 0.25% carbon 30 25 2012 0
- - Containing by weight 0.25% or more but less
than 0.45% of carbon:
72172021 - - - Electrolytic coated and spokes wire 20 10 2014 0
72172022 - - - Flat hard steel reed wire; prestressed concrete 20 10 2014 0
steel wire; steel wire with silicon content not less
than 0.1%, zinc plated with layer weight not less
than 240 g/m²
72172029 - - - Other 20 10 2014 0
- - Containing by weight 0.45% or more but less
than 0.6% of carbon:
72172031 - - - Electrolytic coated and spokes wire 20 10 2014 0
72172032 - - - Flat hard steel reed wire; prestressed concrete 20 10 2014 0
steel wire; steel wire with silicon content not less
than 0.1%, zinc plated with layer weight not less
than 240 g/m²
72172033 - - - High carbon steel core wire for Aluminium 20 10 2014 0
Conductors Steel Reinforced (ACSR)
72172039 - - - Other 20 10 2014 0
- - Containing by weight 0.6% or more of carbon:
72172041 - - - Electrolytic coated and spokes wire 20 10 2014 0

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date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72172042 - - - Flat hard steel reed wire; prestressed concrete 20 10 2014 0
steel wire; steel wire with silicon content not less
than 0.1%, zinc plated with layer weight not less
than 240 g/m²
72172043 - - - High carbon steel core wire for Aluminium 20 10 2014 0
Conductors Steel Reinforced (ACSR)
72172049 - - - Other 20 10 2014 0
721730 - Plated or coated with other base metals:
72173010 - - Containing by weight less than 0.25% of carbon 30 25 2012 0
72173020 - - Containing by weight 0.25% or more of carbon 20 10 2014 0
but less than 0.6% of carbon
- - Containing by weight 0.6% or more of carbon:
- - - Beadwire (copper alloy coated high carbon
steel wire for pneumatic rubber tyres):
72173031 - - - - Beadwire (brass coated high carbon steel 20 10 2014 0
wire for pneumatic rubber tyres)
72173032 - - - - Beadwire (coated with other copper alloys, 20 10 2014 0
high carbon steel wire for pneumatic rubber tyres)
72173033 - - - - Plated or coated with tin 20 10 2014 0
72173039 - - - - Other 20 10 2014 0
72173090 - - Other 20 10 2014 0
721790 - Other:
72179010 - - Containing by weight of not less than 0.1% of 20 10 2014 0
silicon and plated with zinc having a layer weight
not less than 240 g/m² and covered with PVC as
an outer layer
72179020 - - Other containing by weight less than 0.25% of 30 25 2012 0
carbon, excluding the goods of subheading
7217.90.10
72179030 - - Other containing by weight 0.25% or more but 20 10 2014 0
less than 0.45% of carbon, excluding goods of
subheading 7217.90.10
72179040 - - Other containing by weight 0.45% or more but 20 10 2014 0
less than 0.6% of carbon, excluding goods of
subheading 7217.90.10
72179050 - - Other containing by weight 0.6% or more of 20 15 2012 0
carbon, excluding goods of subheading
7217.90.10
III.- STAINLESS STEEL
7218 Stainless steel in ingots or other primary forms;
semi-finished products of stainless steel.
72181000 - Ingots and other primary forms 5 0
- Other:
72189100 - - Of rectangular (other than square) cross-section 5 0
301
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72189900 - - Other 5 0
7219 Flat-rolled products of stainless steel, of a width of
600 mm or more.
- Not further worked than hot-rolled, in coils:
721911 - - Of a thickness exceeding 10 mm:
72191110 - - - Of a thickness not exceeding 125 mm and with 10 0
patterns in relief derived from rolling
72191190 - - - Other 10 0
721912 - - Of a thickness of 4.75 mm or more but not
exceeding 10 mm:
72191210 - - - With patterns in relief derived from rolling 10 0
72191290 - - - Other 10 0
721913 - - Of a thickness of 3 mm or more but less than
4.75 mm:
72191310 - - - With patterns in relief derived from rolling 10 0
72191390 - - - Other 10 0
721914 - - Of a thickness of less than 3 mm:
72191410 - - - With patterns in relief derived from rolling 10 0
72191490 - - - Other 10 0
- Not further worked than hot-rolled, not in coils:
72192100 - - Of a thickness exceeding 10 mm 10 0
72192200 - - Of a thickness of 4.75 mm or more but not 10 0
exceeding 10 mm
72192300 - - Of a thickness of 3 mm or more but less than 10 0
4.75 mm
72192400 - - Of a thickness of less than 3 mm 10 0
- Not further worked than cold-rolled (cold-
reduced):
72193100 - - Of a thickness of 4.75 mm or more 10 0
72193200 - - Of a thickness of 3 mm or more but less than 10 0
4.75 mm
72193300 - - Of a thickness exceeding l mm but less than 3 10 0
mm
72193400 - - Of a thickness of 0.5 mm or more but not 10 0
exceeding l mm
72193500 - - Of a thickness of less than 0.5 mm 10 0
721990 - Other:
72199010 - - Of a thickness not exceeding 125 mm and with 10 0
patterns in relief derived from rolling, perforated,
corrugated or polished
72199090 - - Other 10 0
7220 Flat-rolled products of stainless steel, of a width of
less than 600 mm.
302
 Bound rate at Present Concession first
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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Not further worked than hot-rolled:
722011 - - Of a thickness of 4.75 mm or more:
72201110 - - - Hoop and strip 10 0
72201190 - - - Other 10 0
722012 - - Of a thickness of less than 4.75 mm:
72201210 - - - Hoop and strip 10 0
72201290 - - - Other 10 0
722020 - Not further worked than cold-rolled (cold-
reduced):
72202010 - - Hoop and strip 10 0
72202090 - - Other 10 0
722090 - Other:
72209010 - - Hoop and strip 10 0
72209020 - - Plates and sheets of a thickness of 4.75 mm or 10 0
more and exceeding 500 mm in width
72209030 - - Other plates and sheets 10 0
72209090 - - Other 10 0
7221 Bars and rods, hot-rolled, in irregularly wound
coils, of stainless steel.
72210010 - Wire rod 10 0
72210090 - Other 10 0
7222 Other bars and rods of stainless steel; angles,
shapes and sections of stainless steel.
- Bars and rods, not further worked than hot-rolled,
hot-drawn or extruded:
722211 - - Of circular cross-section:
72221110 - - - Wire rod 10 0
72221190 - - - Other 10 0
722219 - - Other:
72221910 - - - Wire rod 10 0
72221990 - - - Other 10 0
72222000 - Bars and rods, not further worked than cold- 10 0
formed or cold-finished
72223000 - Other bars and rods 10 0
722240 - Angles, shapes and sections:
- - Angles, other than slotted angles:
72224011 - - - Of a height of 80 mm or more 10 0
72224012 - - - Of a height of less than 80 mm 10 0
72224020 - - Slotted angles, roll-formed from pure-punched 10 0
steel strips, whether or not painted or galvanised
- - Other angles, shapes and sections:

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HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
72224031 - - - Of a height of 80 mm or more and of a 10 0
thickness of less than 5 mm
72224032 - - - Of a height of 80 mm or more and of a 10 0
thickness of 5 mm or more
72224033 - - - Of a height of less than 80 mm and of a 10 0
thickness of less than 5 mm
72224034 - - - Of a height of less than 80 mm and of a 10 0
thickness of 5 mm or more
7223 Wire of stainless steel.
72230010 - Having a cross-sectional dimension exceeding 10 0
13 mm
72230090 - Other 10 0
IV.- OTHER ALLOY STEEL; HOLLOW DRILL
BARS AND RODS, OF ALLOY OR NON-ALLOY
STEEL
7224 Other alloy steel in ingots or other primary forms;
semi-finished products of other alloy steel.
72241000 - Ingots and other primary forms 10 0
72249000 - Other 10 0
7225 Flat-rolled products of other alloy steel, of a width
of 600 mm or more.
- Of silicon-electrical steel:
72251100 - - Grain-oriented 10 0
72251900 - - Other 10 0
72252000 - Of high speed steel 10 0
722530 - Other, not further worked than hot-rolled, in coils:
72253010 - - Of a thickness of less than 1.5 mm 10 0
- - Of a thickness of 1.5 mm or more but not
exceeding 125 mm, with patterns in relief derived
from rolling:
72253021 - - - Of a thickness of less than 3 mm 10 0
72253029 - - - Other 10 0
- - Other:
72253091 - - - Of a thickness of less than 3 mm 10 0
72253099 - - - Other 10 0
72254000 - Other, not further worked than hot-rolled, not in 10 0
coils
72255000 - Other, not further worked than cold-rolled (cold- 10 0
reduced)
- Other:
72259100 - - Electrolytically plated or coated with zinc 10 0
72259200 - - Otherwise plated or coated with zinc 10 0
72259900 - - Other 10 0
304
 Bound rate at Present Concession first
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7226 Flat-rolled products of other alloy steel, of a width
of less than 600 mm.
- Of silicon-electrical steel:
722611 - - Grain-oriented:
72261110 - - - Hoop and strip 10 0
72261190 - - - Other 10 0
722619 - - Other:
72261910 - - - Hoop and strip 10 0
72261990 - - - Other 10 0
722620 - Of high speed steel:
72262010 - - Hoop and strip 10 0
72262090 - - Other 10 0
- Other:
722691 - - Not further worked than hot-rolled:
72269110 - - - Hoop and strip 10 0
72269190 - - - Other 10 0
722692 - - Not further worked than cold-rolled (cold-
reduced):
72269210 - - - Hoop and strip 10 0
72269290 - - - Other 10 0
722693 - - Electrolytically plated or coated with zinc:
72269310 - - - Hoop and strip 10 0
72269390 - - - Other 10 0
722694 - - Otherwise plated or coated with zinc:
72269410 - - - Hoop and strip 10 0
72269490 - - - Other 10 0
722699 - - Other:
72269910 - - - Hoop and strip 10 0
72269990 - - - Other 10 0
7227 Bars and rods, hot-rolled, in irregularly wound
coils, of other alloy steel.
72271000 - Of high speed steel 10 0
72272000 - Of silico-manganese steel 10 0
72279000 - Other 10 0
7228 Other bars and rods of other alloy steel; angles,
shapes and sections, of other alloy steel; hollow
drill bars and rods, of alloy or non-alloy steel.
722810 - Bars and rods, of high speed steel:
72281010 - - Of a cross-sectional dimension not exceeding 10 0
13 mm, cold-formed
72281090 - - Other 10 0

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722820 - Bars and rods, of silico-manganese steel:
72282010 - - Of a cross-sectional dimension not exceeding 10 0
13 mm, cold-formed
72282090 - - Other 10 0
72283000 - Other bars and rods, not further worked than hot- 10 0
rolled, hot-drawn or extruded
72284000 - Other bars and rods, not further worked than 10 0
forged
72285000 - Other bars and rods, not further worked than cold- 10 0
formed or cold-finished
72286000 - Other bars and rods 10 0
722870 - Angles, shapes and sections:
- - Angles, other than slotted angles:
72287011 - - - Of a height of 80 mm or more 10 0
72287012 - - - Of a height of less than 80 mm 10 0
72287020 - - Slotted angles, roll-formed from pure-punched 10 0
steel strips, whether or not painted or galvanised
- - Shapes and sections:
72287031 - - - Of a height of 80 mm or more and of a 10 0
thickness of less than 5 mm
72287032 - - - Of a height of 80 mm or more and of a 10 0
thickness of 5 mm or more
72287033 - - - Of a height of less than 80 mm and of a 10 0
thickness of less than 5 mm
72287034 - - - Of a height of less than 80 mm and of a 10 0
thickness of 5 mm or more
72288000 - Hollow drill bars and rods 10 0
7229 Wire of other alloy steel.
72291000 - Of high speed steel 3 0
72292000 - Of silico-manganese steel 3 0
72299000 - Other 0 US 0
73 Chapter 73 - Articles of iron or steel
7301 Sheet piling of iron or steel, whether or not drilled,
punched or made from assembled elements;
welded angles, shapes and sections, of iron or
steel.
73011000 - Sheet piling 10 0
73012000 - Angles, shapes and sections 10 0

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7302 Railway or tramway track construction material of
iron or steel, the following: rails, check-rails and
rack rails, switch blades, crossing frogs, point rods
and other crossing pieces, sleepers (cross-ties),
fish-plates, chairs, chair wedges, sole plates (base
plates), rail clips, bedplates, ties and other material
specialized for jointing or fixing rails.
73021000 - Rails 10 0
73023000 - Switch-blades, crossing frogs, point rods and 10 0
other crossing pieces
73024000 - Fish-plates and sole plates 10 0
73029000 - Other 10 0
7303 Tubes, pipes and hollow profiles, of cast iron.
- Tubes and pipes:
73030011 - - With an external diameter not exceeding 100 20 10 2012 AU 0
mm
73030012 - - With an external diameter exceeding 100 mm 20 10 2012 AU 0
but not exceeding 150 mm
73030013 - - with an external diameter exceeding 150 mm 20 15 2010 AU 0
but not more than 600 mm
73030019 - - Other 20 10 2012 AU 0
- Other, of ductile cast iron:
73030021 - - With an external diameter not exceeding 100 20 10 2010 0
mm
73030022 - - Other 20 10 2010 0
- Other:
73030091 - - With an external diameter not exceeding 100 20 10 2010 0
mm
73030092 - - Other 20 10 2010 0
7304 Tubes, pipes and hollow profiles, seamless, of iron
(other than cast iron) or steel.
73041000 - Line pipe of a kind used for oil or gas pipelines 3 AR 0
- Casing, tubing and drill pipe, of a kind used in
drilling for oil or gas:
73042100 - - Drill pipe 3 0
73042900 - - Other 5 AR 0
- Other, of circular cross-section, of iron or non-
alloy steel:
730431 - - Cold-drawn or cold-rolled (cold-reduced):
73043110 - - - High pressure conduits 3 US 0
73043120 - - - Drill rod, casing and tubing with pin and box 5 US 0
threads

307
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
73043130 - - - Seamless steel tubes used for manufacture of 5 US 0
track chains for tractors
- - - Other:
73043191 - - - - Of external diameter measuring less than 10 US 0
140 mm and containing by weight less than 0.45%
of carbon
73043199 - - - - Other 5 US 0
730439 - - Other:
73043910 - - - High pressure conduits 3 US 0
73043920 - - - Seamless steel tubes used for manufacture of 5 US 0
track chains for tractors
- - - Other:
73043991 - - - - Of external diameter measuring less than 10 US 0
140 mm and containing by weight less than 0.45%
of carbon
73043999 - - - - Other 5 US 0
- Other, of circular cross-section, of stainless steel:
730441 - - Cold-drawn or cold-rolled (cold-reduced):
73044110 - - - High pressure conduits 5 US 0
73044190 - - - Other 5 US 0
730449 - - Other:
73044910 - - - High pressure conduits 3 US 0
73044990 - - - Other 5 US 0
- Other, of circular cross-section, of other alloy-
steel:
730451 - - Cold-drawn or cold-rolled (cold-reduced):
73045110 - - - High pressure conduits 5 US 0
73045120 - - - Drill rod, casing and tubing with pin and box 5 US 0
threads
73045130 - - - Seamless steel tubes used for manufacture of 5 US 0
track chains for tractors
73045190 - - - Other 5 US 0
730459 - - Other:
73045910 - - - High pressure conduits 5 US 0
73045920 - - - Seamless steel tubes used for manufacture of 5 US 0
track chains for tractors
73045990 - - - Other 5 US 0
730490 - Other:
73049010 - - High pressure conduits 3 US 0
73049020 - - Seamless steel tubes used for manufacture of 5 US 0
track chains for tractors
- - Other:

308
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
73049091 - - - Of external diameter measuring less than 140 10 US 0
mm and containing by weight less than 0.45% of
carbon
73049099 - - - Other 5 US 0
7305 Other tubes and pipes (for example, welded,
riveted or similarly closed), having circular cross-
sections, the external diameter of which exceeds
406.4 mm, of iron or steel.
- Line pipe of a kind used for oil or gas pipelines:
73051100 - - Longitudinally submerged arc welded 5 CE25,US 0
73051200 - - Other, longitudinally welded 20 15 2010 0
73051900 - - Other 20 15 2010 0
73052000 - Casing of a kind used in drilling for oil or gas 20 15 2010 0
- Other, welded:
730531 - - Longitudinally welded:
- - - Stainless steel pipes and tubes:
73053111 - - - - High pressure conduits 20 10 2012 0
73053119 - - - - Other 20 10 2012 0
- - - Other:
73053191 - - - - High pressure conduits 20 10 2012 0
73053199 - - - - Other 20 10 2012 0
730539 - - Other:
73053910 - - - High pressure conduits 20 15 2009 0
73053990 - - - Other 20 15 2009 0
730590 - Other:
73059010 - - High pressure conduits 20 15 2009 0
73059090 - - Other 20 15 2009 0
7306 Other tubes, pipes and hollow profiles (for
example, open seam or welded, riveted or similarly
closed), of iron or steel.
73061000 - Line pipe of a kind used for oil or gas pipelines 20 15 2009 0
73062000 - Casing and tubing of a kind used in drilling for oil 20 15 2009 0
or gas
730630 - Other, welded, of circular cross-section, of iron or
non-alloy steel:
- - With internal diameter less than 12.5 mm:
73063011 - - - High pressure conduits 5 US 0
73063012 - - - Boiler tubes 10 US 0
73063013 - - - Single or double-walled, copper-plated or 10 US 0
fluororesin-coated (FRC) or zinc- chromated
(ZMC3) steel tubes of an external diameter not
exceeding 15 mm

309
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
73063014 - - - Sheath pipe (heater pipe) for heating elements 10 US 0
of electric flat iron and rice cooker, of an external
diameter not exceeding 12 mm
73063015 - - - Other, containing by weight less than 0.45% of 30 20 2012 US 0
carbon
73063019 - - - Other 30 20 2012 US 0
- - With internal diameter of 12.5 mm or more:
73063021 - - - High pressure conduits 5 US 0
73063022 - - - Boiler tubes 10 US 0
73063023 - - - Single or double-walled, copper-plated or 10 US 0
fluororesin-coated (FRC) or zinc- chromated
(ZMC3) steel tubes of an external diameter not
exceeding 15 mm
73063024 - - - Other, of external diameter less than 140 mm 30 20 2012 US 0
and containing by weight less than 0.45% of
carbon
73063025 - - - Other, of external diameter 140 mm or more 10 US 0
and containing by weight less than 0.45% of
carbon
73063026 - - - Other, of external diameter less than 140 mm 10 US 0
and containing by weight 0.45% or more of carbon
73063027 - - - Other, of external diameter 140 mm or more 10 US 0
and containing by weight 0.45% or more of carbon
730640 - Other, welded, of circular cross-section, of
stainless steel:
73064010 - - Welded boiler tubes with internal diameter not 10 US 0
exceeding 12.5 mm
73064020 - - Welded boiler tubes with internal diameter 10 US 0
exceeding 12.5 mm
73064030 - - Stainless steel pipes and tubes, with external 10 US 0
diameter exceeding 105 mm
73064040 - - High pressure conduits 10 US 0
73064050 - - Pipes and tubes containing by weight at least 10 US 0
30% of nickel, of external diameter not exceeding
10 mm
73064080 - - Other, with internal diameter not exceeding 12.5 10 US 0
mm
73064090 - - Other, with internal diameter exceeding 12.5 10 US 0
mm
730650 - Other, welded, of circular cross-section, of other
alloy steel:
73065010 - - Welded boiler tubes with internal diameter not 5 US 0
exceeding 12.5 mm

310
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
73065020 - - Welded boiler tubes with internal diameter 5 US 0
exceeding 12.5 mm
73065030 - - High pressure conduits 5 US 0
73065040 - - Other, with internal diameter not exceeding 12.5 5 US 0
mm
73065050 - - Other, with internal diameter exceeding 12.5 5 US 0
mm
730660 - Other, welded, of non-circular cross-section:
- - With internal diameter of less than 12.5 mm:
73066011 - - - High pressure conduits 5 US 0
73066019 - - - Other 5 US 0
- - Other:
73066091 - - - High pressure conduits 5 US 0
73066099 - - - Other 5 US 0
730690 - Other:
- - With internal diameter of less than 12.5 mm:
73069011 - - - Bundy-weld pipes and tubes 20 15 2009 0
73069012 - - - High pressure conduits 20 15 2009 0
73069019 - - - Other 30 20 2012 0
- - Other:
73069091 - - - Bundy-weld pipes and tubes 20 15 2009 0
73069092 - - - High pressure conduits 20 15 2009 0
73069093 - - - Other, of external diameter measuring less 30 25 2012 0
than 140 mm and containing by weight less than
0.45% of carbon
73069094 - - - Other, of external diameter measuring 140 mm 20 15 2009 0
or more and containing by weight less than 0.45%
of carbon
73069099 - - - Other 20 15 2009 0
7307 Tube or pipe fittings (for example, couplings,
elbows, sleeves), of iron or steel.
- Cast fittings:
73071100 - - Of non-malleable cast iron 20 15 2009 0
73071900 - - Other 20 15 2009 0
- Other, of stainless steel:
730721 - - Flanges:
73072110 - - - With an internal diameter of less than 150 mm 20 15 2009 0
73072190 - - - Other 20 15 2009 0
730722 - - Threaded elbows, bends and sleeves:
73072210 - - - With an internal diameter of less than 150 mm 20 15 2009 0
73072290 - - - Other 20 15 2009 0
730723 - - Butt welding fittings:

311
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
73072310 - - - With an internal diameter of less than 150 mm 20 15 2009 0
73072390 - - - Other 20 15 2009 0
730729 - - Other:
73072910 - - - With an internal diameter of less than 150 mm 20 15 2009 0
73072990 - - - Other 20 15 2009 0
- Other:
730791 - - Flanges:
73079110 - - - With an internal diameter of less than 150 mm 20 15 2009 0
73079190 - - - Other 20 15 2009 0
730792 - - Threaded elbows, bends and sleeves:
73079210 - - - With an internal diameter of less than 150 mm 20 15 2009 0
73079290 - - - Other 20 15 2009 0
730793 - - Butt welding fittings:
73079310 - - - With an internal diameter of less than 150 mm 20 15 2009 0
73079390 - - - Other 20 15 2009 0
730799 - - Other:
73079910 - - - With an internal diameter of less than 150 mm 20 15 2009 0
73079990 - - - Other 20 15 2009 0
7308 Structures (excluding prefabricated buildings of
heading 94.06) and parts of structures (for
example, bridges and bridge-sections, lock-gates,
towers, lattice masts, roofs, roofing frame-works,
doors and windows and their frames and
thresholds for doors, shutters, balustrades, pillars
and columns), of iron or steel; plates, rods, angles,
shapes, sections, tubes and the like, prepared for
use in structures, of iron or steel.
730810 - Bridges and bridge-sections:
73081010 - - Prefabricated modular type joined by shear 5 0
connectors
73081090 - - Other 5 0
730820 - Towers and lattice masts:
- - Towers:
73082011 - - - Prefabricated modular type joined by shear 5 0
connectors
73082019 - - - Other 5 0
- - Lattice masts:
73082021 - - - Prefabricated modular type joined by shear 5 0
connectors
73082029 - - - Other 5 0
73083000 - Doors, windows and their frames and thresholds 20 0
for doors

312
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
730840 - Equipment for scaffolding, shuttering, propping or
pit-propping:
73084010 - - Prefabricated modular type joined by shear 3 0
connectors
73084090 - - Other 3 0
730890 - Other:
73089010 - - Frameworks for workshop and store-house 20 CA,CE25,CO 0
73089020 - - Other, prefabricated modular type joined by 10 CA,CE25,CO 0
shear connectors
73089030 - - Corrugated, curved or bent galvanized plate for 10 CA,CE25,CO 0
assembly into underground conduits and culverts
73089040 - - Parts of tubes or tunnels, made of formed and 10 CA,CE25,CO 0
bended corrugated sheet of iron or steel
73089090 - - Other 10 CA,CE25,CO 0
73090000 Reservoirs, tank, vats and similar containers for 5 US 0
any material (other than compressed or liquefied
gas), of iron or steel, of a capacity exceeding 300
l, whether or not lined or heated-insulated, but not
fitted with mechanical or thermal equipment.
7310 Tanks, casks, drums, cans, boxes and similar
containers, for any material (other than
compressed or liquefied gas), of iron or steel, of a
capacity not exceeding 300 l, whether or not lined
or heat-insulated, but not fitted with mechanical or
thermal equipment
731010 - Of a capacity of 50 l or more:
73101010 - - For transporting or coagulating latex 20 15 2009 0
73101020 - - Other, of iron or steel casting in the rough state 20 15 2009 0
73101030 - - Other, of iron or steel forging or stamping in the 20 15 2009 0
rough state
73101090 - - Other 20 15 2009 0
- Of a capacity of less than 50 l:
731021 Cans which are to be closed by soldering or
crimping:
- - - Of a capacity of less than 1 l:
73102111 - - - - Of iron or steel casting in the rough state 20 15 2009 0
73102112 - - - - Of iron or steel forging or stamping in the 20 15 2009 0
rough state
73102119 - - - - Other 20 15 2009 0
- - - Other:
73102191 - - - - Of iron or steel casting in the rough state 20 15 2009 0
73102192 - - - - Of iron or steel forging or stamping in the 20 15 2009 0
rough state

313
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
73102199 - - - - Other 20 15 2009 0
731029 - - Other:
- - - Of a capacity of less than 1 l:
73102911 - - - - Of iron or steel casting in the rough state 15 0
73102912 - - - - Of iron or steel forging or stamping in the 15 0
rough state
73102919 - - - - Other 15 0
- - - Other:
73102991 - - - - Of iron or steel casting in the rough state 10 0
73102992 - - - - Of iron or steel forging or stamping in the 10 0
rough state
73102999 - - - - Other 10 0
7311 Containers for compressed or liquefied gas, of iron
or steel.
- Seamless steel cylinders, except for LPG:
73110011 - - Of a capacity of less than 30 l 20 0
73110012 - - Of a capacity of 30 l or more but less than 110 20 15 2009 0
litres
73110019 - - Other 20 15 2009 0
- Other:
73110091 - - Of a capacity of less than 30 l 20 0
73110092 - - Of a capacity of 30 l or more but less than 110 20 15 2009 0
litres
73110099 - - Other 20 15 2009 0
7312 Stranded wire, ropes, cables, plaited bands, slings
and the like, of iron or steel, not electrically
insulated.
731210 - Stranded wire, ropes and cables:
73121010 - - Locked coil, flattened strands and non-rotating 5 US 0
wire ropes
73121020 - - Plated or coated with brass and of a nominal 5 US 0
diameter not exceeding 3 mm
73121030 - - Stranded wire of diameter of more than 64 mm 5 US 0
73121040 - - Stranded wire of diameter of less than 3 mm 5 US 0
73121090 - - Other 5 US 0
73129000 - Other 5 US 0
73130000 Barbed wire of iron or steel; twisted hoop or single 30 0
flat wire, barbed or not, and loosely twisted double
wire, of a kind used for fencing, of iron or steel.
7314 Cloth (including endless bands), grill, netting and
fencing, of iron or steel wire; expanded metal of
iron or steel.
- Woven cloth:
314
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
73141200 - - Endless bands for machinery, of stainless steel 20 15 2009 0
73141300 - - Other endless bands for machinery 20 15 2009 0
73141400 - - Other woven cloth, of stainless steel 20 15 2009 0
73141900 - - Other 20 15 2009 0
73142000 - Grill, netting and fencing, welded at the 20 0
intersection, of wire with a maximum cross-
sectional dimension of 3 mm or more and having a
mesh size of l00 cm² or more
- Other grill, netting and fencing, welded at the
intersection:
73143100 - - Plated or coated with zinc 20 0
73143900 - - Other 20 0
- Other cloth, grill, netting and fencing:
73144100 - - Plated or coated with zinc 30 0
73144200 - - Coated with plastics 30 0
73144900 - - Other 30 0
73145000 - Expanded metal 20 0
7315 Chain and parts thereof, of iron or steel.
- Articulated link chain and parts thereof:
731511 - - Roller chain:
- - - Of mild steel:
73151111 - - - - Chain for bicycles 50 35 2012 0
73151112 - - - - Chain for motorcycles 50 35 2012 0
73151119 - - - - Other 20 15 2009 0
- - - Other:
73151121 - - - - Chain for bicycles 50 35 2012 0
73151122 - - - - Chain for motorcycles 50 35 2012 0
73151123 - - - - Other transmission type of pitch length not 20 15 2009 0
less than 6 mm but not more than 32 mm
73151124 - - - - Industrial or conveyor type of pitch length not 20 15 2009 0
less than 75 mm nut not more than 152 mm
73151129 - - - - Other 20 15 2009 0
731512 - - Other chain:
73151210 - - - Of mild steel 20 15 2009 0
73151290 - - - Other 20 15 2009 0
731519 - - Parts:
73151910 - - - Of chain for bicycles 50 35 2012 0
73151920 - - - Of other chain for motorcycles 50 35 2012 0
73151990 - - - Other 20 15 2009 0
73152000 - Skid chain 20 15 2009 0
- Other chain:

315
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
73158100 - - Stud-link 20 15 2009 0
73158200 - - Other, welded link 20 15 2009 0
731589 - - Other:
- - - Of mild steel:
73158911 - - - - Chain for bicycles 35 30 2010 0
73158912 - - - - Chain for motorcycles 35 30 2010 0
73158919 - - - - Other 20 15 2009 0
- - - Other:
73158921 - - - - Chain for bicycles 35 30 2010 0
73158922 - - - - Chain for motorcycles 35 30 2010 0
73158929 - - - - Other 20 15 2009 0
731590 - Other parts:
73159010 - - Chain for motorcycles and bicycles 50 35 2012 0
73159090 - - Other 20 15 2009 0
73160000 Anchors, grapnels and parts thereof, of iron or 20 15 2009 0
steel.
7317 Nails, tacks, drawing pins, corrugated nails,
staples (other than those of heading 83.05) and
similar articles, of iron or steel, whether or not with
heads of other material, but excluding such articles
with heads of copper.
73170010 - Wire nails 20 0
73170020 - Staples 20 0
73170030 - Dog spikes for rail sleepers; carding tacks for 20 0
textile carding machines; gang nails, connector
and anti-splitting
73170040 - Hob nails for footwear, ring nails 20 0
73170050 - Hooknails 20 0
73170060 - Corrugated nails, drawing pins and tacks 20 0
73170090 - Other 20 0
7318 Screws, bolts, nuts, coach screws, screw hooks,
rivets, cotters, cotter-pins, washers (including
spring washers) and similar articles, of iron or
steel.
- Threaded articles:
73181100 - - Coach screws 5 CN 0
731812 - - Other wood screws:
73181210 - - - Of an external diameter not exceeding 16 mm 25 JP 0
73181290 - - - Other 20 JP 0
731813 - - Screw hooks and screw rings:
73181310 - - - Of an external diameter not exceeding 16 mm 25 0
73181390 - - - Other 20 0

316
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
731814 - - Self-tapping screws:
73181410 - - - Of an external diameter not exceeding 16 mm 25 0
73181490 - - - Other 20 0
731815 - - Other screws and bolts, whether or not with
their nuts or washers:
- - - Of an external diameter not exceeding 16 mm:
73181511 - - - - Screws for metal 25 0
73181512 - - - - Bolts for metal, with or without nuts 25 0
73181519 - - - - Other 25 0
- - - Other:
73181591 - - - - Screws for metal 20 0
73181592 - - - - Bolts for metal, with or without nuts 20 0
73181599 - - - - Other 20 0
731816 - - Nuts:
73181610 - - - Of an external diameter not exceeding 16 mm 25 JP 0
73181690 - - - Other 20 JP 0
731819 - - Other:
73181910 - - - Of an external diameter not exceeding 16 mm 25 JP 0
73181990 - - - Other 20 JP 0
- Non-threaded articles:
731821 - - Spring washers and other lock washers:
73182110 - - - Of an external diameter not exceeding 16 mm 25 0
73182190 - - - Other 20 0
731822 - - Other washers:
73182210 - - - Of an external diameter not exceeding 16 mm 25 JP 0
73182290 - - - Other 20 JP 0
731823 - - Rivets:
73182310 - - - Of an external diameter not exceeding 16 mm 25 0
73182390 - - - Other 20 0
731824 - - Cotters and cotter-pins:
73182410 - - - Of an external diameter not exceeding 16 mm 25 0
73182490 - - - Other 25 0
731829 - - Other:
73182910 - - - Of an external diameter not exceeding 16 mm 25 0
73182990 - - - Other 20 0
7319 Sewing needles, knitting needles, bodkins, crochet
hooks, embroidery stilettos and similar articles, for
use in the hand, of iron or steel; safety pins and
other pins of iron or steel, not elsewhere specified
or included.
73191000 - Sewing, darning or embroidery needles 30 0

317
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
73192000 - Safety pins 30 0
73193000 - Other pins 30 0
73199000 - Other 30 0
7320 Springs and leaves for springs, of iron or steel.
732010 - Leaf-springs and leaves therefor:
73201010 - - For motor vehicles 20 10 2012 0
73201020 - - For earth moving machinery 20 10 2012 0
73201030 - - Coupling springs for railway rolling stock 20 10 2012 0
73201090 - - Other 20 10 2012 0
732020 - Helical springs:
73202010 - - For motor vehicles 20 10 2012 0
73202020 - - For earth moving machinery 20 10 2012 0
73202090 - - Other 20 10 2012 0
732090 - Other:
73209010 - - For motor vehicles 20 10 2012 0
73209090 - - Other 20 10 2012 0
7321 Stoves, ranges, grates, cookers (including those
with subsidiary boilers for central heating),
barbecues, braziers, gas-rings, plate warmers and
similar non-electric domestic appliances, and parts
thereof, of iron or steel.
- Cooking appliances and plate warmers:
732111 - - For gas fuel or for both gas and other fuels:
73211110 - - - Kitchen stoves, ranges, ovens, cookers 30 15 2011 NZ,US 0
73211190 - - - Other 30 20 2012 NZ 0
73211200 - - For liquid fuel 30 20 2012 NZ 0
73211300 - - For solid fuel 30 28 2009 0
- Other appliances:
73218100 - - For gas fuel or for both gas and other fuels 30 15 2011 NZ,US 0
73218200 - - For liquid fuel 30 25 2012 NZ 0
73218300 - - For solid fuel 30 28 2009 0
73219000 - Parts 30 20 2012 0
7322 Radiators for central heating, not electrically
heated, and parts thereof, of iron or steel; air
heaters and hot air distributors (including
distributors which can also distribute fresh or
conditioned air), not electrically heated,
incorporating a motor-driven fan or blower, and
parts thereof, of iron or steel.
- Radiators and parts thereof:
73221100 - - Of cast iron 30 28 2009 0
73221900 - - Other 30 0

318
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
73229000 - Other 30 20 2010 US 0
7323 Table, kitchen or other household articles and
parts thereof, of iron or steel; iron or steel wool; pot
scourers and scouring or polishing pads, gloves
and the like, of iron or steel.
73231000 - Iron or steel wool; pot scourers and scouring or 30 25 2010 DO,HN,US 0
polishing pads, gloves and the like
- Other:
732391 - - Of cast iron, not enamelled:
73239110 - - - Kitchenware 30 0
73239190 - - - Other 30 0
73239200 - - Of cast iron, enamelled 30 0
732393 - - Of stainless steel:
73239310 - - - Kitchenware 30 0
73239390 - - - Other 30 0
73239400 - - Of iron (other than cast iron) or steel, enamelled 30 0
732399 - - Other:
73239910 - - - Kitchenware 20 0
73239990 - - - Other 20 0
7324 Sanitary ware and parts thereof, of iron or steel.
73241000 - Sinks and wash basins, of stainless steel 35 20 2010 US 0
- Baths:
73242100 - - Of cast iron, whether or not enamelled 40 35 2012 0
73242900 - - Other 40 35 2009 0
732490 - Other, including parts:
73249010 - - For flushing water closets or urinals (fixed type) 35 20 2010 US 0
73249020 - - Bedpans, urinals (portable type) and chamber- 35 20 2010 US 0
pots
73249090 - - Other 35 20 2010 US 0
7325 Other cast articles of iron or steel.
732510 - Of non-malleable cast iron:
73251010 - - Latex spouts and latex cups 20 0
73251020 - - Manhole covers, gratings and frames thereof 20 0
73251090 - - Other 20 0
- Other:
73259100 - - Grinding balls and similar articles for mills 20 0
732599 - - Other:
73259910 - - - Latex spouts and latex cups 20 0
73259920 - - - Manhole covers, gratings and frames thereof 20 0
73259990 - - - Other 20 0
7326 Other articles of iron or steel.

319
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Forged or stamped, but not further worked:
73261100 - - Grinding balls and similar articles for mills 20 0
73261900 - - Other 20 15 2010 US 0
732620 - Articles of iron or steel wire:
73262010 - - For manufacturing tyre hoop 5 US 0
73262020 - - Rat traps 20 0
73262030 - - For the manufacturing of articles other than 20 0
baskets, sieves or the like, coated with plastic
73262040 - - Gabions and mattresses of PVC coated steel 20 0
wires
73262090 - - Other 20 0
732690 - Other:
73269010 - - Ships' rudders 10 0
73269020 - - Pistol or revolver shaped keychains with firing 10 0
caps
73269030 - - Stainless steel shield and clamp assembly with 20 15 2010 0
rubber sleeve for hubless cast iron pipes and pipe
fittings
73269040 - - Latex spouts and latex cups 20 15 2010 0
73269050 - - Rat traps 20 15 2010 0
73269060 - - Steel balls for ball point pens 20 15 2010 0
73269090 - - Other 20 15 2010 0
74 Chapter 74 - Copper and articles thereof
7401 Copper mattes; cement copper (precipitated
copper).
74011000 - Copper mattes 0 0
74012000 - Cement copper (precipitated copper) 0 0
7402 Unrefined copper; copper anodes for electrolytic
refining.
74020010 - Blister copper and other unrefined copper 0 0
74020090 - Copper anodes for electrolytic refining 0 0
7403 Refined copper and copper alloys, unwrought
- Refined copper:
74031100 - - Cathodes and sections of cathodes 0 AU 0
74031200 - - Wire-bars 0 0
74031300 - - Billets 0 0
74031900 - - Other 0 0
- Copper alloys:
74032100 - - Copper-zinc base alloys (brass) 0 CN 0
74032200 - - Copper-tin base alloys (bronze) 0 0
74032300 - - Copper-nickel base alloys (cupro-nickel) or 0 0
copper-nickel-zinc base alloys (nickel silver)

320
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
74032900 - - Other copper alloys (other than master alloys of 0 0
heading 74.05)
74040000 Copper waste and scrap. 0 0
74050000 Master alloys of copper. 0 0
7406 Copper powders and flakes.
74061000 - Powders of non-lamellar structure 0 CN 0
74062000 - Powders of lamellar structure; flakes 0 0
7407 Copper bars, rods and profiles.
740710 - Of refined copper:
74071010 - - Bars and rods of circular cross section 5 AU 0
74071020 - - Other bars and rods 5 AU 0
74071030 - - Profiles 5 0
- Of copper alloys
740721 - - Of copper-zinc base alloys (brass):
74072110 - - - Bars and rods 5 0
74072120 - - - Profiles 5 0
740722 - - Of copper-nickel base alloys (cupro-nickel) or
copper-nickel-zinc base alloys (nickel silver):
74072210 - - - Bars and rods 5 0
74072220 - - - Profiles 5 0
- - Other:
74072910 - - - Bars and rods 5 0
74072920 - - - Profiles 5 0
7408 Copper wire.
- Of refined copper:
740811 - - Of which the maximum cross-sectional
dimension exceeds 6 mm:
74081110 - - - Of which the maximum cross-sectional 10 0
dimension exceeds 6 mm but not exceeds 14 mm
74081120 - - - Of which the maximum cross-sectional 10 5 2009 0
dimension exceeds 14 mm but not exceeds 25 mm
74081190 - - - Other 10 5 2009 0
74081900 - - Other 10 0
- Of copper alloys:
74082100 - - Of copper-zinc base alloys (brass) 10 5 2009 0
74082200 - - Of copper-nickel base alloys (cupro-nickel) or 10 5 2009 0
copper-nickel-zinc base alloys (nickel silver)
74082900 - - Other 10 5 2009 0
7409 Copper plates, sheets and strips, of a thickness
exceeding 0.15 mm.
- Of refined copper:
740911 - - In coils:
321
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
74091110 - - - Strip 5 0
74091190 - - - Other 5 0
740919 - - Other:
74091910 - - - Strip 5 0
74091990 - - - Other 5 0
- Of copper-zinc base alloys (brass):
740921 - - In coils:
74092110 - - - Strip 5 0
74092190 - - - Other 5 0
740929 - - Other:
74092910 - - - Strip 5 0
74092990 - - - Other 5 0
- Of copper-tin base alloys (bronze):
740931 - - In coils:
74093110 - - - Strip 5 0
74093190 - - - Other 5 0
740939 - - Other:
74093910 - - - Strip 5 0
74093990 - - - Other 5 0
740940 - Of copper-nickel base alloys (cupro-nickel) or
copper-nickel-zinc base alloys (nickel silver):
74094010 - - Strip 5 0
74094090 - - Other 5 0
740990 - Of other copper alloys:
74099010 - - Strip 5 0
74099090 - - Other 5 0
7410 Copper foil (whether or not printed or backed with
paper, paperboard, plastics or similar backing
materials) of a thickness (excluding any backing),
not exceeding 0.15 mm.
- Not backed:
74101100 - - Of refined copper 5 0
74101200 - - Of copper alloys 5 0
- Backed:
741021 - - Of refined copper:
74102110 - - - Reinforced sheets or plates of 5 0
polytetraflouroethylene or polyamide, laminated on
one side or both sides with copper foil
74102120 - - - Copper clad laminate for PCBs 5 0
74102190 - - - Other 5 0
74102200 - - Of copper alloys 5 0

322
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
7411 Copper tubes and pipes.
74111000 - Of refined copper 10 5 2009 CN 0
- Of copper alloys:
74112100 - - Of copper-zinc base alloys (brass) 10 5 2009 CN 0
74112200 - - Of copper-nickel base alloys (cupro-nickel) or 10 5 2009 0
copper-nickel-zinc base alloys (nickel silver)
74112900 - - Other 10 5 2009 CN 0
7412 Copper tube or pipe fittings (for example,
couplings, elbows, sleeves).
74121000 - Of refined copper 10 5 2009 0
74122000 - Of copper alloys 10 5 2009 0
7413 Stranded wire, cables, plaited bands and the like,
of copper, not electrically insulated.
- Cable:
74130011 - - Of circular cross section not exceeding 500 15 0
mm²
74130012 - - Of circular cross section 500 mm² or more to 15 0
630 mm²
74130013 - - Of circular cross section 630 mm² or more to 0 US 0
1000 mm²
74130019 - - Other 0 US 0
74130090 - Other 0 US 0
7414 Cloth (including endless bands), grill and netting,
of copper wire; expanded metal, of copper.
741420 - Cloth:
74142010 - - For machinery 10 5 2009 0
74142020 - - Suitable for making mosquito nets or window 10 5 2009 0
screens
74142090 - - Other 15 10 2009 0
741490 - Other:
74149010 - - For machinery 10 5 2009 0
74149020 - - Expanded metal 10 5 2009 0
74149090 - - Other 15 10 2009 0
7415 Nails, tacks, drawing pins, staples (other than
those of heading 83.05) and similar articles, of
copper or of iron or steel with heads of copper;
screws, bolts, nuts, screw hooks, rivets, cotters,
cotter-pins, washers (including spring washers)
and similar articles, of copper.
741510 - Nails and tacks, drawing pins, staples and similar
articles:
74151010 - - Nails 20 0
74151020 - - Staples 20 0

323
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
74151090 - - Other 20 0
- Other articles, not threaded
74152100 - - Washers (including spring washers) 10 CN 0
74152900 - - Other 10 0
- Other threaded articles:
741533 - - Screws; bolts and nuts:
74153310 - - - Screws 10 0
74153320 - - - Bolts and nuts 10 0
74153900 - - Other 10 0
74160000 Copper springs. 5 0
74170000 Cooking or heating apparatus of a kind used for 30 25 2012 0
domestic purposes, non-electric, and parts thereof,
of copper.
7418 Table, kitchen or other household articles and
parts thereof, of copper; pot scourers and scouring
or polishing pads, gloves and the like, of copper;
sanitary ware and parts thereof, of copper.
- Table, kitchen or other household articles and
parts thereof; pot scourers and scouring or
polishing pads, gloves and the like:
74181100 - - Pot scourers and scouring or polishing pads, 30 25 2012 0
gloves and the like
741819 - - Other:
74181910 - - - Ash trays 30 25 2012 0
74181920 - - - Articles used during religious rites 30 25 2012 0
74181990 - - - Other 30 25 2012 0
74182000 - Sanitary ware and parts thereof 40 30 2012 0
7419 Other articles of copper.
74191000 - Chain and parts thereof 5 0
- Other:
741991 - - Cast, moulded, stamped or forged, but not
further worked:
74199110 - - - Fittings for fire hoses 10 5 2009 0
74199120 - - - Reservoirs, tanks, vats and similar containers 10 5 2009 0
not fitted with mechanical or thermal equipment;
other hose fittings
74199130 - - - Electroplating anodes; machine belt fastener; 10 5 2009 0
fittings (not including propellers of heading 84.85)
for ships or other vessel; capacity measures (other
than domestic use)
74199190 - - - Other 15 10 2009 0
741999 - - Other:

324
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
74199910 - - - Electroplating anodes, machine belt fastener; 5 US 0
fittings (not including propellers of heading 84.85)
for ships or other vessel; capacity measures (other
than domestic use); fittings for fire hoses
74199920 - - - Reservoirs, tanks, vats and similar containers 5 US 0
not fitted with mechanical or thermal equipment of
a capacity of 300 l or less; other fitting for hoses
74199990 - - - Other 5 US 0
75 Chapter 75 - Nickel and articles thereof
7501 Nickel mattes, nickel oxide sinters and other
intermediate products of nickel metallurgy.
75011000 - Nickel mattes 0 0
75012000 - Nickel oxide sinters and other intermediate 0 0
products of nickel metallurgy
7502 Unwrought nickel.
75021000 - Nickel, not alloyed 0 0
75022000 - Nickel alloys 0 0
75030000 Nickel waste and scrap. 0 0
75040000 Nickel powders and flakes. 0 0
7505 Nickel bars, rods, profiles and wire.
- Bars, rods and profiles:
75051100 - - Of nickel, not alloyed 0 0
75051200 - - Of nickel alloys 0 0
- Wire:
75052100 - - Of nickel, not alloyed 0 0
75052200 - - Of nickel alloys 0 0
7506 Nickel plates, sheets, strip and foil.
75061000 - Of nickel, not alloyed 0 0
75062000 - Of nickel alloys 0 0
7507 Nickel tubes, pipes and tube or pipe fittings (for
example, couplings, elbows, sleeves).
- Tubes and pipes:
75071100 - - Of nickel, not alloyed 0 0
75071200 - - Of nickel alloys 0 0
75072000 - Tube or pipe fittings 0 0
7508 Other articles of nickel.
75081000 - Cloth, grill and netting, of nickel wire 0 CN 0
750890 - Other:
75089010 - - Electro-plating anodes, wrought or unwrought, 0 0
including those produced by electrolysis
75089020 - - Screens for printing machines 0 0
75089030 - - Bolts and nuts 0 0

325
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
75089040 - - Other articles suitable for use in building 0 0
75089090 - - Other 0 0
76 Chapter 76 - Aluminum and articles thereof
7601 Unwrought aluminium.
76011000 - Aluminium, not alloyed 5 3 2009 AU,CN 0
76012000 - Aluminium alloys 4 3 2009 AU 0
76020000 Aluminium waste and scrap. 0 US 0
7603 Aluminium powders and flakes.
76031000 - Powders of non-lamellar structure 5 0
760320 - Powders of lamellar structure; flakes:
76032010 - - Flakes 5 0
76032020 - - Powders of lamellar structure 5 0
7604 Aluminium bars, rods and profiles.
760410 - Of aluminium, not alloyed:
76041010 - - Bars and rods 5 0
76041020 - - Profiles suitable for use as heat sink with cross 10 0
sectional dimensions not less than 17.5 cm x 7.5
cm
76041030 - - Other profiles 10 0
- Of aluminium alloys:
760421 - - Hollow profiles:
76042110 - - - Perforated tube (tube sheets) profile for 10 0
evaporator coils of motor vehicle air conditioning
machines
76042190 - - - Other 10 0
760429 - - Other:
76042910 - - - Extruded bars and rods, not surface treated 5 0
76042920 - - - Extruded bars and rods, surface treated 5 0
76042930 - - - Y-shaped profiles for zip fasteners, in coils 10 0
76042940 - - - Aluminium heat sink with surface dimensions 10 0
not less than 17.5 cm x 7.5 cm
76042990 - - - Other 10 0
7605 Aluminium wire.
- Of aluminium, not alloyed:
76051100 - - Of which the maximum cross-sectional 10 0
dimension exceeds 7 mm
760519 - - Other:
76051910 - - - Of a diameter not exceeding 0.0508 mm 10 0
76051990 - - - Other 10 0
- Of aluminium alloys:
76052100 - - Of which the maximum cross-sectional 10 5 2009 0
dimension exceeds 7 mm
326
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
760529 - - Other:
76052910 - - - Of a diameter not exceeding 0.254 mm 10 5 2009 0
76052990 - - - Other 10 5 2009 0
7606 Aluminium plates, sheets and strip, of a thickness
exceeding 0.2 mm.
- Rectangular (including square):
760611 - - Of aluminium, not alloyed:
76061110 - - - Other, plain or figured by rolling or pressing 5 CN 0
but not surface treated
76061190 - - - Other 5 CN 0
760612 - - Of aluminium alloys:
76061210 - - - Can stock (Alloy 3004, 3104 or 5182, of 3 AU,US 0
temper H19), of a thickness exceeding 0.25 mm,
in coils
76061220 - - - Venetian blind slat, whether or not rolled or 3 AU,US 0
cut, not exceeding 1000 mm in width
- - - Sheets:
76061231 - - - - Of aluminium rigid container sheets alloy 3 AU,US 0
5182, 5082, hardness H19 exceeding 1,000 mm in
width, whether or not in coils
76061239 - - - - Other 3 AU,US 0
76061240 - - - Other, plain or figured by rolling or pressing 3 AU,US 0
but not surface treated 7606.12.90
76061290 - - - Other 3 AU,US 0
- Other
760691 - - Of aluminium, not alloyed:
76069110 - - - Sheet or coil of aluminium rigid container 5 0
sheet alloy 5182, 5082, hardness H19 temper, not
exceeding 1,000 mm in width, or of container
sheet alloy 3004, hardness H19 temper,
exceeding 1,000 mm in width
76069120 - - - Other, plain or figured by rolling or pressing 5 0
but not surface treated 7606.91.90
76069190 - - - Other 5 0
760692 - - Of aluminium alloys:
76069210 - - - Venetian blind slat, whether or not rolled or 5 0
cut, not exceeding 1000 mm in width
76069220 - - - Sheet or coil of aluminium rigid container 5 0
sheet alloy 5182, 5082, hardness H19 temper, not
exceeding 1,000 mm in width, or of container
sheet alloy 3004, hardness H19 temper,
exceeding 1,000 mm in width

327
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
76069230 - - - Other, plain or figured by rolling or pressing 5 0
but not surface treated 7606.92.90
76069290 - - - Other 5 0
7607 Aluminium foil (whether or not printed or backed
with paper, paperboard, plastics or similar backing
materials) of a thickness (excluding any backing)
not exceeding 0.2 mm.
- Not backed:
76071100 - - Rolled but not further worked 5 0
76071900 - - Other 5 CE25,CN 0
760720 - Backed:
76072010 - - Backed with printed paper and laminated with 5 SV 0
plastic on both sides for packaging liquid food
products
76072020 - - Other, printed with patterns 5 0
76072030 - - Aluminium foil of alloy A1075 and A3903, 5 0
coated on both sides, with aluminium alloy A4245
and A4247, respectively
76072040 - - Imitation gold or silver 5 0
76072090 - - Other 5 0
7608 Aluminium tubes and pipes.
76081000 - Of aluminium, not alloyed 3 US 0
76082000 - Of aluminium alloys 3 US 0
76090000 Aluminium tube or pipe fittings (for example, 3 0
couplings, elbows, sleeves).
7610 Aluminium structures (excluding prefabricated
buildings of heading 94.06) and parts of structures
(for example, bridges and bridge-sections, towers,
lattice masts, roofs, roofing frameworks, doors and
windows and their frames and thresholds for
doors, balustrades, pillars and columns);
aluminium plates, rods, profiles, tubes and the like,
prepared for use in structures.
76101000 - Doors, windows and their frames and thresholds 18 15 2010 0
for doors
761090 - Other:
76109010 - - Bridges and bridge section, towers, lattice 1 US 0
masts
76109090 - - Other 18 15 2010 CN,US 0

328
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
76110000 Aluminium reservoirs, tanks, vats and similar 10 5 2009 CN 0
containers, for any material (other than
compressed or liquified gas), of a capacity
exceeding 300 l, whether or not lined or heat-
insulated, but not fitted with mechanical or thermal
equipment.
7612 Aluminium casks, drums, cans, boxes and similar
containers (including rigid or collapsible tubular
containers), for any material (other than
compressed or liquefied gas), of a capacity not
exceeding 300 l, whether or not lined or heat-
insulated, but not fitted with mechanical or thermal
equipment.
76121000 - Collapsible tubular containers 20 0
761290 - Other:
- - Of a capacity not exceeding 1 l:
76129011 - - - Retort pouch for retail packaging of cooked 20 0
food products
76129012 - - - Seamless containers for fresh milk 20 0
76129019 - - - Other 20 0
- - Other:
76129091 - - - Retort pouch for retail packaging of cooked 20 15 2010 0
food products
76129092 - - - Seamless containers for fresh milk 20 15 2010 0
76129099 - - - Other 20 15 2010 0
76130000 Aluminium containers for compressed or liquified 10 5 2009 CN 0
gas.
7614 Stranded wire, cables, plaited bands and the like,
of aluminium, not electrically insulated.
761410 - With steel core:
- - Cables:
76141011 - - - Of circular cross section not exceeding 500 20 DO,HN 0
mm²
76141012 - - - Of circular cross section exceeding 500 mm² 20 15 2009 DO,HN 0
but not exceeding 630 mm²
76141013 - - - Of circular cross section exceeding 630 mm² 20 15 2009 DO,HN 0
but not exceeding 1000 mm²
76141019 - - - Other 20 15 2009 DO,HN 0
76141090 - - Other 20 15 2009 DO,HN 0
761490 - Other:
- - Cables:
76149011 - - - Of circular cross section not exceeding 500 20 DO,HN 0
mm²

329
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
76149012 - - - Of circular cross section exceeding 500 mm² 20 15 2009 DO,HN 0
but not exceeding 630 mm²
76149013 - - - Of circular cross section exceeding 630 mm² 20 15 2009 DO,HN 0
but not exceeding 1000 mm²
76149019 - - - Other 20 15 2009 DO,HN 0
76149090 - - Other 20 15 2009 DO,HN 0
7615 Table, kitchen or other household articles and
parts thereof, of aluminium; pot scourers and
scouring or polishing pads, gloves and the like, of
aluminium; sanitary ware and parts thereof, of
aluminium.
- Table, kitchen or other household articles and
parts thereof; pot scourers and scouring or
polishing pads, gloves and the like:
76151100 - - Pot scourers and scouring or polishing pads, 35 30 2010 0
gloves and the like
76151900 - - Other 35 22 2012 CN 0
761520 - Sanitary ware and parts thereof:
76152010 - - Bedpans, urinals (portable type) and chamber- 35 30 2010 0
pots
76152090 - - Other 35 30 2010 0
7616 Other articles of aluminium.
761610 - Nails, tacks, staples (other than those of heading
83.05), screws, bolts, nuts, screw hooks, rivets,
cotters, cotter-pins, washers and similar articles:
76161010 - - Nails 20 0
76161020 - - Staples and hooks 20 0
76161030 - - Bolts and nuts 20 0
76161090 - - Other 20 0
- Other:
76169100 - - Cloth, grill, netting and fencing, of aluminium 20 0
wire
761699 - - Other:
76169910 - - - Expanded metal 20 0
76169920 - - - Ferrules for use in the manufacture of pencils 20 0
76169930 - - - Aluminium slugs, round, of such dimension 20 0
that the thickness exceeds one-tenth of the
diameter
76169940 - - - Bobbins, spools, reels and similar supports for 20 0
textile yarn
76169950 - - - Venetian blinds 20 0
76169960 - - - Latex spouts and latex cups 20 0
76169990 - - - Other 20 15 2008 0

330
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
78 Chapter 78 - Lead and articles thereof
7801 Unwrought lead.
78011000 - Refined lead 0 AU,CN 0
- Other:
78019100 - - Containing by weight antimony as the principal 0 0
other element
78019900 - - Other 0 AU 0
78020000 Lead waste and scrap. 0 0
78030000 Lead bars, rods, profiles and wire. 0 0
7804 Lead plates, sheets, strip and foil; lead powders
and flakes.
- Plates, sheets, strip and foil:
78041100 - - Sheets, strip and foil of a thickness (excluding 0 0
any backing) not exceeding 0.2 mm
780419 - - Other:
78041910 - - - Embossed, cut to shape, perforated, coated, 0 0
printed, backed with paper or other reinforcing
material, polished, or otherwise machined or
surface treated
78041990 - - - Other 0 0
78042000 - Powders and flakes 0 0
78050000 Lead tubes, pipes and tube or pipe fittings (for 0 0
example, couplings, elbows, sleeves).
7806 Other articles of lead.
78060010 - Lead wool; washers; electro-plating anodes 0 0
78060090 - Other 0 0
79 Chapter 79 - Zinc and articles thereof
7901 Unwrought zinc.
- Zinc, not alloyed:
79011100 - - Containing by weight 99.99% or more of zinc 0 AU,CN 0
79011200 - - Containing by weight less than 99.99% of zinc 0 0
79012000 - Zinc alloys 0 AU 0
79020000 Zinc waste and scrap. 0 0
7903 Zinc dust, powders and flakes.
79031000 - Zinc dust 0 0
79039000 - Other 0 0
7904 Zinc bars, rods, profiles and wire.
79040010 - Wire; bars and rods, not surface treated 0 0
79040090 - Other 0 0
7905 Zinc plates, sheets, strip and foil.
79050010 - Not surface treated 0 0
79050020 - Surface treated 0 0
331
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
79060000 Zinc tubes, pipes and tube or pipe fittings (for 0 0
example, couplings, elbows, sleeves).
7907 Other articles of zinc.
79070010 - Electroplating anodes; stencil plates; nails, tacks, 10 0
nuts, bolts, screws, rivets and similar fastening;
tubular containers for packing pharmaceutical
products and the like; zinc callots for battery cells
79070020 - Domestic articles and parts thereof 10 0
79070030 - Gutters, roof capping, skylight frames and other 10 CN 0
fabricated building components
79070090 - Other 10 CN 0
80 Chapter 80 - Tin and articles thereof
8001 Unwrought tin.
80011000 - Tin, not alloyed 3 CN 0
80012000 - Tin alloys 3 0
80020000 Tin waste and scrap. 5 0
8003 Tin bars, rods, profiles and wire.
80030010 - Soldering bars 10 CN 0
80030020 - Wire 5 CN 0
80030090 - Other 5 0
8004 Tin plates, sheets and strip, of a thickness
exceeding 0.2 mm.
80040010 - Not surface treated 5 0
80040020 - Surface treated 5 0
80050000 Tin foil (whether or not printed or backed with 5 CN 0
paper, paperboard, plastics or similar backing
materials), of a thickness (excluding any backing)
not exceeding 0.2 mm; tin powders and flakes.
80060000 Tin tubes, pipes and tube or pipe fittings (for 5 0
example, couplings, elbows, sleeves).
8007 Other articles of tin.
80070010 - Collapsible tubes for dentifrices, colours, and the 20 0
like
80070090 - Other 20 0
81 Chapter 81 - Other base metals; cerates; articles
thereof
8101 Tungsten (wolfram) and articles thereof, including
waste and scrap.
81011000 - Powders 0 0
- Other:
81019400 - - Unwrought tungsten, including bars and rods 3 0
obtained simply by sintering

332
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
81019500 - - Bars and rods, other than those obtained simply 3 0
by sintering, profiles, plates, sheets, strip and foil
81019600 - - Wire 3 0
81019700 - - Waste and scrap 3 0
81019900 - - Other 0 0
8102 Molybdenum and articles thereof, including waste
and scrap.
81021000 - Powders 0 0
- Other:
81029400 - - Unwrought molybdenum, including bars and 3 0
rods obtained simply by sintering
81029500 - - Bars and rods, other than those obtained simply 3 0
by sintering, profiles, plates, sheets, strip and foil
81029600 - - Wire 3 0
81029700 - - Waste and scrap 3 0
81029900 - - Other 0 0
8103 Tantalum and articles thereof, including waste and
scrap.
81032000 - Unwrought tantalum, including bars and rods 3 0
obtained simply by sintering; powders
81033000 - Waste and scrap 3 0
81039000 - Other 0 0
8104 Magnesium and articles thereof, including waste
and scrap.
- Unwrought magnesium:
81041100 - - Containing at least 99.8% by weight of 0 0
magnesium
81041900 - - Other 0 0
81042000 - Waste and scrap 0 0
81043000 - Raspings, turnings and granules, graded 0 0
according to size; powders
81049000 - Other 0 0
8105 Cobalt mattes and other intermediate products of
cobalt metallurgy; cobalt and articles thereof,
including waste and scrap.
810520 - Cobalt mattes and other intermediate products of
cobalt metallurgy; unwrought cobalt; powders:
81052010 - - Unwrought 3 0
81052090 - - Other 3 0
81053000 - Waste and scrap 3 0
810590 - Other:
81059010 - - Chromium-cobalt for dental use 0 0

333
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
81059090 - - Other 0 0
8106 Bismuth and articles thereof, including waste and
scrap.
81060010 - Unwrought bismuth; waste and scrap; powders 0 0
81060090 - Other 0 0
8107 Cadmium and articles thereof, including waste and
scrap.
810720 - Unwrought cadmium; powders:
81072010 - - Unwrought 3 0
81072090 - - Other 3 0
81073000 - Waste and scrap 3 0
81079000 - Other 0 0
8108 Titanium and articles thereof, including waste and
scrap.
81082000 - Unwrought titanium; powders 3 0
81083000 - Waste and scrap 3 0
81089000 - Other 0 0
8109 Zirconium and articles thereof, including waste and
scrap.
81092000 - Unwrought zirconium; powders 3 0
81093000 - Waste and scrap 3 0
81099000 - Other 0 0
8110 Antimony and articles thereof, including waste and
scrap.
81101000 - Unwrought antimony; powders 3 0
81102000 - Waste and scrap 3 0
81109000 - Other 3 0
8111 Manganese and articles thereof, including waste
and scrap.
81110010 - Unwrought 0 0
81110090 - Other 0 0
8112 Beryllium, chromium, germanium, vanadium,
gallium, hafnium, indium, niobium (columbium),
rhenium and thallium, and articles of these metals,
including waste and scrap.
- Beryllium:
81121200 - - Unwrought; powders 3 0
81121300 - - Waste and scrap 3 0
81121900 - - Other 0 0
- Chromium:
811221 - - Unwrought; powders:
81122110 - - - Unwrought 3 0

334
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
81122120 - - - Chromium-cobalt for dental use 3 0
81122190 - - - Other 3 0
811222 - - Waste and scrap:
81122210 - - - Chromium-cobalt for dental use 3 0
81122290 - - - Other 3 0
811229 - - Other:
81122910 - - - Chromium-cobalt for dental use 3 0
81122990 - - - Other 3 0
81123000 - Germanium 0 0
81124000 - Vanadium 0 0
- Thallium:
81125100 - - Unwrought; powders 3 0
81125200 - - Waste and scrap 3 0
81125900 - - Other 3 0
- Other:
81129200 - - Unwrought; waste and scrap; powders 3 0
81129900 - - Other 0 0
81130000 Cermets and articles thereof, including waste and 0 0
scrap
82 Chapter 82 - Tools, implements, cutlery, spoons
and forks, of base metal; parts thereof of base
metal
8201 Hand tools, the following: spades, shovels,
mattocks, picks, hoes, forks and rakes; axes, bill
hooks and similar hewing tools; secateurs and
pruners of any kind; scythes, sickles, hay knives,
hedge shears, timber wedges and other tools of a
kind used in agriculture, horticulture or forestry.
82011000 - Spades and shovels 20 CN 0
82012000 - Forks 20 0
820130 - Mattocks, picks, hoes and rakes:
82013010 - - Hoes (mamooties) and rakes 20 0
82013090 - - Other 20 0
820140 - Axes, bill hooks and similar hewing tools:
82014010 - - Machetes (matchets) 20 DO,HN 0
82014020 - - Axes 20 0
82014090 - - Other 20 0
82015000 - Secateurs and similar one-handed pruners and 20 0
shears (including poultry shears)
82016000 - Hedge shears, two-handed pruning shears and 20 0
similar two-handed shears

335
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
82019000 - Other hand tools of a kind used in agriculture, 20 CN 0
horticulture or forestry
8202 Hand saws; blades for saws of all kinds (including
slitting, slotting or toothless saw blades).
82021000 - Hand saws 20 CN 0
82022000 - Band saw blades 10 0
- Circular saw blades (including slitting or slotting
saw blades):
82023100 - -With working part of steel 5 CN 0
82023900 - - Other, including parts 5 CN 0
82024000 - Chain saw blades 0 US 0
- Other saw blades:
82029100 - - Straight saw blades, for working metal 5 CN 0
82029900 - - Other 5 CN 0
8203 Files, rasps, pliers (including cutting pliers),
pincers, tweezers, metal cutting shears, pipe-
cutters, bolt croppers, perforating punches and
similar hand tools.
82031000 - Files, rasps and similar tools 20 DO,HN 0
82032000 - Pliers (including cutting pliers), pincers, tweezers 20 CN 0
and similar tools
82033000 - Metal cutting shears and similar tools 5 CN 0
82034000 - Pipe-cutters, bolt croppers, perforating punches, 10 0
and similar tools
8204 Hand-operated spanners and wrenches (including
torque meter wrenches but not including tap
wrenches); interchangeable spanner sockets, with
or without handles.
- Hand-operated spanners and wrenches:
82041100 - - Non-adjustable 25 20 2010 CN 0
82041200 - - Adjustable 25 20 2010 CN 0
82042000 - Interchangeable spanner sockets, with or without 25 20 2010 0
handles
8205 Hand tools (including glaziers' diamonds), not
elsewhere specified or included; blow lamps;
vices, clamps and the like, other than accessories
for and parts of, machine tools; anvils; portable
forges; hand or pedal-operated grinding wheels
with frameworks.
82051000 - Drilling, threading or tapping tools 25 20 2010 0
82052000 - Hammers and sledge hammers 25 20 2010 0
82053000 - Planes, chisels, gouges and similar cutting tools 20 CN 0
for working wood

336
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
82054000 - Screwdrivers 25 20 2010 CN 0
- Other hand tools (including glaziers' diamonds):
820551 - - Household tools:
82055110 - - - Flat irons 25 20 2010 0
82055190 - - - Other 25 20 2010 0
820559 - - Other:
82055910 - - - Aluminium lasts for the boot and shoe 20 0
industries
82055990 - - - Other 25 20 2010 0
82056000 - Blow lamps 25 20 2010 0
82057000 - Vices, clamps and the like 25 20 2010 0
82058000 - Anvils; portable forges; hand- or pedal-operated 25 20 2010 0
grinding wheels with frameworks
82059000 - Sets of articles of two or more of the foregoing 25 20 2010 0
subheadings
82060000 Tools of two or more of the headings 82.02 to 25 20 2010 0
82.05, put up in sets for retail sale.
8207 Interchangeable tools for hand tools, whether or
not power-operated, or for machine-tools (for
example, for pressing, stamping, punching,
tapping, threading, drilling, boring, broaching,
milling, turning or screw driving), including dies for
drawing or extruding metal, and rock drilling or
earth boring tools.
- Rock drilling or earth boring tools:
82071300 - - With working part of cermets 0 US 0
82071900 - - Other, including parts 0 CN,US 0
82072000 - Dies for drawing or extruding metal 5 0
82073000 - Tools for pressing, stamping or punching 5 0
82074000 - Tools for tapping or threading 5 CN 0
82075000 - Tools for drilling, other than for rock drilling 5 CN 0
82076000 - Tools for boring or broaching 5 0
82077000 - Tools for milling 5 0
82078000 - Tools for turning 5 CN 0
82079000 - Other interchangeable tools 5 0
8208 Knives and cutting blades, for machines or for
mechanical appliances.
82081000 - For metal working 5 0
82082000 - For wood working 5 0
82083000 - For kitchen appliances or for machines used by 20 0
the food industry
82084000 - For agricultural, horticultural or forestry machines 5 0

337
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
82089000 - Other 5 CN 0
82090000 Plates, sticks, tips and the like for tools, 5 0
unmounted, of cermets.
82100000 Hand-operated mechanical appliances, weighing 20 CN 0
10 kg or less, used in the preparation, conditioning
or serving of food or drink.
8211 Knives with cutting blades, serrated or not
(including pruning knives), other than knives of
heading 82.08, and blades therefor.
82111000 - Sets of assorted articles 5 0
- Other:
82119100 - - Table knives having fixed blades 5 0
821192 - - Other knives having fixed blades:
82119210 - - - Flick knives or spring knives 5 0
82119220 - - - Hunting knives, diving knives and scouts' 5 0
knives; penknives with blades of 15cm or more in
length
82119230 - - - For agricultural, horticultural or forestry, with 5 0
handle of other than base metal
82119240 - - - Other, with handle of base metal 5 0
82119290 - - - Other 5 0
821193 - - Knives having other than fixed blades:
82119310 - - - With handle of base metal 5 0
82119390 - - - Other 5 0
82119400 - - Blades 5 0
82119500 - - Handles of base metal 5 0
8212 Razors and razor blades (including razor blade
blanks in strips).
82121000 - Razors 30 20 2010 US 0
821220 - Safety razor blades, including razor blade blanks
in strips:
82122010 - - Double-edged razor blades 30 20 2010 US 0
82122090 - - Other 30 20 2010 US 0
82129000 - Other parts 30 20 2010 US 0
82130000 Scissors, tailors' shears and similar shears, and 30 25 2012 CN 0
blades therefor.
8214 Other articles of cutlery (for example, hair clippers,
butchers' or kitchen cleavers, choppers and
mincing knives, paper knives); manicure or
pedicure sets and instruments (including nail files).
82141000 - Paper knives, letter openers, erasing knives, 30 25 2012 0
pencil sharpeners and blades therefor

338
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
82142000 - Manicure or pedicure sets and instruments 30 25 2012 0
(including nail files)
82149000 - Other 30 25 2012 CN 0
8215 Spoons, forks, ladles, skimmers, cake-servers,
fish-knives, butter-knives, sugar tongs and similar
kitchen or tableware.
82151000 - Sets of assorted articles containing at least one 30 25 2012 0
article plated with precious metal
82152000 - Other sets of assorted articles 30 25 2012 0
- Other:
82159100 - - Plated with precious metal 30 25 2012 0
82159900 - - Other 30 25 2012 0
83 Chapter 83 - Miscellaneous articles of base metal
8301 Padlocks and locks (key, combination or
electrically operated), of base metal; clasps and
frames with clasps, incorporating locks, of base
metal; keys for any of the foregoing articles, of
base metal.
83011000 - Padlocks 30 25 2012 CN 0
83012000 - Locks of a kind used for motor vehicles 30 25 2010 US 0
830130 - Locks of a kind used for furniture:
83013010 - - Mortice locks 30 25 2012 CN 0
83013090 - - Other 30 25 2012 CN 0
830140 - Other locks:
83014010 - - Handcuffs 5 0
83014090 - - Other 30 25 2008 CN 0
83015000 - Clasps and frames with clasps, incorporating 30 25 2012 CN 0
locks
83016000 - Parts 30 25 2012 CN 0
83017000 - Keys presented separately 30 25 2012 0
8302 Base metal mountings, fittings and similar articles
suitable for furniture, doors, staircases, windows,
blinds, coachwork, saddlery, trunks, chests,
caskets or the like; base metal hat-racks, hat-
pegs, brackets and similar fixtures; castors with
mountings of base metal; automatic door closers
of base metal.
83021000 - Hinges 30 20 2010 CN,US 0
83022000 - Castors 30 20 2012 CN,US 0
83023000 - Other mountings, fittings and similar articles 30 20 2010 US 0
suitable for motor vehicles
- Other mountings, fittings and similar articles:
830241 - - Suitable for buildings:

339
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
83024110 - - - Hasps 30 20 2012 CN 0
83024120 - - - Bolts, hooks, eyes and staples 30 20 2012 CN 0
83024190 - - - Other 30 20 2012 CN 0
83024200 - - Other, suitable for furniture 30 20 2010 CN,US 0
83024900 - - Other 30 20 2010 US 0
83025000 - Hat-racks, hat-pegs, brackets and similar fixtures 30 25 2010 0
83026000 - Automatic door closers 30 20 2010 US 0
83030000 Armoured or reinforced safes, strong-boxes and 30 25 2012 0
doors and safe deposit lockers for strong-rooms,
cash or deed boxes and the like, of base metal.
8304 Filing cabinets, card-index cabinets, paper trays,
paper rests, pen trays, office-stamp stands and
similar office or desk equipment, of base metal,
other than office furniture of heading 94.03.
83040010 - Filing cabinets and card-index cabinets 30 25 2012 0
83040090 - Other 30 25 2012 CN 0
8305 Fittings for loose-leaf binders or files, letter clips,
letter corners, paper clips, indexing tags and
similar office articles, of base metal; staples in
strips (for example, for offices, upholstery,
packaging), of base metal.
83051000 - Fittings for loose-leaf binders or files 30 25 2012 CN 0
83052000 - Staples in strips 30 25 2012 CN 0
83059000 - Other, including parts 30 25 2012 CN 0
8306 Bells, gongs and the like, non-electric, of base
metal; statuettes and other ornaments, of base
metal; photograph, picture or similar frames, of
base metal; mirrors of base metal.
83061000 - Bells, gongs and the like 30 25 2012 0
- Statuettes and other ornaments:
83062100 - Plated with precious metal 30 25 2012 0
83062900 - Other 30 25 2012 0
83063000 - Photograph, picture or similar frames; mirrors 30 25 2012 0
8307 Flexible tubing of base metal, with or without
fittings.
83071000 - Of iron or steel 10 0
83079000 - Of other base metal 10 0
8308 Clasps, frames with clasps, buckles, buckle-
clasps, hooks, eyes, eyelets and the like, of base
metal, of a kind used for clothing, footwear,
awnings, handbags, travel goods or other made up
articles; tubular or bifurcated rivets, of base metal;
beads and spangles, of base metal.

340
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
83081000 - Hooks, eyes and eyelets 30 28 2012 0
83082000 - Tubular or bifurcated rivets 20 0
830890 - Other, including parts:
83089010 - - Beads 30 25 2012 0
83089020 - - Spangles 30 25 2012 0
83089090 - - Other 30 28 2012 0
8309 Stoppers, caps and lids (including crown corks,
screw caps and pouring stoppers), capsules for
bottles, threaded bungs, bung covers, seals and
other packing accessories, of base metal.
83091000 - Crown corks 15 0
830990 - Other:
83099010 - - Capsules for bottles 15 0
83099020 - - Top ends of aluminium cans 15 0
83099030 - - Other caps for cans 15 0
83099040 - - Bungs for metal drums; bung covers; seals; 15 0
case corner protectors
83099050 - - Other, of aluminium 15 0
83099090 - - Other 15 0
8310 Sign-plates, name-plates, address-plates and
similar plates, numbers, letters and other symbols,
of base metal, excluding those of heading 94.05.
83100010 - Traffic signs 10 0
83100090 - Other 30 25 2012 0
8311 Wire, rods, tubes, plates, electrodes and similar
products, of base metal or of metal carbides,
coated or cored with flux material, of a kind used
for soldering, brazing, welding or deposition of
metal or of metal carbides; wire and rods, of
agglomerated base metal powder, used for metal
spraying.
831110 - Coated electrodes of base metal, for electric arc-
welding:
- - Of non-alloy steel:
83111011 - - - In rolls 30 25 2012 0
83111019 - - - Other 30 25 2012 0
- - Other:
83111091 - - - In rolls 30 25 2012 0
83111099 - - - Other 30 25 2012 0
831120 - Cored wire of base metal, for electric arc-welding:
83112010 - - In rolls 30 25 2012 0
83112090 - - Other 30 25 2012 0

341
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
831130 - Coated rods and cored wire, of base metal, for
soldering, brazing or welding by flame:
83113010 - - In rolls 30 25 2012 0
83113090 - - Other 30 CN 0
831190 - Other, including parts:
83119010 - - In rolls 30 25 2012 0
83119090 - - Other 30 25 2012 0
Section XVI - Machinery and mechanical
appliances; electrical equipment; parts thereof;
sound recorders and reproducers, television image
and sound recorders and reproducers, and parts
and accessories of such articles
84 Chapter 84 - Nuclear reactors boilers, machinery
and mechanical appliances; parts thereof
8401 Nuclear reactors; fuel elements (cartridges), non-
irradiated, for nuclear reactors; machinery and
apparatus for isotopic separation.
84011000 - Nuclear reactors 0 0
840120 - Machinery and apparatus for isotopic separation,
and parts thereof:
84012010 - - Machinery and apparatus 0 0
84012090 - - Parts 0 0
84013000 - Fuel elements (cartridges), non-irradiated 0 0
84014000 - Parts of nuclear reactors 0 0
8402 Steam or other vapour generating boilers (other
than central heating hot water boilers capable also
of producing low pressure steam); super-heated
water boilers.
- Steam or other vapour generating boilers:
840211 -- Watertube boilers with a steam production
exceeding 45 t per hour:
84021110 - - - Electric 0 0
84021190 - - - Other 0 0
840212 -- Watertube boilers with a steam production not
exceeding 45 t per hour:
- - - Electric:
84021211 - - - - Boilers with a steam production exceeding 15 5 0
t per hour
84021219 - - - - Other 5 0
- - - Other:
84021291 - - - - Boilers with a steam production exceeding 15 5 0
t per hour
84021299 - - - - Other 5 0

342
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
840219 - - Other vapour generating boilers, including
hybrid boilers:
- - - Electric:
84021911 - - - - Boilers with a steam production exceeding 15 3 0
t per hour
84021919 - - - - Other 3 0
- - - Other:
84021991 - - - - Boilers with a steam production exceeding 15 3 0
t per hour
84021999 - - - - Other 3 0
840220 - Super-heated water boilers:
84022010 - - Electric 0 0
84022090 - - Other 0 0
840290 - Parts:
84029010 - - Of steam or other vapour generating boilers 0 CE25 0
84029090 - - Other 0 CE25 0
8403 Central heating boilers other than those of heading
84.02.
84031000 - Boilers 0 0
84039000 - Parts 0 0
8404 Auxiliary plant for use with boilers of heading 84.02
or 84.03 (for example, economisers, super-
heaters, soot removers, gas recoverers);
condensers for steam or other vapour power units.
840410 - Auxiliary plant for use with boilers of heading
84.02 or 84.03:
- - For use with boilers of heading 84.02:
84041011 - - - Soot removers 5 0
84041012 - - - Super-heaters and economisers with a steam 5 CN 0
or other vapour production
84041019 - - - Other 5 CN 0
84041090 - - For use with boilers of heading 84.03 5 0
84042000 - Condensers for steam or other vapour power 5 0
units
840490 - Parts:
84049010 - - Of auxiliary machinery for use with boilers of 5 0
heading 84.02 with a steam or other vapour
production
84049090 - - Other 5 0
8405 Producer gas or water gas generators, with or
without their purifiers; acetylene gas generators
and similar water process gas generators, with or
without their purifiers.

343
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
840510 - Producer gas or water gas generators, with or
without their purifiers; acetylene gas generators
and similar water process gas generators, with or
without their purifiers:
84051010 - - Acetylene gas generators and similar water 0 0
process gas generators
84051090 - - Other 0 0
84059000 - Parts 0 NZ 0
8406 Steam turbines and other vapour turbines.
84061000 - Turbines for marine propulsion 0 0
- Other turbines:
840681 - - Of an output exceeding 40 MW:
84068110 - - - Steam turbines 0 0
84068190 - - - Other 0 0
840682 - - Of an output not exceeding 40 MW:
84068210 - - - Steam turbines 0 0
84068290 - - - Other 0 0
84069000 - Parts 0 0
8407 Spark-ignition reciprocating or rotary internal
combustion piston engines.
84071000 - Aircraft engines 0 US 0
- Marine propulsion engines:
840721 - - Outboard motors:
84072110 - - - Of an output not exceeding 20 kW 30 25 2012 0
84072120 - - - Of an output exceeding 20 kW (27 HP) but not 30 25 2012 0
exceeding 22.38 kW (30 HP)
84072190 - - - Of an output exceeding 22.38 kW (30 HP) 20 15 2009 0
840729 - - Other:
84072910 - - - Of an output not exceeding 22.38 kW (30 HP) 30 25 2012 0
84072920 - - - Of an output exceeding 22.38 kW (30 HP) but 20 15 2009 0
not exceeding 750 kW (1,006 HP)
84072990 - - - Of an output exceeding 750 kW (1,006 HP) 10 0
- Reciprocating piston engines of a kind used for
the propulsion of vehicles of Chapter 87:
84073100 - - Of a cylinder capacity not exceeding 50 cc 50 0
840732 - - Of a cylinder capacity exceeding 50 cc but not
exceeding 250 cc:
- - - For vehicles of heading 87.01:
84073211 - - - - Exceeding 50 cc but not exceeding 110 cc 50 45 2009 0
84073212 - - - - Exceeding 110 cc but not exceeding 125 cc 50 45 2009 0
84073219 - - - - Exceeding 125 cc but not exceeding 250 cc 50 45 2009 0
- - - For the vehicles of heading 87.11:

344
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84073221 - - - - Exceeding 50 cc but not exceeding 110 cc 50 45 2010 0
84073222 - - - - Exceeding 110 cc but not exceeding 125 cc 50 45 2010 0
84073229 - - - - Exceeding 125 cc but not exceeding 250 cc 50 45 2010 0
- - - For the other vehicles of chapter 87:
84073291 - - - - Exceeding 50 cc but not exceeding 110 cc 45 40 2009 0
84073292 - - - - Exceeding 110 cc but not exceeding 125 cc 45 40 2009 0
84073299 - - - - Exceeding 125 cc but not exceeding 250 cc 45 40 2009 0
840733 - - Of a cylinder capacity exceeding 250 cc but not
exceeding 1,000 cc:
84073310 - - - For vehicles of heading 87.01 30 25 2012 0
84073320 - - - For the vehicles of heading 87.11 45 33 2012 US 0
84073390 - - - Other 45 40 2010 0
840734 - - Of a cylinder capacity exceeding 1,000 cc:
- - - Fully assembled:
84073411 - - - - For pedestrian controlled tractors, of a 30 25 2012 US 0
cylinder capacity not exceeding 1,100 cc
84073412 - - - - For other vehicles of heading 87.01 30 25 2012 US 0
84073413 - - - - For vehicles of heading 87.11 50 35 2012 US 0
84073419 - - - - Other 27 20 2012 US 0
- - - Not fully assembled:
84073421 - - - - For vehicles of heading 87.01 30 25 2012 US 0
84073422 - - - - For vehicles of heading 87.11 45 33 2012 US 0
84073429 - - - - Other 25 18 2012 US 0
840790 - Other engines:
84079010 - - Of a power not exceeding 18.65 kW (25 Hp) 30 25 2012 0
84079020 - - Of a power exceeding 18.65 kW (25 Hp) but not 30 25 2012 0
exceeding 22.38 kW (30 Hp)
84079090 - - Of a power exceeding 22.38 kW (30 Hp) 20 15 2009 0
8408 Compression-ignition internal combustion piston
engines (diesel or semi-diesel engines).
840810 - Marine propulsion engines:
84081010 - - Of a power not exceeding 22.38 kW 30 20 2010 CE25,US 0
84081020 - - Of a power exceeding 22.38 kW but not 5 CE25,US 0
exceeding 40 kW
84081030 - - Of a power exceeding 40 kW but not exceeding 3 CE25,US 0
100 kW
84081040 - - Of a power exceeding 100 kW but not 0 CE25,US 0
exceeding 750 kW
84081090 - - Of a power exceeding 750 kW 0 CE25,US 0
840820 - Engines of a kind used for the propulsion of
vehicles of Chapter 87:
- - Of an output not exceeding 20 kW:

345
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84082011 - - - For vehicles of subheading 8701.10, fully 40 25 2014 US 0
assembled
84082012 - - - Other, for the vehicles of heading 87.01, fully 40 25 2014 US 0
assembled
84082013 - - - Other, fully assembled 30 25 2014 US 0
84082019 - - - Other, not fully assembled 30 25 2014 US 0
- - Of an output exceeding 20 kW but not
exceeding 22.38 kW:
84082021 - - - For vehicles of subheading 8701.10, fully 30 25 2014 US 0
assembled
84082022 - - - Other, for the vehicles of heading 87.01, fully 30 25 2014 US 0
assembled
84082023 - - - Other, fully assembled 30 25 2014 US 0
84082029 - - - Other, not fully assembled 30 25 2014 US 0
- - Of an output exceeding 22.38 kW but not
exceeding 60 kW:
84082031 - - - For vehicles of subheading 8701.10, fully 30 25 2014 US 0
assembled
84082032 - - - Other, for the vehicles of of heading 87.01, 30 25 2014 US 0
fully assembled
84082033 - - - Other, fully assembled 30 27 2012 US 0
84082039 - - - Other, not fully assembled 30 27 2012 US 0
- - Other
84082091 - - - For vehicles of subheading 8701.10, fully 5 US 0
assembled
84082092 - - - Other, for the vehicles of heading 87.01, fully 5 US 0
assembled
84082093 - - - Other, fully assembled 27 US 0
84082099 - - - Other, not fully assembled 27 US 0
840890 - Other engines:
- - Not exceeding 18.65 kW:
84089011 - - - For earth moving machinery 40 25 2012 US 0
84089012 - - - For railway locomotives or tramway vehicles 40 25 2012 US 0
84089019 - - - Other 40 25 2012 US 0
- - Exceeding 18.65 kW but not exceeding 22.38
kW:
84089021 - - - For earth moving machinery 30 20 2010 US 0
84089022 - - - For railway locomotives or tramway vehicles 30 20 2012 US 0
84089029 - - - Other 30 20 2012 US 0
- - Exceeding 22.38 kW but not exceeding 60 kW:
84089031 - - - For earth moving machinery 30 20 2010 US 0
84089032 - - - For railway locomotives or tramway vehicles 30 20 2012 US 0

346
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84089039 - - - Other 30 20 2012 US 0
- - Exceeding 60 kW but not exceeding 100 kW:
84089041 - - - For earth moving machinery 10 0
84089042 - - - For railway locomotives or tramway vehicles 10 0
84089049 - - - Other 10 0
- - Exceeding 100 kW:
84089051 - - - For earth moving machinery 5 US 0
84089052 - - - For railway locomotives or tramway vehicles 5 US 0
84089059 - - - Other 5 US 0
8409 Parts suitable for use solely or principally with the
engines of heading 84.07 or 84.08.
84091000 - For aircraft engines 0 US 0
- Other:
840991 - Suitable for use solely or principally with spark-
ignition internal combustion piston engines:
- - - For earth moving machinery:
84099111 - - - - Carburettors and parts thereof 20 0
84099112 - - - - Cylinder blocks, liners, heads and head 20 0
covers
84099113 - - - - Pistons, piston rings and gudgeon pins 20 0
84099114 - - - - Alternator brackets; oil pans 20 0
84099119 - - - - Other 20 0
- - - For the vehicles of heading 87.01, of a power
not exceeding 22.38 kW:
84099121 - - - - Carburettors and parts thereof 30 25 2012 0
84099122 - - - - Cylinder blocks, liners, heads and head 30 25 2012 0
covers
84099123 - - - - Pistons, piston rings, gudgeon pins 30 25 2012 0
84099124 - - - - Alternator brackets; oil pans 30 25 2012 0
84099129 - - - - Other 30 25 2012 0
- - - For vehicles of heading 87.01, of a power
exceeding 22.38 kW:
84099131 - - - - Carburettors and parts thereof 20 0
84099132 - - - - Cylinder blocks, liners, heads and head 20 0
covers
84099133 - - - - Pistons, piston rings, gudgeon pins 20 0
84099134 - - - - Alternator brackets; oil pans 20 0
84099139 - - - - Other 20 0
- - - For vehicles of heading 87.11:
84099141 - - - - Carburettors and parts thereof 30 28 2012 0
84099142 - - - - Cylinder blocks, crank cases, heads and 30 28 2012 0
head covers

347
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84099143 - - - - Pistons rings and gudgeon pins 30 28 2012 0
84099144 - - - - Crank cases for engine of motorcycles 30 28 2012 0
84099145 - - - - Crank cases covers and other aluminium 30 28 2012 0
covers for engines of motorcycles
84099149 - - - - Other 30 28 2012 0
- - - For other vehicles of Chapter 87:
84099151 - - - - Carburettors and parts thereof 20 0
84099152 - - - - Cylinder blocks, crank cases, heads and 20 0
head covers
84099153 - - - - Piston rings and gudgeon pins 20 0
84099154 - - - - Pistons, cylinder liners with external diameter 20 0
between 50 mm and 155 mm
84099155 - - - - Other piston and cylinder liners 20 0
84099156 - - - - Alternator brackets; oil pans 20 0
84099159 - - - - Other 20 0
- - - For vessels of Chapter 89:
84099161 - - - - For marine propulsion engines of a power not 15 0
exceeding 22.38 kW
84099169 - - - - For marine propulsion engines of a power 5 0
exceeding 22.38 kW
- - - For other engines:
84099171 - - - - Carburettors and parts thereof 20 0
84099172 - - - - Cylinder blocks, liners, heads and head 20 0
covers
84099173 - - - - Pistons, piston rings, gudgeon pins 20 0
84099174 - - - - Alternator brackets; oil pans 20 0
84099179 - - - - Other 20 0
840999 - - Other:
- - - For earth moving machinery:
84099911 - - - - Carburettors and parts thereof 20 17 2010 CE25,US 0
84099912 - - - - Cylinder blocks, liners, heads and head 20 17 2010 CE25,US 0
covers
84099913 - - - - Pistons, piston rings and gudgeon pins 20 17 2010 CE25,US 0
84099914 - - - - Alternator brackets; oil pans 20 17 2010 CE25,US 0
84099919 - - - - Other 20 17 2010 CE25,US 0
- - - For vehicles of heading 87.01, of a power not
exceeding 22.38 kW:
84099921 - - - - Carburettors and parts thereof 30 20 2012 CE25,US 0
84099922 - - - - Cylinder blocks, liners, heads and head 30 20 2012 CE25,US 0
covers
84099923 - - - - Pistons, piston rings, gudgeon pins 30 20 2012 CE25,US 0
84099924 - - - - Alternator brackets; oil pans 30 20 2012 CE25,US 0

348
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84099929 - - - - Other 30 20 2012 CE25,US 0
- - - For vehicles of heading 87.01, of a power
exceeding 22.38 kW:
84099931 - - - - Carburettors and parts thereof 20 17 2010 CE25,US 0
84099932 - - - - Cylinder blocks, liners, heads and head 20 17 2010 CE25,US 0
covers
84099933 - - - - Pistons, piston rings, gudgeon pins 20 17 2010 CE25,US 0
84099934 - - - - Alternator brackets; oil pans 20 17 2010 CE25,US 0
84099939 - - - - Other 20 17 2010 CE25,US 0
- - - For other vehicles of Chapter 87:
84099941 - - - - Carburettors and parts thereof 20 CE25,US 0
84099942 - - - - Cylinder blocks, crank cases, heads and 20 CE25,US 0
head covers
84099943 - - - - Piston rings and gudgeon pins 20 CE25,US 0
84099944 - - - - Pistons, cylinder liners with external diameter 20 CE25,US 0
between 50 mm and 155 mm
84099945 - - - - Other piston and cylinder liners 20 CE25,US 0
84099946 - - - - Alternator brackets; oil pans 20 CE25,US 0
84099949 - - - - Other 20 CE25,US 0
- - - For vessels of Chapter 89:
84099951 - - - - For marine propulsion engines of a power not 15 12 2010 CE25,US 0
exceeding 22.38 kW
84099959 - - - - For marine propulsion engines of a power 3 CE25,US 0
exceeding 22.38 kW
- - - For other engines:
84099961 - - - - Carburettors and parts thereof 20 17 2010 CE25,US 0
84099962 - - - - Cylinder blocks, liners, heads and head 20 17 2010 CE25,US 0
covers
84099963 - - - - Pistons, piston rings, gudgeon pins 20 17 2010 CE25,US 0
84099964 - - - - Alternator brackets; oil pans 20 17 2010 CE25,US 0
84099969 - - - - Other 20 17 2010 CE25,US 0
8410 Hydraulic turbines, water wheels, and regulators
therefor.
- Hydraulic turbines and water wheels:
841011 - - Of a power not exceeding 1,000 kW:
84101110 - - - Water turbines 0 0
84101190 - - - Other 0 0
841012 - - Of a power exceeding 1,000 kW but not
exceeding 10,000 kW:
84101210 - - - Water turbines 0 0
84101290 - - - Other 0 0
841013 - - Of a power exceeding 10,000 kW:

349
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84101310 - - - Water turbines 0 0
84101390 - - - Other 0 0
84109000 - Parts, including regulators 0 0
8411 Turbo-jets, turbo-propellers and other gas
turbines.
- Turbo-jets:
84111100 - - Of a thrust not exceeding 25 kN 0 US 0
84111200 - - Of a thrust exceeding 25 kN 0 CE25,US 0
- Turbo-propellers:
84112100 - - Of a power not exceeding 1,100 kW 0 US 0
84112200 - - Of a power exceeding 1,100 kW 0 US 0
- Other gas turbines:
84118100 - - Of a power not exceeding 5,000 kW 0 US 0
84118200 - - Of a power exceeding 5,000 kW 0 US 0
- Parts:
84119100 - - Of turbo-jets or turbo-propellers 0 US 0
84119900 - - Other 0 US 0
8412 Other engines and motors.
84121000 - Reaction engines other than turbo-jets 0 US 0
- Hydraulic power engines and motors:
84122100 - - Linear acting (cylinders) 0 0
84122900 - -Other 0 0
- Pneumatic power engines and motors:
84123100 - - Linear acting (cylinders) 0 0
84123900 - - Other 0 0
84128000 - Other 0 0
841290 - Parts:
84129010 - - Of reaction engines of subheading 8412.10.00 0 US 0
84129090 - - Other 0 0
8413 Pumps for liquids, whether or not fitted with a
measuring device; liquid elevators.
- Pumps fitted or designed to be fitted with a
measuring device:
84131100 - - Pumps for dispensing fuel or lubricants, of the 3 US 0
types used in filling stations or in garages
841319 - - Other:
84131910 - - - Electrically operated 3 US 0
84131920 - - - Not electrically operated 3 US 0
84132000 - Hand pumps, other than those of subheading 30 20 2012 US 0
8413.11 or 8413.19

350
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
841330 - Fuel, lubricating or cooling medium pumps for
internal combustion piston engines:
- - For earth moving machinery:
84133011 - - - Of reciprocating type 3 US 0
84133012 - - - Of centrifugal type, with inlet diameter not 3 US 0
exceeding 200 mm
84133013 - - - Of centrifugal type, with inlet diameter 3 US 0
exceeding 200 mm
84133014 - - - Of rotary type 3 US 0
84133019 - - - Other 3 US 0
- - For motor vehicles:
84133021 - - - Of reciprocating type 3 US 0
84133022 - - - Of centrifugal type, with inlet diameter not 3 US 0
exceeding 200 mm
84133023 - - - Of centrifugal type, with inlet diameter 3 US 0
exceeding 200 mm
84133024 - - - Of rotary type 3 US 0
84133029 - - - Other 3 US 0
84133090 - - Other 3 US 0
841340 - Concrete pumps:
84134010 - - Electrically operated 10 5 2009 0
84134020 - - Not electrically operated 10 5 2009 0
841350 - Other reciprocating positive displacement pumps:
- - Electrically operated:
84135011 - - - Water pumps specially designed for 10 US 0
submarine use
84135012 - - - Other, water pumps with capacity not 30 17 2012 US 0
exceeding 8000 m³/h
84135013 - - - Other, water pumps with capacity exceeding 10 US 0
8000 m³/h but not exceeding 13000 m³/h
84135019 - - - Other 0 US 0
84135020 - - Not electrically operated 10 US 0
841360 - Other rotary positive displacement pumps:
- - Electrically operated:
84136011 - - - Water pumps specially designed for 10 US 0
submarine use
84136012 - - - Other, water pumps with capacity not 30 20 2012 US 0
exceeding 8000 m³/h
84136013 - - - Other, water pumps with capacity exceeding 10 US 0
8000 m³/h but not exceeding 13000 m³/h
84136019 - - - Other 0 US 0
84136020 - - Not electrically operated 10 US 0

351
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
841370 - Other centrifugal pumps:
84137010 - - Single stage, single suction horizontal shaft 30 20 2012 CE25,CN,US 0
water pumps suitable for belt drive or direct
coupling, other than pumps with shafts common
with prime mover - -
- - Other, electrically operated:
84137021 - - - Water pumps specially designed for 10 CE25,CN,US 0
submarine use
84137022 - - - Impulse-turbo water pumps of a capacity not 30 15 2012 CE25,CN,US 0
exceeding 100 Watts, of a kind for household use
84137023 - - - Other, water pumps with capacity not 30 15 2012 CE25,CN,US 0
exceeding 8000 m³/h
84137024 - - - Other, water pumps with capacity exceeding 10 CE25,CN,US 0
8000 m³/h but not exceeding 13000 m³/h
84137029 - - - Other 0 CE25,CN,US 0
84137030 - - Not electrically operated 10 CE25,CN,US 0
- Other pumps; liquid elevators:
841381 - - Pumps:
- - - Electrically operated:
84138111 - - - - Water pumps specially designed for 10 CE25,US 0
submarine use
84138112 - - - - Other, water pumps with capacity not 30 20 2012 CE25,US 0
exceeding 8000 m³/h
84138113 - - - - Other, water pumps with capacity exceeding 10 CE25,US 0
8000 m³/h but not exceeding 13000 m³/h
84138119 - - - - Other 0 CE25,US 0
84138120 - - - Not electrically operated 10 CE25,US 0
841382 - - Liquid elevators:
84138210 - - - Electrically operated 10 5 2009 0
84138220 - - - Not electrically operated 10 5 2009 0
- Parts
841391 - - Of pumps:
84139110 - - - Of pumps of subheading 8413.20.00 20 15 2012 US 0
84139120 - - - Of pumps of subheading 8413.70.10 10 US 0
84139130 - - - Of other centrifugal pumps 10 US 0
- - - Of other pumps, electrically operated:
84139141 - - - - Of water pumps with capacity not exceeding 20 15 2012 US 0
8000 m³/h, except those specially designed for
submarine use
84139142 - - - - Of water pumps specially designed for 5 US 0
submarine use
84139149 - - - - Other 0 US 0
84139190 - - - Of other pumps, not electrically operated 10 US 0
352
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
841392 - - Of liquid elevators
84139210 - - - Of electrically operated liquid elevators 5 0
84139220 - - - Of non-electrically operated liquid elevators 5 0
8414 Air or vacuum pumps, air or other gas
compressors and fans; ventilating or recycling
hoods incorporating a fan, whether or not fitted
with filters.
841410 - Vacuum pumps:
84141010 - - Electrically operated 10 US 0
84141020 - - Not electrically operated 10 US 0
84142000 - Hand- or foot-operated air pumps 20 0
841430 - Compressors of a kind used in refrigerating
equipment:
- - Having capacity exceeding 21 kW per hour or
more; having displacement per revolution 220
cubic centimetre or more:
84143011 - - - For air conditioning machines 30 15 2011 NZ,US 0
84143019 - - - Other 10 NZ,US 0
- - Other:
84143091 - - - For air conditioning machines 30 15 2011 NZ,US 0
84143099 - - - Other 10 NZ,US 0
84144000 - Air compressors mounted on a wheeled chassis 20 15 2009 0
for towing
- Fans:
841451 - - Table, floor, wall, window, ceiling or roof fans,
with a self-contained electric motor of an output
not exceeding 125 W:
84145110 - - - Table fans and box fans 40 30 2012 CN,US 0
84145120 - - - Wall fans and ceiling fans 40 30 2012 CN,US 0
84145130 - - - Floor fans 40 30 2012 CN,US 0
84145190 - - - Other 40 25 2012 CN,US 0
841459 - - Other:
84145910 - - - Of a capacity not exceeding 125 kW 20 15 2010 CN,JP 0
84145990 - - - Other 10 CN,US 0
84146000 - Hoods having a maximum horizontal side not 30 15 2010 NZ,US 0
exceeding 120 cm
841480 - Other:
- - Hoods having a maximum horizontal side
exceeding 120 cm
84148011 - - - Fitted with filter 5 CH,NZ,US 0
84148012 - - - Not fitted with filter, for industrial use 5 CH,US 0

353
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84148019 - - - Not fitted with filter, other than for industrial 5 CH,US 0
use
84148020 - - Blowers and the like 5 CH,US 0
84148030 - - Free piston generators for gas turbines 5 CH,US 0
- - Compressors other than those of subheading
8414.30 and 8414.40:
84148041 - - - Gas compression modules for use in oil drilling 5 CH,US 0
operations
84148042 - - - Compressors for automotive air-conditioners 20 10 2010 CH,NZ,US 0
84148043 - - - Sealed units for air conditioning units 10 8 2008 CH,NZ,US 0
84148049 - - - Other 10 8 2008 CH,NZ,US 0
- - Air pumps:
84148051 - - - Electrically operated 10 8 2008 CH,US 0
84148059 - - - Not electrically operated 5 CH,US 0
- - Other
84148091 - - - Electrically operated 10 8 2008 CH,US 0
84148099 - - - Not electrically operated 5 CH,US 0
841490 - Parts:
- - Of electrically operated equipment:
84149011 - - - Of pumps or compressors 0 CH,US 0
84149012 - - - Of subheadings 8414.10 and 8414.40 0 CH,US 0
84149013 - - - Of subheadings 8414.60 10 CH,US 0
84149014 - - - Of subheadings 8414.30, 8414.80 0 CH,US 0
84149019 - - - Other 30 15 2013 CH,US 0
- - Of non-electrically operated equipment:
84149091 - - - Of subheadings 8414.10 and 8414.40 0 CH,US 0
84149092 - - - Of subheading 8414.20 10 CH,US 0
84149093 - - - Of subheadings 8414.30 and 8414.80 0 CH,US 0
84149099 - - - Other 30 20 2010 CH,US 0
8415 Air conditioning machines, comprising a motor-
driven fan and elements for changing the
temperature and humidity, including those
machines in which the humidity cannot be
separately regulated.
841510 - Window or wall types, self-contained or "split-
system":
84151010 - - Of an output not exceeding 21.10 kW 40 30 2012 CN,US 0
84151020 - - Of an output exceeding 21.10 kW but not 40 30 2012 CN,US 0
exceeding 26.38 kW
84151030 - - Of an output exceeding 26.38 kW but not 20 CN 0
exceeding 52.75 kW
84151040 - - Of an output exceeding 52.75 kW 20 CN 0

354
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84152000 - Of a kind used for persons, in motor vehicles - 30 25 2012 CN,US 0
- Other:
841581 - - Incorporating a refrigerating unit and a valve for
reversal of the cooling/heat cycle (reversible heat
pumps):
- - - For use in aircraft:
84158111 - - - - Of an output not exceeding 21.10 kW 50 20 2014 CN,US 0
84158112 - - - - Of an output exceeding 21.10 kW but not 50 20 2014 US 0
exceeding 26.38 kW
84158113 - - - - Of an output exceeding 26.38 kW but not 20 CN,US 0
exceeding 52.75 kW
84158114 - - - - Of an output exceeding 52.75 kW 20 CN,US 0
- - - For use in railway rolling stock:
84158121 - - - - Of an output not exceeding 21.10 kW 40 30 2012 NZ,US 0
84158122 - - - - Of an output exceeding 21.10 kW but not 40 30 2012 NZ,US 0
exceeding 26.38 kW
84158123 - - - - Of an output exceeding 26.38 kW but not 20 CN,NZ 0
exceeding 52.75 kW
84158124 - - - - Of an output exceeding 52.75 kW 20 NZ 0
- - - For use in road vehicles:
84158131 - - - - Of an output not exceeding 21.10 kW 40 30 2012 US 0
84158132 - - - - Of an output exceeding 21.10 kW but not 40 30 2012 US 0
exceeding 26.38 kW
84158133 - - - - Of an output exceeding 26.38 kW but not 20 CN 0
exceeding 52.75 kW
84158134 - - - - Of an output exceeding 52.75 kW 20 0
- - - Other:
84158191 - - - - Of an output not exceeding 21.10 kW 40 30 2012 CN,US 0
84158192 - - - - Of an output exceeding 21.10 kW but not 40 30 2012 US 0
exceeding 26.38 kW
84158193 - - - - Of an output exceeding 26.38 kW but not 20 0
exceeding 52.75 kW
84158194 - - - - Of an output exceeding 52.75 kW 20 0
841582 - - Other, incorporating a refrigerating unit :
- - - For use in aircraft:
84158211 - - - - Of an output not exceeding 21.10 kW 50 20 2014 US 0
84158212 - - - - Of an output exceeding 21.10 kW but not 50 20 2014 US 0
exceeding 26.38 kW
84158213 - - - - Of an output exceeding 26.38 kW but not 20 US 0
exceeding 52.75 kW
84158214 - - - - Of an output exceeding 52.75 kW 20 US 0
- - - For use in railway rolling stock:

355
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84158221 - - - - Of an output not exceeding 21.10 kW 40 30 2012 US 0
84158222 - - - - Of an output exceeding 21.10 kW but not 40 30 2012 US 0
exceeding 26.38 kW
84158223 - - - - Of an output exceeding 26.38 kW but not 20 15 2012 US 0
exceeding 52.75 kW
84158224 - - - - Of an output exceeding 52.75 kW 20 15 2012 US 0
- - - For use in road vehicles:
84158231 - - - - Of an output not exceeding 21.10 kW 40 30 2012 US 0
84158232 - - - - Of an output exceeding 21.10 kW but not 40 30 2012 US 0
exceeding 26.38 kW
84158233 - - - - Of an output exceeding 26.38 kW but not 20 15 2012 US 0
exceeding 52.75 kW
84158234 - - - - Of an output exceeding 52.75 kW 20 15 2012 US 0
- - - Other
84158291 - - - - Of an output not exceeding 21.10 kW 40 30 2012 US 0
84158292 - - - - Of an output exceeding 21.10 kW but not 40 30 2012 US 0
exceeding 26.38 kW
84158293 - - - - Of an output exceeding 26.38 kW but not 20 15 2012 US 0
exceeding 52.75 kW
84158294 - - - - Of an output exceeding 52.75 kW 20 15 2012 US 0
841583 - - Not incorporating a refrigerating unit:
- - - For use in aircraft:
84158311 - - - - Of an output not exceeding 21.10 kW 30 25 2010 JP,US 0
84158312 - - - - Of an output exceeding 21.10 kW but not 30 25 2010 JP,US 0
exceeding 26.38 kW
84158313 - - - - Of an output exceeding 26.38 kW but not 20 JP 0
exceeding 52.75 kW
84158314 - - - - Of an output exceeding 52.75 kW 20 JP 0
- - - For use in railway rolling stock:
84158321 - - - - Of an output not exceeding 21.10 kW 30 25 2010 JP,US 0
84158322 - - - - Of an output exceeding 21.10 kW but not 30 25 2010 JP,US 0
exceeding 26.38 kW
84158323 - - - - Of an output exceeding 26.38 kW but not 20 JP 0
exceeding 52.75 kW
84158324 - - - - Of an output exceeding 52.75 kW 20 JP 0
- - - For use in road vehicles:
84158331 - - - - Of an output not exceeding 21.10 kW 30 25 2010 JP,US 0
84158332 - - - - Of an output exceeding 21.10 kW but not 30 25 2010 JP,US 0
exceeding 26.38 kW
84158333 - - - - Of an output exceeding 26.38 kW but not 20 JP 0
exceeding 52.75 kW
84158334 - - - - Of an output exceeding 52.75 kW 20 JP 0

356
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - - Other:
84158391 - - - - Of an output not exceeding 21.10 kW 30 25 2010 JP,US 0
84158392 - - - - Of an output exceeding 21.10 kW but not 30 25 2010 JP,US 0
exceeding 26.38 kW
84158393 - - - - Of an output exceeding 26.38 kW but not 20 JP 0
exceeding 52.75 kW
84158394 - - - - Of an output exceeding 52.75 kW 20 JP 0
841590 - Parts:
- - Of machines of an output not exceeding 21.10
kW:
84159011 - - - For use in aircraft or railway rolling stock 30 15 2011 CN,US 0
84159012 - - - Chassis or cabinets, welded and painted 30 20 2012 CN,US 0
84159019 - - - Other 20 CN,US 0
- - Of machines of an output exceeding 21.10 kW
but not exceeding 26.38 kW:
84159021 - - - For use in aircraft or railway rolling stock 30 15 2011 US 0
84159022 - - - Chassis or cabinets, welded and painted 30 20 2012 US 0
84159029 - - - Other 30 20 2012 US 0
- - Of machines of an output exceeding 26.38 kW
but not exceeding 52.75 kW:
84159031 - - - For use in aircraft or railway rolling stock 15 US 0
84159032 - - - Chassis or cabinets, welded and painted 15 0
84159039 - - - Other 15 0
- - Of machines of an output exceeding 52.75 kW:
84159091 - - - For use in aircraft or railway rolling stock 15 0
84159092 - - - Chassis or cabinets, welded and painted 15 0
84159099 - - - Other 15 CN 0
8416 Furnace burners for liquid fuel, for pulverised solid
fuel or for gas; mechanical stokers, including their
mechanical grates, mechanical ash dischargers
and similar appliances.
84161000 - Furnace burners for liquid fuel 5 0
84162000 - Other furnace burners, including combination 5 0
burners
84163000 - Mechanical stokers, including their mechanical 5 0
grates, mechanical ash dischargers and similar
appliances
84169000 - Parts 5 0
8417 Industrial or laboratory furnaces and ovens,
including incinerators, non-electric.
84171000 - Furnaces and ovens for the roasting, melting or 5 0
other heat-treatment of ores, pyrites or of metals
84172000 - Bakery ovens, including biscuit ovens 10 0
357
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
841780 - Other:
84178010 - - Incinerators 5 CE25 0
84178090 - - Other 5 CE25 0
84179000 - Parts 5 0
8418 Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other; heat pumps
other than air conditioning machines of heading
84.15.
841810 - Combined refrigerator-freezers, fitted with
separate external doors:
84181010 - - Household type 40 25 2010 CO,NZ,US 0
84181090 - - Other 3 CO,NZ,US 0
- Refrigerators, household type:
84182100 - - Compression-type 40 25 2010 NZ,SV,US 0
84182200 - - Absorption-type, electrical 50 35 2012 CN 0
84182900 - - Other 50 35 2012 CN 0
841830 - Freezers of the chest type, not exceeding 800 l
capacity:
84183010 - - Not exceeding 200 l capacity 30 20 2010 CN,NZ,US 0
84183020 - - Exceeding 200 l but not exceeding 800 l 20 CN,NZ,US 0
capacity
841840 - Freezers of the upright type, not exceeding 900 l
capacity:
84184010 - - Not exceeding 200 l capacity 35 20 2012 CN,NZ,US 0
84184020 - - Exceeding 200 l but not exceeding 900 l 20 CN,NZ,US 0
capacity
841850 - Other refrigerating or freezing chests, cabinets,
display counters, show-cases and similar
refrigerating or freezing furniture
- - Not exceeding 200 l capacity:
84185011 - - - Suitable for medical use 10 5 2012 US 0
84185019 - - - Other 40 20 2012 US 0
- - Exceeding 200 l capacity:
84185021 - - - Suitable for medical use 5 US 0
84185022 - - - Refrigerating chambers 20 13 2012 US 0
84185029 - - - Other 30 15 2012 US 0
- Other refrigerating or freezing equipment; heat
pumps:
841861 - - Compression type units whose condensers are
heat exchangers:

358
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84186110 - - - Water chillers with a refrigerating capacity 15 10 2010 US 0
exceeding 21.10 kW; refrigerating equipment with
a refrigerating capacity of 10 t or more and cooling
to 200C or more; evaporative condensers, having
a heating radiation of 30,000 kg calories per hour
or more for refrigerating equipment; evaporators of
the fin type, having the distance between the fins
of 4 mm or more; evaporator of the plate freezer
type or the contact freezer type
84186190 - - - Other 15 10 2010 US 0
841869 - - Other:
84186910 - - - Beverage coolers 15 10 2010 CA,CE25,US 0
84186920 - - - Water chillers having refrigerating capacities 15 10 2010 CA,CE25,US 0
of 100 t and above or exceeding 21.10 kW
84186930 - - - Other water coolers 15 10 2010 CA,CE25,US 0
84186940 - - - Heat pumps of a kind normally not for 15 10 2010 CA,CE25,US 0
domestic use
84186950 - - - Scale ice-maker units 5 3 2009 CA,CE25,US 0
84186990 - - - Other 15 10 2010 CA,CE25,US 0
- Parts:
841891 - - Furniture designed to receive refrigerating or
freezing equipment:
84189110 - - - For goods of subheading 8418.10, 20 CN 0
8418.21.00, 8418.22.00, 8418.29.00, 8418.30 or
8418.40
84189190 - - - Other 15 CN 0
841899 - - Other:
84189910 - - - Evaporators and condensers 15 CE25 0
84189920 - - - Cabinets and doors, welded or painted 15 CE25 0
84189930 - - - Parts of water chillers with a refrigerating 15 CE25 0
capacity exceeding 21.10 kW; parts of evaporators
of the fin type having the distance between the fins
of 4 mm or more
84189940 - - - Aluminium rollbonds for subheadings 15 CE25 0
8418.10.10, 8418.21, 8418.22 and 8418.29
84189990 - - - Other 15 CE25 0

359
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8419 Machinery, plant or laboratory equipment, whether
or not electrically heated (excluding furnaces,
ovens and other equipment of heading 85.14), for
the treatment of materials by a process involving a
change of temperature such as heating, cooking,
roasting, distilling, rectifying, sterilising,
pasteurising, steaming, drying, evaporating,
vapourising, condensing or cooling, other than
machinery or plant of a kind used for domestic
purposes; instantaneous or storage water heaters,
non-electric.
- Instantaneous or storage water heaters, non-
electric:
841911 - - Instantaneous gas water heaters:
- - - For domestic use:
84191111 - - - - Of copper 10 0
84191119 - - - - Other 10 0
84191190 - - - Other 10 0
841919 - - Other:
- - - For domestic use:
84191911 - - - - Of copper 10 0
84191919 - - - - Other 10 0
84191990 - - - Other 10 0
84192000 - Medical, surgical or laboratory sterilisers 0 US 0
- Dryers:
841931 - - For agricultural products:
- - - Electrically operated:
84193111 - - - - Evaporators 10 8 2008 0
84193119 - - - - Other 10 8 2008 0
- - - Not electrically operated
84193121 - - - - Evaporators 10 8 2008 0
84193129 - - - - Other 10 8 2008 0
841932 - - For wood, paper pulp, paper or paperboard: - - -
- - - Electrically operated:
84193211 - - - - Evaporators 10 8 2008 0
84193219 - - - - Other 10 8 2008 0
- - - Not electrically operated:
84193221 - - - - Evaporators 10 8 2008 0
84193229 - - - - Other 10 8 2008 0
841939 - - Other:
- - - Electrically operated:

360
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84193911 - - - - Machinery for the treatment of materials by a 10 5 2009 CN 0
process involving heating, for the manufacture of
Printed Circuit Board (PCB) / Printed Wiring Board
(PWB) or Printed Circuit Assembly (PCA) [ITA/2
(AS2)]
84193919 - - - - Other 10 5 2009 CN 0
84193920 - - - Not electrically operated 10 5 2009 CN 0
841940 - Distilling or rectifying plant:
84194010 - - Electrically operated 10 8 2008 0
84194020 - - Not electrically operated 10 8 2008 0
841950 - Heat exchange units:
84195010 - - Cooling towers 3 US 0
84195020 - - Condensers for air conditioners for motor 10 US 0
vehicles
84195030 - - Other condensers for air conditioners 10 US 0
84195040 - - Other, electrically operated 3 US 0
84195090 - - Other, not electrically operated 3 US 0
841960 - Machinery for liquefying air or other gases:
84196010 - - Electrically operated 0 US 0
84196020 - - Not electrically operated 0 US 0
- Other machinery, plant and equipment:
841981 - - For making hot drinks or for cooking or heating
food:
- - - Electrically operated:
84198111 - - - - Cooking ranges 20 15 2010 US 0
84198119 - - - - Other 20 15 2012 US 0
- - - Not electrically operated:
84198121 - - - - Cooking ranges 20 15 2010 US 0
84198129 - - - - Other 20 15 2012 US 0
841989 - - Other:
- - - Electrically operated:
84198911 - - - - Evaporators for air-conditioning machines for 10 5 2009 US 0
motor vehicles
84198912 - - - - Chemical vapour deposition apparatus for 0 US 0
semiconductor production; apparatus for rapid
heating of semiconductor wafers
84198913 - - - - Machinery for the treatment of material by a 0 US 0
process involving heating, for the manufacture of
PCB/PWBs or PCAs [ITA/2(AS2)]
84198914 - - - - Chemical vapour deposition apparatus for 0 US 0
flat panel display production [(ITA/2)(AS2)]
84198919 - - - - Other 0 US 0

361
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84198920 - - - Not electrically operated 0 US 0
841990 - Parts:
- - Of electrically operated articles:
84199011 - - - Parts of chemical vapour deposition apparatus 0 CE25,US 0
for semiconductor production; parts of apparatus
for rapid heating of semiconductor wafers
84199012 - - - Parts of machinery for the treatment of 0 CE25,US 0
materials by a process involving heating, for the
manufacture of PCB/PWBs or PCAs [ITA/2(AS2)]
84199013 - - - Parts of chemical vapour deposition apparatus 0 CE25,US 0
for flat panel display production [(ITA/2)(AS2)]
84199014 - - - Casings for cooling towers of subheading 0 CE25,US 0
8419.50.10
84199015 - - - Of machinery and plant, of a kind use for non- 0 CE25,US 0
domestic purpose
84199019 - - - Other 5 CE25,CN,US 0
- - Of non-electrically operated articles:
84199021 - - - Casings for cooling towers of subheading 0 CE25,US 0
8419.50.10
84199022 - - - For goods of subheadings 8419.11.11 and 5 CE25,US 0
8419.19.11
84199023 - - - For goods of subheadings 8419.11.19 and 5 CE25,CN,US 0
8419.19.19
84199024 - - - Of machinery and plant, of a kind use for non- 0 CE25,CN,US 0
domestic purpose
84199029 - - - Other 5 CE25,CN,US 0
8420 Calendering or other rolling machines, other than
for metals or glass, and cylinders therefor.
842010 - Calendering or other rolling machines:
84201010 - - Apparatus for the application of dry film or liquid 5 0
photo resist, photo sensitive layers, soldering
pastes, solder or adhesive materials on PCB/PWB
substances or their components [ITA/2 (AS2)]
84201020 - - For ironing machines and wringers suitable for 5 0
domestic use
84201030 - - Machines for sheeting rubber 5 0
84201090 - - Other 5 0
- Parts:
842091 - - Cylinders:
84209110 - - - Parts of apparatus for the application of dry 5 0
film or liquid photo resist, photosensitive layers,
soldering pastes, solder or adhesive materials on
PCB/PWB substrates or their components
[ITA/2(AS2)]
362
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84209120 - - - For ironing machines or wringers suitable for 5 0
domestic use
84209190 - - - Other 5 0
842099 - - Other:
84209910 - - - Parts of apparatus for the application of dry 5 0
film or liquid photo resist, photosensitive layers,
soldering pastes, solder or adhesive materials on
PCB/PWB substrates or their components
[ITA/2(AS2)]
84209920 - - - For ironing machines or wringers suitable for 5 0
domestic use
84209990 - - - Other 5 0
8421 Centrifuges, including centrifugal dryers; filtering or
purifying machinery and apparatus, for liquids or
gases.
- Centrifuges, including centrifugal dryers:
84211100 - - Cream separators 10 0
842112 - - Clothes-dryers:
84211210 - - - Of capacity not exceeding 30 l 30 18 2012 US 0
84211220 - - - Of capacity exceeding 30 l 30 18 2012 US 0
842119 - - Other:
84211910 - - - For sugar manufacture 5 CN,US 0
84211920 - - - Spin dryers for semiconductor wafer 5 0 2010 US 0
processing
84211990 - - - Other 5 CN,US 0
- Filtering or purifying machinery and apparatus for
liquids
842121 - - For filtering or purifying water:
- - - Electrically operated, of a capacity not
exceeding 500 l/hr:
84212111 - - - - Filtering machinery and apparatus for 15 10 2012 CA,CE25,US 0
domestic use
84212112 - - - - Other filtering machinery and apparatus 15 10 2012 CA,CE25,US 0
84212119 - - - - Other 15 10 2012 CA,CE25,US 0
- - - Electrically operated, of a capacity exceeding
500 l/hr:
84212121 - - - - Filtering machinery and apparatus for 5 CA,CE25,US 0
domestic use
84212122 - - - - Other filtering machinery and apparatus 5 CA,CE25,US 0
84212129 - - - - Other 5 CA,CE25,US 0
- - - Not electrically operated
84212131 - - - - Filtering machinery and apparatus for 15 10 2012 CA,CE25,US 0
domestic use

363
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84212132 - - - - Other filtering machinery and apparatus 15 10 2012 CA,CE25,US 0
84212139 - - - - Other 15 10 2012 CA,CE25,US 0
842122 - - For filtering or purifying beverages other than
water:
- - - Electrically operated, of a capacity not
exceeding 500 l/hr:
84212211 - - - - Filtering machinery and apparatus for 15 0
domestic use
84212212 - - - - Other filtering machinery and apparatus 15 0
84212219 - - - - Other 15 0
- - - Electrically operated, of a capacity exceeding
500 l/hr:
84212221 - - - - Filtering machinery and apparatus for 15 10 2009 0
domestic use
84212222 - - - - Other filtering machinery and apparatus 15 10 2009 0
84212229 - - - - Other 15 10 2009 CN 0
- - - Not electrically operated:
84212231 - - - - Filtering machinery and apparatus 15 0
84212232 - - - - Other filtering machinery and apparatus 15 0
84212239 - - - - Other 15 0
842123 - - Oil or petrol-filters for internal combustion
engines:
- - - For earth moving machinery:
84212311 - - - - Oil filters 0 US 0
84212319 - - - - Other 0 US 0
- - - For motor vehicles of Chapter 87:
84212321 - - - - Oil filters 15 0
84212329 - - - - Other 15 US 0
- - - Other:
84212391 - - - - Oil filters 0 US 0
84212399 - - - - Other 0 US 0
842129 - - Other:
84212910 - - - For medical or laboratory use 0 CA,US 0
- - - Other, electrically operated:
84212921 - - - - For sugar manufacture 0 CA,US 0
84212922 - - - - For use in oil drilling operation 0 CA,US 0
84212923 - - - - Other petrol filters 0 CA,US 0
84212924 - - - - Other oil filters 0 CA,US 0
84212925 - - - - Other filtering machinery and apparatus 0 CA,US 0
84212929 - - - - Other 0 CA,US 0
84212990 - - - Other, not electrically operated 0 CA,US 0

364
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Filtering or purifying machinery and apparatus for
gases:
842131 - - Intake air filters for internal combustion engines:
84213110 - - - For earth moving machinery 0 US 0
84213120 - - - For motor vehicles of Chapter 87 10 0
84213190 - - - Other 0 US 0
842139 - - Other:
- - - Electrically operated:
84213911 - - - - Laminar flow units 0 CA,CH,US 0
84213912 - - - - Other air purifiers 0 CA,CH,US 0
84213913 - - - - Other filtering machinery and apparatus 0 CA,CH,US 0
84213919 - - - - Other 0 CA,CH,US 0
- - - Not electrically operated:
84213921 - - - - Filtering machinery and apparatus 0 CA,CH,US 0
84213929 - - - - Other 0 CA,CH,US 0
- Parts:
842191 - - Of centrifuges, including centrifugal dryers:
84219110 - - - Of goods of subheading 8421.12 0 US 0
84219120 - - - Of goods of subheading 8421.19.10 0 US 0
84219130 - - - Of goods of subheading 8421.19.20 0 US 0
84219190 - - - Of goods of subheading 8421.11.00 and 0 US 0
8421.19.90
842199 - - Other:
84219910 - - - Elements for oil or petrol filters for earth- 3 CA 0
moving machinery
- - - Elements for oil or petrol filters for motor
vehicles:
84219921 - - - - Filtering elements of filters of subheadings 3 CA,CN 0
8421.23
84219929 - - - - Other 3 CA,CN 0
- - - Other:
84219991 - - - - Of goods of subheading 8421.29.21 3 CA 0
84219992 - - - - Of goods of subheadings 8421.21.11, 3 CA,CN 0
8421.21.21 and 8421.21.31
84219993 - - - - Of goods of subheadings 8421.31 3 CA 0
84219994 - - - - Of goods of subheadings 8421.23.11 and 3 CA 0
8421.23.91
84219995 - - - - Of goods of subheadings 8421.23.19 and 3 CA 0
8421.23.99
84219996 - - - - Of goods of subheadings 8421.29.24, 3 CA,CN 0
8421.39.19 and 8421.39.29
84219999 - - - - Other 3 CA,CN 0

365
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8422 Dish washing machines; machinery for cleaning or
drying bottles or other containers; machinery for
filling, closing, sealing or labelling bottles, cans,
boxes, bags or other containers; machinery for
capsuling bottles, jars, tubes and similar
containers; other packing or wrapping machinery
(including heat-shrink wrapping machinery);
machinery for aerating beverages.
- Dish washing machines:
842211 - - Of the household type:
84221110 - - - Electrically operated 30 20 2010 NZ,US 0
84221120 - - - Not electrically operated 40 20 2012 US 0
84221900 - - Other 20 15 2010 NZ 0
84222000 - Machinery for cleaning or drying bottles or other 5 0
containers
84223000 - Machinery for filling, closing, sealing, or labelling 0 CE25,US 0
bottles, cans, boxes, bags or other containers;
machinery for capsuling bottles, jars, tubes and
similar containers; machinery for aerating
beverages
84224000 - Other packing or wrapping machinery (including 5 CE25 0
heat-shrink wrapping machinery)
842290 - Parts:
84229010 - - Of goods of subheading 8422.11.10 5 0
84229020 - - Of goods of subheading 8422.11.20 5 0
84229090 - - Other 5 0
8423 Weighing machinery (excluding balances of a
sensitivity of 5cg or better), including weight
operated counting or checking machines; weighing
machine weights of all kinds.
842310 - Personal weighing machines, including baby
scales; household scales:
84231010 - - Electrically operated 30 20 2010 CN 0
84231020 - - Not electrically operated 30 20 2010 CN 0
842320 - Scales for continuous weighing of goods on
conveyors:
84232010 - - Electrically operated 3 0
84232020 - - Not electrically operated 5 0
842330 - Constant weight scales and scales for
discharging a predetermined weight of material
into a bag or container, including hopper scales:
84233010 - - Electrically operated 5 0
84233020 - - Not electrically operated 5 0
- Other weighing machinery:
366
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
842381 - - Having a maximum weighing capacity not
exceeding 30 kg:
84238110 - - - Electrically operated 30 20 2010 CN 0
84238120 - - - Not electrically operated 30 20 2010 CN 0
842382 - - Having a maximum weighing capacity
exceeding 30 kg but not exceeding 5,000 kg:
- - - Electrically operated:
- - - - Weighbridges and other weighing platforms:
84238211 - - - - - Having a maximum weighing capacity not 20 7 2009 0
exceeding 1,000 kg
84238212 - - - - - Having a maximum weighing capacity 5 0
exceeding 1,000 kg
- - - - Other:
84238221 - - - - - Having a maximum weighing capacity not 20 15 2012 0
exceeding 1,000 kg
84238222 - - - - - Having a maximum weighing capacity 10 8 2009 0
exceeding 1,000 kg
- - - Not electrically operated:
- - - - Weighbridges and other weighing platforms:
84238231 - - - - - Having a maximum weighing capacity not 20 15 2012 0
exceeding 1,000 kg
84238232 - - - - - Having a maximum weighing capacity 10 8 2009 0
exceeding 1,000 kg
- - - - Other:
84238241 - - - - - Having a maximum weighing capacity not 20 15 2012 0
exceeding 1,000 kg
84238242 - - - - - Having a maximum weighing capacity 10 0
exceeding 1,000 kg
842389 - - Other:
- - - Electrically operated:
84238911 - - - - Weighbridges and other weighing platforms 5 0
84238919 - - - - Other 5 0
- - - Not electrically operated:
84238921 - - - - Weighbridges and other weighing platforms 5 0
84238929 - - - - Other 5 0
842390 - Weighing machine weights of all kinds; parts of
weighing machinery:
- - Electrically operated:
84239011 - - - Weighing machine weights 15 0
84239019 - - - Parts of weighing machinery 15 5 2008 CN 0
- - Not electrically operated:
84239021 - - - Weighing machine weights 15 0

367
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84239029 - - - Parts of weighing machinery 15 5 2009 CN 0
8424 Mechanical appliances (whether or not hand-
operated) for projecting, dispersing or spraying
liquids or powders; fire extinguishers, whether or
not charged; spray guns and similar appliances;
steam or sand blasting machines and similar jet
projecting machines.
842410 - Fire extinguishers, whether or not charged:
84241010 - - Suitable for aircraft use 0 US 0
84241090 - - Other 0 US 0
842420 - Spray guns and similar appliances:
- - Electrically operated:
84242011 - - - Agricultural or horticultural 0 US 0
84242019 - - - Other 0 US 0
- - Not electrically operated:
84242021 - - - Agricultural or horticultural 0 US 0
84242029 - - - Other 0 US 0
842430 - Steam or sand blasting machines and similar jet
projecting machines:
84243010 - - Steam or sand blasting machines, electrically 10 5 2009 CN 0
operated
84243020 - - Other electrically operated machines 10 5 2009 CN 0
84243090 - - Other 10 5 2009 CN 0
- Other appliances:
842481 - - Agricultural or horticultural:
84248110 - - - Drip irrigation systems 5 0
- - - Other, electrically operated:
84248121 - - - - Spraying machines for pesticides 5 0
84248129 - - - - Other 5 0
- - - Other, not electrically operated:
84248131 - - - - Hand operated insecticide sprayers 20 15 2012 0
84248132 - - - - Other spraying machines for pesticides 5 0
84248139 - - - - Other 5 0
842489 - - Other:
84248910 - - - Hand operated household sprayers of capacity 10 8 2008 0
not exceeding 3 l
- - - Spray heads with dip tubes:
84248921 - - - - For hand operated household sprayers of a 10 8 2008 0
capacity not exceeding 3 l
84248929 - - - - For hand operated household sprayers of a 10 8 2008 0
capacity exceeding 3 l

368
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84248930 - - - Deflash machines for cleaning and removing 0 US 0
contaminants from the metal leads of
semiconductor packages prior to the electroplating
process; spraying appliances for etching, stripping
or cleaning semiconductor wafers; Parts of
apparatus for wet etching, developing, stripping or
cleaning semiconductor wafers and flat panel
displays
84248940 - - - Wet processing equipment, by projecting, 10 8 2009 0
dispersing or spraying, of chemical or
electrochemical solutions for the application on
PCB/PWB substrates; apparatus for the spot
application of liquids, soldering pastes, solder ball,
adhesives or sealant to PCB/PWBs or their
components; apparatus for the application of dry
film or liquid photo resist, photo sensitive layers,
soldering pastes, solder or adhesive materials on
PCB/PWB substrates or their components
84248950 - - - Other, electrically operated 10 8 2009 0
84248990 - - - Other, not electrically operated 10 8 2009 0
842490 - Parts:
- - Of fire extinguishers:
84249011 - - - Electrically operated 5 0
84249019 - - - Other 5 0
- - Of spray guns and similar appliances:
- - - Electrically operated:
84249021 - - - - Of goods of subheading 8424.20.11 5 0
84249022 - - - - Of spraying machine for pesticides 5 0
84249023 - - - - Other 5 0
- - - Not electrically operated:
84249024 - - - - Of goods of subheading 8424.20.21 5 0
84249025 - - - - Of spraying machine for pesticides 5 0
84249026 - - - - Of hand operated insecticide sprayers 5 0
84249029 - - - - Other 5 0
- - Of steam or sand blasting machines and similar
jet projecting machines:
84249031 - - - Electrically operated 5 0
84249039 - - - Other 5 0
- - Of other appliances:
84249091 - - - Of goods of subheading 8424.81.10 5 0
84249092 - - - Of goods of subheading 8424.81.21 and 5 0
8424.81.29
84249093 - - - Of goods of subheading 8424.81.31 5 0

369
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84249094 - - - Of goods of subheading 8424.81.32 5 0
84249095 - - - Of goods of subheading 8424.81.39 5 0
84249096 - - - Of goods of subheading 8424.89.30 5 0 2010 0
84249097 - - - Of goods of subheading 8424.89.40 5 0
84249099 - - - Other 0 US 0
8425 Pulley tackle and hoists, other than skip hoists;
winches and capstans; jacks.
- Pulley tackle and hoists, other than skip hoists or
hoists of a kind used for raising vehicles:
84251100 - - Powered by electric motor 0 US 0
84251900 - - Other 0 CN,US 0
84252000 - Pit-head winding gear; winches specially 0 CN,US 0
designed for use underground
- Other winches; capstans:
84253100 - - Powered by electric motor 0 CN,US 0
84253900 - - Other 0 CN,US 0
- Jacks; hoists of a kind used for raising vehicles:
84254100 - - Built-in jacking systems of a type used in 0 US 0
garages
842542 - - Other jacks and hoists, hydraulic:
84254210 - - - Jacks used in tipping mechanisms for lorries 0 CN,US 0
84254290 - - - Other 0 CN,US 0
842549 - - Other:
84254910 - - - Electrically operated 0 CN,US 0
84254920 - - - Not electrically operated 0 CN,US 0
8426 Ships' derricks; cranes, including cable cranes;
mobile lifting frames, straddle carriers and works
trucks fitted with a crane.
- Overhead travelling cranes, transporter cranes,
gantry cranes, bridge cranes, mobile lifting frames
and straddle carriers:
84261100 - - Overhead travelling cranes on fixed support 10 5 2012 CN,US 0
84261200 - - Mobile lifting frames on tyres and straddle 0 US 0
carriers
84261900 - - Other 0 CN,US 0
84262000 - Tower cranes 0 CN,US 0
84263000 - Portal or pedestal jib cranes 10 5 2009 CE25,US 0
- Other machinery, self-propelled:
84264100 - - On tyres 0 US 0
842649 - - Other:
84264910 - - - Ship’s derricks 0 US 0
84264990 - - - Other 0 US 0

370
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Other machinery:
84269100 - - Designed for mounting on road vehicles 0 US 0
842699 - - Other:
84269910 - - - Ship’s derricks 0 US 0
84269990 - - - Other 0 US 0
8427 Fork-lift trucks; other works trucks fitted with lifting
or handling equipment.
84271000 - Self-propelled trucks powered by an electric 10 5 2009 0
motor
84272000 - Other self-propelled trucks 10 5 2009 0
84279000 - Other trucks 0 US 0
8428 Other lifting, handling, loading or unloading
machinery (for example, lifts, escalators,
conveyors, teleferics).
842810 - Lifts and skip hoists:
84281010 - - Passenger lifts 10 CN,US 0
84281020 - - Other lifts 10 CN,US 0
84281090 - - Skip hoists 0 CN,US 0
842820 - Pneumatic elevators and conveyors:
84282010 - - For agricultural use 5 US 0
84282020 - - Automated machines for the transport, handling 5 US 0
and storage of PCB/PWBs or PCAs [ITA/2 (AS2)]
84282030 - - For civil aircraft use 5 US 0
84282090 - - Other 5 US 0
- Other continuous-action elevators and
conveyors, for goods or materials:
84283100 - - Specially designed for underground use 10 5 2012 CN,US 0
842832 - - Other, bucket type:
84283210 - - - Agricultural type 10 5 2012 US 0
84283290 - - - Other 10 5 2012 CN,US 0
842833 - - Other, belt type:
84283310 - - - Agricultural type 5 US 0
84283320 - - - Automated machines for the transport, 5 US 0
handling and storage of PCB/PWBs or PCAs
[ITA/2 (AS2)]
84283390 - - - Other 5 US 0
842839 - - Other:
84283910 - - - Agricultural type 5 US 0
84283920 - - - Automated machines for transport, handling 5 0 2010 US 0
and storage of semiconductor wafers, wafer
cassettes, wafer boxes and other materials for
semiconductor devices

371
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84283930 - - - Automated machines for the transport, 5 US 0
handling and storage of PCB/PWBs or PCAs
[ITA/2 (AS 2)]
84283990 - - - Other 5 US 0
84284000 - Escalators and moving walkways 10 5 2012 CN,US 0
84285000 - Mine wagon pushers, locomotive or wagon 0 US 0
traversers, wagon tippers and similar railway
wagon handling equipment
84286000 - Teleferics, chair-lifts, ski-draglines; traction 0 CE25,US 0
mechanisms for funiculars
842890 - Other machinery:
84289010 - - Automated machines for transport, handling 0 US 0
and storage of semiconductor wafers, wafer
cassettes, wafer boxes and other materials for
semiconductor devices
84289020 - - Automated machines for the transport, handling 0 US 0
and storage of PCB/PWBs or PCAs [ITA/2 (AS2)]
84289090 - - Other 0 US 0
8429 Self-propelled bulldozers, angledozers, graders,
levellers, scrapers, mechanical shovels,
excavators, shovel loaders, tamping machines and
road rollers.
- Bulldozers and angledozers:
842911 - - Track laying:
84291110 - - - Bulldozers 0 US 0
84291190 - - - Other 0 US 0
842919 - - Other:
84291910 - - - Bulldozers 0 US 0
84291990 - - - Other 0 US 0
84292000 - Graders and levellers 0 CA,US 0
84293000 - Scrapers 0 US 0
842940 - Tamping machines and road rollers:
84294010 - - Road rollers, of vibrating gross weight not 5 US 0
exceeding 20 tons
84294020 - - Road rollers, of vibrating gross weight 0 CN,US 0
exceeding 20 tons
84294030 - - Tamping machines 0 CN,US 0
- Mechanical shovels, excavators and shovel
loaders:
84295100 - - Front-end shovel loaders 0 US 0
842952 - - Machinery with a 360o revolving superstructure:
84295210 - - - Mechanical shovels and excavators 0 US 0
84295290 - - - Other 0 US 0

372
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
842959 - - Other:
84295910 - - - Mechanical shovels and excavators 0 US 0
84295990 - - - Other 0 US 0
8430 Other moving, grading, levelling, scraping,
excavating, tamping, compacting, extracting or
boring machinery, for earth, minerals or ores; pile-
drivers and pile-extractors; snow-ploughs and
snow-blowers.
843010 - Pile-drivers and pile-extractors:
84301010 - - Pile-drivers 1 US 0
84301090 - - Other 1 US 0
843020 - Snow-ploughs and snow-blowers:
84302010 - - Snow-ploughs, not self-propelled 1 US 0
84302090 - - Other 1 US 0
- Coal or rock cutters and tunnelling machinery:
84303100 - - Self-propelled 1 US 0
84303900 - - Other 1 CN,US 0
- Other boring or sinking machinery:
84304100 - - Self-propelled 0 US 0
843049 - - Other:
84304910 - - - Wellhead platforms and integrated production 1 CN,US 0
modules for use in drilling operations
84304990 - - - Other 1 CN,US 0
84305000 - Other machinery, self-propelled 1 US 0
- Other machinery, not self-propelled:
84306100 - - Tamping or compacting machinery 1 US 0
84306900 - - Other 1 US 0
8431 Parts suitable for use solely or principally with the
machinery of headings 84.25 to 84.30.
843110 - Of machinery of heading 84.25:
- - Of electrically operated machines:
84311011 - - - Of portable jack for cars 1 US 0
84311012 - - - Of goods of subheading 8425.20 or 8425.42 1 US 0
84311013 - - - Of goods of subheading 8425.19, 8425.39 or 1 US 0
8425.49
84311019 - - - Other 1 US 0
- - Of non-electrically operated machines
84311021 - - - Of portable jacks for cars 1 US 0
84311022 - - - Of goods of subheading 8425.11, 8425.20, 1 US 0
8425.31, 8425.41 or 8425.42
84311023 - - - Of goods of subheading 8425.19, 8425.39 or 1 US 0
8425.49

373
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84311029 - - - Other 1 US 0
84312000 - Of machinery of heading 84.27 10 8 2008 0
- Of machinery of heading 84.28:
843131 - - Of lifts, skip hoists or escalators:
84313110 - - - Of goods of subheading 8428.10.20 or 1 US 0
8428.10.90
84313120 - - - Of goods of subheading 8428.10.10 or 1 US 0
escalators of subheading 8428.40.00
843139 - - Other:
84313910 - - - Of goods of subheading 8428.20.10, 0 US 0
8428.32.10, 8428.33.10 or 8428.39.10 (agricultural
type)
84313920 - - - Of goods of subheading 8428.50 or 8428.90 0 US 0
84313930 - - - Of automated machines for transport, handling 0 US 0
and storage of semiconductor wafers, wafer
cassettes, wafer boxes and other materials for
semiconductor devices
84313940 - - - Of automated machines for the transport, 0 US 0
handling and storage of PCB/PWBs or PCAs
[ITA/2 (AS2)]
84313950 - - - Of other lifting, handling or loading machinery, 0 US 0
telphers or conveyors
84313990 - - - Other 0 US 0
- Of machinery of heading 84.26, 84.29 or 84.30:
84314100 - - Buckets, shovels, grabs and grips 10 US 0
843142 - - Bulldozer or angledozer blades:
84314210 - - - Cutting edges and end bits 10 US 0
84314290 - - - Other 10 US 0
843143 - - Parts of boring or sinking machinery of
subheading 8430.41 or
84314310 - - - Of wellhead platforms or integrated production 0 CA,CE25,US 0
modules
84314390 - - - Other 0 CA,CE25,US 0
843149 - - Other:
84314910 - - - Parts of machinery of heading 84.26 0 CA,CE25,US 0
84314920 - - - Cutting edges or end bits for scrapers, graders 0 CA,CE25,US 0
or levellers
84314930 - - - Of road rollers 0 CA,CE25,US 0
84314990 - - - Other 0 CA,CE25,US 0
8432 Agricultural, horticultural or forestry machinery for
soil preparation or cultivation; lawn or sports-
ground rollers.
84321000 - Ploughs 20 US 0

374
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Harrows, scarifiers, cultivators, weeders and
hoes:
84322100 - - Disc harrows 20 US 0
84322900 - - Other 20 US 0
84323000 - Seeders, planters and transplanters 5 US 0
84324000 - Manure spreaders and fertiliser distributors 5 US 0
843280 - Other machinery:
84328010 - - Agricultural or horticultural type 5 US 0
84328090 - - Other 5 US 0
843290 - Parts:
84329010 - - Of machinery of subheading 8432.80.90 1 CN,US 0
84329020 - - Of lawn or sports-ground rollers 1 US 0
84329030 - - Of fertilizer distributors 1 US 0
84329090 - - Other 1 CN,US 0
8433 Harvesting or threshing machinery, including straw
or fodder balers; grass or hay mowers; machines
for cleaning, sorting or grading eggs, fruit or other
agricultural produce, other than machinery of
heading 84.37.
- Mowers for lawns, parks or sports-grounds:
84331100 - - Powered, with the cutting device rotating in a 5 US 0
horizontal plane
843319 - - Other:
84331910 - - - Manually operated 5 US 0
84331990 - - - Other 5 US 0
84332000 - Other mowers, including cutter bars for tractor 5 US 0
mounting
84333000 - Other haymaking machinery 5 US 0
84334000 - Straw or fodder balers, including pick-up balers 5 CN,US 0
- Other harvesting machinery; threshing machinery:
84335100 - - Combine harvester-threshers 5 CN,US 0
84335200 - - Other threshing machinery 5 US 0
84335300 - - Root or tuber harvesting machines 5 US 0
84335900 - - Other 5 CN,US 0
843360 - Machines for cleaning, sorting or grading eggs,
fruit or other agricultural produce:
84336010 - - Electrically operated 1 US 0
84336020 - - Not electrically operated 1 US 0
843390 - Parts:
- - Of electrically operated machines
84339011 - - - Of mowers 1 US 0

375
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84339012 - - - Of goods of subheading 8433.11 or 1 US 0
8433.19.90
84339019 - - - Other 1 US 0
- - Of non-electrically operated machines:
84339021 - - - Of mowers 1 US 0
84339022 - - - Of goods of subheading 8433.11 or 1 US 0
8433.19.90
84339029 - - - Other 1 US 0
8434 Milking machines and dairy machinery.
843410 - Milking machines:
84341010 - - Electrically operated 0 US 0
84341020 - - Not electrically operated 0 US 0
843420 - Dairy machinery:
- - Electrically operated:
84342011 - - - Homogenisers 0 US 0
84342019 - - - Other 0 US 0
- - Not electrically operated:
84342021 - - - Homogenisers 0 US 0
84342029 - - - Other 0 US 0
843490 - Parts:
- - Of electrically operated machines:
84349011 - - - Of milking machines 0 US 0
84349019 - - - Other 0 US 0
- - Of non-electrically operated machines:
84349021 - - - Of milking machines 0 US 0
84349029 - - - Other 0 US 0
8435 Presses, crushers and similar machinery used in
the manufacture of wine, cider, fruit juices or
similar beverages.
843510 - Machinery:
84351010 - - Electrically operated 10 5 2009 CN 0
84351020 - - Not electrically operated 10 5 2009 CN 0
843590 - Parts:
84359010 - - Of electrically operated machines 5 CN 0
84359020 - - Of non-electrically operated machines 5 CN 0
8436 Other agricultural, horticultural, forestry, poultry-
keeping or bee-keeping machinery, including
germination plant fitted with mechanical or thermal
equipment; poultry incubators and brooders.
843610 - Machinery for preparing animal feeding stuffs:
84361010 - - Electrically operated 20 CN,US 0
84361020 - - Not electrically operated 20 CN,US 0
376
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Poultry-keeping machinery; poultry incubators
and brooders:
843621 - - Poultry incubators and brooders:
84362110 - - - Electrically operated 10 0
84362120 - - - Not electrically operated 10 0
843629 - - Other:
84362910 - - - Electrically operated 10 0
84362920 - - - Not electrically operated 10 0
843680 - Other machinery:
- - Electrically operated:
84368011 - - - Agricultural or horticultural type 10 7 2009 CN 0
84368019 - - - Other 10 7 2009 CN 0
- - Not electrically operated:
84368021 - - - Agricultural or horticultural type 10 7 2009 0
84368029 - - - Other 10 7 2009 0
- Parts:
843691 - - Of poultry-keeping machinery or poultry
incubators and brooders:
84369110 - - - Of electrically operated machines and 10 5 2009 0
equipment
84369120 - - - Of non-electrically operated machines and 10 5 2009 0
equipment
843699 - - Other:
- - - Of electrically operated machines and
equipment:
84369911 - - - - Agricultural or horticultural type 10 5 2009 0
84369919 - - - - Other 10 5 2009 0
- - - Of non-electrically operated machines and
equipment:
84369921 - - - - Agricultural or horticultural type 10 5 2009 0
84369929 - - - - Other 10 5 2009 0
8437 Machines for cleaning, sorting or grading seed,
grain or dried leguminous vegetables; machinery
used in the milling industry or for the working of
cereals or dried leguminous vegetables, other than
farm-type machinery.
843710 - Machines for cleaning, sorting or grading seed,
grain or dried leguminous vegetables:
84371010 - - For bread grains; winnowing and similar 10 0
cleaning machines, electrically operated
84371020 - - For bread grains; winnowing and similar 10 0
cleaning machines, not electrically operated
84371030 - - Other, electrically operated 10 0
377
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84371040 - - Other, not electrically operated 10 0
843780 - Other machinery:
84378010 - - Rice hullers and cone type rice mills, electrically 20 0
operated
84378020 - - Rice hullers and cone type rice mills, not 20 0
electrically operated
84378030 - - Industrial type coffee and corn mills, electrically 20 0
operated
84378040 - - Industrial type coffee and corn mills, not 20 0
electrically operated
- - Other, electrically operated:
84378051 - - - Polishing machines for rice, sifting and sieving 20 0
machines, bran cleaning machines and husking
machines
84378059 - - - Other 20 0
- - Other, not electrically operated:
84378061 - - - Polishing machines for rice, sifting and sieving 20 0
machines, bran cleaner machines and husking
machines
84378069 - - - Other 20 0
843790 - Parts:
- - Of electrically operated machines:
84379011 - - - Of machines of subheading 8437.10 10 5 2009 0
84379019 - - - Other 10 5 2009 0
- - Of non-electrically operated machines
84379021 - - - Of machines of subheading 8437.10 10 5 2009 0
84379029 - - - Other 10 5 2009 0
8438 Machinery, not specified or included elsewhere in
this Chapter, for the industrial preparation or
manufacture of food or drink, other than machinery
for the extraction or preparation of animal or fixed
vegetable fats or oils.
843810 - Bakery machinery and machinery for the
manufacture of macaroni, spaghetti or similar
products:
- - Electrically operated:
84381011 - - - Bakery machinery 5 0
84381019 - - - Other 5 0
- - Not electrically operated
- - - Bakery machinery:
84381021 - - - - Manual or animal powered 5 0
84381022 - - - - Other 5 0
- - - Other:

378
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84381023 - - - - Manual or animal powered 5 0
84381029 - - - - Other 5 0
843820 - Machinery for the manufacture of confectionery,
cocoa or chocolate:
- - Electrically operated:
84382011 - - - Machinery for the manufacture of 5 0
confectionery
84382019 - - - Other 5 0
- - Not electrically operated:
84382021 - - - Machinery for the manufacture of 5 0
confectionery
84382029 - - - Other 5 0
843830 - Machinery for sugar manufacture:
- - Electrically operated:
84383011 - - - Having capacity not exceeding 100 tons of 5 0
sugar cane/day
84383012 - - - Having capacity exceeding 100 tons of sugar 5 0
cane/day
- - Not electrically operated:
84383021 - - - Having capacity not exceeding 100 t ons of 5 0
sugar cane/day
84383022 - - - Having capacity exceeding 100 tons of sugar 5 0
cane/day
843840 - Brewery machinery:
- - Electrically operated:
84384011 - - - Having maximum capacity not exceeding 5 5 CE25 0
million l/yr
84384012 - - - Having maximum capacity exceeding 5 million 5 CE25 0
l/yr
- - Not electrically operated:
84384021 - - - Having maximum capacity not exceeding 5 5 CE25 0
million l/yr
84384022 - - - Having maximum capacity exceeding 5 million 5 CE25 0
l/yr
843850 - Machinery for the preparation of meat or poultry:
- - Machinery for the preparation of meat:
84385011 - - - Electrically operated 3 0
84385012 - - - Not electrically operated 5 4 2008 0
- - Machinery for the preparation of poultry:
84385091 - - - Electrically operated 3 0
84385092 - - - Not electrically operated 5 4 2008 0

379
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
843860 - Machinery for the preparation of fruits, nuts or
vegetables:
84386010 - - Electrically operated 5 0
84386020 - - Not electrically operated 5 0
843880 - Other machinery:
- - Coffee pulpers:
84388011 - - - Electrically operated 5 CH 0
84388012 - - - Not electrically operated 5 CH 0
- - Other
84388091 - - - Electrically operated 5 CH 0
84388092 - - - Not electrically operated 5 CH 0
843890 - Parts:
- - Of electrically operated machines:
84389011 - - - Of goods of subheading 8438.30.00 (manual 3 0
or animal powered) or 8438.80.00 (coffee pulpers)
84389019 - - - Other 5 0
- - Of non-electrically operated machines
84389021 - - - Of goods of subheading 8438.30.00 (manual 3 0
or animal powered) or 8438.80.00 (coffee pulpers)
84389029 - - - Other 5 0
8439 Machinery for making pulp of fibrous cellulosic
material or for making or finishing paper or
paperboard.
84391000 - Machinery for making pulp of fibrous cellulosic 5 CE25 0
material
84392000 - Machinery for making paper or paperboard 5 CE25 0
84393000 - Machinery for finishing paper or paperboard 5 0
- Parts:
843991 - - Of machinery for making pulp of fibrous
cellulosic material:
84399110 - - - Of electrically operated machines 5 0
84399120 - - - Of non-electrically operated machines 5 0
843999 - - Other:
84399910 - - - Of electrically operated machines 5 0
84399920 - - - Of non-electrically operated machines 5 0
8440 Book-binding machinery, including book-sewing
machines.
844010 - Machinery:
- - Electrically operated:
84401011 - - - Book binding machinery 5 0
84401019 - - - Other 5 0
- - Not electrically operated:

380
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84401021 - - - Book binding machinery 5 0
84401029 - - - Other 5 0
84490 - Parts:
84409010 - - Of electrically operated machines 5 0
84409020 - - Of non-electrically operated machines 5 0
8441 Other machinery for making up paper pulp, paper
or paperboard, including cutting machines of all
kinds.
844110 - Cutting machines:
- - Electrically operated:
84411011 - - - Paper or paperboard cutting machines 5 0
84411019 - - - Other 5 0
- - Not electrically operated:
84411021 - - - Paper or paperboard cutting machines 5 0
84411029 - - - Other 5 0
844120 - Machines for making bags, sacks or envelopes:
84412010 - - Electrically operated 5 0
84412020 - - Not electrically operated 5 0
844130 - Machines for making cartons, boxes, cases,
tubes, drums or similar containers, other than by
moulding:
84413010 - - Electrically operated 5 0
84413020 - - Not electrically operated 5 0
844140 - Machines for moulding articles in paper pulp,
paper or paperboard:
84414010 - - Electrically operated 5 0
84414020 - - Not electrically operated 5 0
844180 - Other machinery:
84418010 - - Electrically operated 0 0
84418020 - - Not electrically operated 0 0
844190 - Parts:
84419010 - - Of electrically operated machines 0 0
84419020 - - Of non-electrically operated machines 0 0
8442 Machinery, apparatus and equipment (other than
the machine-tools of headings 84.56 to 84.65), for
type-founding or type-setting, for preparing or
making printing blocks, plates, cylinders or other
printing components; printing type, blocks, plates,
cylinders and other printing components; blocks,
plates, cylinders and lithographic stones, prepared
for printing purposes (for example, planed, grained
or polished).
844210 - Phototype-setting and composing machines:
381
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84421010 - - Electrically operated 0 0
84421020 - - Not electrically operated 0 0
844220 - Machinery, apparatus and equipment for type-
setting or composing by other processes, with or
without founding device:
84422010 - - Electrically operated 0 0
84422020 - - Not electrically operated 0 0
844230 - Other machinery, apparatus and equipment:
- - Electrically operated:
84423011 - - - Impressed flongs and matrices 0 0
84423012 - - - Machinery for type founding machines 0 0
84423019 - - - Other 0 0
- - Not electrically operated:
84423021 - - - Impressed flongs and matrices 0 0
84423022 - - - Machinery for type founding machines 0 0
84423029 - - - Other 0 0
844240 - Parts of the foregoing machinery, apparatus or
equipment:
84424010 - - Of electrically operated machines, apparatus or 0 0
equipment
- - Of non-electrically operated machines,
apparatus or equipment:
84424021 - - - Of type-founding or type-setting machinery 0 0
84424029 - - - Other 0 0
844250 - Printing type, blocks, plates, cylinders and other
printing components; blocks, plates, cylinders and
lithographic stones, prepared for printing purposes
(for example, planed, grained or polished):
84425010 - - Printing type of all kinds 0 0
84425090 - - Other 0 0
8443 Printing machinery used for printing by means of
the printing type, blocks, plates, cylinders and
other printing components of heading 84.42; ink-jet
printing machines, other than those of heading
84.71; machines for uses ancillary to printing.
- Offset printing machinery:
844311 - - Reel fed:
84431110 - - - Electrically operated 5 CE25 0
84431120 - - - Not electrically operated 5 CE25 0
844312 - - Sheet fed, office type (sheet size not exceeding
22 x 36 cm):
84431210 - - - Electrically operated 5 0
84431220 - - - Not electrically operated 5 0
382
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
844319 - - Other:
84431910 - - - Electrically operated 5 CE25 0
84431920 - - - Not electrically operated 5 CE25 0
- Letterpress printing machinery, excluding
flexographic printing:
844321 - - Reel fed:
84432110 - - - Electrically operated 5 0
84432120 - - - Not electrically operated 5 0
844329 - - Other:
84432910 - - - Electrically operated 5 0
84432920 - - - Not electrically operated 5 0
844330 - Flexographic printing machinery:
84433010 - - Electrically operated 5 CN 0
84433020 - - Not electrically operated 5 0
844340 - Gravure printing machinery:
84434010 - - Electrically operated 5 0
84434020 - - Not electrically operated 5 0
- Other printing machinery:
84435100 - - Ink-jet printing machines 5 0
844359 - - Other:
84435910 - - - Platen presses 0 US 0
84435920 - - - Screen printing machinery for the manufacture 0 US 0
of PCB/PWBs [ITA/2 (AS2)]
84435990 - - - Other 0 US 0
844360 - Machines for uses ancillary to printing:
84436010 - - Electrically operated 0 US 0
84436020 - - Not electrically operated 0 US 0
844390 - Parts:
84439010 - - Of screen printing machinery for the 5 0
manufacture of PCB/PWBs [ITA/2 (AS2)]
84439020 - - Other, for electrically operated machines 5 0
84439090 - - Other 5 0
8444 Machines for extruding, drawing, texturing or
cutting man-made textile materials.
- Electrically operated:
84440011 - - Machines for extruding 0 0
84440019 - - Other 0 0
- Not electrically operated:
84440021 - - Machines for extruding 0 0
84440029 - - Other 0 0

383
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8445 Machines for preparing textile fibres; spinning,
doubling or twisting machines and other machinery
for producing textile yarns; textile reeling or
winding (including weft-winding) machines and
machines for preparing textile yarns for use on the
machines of heading 84.46 or 84.47.
- Machines for preparing textile fibres:
844511 - - Carding machines:
84451110 - - - Electrically operated 0 0
84451120 - - - Not electrically operated 0 0
844512 - - Combing machines:
84451210 - - - Electrically operated 0 0
84451220 - - - Not electrically operated 0 0
844513 - - Drawing or roving machines:
84451310 - - - Electrically operated 0 0
84451320 - - - Not electrically operated 0 0
844519 - - Other:
84451910 - - - Electrically operated 0 0
84451920 - - - Not electrically operated 0 0
844520 - Textile spinning machines:
84452010 - - Electrically operated 0 0
84452020 - - Not electrically operated 0 0
844530 - Textile doubling or twisting machines:
84453010 - - Electrically operated 0 0
84453020 - - Not electrically operated 0 0
844540 - Textile winding (including weft-winding) or reeling
machines:
84454010 - - Electrically operated 0 CE25 0
84454020 - - Not electrically operated 0 CE25 0
844590 - Other:
- - Electrically operated:
84459011 - - - Warping or warp sizing machines 0 0
84459019 - - - Other 0 0
- - Not electrically operated:
84459021 - - - Warping or warp sizing machines 0 0
84459029 - - - Other 0 0
8446 Weaving machines (looms).
844610 - For weaving fabrics of a width not exceeding 30
cm:
84461010 - - Electrically operated 0 0
84461020 - - Not electrically operated 0 0

384
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- For weaving fabrics of a width exceeding 30 cm,
shuttle type:
84462100 - - Power looms 0 0
84462900 - - Other 0 0
84463000 - For weaving fabrics of a width exceeding 30 cm, 0 CH 0
shuttleless type
8447 Knitting machines, stitch-bonding machines and
machines for making gimped yarn, tulle, lace,
embroidery, trimmings, braid or net and machines
for tufting.
- Circular knitting machines:
844711 - - With cylinder diameter not exceeding 165 mm:
84471110 - - - Electrically operated 0 0
84471120 - - - Not electrically operated 0 0
844712 - - With cylinder diameter exceeding 165 mm:
84471210 - - - Electrically operated 0 0
84471220 - - - Not electrically operated 0 0
844720 - Flat knitting machines; stitch-bonding machines:
- - Electrically operated:
84472011 - - - Knitting machines 0 CN 0
84472019 - - - Other 0 CN 0
- - Not electrically operated:
84472021 - - - Knitting machines 0 CN 0
84472029 - - - Other 0 CN 0
844790 - Other:
84479010 - - Electrically operated 0 CH 0
84479020 - - Not electrically operated 0 CH 0
8448 Auxiliary machinery for use with machines of
heading 84.44, 84.45, 84.46 or 84.47 (for example,
dobbies, Jacquards, automatic stop motions,
shuttle changing mechanisms); parts and
accessories suitable for use solely or principally
with the machines of this heading or of heading
84.44, 84.45, 84.46 or 84.47 (for example,
spindles and spindle flyers, card clothing, combs,
extruding nipples, shuttles, healds and heald-
frames, hosiery needles).
- Auxiliary machinery for machines of heading
84.44, 84.45, 84.46 or 84.47
844811 - - Dobbies and Jacquards; card reducing,
copying, punching or assembling machines for use
therewith: -
- - Electrically operated:

385
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84481111 - - - - Dobbies and jacquards; card punching 5 0
machines for jacquards
84481119 - - - - Other 5 0
- - - Not electrically operated
84481121 - - - - Dobbies and jacquards; card punching 5 0
machines for jacquards
84481129 - - - - Other 5 0
844819 - - Other:
84481910 - - - Electrically operated 5 0
84481920 - - - Not electrically operated 5 0
84482000 - Parts and accessories of machines of heading 5 0
84.44 or their auxiliary machinery
- Parts and accessories of machines of heading
84.45 or their auxiliary machinery:
84483100 - - Card clothing 5 0
84483200 - - Of machines for preparing textile fibres, other 0 US 0
than card clothing
844833 - - Spindles, spindle flyers, spinning rings and ring
travellers:
84483310 - - - Spindles 5 0
84483390 - - - Other 5 0
84483900 - - Other 5 0
- Parts and accessories of weaving machines
(looms) or of their auxiliary machinery:
84484100 - - Shuttles 5 0
84484200 - - Reeds for looms, healds and heald-frames 5 0
844849 - - Other:
- - - Parts of electrically operated machines
84484911 - - - - Warp beam stands and creels 5 0
84484919 - - - - Other 5 0
- - - Parts of non-electrically operated machines:
84484921 - - - - Warp beam stands and creels 5 0
84484929 - - - - Other 5 0
- Parts and accessories of machines of heading
84.47 or their auxiliary machinery:
84485100 - - Sinkers, needles and other articles used in 5 0
forming stitches
84485900 - - Other 5 0
8449 Machinery for the manufacture or finishing of felt or
nonwovens in the piece or in shapes, including
machinery for making felt hats; blocks for making
hats.

386
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Electrically operated machinery:
84490011 - - Machinery for the manufacture or finishing of 5 0
felt in the piece or in shapes, including machinery
for making felt hats
84490019 - - Other 5 0
- Non-electrically operated machinery:
84490021 - - Machinery for the manufacture or finishing of 5 0
felt in the piece or in shapes, including machinery
for making felt hats
84490029 - - Other 5 0
- Other:
84490091 - - Parts of machines of subheading 8449.00.11 5 0
84490092 - - Parts of machines of subheading 8449.00.21 5 0
84490099 - - Other 5 0
8450 Household or laundry-type washing machines,
including machines which both wash and dry.
- Machines, each of a dry linen capacity not
exceeding 10 kg:
845011 - - Fully-automatic machines:
84501110 - - - Each of a dry linen capacity not exceeding 6 38 25 2011 CN,NZ,US 0
kg
84501120 - - - Each of a dry linen capacity exceeding 6 kg 38 25 2011 CN,NZ,US 0
845012 - - Other machines, with built-in centrifugal drier:
84501210 - - - Each of a dry linen capacity not exceeding 6 38 25 2011 CN,NZ,US 0
kg
84501220 - - - Each of a dry linen capacity exceeding 6 kg 38 25 2011 CN,NZ,US 0
845019 - - Other:
84501910 - - - Each of a dry linen capacity not exceeding 6 40 25 2011 CN,NZ 0
kg
84501920 - - - Each of a dry linen capacity exceeding 6 kg 40 25 2011 NZ 0
84502000 - Machines, each of a dry linen capacity exceeding 38 25 2010 NZ,US 0
10 kg
845090 - Parts:
84509010 - - Of goods of subheading 8450.20 38 25 2011 JP,NZ,US 0
84509020 - - Of goods of subheading 8450.11, 8450.12 or 38 25 2011 JP,NZ,US 0
8450.19

387
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8451 Machinery (other than machines of heading 84.50)
for washing, cleaning, wringing, drying, ironing,
pressing (including fusing presses), bleaching,
dyeing, dressing, finishing, coating or impregnating
textile yarns, fabrics or made up textile articles and
machines for applying the paste to the base fabric
or other support used in the manufacture of floor
coverings such as linoleum; machines for reeling,
unreeling, folding, cutting or pinking textile fabrics.
84511000 - Dry-cleaning machines 20 15 2009 CN 0
- Drying machines:
84512100 - - Each of a dry linen capacity not exceeding 10 30 15 2012 NZ,US 0
kg
84512900 - - Other 3 NZ,US 0
84513000 - Ironing machines and presses (including fusing 10 7 2010 0
presses)
845140 - Washing, bleaching or dyeing machines:
84514010 - - Bleaching or dyeing machines 10 7 2010 0
84514020 - - Washing machines 10 7 2010 0
84515000 - Machines for reeling, unreeling, folding, cutting or 0 US 0
pinking textile fabrics
845180 - Other machinery:
- - For domestic use:
84518011 - - - Dressing or finishing machines 10 8 2009 0
84518019 - - - Other 10 8 2009 0
- - Other:
84518091 - - - Dressing or finishing machines 10 8 2009 0
84518099 - - - Other 10 8 2009 0
845190 - Parts:
84519010 - - Of machines of a dry lines capacity not 10 0
exceeding 10 kg
84519090 - - Other 10 8 2008 0
8452 Sewing machines, other than book-sewing
machines of heading 84.40; furniture, bases and
covers specially designed for sewing machines;
sewing machine needles.
84521000 - Sewing machines of the household type 40 25 2010 0
- Other sewing machines:
84522100 - - Automatic units 10 8 2008 CN 0
84522900 - - Other 10 5 2009 0
84523000 - Sewing machine needles 20 15 2009 0
845240 - Furniture, bases and covers for sewing machines
and parts thereof:

388
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84524010 - - For the machinery of subheading 8452.10 30 25 2012 0
84524090 - - Other 10 8 2008 0
845290 - Other parts of sewing machines:
84529010 - - Of machinery of subheading 8452.10 30 25 2012 0
- - Other:
84529091 - - - Head parts and accessories 10 8 2008 0
84529092 - - - Arms, beds, foot, and pedals 10 8 2008 0
84529093 - - - For stands, flywheels and beltguards 10 8 2008 0
84529094 - - - Other, used in the manufacture of sewing 10 8 2008 0
machines
84529099 - - - Other 10 8 2008 0
8453 Machinery for preparing, tanning or working hides,
skins or leather or for making or repairing footwear
or other articles of hides, skins or leather, other
than sewing machines.
845310 - Machinery for preparing, tanning or working
hides, skins or leather:
- - Electrically operated:
84531011 - - - Machinery for preparing or tanning 0 0
84531019 - - - Other 0 CN 0
- - Not electrically operated:
84531021 - - - Machinery for preparing or tanning 0 0
84531029 - - - Other 0 0
845320 - Machinery for making or repairing footwear:
84532010 - - Electrically operated 5 CE25,CN 0
84532020 - - Not electrically operated 5 CE25,CN 0
845380 - Other machinery:
84538010 - - Electrically operated 5 0
84538020 - - Not electrically operated 5 0
84539000 - Parts 0 0
8454 Converters, ladles, ingot moulds and casting
machines, of a kind used in metallurgy or in metal
foundries.
84541000 - Converters 10 8 2008 0
845420 - Ingot moulds and ladles:
84542010 - - Ingot moulds 10 0
84542020 - - Ladles 10 0
84543000 - Casting machines 10 5 2009 0
84549000 - Parts 10 8 2008 0
8455 Metal-rolling mills and rolls therefor.
84551000 - Tube mills 5 0
- Other rolling mills:
389
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84552100 - - Hot or combination hot and cold 5 0
84552200 - - Cold 5 0
84553000 - Rolls for rolling mills 0 CN,US 0
84559000 - Other parts 5 CE25 0
8456 Machine-tools for working any material by removal
of material, by laser or other light or photon beam,
ultrasonic, electro-discharge, electro-chemical,
electron beam, ionic-beam or plasma arc
processes.
845610 - Operated by laser or other light or photon beam
processes:
84561010 - - Machines for working any material by removal 0 US 0
of material, by laser or other light or photon beam
in the production of semiconductor wafers;
lasercutters for cutting contacting tracks in
semiconductor production by laser beam
84561090 - - Other 0 0
84562000 - Operated by ultrasonic processes 0 0
84563000 - Operated by electro-discharge processes 0 0
- Other:
84569100 - - For dry-etching patterns on semiconductor 0 US 0
materials
845699 - - Other:
84569910 - - - Focused ion beam milling machine to produce 0 US 0
or repair masks and reticles for patterns on
semiconductor devices; apparatus for stripping or
cleaning semiconductor wafers
84569920 - - - Machine tools, numerically controlled, for 0 0
working any material by removal of material, by
plasma arc processes, for the manufacture of
PCB/PWBs [ITA/2 (AS2)]
84569930 - - - Apparatus for dry etching patterns on flat 0 0
panel display substrates [ITA/2 (AS2)]
84569940 - - - Wet processing equipment for the application 0 0
by immersion of electrochemical solutions,
whether or not for the purpose of removing
material on PCB/PWB substrates [ITA/2 (AS2)]
84569990 - - - Other 0 0
8457 Machining centres, unit construction machines
(single station) and multi-station transfer
machines, for working metal.
84571000 - Machining centres 0 0
84572000 - Unit construction machines (single station) 0 CN 0
84573000 - Multi-station transfer machines 0 CN 0

390
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8458 Lathes (including turning centres) for removing
metal.
- Horizontal lathes:
84581100 - - Numerically controlled 5 0
845819 - - Other:
84581910 - - - Having height of the centre not exceeding 300 15 CN 0
mm
84581990 - - - Other 10 8 2008 CN 0
- Other lathes:
84589100 - Numerically controlled 5 0
845899 - - Other:
84589910 - - - Having height of the centre not exceeding 300 15 0
mm
84589990 - - - Other 10 8 2008 0
8459 Machine-tools (including way-type unit head
machines) for drilling, boring, milling, threading or
tapping by removing metal, other than lathes
(including turning centres) of heading 84.58.
845910 - Way-type unit head machines:
84591010 - - Electrically operated 5 0
84591020 - - Not electrically operated 5 0
- Other drilling machines
84592100 - - Numerically controlled 5 0
845929 - - Other:
84592910 - - - Electrically operated 5 CN 0
84592920 - - - Not electrically operated 5 CN 0
- Other boring-milling machines:
84593100 - - Numerically controlled 5 0
845939 - - Other:
84593910 - - - Electrically operated 5 0
84593920 - - - Not electrically operated 5 0
845940 - Other boring machines:
84594010 - - Electrically operated 5 0
84594020 - - Not electrically operated 5 0
- Milling machines, knee-type:
84595100 - - Numerically controlled 5 0
845959 - - Other:
84595910 - - - Electrically operated 5 0
84595920 - - - Not electrically operated 5 0
- Other milling machines:
84596100 - - Numerically controlled 5 0

391
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
845969 - - Other:
84596910 - - - Electrically operated 5 0
84596920 - - - Not electrically operated 5 0
845970 - Other threading or tapping machines:
84597010 - - Electrically operated 10 8 2008 0
84597020 - - Not electrically operated 10 8 2008 0
8460 Machine-tools for deburring, sharpening, grinding,
honing, lapping, polishing or otherwise finishing
metal or cermets by means of grinding stones,
abrasives or polishing products, other than gear
cutting, gear grinding or gear finishing machines of
heading 84.61.
- Flat-surface grinding machines, in which the
positioning in any one axis can be set up to an
accuracy of at least 0.01 mm:
84601100 - - Numerically controlled 5 0
846019 - - Other:
84601910 - - - Electrically operated 5 0
84601920 - - - Not electrically operated 5 0
- Other grinding machines, in which the positioning
in any one axis can be set up to an accuracy of at
least 0.01 mm:
84602100 - - Numerically controlled 5 0
846029 - - Other:
84602910 - - - Electrically operated operated 5 0
84602920 - - - Not electrically operated operated 5 0
- Sharpening (tool or cutter grinding) machines:
846031 - - Numerically controlled:
84603110 - - - Machine tools, numerically controlled, for 5 0
sharpening carbide drilling bits with a shank
diameter not exceeding 3.175 mm, provided with
fixed collets and having a power not exceeding
0.74 kW [ITA/2 (AS2)]
84603190 - - - Other 5 0
846039 - - Other:
84603910 - - - Electrically operated operated 5 CN 0
84603920 - - - Not electrically operated operated 5 0
846040 - Honing or lapping machines:
84604010 - - Electrically operated operated 5 0
84604020 - - Not electrically operated operated 5 0
846090 - Other:
84609010 - - Electrically operated operated 5 0
84609020 - - Not electrically operated operated 5 0
392
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8461 Machine-tools for planing, shaping, slotting,
broaching, gear cutting, gear grinding or gear
finishing, sawing, cutting-off and other machine-
tools working by removing metal or cermets, not
elsewhere specified or included.
846120 - Shaping or slotting machines:
84612010 - - Electrically operated 5 CN 0
84612020 - - Not electrically operated 5 0
846130 - Broaching machines:
84613010 - - Electrically operated 5 0
84613020 - - Not electrically operated 5 0
846140 - Gear cutting, gear grinding or gear finishing
machines:
84614010 - - Electrically operated 5 CN 0
84614020 - - Not electrically operated 5 0
846150 - Sawing or cutting-off machines:
84615010 - - Electrically operated 5 0
84615020 - - Not electrically operated 5 0
846190 - Other:
- - Electrically operated:
84619011 - - - Planing machines 5 0
84619019 - - - Other 5 0
- - Not electrically operated:
84619091 - - - Planing machines 5 0
84619099 - - - Other 5 0
8462 Machine-tools (including presses) for working
metal by forging, hammering or die-stamping;
machine-tools (including presses) for working
metal by bending, folding, straightening, flattening,
shearing, punching or notching; presses for
working metal or metal carbides, not specified
above.
846210 - Forging or die-stamping machines (including
presses) and hammers:
84621010 - - Electrically operated 5 0
84621020 - - Not electrically operated 5 0
- Bending, folding, straightening or flattening
machines (including presses):
846221 - - Numerically controlled:
84622110 - - - Machines for bending, folding and 0 US 0
straightening semiconductor leads
84622190 - - - Other 5 0
846229 - - Other:

393
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - - Electrically operated:
84622911 - - - - Machines for bending, folding and 0 US 0
straightening semiconductor leads
84622919 - - - - Other 5 0
84622920 - - - Not electrically operated 5 0
- Shearing machines (including presses), other
than combined punching and shearing machines:
84623100 - - Numerically controlled 5 0
846239 - - Other:
84623910 - - - Electrically operated 5 0
84623920 - - - Not electrically operated 5 0
- Punching or notching machines (including
presses), including combined punching and
shearing machines
84624100 - - Numerically controlled 5 CN 0
846249 - - Other:
84624910 - - - Electrically operated 5 CN 0
84624920 - - - Not electrically operated 5 0
- Other:
84629100 - - Hydraulic presses 5 0
846299 - - Other:
84629910 - - - Machines for the manufacture of boxes, cans 5 0
and similar containers of tin plate, electrically
operated
84629920 - - - Machines for the manufacture of boxes, cans 5 0
and similar containers of tin plate, not electrically
operated
84629930 - - - Other presses for working metal or metal 5 0
carbides, electrically operated
84629940 - - - Other presses for working metal or metal 5 0
carbides, not electrically operated
84629950 - - - Other, electrically operated 5 0
84629960 - - - Other, not electrically operated 5 0
8463 Other machine-tools for working metal or cermets,
without removing material.
846310 - Draw-benches for bars, tubes, profiles, wire or
the like:
- - Electrically operated:
84631011 - - - Wire-drawing machines 5 0
84631019 - - - Other 5 0
84631020 - - Not electrically operated 5 0
846320 - Thread rolling machines:

394
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84632010 - - Electrically operated 5 0
84632020 - - Not electrically operated 5 0
846330 - Machines for working wire:
- - Electrically operated:
84633011 - - - Wire-drawing machines 5 0
84633019 - - - Other 5 0
84633020 - - Not electrically operated 5 0
846390 - Other:
- - Electrically operated:
84639011 - - - Riveting machines 5 0
84639019 - - - Other 5 0
- - Not electrically operated:
84639021 - - - Riveting machines 5 0
84639029 - - - Other 5 0
8464 Machine-tools for working stone, ceramics,
concrete, asbestos-cement or like mineral
materials or for cold working glass.
846410 - Sawing machines:
- - Electrically operated:
84641011 - - - For sawing monocrystal semiconductor boules 0 US 0
into slices, or wafers into chips
84641012 - - - Other, for working stone, ceramic, concrete, 5 0
asbestos-cement or like mineral materials
84641019 - - - Other 5 0
84641090 - - Other 5 0
846420 - Grinding or polishing machines:
- - Electrically operated:
84642011 - - - Grinding, polishing and lapping machines for 0 US 0
processing of semiconductor wafers
84642012 - - - Other, for working stone, ceramic, concrete, 5 0
asbestos-cement or like mineral materials
84642019 - - - Other 5 0
84642090 - - Other 5 0
846490 - Other:
- - Electrically operated:
84649011 - - - Dicing machines for scribing or scoring 0 CE25,US 0
semiconductor wafers
84649012 - - - Apparatus for wet etching, developing, 0 CE25,US 0
stripping or cleaning semiconductor wafers and flat
panel displays
84649013 - - - Other, for working stone, ceramic, concrete, 5 CE25 0
asbestos-cement or like mineral materials

395
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84649019 - - - Other 5 CE25 0
84649090 - - Other 5 CE25 0
8465 Machine-tools (including machines for nailing,
stapling, gluing or otherwise assembling) for
working wood, cork, bone, hard rubber, hard
plastics or similar hard materials.
846510 - Machines which can carry out different types of
machining operations without tool change between
such operations:
84651010 - - Electrically operated 10 8 2008 CN 0
84651020 - - Not electrically operated 10 8 2008 0
- Other
846591 - - Sawing machines:
84659110 - - - For scoring PCB/PWBs or PCB/PWB 10 0
substrates [ITA/2 (AS2)], electrically operated
84659120 - - - Other, electrically operated 10 0
84659190 - - - Other 10 0
846592 - - Planing, milling or moulding (by cutting)
machines:
84659210 - - - For routing PCB/PWBs or PCB/PWB 10 0
substrates, accepting router bits with a shank
diameter not exceeding 3.175 mm, for scoring
PCB/PWBs or PCB/PWB substrates [ITA/2 (AS2)]
84659220 - - - Other, electrically operated 10 0
84659290 - - - Other 10 0
846593 - - Grinding, sanding or polishing machines:
84659310 - - - Electrically operated 10 0
84659320 - - - Not electrically operated 10 0
846594 - - Bending or assembling machines:
84659410 - - - Electrically operated 10 0
84659420 - - - Not electrically operated 10 0
846595 - - Drilling or morticing machines:
84659510 - - - Drilling machines for the manufacture of 10 0
PCB/PWBs, with a spindle speed exceeding
50,000 rpm and accepting drill bits of a shank
diameter not exceeding 3.175 mm [ITA/2 (AS2)]
84659520 - - - Morticing machines, electrically operated 10 0
84659530 - - - Other, electrically operated 10 0
84659590 - - - Other 10 0
846596 - - Splitting, slicing or paring machines:
84659610 - - - Electrically operated 10 0
84659620 - - - Not electrically operated 10 0
846599 - - Other:
396
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84659910 - - - Woodworking presses, electrically operated 10 0
84659920 - - - Woodworking presses, not electrically 10 0
operated
84659930 - - - Lathes, electrically operated 10 0
84659940 - - - Lathes, not electrically operated 10 0
84659950 - - - Machines for deburring the surfaces of 10 0
PCB/PWBs during manufacturing; for scoring
PCB/PWBs or PCB/PWB substrates; laminating
presses for the manufacture of PCB/PWBs [ITA/2
(AS2)]
84659960 - - - Other, electrically operated 10 0
84659990 - - - Other 10 0
8466 Parts and accessories suitable for use solely or
principally with the machines of headings 84.56 to
84.65, including work or tool holders, self-opening
dieheads, dividing heads and other special
attachments for machine-tools; tool holders for any
type of tool for working in the hand.
846610 - Tool holders and self-opening dieheads:
84661010 - - For the machine-tools of subheadings 0 CN 0
8456.99.20, 8456.99.30, 8456.99.40, 8460.31.10,
8465.91.10, 8465.92.10, 8465.95.10 and
8465.99.50 [ITA/2 (AS2])
84661020 - - For machines for sawing monocrystal 0 US 0
semiconductor boules into slices, or wafers into
chips; parts of dicing machines for scribing or
scoring semiconductor wafers; parts for
lasercutters for cutting tracks in semiconductor
production by laser beam; parts of machines for
bending, folding and straightening semiconductor
leads
84661090 - - Other 0 CN 0
846620 - Work holders:
84662010 - - For the machine-tools of subheadings 0 0
8456.99.20, 8456.99.30, 8456.99.40, 8460.31.10,
8465.91.10, 8465.92.10, 8465.95.10 and
8465.99.50 [ITA/2 (AS2)]
84662020 - - For machines for sawing monocrystal 0 US 0
semiconductor boules into slices, or wafers into
chips; parts of dicing machines for scribing or
scoring semiconductor wafers; parts of
lasercutters for cutting contacting tracks in
semiconductor production by laser beam; parts of
machines for bending, folding and straightening
semiconductor leads

397
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84662030 - - For apparatus for wet etching, developing, 0 US 0
stripping or cleaning semiconductor wafers and flat
panel displays
84662090 - - Other 0 0
846630 - Dividing heads and other special attachments for
machine-tools:
84663010 - - For the machine-tools of subheadings 0 0
8456.99.20, 8456.99.30, 8456.99.40, 8460.31.10,
8465.91.10, 8465.92.10, 8465.95.10 and
8465.99.50 [ITA/2 (AS2)]
84663020 - - For machines for sawing monocrystal 0 US 0
semiconductor boules into slices, or wafers into
chips; parts of dicing machines for scribing or
scoring semiconductor wafers; parts of
lasercutters for cutting contacting tracks in
semiconductor production by laser beam; parts of
machines for bending, folding and straightening
semiconductor leads; parts of apparatus for
stripping or cleaning semiconductor wafers
84663030 - - For apparatus for wet etching, developing, 0 US 0
stripping or cleaning semiconductor wafers and flat
panel displays
84663090 - - Other 0 0
- Other:
846691 - - For machines of heading 84.64:
84669110 - - - Parts of machines for sawing monocrystal 0 US 0
semiconductor boules into slices, or wafers into
chips; parts of grinding, polishing and lapping
machines for processing of semiconductor wafers;
parts of dicing machines for scribing or scoring
semiconductor wafers; parts of apparatus for wet
etching, developing, stripping or cleaning
semiconductor wafers and flat panel displays
84669190 - - - Other 0 0
846692 - - For machines of heading 84.65:
84669210 - - - For machines of subheading 8465.91.10, 0 0
8465.92.10, 8465.95.10 or 8465.99.50 [ITA/2
(AS2)]
84669290 - - - Other 0 0
846693 - - For machines of headings 84.56 to 84.61:
84669310 - - - For machines of subheadings 8456.10.10, 0 US 0
8456.91.00 and 8456.99.10
84669320 - - - For machines of subheadings 8456.99.20, 0 0
8456.99.30, 8456.99.40 and 8460.31.10 [ITA/2
(AS2)]

398
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84669330 - - - Jigs and fixtures used only for the assembly of 0 0
road vehicles
84669390 - - - Other 0 0
846694 - - For machines of heading 84.62 or 84.63:
84669410 - - - Jigs and fixtures used only for the assembly of 0 CE25 0
road vehicles
84669420 - - - Parts of machines for bending, folding and 0 CE25,US 0
straightening semiconductor leads
84669490 - - - Other 0 CE25 0
8467 Tools for working in the hand, pneumatic,
hydraulic or with self-contained electric or non-
electric motor.
- Pneumatic:
846711 - - Rotary type (including combined rotary-
percussion):
84671110 - - - Drilling or boring machines 5 CN 0
84671120 - - - Grinding machines 5 CN 0
84671190 - - - Other 5 CN 0
846719 - - Other:
84671910 - - - Drilling or boring machines 5 CN 0
84671920 - - - Concrete vibrators 5 0
84671990 - - - Other 5 CN 0
- With self-contained electric motor:
84672100 - - Drills of all kinds 10 0
84672200 - - Saws 10 0
846729 - - Other:
84672910 - - - Grinders 10 0
84672990 - - - Other 10 0
- Other tools:
84678100 - - Chain saws 5 0
846789 - - Other:
84678910 - - - Circular saws; concrete vibrators; grinding 5 CN 0
machines
84678990 - - - Other 5 CN 0
- Parts:
84679100 - - Of chain saws 5 0
84679200 - - Of pneumatic tools 5 0
84679900 - - Other 5 CN 0
8468 Machinery and apparatus for soldering, brazing, or
welding, whether or not capable of cutting, other
than those of heading 85.15; gas-operated surface
tempering machines and appliances.

399
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84681000 - Hand-held blow pipes 5 0
846820 - Other gas-operated machinery and apparatus:
84682010 - - Hand-operated gas welding, brazing or cutting 5 0
appliances for metal
84682090 - - Other 5 0
84688000 - Other machinery and apparatus 0 US 0
846890 - Parts:
- - Of hand-operated gas welding, brazing or
cutting appliances for metal:
84689011 - - - Of goods of subheadings 8468.10.00 5 0
84689012 - - - Of goods of subheading 8468.20.10 5 0
84689090 - - Other 5 0
8469 Typewriters other than printers of heading 84.71;
word-processing machines.
- Automatic typewriters and word-processing
machines:
84691100 - - Word-processing machines 0 US 0
84691200 - - Automatic typewriters 0 0
84692000 - Other typewriters, electric 0 0
84693000 - Other typewriters, non-electric 0 0
8470 Calculating machines and pocket-size data
recording, reproducing and displaying machines
with calculating functions; accounting machines,
postage-franking machines, ticket-issuing
machines and similar machines, incorporating a
calculating device; cash registers.
84701000 - Electronic calculators capable of operation 5 0 2010 US 0
without an external source of electric power and
pocket-size data recording, reproducing and
displaying machines with calculating functions
- Other electronic calculating machines:
84702100 - - Incorporating a printing device 5 0 2010 US 0
84702900 - - Other 5 0 2010 US 0
84703000 - Other calculating machines 5 0 2010 US 0
84704000 - Accounting machines 5 0 2010 US 0
84705000 - Cash registers 5 0 2010 US 0
847090 - Other:
84709010 - - Postage-franking machines 5 0 2010 US 0
84709090 - - Other 5 0 2010 US 0

400
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8471 Automatic data processing machines and units
thereof; magnetic or optical readers, machines for
transcribing data onto data media in coded form
and machines for processing such data, not
elsewhere specified or included.
84711000 - Analogue or hybrid automatic data processing 0 US 0
machines
847130 - Portable digital automatic data processing
machines, weighing not more than 10 kg,
consisting of at least a central processing unit, a
keyboard and a display:
84713010 - - Palmtop 10 0 2012 US 0
84713020 - - Laptop 10 0 2012 US 0
84713090 - - Other 10 0 2012 US 0
- Other digital automatic data processing machines:
847141 - - Comprising in the same housing at least a
central processing unit and an input and output
unit, whether or not combined:
84714110 - - - Personal computers excluding portable 10 0 2012 US 0
computers
84714190 - - - Other 10 0 2012 US 0
847149 - - Other, presented in the form of systems:
84714910 - - - Personal computers excluding portable 10 0 2012 US 0
computers
84714990 - - - Other 10 0 2012 US 0
847150 -Digital processing units other than those of sub-
heading 8471.41 or 8471.49, whether or not
containing in the same housing one or two of the
following types of unit : storage units, input units,
output units
84715010 - - Processing units for personal and portable 10 0 2012 US 0
computers
84715090 - - Other 10 0 2012 US 0
847160 - Input or output units, whether or not containing
storage units in the same housing:
84716011 - - Dot matrix printers 10 0 2012 CN,US 0
84716012 - - Ink-jet printers 10 0 2012 CN,US 0
84716013 - - Laser printers 10 0 2012 CN,US 0
84716019 - - Other printers 10 0 2012 CN,US 0
84716021 - - Computer terminals or monitors, colour, 10 0 2012 US 0
excluding closed circuit television monitors
84716029 - - Other computer terminals or monitors, excluding 10 0 2012 US 0
closed circuit television monitors
84716030 - - Computer keyboards 10 0 2012 US 0
401
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84716040 - - X-Y coordinate input devices, including mouse, 10 0 2012 US 0
light pens, joysticks, track balls, and touch
sensitive screens
84716050 - - Plotters whether input or output units of heading 10 0 2012 US 0
84.71 or drawing or drafting machines of heading
90.17
84716060 - - Projection type flat panel display units used with 10 0 2012 US 0
automatic data processing machines which can
display digital information generated by the central
processing unit
84716090 - - Other 10 0 2012 US 0
847170 - Storage units:
84717010 - - Floppy disk drives 10 0 2012 US 0
84717020 - - Hard disk drives 10 0 2012 US 0
84717030 - - Tape drives 10 0 2012 US 0
84717040 - - Optical disk drives, including CD-ROM drives, 10 0 2012 US 0
DVD drives and CD-R drives
84717050 - - Proprietary format storage devices including 10 0 2012 US 0
media therefor for automatic data processing
machines, with or without removable media and
whether magnetic, optical or other technology,
including Bernoulli Box, Syquest, or Zipdrive
cartridge storage units
- - Other:
84717091 - - - Backup management systems 10 0 2012 US 0
84717099 - - - Other 10 0 2012 US 0
847180 - Other units of automatic data processing
machines:
84718010 - - Control units 10 0 2012 US 0
84718020 - - Adaptor units 10 0 2012 US 0
84718030 - - Gateways including VoIP 10 0 2012 US 0
84718040 - - Data routers 10 0 2012 US 0
84718050 - - Wireless bridges and routers 10 0 2012 US 0
84718060 - - Firewalls 10 0 2012 US 0
84718070 - - Sound cards and video cards 10 0 2012 US 0
84718090 - - Other 10 0 2012 US 0
847190 - Other:
84719010 - - Bar code readers 10 0 2012 US 0
84719020 - - Optical character readers, document or image 10 0 2012 US 0
scanners

402
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84719030 - - Card readers, card punches; tabulators; 10 0 2012 US 0
statistical machines of a kind operated in
conjunction with punched card; computer
peripheral units
84719040 - - Other auxiliary machines for use with statistic 10 0 2012 US 0
machines
84719090 - - Other 10 0 2012 US 0
8472 Other office machines (for example, hectograph or
stencil duplicating machines, addressing
machines, automatic banknote dispensers, coin-
sorting machines, coin-counting or wrapping
machines, pencil-sharpening machines,
perforating or stapling machines).
847210 - Duplicating machines:
84721010 - - Electrically operated 5 0
84721020 - - Not electrically operated 5 0
847220 - Addressing machines and address plate
embossing machines:
84722010 - - Electrically operated 5 0
84722020 - - Not electrically operated 5 0
847230 - Machines for sorting or folding mail or for
inserting mail in envelopes or bands, machines for
opening, closing or sealing mail and machines for
affixing or cancelling postage stamps:
84723010 - - Electrically operated 5 0
84723020 - - Not electrically operated 5 0
847290 - Other:
84729010 - - Automatic teller machines 5 0 2012 US 0
84729020 - - Electronic fingerprint identification system 5 0
84729030 - - Other, electrically operated 5 0
84729090 - - Other, not electrically operated 5 0
8473 Parts and accessories (other than covers, carrying
cases and the like) suitable for use solely or
principally with machines of headings 84.69 to
84.72.
847310 - Parts and accessories of the machines of
heading 84.69:
84731010 - - Printed circuit assemblies for word-processing 0 US 0
84731090 - - Other 0 0
- Parts and accessories of the machines of
heading 84.70:
84732100 - - Of electronic calculating machines of 0 US 0
subheading 8470.10.00, 8470.21.00 or 8470.29.00

403
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84732900 - - Other 0 US 0
847330 - Parts and accessories of the machines of
heading 84.71:
84733010 - - Assembled printed circuit boards 10 0 2012 CN,US 0
84733020 - - Black ink-filled cartridges for computer printers 10 0 2012 CN,US 0
84733090 - - Other 10 0 2012 CN,US 0
847340 - Parts and accessories of the machines of
heading 84.72:
- - For electrically operated machines:
84734011 - - - Parts including printed circuit assemblies for 0 US 0
automatic teller machines
84734019 - - - Other 0 0
84734020 - - For non-electrically operated machines 0 0
847350 - Parts and accessories equally suitable for use
with machines of two or more of the headings
84.69 to 84.72:
- - For electrically operated machines:
84735011 - - - Suitable for use of machines with heading 10 0 2012 CN,US 0
84.71
84735019 - - - Other 0 US 0
- - For non-electrically operated machines
84735021 - - - Suitable for use of machines with heading 5 0 2010 US 0
84.71
84735029 - - - Other 0 CN,US 0
8474 Machinery for sorting, screening, separating,
washing, crushing, grinding, mixing or kneading
earth, stone, ores or other mineral substances, in
solid (including powder or paste) form; machinery
for agglomerating, shaping or moulding solid
mineral fuels, ceramic paste, unhardened
cements, plastering materials or other mineral
products in powder or paste form; machines for
forming foundry moulds of sand.
847410 - Sorting, screening, separating or washing
machines:
84741010 - - Electrically operated 5 CN 0
84741020 - - Not electrically operated 5 CN 0
847420 - Crushing or grinding machines:
- - Electrically operated:
84742011 - - - For stone 5 CE25,CN 0
84742019 - - - Other 5 CE25,CN 0
- - Not electrically operated:
84742021 - - - For stone 5 CE25,CN 0

404
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84742029 - - - Other 5 CE25,CN 0
- Mixing or kneading machines:
847431 - - Concrete or mortar mixers:
84743110 - - - Electrically operated 5 CN 0
84743120 - - - Not electrically operated 5 0
847432 - - Machines for mixing mineral substances with
bitumen:
- - - Electrically operated:
84743211 - - - - Machines for mixing mineral substances with 5 0
bitumen, having capacity not exceeding 80 t/hr
84743219 - - - - Other 5 0
- - - Not electrically operated:
84743221 - - - - Machines for mixing mineral substances with 5 0
bitumen, having capacity not exceeding 80 t/hr
84743229 - - - - Other 5 0
847439 - - Other:
84743910 - - - Electrically operated 5 CN 0
84743920 - - - Not electrically operated 5 CN 0
847480 - Other machinery:
84748010 - - Electrically operated 5 CE25 0
84748020 - - Not electrically operated 5 CE25 0
847490 - Parts:
84749010 - - Of electrically operated machines 0 CE25,CN,US 0
84749020 - - Of non-electrically operated machines 0 CE25,CN,US 0
8475 Machines for assembling electric or electronic
lamps, tubes or valves or flashbulbs, in glass
envelopes; machines for manufacturing or hot
working glass or glassware.
847510 - Machines for assembling electric or electronic
lamps, tubes or valves or flashbulbs, in glass
envelopes:
84751010 - - Electrically operated 0 0
84751020 - - Not electrically operated 0 0
- Machines for manufacturing or hot working glass
or glassware:
84752100 - - Machines for making optical fibres and preforms 0 0
thereof
84752900 - - Other 0 0
847590 - Parts:
84759010 - - Of electrically operated machines 0 0
84759020 - - Of non-electrically operated machines 0 0

405
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8476 Automatic goods-vending machines (for example,
postage stamp, cigarette, food or beverage
machines), including money-changing machines. -
- Automatic beverage-vending machines:
84762100 - - Incorporating heating or refrigerating devices 10 8 2008 0
84762900 - - Other 10 8 2008 0
- Other machines:
84768100 - - Incorporating heating or refrigerating devices 10 8 2008 0
84768900 - - Other 10 8 2008 0
847690 - Parts:
84769010 - - Of electrically operated machines incorporating 10 8 2008 0
heating or refrigerating devices 8476.90.90
84769090 - - Other 10 8 2008 0
8477 Machinery for working rubber or plastics or for the
manufacture of products from these materials, not
specified or included elsewhere in this Chapter.
847710 - Injection-moulding machines:
84771010 - - For moulding rubber 0 0
- - For moulding plastics:
84771031 - - - P.V.C. injection moulding machines 0 0
84771032 - - - Encapsulation equipment for assembly of 0 US 0
semiconductors
84771039 - - - Other 0 0
847720 - Extruders:
84772010 - - For extruding rubber 0 CE25 0
84772020 - - For extruding plastics 0 CE25 0
847730 - Blow moulding machines:
84773010 - - For moulding rubber 0 0
84773020 - - For moulding plastics 0 0
847740 - Vacuum moulding machines and other
thermoforming machines:
84774010 - - For moulding or forming rubber 0 0
- - For moulding or forming plastics:
84774021 - - - Encapsulation equipment for assembly of 0 US 0
semiconductors
84774029 - - - Other 0 0
- Other machinery for moulding or otherwise
forming:
84775100 For moulding or retreading pneumatic tyres or for 0 0
moulding or otherwise forming inner tubes
847759 - - Other:
84775910 - - - For rubber 0 0

406
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - - For plastics:
84775921 - - - - Machinery for assembling central processing 0 0
unit (CPU) daughter boards in plastic cases or
housings [ITA/2 (AS2)]
84775922 - - - - Encapsulation equipment for assembly of 0 US 0
semiconductors
84775929 - - - - Other 0 0
847780 - Other machinery:
84778010 - - For rubber, electrically operated 0 0
84778020 - - For rubber, not electrically operated 0 0
- - For plastics, electrically operated:
84778031 - - - Lamination presses for the manufacture of 0 0
PCB/PWBs [ITA/2 (AS2)]
84778039 - - - Other 0 0
84778040 - - For plastics, not electrically operated 0 0
847790 - Parts:
84779010 - - Of electrically operated machines for working 0 CH 0
rubber or for the manufacture of products from
rubber
84779020 - - Of non-electrically operated machines for 0 CH 0
working rubber or for the manufacture of products
from rubber
- - Of electrically operated machines for working
plastics or for the manufacture of products from
plastic materials:
84779031 - - - Parts of encapsulation equipment for 0 CH,US 0
assembly of semiconductors
84779032 - - - Parts of lamination presses for the 0 CH 0
manufacture of PCB/PWBs; parts for machinery
for assembling central processing unit (CPU)
daughter boards in plastic cases or housings
[ITA/2 (AS)]
84779039 - - - Other 0 CH 0
84779040 - - Of non-electrically machines for working 0 CH 0
plastics or for the manufacture of products from
plastic materials
8478 Machinery for preparing or making up tobacco, not
specified or included elsewhere in this Chapter.
847810 - Machinery:
- - Electrically operated:
84781011 - - - Cigar or cigarette making machines 3 0
84781019 - - - Other 3 0
- - Not electrically operated:

407
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84781021 - - - Cigar or cigarette making machines 3 0
84781029 - - - Other 3 0
847890 - Parts:
84789010 - - Of electrically operated machines 3 0
84789020 - - Of non-electrically operated machines 3 0
8479 Machines and mechanical appliances, having
individual functions, not specified or included
elsewhere in this Chapter.
847910 - Machinery for public works, building or the like:
84791010 - - Electrically operated 0 CE25,US 0
84791020 - - Not electrically operated 0 CE25,US 0
847920 - Machinery for the extraction or preparation of
animal or fixed vegetable fats or oils:
- - Electrically operated:
84792011 - - - Machinery for making palm oil 5 0
84792019 - - - Other 5 CN 0
- - Not electrically operated:
84792021 - - - Machinery for making palm oil 5 0
84792029 - - - Other 5 CN 0
847930 - Presses for the manufacture of particle board or
fibre building board of wood or other ligneous
materials and other machinery for treating wood or
cork:
84793010 - - Electrically operated 5 0
84793020 - - Not electrically operated 5 0
847940 - Rope or cable-making machines:
84794010 - - Electrically operated 5 0
84794020 - - Not electrically operated 5 0
847950 - Industrial robots, not elsewhere specified or
included:
84795010 - - Automated machines for transport, handling 0 US 0
and storage of semiconductor wafers, wafer
cassettes, wafer boxes and other materials for
semiconductor devices
84795090 - - Other 0 0
84796000 - Evaporative air coolers 10 0 2012 0
- Other machines and mechanical appliances:
847981 - - For treating metal, including electric wire coil-
winders:
84798110 - - - Electrically operated 10 0 2012 0
84798120 - - - Not electrically operated 10 0 2012 0

408
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
847982 - - Mixing, kneading, crushing, grinding, screening,
sifting, homogenising, emulsifying or stirring
machines:
- - - Electrically operated:
84798211 - - - - Apparatus for the regeneration of chemical 5 0
solutions used in the manufacture of PCB/PWBs
[ITA/2 (AS2)]
84798212 - - - - Machinery for the manufacture of medicine or 5 0
for laboratory use
84798219 - - - - Other 5 0
- - - Not electrically operated:
84798221 - - - - Apparatus for the regeneration of chemical 5 0
solutions used in the manufacture of PCB/PWBs
[ITA/2 (AS2)]
84798229 - - - - Other 5 0
847989 - - Other:
84798910 - - - Apparatus for growing or pulling monocrystal 0 CA,CE25,CN,US 0
semiconductor boules; apparatus for wet etching,
developing, stripping or cleaning semiconductor
wafers and flat panel displays; die attach
apparatus, tape automated bonders, wire bonders
and encapsulation equipment for assembly of
semiconductors; epitaxial deposition machines for
semiconductor wafers; spinners for coating
photographic emulsions on semiconductor wafers;
automated machines for transport, handling and
storage of semiconductor wafers, wafer cassettes,
wafer boxes and other materials for semiconductor
devices

409
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84798920 - - - Chemical vapour deposition apparatus for flat 0 CA,CE25,CN,US 0
panel display production; automated machines for
the transport, handling and storage of PCB/PWBs
or PCAs; lamination presses for the manufacture
of PCB/PWBs; machinery for assembling central
processing unit (CPU) daughter boards in plastic
cases or housings; apparatus for the regeneration
of chemical solutions used in the manufacture of
PCB/PWBs; spinners for coating photosensitive
emulsions on flat panel display substrates;
equipment for mechanically cleaning the surfaces
of PCB/PWBs during manufacturing; automated
machines for the placement or the removal of
components or contact elements on
semiconductor materials, PCB/PWBs or other
substrates; registration equipment for the
alignment of PCB/PWBs or PCAs in the
manufacturing process; apparatus for spot
application of liquids, soldering pastes, solder ball,
adhesives or sealants to PCB/PWBs or their
components; apparatus for the application of dry
film or liquid photo resist, photosensitive layers,
soldering pastes, solder or adhesive materials on
PCB/PWB substrates or their components;
equipment for the removal of dust particles or the
elimination of electrostatic charge during the
manufacture of PCB/PWBs or PCAs; wet
processing equipment for the application by
immersion of chemical or electrochemical
solutions, whether or not for the purpose of
removing material on PCB/PWB substrates;
apparatus for physical deposition on flat panel
display substrates
84798930 - - - Other, electrically operated 0 CA,CE25,CN,US 0
84798940 - - - Other, not-electrically operated 0 CA,CE25,CN,US 0
847990 - Parts:
84799010 - - Of goods of subheading 8479.89.10 0 CA,CE25,US 0
84799020 - - Of goods of subheading 8479.89.20 0 CA,CE25,US 0
84799030 - - Of other electrically operated machines 0 CA,CE25,US 0
84799040 - - Of non-electrically operated machines 0 CA,CE25,US 0
8480 Moulding boxes for metal foundry; mould bases;
moulding patterns; moulds for metal (other than
ingot moulds), metal carbides, glass, mineral
materials, rubber or plastics.
84801000 - Moulding boxes for metal foundry 5 0
84802000 - Mould bases 5 0

410
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84803000 - Moulding patterns 5 0
- Moulds for metal or metal carbides:
84804100 - - Injection or compression types 5 0
84804900 - - Other 5 0
84805000 - Moulds for glass 5 0
848060 - Moulds for mineral materials:
84806010 - - Moulds for concrete 5 0
84806090 - - Other 5 0
- Moulds for rubber or plastics:
848071 - - Injection or compression types:
84807110 - - - Moulds for the manufacture of soles 3 US 0
84807120 - - - Moulds for manufacture of semiconductor 0 US 0
devices
84807190 - - - Other 0 US 0
848079 - - Other:
84807910 - - - Moulds for the manufacture of soles 5 0
84807990 - - - Other 5 0
8481 Taps, cocks, valves and similar appliances for
pipes, boiler shells, tanks, vats or the like,
including pressure-reducing valves and
thermostatically controlled valves.
848110 - Pressure-reducing valves
84811010 - - Of iron or steel 5 CN 0
- - Of copper or copper alloys:
84811021 - - - Of 25 mm or less in internal diameter 5 CN 0
84811022 - - - Of more than 25 mm in internal diameter 5 0
84811030 - - Of other metals 5 CN 0
- - Of plastic:
84811041 - - - Of not less than 10 mm and not exceeding 25 5 0
mm in internal diameter
84811049 - - - Other 5 0
84811090 - - Other 5 CN 0
848120 - Valves for oleohydraulic or pneumatic
transmissions:
- - Of iron or steel:
84812011 - - - Magnetic valves for doors of passenger cars 5 0
or buses
84812019 - - - Other 5 0
- - Of copper or copper alloys
84812021 - - - Of 25 mm or less in internal diameter 5 0
84812022 - - - Exceeding 25 mm in internal diameter 5 0
84812030 - - Of other metals 5 0
411
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - Of plastics:
84812041 - - - Of not less than 10 mm and not exceeding 25 5 0
mm in internal diameter
84812049 - - - Other 5 0
84812090 - - Other 5 0
848130 - Check (nonreturn) valves
- - Of iron or steel:
84813011 - - - Cast valves of swing check-valve type with a 5 0
diameter of valve inlet of 40 mm to 600 mm
84813019 - - - Other 5 0
- - Of copper or copper alloys:
84813021 - - - Of 25 mm or less in internal diameter 5 0
84813022 - - - Exceeding 25 mm in internal diameter 5 0
84813023 - - - Other cast valves of swing check-valve type 5 0
with a diameter of valve inlet of 40 mm to 600 mm
84813029 - - - Other 5 0
- - Of other metals:
84813031 - - - Cast valves of swing check-valve type with a 5 0
diameter of valve inlet of 40 mm to 600 mm
84813039 - - - Other 5 0
- - Of plastics:
84813041 - - - Of not less than 10 mm and not more than 25 5 0
mm in internal diameter
84813042 - - - Cast valves of swing check-valve type with a 5 0
diameter of valve inlet of 40 mm to 600 mm
84813049 - - - Other 5 0
- - Other:
84813091 - - - Cast valves of swing check-valve type with a 5 0
diameter of valve inlet of 40 mm to 600 mm
84813099 - - - Other 5 0
848140 - Safety or relief valves:
84814010 - - Of iron or steel alloys 10 5 2009 0
- - Of copper or copper alloys:
84814021 - - - Not exceeding 25 mm in internal diameter 10 5 2009 0
84814022 - - - Exceeding 25 mm in internal diameter 10 5 2009 0
84814029 - - - Other 10 5 2009 0
84814030 - - Of other metals 10 5 2009 0
- - Of plastics:
84814041 - - - Of not less than 10 mm and not exceeding 25 10 5 2009 0
mm in internal diameter
84814049 - - - Other 10 5 2009 0
84814090 - - Other 10 5 2009 0

412
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
848180 - - Other appliances:
- - Valves for inner tubes:
84818011 - - - Of copper or copper alloys 5 CE25,CN 0
84818012 - - - Of other materials tyres 5 CE25,CN 0
- - Valves for tubeless
84818013 - - - Of copper or copper alloys 5 CE25 0
84818014 - - - Of other materials 5 CE25 0
- - LPG cylinder valves of copper or copper alloys,
having the following dimensions:
84818021 - - - Having inlet and outlet internal diameters not 5 CE25 0
exceeding 2.5 cm
84818022 - - - Having inlet or outlet internal diameter 5 CE25 0
exceeding 2.5 cm
84818030 - - Cocks or valves, whether or not fitted with piezo- 5 CE25,CN 0
electric igniters for gas stoves and ranges
84818040 - - Soda water bottle valves; gas operated beer 5 CE25,CN 0
dispensing units
84818050 - - Mixing taps and valves 20 CE25,CN 0
84818060 - - Water pipeline valves 15 CE25,CN 0
84818070 - - Hog nipple waterers 20 15 2010 CE25 0
84818085 - - Nipple joint valves 10 CE25,CN 0
- - Other:
84818091 - - - Ball valves 10 CE25,CN 0
- - - Gate valves, manually operated, of iron or
steel, having the following dimensions:
84818092 - - - - Having inlet and outlet internal diameters of 5 CE25,CN 0
more than 5 cm but not more than 40 cm
84818093 - - - - Having inlet and outlet internal diameters of 5 CE25,CN 0
more than 40 cm
84818094 - - - Manifold valves 5 CE25,CN 0
84818095 - - - Pneumatically controlled valves 5 CE25,CN 0
- - - Other valves of plastics, having the following
dimensions:
84818096 - - - - Having inlet and outlet diameters of not less 5 CE25,CN 0
than 1 cm but not more than 2.5 cm
84818097 - - - - Having inlet and outlet diameters of not less 5 CE25,CN 0
than 1 cm but more than 2.5 cm
84818098 - - - Other, operated by hand, weighing less than 3 20 10 2012 CE25,CN 0
kg, surface treated or made of stainless steel or
nickel
84818099 - - - Other 20 10 2012 CE25,CN 0
848190 - Parts:

413
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84819010 - - Housings for sluice or gate valves with inlet or 5 0
outlet of an internal diameter exceeding 50 mm but
not exceeding 400 mm
- - For taps, cocks, valves (excluding inner tube
valves and valves for tubeless tyres) and similar
appliances of 25 mm or less in internal diameter:
84819021 - - - Bodies, for water taps 10 0
84819022 - - - Bodies, for liquefied petroleum gas (LPG) 5 0
cylinder valves
84819023 - - - Bodies, other 5 0
84819029 - - - Other 5 0
84819030 - - Valve bodies or stems of inner tube or tubeless 5 0
tyre valves
84819040 - - Valve cores of inner tube or tubeless tyre valves 5 0
84819090 - - Other 5 CN 0
8482 Ball or roller bearings.
84821000 - Ball bearings 5 0
84822000 - Tapered roller bearings, including cone and 5 0
tapered roller assemblies
84823000 - Spherical roller bearings 5 0
84824000 - Needle roller bearings 5 0
84825000 - Other cylindrical roller bearings 5 0
84828000 - Other, including combined ball/roller bearings 5 0
- Parts:
84829100 - - Balls, needles and rollers 0 0
84829900 - - Other 0 0
8483 Transmission shafts (including cam shafts and
crank shafts) and cranks; bearing housings and
plain shaft bearings; gears and gearing; ball or
roller screws; gear boxes and other speed
changers, including torque converters; flywheels
and pulleys, including pulley blocks; clutches and
shaft couplings (including universal joints).
848310 - Transmission shafts (including cam shafts and
crank shafts) and cranks:
84831010 - - For earth moving machinery 20 0
- - For engines of vehicles of Chapter 87:
84831021 - - - For engines of vehicles of heading 87.01 20 US 0
except 8701.10 or 8701.90
84831022 - - - For engines of vehicles of subheading 20 US 0
8701.10 or 8701.90 (for agricultural purposes)
84831023 - - - For engines of vehicles of heading 87.11 30 20 2012 JP,US 0
84831024 - - - For engines of other vehicles of Chapter 87 20 JP,US 0

414
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - For marine propulsion engines:
84831031 - - - Of an output not exceeding 22.38 kW 10 US 0
84831039 - - - Other 0 US 0
84831090 - - Other 20 0
848320 - Bearing housings, incorporating ball or roller
bearings:
84832010 - - For earth moving machinery 20 15 2009 0
84832020 - - For motor vehicles 15 0
84832090 - - Other 20 15 2009 0
848330 - Bearing housings, not incorporating ball or roller
bearings, plain shaft bearings:
84833010 - - For earth moving machinery 0 US 0
84833020 - - For motor vehicles 30 25 2012 US 0
84833090 - - Other 0 US 0
848340 - Gears and gearing, other than toothed wheels,
chain sprockets and other transmission elements
presented separately; ball or roller screws; gear
boxes and other speed changers, including torque
converters:
- - For engines of vehicles of Chapter 87:
84834011 - - - For engines of vehicles of heading 87.01 30 20 2013 US 0
except subheading 8701.10 or 8701.90
84834012 - - - For engines of vehicles of subheading 30 20 2013 US 0
8701.10 or 8701.90 (for agricultural purposes
84834013 - - - For engines of vehicles of heading 87.11 50 35 2014 US 0
84834014 - - - For engines of other vehicles of Chapter 87 27 25 2010 US 0
- - For marine propulsion engines:
84834021 - - - Of an output not exceeding 22.38 kW 10 US 0
84834029 - - - Other 10 US 0
84834030 - - For the engines of earth moving machines 20 0
84834090 - - For other engines 20 0
84835000 - Flywheels and pulleys, including pulley blocks 10 JP,US 0
84836000 - Clutches and shaft couplings (including universal 0 US 0
joints)
848390 - Toothed wheels, chain sprockets and other
transmission elements presented separately;
parts:
- - Parts of goods of subheading 8483.10:
84839011 - - - For pedestrian controlled tractors of 10 US 0
subheading 8701.10
84839012 - - - For agricultural tractors of subheading 8701.90 10 US 0
84839013 - - - For other tractors of heading 87.01 10 US 0

415
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
84839014 - - - For goods of heading 87.11 10 JP,US 0
84839015 - - - For other goods of Chapter 87 10 JP,US 0
84839019 - - - Other 10 US 0
- - Other:
84839091 - - - For pedestrian controlled tractors of 10 US 0
subheading 8701.10
84839092 - - - For agricultural tractors of subheading 8701.90 10 US 0
84839093 - - - For other tractors of heading 87.01 10 US 0
84839094 - - - For goods of heading 87.11 10 JP,US 0
84839095 - - - For other goods of Chapter 87 10 JP,US 0
84839099 - - - Other 10 US 0
8484 Gaskets and similar joints of metal sheeting
combined with other material or of two or more
layers of metal; sets or assortments of gaskets
and similar joints, dissimilar in composition, put up
in pouches, envelopes or similar packings;
mechanical seals.
84841000 - Gaskets and similar joints of metal sheeting 3 JP,US 0
combined with other material or of two or more
layers of metal
84842000 - Mechanical seals 5 JP 0
84849000 - Other 3 US 0
8485 Machinery parts, not containing electrical
connectors, insulators, coils, contacts or other
electrical features, not specified or included
elsewhere in this Chapter.
84851000 Ships' or boats' propellers and blades therefor 10 5 2009 0
848590 - Other:
84859010 - - Oil seal rings 10 5 2009 CE25 0
84859090 - - Other 10 5 2009 CE25 0
85 Chapter 85 - Electrical machinery and equipment
and parts thereof; sound recorders and
reproducers, television image and sound recorders
and producers, and parts and accessories of such
articles
8501 Electric motors and generators (excluding
generating sets).
850110 - Motors of an output not exceeding 37.5 W:
- - DC motors:
85011011 - - - Stepper motors 30 25 2010 0
85011012 - - - Spindle motors 30 25 2010 0
85011019 - - - Other 30 25 2010 0

416
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - Other motors including universal (AC/DC)
motors:
85011091 - - - Stepper motors 30 25 2010 0
85011092 - - - Spindle motors 30 25 2010 0
85011099 - - - Other 30 25 2010 0
850120 - Universal AC/DC motors of an output exceeding
37.5 W:
85012010 - - Of an output not exceeding 1 kW 30 20 2012 CN,US 0
85012020 - - Of an output exceeding 1 kW 30 20 2012 CN,US 0
- Other DC motors; DC generators:
850131 - - Of an output not exceeding 750 W:
85013110 - - - Motors 30 20 2012 CN,US 0
85013120 - - - Generators 30 20 2012 US 0
850132 - - Of an output exceeding 750 W but not
exceeding 75 kW:
- - - Motors:
85013211 - - - - Of an output not exceeding 10 kW 10 CN,US 0
85013212 - - - - Of an output exceeding 10 kW but not 10 CN 0
exceeding 37.5 kW
85013219 - - - - Of an output exceeding 37.5 kW 5 US 0
- - - Generators:
85013221 - - - - Of an output not exceeding 10 kW 10 CN,US 0
85013222 - - - - Of an output exceeding 10 kW but not 10 0
exceeding 37.5 kW
85013229 - - - - Of an output exceeding 37.5 kW 5 US 0
850133 - - Of an output exceeding 75 kW but not
exceeding 375 kW:
85013310 - - - Motors 0 US 0
85013320 - - - Generators 0 US 0
850134 - - Of an output exceeding 375 kW:
85013410 - - - Motors 0 US 0
- - - Generators:
85013421 - - - - DC generators of an output 10,000 kW or 0 US 0
more
85013429 - - - - Other 0 US 0
850140 - Other AC motors, single-phase:
85014010 - - Of an output not exceeding 1 kW 30 20 2012 US 0
85014020 - - Of an output exceeding 1 kW 30 20 2012 US 0
- Other AC motors, multi-phase:
85015100 - - Of an output not exceeding 750W 30 20 2012 US 0
850152 - - Of an output exceeding 750 W but not
exceeding 75 kW:

417
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85015210 - - - Of an output not exceeding 1 kW 10 US 0
85015220 - - - Of an output exceeding 1 kW but not 10 US 0
exceeding 37.5 kW
85015230 - - - Of an output exceeding 37.5 kW 0 US 0
85015300 - - Of an output exceeding 75 kW 0 CN,US 0
- AC generators (alternators):
850161 - - Of an output not exceeding 75 kVA:
85016110 - - - Of an output not exceeding 12.5 kVA 30 20 2012 CN,US 0
85016120 - - - Of an output exceeding 12.5 kVA 30 20 2012 CN,US 0
85016200 - - Of an output exceeding 75 kVA but not 10 8 2009 US 0
exceeding 375 kVA
85016300 - - Of an output exceeding 375 kVA but not 5 US 0
exceeding 750 kVA
850164 - - Of an output exceeding 750 kVA:
85016410 - - - Generators of an output 10,000 kVA or more 5 0
85016490 - - - Other 5 0
8502 Electric generating sets and rotary converters.
- Generating sets with compression-ignition
internal combustion piston engines (diesel or semi-
diesel engines):
85021100 - - Of an output not exceeding 75 kVA 30 15 2011 US 0
850212 - - Of an output exceeding 75 kVA but not
exceeding 375 kVA:
85021210 - - - Of an output not exceeding 125 kVA 10 0
85021290 - - - Of an output exceeding 125 kVA 10 0
85021300 - - Of an output exceeding 375 kVA 5 CE25 0
850220 - Generating sets with spark-ignition internal
combustion piston engines:
85022010 - - Of an output not exceeding 75 kVA 30 20 2012 US 0
85022020 - - Of an output exceeding 75 kVA but not 10 0
exceeding 100 kVA
85022030 - - Of an output exceeding 100 kVA but not 10 0
exceeding 10,000 kVA
85022040 - - Of an output exceeding 10,000 kVA 10 0
- Other generating sets:
850231 - - Wind-powered:
85023110 - - - Of an output not exceeding 10,000 kVA 5 0
85023190 - - - Of an output exceeding 10,000 kVA 5 0
850239 - - Other:
85023910 - - - Of an output not exceeding 10kVA 0 US 0
85023920 - - - Of an output exceeding 10 kVA but not 0 US 0
exceeding 10,000 kVA

418
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85023930 - - - Of an output exceeding 10,000 kVA 0 US 0
85024000 - Electric rotary converters 0 US 0
8503 Parts suitable for use solely or principally with the
machines of heading 85.01 or 85.02.
85030010 - Parts used in the manufacture of electric motors 5 CE25,US 0
of heading 85.01; parts of generators of heading
85.01 or 85.02 of an output 10,000 kW or more
85030090 - Other 5 CE25,CN,US 0
8504 Electrical transformers, static converters (for
example, rectifiers) and inductors.
85041000 - Ballasts for discharge lamps or tubes 15 CN,US 0
- Liquid dielectric transformers:
850421 - - Having a power handling capacity not
exceeding 650 kVA:
85042110 - - - Step-voltage regulators; instrument 30 20 2012 CA 0
transformers with handling capacity not exceeding
5 kVA
- - - Other:
85042191 - - - - Having a power handling capacity exceeding 30 20 2012 CA 0
10 kVA
85042199 - - - - Other 30 20 2012 CA 0
850422 - - Having a power handling capacity exceeding
650 kVA but not exceeding 10,000 kVA:
- - - Step-voltage regulators:
85042211 - - - - Of a high side voltage of 66,000 volts or 30 25 2010 0
more
85042219 - - - - Other 30 25 2010 0
85042290 - - - Other 30 25 2010 0
850423 - - Having a power handling capacity exceeding
10,000 kVA:
85042310 - - - Having a power handling capacity not 5 0
exceeding 15,000 kVA
85042320 - - - Having a power handling capacity exceeding 5 0
15,000 kVA
- Other transformers:
850431 - - Having a power handling capacity not
exceeding 1 kVA:
85043110 - - - Instrument potential transformers 30 20 2012 US 0
85043120 - - - Instrument current transformers 30 20 2012 US 0
85043130 - - - Flyback transformers 30 20 2012 US 0
85043140 - - - Intermediate frequency transformers 30 20 2012 US 0
85043150 - - - Step up/down transformers, slide regulators, 30 20 2012 US 0
stabilisers

419
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85043190 - - - Other 30 20 2012 US 0
850432 - - Having a power handling capacity exceeding 1
kVA but not exceeding 16 kVA:
85043210 - - - Instrument transformers, (potential and 30 20 2012 US 0
current) of a power handling capacity not
exceeding 5 kVA
85043220 - - - Used with toys, scale models or similar 30 20 2012 US 0
recreational models
85043230 - - - Other, high frequency 5 0
- - - Other:
85043291 - - - - Of a power handling capacity not exceeding 30 20 2012 US 0
10 kVA
85043299 - - - - Of a power handling capacity exceeding 10 30 20 2012 US 0
kVA
850433 - Having a power handling capacity exceeding 16
kVA but not exceeding 500 kVA:
85043310 - - - Of high side voltage of 66,000 volts or more 30 20 2012 CN,US 0
85043390 - - - Other 30 20 2012 CN,US 0
850434 - - Having a power handling capacity exceeding
500 kVA:
850434 - - - Having a power handling capacity not
exceeding 15,000 kVA:
85043411 - - - - Having a power handling capacity exceeding 30 25 2010 0
10,000 kVA or of high side voltage of 66,000 volts
or more
85043419 - - - - Other 30 25 2010 0
85043420 - - - Having a power handling capacity exceeding 30 25 2010 0
15,000 kVA
850440 - Static converters:
- - Static converters for automatic data processing
machines and units thereof, and
telecommunications apparatus:
85044011 - - - UPS 5 0 2010 CE25,CN,US 0
85044019 - - - Other 0 CE25,CN,US 0
85044020 - - Battery chargers having a rating exceeding 100 0 CE25,CN,US 0
kVA
85044030 - - Other rectifiers 0 CE25,CN,US 0
85044040 - - Other inverters 0 CE25,CN,US 0
85044090 - - Other 0 CE25,CN,US 0
850450 - Other inductors:
- - Having a power handling capacity exceeding of
2,500 kVA but not exceeding 10,000 kVA:

420
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85045011 - - - Inductors for power supplies for automatic 0 US 0
data processing machines and units thereof, and
telecommunication apparatus
85045012 - - - Other chip type fixed inductors [ITA/2] 0 US 0
85045019 - - - Other 0 US 0
- - Having a power handling capacity exceeding
10,000 kVA:
85045021 - - - Inductors for power supplies for automatic 0 US 0
data processing machines and units thereof, and
telecommunication apparatus
85045022 - - - Other chip type fixed inductors 0 US 0
85045029 - - - Other 0 US 0
- - Other:
85045091 - - - Chip type fixed inductors [ITA/2] 0 US 0
85045099 - - - Other 0 US 0
850490 - Parts:
85049010 - - Of goods of subheading of 8504.10.00 5 0
85049020 - - Printed circuit assemblies for the goods of 0 US 0
subheading 8504.40.11, 8504.40.19 or 8504.50.11
85049030 - - For electrical transformers of capacity not 5 0
exceeding 10,000 kVA
85049040 - - For electrical transformers of capacity 5 0
exceeding 10,000 kVA
85049050 - - Other, for inductors of capacity not exceeding 5 0
2,500 kVA
85049060 - - Other, for inductors of capacity exceeding 2,500 5 0
kVA
85049090 - - Other 5 0
8505 Electro-magnets; permanent magnets and articles
intended to become permanent magnets after
magnetisation; electro-magnetic or permanent
magnet chucks, clamps and similar holding
devices; electro-magnetic couplings, clutches and
brakes; electro-magnetic lifting heads.
- Permanent magnets and articles intended to
become permanent magnets after magnetisation:
85051100 - - Of metal 5 0
85051900 - - Other 5 0
85052000 - Electro-magnetic couplings, clutches and brakes 5 0
85053000 - Electro-magnetic lifting heads 5 0
850590 - Other, including parts:
85059010 - - Electro magnetic or permanent magnet chucks, 4 0
clamps and similar holding devices

421
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85059020 - - Parts of goods of subheading 8505.20 4 0
85059090 - - Other 4 0
8506 Primary cells and primary batteries.
850610 - Manganese dioxide:
85061010 - - Having external volume not exceeding 300 cm3 30 25 2012 0
85061090 - - Other 20 15 2009 0
85063000 - Mercuric oxide 30 20 2012 US 0
85064000 - Silver oxide 30 20 2012 US 0
85065000 - Lithium 30 20 2012 US 0
850660 - Air-zinc:
85066010 - - Having external volume not exceeding 300 cm3 30 20 2012 US 0
85066090 - - Other 20 15 2009 0
850680 - Other primary cells and primary batteries:
- - Zinc carbon:
85068011 - - - Having external volume not exceeding 300 30 25 2012 CN 0
cm3
85068019 - - - Other 20 15 2009 CN 0
- - Other:
85068091 - - - Having external volume not exceeding 300 30 25 2012 0
cm3
85068099 - - - Other 20 15 2009 CN 0
85069000 - Parts 10 0
8507 Electric accumulators, including separators
therefor, whether or not rectangular (including
square).
850710 - Lead-acid, of a kind used for starting piston
engines:
85071010 - - Of a kind used for aircraft 5 US 0
- Other:
85071091 - - - Having a voltage of 6 or 12 V and a discharge 40 25 2012 US 0
capacity not exceeding 200 AH
85071099 - - - Other 30 20 2012 US 0
850720 - Other lead-acid accumulators:
85072010 - - Of a kind used for aircraft 5 US 0
- - Other:
85072091 - - - Having a voltage of 6 or 12 V and a discharge 40 25 2012 US 0
capacity not exceeding 200 AH
85072099 - - - Other 30 20 2012 US 0
850730 - Nickel-cadmium:
85073010 - - Of a kind used for aircraft 5 US 0
85073090 - - Other 20 0
850740 - Nickel-iron:
422
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85074010 - - Of a kind used for aircraft 5 US 0
85074090 - - Other 20 CN 0
850780 - Other accumulators:
85078010 - - Lithium ion accumulators [ITA/2] 0 US 0
85078020 - - Of a kind used for aircraft 0 US 0
85078090 - - Other 0 US 0
850790 - Parts:
- - Plates:
85079011 - - - Of goods of subheading 8507.10 5 0
85079019 - - - Other 5 0
85079020 - - Of a kind used for aircraft 0 US 0
85079030 - - Other, battery separators in sheets, rolls or cut 5 0
to size of materials other than PVC
85079090 - - Other, including other types of separators 5 0
8509 Electro-mechanical domestic appliances, with self-
contained electric motor.
85091000 - Vacuum cleaners, including dry and wet vacuum 45 25 2012 0
cleaners
85092000 - Floor polishers 45 25 2012 0
85093000 - Kitchen waste disposers 40 25 2012 NZ 0
85094000 - Food grinders or mixers; fruit or vegetable juice 40 25 2012 CN 0
extractors
85098000 - Other appliances 40 25 2012 CN 0
850990 - Parts:
85099010 - - Of goods of subheading 8509.10.00 or 30 20 2012 0
8509.20.00
85099020 - - Of goods of subheading 8509.30.00, 30 20 2012 0
8509.40.00 or 8509.80.00
8510 Shavers, hair clippers and hair-removing
appliances, with self-contained electric motor.
85101000 - Shavers 30 20 2012 CN 0
85102000 - Hair clippers 30 20 2012 CN 0
85103000 - Hair-removing appliances 30 20 2012 0
85109000 - Parts 30 20 2012 CN 0
8511 Electrical ignition or starting equipment of a kind
used for spark-ignition or compression-ignition
internal combustion engines (for example, ignition
magnetos, magneto-dynamos, ignition coils,
sparking plugs and glow plugs, starter motors);
generators (for example, dynamos, alternators)
and cut-outs of a kind used in conjunction with
such engines.
851110 - Sparking plugs:

423
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85111010 - - Suitable for aircraft engines 0 US 0
85111090 - - Other 20 0
851120 - Ignition magnetos; magneto-dynamos; magnetic
flywheels:
85112010 - Suitable for aircraft engines 0 US 0
85112020 - - Other unassembled ignition magnetos and 20 0
unassembled magneto-dynamos
85112090 - - Other 20 0
851130 - Distributors; ignition coils:
85113010 - - Suitable for aircraft engines 0 US 0
85113020 - - Other unassembled distributors and 20 0
unassembled ignition coils
85113090 - - Other 20 0
851140 - Starter motors and dual purpose starter-
generators:
85114010 - - Suitable for aircraft engines 0 US 0
85114020 - - Other unassembled starter motors 20 0
85114030 - - Starter motors for vehicles of heading 87.01 to 20 0
87.05
85114040 - - Other, not fully assembled 20 0
85114090 - - Other 20 US 0
851150 - Other generators:
85115010 - - Suitable for aircraft engines 0 US 0
85115020 - - Other unassembled alternators 20 0
85115030 - - Other alternators for vehicles of headings 87.01 20 0
to 87.05
85115040 - - Other, not fully assembled 20 0
85115090 - - Other 20 0
851180 - Other equipment:
85118010 - - Suitable for aircraft engines 0 US 0
85118090 - - Other 20 0
851190 - Parts:
85119010 - - Of goods for aircraft engines 5 0
- - Other:
85119021 - - - For sparking plugs 5 0
85119022 - - - Contact points 5 0
85119029 - - - Other 5 0
8512 Electrical lighting or signalling equipment
(excluding articles of heading 85.39), windscreen
wipers, defrosters and demisters, of a kind used
for cycles or motor vehicles.

424
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85121000 - Lighting or visual signalling equipment of a kind 30 25 2012 0
used on bicycles
851220 - Other lighting or visual signalling equipment:
85122010 - - For motor cars, assembled 27 25 2010 JP,US 0
85122020 - - Unassembled lighting or visual signaling 30 25 2010 US 0
equipment
85122090 - - Other 30 25 2010 US 0
851230 - Sound signalling equipment:
85123010 - - Horns and sirens, assembled 30 25 2010 US 0
85123020 - - Unassembled sound signalling equipment 30 25 2010 US 0
85123090 - - Other 30 20 2010 US 0
85124000 - Windscreen wipers, defrosters and demisters 30 25 2010 US 0
851290 - Parts:
85129010 - - Of goods of subheading 8512.10 20 0
85129020 - - Of goods of subheading 8512.20, 8512.30, or 20 US 0
8512.40
8513 Portable electric lamps designed to function by
their own source of energy (for example, dry
batteries, accumulators, magnetos), other than
lighting equipment of heading 85.12.
851310 - Lamps:
85131010 - - Miners cap lamps 5 0
85131020 - - Quarrymen’s lamps 5 0
85131090 - - Other 30 20 2012 0
851390 - Parts:
85139010 - - Of miners' cap lamps 5 0
85139020 - - Of quarrymen’s lamps 5 0
85139030 - - Reflectors for flashlights; plastic switch slides 20 0
for flashlights
85139090 - - Other 20 0
8514 Industrial or laboratory electric furnaces and ovens
(including those functioning by induction or
dielectric loss); other industrial or laboratory
equipment for the heat treatment of materials by
induction or dielectric loss.
851410 - Resistance heated furnaces and ovens:
- - Of a kind used in industry:
85141011 - - - Resistance heated furnaces and ovens for the 0 US 0
manufacture of semiconductor devices on
semiconductor wafers
85141019 - - - Other 0 0
- - Other:

425
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85141091 - - - Resistance heated furnaces and ovens for the 0 US 0
manufacture of semiconductor devices on
semiconductor wafers
85141099 - - - Other 0 CN 0
851420 - Furnaces and ovens functioning by induction or
dielectric loss:
- - Of a kind used in industry:
85142011 - - - Inductance or dielectric furnaces and ovens 0 CN,US 0
for the manufacture of semiconductor devices on
semiconductor wafers
85142012 - - - Electric furnaces or ovens for the manufacture 0 CN 0
of PCB/PWBs or PCAs [ITA/2 (AS2)]
85142019 - - - Other 0 CN 0
- - Other:
85142091 - - - Inductance or dielectric furnaces and ovens 0 CN,US 0
for the manufacture of semiconductor devices on
semiconductor wafers
85142092 - - - Electric furnaces or ovens for the manufacture 0 CN 0
of PCB/PWBs or PCAs [ITA/2 (AS2)]
85142099 - - - Other 0 CN 0
851430 - Other furnaces and ovens:
- - Of a kind use in industry:
85143011 - - - Apparatus for rapid heating of semiconductor 0 US 0
wafers
85143012 - - - Electric furnaces or ovens for the manufacture 0 0
of PCB/PWBs or PCAs [ITA/2 (AS2)]
85143019 - - - Other 0 CN 0
85143090 - - Other 0 CN 0
85144000 - Other equipment for the heat treatment of 0 0
materials by induction or dielectric loss
851490 - Parts:
85149010 - - Parts of resistance heated furnaces and ovens 0 CN,US 0
for the manufacture of semiconductor devices on
semiconductor wafers; inductance or dielectric
furnaces and ovens for the manufacture of
semiconductor devices on semiconductor wafers;
apparatus for rapid heating of semiconductor
wafers
85149020 - - Parts of industrial or laboratory electric furnaces 0 CN,US 0
or ovens for the manufacture of PCB/PWBs or
PCAs [ITA/2 (AS2)]
85149090 - - Other 0 CN,US 0

426
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8515 Electric (including electrically heated gas), laser or
other light or photon beam, ultrasonic, electron
beam, magnetic pulse or plasma arc soldering,
brazing or welding machines and apparatus,
whether or not capable of cutting; electric
machines and apparatus for hot spraying of metals
or cermets.
- Brazing or soldering machines and apparatus:
851511 - - Soldering irons and guns:
85151110 - - - Electrical 3 0
85151190 - - - Other, including laser type 3 0
851519 - Other:
85151910 - - - Machines and apparatus for soldering 3 0
components on PCB/PWBs [ITA/2 (AS2)]
85151920 - - - Other, electrical 3 0
85151990 - - - Other than electrical (including laser type) 3 0
- Machines and apparatus for resistance welding
of metal:
85152100 - Fully or partly automatic 3 0
851529 - - Other:
85152910 - - - Machines 3 0
85152990 - - - Other 3 0
- Machines and apparatus for arc (including
plasma arc) welding of metals:
851531 - - Fully or partly automatic:
85153110 - - - Machines 3 0
85153190 - - - Other 3 0
851539 - - Other:
85153910 - - - AC arc welders, transformer type 3 0
85153920 - - - Machines 3 0
85153990 - - - Other 3 0
851580 - Other machines and apparatus:
85158010 - - Electric machines and apparatus for hot 3 0
spraying of metals or sintered metal carbides
85158020 - - Die attach apparatus, tape automated bonders 0 US 0
and wire bonders for assembly of semiconductors
85158090 - - Other 3 0
851590 - Parts:
85159010 - - Of AC arc welders, transformer type 3 0
85159020 - - Parts of machine apparatus for soldering 3 0
components on PCB/PWBs [ITA/2 (AS2)]

427
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85159030 - - Parts for die attach apparatus, tape automated 0 US 0
bonders and wire bonders for assembly of
semiconductors
85159090 - - Other 3 0
8516 Electric instantaneous or storage water heaters
and immersion heaters; electric space heating
apparatus and soil heating apparatus; electro-
thermic hair-dressing apparatus (for example, hair
dryers, hair curlers, curling tong heaters) and hand
dryers; electric smoothing irons; other electro-
thermic appliances of a kind used for domestic
purposes; electric heating resistors, other than
those of heading 85.45.
851610 - Electric instantaneous or storage water heaters
and immersion heaters:
85161010 - - Electric instantaneous water heaters 40 20 2010 CE25,US 0
85161020 - - Electric storage water heaters 40 20 2010 CE25,US 0
85161030 - - Immersion heaters 40 20 2010 CE25,US 0
- Electric space heating apparatus and electric soil
heating apparatus:
85162100 - - Storage heating radiators 40 25 2012 US 0
85162900 - - Other 40 25 2010 CN,US 0
- Electro-thermic hair-dressing or hand-drying
apparatus:
85163100 - - Hair dryers 40 25 2012 US 0
85163200 - - Other hair-dressing apparatus 40 25 2012 CN,US 0
85163300 - - Hand-drying apparatus 40 25 2012 US 0
851640 - Electric smoothing irons:
85164010 - - Of a kind designed to use steam from industrial 20 0
boilers
85164090 - - Other 40 25 2010 US 0
85165000 - Microwave ovens 40 25 2012 CN,US 0
851660 - Other ovens; cookers, cooking plates, boiling
rings, grillers and roasters:
85166010 - - Rice cookers 40 20 2012 CN,US 0
85166020 - - Ovens 30 20 2010 CN,NZ,US 0
85166090 - - Other 30 20 2010 CN,NZ,US 0
- Other electro-thermic appliances:
85167100 - - Coffee or tea makers 40 25 2010 US 0
85167200 - - Toasters 40 25 2010 CN,US 0
851679 - - Other:
85167910 - - - Kettles 40 25 2010 CN,US 0
85167990 - - - Other 40 20 2012 CN,US 0

428
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
851680 - Electric heating resistors:
85168010 - - For type-founding or type-setting machines; for 10 0
industrial furnaces
85168020 - - Sealed hotplates for domestic appliances 30 20 2010 NZ,US 0
85168030 - - Other, for domestic appliances 30 20 2010 NZ,US 0
85168090 - - Other 10 0
851690 - Parts:
85169010 - - Of heating resistors for type-founding or type- 10 0
setting machines
85169020 - - Of goods of subheading 8516.33, 8516.50, 20 0
8516.60, 8516.71, or 8516.79.10
85169090 - - Other 20 CN 0
8517 Electrical apparatus for line telephony or line
telegraphy, including line telephone sets with
cordless handsets and telecommunication
apparatus for carrier-current line systems or for
digital line systems; videophones.
- Telephone sets; videophones:
85171100 - - Line telephone sets with cordless handsets 20 0 2014 US 0
851719 - - Other:
85171910 - - - Telephone sets 20 0 2014 CN,US 0
85171920 - - - Videophones 10 0 2012 US 0
- Facsimile machines and teleprinters:
85172100 - - Facsimile machines 10 0 2012 US 0
85172200 - - Teleprinters 10 0 2012 US 0
851730 - Telephonic or telegraphic switching apparatus:
85173010 - - Telephonic 10 0 2012 CA,CE25,CN,US 0
85173020 - - Telegraphic 10 0 2012 CA,CE25,US 0
851750 - Other apparatus, for carrier-current line systems
or for digital line systems:
85175010 - - Modems including cable modems and modems 10 0 2012 CA,CE25,CN,JP,U 0
cards S
85175020 - - Concentrators or multiplexers 10 0 2012 CA,CE25,CN,JP,U 0
S
85175030 - - Line-man test sets 10 0 2012 CA,CE25,CN,JP,U 0
S
85175040 - - Set top boxes which have a communication 10 0 2012 CA,CE25,CN,JP,U 0
function S
85175050 - - Other apparatus for telephony 10 0 2012 CA,CE25,CN,JP,U 0
S
85175090 - - Other 10 0 2012 CA,CE25,CN,JP,U 0
S
851780 - Other apparatus:

429
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85178010 - - Scramblers, including speech inverters and on- 10 0 2012 US 0
line cypher equipment
85178020 - - Data security equipment 10 0 2012 US 0
85178030 - - Encryption devices 10 0 2012 US 0
85178040 - - Public Key Infrastructure (PKI) 10 0 2012 US 0
85178050 - - Digital Subscriber Line (DSL) 10 0 2012 US 0
85178060 - - Virtual Private Network (VPN) 10 0 2012 US 0
85178070 - - Computer Telephony Integration (CTI) 10 0 2012 US 0
- - Other:
85178091 - - - For telephonic use 10 0 2012 US 0
85178092 - - - For telegraphic use 10 0 2012 US 0
85178099 - - - Other 10 0 2012 US 0
851790 - Parts:
85179010 - - Printed circuit boards, assembled 5 0 2010 CA,CE25,US 0
85179020 - - Of telephone sets 5 0 2010 CA,CE25,US 0
85179090 - - Other 5 0 2010 CA,CE25,US 0
8518 Microphones and stands therefor; loudspeakers,
whether or not mounted in their enclosures;
headphones and earphones, whether or not
combined with a microphone, and sets consisting
of a microphone and one or more loudspeakers;
audio-frequency electric amplifiers; electric sound
amplifier sets.
851810 - Microphones and stands therefor:
- - Microphones:
85181011 - - - Microphones having a frequency range of 300 20 0 2014 US 0
Hz to 3.4 kHz with a diameter of not exceeding 10
mm and a height not exceeding 3 mm, for
telecommunication use
85181019 - - - Other microphones, whether or not with their 20 15 2012 US 0
stands
85181090 - - Other 20 15 2012 US 0
- Loudspeakers, whether or not mounted in their
enclosures:
85182100 - - Single loudspeakers, mounted in their 20 0
enclosures
85182200 - - Multiple loudspeakers, mounted in the same 20 0
enclosure
851829 - - Other:
85182910 - - - Box assembly speakers 20 15 2009 US 0

430
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85182920 - - - Loudspeakers, without housing, having a 20 0 2014 US 0
frequency range of 300 Hz to 3.4 kHz with a
diameter of not exceeding 50 mm, for
telecommunication use
85182990 - - - Other 20 15 2009 CN,US 0
851830 - Headphones and earphones, whether or not
combined with a microphone, and sets consisting
of a microphone and one or more loudspeakers:
85183010 - - Headphones 20 15 2009 US 0
85183020 - - Earphones 20 15 2009 US 0
85183030 - - Combined microphone / speaker sets 20 15 2009 US 0
85183040 - - For line telephone handsets 20 0 2014 US 0
85183090 - - Other 20 15 2009 US 0
851840 - Audio-frequency electric amplifiers:
85184010 - - Audio-frequency electric amplifiers, having 6 or 10 0
more input signal lines, with or without elements
for capacity amplifier
85184020 - - Electric amplifiers when used as repeaters in 20 0 2014 US 0
line telephony products falling within the
Information Technology Agreement (ITA)
85184030 - - Audio frequency amplifiers used as repeaters in 10 0
telephony other than line telephony [ITA/2]
85184090 - - Other 30 20 2012 US 0
851850 - Electric sound amplifier sets:
85185010 - - Of an output of 240 W or more 10 0
85185020 - - Sound amplifier sets combined with 10 0
loudspeaker line for broadcasting, having voltage
of 50 V to 100 V
85185090 - - Other 30 20 2012 US 0
851890 - Parts:
85189010 - - Parts including printed circuit assemblies of 20 0 2014 CN,US 0
goods of subheading 8518.10.11, 8518.29.20,
8518.30.40 or 8518.40.20
85189020 - - Parts of goods of subheadings 8518.40.10, 0 CN,US 0
8518.50.10 and 8518.50.20
85189090 - - Other 20 15 2012 CN,US 0
8519 Turntables (record-decks), record-players,
cassette-players and other sound reproducing
apparatus, not incorporating a sound recording
device.
85191000 - Coin- or disc-operated record-players 45 25 2012 US 0
- Other record-players:
85192100 - - Without loudspeaker 45 25 2012 US 0

431
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85192900 - - Other 45 25 2012 US 0
- Turntable (record-decks):
85193100 - - With automatic record changing mechanism 40 25 2012 US 0
85193900 - - Other 40 25 2012 US 0
851940 - Transcribing machines:
85194010 - - For special use in cinematography, television or 20 15 2009 0
broadcasting
85194090 - - Other 40 25 2012 0
- Other sound reproducing apparatus:
85199200 - - Pocket-size cassette-players 45 25 2012 0
(Endnote 7)
851993 - - Other, cassette type:
85199310 - - - For special use in cinematography, television 20 15 2010 0
or broadcasting
85199390 - - - Other 45 30 2012 0
851999 - - Other:
85199910 - - - Cinematographic sound reproducers 20 15 2009 0
85199920 - - - For special use in television, broadcasting 20 15 2009 0
85199930 - - - Compact disc players 45 30 2012 CN 0
85199990 - - - Other 45 30 2012 CN 0
8520 Magnetic tape recorders and other sound
recording apparatus, whether or not incorporating
a sound reproducing device.
85201000 - Dictating machines not capable of operating 10 CN 0
without an external source of power
85202000 - Telephone answering machines 10 0 2012 US 0
- Other magnetic tape recorders incorporating
sound reproducing apparatus:
852032 - - Digital audio type:
85203210 - - - For special use in cinematographic, television, 20 15 2009 0
broadcasting
85203290 - - - Other 35 25 2012 0
852033 - - Other, cassette-type:
85203310 - - - For special use in cinematographic, television, 20 15 2009 0
broadcasting
85203320 - - - Pocket size cassette recorders, the 35 25 2012 0
dimensions of which do not exceed 170 mm x 100
mm x 45 mm [ITA/2]
85203330 - - - Cassette recorders, with built in amplifiers and 35 25 2012 0
one or more built in loudspeakers, operating only
with an external source of power [ITA/2]
85203390 - - - Other 35 25 2012 0
852039 - - Other:
432
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85203910 - - - For special use in cinematographic, television, 20 15 2009 0
broadcasting
85203990 - - - Other 35 25 2012 0
852090 - Other:
85209010 - - Television, broadcasting, cinematographic 10 US 0
sound recording apparatus
85209090 - - Other 35 20 2012 US 0
8521 Video recording or reproducing apparatus,
whether or not incorporating a video tuner.
852110 - Magnetic tape-type:
85211010 - - For special use in cinematographic, television, 10 US 0
broadcasting
85211090 - - Other 45 30 2010 US 0
852190 - Other:
- - Laser disc players:
85219011 - - - For special use in cinematographic, television, 20 15 2009 JP 0
broadcasting
85219019 - - - Other 50 35 2012 CN,JP 0
- - Other:
85219091 - - - For special use in cinematographic, television, 20 15 2009 JP 0
broadcasting
85219099 - - - Other 50 35 2012 CN,JP 0
8522 Parts and accessories suitable for use solely or
principally with the apparatus of headings 85.19 to
85.21.
852210 - Pick-up cartridges:
85221010 - - For special use in cinematographic, television, 20 15 2009 0
broadcasting
85221090 - - Other 20 CN 0
852290 - Other:
85229010 - - Printed circuit boards assemblies for television, 5 CN,US 0
broadcasting, cinematographic sound recorders
and reproducers
85229020 - - Printed circuit boards assemblies for telephone 10 0 2012 CN,US 0
answering machines
85229030 - - Other printed circuit boards assemblies 20 CN 0
85229040 - - Audio or video tapedecks and compact disc 20 CN 0
mechanisms
85229050 - - Audio or visual reproduction heads, magnetic 20 CN 0
type; magnetic erasing heads and rods
- - Other:

433
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85229091 - - - Other parts and accessories of television, 5 CN,US 0
broadcasting, cinematographic sound recorders
and reproducers
85229092 - - - Other parts of telephone answering machines 10 CN,US 0
85229093 - - - Other parts and accessories for goods of 20 CN,US 0
subheadings 8519.92, 8519.93, 8519.99 and
headings 85.20 (other than for telephone
answering machines) or 85.21
85229099 - - - Other 20 CN 0
8523 Prepared unrecorded media for sound recording or
similar recording of other phenomena, other than
products of Chapter 37.
- Magnetic tapes:
852311 - - Of a width not exceeding 4 mm:
85231110 - - - Computer tape 5 0 2010 US 0
85231190 - - - Other 20 0 2014 US 0
852312 - - Of a width exceeding 4 mm but not exceeding
6.5 mm:
85231210 - - - Videotape 20 0 2014 US 0
85231220 - - - Computer tape 5 0 2010 US 0
85231230 - - - UMATIC, BETACAM, DIGITAL tape 5 0 2010 US 0
85231290 - - - Other 20 0 2014 US 0
852313 - - Of a width exceeding 6.5 mm:
85231310 - - - Videotape 20 0 2014 US 0
85231320 - - - Computer tape 5 0 2010 US 0
85231330 - - - UMATIC, BETACAM, DIGITAL tape 5 0 2010 US 0
85231340 - - - In pancake form 20 0 2014 US 0
85231390 - - - Other 20 0 2014 US 0
852320 - Magnetic discs:
85232010 - - Computer hard disks 5 0 2010 US 0
85232020 - - Video disks 20 0 2014 CN,US 0
85232030 - - Other hard disks 20 0 2014 US 0
85232040 - - Computer diskettes 5 0 2010 CN,US 0
85232090 - - Other 20 0 2014 CN,US 0
85233000 - Cards incorporating a magnetic stripe 20 0 2014 US 0
852390 - Other:
85239010 - - For video 20 0 2014 US 0
85239020 - - For computer use 5 0 2010 US 0
85239090 - - Other 20 0 2014 US 0

434
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8524 Records, tapes and other recorded media for
sound or other similarly recorded phenomena,
including matrices and masters for the production
of records, but excluding products of Chapter 37.
852410 - Gramophone records:
85241010 - - For educational use only 30 25 2010 0
85241090 - - Other 30 25 2010 0
- Discs for laser reading systems:
852431 - - For reproducing phenomena other than sound
or image:
85243110 - - - For cinematographic film 10 0 2012 US 0
85243190 - - - Other 30 0 2014 US 0
852432 - - For reproducing sound only:
85243210 - - - For cinematographic film 15 AU 0
85243290 - - - Other 25 15 2012 AU 0
852439 - - Other:
85243910 - - - For reproducing representations of 15 0 2014 AU,US 0
instructions, data, sound, and image, recorded in a
machine readable binary form, and capable of
being manipulated or providing interactivity to a
user, by means of an automatic data processing
machine; proprietary format storage (recorded)
media
85243920 - - - For cinematographic film 10 5 2010 AU,US 0
85243990 - - - Other 30 15 2012 AU,US 0
85244000 - Magnetic tapes for reproducing phenomena other 15 0 2014 US 0
than sound or image
- Other magnetic tapes:
852451 - - Of a width not exceeding 4 mm:
85245110 - - - Videotape 30 25 2010 0
85245120 - - - Computer tape 10 0
85245130 - - - For cinematographic film 20 15 2009 0
85245190 - - - Other 10 0
852452 - - Of a width exceeding 4 mm but not exceeding
6.5 mm:
85245210 - - - Videotape 15 0
85245220 - - - Computer tape 10 0
85245230 - - - For cinematographic film 20 15 2009 0
85245290 - - - Other 30 25 2010 0
852453 - - Of a width exceeding 6.5 mm:
85245310 - - - Videotape 30 25 2010 0
85245320 - - - Computer tape 10 0

435
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85245330 - - - For cinematographic film 20 15 2009 0
85245390 - - - Other 30 25 2010 0
85246000 - Cards incorporating a magnetic stripe 20 0
- Other:
852491 - - For reproducing phenomena other than sound
or image:
85249110 - - - For use in computer 10 0 2012 US 0
85249120 - - - Other, for data processing systems 10 0 2012 US 0
85249190 - - - Other 30 0 2014 US 0
852499 - - Other:
85249910 - - - For video 25 20 2010 AU,US 0
85249920 - - - For reproducing representations of 25 0 2014 AU,US 0
instructions, data, sound, and image, recorded in a
machine readable binary form, and capable of
being manipulated or providing interactivity to a
user, by means of an automatic data processing
machine; proprietary format storage (recorded)
media
85249930 - - - For cinematographic film 10 AU,US 0
85249990 - - - Other 30 15 2010 AU,US 0
8525 Transmission apparatus for radio-telephony, radio-
telegraphy, radio-broadcasting or television,
whether or not incorporating reception apparatus
or sound recording or reproducing apparatus;
television cameras; still image video cameras and
other video camera recorders; digital cameras.
852510 - Transmission apparatus:
85251010 - - For radio-broadcasting 0 CA,US 0
- - For television:
85251021 - - - Video senders 0 CA,US 0
85251022 - - - Central monitoring systems 0 CA,US 0
85251023 - - - Telemetry monitoring systems 0 CA,US 0
85251029 - - - Other 0 CA,US 0
85251030 - - Data compression tools 0 CA,US 0
85251040 - - Set top boxes which have a communication 0 CA,US 0
function
85251050 - - For radio telephony or radio-telegraphy 0 CA,US 0
852520 - Transmission apparatus incorporating reception
apparatus:
85252010 - - Wireless LAN 0 CA,CE25,CN,US 0
85252020 - - Internet enabled handphones 10 0 2012 CA,CE25,CN,US 0
85252030 - - Internet enabled cellular phones 10 0 2012 CA,CE25,CN,US 0
85252040 - - Internet video conferencing equipment 0 CA,CE25,CN,US 0

436
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85252050 - - Digital radio relay systems 0 CA,CE25,CN,US 0
85252060 - - Mobile data network 0 CA,CE25,CN,US 0
85252070 - - Set top boxes which have a communication 0 CA,CE25,CN,US 0
function
85252080 - - Other cellular phones 10 0 2012 CA,CE25,CN,US 0
- - Other:
85252091 - - - Other transmission apparatus for radio- 0 CA,CE25,CN,US 0
telephony or radio-telegraphy
85252092 - - - Other transmission apparatus for television 0 CA,CE25,CN,US 0
85252099 - - - Other 0 CA,CE25,CN,US 0
852530 - Television cameras:
85253010 - - Cameras, without recording function, working in 15 JP 0
conjunction with an automatic data processing
machine, the dimensions of which do not exceed
130 mm x 70 mm x 45 mm [ITA/2]
85253090 - - Other 15 JP 0
852540 - Still image video cameras and other video
camera recorders; digital cameras:
85254010 - - Digital still image video cameras 20 0 2014 US 0
85254020 - - Other still image video cameras 20 15 2009 US 0
85254030 - - Digital cameras 20 15 2009 US 0
85254040 - - Other video camera recorders 20 15 2009 US 0
8526 Radar apparatus, radio navigational aid apparatus
and radio remote control apparatus.
852610 - Radar apparatus:
85261010 - - Radar apparatus, ground base, or of a kind for 0 CE25,US 0
incorporation in civil aircraft, or of a kind used
solely on sea-going vessels [ITA/2]
85261090 - - Other 0 CE25,US 0
- Other:
852691 - - Radio navigational aid apparatus:
85269110 - - - Radio navigational aid apparatus, of a kind for 0 US 0
used in civil aircraft, or of a kind used solely on
sea-going vessels [ITA/2]
85269190 - - - Other 0 US 0
85269200 - - Radio remote control apparatus 0 US 0
8527 Reception apparatus for radio-telephony, radio-
telegraphy or radio-broadcasting, whether or not
combined, in the same housing, with sound
recording or reproducing apparatus or a clock.

437
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Radio-broadcast receivers capable of operating
without an external source of power, including
apparatus capable of receiving also radio-
telephony or radio-telegraphy:
85271200 - - Pocket-size radio cassette-players 40 30 2012 CN 0
85271300 - - Other apparatus combined with sound 40 30 2012 0
recording or reproducing apparatus
852719 - - Other:
85271910 - - - For radio-telephony or radio-telegraphy 20 15 2009 0
85271920 - - - Reception apparatus capable of planning 40 30 2012 0
managing, and monitoring of electromagnetic
spectrum [ITA/2]
85271990 - - - Other 40 30 2012 0
- Radio-broadcast receivers not capable of
operating without an external source of power, of a
kind used in motor vehicles, including apparatus
capable of receiving also radio-telephony or radio-
telegraphy:
852721 - - Combined with sound recording or reproducing
apparatus:
85272110 - - - For radio-telephony or radio-telegraphy 10 US 0
85272190 - - - Other 40 25 2012 US 0
852729 - - Other:
85272910 - - - For radio-telephony or radio-telegraphy 10 US 0
85272990 - - - Other 40 25 2012 US 0
- Other radio-broadcast receivers, including
apparatus capable of receiving also radio-
telephony or radio-telegraphy:
852731 - - Combined with sound recording or reproducing
apparatus:
85273110 - - - For radio-telephony or radio-telegraphy 20 15 2009 0
85273190 - - - Other 40 30 2012 0
85273200 - - Not combined with sound recording or 40 30 2012 0
reproducing apparatus but combined with a clock
852739 - - Other:
85273910 - - - For radio-telephony or radio-telegraphy 20 15 2009 0
85273990 - - - Other 40 30 2012 0
852790 - Other:
85279010 - - Portable receivers for calling, alerting or paging 10 0 2012 US 0
and paging alert devices, including pagers
- - Other:
85279091 - - - For radio-telephony or radio-telegraphy 10 0
85279092 - - - For distress signals from ships or aircraft 10 0

438
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85279099 - - - Other 10 0
8528 Reception apparatus for television, whether or not
incorporating radio-broadcast receivers or sound
or video recording or reproducing apparatus; video
monitors and video projectors.
- Reception apparatus for television, whether or
not incorporating radio- broadcast receivers or
sound or video recording or reproducing apparatus:
852812 - - Colour:
85281210 - - - Set top boxes which have a communication 30 0 2014 CN,US 0
function
85281220 - - - Printed circuit assemblies for use with ADP 30 0 2014 CN,US 0
machines
85281290 - - - Other 40 35 2012 CN 0
85281300 - - Black and white or other monochrome 30 25 2012 CN 0
- Video monitors:
852821 - - Colour:
85282110 - - - FPD type monitors for video and computer 20 0 2014 US 0
data, for overhead projectors
85282190 - - - Other 20 12 2011 US 0
85282200 - - Black and white or other monochrome 10 US 0
852830 - Video projectors:
85283010 - - Having capacity for projecting on screens of 20 15 2009 0
300 inches or more
85283020 - - Flat panel display type video and computer data 20 0 2014 US 0
projectors
85283090 - - Other 20 0
8529 Parts suitable for use solely or principally with the
apparatus of headings 85.25 to 85.28.
852910 - Aerials and aerial reflectors of all kinds; parts
suitable for use therewith:
85291010 - - Aerials or antennae of a kind used with 10 0 2012 CN,US 0
apparatus for radio-telephony and radio-
telegraphy; parts of paging alert devices
85291020 - - Parabolic aerial reflector dishes for direct 10 US 0
broadcast multi-media systems and parts thereof
85291030 - - Telescopic, rabbit and dipole antennae for 20 15 2010 CN,US 0
television or radio receivers
85291040 - - Aerial filters and separators [ITA/2] 10 CN,US 0
- - Parts mounted on PCB and / or cabinet /
cabinet parts:

439
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85291051 - - - For use with transmission apparatus or 10 CN,US 0
reception apparatus for radio-telegraphy, radio-
telephony, radio-broadcasting or television
85291059 - - - Other 20 15 2010 CN,US 0
85291060 - - Wave guide (feed horn) 10 US 0
- - Other:
85291091 - - - For radio-telephony or radio-telegraphy 10 US 0
85291092 - - - For transmission apparatus for radio- 10 CN,US 0
broadcasting or television
85291099 - - - Other 20 15 2010 CN,US 0
852990 - Other:
- - Parts including printed circuit assemblies of the
following: transmission apparatus other than radio-
broadcasting or television transmission; digital still
image video cameras; portable receivers for
calling, alerting or paging and paging alert
devices, including pagers
85299011 - - - For cellular phones 10 0 2012 CE25,CN,US 0
85299012 - - - Other 0 CE25,CN,US 0
85299020 - - For decoders, other than those of 8529.90.11 0 CA,CE25,CN,US 0
and 8529.90.12
- - Printed circuit boards, assembled, other than
those of 8529.90.11 and 8529.90.12:
85299031 - - - For goods of subheading 8527.13, 8527.19, 10 CA,CE25,CN 0
8527.21, 8527.29, 8527.31, 8527.39 or 8527.90
(for radio-telephony or radio-telegraphy only)
85299032 - - - For the goods of 8525.10 or 8525.20 (not for 0 CA,CE25,CN,US 0
radio-telephony or radio-telegraphy)
85299033 - - - For the goods of 8527.13, 8527.19, 8527.21, 30 15 2011 CA,CE25,CN,US 0
8527.29, 8527.31, 8527.39 or 8527.90 (not for
radio-telephony or radio-telegraphy)
85299034 - - - For goods of subheading 85.26 0 CA,CE25,CN,US 0
85299035 - - - For goods of subheading 85.28 30 15 2011 CA,CE25,CN,US 0
85299036 - - - For goods of subheading 8525.30 0 CA,CE25,CN,US 0
85299037 - - - For goods of subheading 8527.12 or 8527.32 30 15 2011 CA,CE25,CN,US 0
85299039 - - - Other 30 15 2011 CA,CE25,CN,US 0
- - Other:
85299091 - - - For television 10 CA,CE25,CN 0
85299092 - - - For radio-telephony or radio-telegraphy only 10 CA,CE25,CN 0
85299093 - - - Other, of goods of heading 85.28 30 15 2011 CA,CE25,CN,US 0
85299099 - - - Other 10 CA,CE25,CN 0

440
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8530 Electrical signalling, safety or traffic control
equipment for railways, tramways, roads, inland
waterways, parking facilities, port installations or
airfields (other than those of heading 86.08).
85301000 - Equipment for railways or tramways 5 0
853080 - Other equipment:
85308010 - - For roads 5 0
85308090 - - Other 5 0
853090 - Parts:
85309010 - - Of goods of subheading 8530.10.00 5 0
85309020 - - Of goods of subheading 8530.80.00 5 0
8531 Electric sound or visual signalling apparatus (for
example, bells, sirens, indicator panels, burglar or
fire alarms), other than those of heading 85.12 or
85.30.
853110 - Burglar or fire alarms and similar apparatus:
85311010 - - Burglar alarms 0 US 0
85311020 - - Fire alarms 0 US 0
85311030 - - Smoke alarms 0 US 0
85311040 - - SOS shrill alarms 0 US 0
85311090 - - Other 0 US 0
85312000 - Indicator panels incorporating liquid crystal 0 US 0
devices (LCD) or light emitting diodes (LED)
853180 - Other apparatus:
- - Electric bells and horns:
85318011 - - - Door bells, buzzers and dings 20 0
85318019 - - - Other 20 0
85318020 - - Flat panel displays (including electro 20 0 2012 US 0
luminescence, plasma and other technologies) for
products falling within the Information Technology
Agreement (ITA)
85318030 - - Telegraphic apparatus for ships’ engine rooms 5 US 0
85318090 - - Other 5 US 0
853190 - Parts:
85319010 - - Parts including printed circuit assemblies of 0 US 0
subheadings 8531.20.00 or 8531.80.20
- - Other:
85319091 - - - Of door bells 10 0
85319092 - - - Of other bells and horns 10 0
85319099 - - - Other 10 5 2009 0
8532 Electrical capacitors, fixed, variable or adjustable
(pre-set).

441
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85321000 - Fixed capacitors designed for use in 50/60 Hz 5 0 2010 US 0
circuits and having a reactive power handling
capacity of not less than 0.5 kvar (power
capacitors)
- Other fixed capacitors:
85322100 - - Tantalum 10 0 2012 US 0
85322200 - - Aluminium electrolytic 10 0 2012 CN,US 0
85322300 - - Ceramic dielectric, single layer 5 0 2010 US 0
85322400 - - Ceramic dielectric, multilayer 5 0 2010 US 0
85322500 - - Dielectric of paper or plastics 5 0 2010 CN,US 0
85322900 - - Other 5 0 2010 US 0
85323000 - Variable or adjustable (pre-set) capacitors 5 0 2010 US 0
853290 - Parts:
85329010 - - Used with capacity of 500 kVA or more 5 0 2010 US 0
85329090 - - Other 5 0 2010 CN,US 0
8533 Electrical resistors (including rheostats and
potentiometers), other than heating resistors.
853310 - Fixed carbon resistors, composition or film type:
85331010 - - Surface mounted 5 0 2010 US 0
85331090 - - Other 5 0 2010 US 0
- Other fixed resistors:
85332100 - - For a power handling capacity not exceeding 20 5 0 2010 CN,US 0
W
85332900 - - Other 5 0 2010 0
- Wirewound variable resistors, including rheostats
and potentiometers:
85333100 - - For a power handling capacity not exceeding 20 5 0 2010 US 0
W
85333900 - - Other 5 0 2010 US 0
85334000 - Other variable resistors, including rheostats and 5 0 2010 CN,US 0
potentiometers
85339000 - Parts 5 0 2010 US 0
8534 Printed circuits.
85340010 - Single-sided 5 0 2010 US 0
85340020 - Double-sided 5 0 2010 US 0
85340030 - Multi-layer 5 0 2010 US 0
85340090 - Other 5 0 2010 US 0
8535 Electrical apparatus for switching or protecting
electrical circuits, or for making connections to or
in electrical circuits (for example, switches, fuses,
lightning arresters, voltage limiters, surge
suppressors, plugs, junction boxes), for a voltage
exceeding 1,000 volts.
442
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85351000 - Fuses 0 US 0
- Automatic circuit breakers:
853521 - - For a voltage of less than 72.5 kV:
85352110 - - - Moulded case type 15 10 2009 0
- - - For a voltage of 66 kV or more:
85352121 - - - - Air brake electric contactors 15 10 2009 0
85352129 - - - - Other 15 10 2009 0
85352190 - - - Other 15 10 2009 0
853529 - - Other:
85352910 - - - Moulded case type 5 CE25,US 0
85352990 - - - Other 5 CE25,US 0
853530 - Isolating switches and make-and-break switches:
- - Suitable for voltage exceeding 1000 V but not
exceeding 40,000 V:
85353011 - - - Current switches 10 CH 0
85353019 - - - Other 10 CH 0
85353020 - - For a voltage of 66 kV or more 10 CH 0
- - Other:
85353091 - - - Current switches 5 CH 0
85353099 - - - Other 5 CH 0
853540 - Lightning arresters, voltage limiters and surge
suppressors:
85354010 - - Lightning arresters 0 US 0
85354020 - - Voltage limiters 0 US 0
85354030 - - Surge suppressors 0 US 0
853590 - Other:
85359010 - - Bushing assemblies, tap changer assemblies, 0 CE25,US 0
connectors and terminals, for electricity distribution
and power transformers
85359090 - - Other 0 CE25,US 0
8536 Electrical apparatus for switching or protecting
electrical circuits, or for making connections to or
in electrical circuits (for example, switches, relays,
fuses, surge suppressors, plugs, sockets, lamp-
holders, junction boxes), for a voltage not
exceeding 1,000 volts.
853610 - Fuses:
85361010 - - Thermal fuses; glass type fuses 30 25 2012 0
85361090 - - Other 30 25 2012 0
853620 - Automatic circuit breakers:
85362010 - - Moulded case type 20 0

443
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85362020 - - For incorporation into electro-thermic domestic 20 0
appliances of heading 85.16
85362090 - - Other 20 0
853630 - Other apparatus for protecting electrical circuits:
85363010 - - Lightning arrestors 10 8 2008 0
85363090 - - Other 30 25 2012 0
- Relays:
85364100 - - For a voltage not exceeding 60 V 30 25 2010 US 0
85364900 - - Other 30 15 2012 US 0
853650 - Other switches:
85365010 - - Smoke switches 10 CH 0
85365020 - - Over current and residual current automatic 10 CH 0
switches
85365030 - - High inrush switches and commutators for 20 15 2010 CH 0
stoves and ranges; microphone switches; power
switches for television or radio receivers; switches
for electric fans; rotary, slide, see-saw and
magnetic switches for air-conditioning machines
85365040 - - Miniature switches for rice cookers or oven 20 15 2010 CH 0
toasters
85365050 - - Electronic AC switches consisting of optically 20 0 2014 CH,US 0
coupled input and output circuits (Insulated
thyristor AC switches); electronic switches,
including temperature protected electronic
switches, consisting of a transistor and a logic chip
(chip-on-chip technology) for a voltage not
exceeding 1000 volts; electromechanical snap-
action switches for a current not exceeding 11
amps
85365060 - - Make and break swiches of a kind used in 20 15 2010 CH 0
domestic electrical wiring not exceeding 500 V and
having a rated current carrying capacity not
exceeding 20 amp
85365090 - - Other 20 15 2010 CH 0
- Lamp-holders, plugs and sockets:
853661 - - Lamp-holders:
85366110 - - - Of a kind used for compact lamps or halogen 5 0
lamps
85366190 - - - Other 30 25 2012 0
853669 - - Plugs and sockets:
85366910 - - - Telephone plugs 30 25 2010 0
85366920 - - - Audio/video sockets and cathode ray tube 20 15 2009 0
(CRT) sockets for television or radio receivers

444
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85366930 - - - Sockets and plugs for co-axial cables and 20 0 2014 US 0
printed circuits
85366990 - - - Other 30 25 2010 0
853690 - Other apparatus:
85369010 - - Connection and contact elements for wires and 20 0 2014 CE25,CH,US 0
cables; wafer probers
85369020 - - Junction boxes 20 CE25,CH 0
85369030 - - Cable connectors consisting of a jack plug, 20 CE25,CH 0
terminal with or without pin, connector and adaptor
for coaxial cable; commutator
85369090 - - Other 30 25 2010 CE25,CH 0
8537 Boards, panels, consoles, desks, cabinets and
other bases, equipped with two or more apparatus
of heading 85.35 or 85.36, for electric control or
the distribution of electricity, including those
incorporating instruments or apparatus of Chapter
90, and numerical control apparatus, other than
switching apparatus of heading 85.17.
853710 - For a voltage not exceeding 1,000 V:
85371010 - - Switchboards and control panels 30 15 2012 AU,CE25,CH,US 0
85371020 - - Distribution boards (including back panels and 18 10 2012 AU,CE25,CH,US 0
back planes) for use solely or principally with
goods of headings 84.71, 85.17 or 85.25 [ITA/2]
85371030 - - Programmable logic controllers for automated 18 10 2012 AU,CE25,CH,US 0
machines for transport, handling and storage of
dies for semiconductor devices [ITA/2 (AS2)]
85371090 - - Other 30 15 2012 AU,CE25,CH,US 0
853720 - For a voltage exceeding 1,000 V:
85372010 - - Switchboards 10 8 2008 CE25 0
85372020 - - Control panels 10 8 2008 CE25 0
85372090 - - Other 10 8 2008 CE25 0
8538 Parts suitable for use solely or principally with the
apparatus of heading 85.35, 85.36 or 85.37.
853810 - Boards, panels, consoles, desks, cabinets and
other bases for the goods of heading 85.37, not
equipped with their apparatus:
- - For voltage not exceeding 1,000 V:
85381011 - - - Parts of programmable logic controllers for 20 0
automated machines for transport, handling and
storage of dies for semiconductor devices [ITA/2
(AS2)]
85381019 - - - Other 20 0
- - For voltage exceeding 1,000 V:

445
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85381021 - - - Parts of programmable logic controllers for 10 0
automated machines for transport, handling and
storage of dies for semiconductor devices [ITA/2
(AS2)]
85381029 - - - Other 10 0
853890 - Other:
- - For a voltage not exceeding1000 V:
85389011 - - - Parts including printed circuit assemblies of 15 12 2011 CE25,US 0
telephone plugs; connection and contact elements
for wires and cables; wafer probers
85389012 - - - Parts of goods of subheadings 8536.50.50, 15 12 2011 CE25,US 0
8536.69.30 and 8536.90.10 [ITA/2]
85389013 - - - Parts of goods of subheading 8537.10.20 15 12 2011 CE25,US 0
[ITA/2]
85389019 - - - Other 15 12 2011 CE25,US 0
- - For a voltage exceeding 1000 V:
85389021 - - - Parts including printed circuit assemblies of 5 3 2009 CE25,US 0
telephone plugs; connection and contact elements
for wires and cables; wafer probers
85389029 - - - Other 5 3 2009 CE25,US 0
8539 Electric filament or discharge lamps, including
sealed beam lamp units and ultra-violet or infra-
red lamps; arc-lamps.
853910 - Sealed beam lamp units:
85391010 - - For motor vehicles of Chapter 87 30 20 2012 US 0
85391090 - - Other 0 US 0
- Other filament lamps, excluding ultra-violet or
infra-red lamps:
853921 - - Tungsten halogen:
85392110 - - - Reflector lamp bulbs 10 0
85392120 - - - Special purpose bulbs for medical equipment 0 US 0
85392130 - - - Of a kind used for motor vehicles 30 20 2010 US 0
85392190 - - - Other 0 US 0
853922 - - Other, of a power not exceeding 200 W and for
a voltage exceeding 100 V:
85392210 - - - Reflector lamp bulbs 10 0
85392220 - - - Special purpose bulbs for medical equipment 5 0
85392290 - - - Other 40 25 2012 0
853929 - - Other:
85392910 - - - Reflector lamp bulbs 10 0
85392920 - - - Operation lamp bulbs 5 0
85392930 - - - Bulbs of a kind used for motor vehicles 30 25 2012 0

446
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85392940 - - - Flashlight bulbs; miniature indicator bulbs, 10 0
rated up to 2.25 V; special purpose bulbs for
medical equipment
85392950 - - - Other, having capacity exceeding 200 W but 40 25 2012 0
not exceeding 300 W and a voltage exceeding 100
V
85392960 - - - Other, having capacity not exceeding 200 W 10 0
and a voltage not exceeding 100 V
85392990 - - - Other 10 8 2008 0
- Discharge lamps, other than ultra-violet lamps:
853931 - - Fluorescent, hot cathode:
85393110 - - - Tubes for compact fluorescent lamps 40 25 2012 0
85393120 - - - Tube lamps/fluorescent lamps in straight or 40 25 2012 0
circular form
85393190 - - - Other 40 25 2012 0
85393200 - - Mercury or sodium vapour lamps; metal halide 5 0
lamps
853939 - - Other:
- - - Tubes for compact fluorescent lamps:
85393911 - - - - Neon lamps 10 US 0
85393919 - - - - Other 10 0
85393920 - - - Discharge lamps for decorative or publicity 35 25 2012 0
purposes
- - - Other fluorescent cold cathode types:
85393931 - - - - Neon lamps 10 0
85393939 - - - - Other 10 0
85393940 - - - Electric lamps for motor vehicle or cycles 30 25 2012 0
85393990 - - - Other lamps 10 8 2008 0
- Ultra-violet or infra-red lamps; arc
85394100 - - Arc lamps 5 0
85394900 - - Other 5 0
853990 - Parts:
85399010 - - Aluminium end caps for fluorescent lamps; 10 5 2012 0
aluminium screw caps for incandescent lamps
85399020 - - Other, suitable for lamps of vehicles of all kinds 20 0
85399030 - - Other, suitable for ultra-violet or infra-red lamps 5 0
or arc lamps
85399090 - - Other 10 5 2012 0
8540 Thermionic, cold cathode or photo-cathode valves
and tubes (for example, vacuum or vapour or gas
filled valves and tubes, mercury arc rectifying
valves and tubes, cathode-ray tubes, television
camera tubes).
447
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Cathode-ray television picture tubes, including
video monitor cathode-ray tubes:
854011 - - Colour:
85401110 - - - Flat monitor 20 0
85401190 - - - Other 30 25 2009 0
85401200 - - Black and white or other monochrome 10 0
854020 - Television camera tubes; image converters and
intensifiers; other photo-cathode tubes:
85402010 - - For use with articles of heading 85.25 10 0
85402090 - - Other 10 0
854040 - Data/graphic display tubes, colour, with a
phosphor dot screen pitch smaller than 0.4 mm:
85404010 - - For use with articles of heading 85.25 0 US 0
85404090 - - Other 0 US 0
854050 - Data/graphic display tubes, black and white or
other monochrome:
85405010 - - For use with articles of heading 85.25 5 0
85405090 - - Other 5 0
85406000 - Other cathode-ray tubes 5 0
- Microwave tubes (for example, magnetrons,
klystrons, travelling wave tubes, carcinotrons),
excluding grid-controlled tubes
854071 - - Magnetrons:
85407110 - - - For use with articles of heading 85.25 5 0
85407190 - - - Other 5 0
854072 - - Klystrons:
85407210 - - - For use with articles of heading 85.25 5 0
85407290 - - - Other 5 0
854079 - - Other:
85407910 - - - For use with articles of heading 85.25 5 0
85407990 - - - Other 5 0
- Other valves and tubes:
854081 - - Receivers or amplifier valves and tubes:
85408110 - - - For use with articles of heading 85.25 5 0
85408190 - - - Other 5 0
854089 - - Other
85408910 - - - For use with articles of heading 85.25 5 0
85408990 - - - Other 5 0
- Parts:
854091 - - Of cathode-ray tubes:
85409110 - - - For use with articles of heading 85.25 5 0

448
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85409120 - - - Beam directing coils and voltage transforming 15 CN 0
coils
85409190 - - - Other 5 CN 0
854099 - - Other:
85409910 - - - Of microwave tubes 5 0
85409920 - - - For use with articles of heading 85.25 5 0
85409990 - - - Other 5 0
8541 Diodes, transistors and similar semi-conductor
devices; photosensitive semi-conductor devices,
including photovoltaic cells whether or not
assembled in modules or made up into panels;
light emitting diodes; mounted piezo-electric
crystals.
85411000 - Diodes, other than photosensitive or light emitting 5 0 2010 US 0
diodes
- Transistors, other than photosensitive transistors:
85412100 - - With a dissipation rate of less than 1 W 5 0 2010 US 0
85412900 - - Other 5 0 2010 US 0
85413000 - Thyristors, diacs and triacs, other than 0 US 0
photosensitive devices
854140 - Photosensitive semiconductor devices, including
photovoltaic cells whether or not assembled in
modules or made up into panels; light emitting
diodes:
85414010 - - Light emitting diodes 0 US 0
85414020 - - Photocells, including photodiodes and 0 US 0
phototransistors
- - Other:
85414091 - - - For use with articles of heading 85.25 0 US 0
85414099 - - - Other 0 US 0
85415000 - Other semiconductor devices 0 US 0
85416000 - Mounted piezo-electric crystals 0 US 0
85419000 - Parts 0 US 0
8542 Electronic integrated circuits and microassemblies.
85421000 - Cards incorporating an electronic integrated 0 US 0
circuit ("smart" cards)
- Monolithic integrated circuits:
854221 - - Digital:
85422110 - - - Wafers and discs, electrically circuit- 0 US 0
programmed, whether or not coated on one side
with gold or aluminium
85422190 - - - Other 0 US 0
854229 - - Other:

449
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85422910 - - - Wafers and discs, electrically circuit- 0 CE25,US 0
programmed, whether or not coated on one side
with gold or aluminium
85422990 - - - Other 0 CE25,US 0
85426000 - Hybrid integrated circuits 0 US 0
85427000 - Electronic microassemblies 0 US 0
854290 - Parts:
85429010 - - Frames or lead frames, being part of integrated 0 US 0
circuits, composed of substances of any of the
following characters: 1. Of 58% iron and 42%
nickel may be partly coated with gold, aluminium
or silver; 2. Of 99% copper may be partly coated
with gold, aluminium or silver; 3. Of 58% iron and
42% nickel coated outside with gold and partly
covered with ceramic; 4. Partly of ceramic, and
partly of nickel coated with gold.
85429020 - - Lids and caps, of 58% iron and 42% nickel 0 US 0
coated with gold or of ceramic, coated with quartz,
whether or not partly made of glass; bases of
ceramic coated with glass whether or not partly
coated with gold
85429090 - - Other 0 US 0
8543 Electrical machines and apparatus, having
individual functions, not specified or included
elsewhere in this Chapter.
- Particle accelerators:
85431100 - - Ion implanters for doping semiconductor 0 US 0
materials
85431900 - - Other 0 US 0
85432000 - Signal generators 5 JP 0
854330 - Machines and apparatus for electro-plating,
electrolysis or electrophoresis:
85433010 - - Apparatus for wet etching, developing, stripping 0 JP,US 0
or cleaning semiconductor wafers and flat panel
displays
85433020 - - Wet processing equipment for the application 5 JP 0
by immersion of chemical or electrochemical
solutions, whether or not for the purpose of
removing material on PCB/PWB substrates [ITA/2
(AS2)]
85433090 - - Other 5 JP 0
- Other machines and apparatus:
85434000 - Electric fence energisers 5 0
- Other machines and apparatus:

450
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85438100 - - Proximity cards and tags 0 US 0
854389 - - Other:
85438910 - - - Integrated receivers / decoders (IRD) for direct 0 CE25,US 0
broadcast multimedia systems
85438920 - - - Electrical machines with translation or 0 CE25,US 0
dictionary functions; flat panel displays (including
LCD, Electro-Luminescence, Plasma and other
technologies falling within the Information
Technology Agreement (ITA); apparatus for
physical deposition by sputtering on
semiconductor wafers; physical deposition
apparatus for semiconductor production
85438930 - - - Equipment for the removal of dust particles or 0 CE25,US 0
the elimination of electrostatic charge during the
manufacture of PCB/PWBs or PCAs [ITA/2 (AS2)]
85438940 - - - Machines for curing material by ultra-violet 0 CE25,US 0
light for the manufacture of PCB/PWBs or PCAs
[ITA/2 (AS2)]
85438950 - - - Apparatus for physical deposition on flat panel 0 CE25,US 0
display substrates [ITA/2] (AS2)
85438960 - - - Electrical mine detonators 0 CE25,US 0
85438970 - - - Low noise-amplifiers (LNA) and low noise 0 CE25,US 0
blocks (LNB)
85438990 - - - Other 0 CE25,US 0
854390 - Parts:
85439010 - - Of goods of subheading 8543.30.10 0 US 0
85439020 - - Of goods of subheading 8543.30.20 [ITA/2 0 US 0
(AS2)]
85439030 - - Of goods of subheading 8543.11.00 0 US 0
85439040 - - Of goods of subheading 8543.81.00 0 US 0
85439050 - - Of goods of subheading 8543.19.00 or 0 US 0
8543.20.00
85439060 - - Parts including subassemblies of goods of 0 US 0
subheading 8543.89.10
85439070 - - Of goods of subheading 8543.89.20 0 US 0
85439080 - - Of goods of subheadings 8543.89.30, 0 US 0
8543.89.40 or 8543.89.50 [ITA/2 (AS2)]
85439090 - - Other 0 US 0

451
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8544 Insulated (including enamelled or anodised) wire,
cable (including co-axial cable) and other insulated
electric conductors, whether or not fitted with
connectors; optical fibre cables, made up of
individually sheathed fibres, whether or not
assembled with electric conductors or fitted with
connectors.
- Winding wire:
854411 - - Of copper:
85441110 - - - Lacquered or enamelled 15 0
85441120 - - - Covered with paper, textile material or PVC 15 0
85441130 - - - Lacquered or enamelled and covered with 15 0
paper, textile material or PVC
85441140 - - - Other, rectangular cross-section and without 10 0
connectors
85441190 - - - Other 10 0
854419 - - Other:
85441910 - - - Lacquered or enamelled 10 0
85441920 - - - Manganese resistance wire 10 0
85441990 - - - Other 10 0
854420 - Co-axial cable and other co-axial electric
conductors:
85442010 - - Insulated cables fitted with connectors, for a 10 CN 0
voltage not exceeding 66,000 V
85442020 - - Insulated cables not fitted with connectors, for a 10 CN 0
voltage not exceeding 66,000 V
85442030 - - Insulated cables fitted with connectors, for a 10 8 2008 0
voltage exceeding 66,000 V
85442040 - - Insulated cables not fitted with connectors, for a 10 8 2008 0
voltage exceeding 66,000 V
854430 - Ignition wiring sets and other wiring sets of a kind
used in vehicles, aircraft or ships:
85443010 - - Wiring harnesses for motor vehicles 30 20 2010 CO,US 0
85443090 - - Other 5 0
- Other electric conductors, for a voltage not
exceeding 80 V:
854441 - - Fitted with connectors:
- - - Of a kind used for telecommunications:
85444111 - - - - Telephone cables, submarine 0 US 0
85444112 - - - - Telephone cables, other than submarine 15 0 2014 US 0
85444113 - - - - Telegraph and radio relay cables, submarine 0 US 0
85444114 - - - - Telegraph and radio relay cables, other than 15 0 2014 US 0
submarine

452
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85444115 - - - - Other plastic insulated electric cable having 20 0 2014 CN,US 0
cross section not exceeding 300mm²
85444119 - - - - Other 10 0 2012 CN,US 0
- - - Other:
85444191 - - - - Plastic insulated electric cable having a cross 30 20 2012 CN 0
section not exceeding 300 mm²
85444192 - - - - Plastic insulated electric cable having a cross 10 CN 0
section exceeding 300 mm²
85444193 - - - - Plastic insulated electric conductors 20 CN 0
85444194 - - - - Controlling cables 10 0
85444195 - - - - Battery cables 15 0
85444199 - - - - Other 10 CN 0
854449 - - Other:
- - - Of a kind used for telecommunications:
85444911 - - - - Telephone, telegraph and radio relay cables, 0 US 0
submarine
85444912 - - - - Telephone, telegraph and radio relay cables, 15 0 2014 US 0
other than submarine
85444919 - - - - Other 10 0 2012 US 0
- - - Other:
85444991 - - - - Plastic insulated electric cable having a cross 30 20 2012 0
section not exceeding 300 mm²
85444992 - - - - Plastic insulated electric cable having a cross 10 0
section exceeding 300 mm²
85444993 - - - - Plastic insulated electric conductors 20 15 2010 0
85444994 - - - - Controlling cables 10 0
85444995 - - - - Shielded wire of a kind used in the 10 0
manufacture of automotive wiring harness
85444999 - - - - Other 10 0
- Other electric conductors, for a voltage
exceeding 80 V but not exceeding 1,000 V:
854451 - - Fitted with connectors:
- - - Of a kind used for telecommunications:
85445111 - - - - Telephone, telegraph and radio relay cables, 0 US 0
submarine
85445112 - - - - Telephone, telegraph and radio relay cables, 15 0 2014 US 0
other than submarine
85445119 - - - - Other 10 0 2012 US 0
- - - Other:
85445191 - - - - Plastic insulated electric cable having a cross 30 20 2012 0
section not exceeding 300 mm²
85445192 - - - - Plastic insulated electric cable having a cross 10 0
section exceeding 300 mm²
453
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85445193 - - - - Plastic insulated electric conductors 20 0
85445194 - - - - Controlling cables 10 0
85445199 - - - - Other 10 0
854459 - - Other:
- - - Of a kind used for telecommunications:
85445911 - - - - Telephone, telegraph and radio relay cables, 5 0
submarine
85445912 - - - - Telephone, telegraph and radio relay cables, 15 0
other than submarine
85445919 - - - - Other 10 0
- - - Other:
85445991 - - - - Plastic insulated electric cable having a cross 30 20 2011 CO 0
section not exceeding 300 mm²
85445992 - - - - Plastic insulated electric cable having a cross 10 0
section exceeding 300 mm²
85445993 - - - - Plastic insulated electric conductors 20 CO 0
85445994 - - - - Controlling cables 10 0
85445999 - - - - Other 10 0
854460 - Other electric conductors, for a voltage
exceeding 1,000 V:
- - For a voltage exceeding 1 kV but not exceeding
36 kV:
85446011 - - - Plastic insulated electric cables having a cross 30 20 2012 0
section not exceeding 400 mm²
85446019 - - - Other 5 0
- - For a voltage exceeding 36 kV but not
exceeding 66 kV:
85446021 - - - Plastic insulated electric cables having a cross 5 0
section not exceeding 400 mm²
85446029 - - - Other 5 0
- - For a voltage exceeding 66 kV:
85446031 - - - Plastic insulated electric cables having a cross 5 0
section not exceeding 400 mm²
85446039 - - - Other 5 0
- - Other:
85446091 - - - Telephone, telegraph, radio relay cables, 5 0
submarine
85446092 - - - Telephone, telegraph, radio relay cables, other 15 0
than submarine
85446099 - - - Other 5 0
854470 - Optical fibre cables:
85447010 - - Telephone, telegraph and radio relay cables, 0 CA,CN,US 0
submarine
454
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
85447020 - - Telephone, telegraph and radio relay cables, 5 0 2010 CA,CN,US 0
other than submarine
85447090 - - Other 5 0 2010 CA,CN,US 0
8545 Carbon electrodes, carbon brushes, lamp carbons,
battery carbons and other articles of graphite or
other carbon, with or without metal, a kind used for
electrical purposes.
- Electrodes:
85451100 - - Of a kind used for furnaces 0 0
85451900 - - Other 5 0
85452000 - Brushes 5 0
854590 - Other:
85459010 - - Battery carbons 5 0
85459090 - - Other 5 0
8546 Electrical insulators of any material.
854610 - Of glass:
85461010 - - For a voltage of 50 KV or more 10 8 2008 0
85461090 - - Other 10 8 2008 0
854620 - Of ceramics:
85462010 - - Bushing with or without passebar for 10 0
transformator
85462090 - - Other 10 0
85469000 - Other 1 US 0
8547 Insulating fittings for electrical machines,
appliances or equipment, being fittings wholly of
insulating material apart from any minor
components of metal (for example, threaded
sockets) incorporated during moulding solely for
purposes of assembly, other than insulators of
heading 85.46; electrical conduit tubing and joints
therefor, of base metal lined with insulating
material.
85471000 - Insulating fittings of ceramics 10 8 2008 0
85472000 - Insulating fittings of plastics 10 8 2008 0
854790 - Other:
85479010 - - Electric conduit and joints therefor, of base 10 8 2008 0
metal lined with insulating material
85479090 - - Other 10 8 2008 0

455
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8548 Waste and scrap of primary cells, primary
batteries and electric accumulators; spent primary
cells, spent primary batteries and spent electric
accumulators; electrical parts of machinery or
apparatus, not specified or included elsewhere in
this Chapter.
854810 - Waste and scrap of primary cells, primary
batteries and electric accumulators; spent primary
cells, spent primary batteries and spent electric
accumulators:
85481010 - - Lead acid scrap storage batteries, drained or 20 0
undrained
85481020 - - Waste and scrap containing mainly iron 20 0
85481030 - - Waste and scrap containing mainly copper 20 0
85481090 - - Other 20 0
854890 - Other:
85489010 - - Image sensors of the contact type comprising a 1 0
photo-conductive sensor element, an electric
charge storage condenser, a light source of light
emitting diodes (LEDs), a thin-film transistor (TFT)
matrix and a scanning condenser, capable of
scanning text
85489020 - - Printed circuit assemblies for products falling 1 0 2008 US 0
within the Information Technology Agreement
(ITA), including such assemblies for external
connections such as cards that conform to the
PCMCIA standard. Such printed circuit assemblies
consist of one or more printed circuits of heading
85.34 with one or more active elements
assembled thereon, with or without passive
elements. “Active elements” means diodes,
transistors and similar semiconductor devices,
whether or not photosensitive, of heading 85.41,
and integrated circuits and micro assemblies of
heading 85.42
85489030 - - Synthetizer for radio communications 1 0
85489040 - - Parts of flat panel displays (including LCD, 1 0 2008 US 0
Electro-luminescence Plasma and other
technologies) for products falling within the
Information Technology Agreement (ITA)
85489090 - - Other 1 0
Section XVII - Vehicles, aircraft, vessels and
associated transport equipment

456
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
86 Chapter 86 - Railway or tramway locomotives,
rolling-stock and part railway or tram way track
fixtures and fittings and parts thereof; mechanical
(including electro- mechanical) traffic signalling
equipment or all kinds
8601 Rail locomotives powered from an external source
of electricity or by electric accumulators.
86011000 - Powered from an external source of electricity 0 0
86012000 - Powered by electric accumulators 0 0
8602 Other rail locomotives; locomotive tenders.
86021000 - Diesel-electric locomotives 0 0
86029000 - Other 0 0
8603 Self-propelled railway or tramway coaches, vans
and trucks, other than those of heading 86.04.
86031000 - Powered from an external source of electricity 0 0
86039000 - Other 0 0
86040000 Railway or tramway maintenance or service 0 0
vehicles, whether or not self-propelled (for
example, workshops, cranes, ballast tampers,
trackliners, testing coaches and track inspection
vehicles).
86050000 Railway or tramway passenger coaches, not self- 0 0
propelled; luggage vans, post office coaches and
other special purpose railway or tramway coaches,
not self-propelled (excluding those of heading
86.04).
8606 Railway or tramway goods vans and wagons, not
self-propelled.
86061000 - Tank wagons and the like 5 0
86062000 - Insulated or refrigerated vans and wagons, other 5 0
than those of subheading 8606.10
86063000 - Self-discharging vans and wagons, other than 5 0
those of subheading 8606.10 or 8606.20
- Other
86069100 - - Covered and closed 5 0
86069200 - - Open, with non-removable sides of a height 5 0
exceeding 60 cm
86069900 - - Other 5 0
8607 Parts of railway or tramway locomotives or rolling-
stock.
- Bogies, bissel-bogies, axles and wheels, and
parts thereof:
86071100 - - Driving bogies and bissel-bogies 5 0
86071200 - - Other bogies and bissel-bogies 5 0
457
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
86071900 - - Other, including parts 0 US 0
- Brakes and parts thereof:
86072100 - - Air brakes and parts thereof 5 0
86072900 - - Other 5 0
86073000 - Hooks and other coupling devices, buffers, and 5 0
parts thereof
- Other parts:
86079100 - - Of locomotives 5 0
86079900 - - Other 5 0
8608 Railway or tramway track fixtures and fittings;
mechanical (including electro- mechanical)
signalling, safety or traffic control equipment for
railways, tramways, roads, inland waterways,
parking facilities, port installations or airfields;
parts of the foregoing.
86080010 - Mechanical signalling, safety or traffic control 5 0
equipment for roads
86080020 - Electromechanical equipment 5 0
86080090 - Other 5 0
8609 Containers (including containers for transport of
fluids) specially designed and equipped for
carriage by one or more modes of transport.
- Of metal:
86090011 - - Dry containers 5 0
86090019 - - Other 5 0
- Of wood:
86090021 - - Dry containers 5 0
86090029 - - Other 5 0
- Other:
86090091 - - Dry containers 5 0
86090099 - - Other 5 0
87 Chapter 87 - Vehicles other than railway or
tramway rolling-stock, and parts and accessories
thereof
8701 Tractors (other than tractors of heading 87.09).
870110 - Pedestrian controlled tractors:
- - Of a power not exceeding 22.5 kW:
87011011 - - - Two-wheeled agricultural tractors 30 0
87011012 - - - Other two-wheeled tractors 30 0
87011019 - - - Other 30 0
- - Of a power exceeding 22.5 kW:
87011021 - - - Two-wheeled agricultural tractors 25 0

458
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87011022 - - - Other two-wheeled tractors 25 0
87011029 - - - Other 25 0
870120 - Road tractors for semi-trailers:
- - Of a cylinder capacity not exceeding 1,100 cc:
87012011 - - - Four-wheeled truck tractors 15 US 0
87012019 - - - Other 15 US 0
- - Of a cylinder capacity exceeding 1,100 cc:
- - - Of a power not exceeding 67 kW:
87012021 - - - - Four-wheeled truck tractors 5 US 0
87012029 - - - - Other 5 US 0
- - - Of a power exceeding 67 kW:
87012031 - - - - Four-wheeled truck tractors 5 US 0
87012039 - - - - Other 5 US 0
870130 - Track-laying tractors:
87013011 - - Of a cylinder capacity not exceeding 1,100 cc 15 US 0
- - Of a cylinder capacity exceeding 1,100 cc
87013012 - - - Of a power not exceeding 67 kW 0 US 0
87013019 - - - Of a power exceeding 67 kW 0 US 0
870190 - Other:
- - Agricultural tractors:
- - - Of a cylinder capacity not exceeding 1,100 cc:
87019011 - - - - Four-wheeled truck tractors 15 US 0
87019019 - - - - Other 1,100 cc 15 US 0
- - - Of a cylinder capacity exceeding 1,100 cc:
- - - - Of a power not exceeding 67 kW:
87019021 - - - - - Four-wheeled truck tractors 5 US 0
87019029 - - - - - Other 5 US 0
- - - - Of a power exceeding 67 kW:
87019031 - - - - - Four-wheeled truck tractors 5 US 0
87019039 - - - - - Other 5 US 0
- - Other:
87019091 - - - Of a cylinder capacity not exceeding 1,100 cc 15 US 0
- - - Of a cylinder capacity exceeding 1,100 cc:
87019092 - - - - Of a power not exceeding 67 kW 5 US 0
87019099 - - - - Of a power exceeding 67 kW 5 US 0
8702 Motor vehicles for the transport of ten or more
persons, including the driver.
870210 - With compression-ignition internal combustion
piston engine (diesel or semi-diesel):
- - For the transport of less than 16 persons:
- - - Motor buses:

459
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - - - CBU/Other:
87021006 - - - - - Of a gross vehicle weight not exceeding 5 t 100 70 2014 0
(Endnote 8)
87021007 - - - - - Of a gross vehicle weight exceeding 5 t but 100 70 2014 0
not exceeding 6t (endnote 8)
87021008 - - - - - Of a gross vehicle weight exceeding 6 t but 100 70 2014 0
not exceeding 18t (endnote 8)
87021009 - - - - - Of a gross vehicle weight exceeding 18 t 100 70 2014 0
but not exceeding 24t (endnote 8)
87021010 - - - - - Of a gross vehicle weight exceeding 24t 100 70 2014 0
(endnote 8)
- - - Other:
- - - - CBU/Other:
87021015 - - - - - Of a gross vehicle weight not exceeding 5t 100 70 2014 0
(endnote 8)
87021016 - - - - - Of a gross vehicle weight exceeding 5 t but 100 70 2014 0
not exceeding 6 t (endnote 8)
87021017 - - - - - Of a gross vehicle weight exceeding 6 t but 100 70 2014 0
not exceeding 24 t (endnote 8)
87021018 - - - - - Of a gross vehicle weight exceeding 24 t 100 70 2014 0
(endnote 8)
- - For the transport of 16 persons or more but less
than 30 persons:
- - - Motor buses:
- - - - CBU/Other:
87021026 - - - - - Of a gross vehicle weight not exceeding 5 t 100 70 2014 0
(endnote 8)
87021027 - - - - - Of a gross vehicle weight exceeding 5 t but 100 70 2014 0
not exceeding 6 t (endnote 8)
87021028 - - - - - Of a gross vehicle weight exceeding 6 t but 100 70 2014 0
not exceeding 18 t (endnote 8)
87021031 - - - - - Of a gross vehicle weight exceeding 18 t 100 70 2014 0
but not exceeding 24 t (endnote 8)
87021032 - - - - - Of a gross vehicle weight exceeding 24 t 100 70 2014 0
(endnote 8)
- - - Other:
- - - - CBU/Other:
87021037 - - - - - Of a gross vehicle weight not exceeding 5 t 100 70 2014 0
(endnote 8)
87021038 - - - - - Of a gross vehicle weight exceeding 5 t but 100 70 2014 0
not exceeding 6 t (endnote 8)
87021039 - - - - - Of a gross vehicle weight exceeding 6 t but 100 70 2014 0
not exceeding 24 t (endnote 8)

460
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87021040 - - - - - Of a gross vehicle weight exceeding 24 t 100 70 2014 0
(endnote 8)
- - For the transport of 30 persons or more:
- - - Buses designed specially for use in airports:
- - - - CBU/Other:
87021046 - - - - - Of a gross vehicle weight not exceeding 5 t 25 0
(endnote 8)
87021047 - - - - - Of a gross vehicle weight exceeding 5 t but 25 0
not exceeding 6 t (endnote 8)
87021048 - - - - - Of a gross vehicle weight exceeding 6 t but 25 0
not exceeding 18 t (endnote 8)
87021049 - - - - - Of a gross vehicle weight exceeding 18 t 25 0
but not exceeding 24 t (endnote 8)
87021050 - - - - - Of a gross vehicle weight exceeding 24 t 25 0
(endnote 8)
- - - Other motor buses:
- - - - CBU/Other:
87021056 - - - - - Of a gross vehicle weight not exceeding 5 t 100 70 2014 0
(endnote 8)
87021057 - - - - - Of a gross vehicle weight exceeding 5 t but 100 70 2014 0
not exceeding 6 t (endnote 8)
87021058 - - - - - Of a gross vehicle weight exceeding 6 t but 100 70 2014 0
not exceeding 18 t (endnote 8)
87021059 - - - - - Of a gross vehicle weight exceeding 18 t 100 70 2014 0
but not exceeding 24 t (endnote 8)
87021060 - - - - - Of a gross vehicle weight exceeding 24 t 100 70 2014 0
(endnote 8)
- - - Other:
- - - - CBU/Other:
87021065 - - - - - Of a gross vehicle weight not exceeding 5 t 100 70 2014 0
(endnote 8)
87021066 - - - - - Of a gross vehicle weight exceeding 5 t but 100 70 2014 0
not exceeding 6 t (endnote 8)
87021067 - - - - - Of a gross vehicle weight exceeding 6 t but 100 70 2014 0
not exceeding 24 t (endnote 8)
87021068 - - - - - Of a gross vehicle weight exceeding 24 t 100 70 2014 0
(endnote 8)
870290 - Other:
- - For the transport of less than 16 persons:
- - - Motor buses:
87029012 - - - - CBU/Other (endnote 8) 100 70 2014 0
- - - Other
87029022 - - - - CBU/Other (endnote 8) 100 70 2014 0

461
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - For the transport of 16 persons or more but less
than 30 persons:
- - - Motor buses:
87029032 - - - - CBU/Other (endnote 8) 100 70 2014 0
- - - Other:
87029042 - - - - CBU/Other (endnote 8) 100 70 2014 0
- - For the transport of 30 persons and more:
- - - Buses designed specially for use in airport:
87029052 - - - - CBU/Other (endnote 8) 40 35 2012 0
- - - Other motor buses:
87029062 - - - - CBU/Other (endnote 8) 100 70 2014 0
- - - Other:
87029092 - - - - CBU/Other (endnote 8) 100 70 2014 0
8703 Motor cars and other motor vehicles principally
designed for the transport of persons (other than
those of heading 87.02), including station wagons
and racing cars.
870310 - Vehicles specially designed for travelling on
snow; golf cars and similar vehicles:
- - For the transport of not more than 8 persons
including the driver:
87031011 - - - Golf cars and golf buggies (endnote 8) 100 70 2014 0
87031012 - - - Go-karts (endnote 8) 100 70 2014 0
87031019 - - - Other (endnote 8) 100 70 2014 0
- - For the transport of 9 persons including the
driver:
87031091 - - - Golf cars and golf buggies (endnote 8) 100 70 2014 0
87031099 - - - Other (endnote 8) 100 70 2014 0
- Other vehicles, with spark-ignition internal
combustion reciprocating piston engine:
870321 - - Of a cylinder capacity not exceeding 1,000 cc:
87032110 - - - Hearses (endnote 8) 30 25 2012 0
87032120 - - - Prison vans (endnote 8) 30 25 2012 0
- - - Motor cars (including station wagons, sports
cars and racing cars) for the transport of 8 persons
or less including driver:
87032132 - - - - CBU/Other (endnote 8) 100 70 2014 0
- - - Other, for the transport of 8 persons or less:
87032142 - - - - Four wheel drive vehicles, CBU/Other 100 70 2014 0
(endnote 8)
87032144 - - - - Other (endnote 8) 100 70 2014 0

462
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - - Other, for the transport of 9 persons including
the driver:
87032152 - - - - Four wheel drive vehicles, CBU/Other 100 70 2014 0
(endnote 8)
87032154 - - - - Motor cars (including station wagons, sports 100 70 2014 0
cars and racing cars), CBU/Other (endnote 8)
87032156 - - - - Other (endnote 8) 100 70 2014 0
870322 - - Of a cylinder capacity exceeding 1,000 cc but
not exceeding 1,500 cc:
87032210 - - - Ambulances (endnote 8) 30 25 2012 0
87032220 - - - Motor-homes (endnote 8) 100 70 2014 0
87032230 - - - Hearses (endnote 8) 30 25 2012 0
87032240 - - - Prison vans (endnote 8) 30 25 2012 0
- - - Motor cars (including station wagons, sports
cars and racing cars) for the transport of 8 persons
or less including the driver:
87032252 - - - - CBU/Other (endnote 8) 100 70 2014 0
- - - Other, for the transport of 8 persons or less:
87032262 - - - - Four wheel drive vehicles, CBU/Other 100 70 2014 0
(endnote 8)
87032264 - - - - Other (endnote 8) 100 70 2014 0
- - - Other, for the transport of 9 persons including
the driver:
87032272 - - - - Four wheel drive vehicles, CBU/Other 100 70 2014 0
(endnote 8)
87032274 - - - - Motor cars (including station wagons, sports 100 70 2014 0
cars and racing cars), CBU/Other (endnote 8)
87032276 - - - - Other (endnote 8) 100 70 2014 0
870323 - - Of a cylinder capacity exceeding 1,500 cc but
not exceeding 3,000 cc:
87032311 - - - Ambulances (endnote 8) 25 20 2009 US 0
87032312 - - - Motor-homes (endnote 8) 100 70 2014 US 0
87032313 - - - Hearses (endnote 8) 25 20 2009 US 0
87032314 - - - Prison vans (endnote 8) 25 20 2009 US 0
- - - Motor cars (including station wagons, sports
cars and racing cars) for the transport of 8 persons
or less including the driver:
- - - - CBU/Other:
87032321 - - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 US 0
(endnote 8)
87032322 - - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 US 0
but less than 2,000 cc (endnote 8)

463
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87032323 - - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 AU,US 0
but less than 2,500 cc (endnote 8)
87032324 - - - - - Of a cylinder capacity 2,500 cc and above 90 52 2019 AU,US 0
(endnote 8)
- - - Other, for the transport of 8 persons or less:
- - - - Four wheel drive vehicles, CBU/Other:
87032331 - - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 US 0
(endnote 8)
87032332 - - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 US 0
but less than 2,000 cc (endnote 8)
87032333 - - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 US 0
but less than 2,500 cc (endnote 8)
87032334 - - - - - Of a cylinder capacity 2,500 cc and above 90 52 2019 US 0
(endnote 8)
- - - - Other:
87032341 - - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 US 0
(endnote 8)
87032342 - - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 US 0
but less than 2,000 cc (endnote 8)
87032343 - - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 US 0
but less than 2,500 cc (endnote 8)
87032344 - - - - - Of a cylinder capacity 2,500 cc and above 90 52 2019 US 0
(endnote 8)
- - - Other, for the transport of 9 persons including
the driver:
- - - - Motor cars (including station wagons, sports
cars and racing cars):
- - - - - CBU/Other:
87032351 - - - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 US 0
(endnote 8)
87032352 - - - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 US 0
but less than 2,000 cc (endnote 8)
87032353 - - - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 US 0
but less than 2,500 cc (endnote 8)
87032354 - - - - - - Of a cylinder capacity 2,500 cc and above 90 52 2019 US 0
(endnote 8)
- - - - Four wheel drive vehicles, CBU/Other:
87032361 - - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 US 0
(endnote 8)
87032362 - - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 US 0
but less than 2,000 cc (endnote 8)
87032363 - - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 US 0
but less than 2,500 cc (endnote 8)

464
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87032364 - - - - - Of a cylinder capacity 2,500 cc and above 90 52 2019 US 0
(endnote 8)
- - - - Other:
87032371 - - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 US 0
(endnote 8)
87032372 - - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 US 0
but less than 2,000 cc (endnote 8)
87032373 - - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 US 0
but less than 2,500 cc (endnote 8)
87032374 - - - - - Of a cylinder capacity 2,500 cc and above 90 52 2019 US 0
(endnote 8)
870324 Of a cylinder capacity exceeding 3,000 cc:
- - - Of a cylinder capacity exceeding 3,000 cc but
not exceeding 4,000 cc:
87032411 - - - - Ambulances (endnote 8) 25 20 2009 US 0
87032412 - - - - Motor-homes (endnote 8) 100 70 2014 US 0
87032413 - - - - Hearses (endnote 8) 25 20 2009 US 0
87032414 - - - - Prison vans (endnote 8) 25 20 2009 US 0
- - - - Motor cars (including station wagons, sports
cars and racing cars) for the transport of 8 persons
or less including driver:
87032422 - - - - - CBU/Other (endnote 8) 90 52 2019 AU,US 0
- - - - Other, for the transport of 8 persons or less:
87032432 - - - - - Four wheel drive vehicles, CBU/Other 90 47 2017 US 0
(endnote 8)
87032434 - - - - - Other (endnote 8) 90 52 2019 US 0
- - - - Other, for the transport of 9 persons including
the driver:
87032442 - - - - - Four wheel drive vehicles, CBU/Other 90 47 2017 US 0
(endnote 8)
87032444 - - - - - Motor cars (including station wagons, sports 90 52 2019 US 0
cars and racing cars), CBU/Other (endnote 8)
87032446 - - - - - Other (endnote 8) 90 52 2019 US 0
- - - Of a cylinder capacity exceeding 4,000 cc:
87032451 - - - - Ambulances (endnote 8) 25 20 2009 US 0
87032452 - - - - Motor-homes (endnote 8) 100 70 2014 US 0
87032453 - - - - Hearses (endnote 8) 25 20 2009 US 0
87032454 - - - - Prison vans (endnote 8) 25 20 2009 US 0
- - - - Motor cars (including station wagons, sports
cars and racing cars) for the transport of 8 persons
or less including the driver:
87032462 - - - - - CBU/Other (endnote 8) 90 52 2019 US 0
- - - - Other, for the transport of 8 persons or less:

465
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87032472 - - - - - Four wheel drive vehicles, CBU/Other 90 47 2017 US 0
(endnote 8)
87032474 - - - - - Other (endnote 8) 90 52 2019 US 0
- - - - Other, for the transport of 9 persons including
the driver:
87032482 - - - - - Four wheel drive vehicles, CBU/Other 90 47 2017 US 0
(endnote 8)
87032484 - - - - - Motor cars (including station wagons, sports 90 52 2019 US 0
cars and racing cars), CBU/Other (endnote 8)
87032486 - - - - - Other (endnote 8) 90 52 2019 US 0
- Other vehicles, with compression-ignition internal
combustion piston engine (diesel or semi-diesel):
870331 - - Of a cylinder capacity not exceeding 1,500 cc:
87033110 - - - Ambulances (endnote 8) 25 20 2009 US 0
87033120 - - - Motor-homes (endnote 8) 100 70 2014 0
87033130 - - - Hearses (endnote 8) 30 25 2012 0
87033140 - - - Prison vans (endnote 8) 30 25 2012 0
- - - Motor cars (including station wagons, sports
cars and racing cars) for the transport of 8 persons
or less including the driver:
- - - - CBU/Other:
87033152 - - - - - New 100 70 2014 0
87033153 - - - - - Used 200 or 0
150+10,000
USD,
whichever is
lower
- - - Other, for the transport of 8 persons or less:
87033162 - - - - Four wheel drive vehicles, CBU/Other 100 70 2014 0
(endnote 8)
87033164 - - - - Other (endnote 8) 100 70 2014 0
- - - Other, for the transport of 9 persons including
the driver:
87033172 - - - - Four wheel drive vehicles, CBU/Other 100 70 2014 0
(endnote 8)
87033174 - - - - New motor cars (including station wagons, 100 70 2014 0
sports cars and racing cars), CBU/Other
87033175 - - - - Used motor cars (including station wagons, 200 or 0
sports cars and racing cars), CBU/Other 150+10,000
USD,
whichever is
lower
87033177 - - - - Other (endnote 8) 100 70 2014 0

466
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
870332 - - Of a cylinder capacity exceeding 1,500 cc but
not exceeding 2,500 cc:
87033211 - - - Ambulances (endnote 8) 30 25 2012 0
87033212 - - - Motor-homes (endnote 8) 100 70 2014 0
87033213 - - - Hearses (endnote 8) 30 25 2012 0
87033214 - - - Prison vans (endnote 8) 30 25 2012 0
- - - Motor cars (including station wagons, sports
cars and racing cars) for the transport of 8 persons
or less including the driver:
- - - - CBU/Other:
87033223 - - - - - New 100 70 2014 0
87033224 - - - - - Used, of a cylinder capacity less than 1,800 200 or 0
cc 150+10,000
USD,
whichever is
lower
87033225 - - - - - Used, of a cylinder capacity 1,800 cc and 200 or 0
above but less than 2,000 cc 150+10,000
USD,
whichever is
lower
87033226 - - - - - Used, of a cylinder capacity 2,000 cc and 200 or 0
above 150+10,000
USD,
whichever is
lower
- - - Other, for the transport of 8 persons or less:
- - - - Four wheel drive vehicles, CBU/Other:
87033234 - - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 0
(endnote 8)
87033235 - - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 0
but less than 2,000 cc (endnote 8)
87033236 - - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 0
(endnote 8)
- - - - Other:
87033244 - - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 0
(endnote 8)
87033245 - - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 0
but less than 2,000 cc (endnote 8)
87033246 - - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 0
(endnote 8)
- - - Other, for the transport of 9 persons including
the driver:

467
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - - - Motor cars (including station wagons, sports
cars and racing cars):
- - - - - CBU/Other:
87033253 - - - - - - New 100 70 2014 0
87033254 - - - - - - Used, of a cylinder capacity less than 200 or 0
1,800 cc 150+10,000
USD,
whichever is
lower
87033255 - - - - - - Used, of a cylinder capacity 1,800 cc and 200 or 0
above but less than 2,000 cc 150+10,000
USD,
whichever is
lower
87033256 - - - - - - Used, of a cylinder capacity 2,000 cc and 200 or 0
above 150+10,000
USD,
whichever is
lower
- - - - Other:
- - - - - Four wheel drive vehicles, CBU/Other:
87033264 - - - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 0
(endnote 8)
87033265 - - - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 0
but less than 2,000 cc (endnote 8)
87033266 - - - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 0
(endnote 8)
- - - - - Other:
87033274 - - - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 0
(endnote 8)
87033275 - - - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 0
but less than 2,000 cc (endnote 8)
87033276 - - - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 0
(endnote 8)
870333 - - Of a cylinder capacity exceeding 2,500 cc:
- - - Of a cylinder capacity exceeding 2,500 cc but
not exceeding 3,000 cc:
87033311 - - - - Ambulances (endnote 8) 30 25 2012 0
87033312 - - - - Motor-homes (endnote 8) 100 70 2014 0
87033313 - - - - Hearses (endnote 8) 30 25 2012 0
87033314 - - - - Prison vans (endnote 8) 30 25 2012 0
- - - - Motor cars (including station wagons, sports
cars and racing cars) for the transport of 8 persons
or less including the driver:

468
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87033322 - - - - - CBU/Other, new 100 70 2014 0
87033323 - - - - - CBU/Other, used 200 or 0
150+15,000
USD,
whichever is
lower
- - - - Other, for the transport of 8 persons or less:
87033325 - - - - - Four wheel drive vehicles, CBU/Other 100 70 2014 0
(endnote 8)
87033327 - - - - - Other (endnote 8) 100 70 2014 0
- - - - Other, for the transport of 9 persons including
the driver:
87033329 - - - - - Four wheel drive vehicles, CBU/Other 100 70 2014 0
(endnote 8)
87033331 - - - - - New motor cars (including station wagons, 100 70 2014 0
sports cars and racing cars), CBU/Other
87033332 - - - - - Used motor cars (including station wagons, 200 or 0
sports cars and racing cars), CBU/Other 150+15,000
USD,
whichever is
lower
87033334 - - - - - Other (endnote 8) 100 70 2014 0
- - - Of a cylinder capacity exceeding 3,000 cc but
not exceeding 4,000 cc:
87033341 - - - - Ambulances (endnote 8) 30 25 2012 0
87033342 - - - - Motor-homes (endnote 8) 100 70 2014 0
87033343 - - - - Hearses (endnote 8) 30 25 2012 0
87033344 - - - - Prison vans (endnote 8) 30 25 2012 0
- - - - Motor cars (including station wagons, sports
cars and racing cars) for the transport of 8 persons
or less including the driver:
87033352 - - - - - CBU/Other, new 100 70 2014 0
87033353 - - - - - CBU/Other, used 200 or 0
150+15,000
USD,
whichever is
lower
- - - - Other, for the transport of 8 persons or less:
87033355 - - - - - Four wheel drive vehicles, CBU/Other 100 70 2014 0
(endnote 8)
87033357 - - - - - Other (endnote 8) 100 70 2014 0
- - - - - Other, for the transport of 9 persons
including the driver:

469
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87033359 - - - - - Four wheel drive vehicles, CBU/Other 100 70 2014 0
(endnote 8)
87033362 - - - - - New motor cars (including station wagons, 100 70 2014 0
sports cars and racing cars), CBU/Other
87033363 - - - - - Used motor cars (including station wagons, 200 or 0
sports cars and racing cars), CBU/Other 150+15,000
USD,
whichever is
lower
87033365 - - - - - Other (endnote 8) 100 70 2014 0
- - - Of a cylinder capacity exceeding 4,000 cc:
87033371 - - - - Ambulances (endnote 8) 30 25 2012 0
87033372 - - - - Motor-homes (endnote 8) 100 70 2014 0
87033373 - - - - Hearses (endnote 8) 30 25 2012 0
87033374 - - - - Prison vans (endnote 8) 30 25 2012 0
- - - - Motor cars (including station wagons, sports
cars and racing cars) for the transport of 8 persons
or less including the driver:
87033382 - - - - - CBU/Other, new 100 70 2014 0
87033383 - - - - - CBU/Other, used 200 or 0
150+15,000
USD,
whichever is
lower
- - - - Other, for the transport of 8 persons or less:
87033385 - - - - - Four wheel drive vehicles, CBU/Other 100 70 2014 0
(endnote 8)
87033387 - - - - - Other (endnote 8) 100 70 2014 0
- - - - Other, for the transport of 9 persons including
the driver:
87033389 - - - - - Four wheel drive vehicles, CBU/Other 100 70 2014 0
(endnote 8)
87033392 - - - - - New motor cars (including station wagons, 100 70 2014 0
sports cars and racing cars), CBU/Other
87033393 - - - - - Used motor cars (including station wagons, 200 or 0
sports cars and racing cars), CBU/Other 150+15,000
USD,
whichever is
lower
87033399 - - - - - Other, used 200 or 0
150+15,000
USD,
whichever is
lower

470
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
870390 - Other:
87039011 - - Ambulances (endnote 8) 25 20 2009 US 0
87039012 - - Motor-homes (endnote 8) 100 70 2014 US 0
87039013 - - Hearses (endnote 8) 25 20 2009 US 0
87039014 - - Prison vans (endnote 8) 25 20 2009 US 0
- - Motor cars (including station wagons, sports
cars and racing cars) for the transport of 8 persons
or less including the driver:
87039021 - - - Electric-powered (endnote 8) 100 70 2014 US 0
- - - Other:
- - - - CBU/Other:
87039026 - - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 US 0
(endnote 8)
87039027 - - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 US 0
but less than 2,000 cc (endnote 8)
87039028 - - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 US 0
but less than 2,500 cc (endnote 8)
87039031 - - - - - Of a cylinder capacity 2,500 cc and above 100 70 2014 US 0
but less than 3,000 cc (endnote 8)
87039032 - - - - - Of a cylinder capacity 3,000 cc and above 100 70 2014 US 0
(endnote 8)
- - Other, for the transport of 8 persons or less:
- - - Four wheel drive vehicles, CBU/Other:
87039037 - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 US 0
(endnote 8)
87039038 - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 US 0
but less than 2,000 cc (endnote 8)
87039041 - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 US 0
but less than 2,500 cc (endnote 8)
87039042 - - - - Of a cylinder capacity 2,500 cc but less than 100 70 2014 US 0
3,000 cc (endnote 8)
87039043 - - - - Of a cylinder capacity 3,000 cc and above 100 70 2014 US 0
(endnote 8)
- - - Other:
87039048 - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 US 0
(endnote 8)
87039051 - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 US 0
but less than 2,000 cc (endnote 8)
87039052 - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 US 0
but less than 2,500 cc (endnote 8)
87039053 - - - - Of a cylinder capacity 2,500 cc and above 100 70 2014 US 0
but less than 3,000 cc (endnote 8)

471
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87039054 - - - - Of a cylinder capacity 3,000 cc and above 100 70 2014 US 0
(endnote 8)
- - Other, for the transport of 9 persons:
- - - Motor cars (including station wagons, sports
cars and racing cars):
87039061 - - - - Electric-powered (endnote 8) 100 70 2014 US 0
- - - - Other:
- - - - - CBU/Other:
87039066 - - - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 US 0
(endnote 8)
87039067 - - - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 US 0
but less than 2,000 cc (endnote 8)
87039068 - - - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 US 0
but less than 2,500 cc (endnote 8)
87039071 - - - - - - Of a cylinder capacity 2,500 cc and above 100 70 2014 US 0
but less than 3,000 cc (endnote 8)
87039072 - - - - - - Of a cylinder capacity 3,000 cc and above 100 70 2014 US 0
(endnote 8)
- - - Other four wheel drive vehicles, CBU/Other:
87039077 - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 US 0
(endnote 8)
87039078 - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 US 0
but less than 2,000 cc (endnote 8)
87039081 - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 US 0
but less than 2,500 cc (endnote 8)
87039082 - - - - Of a cylinder capacity 2,500 cc and above 100 70 2014 US 0
but less than 3,000 cc (endnote 8)
87039083 - - - - Of a cylinder capacity 3,000 cc and above 100 70 2014 US 0
(endnote 8)
- - - Other:
87039088 - - - - Of a cylinder capacity less than 1,800 cc 100 70 2014 US 0
(endnote 8)
87039091 - - - - Of a cylinder capacity 1,800 cc and above 100 70 2014 US 0
but less than 2,000 cc (endnote 8)
87039092 - - - - Of a cylinder capacity 2,000 cc and above 100 70 2014 US 0
but less than 2,500 cc (endnote 8)
87039093 - - - - Of a cylinder capacity 2,500 cc and above 100 70 2014 US 0
but less than 3,000 cc (endnote 8)
87039094 - - - - Of a cylinder capacity 3,000 cc and above 100 70 2014 US 0
(endnote 8)
8704 Motor vehicles for the transport of goods.
870410 - Dumpers designed for off-highway use:
- - Completely Built Up (CBU)/Other

472
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87041021 - - - g.v.w. exceeding 24 t (endnote 8) 18 10 2011 US 0
87041022 - - - g.v.w. not exceeding 24 t (endnote 8) 80 50 2017 US 0
- Other, with compression-ignition internal
combustion piston engine (diesel or semi-diesel):
870421 - - g.v.w not exceeding 5 t:
- - - Completely Built Up (CBU)/Other:
87042121 - - - - Refrigerated vans (endnote 8) 40 35 2010 0
87042122 - - - - Refuse collection vehicles having refuse 40 35 2010 0
compressing device (endnote 8)
87042123 - - - - Tanker vehicles (endnote 8) 40 35 2010 0
87042124 - - - - Designed for the transport of concrete or 40 35 2010 0
cement in bulk (endnote 8)
87042125 - - - - Other vans, pick-up trucks and similar 100 70 2014 0
vehicles (endnote 8)
87042126 - - - - Ordinary lorries (trucks) (endnote 8) 100 70 2014 0
87042129 - - - - Other (endnote 8) 100 70 2014 0
870422 - - g.v.w exceeding 5 t but not exceeding 20 t:
- - - Completely Built-up (CBU)/Other:
- - - - g.v.w not exceeding 6 t:
87042241 - - - - - Refrigerated vans (endnote 8) 25 CE25,JP,US 0
87042242 - - - - - Refuse collection vehicles having refuse 20 CE25,JP,US 0
compressing device (endnote 8)
87042243 - - - - - Tanker vehicles (endnote 8) 20 CE25,JP,US 0
87042244 - - - - - Designed for the transport of concrete or 20 CE25,JP,US 0
cement in bulk (endnote 8)
87042245 - - - - - Other vans, pick-up trucks and similar 60 50 2012 CE25,JP,US 0
vehicles (endnote 8)
87042246 - - - - - Ordinary lorries (trucks) (endnote 8) 60 50 2012 CE25,JP,US 0
87042249 - - - - - Other (endnote 8) 60 50 2012 CE25,JP,US 0
- - - - g.v.w exceeding 6 t but not exceeding 10 t:
87042251 - - - - - Refrigerated vans (endnote 8) 20 CE25,JP,US 0
87042252 - - - - - Refuse collection vehicles having refuse 20 CE25,JP,US 0
compressing device (endnote 8)
87042253 - - - - - Tanker vehicles (endnote 8) 20 CE25,JP,US 0
87042254 - - - - - Designed for the transport of concrete or 20 CE25,JP,US 0
cement in bulk (endnote 8)
87042255 - - - - - Other vans, pick-up trucks and similar 60 50 2012 CE25,JP,US 0
vehicles (endnote 8)
87042256 - - - - - Ordinary lorries (trucks) (endnote 8) 60 50 2012 CE25,JP,US 0
87042259 - - - - - Other (endnote 8) 60 50 2012 CE25,JP,US 0
- - - - g.v.w exceeding 10 t but not exceeding 20 t:
87042261 - - - - - Refrigerated vans (endnote 8) 20 CE25,JP,US 0

473
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87042262 - - - - - Refuse collection vehicles having refuse 20 CE25,JP,US 0
compressing device (endnote 8)
87042263 - - - - - Tanker vehicles (endnote 8) 20 CE25,JP,US 0
87042264 - - - - - Designed for the transport of concrete or 20 CE25,JP,US 0
cement in bulk (endnote 8)
87042265 - - - - - Other vans, pick-up trucks and similar 30 CE25,JP,US 0
vehicles (endnote 8)
87042266 - - - - - Ordinary lorries (trucks) (endnote 8) 30 CE25,JP,US 0
87042269 - - - - - Other (endnote 8) 30 CE25,JP,US 0
870423 - - g.v.w exceeding 20 t:
- - - Completely Built-up (CBU)/Other:
- - - - g.v.w not exceeding 24 t:
87042331 - - - - - Refrigerated vans (endnote 8) 30 25 2010 0
87042332 - - - - - Refuse collection vehicles having refuse 30 25 2010 0
compressing device (endnote 8)
87042333 - - - - - Tanker vehicles (endnote 8) 30 25 2010 0
87042334 - - - - - Designed for the transport of concrete or 30 25 2010 0
cement in bulk (endnote 8)
87042335 - - - - - Other vans, pick-up trucks and similar 30 25 2010 0
vehicles (endnote 8)
87042336 - - - - - Ordinary lorries (trucks) (endnote 8) 30 25 2010 0
87042339 - - - - - Other (endnote 8) 30 25 2010 0
- - - - g.v.w exceeding 24 t:
87042341 - - - - - Refrigerated vans (endnote 8) 30 25 2010 0
87042342 - - - - - Refuse collection vehicles having refuse 30 25 2010 0
compressing device (endnote 8)
87042343 - - - - - Tanker vehicles (endnote 8) 30 25 2010 0
87042344 - - - - - Designed for the transport of concrete or 30 25 2010 0
cement in bulk (endnote 8)
87042345 - - - - - Other vans, pick-up trucks and similar 30 25 2010 0
vehicles (endnote 8)
87042346 - - - - - Ordinary lorries (trucks) (endnote 8) 30 25 2010 0
87042349 - - - - - Other (endnote 8) 30 25 2010 0
- Other, with spark-ignition internal combustion
piston engine:
870431 - - g.w.w not exceeding 5 t:
- - - Completely Built Up (CBU)/Other:
87043121 - - - - Refrigerated vans (endnote 8) 40 35 2010 JP 0
87043122 - - - - Refuse collection vehicles having refuse 40 35 2010 JP 0
compressing device (endnote 8)
87043123 - - - - Tanker vehicles (endnote 8) 40 35 2010 JP 0

474
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87043124 - - - - Designed for the transport of concrete or 40 35 2010 JP 0
cement in bulk (endnote 8)
87043125 - - - - Other vans, pick-up trucks and similar 100 70 2014 0
vehicles (endnote 8)
87043126 - - - - Ordinary lorries (trucks) (endnote 8) 100 70 2014 0
87043127 - - - - Three-wheeled light trucks of a cylinder 100 70 2014 0
capacity not exceeding 356 cc and a payload
capacity not exceeding 350 kg (endnote 8)
87043129 - - - - Other (endnote 8) 100 70 2014 0
870432 - - g.v.w. exceeding 5 t:
- - - Completely Built-up (CBU)/Other:
- - - - g.v.w not exceeding 6 t:
87043254 - - - - - Refrigerated vans (endnote 8) 40 35 2010 0
87043255 - - - - - Refuse collection vehicles having refuse 40 35 2010 0
compressing device (endnote 8)
87043256 - - - - - Tanker vehicles (endnote 8) 40 35 2010 0
87043257 - - - - - Designed for the transport of concrete or 40 35 2010 0
cement in bulk (endnote 8)
87043258 - - - - - Other vans, pick-up trucks and similar 100 70 2014 0
vehicles (endnote 8)
87043261 - - - - - Ordinary lorries (trucks) (endnote 8) 100 70 2014 0
87043262 - - - - - Other (endnote 8) 100 70 2014 0
- - - - g.v.w exceeding 6 t but not exceeding 10 t:
87043263 - - - - - Refrigerated vans (endnote 8) 30 25 2010 0
87043264 - - - - - Refuse collection vehicles having refuse 30 25 2010 0
compressing device (endnote 8)
87043265 - - - - - Tanker vehicles (endnote 8) 30 25 2010 0
87043266 - - - - - Designed for the transport of concrete or 30 25 2010 0
cement in bulk (endnote 8)
87043267 - - - - - Other vans, pick-up trucks and similar 100 70 2014 0
vehicles (endnote 8)
87043268 - - - - - Ordinary lorries (trucks) (endnote 8) 100 70 2014 0
87043269 - - - - - Other (endnote 8) 100 70 2014 0
- - - - g.v.w exceeding 10 t but not exceeding 20 t:
87043271 - - - - - Refrigerated vans (endnote 8) 30 25 2010 0
87043272 - - - - - Refuse collection vehicles having refuse 30 25 2010 0
compressing device (endnote 8)
87043273 - - - - - Tanker vehicles (endnote 8) 30 25 2010 0
87043274 - - - - - Designed for the transport of concrete or 30 25 2010 0
cement in bulk (endnote 8)
87043275 - - - - - Other vans, pick-up trucks and similar 60 45 2012 0
vehicles (endnote 8)
87043276 - - - - - Ordinary lorries (trucks) (endnote 8) 60 45 2012 0
475
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87043277 - - - - - Other (endnote 8) 60 45 2012 0
- - - - g.v.w exceeding 20 but not exceeding 24 t:
87043278 - - - - - Refrigerated vans (endnote 8) 40 35 2010 0
87043281 - - - - - Refuse collection vehicles having refuse 40 35 2010 0
compressing device (endnote 8)
87043282 - - - - - Tanker vehicles (endnote 8) 40 35 2010 0
87043283 - - - - - Designed for the transport of concrete or 40 35 2010 0
cement in bulk (endnote 8)
87043284 - - - - - Other vans, pick-up trucks and similar 40 35 2010 0
vehicles (endnote 8)
87043285 - - - - - Ordinary lorries (trucks) (endnote 8) 40 35 2010 0
87043286 - - - - - Other (endnote 8) 40 35 2010 0
- - - - g.v.w exceeding 24 t:
87043287 - - - - - Refrigerated vans (endnote 8) 30 25 2010 0
87043288 - - - - - Refuse collection vehicles having refuse 30 25 2010 0
compressing device (endnote 8)
87043291 - - - - - Tanker vehicles (endnote 8) 30 25 2010 0
87043292 - - - - - Designed for the transport of concrete or 30 25 2010 0
cement in bulk (endnote 8)
87043293 - - - - - Other vans, pick-up trucks and similar 30 25 2010 0
vehicles (endnote 8)
87043294 - - - - - Ordinary lorries (trucks) (endnote 8) 30 25 2010 0
87043295 - - - - - Other (endnote 8) 30 25 2010 0
870490 - Other:
- - Completely Built-up (CBU)/Other:
- - - g.v.w not exceeding 5 t:
87049041 - - - - Vans, pick-up trucks and similar vehicles 100 70 2014 0
(endnote 8)
87049042 - - - - Ordinary lorries (trucks) (endnote 8) 100 70 2014 0
87049049 - - - - Other (endnote 8) 100 70 2014 0
- - - g.v.w exceeding 5 t but not exceeding 24 t:
87049051 - - - - Vans, pick-up trucks and similar vehicles 100 70 2014 0
(endnote 8)
87049052 - - - - Ordinary lorries (trucks) (endnote 8) 100 70 2014 0
87049059 - - - - Other (endnote 8) 100 70 2014 0
- - - g.v.w exceeding 24 t:
87049061 - - - - Vans, pick-up trucks and similar vehicles 30 25 2012 0
(endnote 8)
87049062 - - - - Ordinary lorries (trucks) (endnote 8) 30 25 2012 0
87049069 - - - - Other (endnote 8) 30 25 2012 0

476
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8705 Special purpose motor vehicles, other than those
principally designed for the transport of persons or
goods (for example, breakdown lorries, crane
lorries, fire fighting vehicles, concrete-mixer lorries,
road sweeper lorries, spraying lorries, mobile
workshops, mobile radiological units).
87051000 - Crane lorries 10 0
87052000 - Mobile drilling derricks 0 US 0
87053000 - Fire fighting vehicles 10 5 2009 0
87054000 - Concrete-mixer lorries 20 0
870590 - Other:
87059010 - - Street cleansing vehicles, including cesspit 5 US 0
emptiers
87059020 - - Mobile clinics; spraying lorries of all kinds 5 US 0
87059030 - - Mobile radiological units 5 US 0
87059040 - - Mobile manufacture units for explosives 0 US 0
87059090 - - Other 10 US 0
8706 Chassis fitted with engines, for the motor vehicles
of headings 87.01 to 87.05.
- For vehicles of heading 87.01
87060011 - - For vehicles of subheadings 8701.10 and 10 CN,US 0
8701.90 (agricultural tractors only)
87060019 - - Other 10 CN,US 0
- For vehicles of heading 87.02:
87060021 - - For vehicles of subheading 8702.10 35 30 2012 CN,US 0
87060022 - - For vehicles of subheading 8702.90 35 30 2012 CN,US 0
- For vehicles of heading 87.03:
87060031 - - For ambulances 45 28 2014 CN,US 0
87060039 - - Other 45 28 2014 CN,US 0
- For vehicles of heading 87.04:
87060041 - - For vehicles of subheading 8704.10 35 30 2012 CN,US 0
87060049 - - Other 35 30 2012 CN,US 0
87060050 - For vehicles of heading 87.05 30 10 2014 CN,US 0
8707 Bodies (including cabs), for the motor vehicles of
headings 87.01 to 87.05.
870710 - For the vehicles of heading 87.03:
87071010 - - For ambulances 50 30 2014 US 0
87071090 - - Other 45 28 2014 US 0
870790 - Other:
- - For vehicles of heading 87.01:
87079011 - - - For vehicles of subheadings 8701.10 and 20 10 2014 CN,US 0
8701.90 (agricultural tractors only)

477
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87079019 - - - Other 10 CN,US 0
- - For vehicles of heading 87.04:
87079021 - - - For vehicles of subheading 8704.10 35 30 2012 CN,US 0
87079029 - - - Other 35 28 2012 CN,US 0
87079030 - - For vehicles of heading 87.05 30 20 2012 CN,US 0
87079090 - - Other 35 28 2012 CN,US 0
8708 Parts and accessories of the motor vehicles of
headings 87.01 to 87.05.
870810 - Bumpers and parts thereof:
87081010 - - For vehicles of heading 87.01 30 25 2014 US 0
87081020 - - For vehicles of headings 87.02 and 87.04 27 25 2014 US 0
(except subheading 8704.10)
87081030 - - For ambulances 30 25 2014 US 0
87081040 - - For vehicles of subheadings 8703.21 to 27 25 2014 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87081050 - - For vehicles of subheading 8703.24 or 8703.33 27 25 2014 US 0
(except ambulances)
87081060 - - For vehicles of subheading 8704.10 or heading 27 25 2014 US 0
87.05
87081090 - - Other 27 25 2014 US 0
- Other parts and accessories of bodies (including
cabs):
870821 - - Safety seat belts:
87082110 - - - For vehicles of heading 87.01 30 25 2014 US 0
87082120 - - - For vehicles of headings 87.02 and 87.04 30 25 2014 US 0
(except subheading 8704.10)
87082130 - - - For ambulances 30 25 2014 US 0
87082140 - - - For vehicles of subheadings 8703.21 to 30 25 2014 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87082150 - - - For vehicles of subheading 8703.24 or 30 25 2014 US 0
8703.33 (except ambulances)
87082160 - - - For vehicles of subheading 8704.10 or 30 25 2014 US 0
heading 87.05
87082190 - - - Other 30 25 2014 US 0
870829 - - Other:
- - - Components of door trim assembly:
87082911 - - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractors only)
87082912 - - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87082913 - - - - For vehicles of headings 87.02 and 87.04 27 20 2012 US 0
(except subheading 8704.10)
478
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87082914 - - - - For ambulances 30 25 2014 US 0
87082915 - - - - For vehicles of subheadings 8703.21 to 25 15 2012 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87082916 - - - - For vehicles of subheading 8703.24 or 25 15 2012 US 0
8703.33 (except ambulances)
87082917 - - - - For vehicles of subheading 8704.10 or 27 20 2012 US 0
heading 87.05
87082919 - - - - Other 30 20 2012 US 0
- - - Other:
87082991 - - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractors only)
87082992 - - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87082993 - - - - For vehicles of headings 87.02 and 87.04 30 20 2012 JP,US 0
(except subheading 8704.10)
87082994 - - - - For ambulances 30 25 2014 US 0
87082995 - - - - For vehicles of subheadings 8703.21 to 25 15 2012 JP,US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87082996 - - - - For vehicles of subheading 8703.24 or 25 15 2012 JP,US 0
8703.33 (except ambulances)
87082997 - - - - For vehicles of subheading 8704.10 or 30 20 2012 JP,US 0
heading 87.05
87082998 - - - - Parts of safety belts 30 20 2012 US 0
87082999 - - - - Other 30 20 2012 US 0
- Brakes and servo-brakes and parts thereof:
870831 - - Mounted brake linings:
87083110 - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractors only)
87083120 - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87083130 - - - For vehicles of headings 87.02 and 87.04 27 25 2014 US 0
(except subheading 8704.10)
87083140 - - - For ambulances 30 25 2014 US 0
87083150 - - - For vehicles of subheadings 8703.21 to 25 22 2012 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87083160 - - - For vehicles of subheading 8703.24 or 25 22 2012 US 0
8703.33 (except ambulances)
87083170 - - - For vehicles of subheading 8704.10 or 25 22 2012 US 0
heading 87.05
87083190 - - - Other 25 22 2012 US 0
870839 - - Other:

479
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87083910 - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractors only)
87083920 - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87083930 - - - For vehicles of subheadings 87.02 and 87.04 25 US 0
(except subheading 8704.10)
87083940 - - - For ambulances 30 25 2014 US 0
87083950 - - - For vehicles of subheadings 8703.21 to 25 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87083960 - - - For vehicles of subheading 8703.24 or 25 US 0
8703.33 (except ambulances)
87083970 - - - For vehicles of subheading 8704.10 or 25 US 0
heading 87.05
87083990 - - - Other 25 US 0
870840 - Gear boxes:
- - Not fully assembled:
87084011 - - - For vehicles of subheading 8701.10 or 30 25 2012 AR,US 0
8701.90 (agricultural tractors only)
87084012 - - - For vehicles of heading 87.01 (except 30 25 2012 AR,US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87084013 - - - For vehicles of headings 87.02 and 87.04 25 24 2009 AR,US 0
(except subheading 8704.10)
87084014 - - - For ambulances 30 25 2012 US 0
87084015 - - - For vehicles of subheadings 8703.21 to 25 18 2012 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87084016 - - - For vehicles of subheading 8703.24 or 25 18 2012 US 0
8703.33 (except ambulances)
87084017 - - - For vehicles of subheading 8704.10 or 25 24 2009 AR,US 0
heading 87.05
87084019 - - - Other 25 24 2009 AR,US 0
- - Fully assembled:
87084021 - - - For vehicles of subheading 8701.10 or 30 25 2012 US 0
8701.90 (agricultural tractors only)
87084022 - - - For vehicles of heading 87.01 (except 30 25 2012 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87084023 - - - For vehicles of headings 87.02 and 87.04 25 US 0
(except subheading 8704.10)
87084024 - - - For ambulances 30 25 2012 US 0
87084025 - - - For vehicles of subheadings 8703.21 to 25 20 2012 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)

480
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87084026 - - - For vehicles of subheading 8703.24 or 25 20 2012 US 0
8703.33 (except ambulances)
87084027 - - - For vehicles of subheading 8704.10 or 87.05 27 25 2012 US 0
87084029 - - - Other 27 25 2012 US 0
870850 - Drive-axles with differential, whether or not
provided with other transmission components:
- - Not fully assembled:
87085011 - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractors only)
87085012 - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87085013 - - - For vehicles of headings 87.02 and 87.04 25 24 2009 US 0
(except subheading 8704.10)
87085014 - - - For ambulances 30 25 2014 US 0
87085015 - - - For vehicles of subheadings 8703.21 to 25 24 2009 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87085016 - - - For vehicles of subheading 8703.24 or 25 24 2009 US 0
8703.33 (except ambulances)
87085017 - - - For vehicles of subheading 8704.10 or 25 24 2009 US 0
heading 87.05
87085019 - - - Other 25 24 2009 US 0
- - Fully assembled:
87085021 - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractors only)
87085022 - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87085023 - - - For vehicles of headings 87.02 and 87.04 25 24 2009 US 0
(except subheading 8704.10)
87085024 - - - For ambulances 30 25 2014 US 0
87085025 - - - For vehicles of subheadings 8703.21 to 25 24 2009 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87085026 - - - For vehicles of subheading 8703.24 or 25 24 2009 US 0
8703.33 (except ambulances)
87085027 - - - For vehicles of subheading 8704.10 or 25 24 2009 US 0
heading 87.05
87085029 - - - Other 25 24 2009 US 0
870860 - Non-driving axles and parts thereof:
- - Not fully assembled:
87086011 - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractors only)

481
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87086012 - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87086013 - - - For vehicles of headings 87.02 and 87.04 25 24 2009 US 0
(except subheading 8704.10)
87086014 - - - For ambulances 30 25 2014 US 0
87086015 - - - For vehicles of subheadings 8703.21 to 25 24 2009 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87086016 - - - For vehicles of subheading 8703.24 or 25 24 2009 US 0
8703.33 (except ambulances)
87086017 - - - For vehicles of subheading 8704.10 or 25 24 2009 US 0
heading 87.05
87086019 - - - Other 25 24 2009 US 0
- - Fully assembled:
87086021 - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractors only)
87086022 - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87086023 - - - For vehicles of headings 87.02 and 87.04 25 US 0
(except subheading 8704.10)
87086024 - - - For ambulances 30 25 2014 US 0
87086025 - - - For vehicles of subheadings 8703.21 to 25 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87086026 - - - For vehicles of subheading 8703.24 or 25 US 0
8703.33 (except ambulances)
87086027 - - - For vehicles of subheading 8704.10 or 25 US 0
heading 87.05
87086029 - - - Other 25 US 0
870870 - Road wheels and parts and accessories thereof:
- - Wheel centre discs, center caps whether or not
incorporating logos:
87087011 - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractors only)
87087012 - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87087013 - - - For vehicles of headings 87.02 and 87.04 30 US 0
(except subheading 8704.10)
87087014 - - - For ambulances 30 US 0
87087015 - - - For vehicles of subheadings 8703.21 to 25 15 2012 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87087016 - - - For vehicles of subheading 8703.24 or 25 15 2012 US 0
8703.33 (except ambulances)
482
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87087017 - - - For vehicles of subheading 8704.10 or 30 US 0
heading 87.05
87087019 - - - Other 30 US 0
- - Other:
87087091 - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractors only)
87087092 - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87087093 - - - For vehicles of headings 87.02 and 87.04 27 25 2014 US 0
(except subheading 8704.10)
87087094 - - - For ambulance 30 25 2014 US 0
87087095 - - - For vehicles of subheadings 8703.21 to 27 25 2014 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87087096 - - - For vehicles of subheading 8703.24 or 27 25 2014 US 0
8703.33 (except ambulances)
87087097 - - - For vehicles of subheading 8704.10 or 27 25 2014 US 0
heading 87.05
87087099 - - - Other 27 25 2014 US 0
870880 - Suspension shock-absorbers:
87088010 - - For vehicles of subheading 8701.10 or 8701.90 30 25 2014 US 0
(agricultural tractors only)
87088020 - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87088030 - - For vehicles of headings 87.02 and 87.04 25 22 2012 US 0
(except subheading 8704.10)
87088040 - - For ambulances 30 25 2014 US 0
87088050 - - For vehicles of subheadings 8703.21 to 25 22 2012 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87088060 - - For vehicles of subheading 8703.24 or 8703.33 25 22 2012 US 0
(except ambulances)
87088070 - - For vehicles of subheading 8704.10 or heading 25 22 2012 US 0
87.05
87088090 - - Other 25 22 2012 US 0
- Other parts and accessories:
870891 - - Radiator:
87089110 - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractors only)
87089120 - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)

483
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87089130 - - - For vehicles of headings 87.02 and 87.04 25 22 2012 US 0
(except subheading 8704.10)
87089140 - - - For ambulances 30 25 2014 US 0
87089150 - - - For vehicles of subheadings 8703.21 to 25 22 2012 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87089160 - - - For vehicles of subheading 8703.24 or 25 22 2012 US 0
8703.33 (except ambulances)
87089170 - - - For vehicles of subheading 8704.10 or 25 22 2012 US 0
heading 87.05
87089190 - - - Other 25 22 2012 US 0
870892 - - Silencers and exhaust pipes:
- - - Straight-through silencers:
87089211 - - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractors only)
87089212 - - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87089213 - - - - For vehicles of headings 87.02 and 87.04 25 US 0
(except subheading 8704.10)
87089214 - - - - For ambulances 30 25 2014 US 0
87089215 - - - - For vehicles of subheadings 8703.21 to 25 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87089216 - - - - For vehicles of subheading 8703.24 or 25 US 0
8703.33 (except ambulances)
87089217 - - - - For vehicles of subheading 8704.10 or 25 US 0
heading 87.05
87089219 - - - - Other 30 25 2014 US 0
- - - Other:
87089291 - - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractors only)
87089292 - - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87089293 - - - - For vehicles of headings 87.02 and 87.04 25 US 0
(except subheading 8704.10)
87089294 - - - - For ambulances 30 25 2014 US 0
87089295 - - - - For vehicles of subheadings 8703.21 to 25 US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87089296 - - - - For vehicles of subheading 8703.24 or 25 US 0
8703.33 (except ambulances)
87089297 - - - - For vehicles of subheading 8704.10 or 87.05 25 US 0
87089299 - - - - Other 30 25 2014 US 0
870893 - - Clutches and parts thereof:

484
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87089310 - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractors only)
87089320 - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90)(agricultural
tractors)
87089330 - - - For vehicles of headings 87.02 and 87.04 27 25 2010 JP,US 0
(except subheading 8704.10)
87089340 - - - For ambulances 30 25 2014 US 0
87089350 - - - For vehicles of subheadings 8703.21 to 27 25 2010 JP,US 0
8703.23, 8703.31 or 8703.32 (except ambulances)
87089360 - - - For vehicles of subheading 8703.24 or 27 25 2010 JP,US 0
8703.33 (except ambulances)
87089370 - - - For vehicles of subheading 8704.10 or 27 25 2010 JP,US 0
heading 87.05
87089390 - - - Other 27 25 2010 JP,US 0
870894 - - Steering wheels, steering columns and steering
boxes:
- - - Steering wheels:
87089411 - - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractor only)
87089412 - - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90 (agricultural
tractors)
87089419 - - - - Other 27 25 2010 US 0
- - - Steering columns and steering boxes:
87089421 - - - - For vehicles of subheading 8701.10 or 30 25 2014 US 0
8701.90 (agricultural tractor only)
87089422 - - - - For vehicles of heading 87.01 (except 30 25 2014 US 0
subheading 8701.10 or 8701.90 (agricultural
tractors)
87089429 - - - - Other 27 25 2010 US 0
870899 - - Other:
- - - Unassembled fuel tanks; engine brackets;
parts and accessories of radiators; aluminium
radiator core, single row:
87089911 - - - - For vehicles of heading 87.01 30 20 2012 CA,CE25,US 0
87089919 - - - - Other 25 15 2014 CA,CE25,US 0
- - - Other parts and accessories for vehicles of
subheading 8701.10 or 8701.90 (agricultural
tractors only):
87089921 - - - - Crown wheels and pinions 30 20 2012 CA,CE25,US 0
87089929 - - - - Other 30 20 2012 CA,CE25,US 0

485
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- - - Other parts and accessories for vehicles of
subheading 8701.20 or 8701.30:
87089931 - - - - Crown wheels and pinions 30 20 2012 CA,CE25,US 0
87089939 - - - - Other 30 20 2012 CA,CE25,US 0
87089940 - - - Other parts and accessories for vehicles of 30 20 2012 CA,CE25,US 0
subheading 8701.90 (except agricultural tractors)
- - - Other:
87089991 - - - - Crown wheels and pinions 25 15 2014 CA,CE25,US 0
87089992 - - - - Automotive liquefied petroleum gas (LPG) 25 15 2014 CA,CE25,US 0
cylinders
87089993 - - - - Parts of suspension shock-absorbers 25 15 2014 CA,CE25,US 0
87089999 - - - - Other 30 25 2012 CA,CE25,US 0
8709 Works trucks, self-propelled, not fitted with lifting
or handling equipment, of the type used in
factories, warehouses, dock areas or airports for
short distance transport of goods; tractors of the
type used on railway station platforms; parts of the
foregoing vehicles.
- Vehicles:
87091100 - - Electrical 20 15 2012 0
87091900 - - Other 3 US 0
87099000 - Parts 20 15 2012 0
87100000 Tanks and other armoured fighting vehicles, 0 0
motorised, whether or not fitted with weapons, and
parts of such vehicles.
8711 Motorcycles (including mopeds) and cycles fitted
with an auxiliary motor, with or without side-cars;
side-cars.
871110 - With reciprocating internal combustion piston
engine of a cylinder capacity not exceeding 50 cc:
87111010 - - Mopeds 100 70 2014 0
- - Other, CKD:
87111021 - - - Motor scooters 100 75 2012 0
87111022 - - - Other motor cycles, with or without side-cars 100 75 2012 0
87111029 - - - Other 100 75 2012 0
- - Other, CBU/Other:
87111031 - - - Motor scooters 100 75 2012 0
87111032 - - - Other motor cycles, with or without side-cars 100 75 2012 0
87111039 - - - Other 100 75 2012 0
871120 - With reciprocating internal combustion piston
engine of a cylinder capacity exceeding 50 cc but
not exceeding 250 cc:
87112010 - - Mopeds 95 70 2014 0

486
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87112020 - - Motorcross motorcycles 95 75 2012 0
- - Other, CKD, of a cylinder capacity not
exceeding 125 cc:
87112031 - - - Motor scooters 95 75 2012 0
87112032 - - - Other motor cycles, with or without side-cars 95 75 2012 0
87112033 - - - Other 95 75 2012 0
- - Other, CKD, of a cylinder capacity exceeding
125 cc but not exceeding 150 cc:
87112034 - - - Motor scooters 95 75 2012 0
87112035 - - - Other motor cycles, with or without side-cars 95 75 2012 0
87112036 - - - Other 95 75 2012 0
- - Other, CKD, of a cylinder capacity exceeding
150 cc but not exceeding 200 cc:
87112037 - - - Motor scooters 95 75 2012 0
87112038 - - - Other motor cycles, with or without side-cars 95 75 2012 0
87112039 - - - Other 95 75 2012 0
- - Other, CKD, of a cylinder capacity exceeding
200 cc but not exceeding 250 cc:
87112041 - - - Motor scooters 95 75 2012 0
87112042 - - - Other motor cycles, with or without side-cars 95 75 2012 0
87112043 - - - Other 95 75 2012 0
- - Other, CBU/Other, of a cylinder capacity not
exceeding 125 cc:
87112044 - - - Motor scooters 95 75 2012 0
87112045 - - - Other motor cycles, with or without side-cars 95 75 2012 0
87112046 - - - Other 95 75 2012 0
- - Other, CBU/Other, of a cylinder capacity
exceeding 125 cc but not exceeding 150 cc:
87112047 - - - Motor scooters 95 75 2012 0
87112048 - - - Other motor cycles, with or without side-cars 95 75 2012 0
87112049 - - - Other 95 75 2012 0
- - Other, CBU/Other, of a cylinder capacity
exceeding 150 cc but not exceeding 200 cc:
87112051 - - - Motor scooters 95 75 2012 0
87112052 - - - Other motor cycles, with or without side-cars 95 75 2012 0
87112053 - - - Other 95 75 2012 0
- - Other, CBU/Other, of a cylinder capacity
exceeding 200 cc but not exceeding 250 cc:
87112054 - - - Motor scooters 95 75 2012 0
87112055 - - - Other motor cycles, with or without side-cars 95 75 2012 0
87112056 - - - Other 95 75 2012 0

487
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
871130 - With reciprocating internal combustion piston
engine of a cylinder capacity exceeding 250 cc but
not exceeding 500 cc:
87113010 - - Motorcross motorcycles 100 75 2012 0
87113020 - - Other, CKD 100 75 2012 0
87113030 - - Other, CBU/Other 100 75 2012 0
871140 - With reciprocating internal combustion piston
engine of a cylinder capacity exceeding 500 cc but
not exceeding 800 cc:
87114010 - - Motorcross motorcycles 100 75 2012 0
87114020 - - Other, CKD 100 75 2012 0
87114030 - - Other, CBU/Other 100 75 2012 0
871150 - With reciprocating internal combustion piston
engine of a cylinder capacity exceeding 800 cc:
87115010 - - Motorcross motorcycles 100 75 2012 0
87115020 - - Other, CKD 100 75 2012 0
87115030 - - Other, CBU/Other 100 40 2015 0
871190 - Other:
87119010 - - Mopeds 100 75 2012 0
87119020 - - Motor scooters 100 75 2012 0
87119030 - - Other cycles fitted with an auxiliary motor with 100 75 2012 0
or without side-cars
87119040 - - Side-cars 100 75 2012 0
- - Other:
- - - CKD:
87119091 - - - - Not exceeding 200 cc 100 70 2012 US 0
87119092 - - - - Exceeding 200 cc but not exceeding 500 cc 100 60 2014 US 0
87119093 - - - - Exceeding 500 cc but not exceeding 800 cc 100 60 2014 US 0
87119094 - - - - Exceeding 800 cc 100 60 2014 US 0
- - - CBU/Other:
87119095 - - - - Not exceeding 200 cc 100 65 2012 US 0
87119096 - - - - Exceeding 200 cc but not exceeding 500 cc 100 60 2014 US 0
87119097 - - - - Exceeding 500 cc but not exceeding 800 cc 100 60 2014 US 0
87119098 - - - - Exceeding 800 cc 100 60 2014 US 0
8712 Bicycles and other cycles (including delivery
tricycles), not motorised.
87120010 - Racing bicycles 5 0
87120020 - Other bicycles (including children’s bicycles in 80 45 2012 0
the normal form of adult bicycles)
87120030 - Bicycles designed to be ridden by children but 80 45 2012 0
not in the normal form of adult bicycles
87120090 - Other 80 45 2012 0

488
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8713 Carriages for disabled persons, whether or not
motorised or otherwise mechanically propelled.
87131000 - Not mechanically propelled 0 US 0
87139000 - Other 0 US 0
8714 Parts and accessories of vehicles of headings
87.11 to 87.13.
- Of motorcycles (including mopeds):
871411 - - Saddles:
87141110 - - - For motorcycles of subheading 8711.10, 50 35 2010 0
8711.20 or 8711.90
87141120 - - - For motorcycles of subheading 8711.30, 50 35 2010 0
8711.40 or 8711.50
871419 - - Other:
87141910 - - - Carburettor assembly 50 35 2010 0
87141920 - - - Clutch assembly 50 35 2010 0
87141930 - - - Gear assembly 50 35 2010 0
87141940 - - - Starter system 50 35 2010 0
87141950 - - - Spokes or nipples 50 35 2010 0
87141960 - - - Other, for motorcycles of subheading 8711.10, 50 35 2010 0
8711.20 or 8711.90
87141970 - - - Other, for motorcycles of subheading 8711.30, 45 33 2010 0
8711.40 or 8711.50
871420 - Of carriages for disabled persons:
- - Castors:
87142011 - - - Of a diameter (including tyres) exceeding 75 0 US 0
mm but not exceeding 100 mm provided that the
width of the wheel or tyre fitted thereto is not less
than 30 mm
87142012 - - - Of a diameter (including tyres) exceeding 100 0 US 0
mm but not exceeding 250 mm provided that the
width of the wheel or tyre fitted thereto is not less
than 30 mm
87142019 - - - Other 0 US 0
87142020 - - Spokes 0 US 0
87142030 - - Nipples 0 US 0
87142090 - - Other 0 US 0
- Other:
871491 - - Frames and forks, and parts thereof:
87149110 - - - Frames and folks for cycles of subheading 50 45 2010 0
8712.00.30
87149120 - - - Other frames 45 40 2010 0
87149130 - - - Other forks 50 45 2010 0
87149140 - - - Other parts of frames 50 45 2010 0
489
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87149190 - - - Other parts of forks 50 45 2010 0
871492 - - Wheel rims and spokes:
87149210 - - - Wheel rims or spokes for cycles of 50 45 2010 0
subheading 8712.00.30
87149290 - - - Other wheel rims or spokes 45 40 2010 0
871493 - - Hubs, other than coaster braking hubs and hub
brakes, and free-wheel sprocket-wheels:
87149310 - - - For cycles of subheading 8712.00.30 50 45 2010 0
87149390 - - - Other 50 45 2010 0
871494 - - Brakes, including coaster braking hubs and hub
brakes, and parts thereof:
87149410 - - - For cycles of subheading 8712.00.30 50 45 2010 0
87149490 - - - Other 50 40 2010 JP 0
871495 - - Saddles:
87149510 - - - For cycles of subheading 8712.00.30 50 45 2010 0
87149590 - - - Other 50 45 2010 0
871496 - - Pedals and crank-gear, and parts thereof:
87149610 - - - For cycles of subheading 8712.00.30 50 45 2010 0
87149620 - - - Chain wheels or cranks 50 45 2010 0
87149690 - - - Other 50 45 2010 0
871499 - - Other:
- - - For cycles of subheading 8712.00.30:
87149911 - - - - Nipples 50 45 2010 0
87149919 - - - - Other 50 45 2010 0
87149920 - - - Other handle bars, seat pillars, carriers, 50 45 2010 0
control cables, reflectors, lamp bracket lugs,
mudguards
87149930 - - - Other nipples or spokes 50 45 2010 0
87149990 - - - Other parts 50 45 2010 0
8715 Baby carriages and parts thereof.
87150010 - Baby carriages 30 0
87150020 - Parts 30 0
8716 Trailers and semi-trailers; other vehicles, not
mechanically propelled; parts thereof.
87161000 - Trailers and semi-trailers of the caravan type, for 20 0
housing or camping
87162000 - Self-loading or self-unloading trailers and semi- 10 0
trailers for agricultural purposes
- Other trailers and semi-trailers for the transport of
goods:
87163100 - - Tanker trailers and tanker semi-trailers 10 0
871639 - - Other:

490
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87163910 - - - Refrigerated trailers 20 0
87163920 - - - Other, of a weight exceeding 200 t 5 0
87163930 - - - Other agricultural trailers 20 0
87163990 - - - Other 20 0
871640 - Other trailers and semi-trailers:
87164010 - - Of a weight exceeding 200 t 5 0
87164090 - - Other 20 0
871680 - Other vehicles:
87168010 - - Carts and wagons, sack trucks, hand trolleys 25 20 2010 0
and similar hand-propelled vehicles of a kind used
in factories or workshops (except wheelbarrows)
87168020 - - Wheelbarrows 25 20 2010 0
87168090 - - Other 25 20 2010 0
871690 - Parts:
- - For trailers and semi-trailers:
87169011 - - - Wheels 15 0
87169012 - - - Other, for goods of subheading 8716.10, 15 0
8716.31, 8716.39 or 8716.40
87169013 - - - Other, for goods of subheading 8716.20 15 0
- - For other vehicles:
87169020 - - - For goods of subheading 8716.80.10 15 0
- - - For goods of subheading 8716.80.20:
87169031 - - - - Castors of a diameter (including tyres) 15 0
exceeding 75 mm but not exceeding 100 mm
provided that the width of the wheel or tyre fitted
thereto is not less than 30 mm
87169032 - - - - Castors of a diameter (including tyres) 15 0
exceeding 100 mm but not exceeding 250 mm
provided that the width of the wheel or tyre fitted
thereto is not less than 30 mm
87169033 - - - - Other castors 15 0
87169039 - - - - Other 15 0
- - - Other:
87169091 - - - - Castors of a diameter (including tyres) 15 0
exceeding 75 mm but not exceeding 100 mm
provided that the width of the wheel or tyre fitted
thereto is not less than 30 mm
87169092 - - - - Castors of a diameter (including tyres) 15 0
exceeding 100 mm but not exceeding 250 mm
provided that the width of the wheel or tyre fitted
thereto is not less than 30 mm
87169093 - - - - Other castors 15 0
87169094 - - - - Spokes 15 0

491
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
87169095 - - - - Nipples 15 0
87169099 - - - - Other 15 0
88 Chapter 88 - Aircraft, spacecraft, and parts thereof
8801 Balloons and dirigibles; gliders, hang gliders and
other non-powered aircraft.
88011000 - Gliders and hang gliders 0 US 0
88019000 - Other 0 US 0
8802 Other aircraft (for example, helicopters,
aeroplanes); spacecraft (including satellites) and
suborbital and spacecraft launch vehicles.
- Helicopters:
88021100 - - Of an unladen weight not exceeding 2,000 kg 0 US 0
88021200 - - Of an unladen weight exceeding 2,000 kg 0 US 0
880220 - Aeroplanes and other aircraft, of an unladen
weight not exceeding 2,000 kg:
88022010 - - Aeroplanes 0 US 0
88022090 - - Other 0 US 0
880230 - Aeroplanes and other aircraft, of an unladen
weight exceeding 2,000 kg but not exceeding
15,000 kg:
88023010 - - Aeroplanes 0 US 0
88023090 - - Other 0 US 0
880240 - Aeroplanes and other aircraft, of an unladen
weight exceeding 15,000 kg:
88024010 - - Aeroplanes 0 US 0
88024090 - - Other 0 US 0
88026000 - Spacecraft (including satellites) and suborbital 0 0
and spacecraft launch vehicles
8803 Parts of goods of heading 88.01 or 88.02.
880310 - Propellers and rotors and parts thereof:
88031010 - - Of helicopters or aeroplanes 0 US 0
88031090 - - Other 0 US 0
880320 - Under-carriage and parts thereof:
88032010 - - Of helicopters, aeroplanes, balloons, gliders or 0 US 0
kites
88032090 - - Other 0 US 0
88033000 - Other parts of aeroplanes or helicopters 0 CE25,US 0
880390 - Other:
88039010 - - Parts of telecommunication satellites [ITA/2] 0 US 0
88039020 - - Of ballons, gliders or kites 0 US 0
88039090 - - Other 0 US 0

492
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
8804 Parachutes (including dirigible parachutes and
paragliders) and rotochutes; parts thereof and
accessories thereto.
88040010 - Parachutes; Parts and accessories of parachutes 0 0
and parts of rotochutes
88040090 - Other 0 0
8805 Aircraft launching gear; deck-arrestor or similar
gear; ground flying trainers; parts of the foregoing
articles.
880510 - Aircraft launching gear and parts thereof; deck-
arrestor or similar gear and parts thereof:
88051010 - - Aircraft launching gear and parts thereof 0 0
88051090 - - Other 0 0
- Ground flying trainers and parts thereof:
88052100 - - Air combat simulators and parts thereof 0 US 0
880529 - - Other:
88052910 - - - Ground flying trainers 0 US 0
88052990 - - - Other 0 US 0
89 Chapter 89 - Ships, boats and floating structures
8901 Cruise ships, excursion boats, ferry-boats, cargo
ships, barges and similar vessels for the transport
of persons or goods.
890110 - Cruise ships, excursion boats and similar vessels
principally designed for the transport of persons;
ferry-boats of all kinds:
89011010 - - Of gross tonnage not exceeding 26 15 10 2012 0
89011020 - - Of gross tonnage exceeding 26 but not 15 10 2012 0
exceeding 250
89011030 - - Of gross tonnage exceeding 250 but not 15 10 2012 0
exceeding 500
89011040 - - Of gross tonnage exceeding 500 but not 15 10 2012 0
exceeding 4000
89011050 - - Of gross tonnage exceeding 4000 but not 15 10 2012 0
exceeding 5000
89011060 - - Of gross tonnage exceeding 5000 10 0
890120 - Tankers:
89012010 - - Of gross tonnage not exceeding 26 13 10 2010 0
89012020 - - Of gross tonnage exceeding 26 but not 13 10 2010 0
exceeding 250
89012030 - - Of gross tonnage exceeding 250 but not 13 10 2010 0
exceeding 500
89012040 - - Of gross tonnage exceeding 500 but not 13 10 2010 0
exceeding 4000

493
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
89012050 - - Of gross tonnage exceeding 4000 but not 13 10 2010 0
exceeding 5000
89012060 - - Of gross tonnage exceeding 5000 10 0
890130 - Refrigerated vessels, other than those of
subheading 8901.20:
89013010 - - Of gross tonnage not exceeding 26 15 10 2012 0
89013020 - - Of gross tonnage exceeding 26 but not 15 10 2012 0
exceeding 250
89013030 - - Of gross tonnage exceeding 250 but not 15 10 2012 0
exceeding 500
89013040 - - Of gross tonnage exceeding 500 but not 15 10 2012 0
exceeding 4000
89013050 - - Of gross tonnage exceeding 4000 but not 15 10 2012 0
exceeding 5000
89013060 - - Of gross tonnage exceeding 5000 10 0
890190 - Other vessels for the transport of goods and
other vessels for the transport of both persons and
goods:
- - Not motorised:
89019011 - - - Of gross tonnage not exceeding 26 13 10 2010 0
89019012 - - - Of gross tonnage exceeding 26 but not 13 10 2010 0
exceeding 250
89019013 - - - Of gross tonnage exceeding 250 but not 13 10 2010 0
exceeding 500
89019014 - - - Of gross tonnage exceeding 500 13 10 2010 0
- - Motorised:
89019021 - - - Of gross tonnage not exceeding 26 13 10 2010 0
89019022 - - - Of gross tonnage exceeding 26 but not 13 10 2010 0
exceeding 250
89019023 - - - Of gross tonnage exceeding 250 but not 13 10 2010 0
exceeding 500
89019024 - - - Of gross tonnage exceeding 500 but not 13 10 2010 0
exceeding 4000
89019025 - - - Of gross tonnage exceeding 4000 but not 13 10 2010 0
exceeding 5000
89019026 - - - Of gross tonnage exceeding 5000 10 0
8902 Fishing vessels; factory ships and other vessels
for processing or preserving fishery products.
- Of gross tonnage not exceeding 26:
89020011 - - Fishing vessels 15 10 2012 0
89020012 - - Other 15 10 2012 0
- Of gross tonnage exceeding 26 but not
exceeding 40:

494
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
89020021 - - Fishing vessels 15 10 2012 0
89020022 - - Other 15 10 2012 0
- Of gross tonnage exceeding 40 but not
exceeding 100:
89020031 - - Fishing vessels 15 10 2012 0
89020032 - - Other 15 10 2012 0
- Of gross tonnage exceeding 100 but not
exceeding 250:
89020041 - - Fishing vessels 15 10 2012 0
89020042 - - Other 15 10 2012 0
- Of gross tonnage exceeding 250 but not
exceeding 4000:
89020051 - - Fishing vessels 10 0
89020052 - - Other 10 0
- Of gross tonnage exceeding 4000:
89020091 - - Fishing vessels 10 0
89020092 - - Other 10 0
8903 Yachts and other vessels for pleasure or sports;
rowing boats and canoes.
89031000 - Inflatable 10 0
- Other:
89039100 - - Sailboats, with or without auxiliary motor 20 15 2010 0
89039200 - - Motorboats, other than outboard motorboats 20 15 2010 0
89039900 - - Other 10 0
8904 Tugs or pusher craft.
- Tugs:
89040010 - - Of gross tonnage not exceeding 26 15 10 2012 0
- - Of gross tonnage exceeding 26:
89040021 - - - Of a power not exceeding 4,000 HP 15 10 2012 0
89040029 - - - Of a power exceeding 4,000 HP 10 0
- Pusher craft:
89040030 - - Of gross tonnage not exceeding 26 15 10 2012 0
- - Of gross tonnage exceeding 26:
89040041 - - - Of a power not exceeding 4,000 HP 15 10 2010 0
89040049 - - - Of a power exceeding 4,000 HP 10 0
8905 Light-vessels, fire-floats, dredgers, floating cranes,
and other vessels the navigability of which is
subsidiary to their main function; floating docks;
floating or submersible drilling or production
platforms.
89051000 - Dredgers 10 0

495
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
89052000 - Floating or submersible drilling or production 10 0
platforms
890590 - Other:
89059010 - - Floating docks of a gross tonnage exceeding 10 0
100
89059020 - - Other floating docks 10 0
89059030 - - Fire-floats or light vessels 10 0
89059090 - - Other 10 0
8906 Other vessels, including warships and lifeboats
other than rowing boats.
89061000 - Warships 0 0
890690 - Other:
89069010 - - Of displacement not exceeding 300 t 5 0
89069090 - - Other 5 0
8907 Other floating structures (for example, rafts, tanks,
coffer-dams, landing-stages, buoys and beacons).
89071000 - Inflatable rafts 10 0
890790 - Other:
89079010 - - Buoys 10 0
89079090 - - Other 10 0
8908 Vessels and other floating structures for breaking
up.
89080010 - Articles of headings 89.01 to 89.06 imported for 5 0
breaking up
89080020 - Other 5 0
Section XVIII - Optical, photographic,
cinematographic, measuring, checking, precision,
medical or surgical instruments and apparatus;
clocks and watches; musical instruments; parts
and accessories thereof
90 Chapter 90 - Optical, photographic,
cinematographic, measuring, checking, precision,
medical or surgical instruments and apparatus;
parts and accessories thereof
9001 Optical fibres and optical fibre bundles; optical
fibre cables other than those of heading 85.44;
sheets and plates of polarising material; lenses
(including contact lenses), prisms, mirrors and
other optical elements, of any material,
unmounted, other than such elements of glass not
optically worked.
900110 - Optical fibres, optical fibre bundles and cables:
90011010 - - For telecommunications and other electrical use 0 0

496
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
90011090 - - Other 0 0
90012000 - Sheets and plates of polarising material 0 0
90013000 - Contact lenses 0 0
90014000 - Spectacle lenses of glass 5 0
90015000 - Spectacle lenses of other materials 5 CN 0
900190 - Other:
90019010 - - For photographic or cinematographic cameras 0 0
or projectors
90019020 - - Lenses and prisms for lighthouses or beacons 0 0
90019090 - - Other 0 0
9002 Lenses, prisms, mirrors and other optical
elements, of any material, mounted, being parts of
or fittings for instruments or apparatus, other than
such elements of glass not optically worked.
- Objective lenses:
900211 - - For cameras, projectors or photographic
enlargers or reducers:
90021110 - - - Cinematographic projector 0 0
90021190 - - - Other 0 0
90021900 - - Other 0 CN 0
900220 - Filters:
90022010 - - For cinematographic projectors 0 0
90022020 - - For cinematographic cameras, photographic 0 0
cameras and other projectors
90022030 - - For telescopes or microscopes 0 0
90022090 - - Other 0 0
900290 - Other:
90029010 - - Lenses and prisms for lighthouses or beacons 0 US 0
90029020 - - For cinematographic projectors 0 US 0
90029030 - - For cinematographic cameras, photographic 0 US 0
cameras and other projectors
90029040 - - For medical and surgical instruments 0 US 0
90029090 - - Other 0 US 0
9003 Frames and mountings for spectacles, goggles
and the like, and parts thereof.
- Frames and mountings:
90031100 - - Of plastics 10 0
90031900 - - Of other materials 10 CN 0
90039000 - Parts 10 0
9004 Spectacles, goggles and the like, corrective,
protective or other.
90041000 - Sunglasses 20 0

497
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
900490 - Other:
90049010 - - Corrective spectacles 5 0
90049020 - - Corrective goggles 5 0
90049030 - - Goggles for swimmers 20 0
90049040 - - Other protective goggles 5 0
90049090 - - Other 20 0
9005 Binoculars, monoculars, other optical telescopes,
and mountings therefor; other astronomical
instruments and mountings therefor, but not
including instruments for radio-astronomy.
90051000 - Binoculars 0 0
900580 - Other instruments:
90058010 - - Astronomical instruments, excluding 0 0
instruments for radio-astronomy
90058090 - - Other 0 0
900590 - Parts and accessories (including mountings):
90059010 - - For astronomical instruments, excluding 0 0
instruments for radio-astronomy
90059090 - - Other 0 0
9006 Photographic (other than cinematographic)
cameras; photographic flashlight apparatus and
flashbulbs other than discharge lamps of heading
85.39.
900610 - Cameras of a kind used for preparing printing
plates or cylinders:
90061010 - - Laser photo plotters [ITA/2 (AS2)] 5 0
90061090 - - Other 5 0
90062000 - Cameras of a kind used for recording documents 5 0
on microfilm, microfiche or other microforms
90063000 - Cameras specially designed for underwater use, 5 0
for aerial survey or for medical or surgical
examination of internal organs; comparison
cameras for forensic or criminological purposes
90064000 - Instant print cameras 30 25 2010 0
- Other cameras:
90065100 - - With a through-the-lens viewfinder (single lens 30 25 2010 0
reflex (SLR)), for roll film of a width not exceeding
35 mm
90065200 - - Other, for roll film of a width less than 35 mm 30 25 2010 0
90065300 - - Other, for roll film of a width of 35 mm 20 0
900659 - - Other:
90065910 - - - Laser photo plotters or image setters with 5 0
raster image processor

498
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
90065990 - - - Other 5 0
- Photographic flashlight apparatus and flashbulbs:
90066100 - - Discharge lamp ("electronic") flashlight 20 0
apparatus
90066200 - - Flashbulbs, flashcubes and the like 20 CN 0
90066900 - - Other 20 0
- Parts and accessories:
900691 - - For cameras:
90069110 - - - For laser photo plotters of subheading 5 0
9006.10.10 [ITA/2 (AS2)]
90069120 - - - Other, for cameras of subheadings 9006.10.00 5 0
and 9006.30.00
90069130 - - - Other, for cameras of subheadings 9006.40.00 15 0
to 9006.53.00
90069190 - - - Other 5 0
900699 - - Other:
90069910 - - - For photographic flashlight apparatus 15 0
90069990 - - - Other 15 0
9007 Cinematographic cameras and projectors, whether
or not incorporating sound recording or
reproducing apparatus.
- Cameras:
90071100 - - For film of less than 16 mm width or for double- 0 0
8 mm film
90071900 - - Other 0 0
900720 - Projectors:
90072010 - - For film of less than 16 mm in width 0 0
90072090 - - Other 0 0
- Parts and accessories:
90079100 - - For cameras 0 0
90079200 - - For projectors 0 0
9008 Image projectors, other than cinematographic;
photographic (other than cinematographic)
enlargers and reducers.
90081000 - Slide projectors 5 0
90082000 - Microfilm, microfiche or other microform readers, 0 0
whether or not capable of producing copies
90083000 - Other image projectors 5 0
900840 - Photographic (other than cinematographic)
enlargers and reducers:
90084010 - - Specialised equipment for use in the printing 5 0
industry

499
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
90084090 - - Other 5 0
900890 - Parts and accessories:
90089010 - - Of goods of subheading 9008.20.00 0 0
90089090 - - Other 0 0
9009 Photocopying apparatus incorporating an optical
system or of the contact type and thermo-copying
apparatus.
- Electrostatic photocopying apparatus:
900911 - - Operating by reproducing the original image
directly onto the copy (direct process):
90091110 - - - Colour 10 0 2012 US 0
90091190 - - - Other 10 0 2012 US 0
900912 - - Operating by reproducing the original image via
an intermediate onto the copy (indirect process):
- - - Colour:
90091211 - - - - Electrostatic photocopying apparatus, 10 0
operating by reproducing the original image via an
intermediate onto the copy (indirect process),
operating by converting the original document into
digital code [ITA/2]
90091219 - - - - Other 10 0
- - - Other:
90091291 - - - - Electrostatic photocopying apparatus, 10 0
operating by reproducing the original image via an
intermediate onto the copy (indirect process),
operating by converting the original document into
digital code [ITA/2]
90091299 - - - - Other 10 0
- Other photocopying apparatus:
900921 - - Incorporating an optical system:
90092110 - - - Colour 10 0 2012 US 0
90092190 - - - Other 10 0 2012 US 0
900922 - - Of the contact type:
90092210 - - - Colour 10 0
90092290 - - - Other 10 0
900930 - Thermo-copying apparatus:
90093010 - - Colour 10 0
90093090 - - Other 10 0
- Parts and accessories:
90099100 - - Automatic document feeders 10 0 2012 US 0
90099200 - - Paper feeders 10 0 2012 US 0
90099300 - - Sorters 10 0 2012 US 0

500
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
90099900 - - Other 10 0 2012 US 0
9010 Apparatus and equipment for photographic
(including cinematographic) laboratories (including
apparatus for the projection or drawing of circuit
patterns on sensitised semi-conductor materials),
not specified or included elsewhere in this
Chapter; negatoscopes; projection screens.
901010 - Apparatus and equipment for automatically
developing photographic (including
cinematographic) film or paper in rolls or for
automatically exposing developed film to rolls of
photographic paper:
90101010 - - Apparatus and equipment for automatically 5 0
developing x-ray film
90101090 - - Other 5 0
- Apparatus for the projection or drawing of circuit
patterns on sensitised semiconductor materials:
90104100 - - Direct write-on-wafer apparatus 5 0 2010 US 0
90104200 - - Step and repeat aligners 5 0 2010 US 0
90104900 - - Other 5 0 2010 US 0
901050 - Other apparatus and equipment for photographic
(including cinematographic) laboratories;
negatoscopes:
90105010 - - Apparatus for the projection or drawing of circuit 5 0
patterns on sensitized substrates for the
manufacture of PCB/PWBs [ITA/2 (AS2)]
90105090 - - Other 5 0
901060 - Projection screens:
90106010 - - Of 300 inches or more 5 CN 0
90106090 - - Other 5 CN 0
901090 - Parts and accessories:
90109010 - - For projection screens, or for articles of 1 US 0
subheading 9010.10
90109020 - - Parts and accessories of the apparatus of 5 0 2010 US 0
subheadings 9010.41.00, 9010.42.00 and
9010.49.00
90109030 - - Parts and accessories of apparatus for the 1 US 0
projection or drawing of circuit patterns on
sensitized substrates for the manufacture of
PCB/PWBs [ITA/2 (AS2)]
90109090 - - Other 1 US 0
9011 Compound optical microscopes, including those
for photomicrography, cinephotomicrography or
microprojection.

501
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
901110 - Stereoscopic microscopes:
90111010 - - Optical stereoscopic microscopes fitted with 0 US 0
equipment specifically designed for the handling
and transport of semiconductor wafers or reticles
90111090 - - Other 0 0
901120 - Other microscopes, for photomicrography,
cinephotomicrography or microprojection:
90112010 - - Photomicrographic microscopes fitted with 0 US 0
equipment specifically designed for the handling
and transport of semiconductor wafers or reticles
90112090 - - Other 0 0
90118000 - Other microscopes 0 0
901190 - Parts and accessories:
90119010 - - Parts and accessories of optical stereoscopic 0 CN,US 0
and photomicrographic microscopes fitted with
equipment specifically designed for the handling
and transport of semiconductor wafers or reticles
90119090 - - Other 0 0
9012 Microscopes other than optical microscopes;
diffraction apparatus.
901210 - Microscopes other than optical microscopes;
diffraction apparatus:
90121010 - - Electron beam microscopes fitted with 0 US 0
equipment specifically designed for the handling
and transport of semiconductor wafers or reticles
90121090 - - Other 0 CN 0
901290 - Parts and accessories:
90129010 - - Parts and accessories of electron beam 0 US 0
microscopes fitted with equipment specifically
designed for the handling and transport of
semiconductor wafers or reticles
90129090 - - Other 0 0
9013 Liquid crystal devices not constituting articles
provided for more specifically in other headings;
lasers, other than laser diodes; other optical
appliances and instruments, not specified or
included elsewhere in this Chapter.
90131000 - Telescopic sights for fitting to arms; periscopes; 0 0
telescopes designed to form parts of machines,
appliances, instruments or apparatus of this
Chapter or Section XVI
90132000 - Lasers, other than laser diodes 0 CN 0
901380 - Other devices, appliances and instruments:

502
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
90138010 - - Optical error verification and repair apparatus 0 0
for PCB/PWBs and PCAs [ITA/2 (AS2)]
90138020 - - Liquid crystal devices 0 US 0
90138090 - - Other 0 CN 0
901390 - Parts and accessories:
90139010 - - Parts and accessories of goods of subheading 0 0
9013.20.00 [ITA/2 (AS2)]
90139020 - - Other, of goods of subheading 9013.80.20 0 0
90139030 - - Other, of goods of subheading 9013.10.00 or 0 US 0
9013.80
90139040 - - Parts and accessories of optical error 0 0
verification and repair apparatus for PCB/PWBs
and PCAs [ITA/2 (AS2)]
90139090 - - Other 0 0
9014 Direction finding compasses; other navigational
instruments and appliances.
90141000 - Direction finding compasses 0 US 0
90142000 - Instruments and appliances for aeronautical or 0 US 0
space navigation (other than compasses)
901480 - Other instruments and appliances:
90148010 - - Of a kind used on ships, incorporating or 0 0
working in conjunction with an automatic data
processor [ITA/2]
90148020 - - Other apparatus for detecting shoals of fish 0 0
90148090 - - Other 0 0
901490 - Parts and accessories:
90149010 - - Of instruments and apparatus incorporating or 0 0
working in conjunction with an automatic data
processing of a kind used on ships [ITA/2]
90149090 - - Other 0 0
9015 Surveying (including photogrammetrical
surveying), hydrographic, oceanographic,
hydrological, meteorological or geophysical
instruments and appliances, excluding
compasses; rangefinders.
901510 - Rangefinders
90151010 - - Used in photography and cimematography 0 0
90151090 - - Other 0 0
90152000 - Theodolites and tachymeters (tacheometers) 0 0
90153000 - Levels 0 0
90154000 - Photogrammetrical surveying instruments and 0 0
appliances
901580 - Other instruments and appliances:

503
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
90158010 - - Radio-sonde and radio wind apparatus 0 US 0
90158090 - - Other 0 US 0
90159000 - Parts and accessories 0 0
9016 Balances of a sensitivity of 5 cg or better, with or
without their weights.
90160010 - Electronic 10 0
90160090 - Other 10 0
9017 Drawing, marking-out or mathematical calculating
instruments (for example, drafting machines,
pantographs, protractors, drawing sets, slide rules,
disc calculators); instruments for measuring
length, for use in the hand (for example,
measuring rods and tapes, micrometers, callipers),
not specified or included elsewhere in this Chapter.
901710 - Drafting tables and machines, whether or not
automatic:
90171010 - - Plotters whether input or output units of heading 0 US 0
84.71 or drawing or drafting machines of heading
90.17
90171090 - - Other 0 0
901720 - Other drawing, marking-out or mathematical
calculating instruments:
90172010 - - Rulers 5 CN,US 0
90172020 - - Pattern generating apparatus of a kind used for 5 0 2010 US 0
producing masks or reticles from photoresist
coated substrates
90172030 - - Apparatus for the projection or drawing of circuit 5 US 0
patterns on sensitized substrates for the
manufacture of PCB/PWBs [ITA/2 (AS2)]
90172040 - - Photo plotters for the manufacture of 5 US 0
PCB/PWBs [ITA/2 (AS2)]
90172050 - - Plotters whether input or output units of heading 5 0 2010 US 0
84.71 or drawing or drafting machines of heading
90.17
90172090 - - Other 5 CN,US 0
90173000 - Micrometers, callipers and gauges 0 CN 0
901780 - Other instruments:
90178010 - - Measuring tapes 5 CN 0
90178090 - - Other 5 CN 0
901790 - Parts and accessories:
90179010 - - Parts and accessories including printed circuit 0 US 0
assemblies for pattern generating apparatus of a
kind used for producing masks or reticles from
photoresist coated substrates

504
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
90179020 - - Parts and accessories of apparatus for the 0 0
projection or drawing of circuit patterns on
sensitized substrates for the manufacture of
PCB/PWBs [ITA/2 (AS2)]
90179030 - - Parts and accessories of Photo plotters for the 0 0
manufacture of PCB/PWBs [ITA/2 (AS2)]
90179040 - - Parts and accessories including printed circuit 0 US 0
assemblies of plotters whether input or output
units of heading 84.71 or drawing or drafting
machines of heading 90.17
90179090 - - Other 0 0
9018 Instruments and appliances used in medical,
surgical, dental or veterinary science, including
scintigraphic apparatus, other electro-medical
apparatus and sight-testing instruments.
- Electro-diagnostic apparatus (including
apparatus for functional exploratory examination or
for checking physiological parameters):
90181100 - - Electro-cardiographs 0 US 0
90181200 - - Ultrasonic scanning apparatus 0 JP,US 0
90181300 - - Magnetic resonance imaging apparatus 0 CN,US 0
90181400 - - Scintigraphic apparatus 0 US 0
90181900 - - Other 0 US 0
90182000 - Ultra-violet or infra-red ray apparatus 0 US 0
- Syringes, needles, catheters, cannulae and the
like:
901831 - - Syringes, with or without needles:
90183110 - - - Disposable syringes 5 0 2008 US 0
90183190 - - - Other 0 US 0
90183200 - - Tubular metal needles and needles for sutures 0 CN,US 0
901839 - - Other:
90183910 - - - Catheters 0 CN,US 0
90183920 - - - Disposable tubes for intravenous fluids 5 0 2008 CN,US 0
90183990 - - - Other 0 CN,US 0
- Other instruments and appliances, used in dental
sciences:
90184100 - - Dental drill engines, whether or not combined 0 US 0
on a single base with other dental equipment
90184900 - - Other 0 US 0
90185000 - Other ophthalmic instruments and appliances 0 US 0
901890 - Other instruments and appliances:
90189010 - - Surgical blades 0 AU,CE25,US 0
90189020 - - Intravenous administration set (adult) 0 AU,CE25,US 0

505
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
90189030 - - Electronic instruments and appliances 0 AU,CE25,US 0
90189090 - - Other 0 AU,CE25,US 0
9019 Mechano-therapy appliances; massage apparatus;
psychological aptitude-testing apparatus; ozone
therapy, oxygen therapy, aerosol therapy, artificial
respiration or other therapeutic respiration
apparatus.
901910 - Mechano-therapy appliances; massage
apparatus; psychological aptitude-testing
apparatus:
90191010 - - Electronic 0 CN,US 0
90191090 - - Other 0 CN,US 0
901920 - Ozone therapy, oxygen therapy, aerosol therapy,
artificial respiration or other therapeutic respiration
apparatus:
90192010 - - Artificial respiration apparatus 0 JP,US 0
90192090 - - Other 0 JP,US 0
9020 Other breathing appliances and gas masks,
excluding protective masks having neither
mechanical parts nor replaceable filters.
90200010 - - Breathing appliances 0 US 0
90200020 - - Divers’ headgear with breathing apparatus 0 0
90200090 - - Other 0 0
9021 Orthopaedic appliances, including crutches,
surgical belts and trusses; splints and other
fracture appliances; artificial parts of the body;
hearing aids and other appliances which are worn
or carried, or implanted in the body, to
compensate for a defect or disability.
90211000 - Orthopaedic or fracture appliances 0 CH,US 0
- Artificial teeth and dental fittings:
90212100 - - Artificial teeth 0 US 0
90212900 - - Other 0 US 0
- Other artificial parts of the body:
90213100 - - Artificial joints 0 US 0
90213900 - - Other 0 US 0
90214000 - Hearing aids, excluding parts and accessories 0 US 0
90215000 - Pacemakers for stimulating heart muscles, 0 CH,US 0
excluding parts and accessories
90219000 - Other 0 US 0

506
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
9022 Apparatus based on the use of X-rays or of alpha,
beta or gamma radiations, whether or not for
medical, surgical, dental or veterinary uses,
including radiography or radiotherapy apparatus, X-
ray tubes and other X-ray generators, high tension
generators, control panels and desks, screens,
examination or treatment tables, chairs and the
like.
- Apparatus based on the use of X-rays, whether
or not for medical, surgical, dental or veterinary
uses, including radiography or radiotherapy
apparatus:
90221200 - - Computed tomography apparatus 0 US 0
90221300 - - Other, for dental use 0 US 0
90221400 - - Other, for medical, surgical, or veterinary uses 0 US 0
902219 - - For other uses:
90221910 - - - X-ray apparatus for the physical inspection of 0 JP,US 0
solder joints on PCB/PWB assemblies [ITA/2
(AS2)]
90221990 - - - Other 0 JP,US 0
- Apparatus based on the use of alpha, beta or
gamma radiations, whether or not for medical,
surgical, dental or veterinary uses, including
radiography or radiotherapy apparatus:
90222100 - - For medical, surgical, dental or veterinary uses 0 US 0
90222900 - - For other uses 0 0
902230 - X-ray tubes:
90223010 - - For medical, surgical, dental or veterinary uses 0 0
90223090 - - Other 0 0
902290 - Other, including parts and accessories:
90229010 - - Parts and accessories of X-ray apparatus for 0 0
the physical inspection of solder joints on PCAs
[ITA/2 (AS2)]
90229020 - - For medical, surgical, dental or veterinary use 0 0
90229090 - - Other 0 0
90230000 Instruments, apparatus and models, designed for 0 CN 0
demonstrational purposes (for example, in
education or exhibitions), unsuitable for other uses.
9024 Machines and appliances for testing the hardness,
strength, compressibility, elasticity or other
mechanical properties of materials (for example,
metals, wood, textiles, paper, plastics).
902410 - Machines and appliances for testing metals:
90241010 - - Electrically operated 0 0

507
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
90241090 - - Other 0 0
902480 - Other machines and appliances:
90248010 - - Electrically operated 0 0
90248090 - - Other 0 0
902490 - Parts and accessories:
90249010 - - For electrically operated machines and 0 0
appliances
90249020 - - For non-electrically operated machines and 0 0
appliances
9025 Hydrometers and similar floating instruments,
thermometers, pyrometers, barometers,
hygrometers and psychrometers, recording or not,
and any combination of these instruments.
- Thermometers and pyrometers, not combined
with other instruments:
90251100 - - Liquid-filled, for direct reading 0 CN,US 0
902519 - - Other:
90251910 - - - Electrical 0 0
90251920 - - - Non-electrical 0 0
902580 - Other instruments:
90258010 - - Temperature gauges for motor vehicles 0 0
90258020 - - Other, electrical 0 0
90258030 - - Other, non-electrical 0 0
902590 - Parts and accessories:
90259010 - - For electrically operated instruments 0 0
90259020 - - For non-electrically operated instruments 0 0
9026 Instruments and apparatus for measuring or
checking the flow, level, pressure or other
variables of liquids or gases (for example, flow
meters, level gauges, manometers, heat meters),
excluding instruments and apparatus of heading
90.14, 90.15, 90.28 or 90.32.
902610 - For measuring or checking the flow or level of
liquids:
90261010 - - Level gauges for motor vehicles, electrically 0 US 0
operated
90261020 - - Level gauges for motor vehicles, not electrically 0 US 0
operated
90261030 - - Other, electrically operated 0 US 0
90261090 - - Other, not electrically operated 0 US 0
902620 - For measuring or checking pressure:
90262010 - - Pressure gauges for motor vehicles, electrically 0 US 0
operated

508
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
90262020 - - Pressure gauges for motor vehicles, not 0 US 0
electrically operated
90262030 - - Other, electrically operated 0 US 0
90262040 - - Other, not electrically operated 0 US 0
902680 - Other instruments or apparatus:
90268010 - - Electrically operated 0 US 0
90268020 - - Not electrically operated 0 US 0
902690 - Parts and accessories:
90269010 - - For electrically operated instruments and 0 US 0
apparatus
90269020 - - For non-electrically operated instruments and 0 US 0
apparatus
9027 Instruments and apparatus for physical or
chemical analysis (for example, polarimeters,
refractometers, spectrometers, gas or smoke
analysis apparatus); instruments and apparatus for
measuring or checking viscosity, porosity,
expansion, surface tension or the like; instruments
and apparatus for measuring or checking
quantities of heat, sound or light (including
exposure meters); microtomes.
902710 - Gas or smoke analysis apparatus:
90271010 - - Electrically operated 0 0
90271020 - - Not electrically operated 0 0
902720 - Chromatographs and electrophoresis instruments:
90272010 - - Electrically operated 0 US 0
90272020 - - Not electrically operated 0 US 0
902730 - Spectrometers, spectrophotometers and
spectrographs using optical radiations (UV, visible,
IR):
90273010 - - Electrically operated 0 AU,US 0
90273020 - - Not electrically operated 0 AU,US 0
90274000 - Exposure meters 0 0
902750 - Other instruments and apparatus using optical
radiations (UV, visible, IR):
90275010 - - Electrically operated 0 US 0
90275020 - - Not electrically operated 0 US 0
902780 - Other instruments and apparatus:
90278010 - - Smoke detectors, electrically operated 0 US 0
90278020 - - Other, electrically operated 0 US 0
90278030 - - Other, not electrically operated 0 US 0
902790 - Microtomes; parts and accessories:

509
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
90279010 - - Parts and accessories including printed circuit 0 US 0
assemblies of products of heading 90.27, other
than for gas or smoke analysis apparatus and
microtomes
- - Other:
90279091 - - - Electrically operated 0 0
90279099 - - - Other 0 0
9028 Gas, liquid or electricity supply or production
meters, including calibrating meters therefor.
902810 - Gas meters:
90281010 - - Gas meters of a kind mounted in gas containers 10 0
90281090 - - Other 5 0
902820 - Liquid meters:
90282010 - - Totalizing water meters 10 CN 0
90282090 - - Other 0 CN,US 0
902830 - Electricity meters:
90283010 - - Kilowatt hour meters 30 25 2010 0
90283090 - - Other 30 25 2010 0
902890 - Parts and accessories:
90289010 - - Water meter housings or bodies 5 CN 0
90289090 - - Other 5 CN 0
9029 Revolution counters, production counters,
taximeters, mileometers, pedometers and the like;
speed indicators and tachometers, other than
articles of heading 90.14 or 90.15; stroboscopes.
902910 - Revolution counters, production counters,
taximeters, mileometers, pedometers and the like:
90291010 - - Revolution counters, production counters 5 US 0
90291020 - - Taximeters 20 0
90291090 - - Other 5 US 0
902920 - Speed indicators and tachometers; stroboscopes:
90292010 - - Speedometers for motor vehicles 27 20 2012 CN,US 0
90292020 - - Other speed indicators and tachometers for 0 US 0
motor vehicles
90292030 - - Speed indicators and tachometers for 0 US 0
locomotives
90292090 - - Other 0 CN,US 0
902990 - Parts and accessories:
90299010 - - Of goods of subheading 9029.10 or of 0 CN,US 0
stroboscopes of subheading 9029.20
90299020 - - Of other goods of subheading 9029.20 0 CN,US 0

510
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
9030 Oscilloscopes, spectrum analysers and other
instruments and apparatus for measuring or
checking electrical quantities, excluding meters of
heading 90.28; instruments and apparatus for
measuring or detecting alpha, beta, gamma, X-ray,
cosmic or other ionising radiations.
90301000 - Instruments and apparatus for measuring or 0 0
detecting ionising radiation
90302000 - Cathode-ray oscilloscopes and cathode-ray 0 0
oscillographs
- Other instruments and apparatus, for measuring
or checking voltage, current, resistance or power,
without a recording device:
90303100 - - Multimeters 0 US 0
903039 - - Other:
90303910 - - - Ammeters and voltmeters for motor vehicles 0 CN,US 0
90303920 - - - Instruments and apparatus for measuring or 0 CN,US 0
checking voltage, current, resistance or power on
PCB/PWBs or PCAs, without recording device
[ITA/2 (AS2)]
90303930 - - - Impedance-measuring instruments and 0 US 0
apparatus designed to provide visual and/or
audible warning of electrostatic discharge
conditions that can damage electronic circuits;
apparatus for testing electrostatic control
equipment and electrostatic grounding
devices/fixtures
90303990 - - - Other 0 CN,US 0
90304000 - Other instruments and apparatus, specially 0 US 0
designed for tele-communications (for example,
cross-talk meters, gain measuring instruments,
distortion factor meters, psophometers)
- Other instruments and apparatus:
903082 - - For measuring or checking semiconductor
wafers or devices:
90308210 - - - Wafer probers 0 US 0
90308290 - - - Other 0 US 0
903083 - - Other, with a recording device:
90308310 - - - Instruments and apparatus, with a recording 0 0
device, for measuring or checking electrical
quantities on PCB/PWBs and PCAs [ITA/2 (AS2)]
90308390 - - - Other 0 0
903089 - - Other:

511
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
90308910 - - - Instruments and apparatus, without a 0 0
recording device, for measuring or checking
electrical quantities on PCB/PWBs and PCAs,
other than those covered within subheading
9030.39 [ITA/2 (AS2)]
90308990 - - - Other 0 0
903090 - Parts and accessories:
90309010 - - Parts and accessories including printed circuit 0 US 0
assemblies of goods of subheadings 9030.40 and
9030.82
90309020 - - Parts and accessories of instruments and 0 0
apparatus for measuring or checking electrical
quantities on PCB/PWBs and PCAs [ITA/2 (AS2)]
90309030 - - Parts and accessories of optical instruments 0 US 0
and appliances for measuring or checking
PCB/PWBs and PCAs
90309040 - - Printed circuit assemblies for products falling 0 US 0
within the Information Technology Agreement
(ITA), including such assemblies for external
connections such as cards that conform to the
PCMCIA standard. Such printed circuit assemblies
consist of one or more printed circuits of heading
85.34 with one or more active elements
assembled thereon, with or without passive
elements. “Active elements” means diodes,
transistors and similar semiconductor devices,
whether or not photosensitive, of heading 85.41,
and integrated circuits and micro assemblies of
heading 85.42
90309090 - - Other 0 0
9031 Measuring or checking instruments, appliances
and machines, not specified or included elsewhere
in this Chapter; profile projectors.
903110 - Machines for balancing mechanical parts:
90311010 - - Electrically operated 0 0
90311020 - - Not electrically operated 0 0
903120 - Test benches:
90312010 - - Electrically operated 0 CE25,CN 0
90312020 - - Not electrically operated 0 CE25 0
90313000 - Profile projectors 0 0
- Other optical instruments and appliances:
90314100 - - For inspecting semiconductor wafers or devices 0 US 0
or for inspecting photomasks or reticles used in
manufacturing semiconductor devices
903149 - - Other:
512
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
90314910 - - - Optical instruments and appliances for 0 US 0
measuring surface particulate contamination on
semiconductor wafers
90314920 - - - Optical error verification and repair apparatus 0 0
for PCB/PWBs and PCAs [ITA/2 (AS2)]
90314930 - - - Optical instruments and appliances for 0 0
measuring or checking PCB/PWBs and PCAs
[ITA/2 (AS2)]
90314990 - - - Other 0 0
903180 - Other instruments, appliances and machines:
- - Cable test equipment:
90318011 - - - Electrically operated 0 CE25,US 0
90318019 - - - Not electrically operated 0 CE25,US 0
- - Other:
90318091 - - - Electron beam microscopes fitted with 0 CE25,US 0
equipment specifically designed for the handling
and transport of semiconductor wafer or reticles
90318092 - - - Other, electrically operated 0 CE25,US 0
90318099 - - - Not electrically operated 0 CE25,US 0
903190 - Parts and accessories:
- - For electrically operated equipment:
90319011 - - - Parts and accessories including printed circuit 0 US 0
assemblies of optical instruments and appliances
for: inspecting semiconductor wafers or devices or
for inspecting masks, photomasks or reticles used
in manufacturing semiconductor devices;
measuring surface particulate contamination on
semiconductor wafers
90319012 - - - Parts and accessories of Optical error 0 US 0
verification and repair apparatus for PCB/PWBs
and PCAs [ITA/2 (AS2)]
90319013 - - - Parts and accessories of optical instruments 0 US 0
and appliances for measuring or checking
PCB/PWBs and PCAs [ITA/2 (AS2)]
90319014 - - - Parts and accessories of electron beam 0 US 0
microscopes fitted with equipment specially
designed for handling and transport of
semiconductor wafers or reticles
90319019 - - - Other 0 US 0
90319020 - - For non-electrically operated equipment 0 US 0
9032 Automatic regulating or controlling instruments and
apparatus.
903210 - Thermostats:
90321010 - - Electrically operated 0 0

513
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
90321020 - - Not electrically operated 0 0
903220 - Manostats:
90322010 - - Electrically operated 30 20 2012 US 0
90322020 - - Not electrically operated 30 20 2012 US 0
- Other instruments and apparatus:
90328100 - - Hydraulic or pneumatic 0 0
903289 - - Other:
90328910 - - - Instruments and apparatus incorporating or 0 US 0
working in conjunction with an automatic data
processing machine, for automatically regulating
or controlling the propulsion, ballast or cargo
handling systems of ships [ITA/2]
90328920 - - - Automatic instruments and apparatus for 0 US 0
regulating or controlling chemical or
electrochemical solutions in the manufacture of
PCA/PWBs [ITA/2 (AS2)]
- - - Other, electrically operated:
90328931 - - - - Automatic regulating voltage units 5 0
(stabilizers)
90328939 - - - - Other 0 US 0
90328990 - - - Other 0 US 0
903290 - Parts and accessories:
90329010 - - Of goods of subheading 9032.89.10 [ITA/2] 0 0
90329020 - - Of goods of subheading 9032.89.20 [ITA/2 0 0
(AS2)]
90329030 - - Of other electrically operated goods 0 0
90329090 - - Other 0 0
9033 Parts and accessories (not specified or included
elsewhere in this Chapter) for machines,
appliances, instruments or apparatus of Chapter
90.
90330010 - For electrically operated equipment 0 0
90330020 - For non-electrically operated 0 0
91 Chapter 91 - Clocks and watches and parts thereof
9101 Wrist-watches, pocket-watches and other watches,
including stop-watches, with case of precious
metal or of metal clad with precious metal.
- Wrist-watches, electrically operated, whether or
not incorporating a stop-watch facility:
91011100 - - With mechanical display only 30 15 2012 CH 0
91011200 - - With opto-electronic display only 30 20 2010 0
91011900 - - Other 30 20 2010 0

514
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
- Other wrist-watches, whether or not incorporating
a stop-watch facility:
91012100 - - With automatic winding 30 15 2012 CH 0
91012900 - - Other 30 20 2010 CH 0
- Other:
91019100 - - Electrically operated 30 20 2010 0
91019900 - - Other 30 20 2010 0
9102 Wrist-watches, pocket-watches and other watches,
including stop-watches, other than those of
heading 91.01.
- Wrist-watches, electrically operated, whether or
not incorporating a stop-watch facility:
91021100 - - With mechanical display only 30 15 2012 CH 0
91021200 - - With opto-electronic display only 30 20 2010 0
91021900 - - Other 30 20 2010 0
- Other wrist-watches, whether or not incorporating
a stop-watch facility:
91022100 - - With automatic winding 30 15 2012 CH 0
91022900 - - Other 30 20 2010 0
- Other:
910291 - - Electrically operated:
91029110 - - - Stop-watches 30 20 2010 0
91029190 - - - Other 30 20 2010 0
910299 - - Other:
91029910 - - - Stop-watches 30 20 2010 0
91029990 - - - Other 30 20 2010 0
9103 Clocks with watch movements, excluding clocks of
heading 91.04.
91031000 - Electrically operated 30 20 2010 0
91039000 - Other 30 20 2010 0
9104 Instrument panel clocks and clocks of a similar
type for vehicles, aircraft, spacecraft or vessels.
91040010 - For vehicles 10 0
91040020 - For aircraft 0 US 0
91040030 - For vessels 0 0
91040090 - Other 0 0
9105 Other clocks.
- Alarm clocks:
91051100 - - Electrically operated 35 25 2010 0
91051900 - - Other 35 25 2010 0
- Wall clocks:
91052100 - - Electrically operated 35 25 2010 0
515
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
91052900 - - Other 35 25 2010 0
- Other:
910591 - - Electrically operated:
91059110 - - - Marine and similar chronometers (other than 10 0
clocks of heading 91.04)
91059120 - - - Public clocks for buildings; clocks for 35 25 2010 0
centralised electric clock systems
91059190 - - - Other 35 25 2010 0
910599 - - Other:
91059910 - - - Marine and similar chronometers (other than 10 0
clocks of heading 91.04)
91059920 - - - Public clocks for buildings; clocks for 35 25 2010 0
centralised electric clock systems
91059990 - - - Other 35 25 2010 0
9106 Time of day recording apparatus and apparatus for
measuring, recording or otherwise indicating
intervals of time, with clock or watch movement or
with synchronous motor (for example, time-
registers, time-recorders).
91061000 - Time-registers; time-recorders 5 0
91062000 - Parking meters 5 0
91069000 - Other 5 0
91070000 Time switches with clock or watch movement or 5 0
with synchronous motor.
9108 Watch movements, complete and assembled.
- Electrically operated:
91081100 - - With mechanical display only or with a device to 30 20 2010 0
which a mechanical display can be incorporated
91081200 - - With opto-electronic display only 30 20 2010 0
91081900 - - Other 30 20 2010 0
91082000 - Automatic winding 30 20 2010 0
91089000 - Other 30 20 2010 0
9109 Clock movements, complete and assembled.
- Electrically operated:
91091100 - - Of alarm clocks 35 25 2010 0
91091900 - - Other 35 20 2012 US 0
91099000 - Other 35 20 2012 US 0
9110 Complete watch or clock movements,
unassembled or partly assembled (movement
sets); incomplete watch or clock movements,
assembled; rough watch or clock movements.
- Of watches:

516
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
91101100 - - Complete movements, unassembled or partly 25 20 2010 0
assembled (movement sets)
91101200 - - Incomplete movements, assembled 25 20 2010 0
91101900 - - Rough movements 25 20 2010 0
91109000 - Other 25 20 2010 0
9111 Watch cases and parts thereof.
91111000 - Cases of precious metal or of metal clad with 25 20 2010 0
precious metal
91112000 - Cases of base metal, whether or not gold- or 25 20 2010 0
silver-plated
91118000 - Other cases 25 20 2010 0
91119000 - Parts 25 20 2010 0
9112 Clock cases and cases of a similar type for other
goods of this Chapter, and parts thereof.
91122000 - Cases 25 20 2010 0
91129000 - Parts 25 20 2010 0
9113 Watch straps, watch bands and watch bracelets,
and parts thereof.
91131000 - Of precious metal or of metal clad with precious 30 20 2010 0
metal
91132000 - Of base metal, whether or not gold- or silver- 30 20 2010 0
plated
91139000 - Other 30 20 2010 0
9114 Other clock or watch parts.
91141000 - Springs, including hair-springs 20 0
91142000 - Jewels 20 0
91143000 - Dials 20 0
91144000 - Plates and bridges 20 0
91149000 - Other 20 0
92 Chapter 92 - Musical instruments; parts and
accessories of such articles
9201 Pianos, including automatic pianos; harpsichords
and other keyboard stringed instruments.
92011000 - Upright pianos 3 0
92012000 - Grand pianos 3 0
92019000 - Other 3 0
9202 Other stringed musical instruments (for example,
guitars, violins, harps).
92021000 - Played with a bow 3 0
92029000 - Other 3 0
92030000 Keyboard pipe organs; harmoniums and similar 3 0
keyboard instruments with free metal reeds.

517
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
9204 Accordions and similar instruments; mouth organs.
92041000 - Accordions and similar instruments 3 0
92042000 - Mouth organs 3 0
9205 Other wind musical instruments (for example,
clarinets, trumpets, bagpipes).
92051000 - Brass-wind instruments 3 0
92059000 - Other 3 0
92060000 Percussion musical instruments (for example, 3 0
drums, xylophones, cymbals, castanets, maracas).
9207 Musical instruments, the sound of which is
produced, or must be amplified, electrically (for
example, organs, guitars, accordions).
92071000 - Keyboard instruments, other than accordions 5 0
92079000 - Other 3 0
9208 Musical boxes, fairground organs, mechanical
street organs, mechanical singing birds, musical
saws and other musical instruments not falling
within any other heading of this Chapter; decoy
calls of all kinds; whistles, call horns and other
mouth-blown sound signalling instruments.
92081000 - Musical boxes 3 0
920890 - Other:
92089010 - - Decoy calls, call horns and other mouth-blown 3 0
sound signalling instruments
92089090 - - Other 3 0
9209 Parts (for example, mechanisms for musical
boxes) and accessories (for example, cards, discs
and rolls for mechanical instruments) of musical
instruments; metronomes, tuning forks and pitch
pipes of all kinds.
92091000 - Metronomes, tuning forks and pitch pipes 3 0
92092000 - Mechanisms for musical boxes 3 0
92093000 - Musical instrument strings 3 0
- Other:
920991 - - Parts and accessories for pianos:
92099110 - - - Strung backs, keyboards and metal frames for 3 0
upright pianos
92099190 - - - Other 3 0
92099200 - - Parts and accessories for the musical 3 0
instruments of heading 92.02
92099300 - - Parts and accessories for the musical 3 0
instruments of heading 92.03

518
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
92099400 - - Parts and accessories for the musical 3 0
instruments of heading 92.07
92099900 - - Other 3 0
Section XIX - Arms and ammunition; parts and
accessories thereof
93 Chapter 93 - Arms and ammunition; parts and
accessories thereof
9301 Military weapons, other than revolvers, pistols and
the arms of heading 93.07.
- Artillery weapons (for example, guns, howitzers
and mortars):
93011100 - - Self-propelled 0 0
93011900 - - Other 0 0
93012000 - Rocket launchers; flame-throwers; grenade 0 0
launchers; torpedo tubes and similar projectors
93019000 - Other 0 0
93020000 Revolvers and pistols, other than those of heading 0 0
93.03 or 93.04.
9303 Other firearms and similar devices which operate
by the firing of an explosive charge (for example,
sporting shotguns and rifles, muzzle-loading
firearms, Very pistols and other devices designed
to project only signal flares, pistols and revolvers
for firing blank ammunition, captive-bolt humane
killers, line-throwing guns).
93031000 - Muzzle-loading firearms 0 0
930320 - Other sporting, hunting or target-shooting
shotguns, including combination shotgun-rifles:
93032010 - - Hunting shotguns 40 30 2012 0
93032090 - - Other 0 0
930330 - Other sporting, hunting or target-shooting rifles:
93033010 - - Hunting rifles 40 30 2012 0
93033090 - - Other 0 0
93039000 - Other 0 0
9304 Other arms (for example, spring, air or gas guns
and pistols, truncheons), excluding those of
heading 93.07.
93040010 - Air guns, not exceeding 7 kg 40 30 2012 0
93040090 - Other 0 0
9305 Parts and accessories of articles of headings
93.01. to 93.04.
93051000 - Of revolvers or pistols 0 0
- Of shotguns or rifles of heading 93.03:

519
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
930521 - - Shotgun barrels:
93052110 - - - Of hunting shotguns, not exceeding 7 kg 30 0
93052190 - - - Other 0 0
930529 - - Other:
93052910 - - - Of hunting shotguns, not exceeding 7 kg 30 0
93052990 - - - Other 0 0
- Other:
93059100 - - Of military weapons of heading 93.01 0 0
930599 - - Other:
93059910 - - - Of goods of subheading 9304.00.90 0 0
93059990 - - - Other 30 0
9306 Bombs, grenades, torpedoes, mines, missiles, and
similar munitions of war and parts thereof;
cartridges and other ammunition and projectiles
and parts thereof, including shot and cartridge
wads.
93061000 - Cartridges for riveting or similar tools or for 0 0
captive-bolt humane killers and parts thereof
- Shotgun cartridges and parts thereof; air gun
pellets:
93062100 - - Cartridges 0 0
93062900 - - Other 0 0
930630 - Other cartridges and parts thereof:
93063010 - - Use for revolvers and pistols of heading 93.02 0 0
93063090 - - Other 0 0
93069000 - Other 0 0
93070000 Swords, cutlasses, bayonets, lances and similar 5 0
arms and parts thereof and scabbards and
sheaths therefor.
Section XX - Miscellaneous manufactured articles
94 Chapter 94 - Furniture; bedding, mattresses,
mattresses supports, curtains and similar stuffed
furnishings; lamps and lighting fittings, not
elsewhere specified or included;illuminated signs;
illuminated name-plates and the like; prefabricated
buildings
9401 Seats (other than those of heading 94.02), whether
or not convertible into beds, and parts thereof.
94011000 - Seats of a kind used for aircraft 35 20 2012 US 0
94012000 - Seats of a kind used for motor vehicles 32 25 2012 CN 0
94013000 - Swivel seats with variable height adjustment 35 25 2012 0
94014000 - Seats other than garden seats or camping 35 25 2012 0
equipment, convertible into beds

520
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
940150 - Seats of cane, osier, bamboo or similar materials:
94015010 - - Of rattan 35 25 2012 0
94015090 - - Other 35 25 2012 0
- Other seats, with wooden frames:
940161 - - Upholstered:
94016110 - - - Assembled 35 25 2012 CN 0
94016120 - - - Not assembled 35 25 2012 0
940169 - - Other:
94016910 - - - Assembled 35 25 2012 CN 0
94016920 - - - Not assembled 35 25 2012 0
- Other seats, with metal frames:
94017100 - - Upholstered 35 25 2012 0
94017900 - - Other 35 25 2012 0
940180 - Other seats:
94018010 - - Baby walkers 35 25 2012 0
94018090 - - Other 35 25 2012 0
940190 - Parts:
- - Of aircraft seats:
94019011 - - - Of plastics 35 20 2012 US 0
94019019 - - - Other 35 20 2012 US 0
94019020 - - Of baby walkers 35 20 2012 US 0
- - Other:
94019091 - - - Of goods of subheading 9401.20.00 or 35 20 2012 CN,US 0
9401.30.00
94019092 - - - Other, of plastics 35 20 2012 US 0
94019099 - - - Other 35 20 2012 CN,US 0
9402 Medical, surgical, dental or veterinary furniture (for
example, operating tables, examination tables,
hospital beds with mechanical fittings, dentists'
chairs); barbers' chairs and similar chairs, having
rotating as well as both reclining and elevating
movements; parts of the foregoing articles.
940210 - Dentists', barbers' or similar chairs and parts
thereof:
94021010 - - Dentists' chairs 30 0 2012 US 0
94021020 - - Parts of dentists' chairs 30 0 2012 US 0
94021030 - - Barbers' and hairdressers' chairs and parts 30 0 2012 US 0
thereof
94021090 - - Other 30 0 2012 US 0
940290 - Other:

521
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
94029010 - - Furniture specially designed for medical, 0 US 0
surgical or veterinary surgical purposes and parts
thereof
94029090 - - Other 30 0 2012 US 0
9403 Other furniture and parts thereof.
94031000 - Metal furniture of a kind used in offices 35 20 2012 DO,HN 0
940320 - Other metal furniture:
94032010 - - Board used for checking-in at airports and 10 0
stations
94032090 - - Other 35 15 2012 CN,US 0
940330 - Wooden furniture of a kind used in offices:
94033010 - - Assembled 35 25 2012 CN 0
94033020 - - Not assembled 35 25 2012 CN 0
940340 - Wooden furniture of a kind used in the kitchen:
94034010 - - Assembled 35 25 2012 CN 0
94034020 - - Not assembled 35 25 2012 CN 0
940350 - Wooden furniture of a kind used in the bedroom:
- - Bedroom sets:
94035011 - - - Assembled 35 25 2012 CN 0
94035019 - - - Not assembled 35 25 2012 CN 0
- - Other:
94035091 - - - Assembled 35 25 2012 0
94035099 - - - Not assembled 35 25 2012 CN 0
940360 - Other wooden furniture:
- - Dining and living room sets:
94036011 - - - Assembled 35 25 2012 0
94036019 - - - Not assembled 35 25 2012 0
- - Fume cupboards for use in medical
laboratories:
94036021 - - - Assembled 20 0
94036029 - - - Not assembled 20 0
- - Board used for checking-in at airport and
stations:
94036031 - - - Assembled 10 0
94036039 - - - Not assembled 10 0
- - Other:
94036091 - - - Assembled 35 25 2012 0
94036099 - - - Not assembled 35 25 2012 0
940370 - Furniture of plastics:
94037010 - - Furniture of a kind used in offices 35 20 2012 US 0
94037020 - - Fume cupboards for use in medical laboratories 20 0

522
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
94037090 - - Other 35 20 2012 US 0
940380 - Furniture of other materials, including cane,
osier, bamboo or similar materials:
94038010 - - Bedroom, dining room or living room sets of 35 25 2012 0
rattan
94038020 - - Bedroom, dining room or living room sets of 35 25 2012 CN 0
other materials
- - Of a kind used in parks, gardens or vestibules:
94038031 - - - Of worked monumental or building stone 35 25 2012 0
94038032 - - - Of cement, of concrete or artificial stone 35 25 2012 0
94038033 - - - Of asbestos-cement, of cellulose fibre-cement 35 25 2012 0
or the like
94038034 - - - Of ceramics 35 25 2012 0
94038039 - - - Other 35 25 2012 0
94038040 - - Fume cupboards for use in medical laboratories 20 0
94038090 - - Other 35 25 2012 CN 0
94039000 - Parts 35 20 2012 CN 0
9404 Mattress supports; articles of bedding and similar
furnishing (for example, mattresses, quilts,
eiderdowns, cushions, pouffes and pillows) fitted
with springs or stuffed or internally fitted with any
material or of cellular rubber or plastics, whether or
not covered.
94041000 - Mattress supports 30 25 2012 0
- Mattresses:
94042100 - - Of cellular rubber or plastics, whether or not 30 25 2012 0
covered
940429 - - Of other materials:
94042910 - - - Mattress springs 30 25 2012 0
94042920 - - - Other, hyperthermia / hypothermia type 30 25 2012 0
94042990 - - - Other 30 25 2012 0
94043000 - Sleeping bags 30 25 2012 0
940490 - Other:
94049010 - - Quilts, bedspreads and mattress protectors 30 20 2012 US 0
94049020 - - Foam rubber bolsters, pillows, cushions, pouffes 30 20 2012 US 0
94049090 - - Other 30 20 2012 US 0
9405 Lamps and lighting fittings including searchlights
and spotlights and parts thereof, not elsewhere
specified or included; illuminated signs, illuminated
name-plates and the like, having a permanently
fixed light source, and parts thereof not elsewhere
specified or included.

523
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
940510 - Chandeliers and other electric ceiling or wall
lighting fittings, excluding those of a kind used for
lighting public open spaces or thoroughfares:
- - Fluorescent lighting fittings:
94051011 - - - Of a capacity not exceeding 40 W 40 20 2012 US 0
94051019 - - - Of a capacity exceeding 40 W 40 20 2012 US 0
94051020 - - Surgical lamps 0 0
94051030 - - Spotlights 5 0
94051090 - - Other 40 30 2012 US 0
940520 - Electric table, desk, bedside or floor-standing
lamps:
94052010 - - Surgical lamps 0 0
94052020 - - Spotlights 5 US 0
94052090 - - Other 40 25 2012 0
94053000 - Lighting sets of a kind used for Christmas trees 40 25 2012 0
940540 - Other electric lamps and lighting fittings:
94054010 - - Surgical lamps, including specialised operating 10 0
lights; pilot lamp assemblies for electro-thermic
domestic appliances of heading 85.16
94054020 - - Searchlights 30 25 2012 0
94054030 - - Fibreoptic operation headlights 30 25 2012 0
94054040 - - Spotlights 5 0
94054050 - - Street lamps or lanterns 20 0
94054060 - - Other exterior lighting, other than street lamps 20 0
or lanterns
94054070 - - Non-flashing aerodrome beacons; lamps for 5 0
railway rolling stock, locomotives, aircraft, ships, or
lighthouses, of base metal
94054090 - - Other, including other electric lamps and 10 0
lighting fittings, of wood
940550 - Non-electrical lamps and lighting fittings:
94055010 - - Of oil-burning type other than oil lamps 30 25 2010 0
- - Oil lamps:
94055021 - - - Of brass, used for religious rites 30 25 2010 0
94055022 - - - Of other base metal, or of wood 30 25 2010 0
94055023 - - - Of plastics, stone, ceramics or glass 30 25 2010 0
94055029 - - - Other 30 25 2010 0
94055030 - - Miners’ lamps and quarrymen’s lamps 5 0
- - Hurricane lamps:
94055041 - - - Of base metal 30 25 2010 0
94055049 - - - Other 30 25 2010 0
94055090 - - Other 30 25 2010 0

524
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
940560 - Illuminated signs, illuminated name-plates and
the like:
94056010 - - Property protection warning signs, street name 30 20 2012 US 0
plates, road and traffic signs
94056020 - - Other, of stone or ceramics 30 20 2012 US 0
94056090 - - Other 30 20 2012 US 0
- Parts:
940591 - - Of glass:
94059110 - - - For surgical lamps 0 0
94059120 - - - For spotlights 5 0
94059130 - - - For miners’ lamps and the like 5 0
94059140 - - - Glass globes and chimneys for other lamps or 20 0
lanterns
94059190 - - - Other 20 0
940592 - - Of plastics:
94059210 - - - For surgical lamps 0 0
94059220 - - - For spotlights 5 0
94059230 - - - For miners’ lamps and the like 5 0
94059290 - - - Other 20 0
940599 - - Other:
94059910 - - - Lampshades of textile materials 20 0
94059920 - - - Frames for miners’ or quarrymen’s lamps 0 US 0
94059930 - - - Other, for the miners’ lamps, surgical lamps 0 US 0
94059990 - - - Other 20 0
9406 Prefabricated buildings.
94060010 - Greenhouses fitted with mechanical or thermal 30 15 2012 CA 0
equipment
94060020 - Steam bathrooms 30 15 2012 CA 0
- Other prefabricated buildings:
94060091 - - Of plastics 30 15 2012 CA 0
94060092 - - Of wood 30 15 2012 CA 0
94060093 - - Of cement, of concrete or of artificial stone 30 20 2012 CA 0
94060094 - - Of iron or steel 30 20 2012 CA 0
94060095 - - Of aluminium 30 15 2012 CA 0
94060099 - - Other 30 15 2012 CA 0
95 Chapter 95 - Toys, games and sports requisites;
parts and accessories thereof
9501 Wheeled toys designed to be ridden by children
(for example, tricycles, scooters, pedal cars); dolls'
carriages.
95010010 - Tricycles 10 0
95010020 - Other wheeled toys 10 0
525
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
95010030 - Dolls’ carriages 10 0
- Parts:
95010091 - - Spokes, for goods of subheading 9501.00.10 10 0
95010092 - - Nipples, for goods of subheading 9501.00.10 10 0
95010093 - - Other, for goods of subheading 9501.00.10 10 0
95010094 - - Spokes, other than for goods of subheading 10 0
9501.00.10
95010095 - - Nipples, other than for goods of subheading 10 0
9501.00.10
95010099 - - Other, other than for goods of subheading 10 0
9501.00.10
9502 Dolls representing only human beings.
95021000 - Dolls, whether or not dressed 10 0
- Parts and accessories:
95029100 - - Garments and accessories therefor, footwear 10 0
and headgear
95029900 - - Other 10 0
9503 Other toys; reduced-size ("scale") models and
similar recreational models, working or not;
puzzles of all kinds.
95031000 - Electric trains, including tracks, signals and other 10 0
accessories thereof
950320 - Reduced-size ("scale") model assembly kits,
whether or not working models, excluding those of
subheading 9503.10:
95032010 - - Model aircraft assembly kits 10 0
95032090 - - Other 10 0
950330 - Other construction sets and constructional toys:
95033010 - - Of plastics 20 0
95033090 - - Other 20 0
- Toys representing animals or non-human
creatures:
95034100 - - Stuffed 20 US 0
95034900 - - Other 20 0
95035000 - Toy musical instruments and apparatus 20 0
950360 - Puzzles:
95036010 - - Of a toy variety 20 0
95036020 - - Other, jigsaw or picture puzzles 20 0
95036090 - - Other 20 0
950370 - Other toys, put up in sets or outfits:

526
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
95037010 - - Numerical, alphabetical or animal blocks or cut- 20 0
outs; word builder sets; word making and talking
sets; toy printing sets
95037090 - - Other 20 0
950380 - Other toys and models, incorporating a motor:
95038010 - - Toy guns incorporating a motor 20 0
95038090 - - Other 20 0
950390 - Other:
95039010 - - Toy currencies 20 0
95039020 - - Toy walkie-talkies 20 0
95039030 - - Toy guns, pistols or revolvers 20 0
95039040 - - Toy counting frames (abaci); toy sewing 20 0
machines; toy typewriters
95039050 - - Skipping ropes 20 0
95039060 - - Marbles 20 US 0
95039090 - - Other 20 0
9504 Articles for funfair, table or parlour games,
including pin-tables, billiards, special tables for
casino games and automatic bowling alley
equipment.
95041000 - Video games of a kind used with a television 30 20 2010 US 0
receiver
950420 - Articles and accessories for billiards:
95042010 - - Billiard chalks 40 20 2012 US 0
95042090 - - Other 40 25 2012 0
950430 - Other games, operated by coins, banknotes
(paper currency), discs or other similar articles,
other than bowling alley equipment:
95043010 - - Fruit machines or jackpot machines 40 20 2012 US 0
95043020 - - Pin tables, slot machines and the like 40 20 2012 US 0
95043090 - - Other 40 20 2012 US 0
95044000 - Playing cards 40 25 2012 0
950490 - Other:
95049010 - - Bowling requisites of all kinds 30 25 2010 0
95049020 - - Darts and parts and accessories of darts 30 25 2010 0
95049030 - - Gambling equipment and paraphernalia 30 25 2010 0
95049090 - - Other 30 25 2010 0
9505 Festive, carnival of other entertainment articles,
including conjuring tricks and novelty jokes.
950510 - Articles for Christmas festivities:
95051010 - - Christmas crackers and sparklers 40 25 2012 0
95051090 - - Other 40 25 2012 0

527
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
95059000 - Other 40 25 2012 0
9506 Articles and equipment for general physical
exercise, gymnastics, athletics, other sports
(including table tennis) or outdoor games, not
specified or included elsewhere in this Chapter;
swimming pools and paddling pools.
- Snow-skis and other snow-ski equipment:
95061100 - - Skis 5 0
95061200 - - Ski-fastenings (ski-bindings) 5 0
95061900 - - Other 5 0
- Water-skis, surf-boards, sailboards and other
water-sports equipment:
95062100 - - Sailboards 5 0
95062900 - - Other 5 0
- Golf clubs and other golf equipment:
95063100 - - Clubs, complete 5 0
95063200 - - Balls 5 0
95063900 - - Other 5 0
95064000 - Articles and equipment for table-tennis 5 0
- Tennis, badminton or similar rackets, whether or
not strung:
95065100 - - Lawn-tennis rackets, whether or not strung 5 0
950659 - - Other:
95065910 - - - Badminton rackets and racket frames 5 0
95065990 - - - Other 5 0
- Balls, other than golf balls and table-tennis balls:
95066100 - - Lawn-tennis balls 5 0
95066200 - - Inflatable 5 0
95066900 - - Other 5 0
95067000 - Ice skates and roller skates, including skating 5 0
boots with skates attached
- Other:
95069100 - - Articles and equipment for general physical 5 0
exercise, gymnastics or athletics
950699 - - Other:
95069910 - - - Shuttlecocks 5 0
95069920 - - - Bows and arrows for archery; crossbows 5 0
95069930 - - - Nets, cricket pads, shin guards and similar 5 0
articles
95069940 - - - Flippers 5 0

528
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
95069950 - - - Other articles and equipment for football, field 5 0
hockey, tennis, badminton, deck tennis, volleyball,
basketball or cricket
95069990 - - - Other 5 0
9507 Fishing rods, fish-hooks and other line fishing
tackle; fish landing nets, butterfly nets and similar
nets; decoy "birds", (other than those of heading
92.08 or 97.05) and similar hunting or shooting
requisites.
95071000 - Fishing rods 5 0
95072000 - Fish-hooks, whether or not snelled 5 0
95073000 - Fishing reels 5 0
950790 - Other:
95079010 - - Fish landing nets 5 0
95079090 - - Other 5 0
9508 Roundabouts, swings, shooting galleries and other
fairground amusements; travelling circuses and
travelling menageries; travelling theatres.
95081000 - Travelling circuses and travelling menageries 10 0
95089000 - Other 10 0
96 Chapter 96 - Miscellaneous manufactured articles
9601 Worked ivory, bone, tortoise-shell, horn, antlers,
coral, mother-of-pearl, and other animal carving
material, and articles of these materials (including
articles obtained by moulding).
960110 - Worked ivory and articles of ivory:
96011010 - - Worked rhinoceros horn 35 25 2010 0
96011090 - - Other 35 25 2010 0
960190 - Other:
96019010 - - Worked mother-of-pearl or tortoise-shell and 35 25 2010 AU 0
articles of the foregoing
96019090 - - Other 35 25 2010 AU 0
9602 Worked vegetable or mineral carving material and
articles of these materials; moulded or carved
articles of wax, of stearin, of natural gums or
natural resins or of modelling pastes, and other
moulded or carved articles, not elsewhere
specified or included; worked, unhardened gelatin
(except gelatin of heading 35.03) and articles of
unhardened gelatin.
96020010 - Gelatin capsules for pharmaceutical products 10 0
96020090 - Other 35 20 2012 CO 0

529
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
9603 Brooms, brushes (including brushes constituting
parts of machines, appliances or vehicles), hand-
operated mechanical floor sweepers, not
motorised, mops and feather dusters; prepared
knots and tufts for broom or brush making; paint
pads and rollers; squeegees (other than roller
squeegees).
960310 - Brooms and brushes, consisting of twigs or other
vegetable materials bound together, with or
without handles:
96031010 - - Brushes 30 25 2010 0
96031020 - - Brooms 30 25 2010 0
- Tooth brushes, shaving brushes, hair brushes,
nail brushes, eyelash brushes and other toilet
brushes for use on the person, including such
brushes constituting parts of appliances:
96032100 - - Tooth brushes, including dental-plate brushes 30 25 2010 0
96032900 - - Other 30 25 2010 0
96033000 - Artists' brushes, writing brushes and similar 30 25 2010 0
brushes for the application of cosmetics
96034000 - Paint, distemper, varnish or similar brushes 30 25 2010 0
(other than brushes of subheading 9603.30); paint
pads and rollers
96035000 - Other brushes constituting parts of machines, 30 25 2010 0
appliances or vehicles
960390 - Other:
96039010 - - Prepared knots and tufts for broom or brush 30 25 2010 0
making
96039020 - - Hand-operated mechanical floor sweepers, not 30 25 2010 0
motorised
96039030 - - Lavatory brushes 30 25 2010 0
96039040 - - Other brushes 30 25 2010 0
- - Other:
96039091 - - - Parts for goods of subheading 9603.90.10 30 25 2010 0
96039099 - - - Other 30 25 2010 0
9604 Hand sieves and hand riddles.
96040010 - Of metal 30 25 2010 0
96040090 - Other 30 25 2010 0
9605 Travel sets for personal toilet, sewing or shoe or
clothes cleaning.
96050010 - For personal toilet 30 25 2010 0
96050090 - Other 30 25 2010 0

530
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
9606 Buttons, press-fasteners, snap-fasteners and
press-studs, button moulds and other parts of
these articles; button blanks.
96061000 - Press-fasteners, snap-fasteners and press-studs 30 25 2010 0
and parts therefor
- Buttons:
96062100 - - Of plastics, not covered with textile material 30 25 2010 0
96062200 - Of base metal, not covered with textile material 30 25 2010 0
96062900 - - Other 30 25 2010 0
96063000 - Button moulds and other parts of buttons; button 30 25 2010 0
blanks
9607 Slide fasteners and parts thereof.
- Slide fasteners:
96071100 - - Fitted with chain scoops of base metal 30 20 2010 0
96071900 - - Other 30 20 2010 0
96072000 - Parts 30 25 2010 0
9608 Ball point pens; felt tipped and other porous-tipped
pens and markers; fountain pens, stylograph pens
and other pens; duplicating stylos; propelling or
sliding pencils; pen-holders, pencil-holders and
similar holders; parts (including caps and clips) of
the foregoing articles, other than those of heading
96.09.
96081000 - Ball point pens 30 25 2010 0
96082000 - Felt tipped and other porous-tipped pens and 30 25 2010 0
markers
- Fountain pens, stylograph pens and other pens:
96083100 - - Indian ink drawing pens 30 25 2010 0
96083900 - - Other 30 25 2010 0
96084000 - Propelling or sliding pencils 30 25 2010 0
96085000 - Sets of articles from two or more of the foregoing 30 25 2010 0
subheadings
96086000 - Refills for ball point pens, comprising the ball 10 0
point and ink-reservoir
- Other:
960891 - - Pen nibs and nib points:
96089110 - - - Of gold or gold-plated 10 0
96089190 - - - Other 10 0
960899 - - Other:
96089910 - - - Duplicating stylos 30 25 2010 CH 0
96089990 - - - Other 30 25 2010 CH 0

531
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
9609 Pencils (other than pencils of heading 96.08),
crayons, pencil leads, pastels, drawing charcoals,
writing or drawing chalk and tailors' chalks.
960910 - Pencils and crayons, with leads encased in a
rigid sheath:
96091010 - - Black pencils 30 25 2010 0
96091090 - - Other 30 25 2010 0
96092000 - Pencil leads, black or coloured 30 25 2010 0
960990 - Other:
96099010 - - Slate pencils for school slates 30 25 2010 0
96099020 - - Writing and drawing chalks 30 25 2010 0
96099030 - - Pencils and crayons other than those of 30 25 2010 0
subheading 9609.10.00
96099090 - - Other 30 25 2010 0
9610 Slates and boards, with writing or drawing
surfaces, whether or not framed.
96100010 - School slates 35 25 2010 0
96100090 - Other 35 25 2010 0
96110000 Date, sealing or numbering stamps, and the like 35 25 2010 0
(including devices for printing or embossing
labels), designed for operating in the hand; hand-
operated composing sticks and hand printing sets
incorporating such composing sticks.
9612 Typewriter or similar ribbons, inked or other wise
prepared for giving impressions, whether or not on
spools or in cartridges; ink-pads, whether or not
inked, with or without boxes.
961210 - Ribbons:
96121010 - - Of textile fabric 10 0
96121090 - - Other 10 0
96122000 - Ink-pads 5 0
9613 Cigarette lighters and other lighters, whether or not
mechanical or electrical, and parts thereof other
than flints and wicks.
961310 - Pocket lighters, gas fuelled, non-refillable:
- - Pistol shaped or revolver shaped:
96131011 - - - Of plastics 35 25 2010 0
96131019 - - - Other 35 25 2010 0
- - Other:
96131091 - - - Of plastics 35 25 2010 0
96131099 - - - Other 35 25 2010 0
961320 - Pocket lighters, gas fuelled, refillable:
- - Pistol shaped or revolver shaped:

532
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
96132011 - - - Of plastics 35 25 2010 0
96132019 - - - Other 35 25 2010 0
- - Other:
96132091 - - - Of plastics 35 25 2010 0
96132099 - - - Other 35 25 2010 0
961380 - Other lighters:
- - Pistol shaped or revolver shaped:
96138011 - - - Piezo-electric lighters for stoves and ranges 35 25 2010 0
96138012 - - - Cigarette lighters, of plastics 35 25 2010 0
96138013 - - - Cigarette lighters, other than of plastics 35 25 2010 0
96138019 - - - Other 35 25 2010 0
- - Other:
96138091 - - - Piezo-electric lighters for stoves and ranges 35 25 2010 0
96138092 - - - Cigarette lighters, of plastics 35 25 2010 0
96138093 - - - Cigarette lighters, other than of plastics 35 25 2010 0
96138099 - - - Other 35 25 2010 0
961390 - Parts:
- - Refilled cartridges or other receptacles, which
constitute parts of mechanical lighters, containing:
96139011 - - - Liquid fuel 25 0
96139012 - - - Liquefied gases 25 0
96139090 - - Other 25 0
9614 Smoking pipes (including pipe bowls) and cigar or
cigarette holders, and parts thereof.
961420 - Pipes and pipe bowls:
96142010 - - Roughly shaped blocks of wood or root for the 35 25 2010 0
manufacture of pipes
96142090 - - Other 35 25 2010 0
96149000 - Other 35 25 2010 0
9615 Combs, hair-slides and the like; hairpins, curling
pins, curling grips, hair- curlers and the like, other
than those of heading 85.16, and parts thereof.
- Combs, hair-slides and the like:
961511 - - Of hard rubber or plastics:
96151110 - - - Hair slides and the like 30 20 2010 0
96151190 - - - Other 30 20 2010 0
961519 - - Other:
96151910 - - - Hair slides and the like 30 20 2010 0
96151990 - - - Other 30 20 2010 0
961590 - Other:
- - Decorative hair pins:

533
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
96159011 - - - Of aluminium 30 20 2010 0
96159019 - - - Other 30 20 2010 0
96159020 - - Parts 30 20 2010 0
- - Other:
96159091 - - - Of aluminium 30 20 2010 0
96159099 - - - Other 30 20 2010 0
9616 Scent sprays and similar toilet sprays, and mounts
and heads therefor; powder-puffs and pads for the
application of cosmetics or toilet preparations.
961610 - Scent sprays and similar toilet sprays, and
mounts and heads therefor:
96161010 - - Sprays 30 25 2012 0
96161020 - - Mounts and heads of the sprays 10 US 0
96162000 - Powder-puffs and pads for the application of 35 25 2012 0
cosmetics or toilet preparations
9617 Vacuum flasks and other vacuum vessels,
complete with cases; parts thereof, other than
glass inners.
96170010 - Vacuum flasks and other vacuum vessels 35 30 2010 0
96170020 - Parts 35 25 2012 0
96180000 Tailors' dummies and other lay figures; automata 30 25 2012 0
and other animated displays used for shop window
dressing.
Section XXI - Works of art, collector’s pieces and
antiques
97 Chapter 97 - Works of art, collector’s pieces and
antiques
9701 Paintings, drawings and pastels, executed entirely
by hand, other than drawings of heading 49.06
and other than hand-painted or hand-decorated
manufactured articles; collages and similar
decorative plaques.
97011000 - Paintings, drawings and pastels 5 0
970190 - Other:
97019010 - - Of cut flowers, flower buds, foliage, branches or 5 0
other parts of plant; of plastics, printed matter or
base metal
97019020 - - Of natural cork 5 0
97019090 - - Other 5 0
97020000 Original engravings, prints and lithographs. 0 0
97030000 Original sculptures and statuary, in any material. 0 0

534
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
9704 Postage or revenue stamps, stamp-postmarks,
first-day covers, postal stationery (stamped paper),
and the like, used or unused, other than those of
heading 49.07.
97040010 - Postage or revenue stamps 20 0
97040090 - Other 20 0
9705 Collections and collectors' pieces of zoological,
botanical, mineralogical, anatomical, historical,
archaeological, paleontological, ethnographic or
numismatic interest.
97050010 - Of zoological interest 0 0
97050020 - Of archaeological interest 0 0
97050090 - Other 0 0
97060000 Antiques of an age exceeding one hundred years. 0 0
98 Chapter 98 - Special Classification Provisions
For HS 98010010, 98010020, and 98010030: a)
"X" is the respective bound rate of duty, applicable
at the date of accession or thereafter, for the
corresponding tariff line in Chapter 87; and b) the
term "used" means only used motor-vehicles of
less than 5 years usage.

535
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
98010010 Used motor vehicles for the transport, or X + 10,000 0
principally designed for the transport, of persons USD
with an engine cylinder capacity of less than 2,500
cc classifiable under 87021006, 87021007,
87021008, 87021009, 87021010, 87021015,
87021016, 87021017, 87021018, 87021026,
87021027, 87021028, 87021031, 87021032,
87021037, 87021038, 87021039, 87021040,
87021046, 87021047, 87021048, 87021049,
87021050, 87021056, 87021057, 87021058,
87021059, 87021060, 87021065, 87021066,
87021067, 87021068, 87029012, 87029022,
87029032, 87029042, 87029052, 87029062,
87029092, 87031011, 87031012, 87031019,
87031091, 87031099, 87032110, 87032120,
87032132, 87032142, 87032144, 87032152,
87032154, 87032156, 87032210, 87032220,
87032230, 87032240, 87032252, 87032262,
87032264, 87032272, 87032274, 87032276,
87032311, 87032312, 87032313, 87032314,
87032321, 87032322, 87032323, 87032331,
87032332, 87032333, 87032341, 87032342,
87032343, 87032351, 87032352, 87032353,
87032361, 87032362, 87032363, 87032371,
87032372, 87032373, 87033110, 87033120,
87033130, 87033140, 87033162, 87033164,
87033172, 87033177, 87033211, 87033212,
87033213, 87033214, 87033234, 87033235,
87033236, 87033244, 87033245, 87033246,
87033264, 87033265, 87033266, 87033274,
87033275, 87033276, 87039011, 87039012,
87039013, 87039014, 87039021, 87039026,
87039027, 87039028, 87039037, 87039038,
87039041, 87039048, 87039051, 87039052,
87039061, 87039066, 87039067, 87039068,
87039077, 87039078, 87039081, 87039088,
87039091, or 87039092.

536
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
98010020 Used motor vehicles for the transport, or X + 15,000 0
principally designed for the transport, of persons USD
with an engine cylinder capacity of 2,500 cc or
above classifiable under 87021006, 87021007,
87021008, 87021009, 87021010, 87021015,
87021016, 87021017, 87021018, 87021026,
87021027, 87021028, 87021031, 87021032,
87021037, 87021038, 87021039, 87021040,
87021046, 87021047, 87021048, 87021049,
87021050, 87021056, 87021057, 87021058,
87021059, 87021060, 87021065, 87021066,
87021067, 87021068, 87029012, 87029022,
87029032, 87029042, 87029052, 87029062,
87029092, 87031011, 87031012, 87031019,
87031091, 87031099, 87032311, 87032312,
87032313, 87032314, 87032324, 87032334,
87032344, 87032354, 87032364, 87032374,
87032411, 87032412, 87032413, 87032414,
87032422, 87032432, 87032434, 87032442,
87032444, 87032446, 87032451, 87032452,
87032453, 87032454, 87032462, 87032472,
87032474, 87032482, 87032484, 87032486,
87033311, 87033312, 87033313, 87033314,
87033325, 87033327, 87033329, 87033334,
87033341, 87033342, 87033343, 87033344,
87033355, 87033357, 87033359, 87033365,
87033371, 87033372, 87033373, 87033374,
87033385, 87033387, 87033389, 87039011,
87039012, 87039013, 87039014, 87039021,
87039031, 87039032, 87039042, 87039043,
87039053, 87039054, 87039061, 87039071,
87039072, 87039082, 87039083, 87039093, or
87039094.

537
 Bound rate at Present Concession first
date of Final concession incorporated in a Earlier
HS Description accession Bound rate Implementation established INR GATT Schedule INRs ODCs
98010030 Used motor vehicles for the transport of goods X + 7,000 USD 0
classifiable under 87041021, 87041022,
87042121, 87042122, 87042123, 87042124,
87042125, 87042126, 87042129, 87042241,
87042242, 87042243, 87042244, 87042245,
87042246, 87042249, 87042251, 87042252,
87042253, 87042254, 87042255, 87042256,
87042259, 87042261, 87042262, 87042263,
87042264, 87042265, 87042266, 87042269,
87042331, 87042332, 87042333, 87042334,
87042335, 87042336, 87042339, 87042341,
87042342, 87042343, 87042344, 87042345,
87042346, 87042349, 87043121, 87043122,
87043123, 87043124, 87043125, 87043126,
87043127, 87043129, 87043254, 87043255,
87043256, 87043257, 87043258, 87043261,
87043262, 87043263, 87043264, 87043265,
87043266, 87043267, 87043268, 87043269,
87043271, 87043272, 87043273, 87043274,
87043275, 87043276, 87043277, 87043278,
87043281, 87043282, 87043283, 87043284,
87043285, 87043286, 87043287, 87043288,
87043291, 87043292, 87043293, 87043294,
87043295, 87049041, 87049042, 87049049,
87049051, 87049052, 87049059, 87049061,
87049062, or 87049069.
Endnote 4--2008 - 26.7%, 2009 - 23.3%, 2010 -
20%, 2011 - 18.6%, 2012 - 15.7%, 2013 - 12.9%.
Endnote 5--2008 - 26.7%, 2009 - 23.3%, 2010 -
20%, 2011 - 20%, 2012 - 20%, 2013 - 20%, 2014 -
19.5%, 2015 - 18%, 2016 - 16.5%.
Endnote 6--2008 - 8.8%, 2009 - 7.7%, 2010 -
6.5%, 2011 - 6.5%.
Endnote 7--2008 - 40%, 2009 - 35%, 2010 - 30%,
2011 - 29%.
Endnote 8--Except used motor vehicles. See
Chapter 98 for the provisions for used motor
vehicles.

538
Schedule CLX - Socialist Republic of Viet Nam

PART II - PREFERENTIAL TARIFF

NIL

539
 Schedule CLX - Socialist Republic of Viet Nam

PART III - NON-TARIFF CONCESSIONS

Notes:

1. Product coverage
1.1 When HS 4-digit items are not detailed, in-quota rates, out-of-quota rates, initial quota volumes, annual growth rates, administration methods and notes on
additional conditions shall apply to all sub-items at HS 8-digit level within the corresponding HS 4-digit items.
1.2 When HS 4-digit items are detailed into HS 8-digit sub-items:
1.2.1 In-quota rates and out-of-quota rates shall apply to HS 8-digit sub-items as presented in the corresponding lines and columns.
1.2.2 Initial quota volumes, annual growth rates, TRQ administration methods and notes on additional conditions shall apply only to those HS 8-digit sub-items as
described in the table.

2. Implementation Period
The implementation period referred herein reflects the time span needed for :
- the increase, if any, of the initial quota quantity to the final quota quantity, and
- the reduction, if any, of the initial in-quota tariff rate to the final in-quota tariff rate.

3. Initial quota volumes

Initial quota volumes are calculated on the basis of WTO’s “current market access” method.

4. Administration methods
4.1 Method C: quotas are allocated on the basis of past import performance.

540
 Tariff item Initial quota Final quota Implementation Initial Other terms and conditions
Tariff item number number quantity and in- quantity and period negotiating right
quota tariff rate inquota tariff rate

Salt (including table salt and denatured 150,000 mt infinity 1. Administration Method C;
salt) and pure sodium chloride, 2. Annual growth rate for the quota
whether or not in aqueous solution or volume is 5%.
containing added anti-caking or free-
flowing agents; sea water.
- Table salt 25010010 30% 30% AU
- - Salt containing at least 94.7% of 25010021 30% 30% AU
sodium chloride calculated on a dry
basis in packages of a net weight of 50
kg or more
- - Other 25010029 30% 30% AU
- - Pure salt 25010031 10% 10% AU
- - Other, in packages of 50 kg or more 25010032 15% 15% AU
- - Other, in packages of less than 50 25010033 15% 15% AU
kg
- Other 25010090 15% 15% AU

541
 Schedule CLX - Socialist Republic of Viet Nam

PART IV - AGRICULTURAL PRODUCTS: COMMITMENTS LIMITING SUBSIDIZATION

(Article 3 of the Agreement on Agriculture)

SECTION I - Domestic Support: Total AMS Commitments

VND billion
BASE TOTAL AMS Annual and final bound commitment levels Relevant Support
1999-2001 Tables and document

3,961.59 3,961.59 WT/ACC/SPEC/VNM/3/Rev.7

542
 Schedule CLX - Socialist Republic of Viet Nam

PART IV - AGRICULTURAL PRODUCTS: COMMITMENTS LIMITING SUBSIDIZATION

SECTION II - Export Subsidies: Budgetary Outlay and Quantity Reduction Commitment

Description of Base Calendar/other Annual and final Base Calendar/other Annual and final Relevant Supporting
products and outlay year applied outlay commitment quantity year applied quantity Tables and
tariff item no. level levels commitment levels document reference

WT/ACC/SPEC/VNM/3/Rev.7

NIL

543
 Schedule CLX - Socialist Republic of Viet Nam

PART IV - AGRICULTURAL PRODUCTS: COMMITMENTS LIMITING SUBSIDIZATION

SECTION III - Commitments Limiting the Scope of Export Subsidies

Description of products Nature of Commitments

NIL

544
Socialist Republic of Viet Nam--Attachment B
With respect to any product described in or for Attachment B to the Annex to the Ministerial Declaration on Trade in Information Technology Products (WT/MIN(96)/16), to the extent not specifically provided for in this
Schedule, the customs duties on such product, as well any other duties and charges of any kind (within the meaning of Article II:1(b) of the General Agreement on Tariffs and Trade 1994), shall be bound and
eliminated, as set forth in paragraph 2(a) of the Annex to the Declaration, wherever the product is classified.

Description HS

Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for 70171010, 70200020
production of semiconductor wafers

Chemical vapor deposition apparatus for semiconductor production 84198912

Parts of chemical vapor deposition apparatus for semiconductor production 84199011

Apparatus for stripping or cleaning semiconductor wafers 84569100, 84569910

Lasercutters for cutting contacting tracks in semiconductor production by laser beam 84561010, 84569990

Machines for sawing monocrystal semiconductor boules into slices, or wafers into chips 84641011

Parts for machines for sawing monocrystal semiconductor boules into slices, or wafers into chips 84661020, 84662020, 84663020, 84669110

Parts of dicing machines for scribing or scoring semiconductor wafers 84661020, 84662020, 84663020, 84669110

Parts of lasercutters for cutting contacting tracks in semiconductor production by laser beam 84661020, 84662020, 84663020, 84669310

Parts of apparatus for stripping or cleaning semiconductor wafers 84663020, 84669310

Encapsulation equipment for assembly of semiconductors 84771032, 84774021, 84775922, 84798910

Parts of encapsulation equipment 84779031, 84799010

Automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes, 84283920, 84289010, 84795010, 84798910
wafer boxes and other material for semiconductor devices

Apparatus for physical deposition by sputtering on semiconductor wafers 84798910, 85438920

Apparatus for wet etching, developing, stripping or cleaning semiconductor wafers and flat panel 84248930, 84649012, 84798910, 85433010
displays

Die attach apparatus, tape automated bonders, and wire bonders for assembly of semiconductors 84798910, 85158020

Encapsulation equipment for assembly of semiconductors 84771032, 84774021, 84775922, 84798910

Machines for bending, folding and straightening semiconductor leads 84622110, 84622911, 84798930

Physical deposition apparatus for semiconductor production 84798930, 85438920

545
Description HS

Spinners for coating photographic emulsions on semiconductor wafers 84798910

Part of apparatus for physical deposition by sputtering on semiconductor wafers 84799010, 85439070

Parts for die attach apparatus, tape automated bonders, and wire bonders for assembly of 84799010, 85159030
semiconductors

Parts for spinners for coating photographic emulsions on semiconductor wafers 84799010

Parts of apparatus for wet etching, developing, stripping or cleaning semiconductor wafers and flat 84249096, 84662030, 84663030, 84669110, 84799010, 85439010
panel displays

Parts of automated machines for transport, handling and storage of semiconductor wafers, wafer 84313930
cassettes, wafer boxes and other material for semiconductor devices

Parts of encapsulation equipment for assembly of semiconductors 84779031, 84799010

Parts of machines for bending, folding and straightening semiconductor leads 84661020, 84662020, 84663020, 84669420, 84799030

Parts of physical deposition apparatus for semiconductor production 84799030, 85439070

Apparatus for rapid heating of semiconductor wafers 84198912, 85143011

Parts of apparatus for rapid heating of wafers 84199011, 85149010

Wafer probers 85369010, 90308210

Apparatus for wet etching, developing, stripping or cleaning semiconductor wafers and flat panel 84248930, 84649012, 84798910, 85433010
displays

Parts of apparatus for wet etching, developing, stripping or cleaning semiconductor wafers and flat 84249096, 84662030, 84663030, 84669110, 84799010, 85439010
panel displays

Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and 90111010
transport of semiconductor wafers or reticles

Photomicrographic microscopes fitted with equipment specifically designed for the handling and 90112010
transport of semiconductor wafers or reticles

Parts and accessories of optical stereoscopic microscopes fitted with equipment specifically 90119010
designed for the handling and transport of semiconductor wafers or reticles

Parts and accessories of photomicrographic microscopes fitted with equipment specifically designed 90119010
for the handling and transport of semiconductor wafers or reticles

546
Description
Electron beam microscopes fitted with equipment specifically designed for the handling and transport 90121010, 90318091
of semiconductor wafers or reticles
Parts and accessories of electron beam microscopes fitted with equipment specifically designed for
the handling and transport of semiconductor wafers or reticles
Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated
substrates
Parts and accessories for pattern generating apparatus of a kind used for producing masks or
reticles from photoresist coated substrates
Parts of such pattern generating apparatus
Computers: automatic data processing machines capable of 1) storing the processing program or
programs and at least the data immediately necessary for the execution of the program; 2) being
freely programmed in accordance with the requirements of the user; 3) performing arithmetical
computations specified by the user; and 4) executing, without human intervention, a processing
program which requires them to modify their execution, by logical decision during the processing run.
The agreement covers such automatic data processing machines whether or not they are able to
receive and process with the assistance of central processing unit telephony signals, television
signals, or other analogue or digitally processed audio or video signals. Machines performing a
specific function other than data processing, or incorporating or working in conjunction with an
automatic data processing machine, and not otherwise specified under Attachment A or B, are not
covered by this agreement.
Electric amplifiers when used as repeaters in line telephony products falling within this agreement,
and parts thereof
Flat panel displays (including LCD, Electro Luminescence, Plasma and other technologies) for
products falling within this agreement, and parts thereof.
Network equipment: Local Area Network (LAN) and Wide Area Network (WAN) apparatus, including
those products dedicated for use solely or principally to permit the interconnection of automatic data
processing machines and units thereof for a network that is used primarily for the sharing of
resources such as central processor units, data storage devices and input or output units including
adapters, hubs, in line repeaters, converters, concentrators, bridges and routers, and printed circuit
assemblies for physical incorporation into automatic data processing machines and units thereof.
HS
90129010, 90319014
90172020
90179010
90179010
84711000, 84713010, 84713020, 84713090, 84714110, 84714190,
84714910, 84714990, 84715010, 84715090
84715010, 84715090, 85175010, 85175020, 85175030, 85175040,
85175050, 85175090, 85178010, 85178020, 85178030, 85178040,
85178050, 85178060, 85178070, 85178091, 85178092, 85178099,
85179010, 85179020, 85179090, 85184020, 85189010
84714910, 84714990, 85312000, 85318020, 85319010, 85438920,
85489040, 90138020, 90139030
84711000, 84713010, 84713020, 84713090, 84714110, 84714190,
84714910, 84714990, 84716011, 84716012, 84716013, 84716019,
84716021, 84716029, 84716030, 84716040, 84716050, 84716060,
84716090, 84717010, 84717020, 84717030, 84717040, 84717050,
84717091, 84717099, 84718010, 84718020, 84718030, 84718040,
84718050, 84718060, 84718090, 84719010, 84719020, 84719030,
84719040, 84719090, 84733010, 84733090, 85175010, 85175020,
85175030, 85175040, 85175050, 85175090
547
Description HS

Monitors : display units of automatic data processing machines with a cathode ray tube with a dot 84716021, 84716029, 84716040, 84716090, 85404010, 85404090
screen pitch smaller than 0,4 mm not capable of receiving and processing television signals or other
analogue or digitally processed audio or video signals without assistance of a central processing unit
of a computer as defined in this agreement. The agreement does not, therefore, cover televisions,
including high definition televisions.

Optical disc storage units, for automatic data processing machines (including CD drives and DVD- 84714910, 84714990, 84717040
drives), whether or not having the capability of writing/recording as well as reading, whether or not in
their own housings.

Paging alert devices, and parts thereof . 85252010, 85252020, 85252030, 85252040, 85252050, 85252060,
85252070, 85252080, 85252091, 85252092, 85252099, 85279010,
85291010

Plotters whether input or output units of HS heading No 8471 or drawing or drafting machines of HS 84714910, 84714990, 84716050, 90171010, 90172050
heading No 9017.

Printed Circuit Assemblies for products falling within this agreement, including such assemblies for
external connections such as cards that conform to the PCMCIA standard. Such printed circuit
assemblies consist of one or more printed circuits of heading 8534 with one or more active elements
assembled thereon, with or without passive elements "Active elements" means diodes, transistors,
and similar semiconductor devices, whether or not photosensitive, of heading 8541, and integrated
circuits and micro assemblies of heading 8542.
84731010, 84732900, 84733010, 84733090, 84734011, 84735011,
84735019, 84735021, 84735029, 85049020, 85149010, 85159030,
85175010, 85175020, 85175030, 85175040, 85175050, 85175090,
85179010, 85179020, 85179090, 85189010, 85189010, 85202000,
85229020, 85281220, 85489020, 90179010, 90179040, 90279010,
90309010, 90309030, 90309040, 90309090

Projection type flat panel display units used with automatic data processing machines which can 84714910, 84714990, 84716040, 84716060, 84716090, 85282110,
display digital information generated by the central processing unit. 85283020

Proprietary format storage devices including media therefor for automatic data processing machines, 84717050, 85231110, 85231190, 85231210, 85231220, 85231230,
with or without removable media and whether magnetic, optical or other technology, including 85231290, 85231310, 85231320, 85231330, 85231340, 85231390,
Bernoulli Box, Syquest, or Zipdrive cartridge storage units. 85232010, 85232020, 85232030, 85232040, 85232090, 85239010,
85239020, 85239090, 85244000, 85249920

Multimedia upgrade kits for automatic data processing machines, and units thereof, put up for retail 84718070, 84733010, 84733090, 85175010, 85175020, 85175030,
sale, consisting of, at least, speakers and/or microphones as well as a printed circuit assembly that 85175040, 85175050, 85175090
enables the ADP machines and units thereof to process audio signals (sound cards).

Set top boxes which have a communication function: a microprocessor-based device incorporating a 85175040, 85251040, 85252070, 85281210
modem for gaining access to the Internet, and having a function of interactive information exchange

548
Socialist Republic of Viet Nam--Staging Matrix
The respective reductions shall be implemented on 1 January of the year indicated.

HS Base rate 2008 2009 2010 2011 2012 2013 2014

38180010 0
38180090 0
70171010 0
70200020 30 24 18 12 6 0
84198912 0
84199011 0
84211920 5 3.3 1.7 0
84219130 0
84248930 0
84249096 5 3.3 1.7 0
84283920 5 3.3 1.7 0
84289010 0
84313930 0
84561010 0
84569100 0
84569910 0
84569990 0
84622110 0
84622911 0
84641011 0
84642011 0
84649011 0
84649012 0
84661020 0
84662020 0
84662030 0
84663020 0
84663030 0
84669110 0
84669310 0
84669420 0
84691100 0

549
HS Base rate 2008 2009 2010 2011 2012 2013 2014

84701000 5 3.3 1.7 0

84702100 5 3.3 1.7 0
84702900 5 3.3 1.7 0
84703000 5 3.3 1.7 0
84704000 5 3.3 1.7 0
84705000 5 3.3 1.7 0
84709010 5 3.3 1.7 0
84709090 5 3.3 1.7 0
84711000 0
84713010 10 8 6 4 2 0
84713020 10 8 6 4 2 0
84713090 10 8 6 4 2 0
84714110 10 8 6 4 2 0
84714190 10 8 6 4 2 0
84714910 10 8 6 4 2 0
84714990 10 8 6 4 2 0
84715010 10 8 6 4 2 0
84715090 10 8 6 4 2 0
84716011 10 8 6 4 2 0
84716012 10 8 6 4 2 0
84716013 10 8 6 4 2 0
84716019 10 8 6 4 2 0
84716021 10 8 6 4 2 0
84716029 10 8 6 4 2 0
84716030 10 8 6 4 2 0
84716040 10 8 6 4 2 0
84716050 10 8 6 4 2 0
84716060 10 8 6 4 2 0
84716090 10 8 6 4 2 0
84717010 10 8 6 4 2 0
84717020 10 8 6 4 2 0
84717030 10 8 6 4 2 0
84717040 10 8 6 4 2 0
84717050 10 8 6 4 2 0
84717091 10 8 6 4 2 0

550
HS Base rate 2008 2009 2010 2011 2012 2013 2014

84717099 10 8 6 4 2 0
84718010 10 8 6 4 2 0
84718020 10 8 6 4 2 0
84718030 10 8 6 4 2 0
84718040 10 8 6 4 2 0
84718050 10 8 6 4 2 0
84718060 10 8 6 4 2 0
84718070 10 8 6 4 2 0
84718090 10 8 6 4 2 0
84719010 10 8 6 4 2 0
84719020 10 8 6 4 2 0
84719030 10 8 6 4 2 0
84719040 10 8 6 4 2 0
84719090 10 8 6 4 2 0
84729010 5 4 3 2 1 0
84731010 0
84732100 0
84732900 0
84733010 10 8 6 4 2 0
84733020 10 8 6 4 2 0
84733090 10 8 6 4 2 0
84734011 0
84735011 10 8 6 4 2 0
84735019 0
84735021 5 3.3 1.7 0
84735029 0
84771032 0
84774021 0
84775922 0
84779031 0
84795010 0
84798910 0
84798930 0
84799010 0
84799030 0

551
HS Base rate 2008 2009 2010 2011 2012 2013 2014

84807120 0
85044011 5 3.3 1.7 0
85044019 0
85045011 0
85049020 0
85141011 0
85141091 0
85142011 0
85142091 0
85143011 0
85149010 0
85149090 0
85158020 0
85159030 0
85171100 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85171910 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85171920 10 8 6 4 2 0
85172100 10 8 6 4 2 0
85172200 10 8 6 4 2 0
85173010 10 8 6 4 2 0
85173020 10 8 6 4 2 0
85175010 10 8 6 4 2 0
85175020 10 8 6 4 2 0
85175030 10 8 6 4 2 0
85175040 10 8 6 4 2 0
85175050 10 8 6 4 2 0
85175090 10 8 6 4 2 0
85178010 10 8 6 4 2 0
85178020 10 8 6 4 2 0
85178030 10 8 6 4 2 0
85178040 10 8 6 4 2 0
85178050 10 8 6 4 2 0
85178060 10 8 6 4 2 0
85178070 10 8 6 4 2 0
85178091 10 8 6 4 2 0

552
HS Base rate 2008 2009 2010 2011 2012 2013 2014

85178092 10 8 6 4 2 0
85178099 10 8 6 4 2 0
85179010 5 3.3 1.7 0
85179020 5 3.3 1.7 0
85179090 5 3.3 1.7 0
85181011 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85182920 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85183040 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85184020 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85189010 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85202000 10 8 6 4 2 0
85229020 10 8 6 4 2 0
85231110 5 3.3 1.7 0
85231190 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85231210 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85231220 5 3.3 1.7 0
85231230 5 3.3 1.7 0
85231290 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85231310 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85231320 5 3.3 1.7 0
85231330 5 3.3 1.7 0
85231340 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85231390 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85232010 5 3.3 1.7 0
85232020 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85232030 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85232040 5 3.3 1.7 0
85232090 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85239010 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85239020 5 3.3 1.7 0
85239090 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85243110 10 8 6 4 2 0
85243190 30 25.7 21.4 17.1 12.9 8.6 4.3 0
85243910 15 12.9 10.7 8.6 6.4 4.3 2.1 0
85244000 15 12.9 10.7 8.6 6.4 4.3 2.1 0

553
HS Base rate 2008 2009 2010 2011 2012 2013 2014

85249110 10 8 6 4 2 0
85249120 10 8 6 4 2 0
85249190 30 25.7 21.4 17.1 12.9 8.6 4.3 0
85249920 25 21.4 17.9 14.3 10.7 7.1 3.6 0
85251040 0
85251050 0
85252010 0
85252020 10 8 6 4 2 0
85252030 10 8 6 4 2 0
85252040 0
85252050 0
85252060 0
85252070 0
85252080 10 8 6 4 2 0
85252091 0
85252092 0
85252099 0
85254010 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85279010 10 8 6 4 2 0
85281210 30 25.7 21.4 17.1 12.9 8.6 4.3 0
85281220 30 25.7 21.4 17.1 12.9 8.6 4.3 0
85282110 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85283020 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85291010 10 8 6 4 2 0
85299011 10 8 6 4 2 0
85299012 0
85312000 0
85318020 20 16 12 8 4 0
85319010 0
85321000 5 3.3 1.7 0
85322100 10 8 6 4 2 0
85322200 10 8 6 4 2 0
85322300 5 3.3 1.7 0
85322400 5 3.3 1.7 0
85322500 5 3.3 1.7 0

554
HS Base rate 2008 2009 2010 2011 2012 2013 2014

85322900 5 3.3 1.7 0

85323000 5 3.3 1.7 0
85329010 5 3.3 1.7 0
85329090 5 3.3 1.7 0
85331010 5 3.3 1.7 0
85331090 5 3.3 1.7 0
85332100 5 3.3 1.7 0
85332900 5 3.3 1.7 0
85333100 5 3.3 1.7 0
85333900 5 3.3 1.7 0
85334000 5 3.3 1.7 0
85339000 5 3.3 1.7 0
85340010 5 3.3 1.7 0
85340020 5 3.3 1.7 0
85340030 5 3.3 1.7 0
85340090 5 3.3 1.7 0
85365050 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85366930 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85369010 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85404010 0
85404090 0
85411000 5 3.3 1.7 0
85412100 5 3.3 1.7 0
85412900 5 3.3 1.7 0
85413000 0
85414010 0
85414020 0
85414091 0
85414099 0
85415000 0
85416000 0
85419000 0
85421000 0
85422110 0
85422190 0

555
HS Base rate 2008 2009 2010 2011 2012 2013 2014

85422910 0
85422990 0
85426000 0
85427000 0
85429010 0
85429020 0
85429090 0
85431100 0
85433010 0
85438100 0
85438920 0
85439010 0
85439030 0
85439070 0
85444111 0
85444112 15 12.9 10.7 8.6 6.4 4.3 2.1 0
85444113 0
85444114 15 12.9 10.7 8.6 6.4 4.3 2.1 0
85444115 20 17.1 14.3 11.4 8.6 5.7 2.9 0
85444119 10 8 6 4 2 0
85444911 0
85444912 15 12.9 10.7 8.6 6.4 4.3 2.1 0
85444919 10 8 6 4 2 0
85445111 0
85445112 15 12.9 10.7 8.6 6.4 4.3 2.1 0
85445119 10 8 6 4 2 0
85447010 0
85447020 5 3.3 1.7 0
85447090 5 3.3 1.7 0
85489020 1 0
85489040 1 0
90091110 10 8 6 4 2 0
90091190 10 8 6 4 2 0
90092110 10 8 6 4 2 0
90092190 10 8 6 4 2 0

556
HS Base rate 2008 2009 2010 2011 2012 2013 2014

90099100 10 8 6 4 2 0
90099200 10 8 6 4 2 0
90099300 10 8 6 4 2 0
90099900 10 8 6 4 2 0
90104100 5 3.3 1.7 0
90104200 5 3.3 1.7 0
90104900 5 3.3 1.7 0
90109020 5 3.3 1.7 0
90111010 0
90112010 0
90119010 0
90121010 0
90129010 0
90138020 0
90139030 0
90171010 0
90172020 5 3.3 1.7 0
90172050 5 3.3 1.7 0
90179010 0
90179040 0
90261010 0
90261020 0
90261030 0
90261090 0
90262010 0
90262020 0
90262030 0
90262040 0
90268010 0
90268020 0
90269010 0
90269020 0
90272010 0
90272020 0
90273010 0

557
HS Base rate 2008 2009 2010 2011 2012 2013 2014

90273020 0
90275010 0
90275020 0
90278010 0
90278020 0
90278030 0
90279010 0
90304000 0
90308210 0
90308290 0
90309010 0
90309030 0
90309040 0
90309090 0
90314100 0
90314910 0
90318091 0
90319011 0
90319014 0

558