Live bovine animals.3 0102.10.00.00 - Pure-bred breeding animals
NO HS CODE DESCRIPTION BASE RATE (2007 MFN) CATEGORY 1-Jan-10 1-Jan-11 1-Jan-12 1-Jan-13 1-Jan-14 1-Jan-15 1-Jan-16 1-Jan-17 1-Jan-18 31-Dec-18 1-Jan-20 1-Jan-21 31-Dec-21 31-Dec-22 31-Dec-23 31-Dec-24 01.01 Live horses, asses, mules and hinnies.
5
5 NT-1
4.5
4.5
4
4
3
3
2
2
1 0105.92.90.00 - - - Other
10 NT-1
9
8
8
5
weighing not more than 2,000 g: 0105.92.10.00 - - - Breeding fowls
4.5
2
3
3
4
4
4.5
5 NT-1
5
NT-1 0105.93.20.00 - - - Fighting cocks
weighing more than 2,000 g: 0105.93.10.00 - - - Breeding fowls
14 0105.93 - - Fowls of the species Gallus domesticus,
3
4
5
NT-1 0105.92.20.00 - - - Fighting cocks
13 0105.92 - - Fowls of the species Gallus domesticus,
1 0105.93.90.00 - - - Other
8
12 0105.19 - - Other:
0105.19.10.00 - - - Breeding ducklings NT-1 0105.19.20.00 - - - Other ducklings
10 NT-1
9
8
8
5
5
5
5
4
3 0105.19.30.00 - - - Breeding goslings NT-1 0105.19.40.00 - - - Other goslings
10 NT-1
9
8
3
8
4
5
5
5
5
8
9
5
10 NT-1
3 0105.19.50.00 - - - Breeding guinea fowls NT-1 0105.19.90.00 - - - Other
4
5
5
5
2
10 NT-1
4
4
4.5
4
4
3
3
2
2
1
17 0106.12.00.00 - - Whales, dolphins and porpoises
(mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)
5 NT-1
4.5
4.5
4
3
5 NT-1
4
1 ANNEX 1
2
2
3
3
4
4.5
3
4.5
5 NT-1
18 0106.19.00.00 - - Other
1
2
2
4.5
16 0106.11.00.00 - - Primates
9
4
8
8
5
5
5
5
4
3
15 0105.99 - - Other:
0105.99.10.00 - - - Breeding ducks NT-1
0105.99.20.00 - - - Other ducks
5 NT-1
4.5
4.5
4
1 01.06 Other live animals.
4.5
2
2
3
3
4
4
4.5
3
5 NT-1
NT-1 0105.99.40.00 - - - Other geese, turkeys and guinea fowls
1 0105.99.30.00 - - - Breeding geese, turkeys and guinea fowls
2
2
3
3
5
1 0101.10.00.00 - Pure-bred breeding animals NT-1 2 0101.90 - Other:
4
10 NT-1
9
8
8
5
5
5
5
4
3 0102.90.20.00 - - Buffaloes
5 NT-1
4.5
4.5
4
3
4 0102.90 - Other:
4
5 0103.10.00.00 - Pure-bred breeding animals
1 01.03 Live swine.
2
2
3
3
4
3
4.5
4.5
5 NT-1
1 0102.90.90.00 - - Other
2
2
0102.90.10.00 - - Oxen
NT-1
6
4
0101.90.10.00 - - Race horses
5 NT-1
4.5
4.5
4
4
3
3
2
2
1 0101.90.20.00 - - Other horses
5 NT-1
4.5
4.5
4
3 0102.10.00.00 - Pure-bred breeding animals
4
1 01.02 Live bovine animals.
2
2
3
3
4
4.5
3
4.5
5 NT-1
1 0101.90.90.00 - - Other
2
2
3
NT-1
0103.91.00.00 - - Weighing less than 50 kg
5
9
5 NT-1
4.5
4.5
4
4
3
3
2
2
1
10 0105.11 - - Fowls of the species Gallus domesticus:
0105.11.10.00 - - - Breeding fowls NT-1
0105.11.90.00 - - - Other
10 NT-1
8
9 0104.20 - Goats:
0105.12.10.00 - - - Breeding turkeys NT-1 0105.12.90.00 - - - Other
5
5
8
8
9
10 NT-1
11 0105.12 - - Turkeys:
8
3
4
5
5
5
5
0104.20.10.00 - - Pure-bred breeding animals NT-1 0104.20.90.00 - - Other
1
5 NT-1
4
4.5
4.5
4
4
3
3
2
2
1
7 0103.92.00.00 - - Weighing 50 kg or more
5 NT-1
4.5
4.5
4
3
2
4.5
2
3
3
4
4
4.5
5 NT-1
3
0104.10.90.00 - - Other
0104.10.10.00 - - Pure-bred breeding NT-1
8 0104.10 - Sheep:
1 01.04 Live sheep and goats.
2
2
Schedule of Tarrif Commitments Vietnam
19 0106.20.00.00 - Reptiles (including snakes and turtles)
12
52 0206.49.00.00 - - Other
15 NT-2
14
13
13
13
12
11
9
11
10
10
9
7.5
53 0206.80.00.00 - Other, fresh or chilled
10 NT-2
7.5
10
9
51 0206.41.00.00 - - Livers
12
11
11
10
10
9
7.5
15 NT-2
10
14
13
13
13
12
12
11
11
9
9
13
25
4
02.07 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen. 55 0207.11.00.00 - - Not cut in pieces, fresh or chilled
40 NT-2
38
35
32.5
30
22.5
6
22.5
20
15
12.5
10
9
56 0207.12.00.00 - - Not cut in pieces, frozen
5
7
8
4
8
8
7
7
7
6
5
54 0206.90.00.00 - Other, frozen
7
10 NT-2
9
9
9
8
8
8
7
12
13
38
10
13
13
13
12
12
11
11
10
15 NT-2
9
7.5
47 0206.21.00.00 - - Tongues
15 NT-2
14
13
13
14
02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. 46 0206.10.00.00 -Of bovine animals, fresh or chilled
12
45 0205.00.00.00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.
8
5
5
5
5
4
3
10 NT-1
3
9
8
8
5
5
5
5
4
13
12
13
11
14
13
13
13
12
12
11
10
49 0206.29.00.00 - - Other
10
9
7.5
50
0206.30.00.00 - Of swine, fresh or chilled
15 NT-2
14
15 NT-2
7.5
11
14
11
10
10
9
7.5
48 0206.22.00.00 - - Livers
15 NT-2
13
9
13
13
12
12
11
11
10
10
40 NT-2
35
9
25
9
61 0207.26.00.00 - - Cuts and offal, fresh or chilled
40 NT-2
38
35
32.5
30
22.5
12.5
22.5
20
15
12.5
10
9
62
10
15
20 NT-2
9
25
22.5
22.5
20
15
12.5
10
60 0207.25.00.00 - - Not cut in pieces, frozen
20
40 NT-2
38
35
32.5
30
25
22.5
22.5
0207.27 - - Cuts and offal, frozen: 0207.27.10.00 - - - Livers
18
32.5
32.5
8
8
63 0207.32 - - Not cut in pieces, fresh or chilled:
0207.32.10.00 - - - Of ducks
40 NT-2
38
35
30
12
25
22.5
22.5
20
15
12.5
10
10
12
17
10
16
15
15
14
13
12
12
8
13
8 0207.27.90.00 - - - Other
20 NT-2
18
17
16
15
15
14
30
35
32.5
16
10
9
58 0207.14 - - Cuts and offal, frozen:
0207.14.10.00 - - - Wings
20 NT-2
18
17
15
15
15
14
13
12
12
10
8
12.5
20
20 NT-2
10
30
25
22.5
22.5
20
15
12.5
9
22.5
57 0207.13.00.00 - - Cuts and offal, fresh or chilled
40 NT-2
38
35
32.5
30
25
22.5
8 0207.14.20.00 - - - Thighs
18
38
15
8
8 0207.14.90.00 - - - Other
20 NT-2
18
17
16
15
14
12
13
12
12
10
8
8
59 0207.24.00.00 - - Not cut in pieces, fresh or chilled
40 NT-2
10
12
17
10
16
15
15
14
13
12
12
8
13
8 0207.14.30.00 - - - Livers
20 NT-2
18
17
16
15
15
14
8
10 NT-1
5 NT-1
16
10
8
8 02.02 Meat of bovine animals, frozen.
27 0202.10.00.00 - Carcasses and half-carcasses
20 NT-2
18
17
15
12
15
14
13
12
12
10
8
12
13
28 0202.20.00.00 - Other cuts with bone in
10
16
15
15
14
13
12
12
8
14
8
26 0201.30.00.00 - Boneless
20 NT-2
18
17
16
15
15
8
20 NT-2
18
26
12
10
8
8 02.03 Meat of swine, fresh, chilled or frozen.
30 0203.11.00.00 - - Carcasses and half-carcasses
30 NT-2
28
24
13
22
20
20
18
18
15
10
12
14
18
12
17
16
15
15
14
13
12
10
15
8
8
29 0202.30.00.00 - Boneless
20 NT-2
18
17
16
15
17
20 NT-2
8
3
parakeets, macaws and cockatoos)
5 NT-1
4.5
4.5
4
4
3
2
1
2
1
22 0106.39.00.00 - - Other
5 NT-1
4.5
4.5
4
21 0106.32.00.00 - - Psittaciformes (including parrots,
2
3
2
4.5
4.5
4
4
3
3
2
1
2
20 0106.31.00.00 - - Birds of prey
5 NT-1
4.5
4.5
4
4
3
3
4
3
25 0201.20.00.00 - Other cuts with bone in
24
2
2
1 02.01 Meat of bovine animals, fresh or chilled.
24 0201.10.00.00 - Carcasses and half-carcasses
30 NT-2
28
26
22
3
20
20
18
18
15
10
9
8
3
4
2
4
2
1
23
0106.90 - Other: 0106.90.10.00 - - For human consumption
5 NT-1
4.5
4.5
4
4
3
3
2
2
1 0106.90.90.00 - - Other
5 NT-1
4.5
4.5
9
31 0203.12.00.00 - - Hams, shoulders and cuts thereof, with
0204.50.00.00 - Meat of goats
5
39 0204.23.00.00 - - Boneless
10 NT-1
9
8
8
5
5
5
4
4
3
40 0204.30.00.00 - Carcasses and half-carcasses of lamb,
frozen
10 NT-1
9
8
3
5
5
5
10 NT-1
9
8
8
5
5
5
4
5
3
38 0204.22.00.00 - - Other cuts with bone in
10 NT-1
9
8
8
5
5
8
5
3
8
5
5
4
3
43 0204.43.00.00 - - Boneless
10 NT-1
9
8
5
5
5
5
5
4
3
44
5
8
5
8
5
4
3
41 0204.41.00.00 - - Carcasses and half-carcasses
10 NT-1
9
8
5
8
5
5
5
4
3
42 0204.42.00.00 - - Other cuts with bone in
10 NT-1
9
37 0204.21.00.00 - - Carcasses and half-carcasses
4
bone in
30 NT-2
18
18
15
10
9
8
33 0203.21.00.00 - - Carcasses and half carcasses
28
20
26
24
22
20
20
18
18
20
22
10
18
30 NT-2
28
26
24
22
20
20
18
24
15
10
9
8
32 0203.19.00.00 - - Other
30 NT-2
28
26
15
9
5
8
20
20
18
18
15
10
9
02.04 Meat of sheep or goats, fresh, chilled or frozen. 36 0204.10.00.00 - Carcasses and half-carcasses of lamb,
24
fresh or chilled
10 NT-1
9
8
8
5
5
5
22
26
8
20
34 0203.22.00.00 - - Hams, shoulders and cuts thereof, with
bone in
30 NT-2
28
26
24
22
20
28
18
18
15
10
9
8
35 0203.29.00.00 - - Other
30 NT-2
9
0207.32.20.00 - - - Of geese or guinea fowls
17
18
20 NT-2
8 0210.99.20.00 - - - Dried pork skin
8
10
12
12
13
14
15
15
16
18
16
20 NT-2
0210.99.10.00 - - - Freeze dried chicken dice
82 0210.99 - - Other:
8
8
10
12
12
13
14
15
15
17
15
17
13
12.5
15
15
17.5
20 NT-1
0301.10.10.00 - - Fish fry
83 0301.10 - Ornamental fish:
8 03.01 Live fish.
8
10
12
12
14
15
15
15
16
17
18
20 NT-2
8 0210.99.90.00 - - - Other
8
10
12
12
13
14
16
18
10
78 0210.20.00.00 - Meat of bovine animals
8
10
12
12
13
14
15
15
16
17
18
20 NT-2
8
79 0210.91.00.00 - - Of primates
8
10
12
12
13
14
15
15
16
17
18
20 NT-2
8 0210.19.90.00 - - - Other
8
20 NT-2
20 NT-2
18
81 0210.93.00.00 - - Of reptiles (including snakes and turtles)
8
8
10
12
12
13
14
15
15
16
17
20 NT-2
18
(mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)
80 0210.92.00.00 - - Of whales, dolphins and porpoises
8
8
10
12
12
13
14
15
15
16
17
12.5
7.5
10
18
18
20
20
22
24
26
28
30 NT-2
8 0301.99.21.00 - - - - For breeding NT-2 0301.99.29.00 - - - - Other
9
10
15
18
15
20
20
22
24
26
28
30 NT-2
0301.99 - - Other: 0301.99.11.00 - - - - For breeding NT-2 0301.99.19.00 - - - - Other
87
8
9
10
18
10
18
30 NT-2
8
9
10
15
18
18
20
20
22
24
26
28
8 0301.99.40.00 - - - Other fresh water fish
9
9
10
15
18
18
20
20
22
24
26
28
30 NT-2
8 0301.99.30.00 - - - Other marine fish
15
18
7.5
22.5
24
26
28
30 NT-2
mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
84 0301.91.00.00 - - Trout (Salmo trutta, Oncorhynchus
7.5
10
12.5
15
17.5
20
25
20
27.5
30 NT-1
7.5 0301.10.30.00 - - Other, freshwater fish
10
12.5
15
17.5
20
22.5
25
27.5
30 NT-1
5 0301.10.20.00 - - Other, marine fish
22
20
20
18
20
22
24
26
28
30 NT-2
0301.93.10.00 - - - Carp breeder NT-2 0301.93.90.00 - - - Other
86 0301.93 - - Carp:
8
9
10
15
18
18
20
20
22
24
26
28
30 NT-2
85 0301.92.00.00 - - Eels (Anguilla spp.)
8
9
10
15
18
8
12
40 NT-2
12
13
13
13
14
15 NT-2
7.5 0207.36.20.00 - - - Cuts of ducks
9
10
10
11
11
12
13
12
13
13
14
15 NT-2
0207.36.10.00 - - - Fatty livers
67 0207.36 - - Other, frozen:
7.5
9
10
10
11
11
12
11
12
10
4
5
5
5
5
8
8
9
10 NT-1
02.08 Other meat and edible meat offal, fresh, chilled or frozen. 68 0208.10.00.00 - Of rabbits or hares
7.5
9
10
11
11
11
12
12
13
13
13
14
15 NT-2
7.5 0207.36.30.00 - - - Cuts of geese or guinea fowls
9
10
10
12
13
69 0208.20.00.00 - Frogs' legs
40 NT-2
9 0207.33.20.00 - - - Of geese or guinea fowls
10
12.5
15
20
22.5
22.5
25
30
32.5
35
38
0207.33.10.00 - - - Of ducks
38
64 0207.33 - - Not cut in pieces, frozen:
9
10
12.5
15
20
22.5
22.5
25
30
32.5
35
38
40 NT-2
35
13
13
13
14
15 NT-2
66 0207.35.00.00 - - Other, fresh or chilled
7.5
9
10
10
11
11
12
12
13
32.5
13
14
15 NT-2
65 0207.34.00.00 - - Fatty livers, fresh or chilled
9
10
12.5
15
20
22.5
22.5
25
30
3
10 NT-1
12
14
15
16
17
18
20 NT-2
76 0210.12.00.00 - - Bellies (streaky) and cuts thereof
8
8
10
12
12
13
15
14
15
16
17
18
20 NT-2
bone in
02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal. 75 0210.11.00.00 - - Hams, shoulders and cuts thereof, with
8
8
10
12
12
13
15
13
15
12
13
14
15
15
16
17
18
20 NT-2
8 0210.19.20.00 - - - Ham, boneless
8
10
12
13
12
14
15
15
16
17
18
20 NT-2
0210.19.10.00 - - - Bacon
77 0210.19 - - Other:
8
8
10
12
14
15
9
7.5
7.5
10
10
12.5
12.5
15 NT-1
(mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)
71 0208.40.00.00 - Of whales, dolphins and porpoises
5
5
6
7.5
10
6
10
12.5
12.5
15 NT-1
70 0208.30.00.00 - Of primates
3
4
5
5
5
5
8
8
7.5
5
16
8
17
18
20 NT-2
not rendered or otherwise extracte, fresh, chilled, frozen, salted, in brine, dried or smoked.
74 0209.00.00.00 Pig fat, free of lean meat, and poultry fat,
3
4
5
5
5
5
8
9
5
10 NT-1
73 0208.90.00.00 - Other
5
5
6
7.5
7.5
10
10
12.5
12.5
15 NT-1
72 0208.50.00.00 - Of reptiles (including snakes and turtles)
03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.
15
8
20
18
18
15
10
9
115 0303.22.00.00 - - Atlantic salmon (Salmo salar) and
22
Danube salmon (Hucho hucho)
30 NT-2
28
26
24
22
20
20
24
18
18
26
24
22
20
20
18
15
26
10
9
8
114 0303.21.00.00 - - Trout (Salmo trutta, Oncorhynchus
mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
30 NT-2
28
20
18
30 NT-2
23
29
28
27
26
25
24
22.5
Hippoglossus hippoglossus, Hippoglossus stenolepis)
22
20.5
20
19
18
17
16
30 HSL B
117 0303.31.00.00 - - Halibut (Reinhardtius hippoglossoides,
15
24
10
9
8
116 0303.29.00.00 - - Other:
30 NT-2
28
26
22
8
20
20
18
18
15
10
9
28
113 0303.19.00.00 - - Other
118 0303.32.00.00 - - Plaice (Pleuronectes platessa)
17
22.5
22
20.5
20
19
18
16
24
15 0302.69.20.00 - - - Freshwater fish
30 HSL B
29
28
27
26
25
23
25
23
10
22
20
20
18
18
15
9
26
8
110 0302.69 - - Other:
0302.69.10.00 - - - Marine fish
30 HSL B
29
28
27
24
22.5
8
24
8
112 0303.11.00.00 - - Sockeye salmon (red salmon)
(Oncorhynchus nerka)
30 NT-2
28
26
22
10
20
20
18
18
15
10
9
9
15
22
111 0302.70.00.00 - Livers and roes
20.5
20
19
18
17
16
15
30 NT-2
18
28
26
24
22
20
20
18
15
30 HSL B
26
18
26
24
22
20
20
18
15
30 NT-2
10
9
8
125 0303.45.00.00 - - Bluefin tunas (Thunnus thynnus)
30 NT-2
28
26
28
124 0303.44.00.00 - - Bigeye tunas (Thunnus obesus)
22
24
9
8
123 0303.43.00.00 - - Skipjack or stripe-bellied bonito
30 NT-2
28
26
22
8
20
20
18
18
15
10
9
24
20
15
23
29
28
27
26
25
24
22.5
127 0303.49.00.00 - - Other
22
20.5
20
19
18
17
16
30 HSL B
7.5
20
maccoyii)
18
18
15
10
9
8
126 0303.46.00.00 - - Southern bluefin tunas (Thunnus
30 NT-1
10
27.5
25
22.5
20
17.5
15
12.5
10
18
29
20.5
26
25
24
23
22.5
22
20
28
19
18
17
16
15
120 0303.39.00.00 - - Other
30 HSL B
27
29
28
22
28
27
26
25
24
23
22.5
20.5
30 HSL B
20
19
18
17
16
15
119 0303.33.00.00 - - Sole (Solea spp.)
29
27
18
8
20
18
18
15
10
9
122 0303.42.00.00
22
30 NT-2
28
26
24
22
20
20
20
24
26
19
25
24
23
22.5
22
20.5
20
18
26
17
16
15
121 0303.41.00.00 - - Albacore or longfinned tunas (Thunnas
alalunga)
30 NT-2
28
24
28
88 0302.11.00.00 - - Trout (Salmo trutta, Oncorhynchus
20
30 NT-2
28
26
24
22
20
18
95 0302.31.00.00 - - Albacore or longfinned tunas (Thunnus
18
15
10
9
8
96 0302.32.00.00 - - Yellowfin tunas (Thunnus albacares)
30 HSL B
alalunga)
8
28
26
10
9
8
94 0302.29.00.00 - - Other
30 NT-2
28
24
9
22
20
20
18
18
15
10
29
27
18
98 0302.34.00.00 - - Bigeye tunas (Thunnus obesus)
18
18
15
10
9
8
30 NT-2
20
28
26
24
22
20
20
18
20
22
26
19
25
24
23
22.5
22
20.5
20
18
24
17
16
15
97 0302.33.00.00 - - Skipjack or stripe-bellied bonito
30 NT-2
28
26
15
18
15
15
24
22
20
20
18
18
10
28
9
8
90 0302.19.00.00 - - Other
30 NT-1
27.5
25
22.5
26
30 NT-2
17.5
20
mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
30 NT-2
28
26
24
22
20
0302.12.00.00 - - Pacific Salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch Oncorhynchus masou, and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
18
18
15
10
9
8
89
20
15
20
9
20
20
18
18
15
10
8
24
93 0302.23.00.00 - - Sole (Solea spp)
30 NT-2
28
26
24
22
20
22
26
12.5
22.5
10
7.5
91 0302.21.00.00 - - Halibut (Reinhardtius hippoglossoides,
Hippoglossus hippoglossus, Hippoglossus stenolepis)
30 NT-1