22/03/2011
Vietnam’s import tariff rates on milk and dairy products in 2007
|
HS
|
WTO tariff
|
Special preferential tariff
|
VAT tariff (%)
|
Non-preferential countries
|
|
Preferential
|
Ordinary
|
CEPT/07
|
ACFTA
|
|
0401
|
20
|
30
|
5
|
5
|
10
|
|
|
0402
|
15-30
|
15-45
|
5
|
3-5
|
10
|
|
|
0403
|
30
|
45
|
5
|
5
|
10
|
|
|
0404
|
20-30
|
30-45
|
5
|
5
|
10
|
|
|
0405
|
5-20
|
7.5-30
|
5
|
3-5
|
10
|
|
|
0406
|
10
|
15
|
5
|
5
|
10
|
|
Source: Ministry of Finance, Export-import tariff and VAT on imports in 2007, pages 115-116.
22/03/2011
Vietnam’s import tariff rates on milk and dairy products in 2006
|
HS
|
Tariff rate (%)
|
CEPT tariff rate 2006 (%)
|
VAT tariff rate (%)
|
|
Preferential
|
Ordinary
|
|
0401
|
20
|
30
|
5
|
10
|
|
0402
|
15-30
|
15-45
|
5
|
10
|
|
0403
|
30
|
45
|
5
|
10
|
|
0404
|
5-30
|
7.5-45
|
5
|
10
|
|
0405
|
5-20
|
7.5-30
|
5
|
10
|
|
0406
|
20
|
30
|
5
|
10
|
Source: Ministry of Finance, Export-import tariff and VAT on imports in 2006, pages 227-228.
22/03/2011
Vietnam’s WTO-entry commitment on milk and dairy products tariff
|
HS
|
Bound rate at date of accession (%)
|
Tariff reduction (%)
|
Implementation
|
Initial negotiating right
|
Import surtax
|
|
0401
|
20
|
18
|
2009
|
Australia, New Zealand
|
0
|
|
0402
|
10-35
|
25-30
|
2012
|
Australia, EU, New Zealand, USA
|
0
|
|
0403
|
30
|
20-25
|
2010-2012
|
Australia, Dominica, Honduras, New Zealand, USA
|
0
|
|
0404
|
20-30
|
10
|
2012
|
Australia, Canada, New Zealand, USA
|
0
|
|
0405
|
5-20
|
13-15
|
2010-2014
|
Australia, Dominica, Honduras, New Zealand
|
0
|
|
0406
|
10
|
|
|
Australia, Dominica, Honduras, New Zealand, USA
|
0
|
Source: National Committee for International Economic Cooperation, 2006, Vietnam’s WTO-entry documents, pages 277-282.
22/03/2011
Vietnam’s import tariff rates on fats and oils in 2008
|
HS
|
WTO tariff rate
|
CEPT tariff rate
|
ACFTA tariff rate
|
Countries outside ACFTA
|
AKFTA tariff rate
|
Countries outside AKFTA
|
VAT (%)
|
|
MFN 2008
|
Ordinary
|
2008
|
2009
|
|
1501
|
13
|
19.5
|
5
|
5
|
10
|
|
15
|
|
10
|
|
1502
|
13
|
19.5
|
5
|
5
|
10
|
|
15
|
|
10
|
|
1503
|
15
|
22.5
|
5
|
5
|
10
|
|
15
|
|
10
|
|
1504
|
7
|
10.5
|
5
|
5
|
10
|
|
10
|
|
10
|
|
1505
|
13
|
19.5
|
5
|
5
|
10
|
|
15
|
|
10
|
|
1506
|
15
|
22.5
|
5
|
5
|
10
|
|
15
|
|
10
|
|
1507
|
3-25
|
4.5-37.5
|
3-5
|
3-5
|
5-35
|
|
5-40
|
|
10
|
|
1508
|
3-25
|
4.5-37.5
|
0-5
|
0-5
|
5-35
|
|
5-30
|
|
10
|
|
1509
|
3-25
|
4.5-37.5
|
0-5
|
0-5
|
5-30
|
|
5-40
|
|
10
|
|
1510
|
3-25
|
4.5-37.5
|
0-5
|
0-5
|
5-30
|
|
5-40
|
|
10
|
|
1511
|
3-25
|
4.5-37.5
|
3-5
|
3-5
|
5-35
|
MY, TH, CN
|
5-40
|
PH, KH
|
10
|
|
1512
|
3-25
|
4.5-37.5
|
0-5
|
0-5
|
5-30
|
|
5-40
|
|
10
|
|
1513
|
3-25
|
4.5-37.5
|
3-5
|
0-5
|
5-35
|
|
5-40
|
|
10
|
|
1514
|
3-25
|
4.5-37.5
|
0-5
|
0-5
|
5-30
|
|
5-40
|
|
10
|
|
1515
|
3-25
|
4-5-37.5
|
0-5
|
0-5
|
5-35
|
|
5-40
|
|
10
|
|
1516
|
25
|
37.5
|
5
|
5
|
35
|
|
30
|
|
10
|
|
1517
|
20-30
|
30-45
|
5
|
5
|
35
|
|
30-40
|
|
10
|
|
1518
|
5
|
7.5
|
0
|
0
|
5
|
|
5
|
|
10
|
|
1520
|
3
|
4.5
|
0
|
0
|
3
|
|
3
|
|
10
|
|
1521
|
3
|
4.5
|
0
|
0
|
03
|
|
3
|
|
10
|
|
1522
|
3
|
4.5
|
0
|
0
|
3
|
|
3
|
|
10
|
Source: Ministry of Finance, Export-import and VAT on imports in 2008, pages 137-145.
22/03/2011
Vietnam’s import tariff rates on fats and oils in 2007
|
HS
|
WTO tariff
|
Special preferential tariff rate
|
VAT tariff rate (%)
|
Non-preferential countries
|
|
Preferential
|
Ordinary
|
CEPT/07
|
ACFTA
|
|
1501
|
15
|
22.5
|
5
|
10
|
10
|
|
|
1502
|
15
|
22.5
|
5
|
10
|
10
|
|
|
1503
|
15
|
22.5
|
5
|
10
|
10
|
|
|
1504
|
10
|
15
|
5
|
10
|
10
|
|
|
1505
|
15
|
22.5
|
5
|
10
|
10
|
|
|
1506
|
15
|
22.5
|
5
|
10
|
10
|
|
|
1507
|
5-30
|
7.5-45
|
3-5
|
5-35
|
10
|
MY, TH, CN
|
|
1508
|
5-30
|
7.5-45
|
0-5
|
5-35
|
10
|
|
|
1509
|
5-30
|
7.5-45
|
0-5
|
5-30
|
10
|
|
|
1510
|
5-30
|
7.5-45
|
0-5
|
5-30
|
10
|
|
|
1511
|
5-30
|
7.5-45
|
3-5
|
5-35
|
10
|
MY, TH, CN
|
|
1512
|
5-30
|
7.5-45
|
0-5
|
5-30
|
10
|
|
|
1513
|
5-30
|
7.5-45
|
0-5
|
5-35
|
10
|
|
|
1514
|
5-30
|
7.5-45
|
0-5
|
5-30
|
10
|
|
|
1515
|
5-40
|
7.5-60
|
0-5
|
5-35
|
10
|
|
|
1516
|
30
|
45
|
5
|
35
|
10
|
|
|
1517
|
25-40
|
37.5-60
|
0-5
|
30-35
|
10
|
|
|
1518
|
5
|
7.5
|
0
|
5
|
10
|
|
|
1520
|
3
|
4.5
|
0
|
3
|
10
|
|
|
1521
|
3
|
4.5
|
0
|
3
|
10
|
|
|
1522
|
3
|
4.5
|
0
|
3
|
10
|
|
Source: Ministry of Finance, Export-import tariff and VAT on imports in 2007, pages 154-162.
22/03/2011
Vietnam’s WTO-entry commitment on fats and oils tariff
|
HS
|
Bound rate at date of accession (%)
|
Tariff reduction (%)
|
Implementation
|
Initial negotiating right
|
Import surtax
|
|
1501
|
15
|
10
|
2012
|
USA
|
0
|
|
1502
|
15
|
10
|
2010
|
Australia, New Zealand, USA
|
0
|
|
1503
|
15
|
|
|
|
0
|
|
1504
|
10
|
|
|
|
0
|
|
1505
|
15
|
10
|
2010
|
New Zealand
|
0
|
|
1506
|
15
|
|
|
|
0
|
|
1507
|
5-30
|
15
|
2010
|
Argentina, USA, Paraguay
|
0
|
|
1508
|
10-30
|
|
|
China
|
0
|
|
1509
|
5-30
|
20
|
2012
|
|
0
|
|
1510
|
5-30
|
|
|
|
0
|
|
1511
|
5-30
|
|
|
Dominica, Honduras
|
|
|
1512
|
5-40
|
15-25
|
2009-2012
|
Argentina
|
0
|
|
1513
|
10-40
|
35
|
2010
|
|
0
|
|
1514
|
5-30
|
15-20
|
2012
|
Australia, Canada
|
0
|
|
1515
|
10-40
|
30-35
|
|
|
0
|
|
1516
|
30
|
20-22
|
2012
|
Canada, Dominica, Honduras, USA
|
0
|
|
1517
|
25-50
|
25-30
|
2010-2012
|
Colombia, New Zealand, El Salvador, Canada, Australia
|
0
|
|
1518
|
5
|
|
|
USA
|
0
|
|
1520
|
5
|
|
|
|
0
|
|
1521
|
5
|
|
|
|
0
|
|
1522
|
5
|
|
|
Dominica, Honduras
|
0
|
Source: National Committee for International Economic Cooperation, 2006, Vietnam’s WTO-entry documents, pages 312-322.
22/03/2011
Vietnam’s import tariff rates on feed ingredients in 2008
|
HS
|
WTO tariff
|
CEPT
|
ACFTA
|
Countries outside ACFTA
|
AKFTA
|
Countries outside AKFTA
|
VAT (%)
|
|
MFN 2008
|
Ordinary
|
2008
|
2009
|
|
2301
|
5
|
7.5
|
0-5
|
0-5
|
10
|
|
10
|
|
5
|
|
2302
|
5
|
7.5
|
0-5
|
0-5
|
10
|
|
10
|
|
5
|
|
2303
|
3-5
|
4.5-7.5
|
0
|
0
|
10
|
|
10
|
|
5
|
|
2304
|
0
|
0
|
0
|
0
|
0
|
MY, TH
|
0
|
|
5
|
|
2305
|
0
|
0
|
0
|
0
|
0
|
MY
|
0
|
|
5
|
|
2306
|
0
|
0
|
0-5
|
0-5
|
0
|
|
0
|
|
5
|
|
2307
|
5
|
7.5
|
0
|
0
|
10
|
|
10
|
|
5
|
|
2308
|
5
|
7.5
|
0
|
0
|
10
|
|
10
|
KR
|
5
|
Source: Ministry of Finance, Export-Import tariff and VAT on imports in 2008, pages 171-172.
22/03/2011
Vietnam’s import tariff rates on feed ingredients in 2007
|
HS
|
WTO tariff
|
Special preferential tariff
|
VAT (%)
|
Non-preferential countries
|
|
Preferential
|
Ordinary
|
CEPT/07
|
ACFTA
|
|
2301
|
8
|
12
|
0-5
|
10
|
5
|
|
|
2302
|
5-10
|
7.5-15
|
0-5
|
10
|
5
|
|
|
2303
|
5-10
|
7.5-15
|
0
|
10
|
5
|
|
|
2304
|
0
|
0
|
0
|
0
|
5
|
MY, TH
|
|
2305
|
0
|
0
|
0
|
0
|
5
|
MY
|
|
2306
|
0
|
0
|
0-5
|
0
|
5
|
|
|
2307
|
10
|
15
|
0
|
10
|
5
|
|
|
2308
|
10
|
15
|
0
|
10
|
5
|
|
Source: Ministry of Finance, Export-Import tariff and VAT on imports in 2007, pages 192-193.
22/03/2011
Vietnam’s import tariff rates on feed ingredients in 2006
|
HS
|
Tariff rate (%)
|
CEPT 2006 (%)
|
VAT (%)
|
|
Preferential
|
Ordinary
|
|
2301
|
10
|
15
|
0
|
5
|
|
2302
|
5-10
|
7.5-15
|
0-5
|
5
|
|
2303
|
5-10
|
7.5-15
|
0
|
5
|
|
2304
|
0
|
0
|
0
|
5
|
|
2305
|
0
|
0
|
0
|
5
|
|
2306
|
0
|
0
|
0-5
|
5
|
|
2307
|
10
|
15
|
0
|
5
|
|
2308
|
|
|
|
|
Source: Ministry of Finance, Export-Import tariff and VAT on exports in 2006, pages 328-329.
22/03/2011
Vietnam’s WTO-entry commitment on feed ingredient tariff
|
HS
|
Bound rate at date of accession (%)
|
Tariff reduction (%)
|
Implementation
|
Initial negotiating right
|
Import surtax
|
|
2301
|
10
|
7
|
2009
|
Australia, Canada, New Zealand, USA
|
0
|
|
2302
|
10
|
|
|
|
0
|
|
2303
|
10
|
7
|
2010
|
USA
|
0
|
|
2304
|
5
|
|
|
Colombia
|
0
|
|
2305
|
5
|
|
|
|
0
|
|
2306
|
5
|
|
|
Colombia
|
0
|
|
2307
|
10
|
|
|
|
0
|
|
2308
|
10
|
|
|
|
0
|
Source: National Committee for International Economic Cooperation, 2006, Vietnam’s WTO-entry documents, pages 349-350.
|