Full Text
REGD. No. D. L.-33004/99
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 641] NEW DELHI, TUESDAY, SEPTEMBER 30, 2025/ASVINA 8, 1947
CG-DL-E-01102025-266570
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 29th September, 2025
No. 59/2025-Customs (N.T.)
G.S.R. 725(E).— In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff
Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely: -
1. Short title and commencement. - (1) These rules may be called the Customs Tariff (Determination of Origin
of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025.
(2) They shall come into force on the 1st day of October, 2025.
2. Definitions. - In these rules, unless the context otherwise requires, -
(a) “agreement” means Trade and Economic Partnership Agreement between the Government of the Republic of
India and the Governments of the EFTA States signed on 10th March, 2024;
(b) “Annexure” means the annexure appended to these rules;
(c) “competent authority”,-
(i) for India , means the Department of Commerce in the case of exports and the Central Board of Indirect
Taxes and Customs (CBIC), i.e., the customs authority in the case of imports or their successors;
(ii) for the EFTA States, means the customs authorities of the respective EFTA State;
(d) “customs value” means the value as determined in accordance with the Agreement on Implementation of
Article VII of the General Agreement on Tariffs and Trade 1994, as set out in Annex 1A to the WTO Agreement (WTO
Agreement on Customs Valuation);
(e) “EFTA States” means Iceland, Liechtenstein, Norway and Switzerland;
(f) “ex-works price” means the price paid for a product to the manufacturer in the Party where the last working
or processing was carried out, in accordance with the international commercial terms (“incoterms”), excluding internal
taxes which may be reimbursed when the product is exported;
(g) “FOB value” means the price actually paid or payable to the exporter for a product when the product is loaded
onto the carrier at the named port of exportation, including the cost of the product and all costs necessary to bring the
product onto the carrier, excluding customs duties on exportation;
(h) “Harmonized System” or “HS” means the International Convention on the Harmonized Commodity
Description and Coding System including its Section Notes, Chapter Notes, Sub-heading Notes and General Rules for
the Interpretation of the Harmonized System;
(i) “manufacture” means working or processing, including assembly;
(j) “material” means any ingredient, raw material, component or part, used in the manufacture of the product;
(k) “Party” means India, Iceland, Norway or Switzerland and due to the customs union between Switzerland and
Liechtenstein, a product originating in Liechtenstein shall be considered as originating in Switzerland;
(l) “product” means the product being manufactured, even if it is intended for later use in another manufacturing
operation;
(m) “supporting documents” means any document, in paper or electronic form, used for the purpose of proving
that a product covered by a proof of origin fulfils the requirements of these rules and can be considered as a product
originating in a Party, such as evidence of the working or processing that the products and the materials used have
undergone, and of the originating status of materials used in the production;
(n) “territory” includes the land territory, internal waters and the territorial waters of a Party; and
(o) “value of non-originating materials” means the customs value at the time of importation of the non-
originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the
materials in a Party.
3. General Requirements.- For the purposes of the agreement, a product shall be considered as originating in a
Party if --
(a) it has been wholly obtained in a Party, in accordance with rule 4; or
(b) the non-originating materials used in the working or processing of that product have undergone
sufficient working or processing in a Party, in accordance with rule 5.
4. Wholly Obtained Products.- The following products shall be considered as wholly obtained in a Party, namely:-
(a) mineral products and other non-living natural resources extracted or taken from their soil or from their
seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there, and products from such animals;
(d) products obtained by hunting, trapping, fishing or aquaculture conducted there;
(e) products of sea fishing and other marine products taken from the sea outside the territorial waters of
any country, by a vessel registered in a Party and flying its flag, and products manufactured
exclusively from such products on board a factory ship registered in a Party and flying its flag;
(f) products extracted from marine soil or sub-soil outside their territorial waters provided that they have
the sole rights to exploit that soil or sub-soil;
(g) products of heading 30.02 and 30.04 of the Harmonized System obtained there by the use of plant or
animal cell cultures;
(h) products falling within Chapters 29-35 of the Harmonized System obtained there by fermentation;
(i) waste and scrap derived from production or consumption there, provided that such goods are fit only
for recovery of raw materials, or for recycling purposes; and
(j) products manufactured there exclusively from those specified in clauses (a) to (i).
5. Sufficient Working or Processing.- (1) Without prejudice to rule 6, a product listed in Annexure-A shall be
considered to have undergone sufficient working or processing if the product-specific rules specified in that Annexure
are fulfilled.
(2) Notwithstanding anything contained in sub-rule (1), non-originating materials do not have to fulfil the
conditions set out in Annexure-A, provided that -
(a) their total value does not exceed 10% of the FOB value or ex-works price of the product; and
(b) the maximum value of non-originating materials set out in Annexure-A is not exceeded through the
application of this sub-rule.
6. Insufficient Working or Processing.- (1) Notwithstanding anything contained in rule 5, a product shall not be
considered as originating, if it has only undergone the following operations, namely:-
(a) preserving operations to ensure that a product remains in good condition during transport and storage;
(b) freezing or thawing;
(c) packaging and re-packaging;
(d) washing, cleaning, removal of dust, oxide, oil, paint or other coverings;
(e) ironing or pressing of textiles;
(f) simple painting and polishing;
(g) husking, partial or total bleaching, polishing, and glazing of cereals and rice;
(h) operations to colour sugar or form sugar lumps;
(i) peeling and removal of stones and shells from fruits, nuts and vegetables;
(j) sharpening, simple grinding or simple cutting;
(k) sifting, screening, sorting, classifying, grading, matching;
(l) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple
packaging operations;
(m) affixing or printing marks, labels, logos and other like distinguishing signs on products or their
packaging;
(n) simple mixing of products, whether or not of different kinds;
(o) simple assembly of parts of articles to constitute a complete article or disassembly of products into
parts;
(p) slaughter of animals; or
(q) a combination of two or more operations specified in clauses(a) to (p).
(2) For the purposes of sub-rule (1), “simple” means the activities which need neither special skills nor machines,
apparatus or equipment especially produced or installed to carry out the activity.
(3) All operations carried out in a Party on a given product shall be taken into account when determining whether
the working or processing undergone by that product is considered as insufficient working or processing referred to in
sub-rule (1).
7. Accumulation of Origin.- (1) Without prejudice to rule 3, a product originating in a Party, which is used as material
in the manufacture of a product in another Party, shall be considered as originating in the Party where the last operations
beyond the operations specified in sub-rule (1) of rule 6 have been carried out.
(2) A product originating in a Party, which is exported from one Party to another and does not undergo working
or processing beyond the operations specified in sub-rule (1) of rule 6, shall retain its origin.
(3) Where materials originating in two or more Parties are used in the manufacture of a product and these materials
have not undergone any working or processing beyond the operations referred to in rule 6, the origin of the product is
determined by the material with the highest customs value, or if this cannot be ascertained, with the highest first
ascertainable price paid for that material in that Party.
8. Unit of Qualification.- (1) For the purposes of determining originating status, the unit of qualification of a product
or material shall be determined in accordance with the Harmonized System.
(2) Pursuant to sub-rule (1), --
(a) packaging shall be included with the product if it is included with that product in accordance with General
Interpretative Rule 5 of the Harmonized System, which implies that:-
(i) the packages and packing materials for retail sale, when classified together with the packaged product,
shall not be taken into account for considering whether all non-originating materials used in the
manufacture of a product fulfil the criterion corresponding to a change of tariff classification of the
said product;
(ii) if the product is subject to an ad valorem percentage criterion, the value of the packages and packing
materials for retail sale shall be taken into account in its origin assessment, in case the packing is
considered as forming a whole with products; and
(iii) the containers and packing materials exclusively used for the transport of a product shall not be taken
into account for determining the origin of any product;
(b) where a set of articles, in accordance with General Interpretative Rule 3 of the Harmonized System, is classified
under a single heading, it shall constitute the unit of qualification; and
(c) where a consignment consists of a number of identical products classified under a single heading or subheading
of the Harmonized System, each product shall be considered separately.
9. Accessories, Spare Parts and Tools.- Accessories, spare parts and tools dispatched with a piece of equipment,
machine, apparatus or vehicle, which are part of the normal equipment as per standard trade practice and which value
is included in its FOB value or ex-works price, or which are not separately invoiced, shall be considered as part of the
product in question.
10. Neutral Elements.- Neutral elements, which have not entered into the final composition of the product, such as
energy and fuel, plant and equipment, or machines and tools, shall not be taken into account when the origin of that
product is determined.
11. Accounting Segregation.- (1) If originating and non-originating fungible materials are used in the working or
processing of a product, the determination of whether the materials used are originating may be determined on the basis
of an inventory management system, subject to prior authorisation of the authority designated by the exporting Party.
(2) For the purposes of sub-rule (1), “fungible materials” means materials that are of the same kind and commercial
quality, with the same technical and physical characteristics, and which cannot be distinguished from one another, once
they are incorporated into the finished product.
(3) The inventory management system shall be based on generally accepted accounting principles applicable in
the Party in which the product is manufactured and ensure that no more final products receive originating status than
would have been the case if the materials had been physically segregated.
(4) A producer using an inventory management system shall keep records of the operation of the system that are
necessary for the customs administration of the Party concerned to verify compliance with the provisions of these rules.
(5) The authorisation to use accounting segregation may be withdrawn if the producer makes improper use of it.
12. Principle of Territoriality.- (1) The conditions for acquiring originating status set out in the rules above must be
fulfilled without any interruption in the territory of a Party.
(2) If an originating product is returned to the exporting Party after having been exported to a non-Party without
having undergone any operation there, beyond those necessary to preserve it in good condition, that product shall retain
its originating status.
13. Direct Transport.- (1) Preferential treatment in accordance with the agreement shall only be granted to originating
products that are transported directly between the Parties.
(2) Notwithstanding anything contained in sub-rule (1), an originating product may be transported through, or
stored in, territories of non-Parties, provided that it,-
(a) does not undergo operations other than unloading, reloading, splitting-up of loads or any operation
designed to preserve it in good condition; and
(b) remains under customs control in those non-Parties.
(3) Sub-rule (1) and (2) shall be considered fulfilled, unless the customs authority of the importing Party has
reasons to believe the contrary. In such a case, the customs authority of the importing Party may request the importer or
his or her representative to provide appropriate evidence that the conditions set out in sub-rule (2) have been fulfilled
by supplying to the customs authority of the importing Party upon request the following:
(a) a single transport document covering the passage from the exporting Party through the country of
transit;
(b) a statement of non-manipulation issued by the customs authority of the country of transit:
(i) giving an exact description of the products;
(ii) stating the dates of unloading and reloading of the products and, where applicable, the names
of the ships, or the other means of transport used; and
(iii) certifying the conditions under which the products remained in the country of transit; or
(c) failing these, any substantiating documents.
(4) For the purpose of sub-rule (1), an originating product may be transported through pipelines across territories
of non-Parties.
14. Proof of Origin.- (1) For the purposes of products originating in a Party and otherwise fulfilling the requirements
of these rules,
(a) an origin declaration may be completed by an approved exporter established in an EFTA State, in
accordance with Annexure-B (Origin Declaration);
(b) a movement certificate EUR.1 may be issued by the customs authority of an EFTA State in accordance
with Annexure-D (Movement Certificate EUR.1);
(c) a certificate of origin may be issued by the authorised agencies of India, in accordance with Annexure-
C (Certificate of Origin); or
(d) a self-declared certificate of origin may be issued by an exporter of India in accordance with
Annexure-C (Certificate of Origin).
(2) An exporter shall accept full responsibility for any proof of origin that he completes or applies for.
(3) A proof of origin shall be valid for twelve (12) months from the date of completion of the origin declaration or
issuance of the certificate of origin.
15. Importation Requirements.- (1) Each Party shall grant preferential tariff treatment in accordance with the
agreement to originating products imported from another Party, on the basis of a proof of origin as defined in rule 14.
(2) In order to obtain preferential tariff treatment, the importer shall, in accordance with the procedures applicable
in the importing Party, request preferential tariff treatment at the time of importation of an originating product and
submit the proof of origin specified in rule 14.
Explanation: For greater clarity, the importer may be required to submit an invoice together with a proof of
origin as per the domestic laws and regulations of the importing Party.
(3) If the importer is not in possession of a proof of origin at the time of importation, the importer may, in
accordance with the domestic laws and regulations of the importing Party, make a claim for preferential treatment at the
time of importation and present the proof of origin and, if required, other documentation relating to the importation, at
a later stage. The customs authority of the importing Party shall clear the consignment in accordance with its domestic
laws and regulations.
(4) Subject to sub-rule (2), a proof of origin shall be submitted to the customs authority of the Party of import
within the 12 month-period set out in sub-rule (3) of rule 14. The expiration of this period may be suspended if the
products covered by that proof of origin remain under customs control of the importing Party. After this period, a proof
of origin may be accepted only in exceptional circumstances.
(5) Notwithstanding anything contained in sub-rule (1), a Party may, in accordance with its domestic laws and
regulations, waive the requirements to present a proof of origin and grant preferential tariff treatment to non-commercial
low value shipments of originating products and originating products for personal use forming part of the personal
luggage of a traveller.
16. Cooperation of Exporters and Importers with Competent Authorities.- (1) Exporters and importers benefiting
from the agreement shall, within the framework of the agreement and subject to the domestic law of the Party where
they are established, cooperate with the customs authority of that Party.
(2) An exporter who has completed an origin declaration pursuant to Annexure-B or requested the issuance of a
proof of origin pursuant to Annexure-C or Annexure-D shall:
(a) keep a copy of the proof of origin and all supporting documents including suppliers declarations,
wherever applicable, for five (05) years from completion or issuance, or for a longer period of time,
if required by the domestic laws and regulations of the exporting Party;
Explanation: Each Party shall specify the format of the supplier declaration.
(b) upon request of the competent authorities of the exporting Party, submit the documents referred to in
clause (a) to those authorities. The competent authorities may, at any time, carry out inspections and
verify the exporters’ or the producers’ accounts and take other appropriate measures; and
(c) when becoming aware of or having reason to believe that a proof of origin contains incorrect
information, immediately notify the importer and the competent authorities of the exporting Party of
any change affecting the originating status of each product covered by that proof of origin.
(3) An importer who has requested or has been granted preferential tariff treatment shall:
(a) keep the proof of origin and other relevant documents for five (05) years from the date on which
preferential treatment was granted, or for a longer period of time if required by the domestic laws and
regulations of the importing Party;
(b) upon request of the customs authority of the importing Party, submit the documents referred to in
clause (a) to those authorities; and
(c) when becoming aware of or having reason to believe that the proof of origin contains incorrect
information, immediately notify the customs authority of the importing Party of any change affecting
the originating status of each product covered by a proof of origin.
17. Non-Party Invoicing.- The competent authorities of the importing Party shall not deny a claim for preferential tariff
treatment for the sole reason that the invoice was not issued by an exporter in a Party or issued in a non-Party, provided
that the products meet the requirements of these rules.
18. Verification of Proofs of Origin.- (1) For greater certainty, the verification of proofs of origin process set out in
this rule, shall be subsequent to the checking of authenticity of the certificate of origin or movement certificate as
referred to in clauses (b), (c) and (d) of sub-rule (1) of rule 14 in accordance with its form and seal impressions shared
in accordance with rule 20 or of an origin declaration in accordance with sub-paragraph (c) of paragraph 19 of Annexure-
B, as applicable.
(2) Notwithstanding sub-rule (1), where the authenticity of an origin declaration is not established through the
process set out in sub-paragraph (c) of paragraph 19 of Annexure-B, the customs authority of India shall make a request
for verification of authenticity to the competent authority of the exporting Party. The exporting Party shall confirm or
otherwise reject the authenticity of the origin declaration within forty-five (45) working days from receipt of such
request from the importing Party unless otherwise specified in Annexure-B.
(3) For the purposes of determining whether products imported into a Party are originating, the customs authority
of the importing Party may, as a first step, conduct a verification of the claim for preferential tariff treatment by
requesting in writing, information from the importer of the products, in accordance with the importing Party’s domestic
law and regulations. For greater certainty, nothing in this sub-rule shall be construed to require an exporter to share
information that the exporter is not willing to share, when requested by the importer.
(4) Where the customs authority of the importing Party considers that the information under sub-rule (3) is
insufficient to make a determination, including differences in HS classification between the certificate of origin and the
import declaration, or if the importer cannot provide information within the timelines provided under their respective
domestic laws and regulations, the importing Party shall provide a written request for information from the customs
authority or the competent authority of the exporting Party and seek information, pertaining to the fulfilment of the
requirements of these rules. Such written request, including supporting documents where appropriate, may be
transmitted by electronic means by the competent authorities notified under rule 20.
(5) Where a request is made under sub-rule (4), the customs authority of the importing Party may, within five (05)
years of issuance or completion of the proof of origin, request information from the competent authority of the exporting
Party on the authenticity of the proof of origin and on whether the products concerned can be considered as originating
in an EFTA State or in India and fulfil the other requirements of these rules. The exporting Party is not obliged to
conduct verifications based on verification requests received after that deadline. The customs authority or the competent
authority of the exporting Party shall provide the customs authority of the importing Party with a written
acknowledgement of receipt of this verification request within a period of forty-five (45) days from the date of the
request, or any other time period as may be decided between the Parties.
(6) Following a request under sub-rule (4), the customs authority or the competent authority of the exporting Party
may, in accordance with its domestic law:
(a) request evidence, check the exporters’, suppliers’ and the producers’ accounts and take other
appropriate measures to verify compliance with these rules;
(b) ask questions to the exporter, producer or supplier in order to verify the origin of the products; or
(c) visit the premises of the exporter, the producer or the supplier with a view to examining the records,
production processes, as well as the equipment and tools utilised in the manufacture of the product.
(7) Unless the Parties agree in writing on another time period due to exceptional circumstances, the customs
authority or the competent authority of the exporting Party shall, within ten (10) months of receiving the request under
sub-rule (4), provide the customs authority of the importing Party with the following --
(a) the result and findings of the verification indicating clearly whether the proof of origin is authentic
and whether the products concerned can be considered as products originating in an EFTA State or
India;
(b) any supporting documents requested by the importing party and made available by the exporter, where
appropriate;
(c) any information on the materials used;
(d) description of the production process that is sufficient to support the originating status of the product,
if made available by the exporter; and
(e) information on the manner in which the verification of the products was conducted.
(8) The competent authority of the exporting Party may not provide information to the customs authority of the
importing Party if that information is deemed confidential by the exporter, producer or supplier. In such circumstances,
the competent authority of the exporting Party shall confirm that it has reviewed the information requested by the
importing Party and shall also list the sources of information reviewed, stating clearly whether the information supports
the claim for preferential tariff treatment.
(9) The customs authority of the importing Party shall not deny preferential treatment for the sole reason that such
confidential information is not provided to them but shall take into account the information provided by the competent
authority of the exporting Party as well as its independent findings or investigation before making a final decision
whether to grant preferential treatment, where appropriate.
(10) In exceptional circumstances, if, following a request under sub-rule (4), the customs authority of the importing
Party is unable to make a determination, it may request that the competent authority of the exporting Party conduct a
visit to the exporter, producer or supplier. The request for such a verification visit shall be made within thirty (30) days
from the receipt of the response from the competent authority of the exporting Party to a request made under sub-rule
(4) and the importing Party shall give detailed reasons for the requested visit and may provide specific parameters to be
verified by the exporting Party during the said factory visit. The competent authority of the exporting Party shall respond
to the request for a visit within thirty (30) days.
(11) Subject to agreement by the exporter and to any reasonable conditions set out by the competent authority of
the exporting Party that are agreed to by the importing Party, the customs authority of the importing Party may designate
up to two observers of its customs authority to be present during the verification visit conducted by the competent
authority of the exporting Party under sub-rule (10). If the importing Party disagrees with the conditions set out by the
exporting Party or the request pertains to visit to the premises of a producer or supplier who is distinct from the exporter,
then the exporting Party shall conduct the verification visit based on the detailed reasons and specific parameters
requested by the importing Party.
Explanation: The exporter shall provide the customs authority of the exporting Party in writing the reason for
refusing the customs authority of the importing Party as observers. The exporting Party shall inform the importing Party
accordingly and conduct the verification in accordance with sub-rule (10).
(12) The competent authority of the exporting Party shall share the information on the visit including the manner in
which the visit was conducted as well as the subject and scope of the verification within ninety (90) days of the
conclusion of the visit. If any information is deemed confidential by the exporter, producer or supplier then in such
circumstances, the competent authority of the exporting Party shall confirm that it has reviewed the information or
process requested by the importing Party and shall also list the sources of information or process reviewed, stating
clearly whether the information or process supports the claim for preferential tariff treatment.
(13) A request for verification under this rule shall be conducted on the basis of risk assessment methods, which
may include random selection or specific intelligence or any other objective parameter.
(14) During verification, the importing Party shall allow the release of the products concerned subject to the
payment of any customs duties or provision of any security as per its domestic law, provided that all other regulatory
requirements have been met. If as a result of the verification the importing Party determines that the products meet all
the requirements of these rules, it shall grant preferential tariff treatment to the products and refund any customs duties
paid or release any security provided, unless the security also covers other obligations under its domestic law.
(15) The customs authority of the importing Party shall:
(a) make a final decision on whether to grant preferential treatment;
(b) inform the importer of the results of the verification; and
(c) in case the preferential treatment is denied after verification and if the exporter deems information as
confidential, the importing Party shall limit the information provided to the importer to whether the
rules of origin are fulfilled and whether the proof of origin is authentic.
(16) The customs authority and competent authorities of the Parties shall cooperate in the overall operation and
administration of the verification process.
(17) The competent authorities to initiate verifications on both sides are the customs authorities and to conduct the
verification are the customs authorities in the case of the EFTA States and the authorised agencies of the Department of
Commerce in the case of India.
19. Denial of Preferential Treatment.- (1) The importing Party may deny preferential tariff treatment or recover unpaid
customs duties in accordance with its domestic laws and regulations where it has determined that a product does not
meet the requirements of these rules or where the importer or exporter fails to demonstrate compliance with the relevant
requirements.
(2) If the requesting Party receives no reply within the time limit in accordance with rule 18, or if the reply does
not clearly state whether a product is originating under the agreement or whether the proof of origin is valid, the
requesting Party may deny preferential tariff treatment to the consignment covered by the proof of origin in question.
(3) If the importing Party denies a claim for preferential tariff treatment pursuant to rule 18, it shall issue a
determination to the importer that includes the reasons for the determination. The customs authority of the importing
Party shall also share the determination and reasons for the determination with the competent authority of the exporting
Party without undue delay.
(4) If, following a verification procedure, the importing Party establishes that the exporter has persistently or
deliberately issued or completed proofs of origin wrongly, the importing and exporting Parties shall consult with a view
to take appropriate measures. If these measures are insufficient to prevent wrongful issuance or completion of proofs of
origin, the importing Party may temporarily suspend preferential tariff treatment for that exporter.
(5) Based on consultations referred to in sub-rule (4), and in any case no longer than two (02) months from the
date of initiating consultations, a decision whether or not to suspend tariff preference may be taken by the importing
Party. The importing Party shall notify the decision, including its reasoning, to the exporting Party, within thirty (30)
days after informing the importer accordingly.
(6) If verification procedures have shown that two or more exporters of one Party have persistently or deliberately
issued or completed proofs of origin wrongly for the same product at the HS classification level declared to the customs
authority of the importing Party and this same product of these exporters accounts for more than half of the preferential
imports of the same product in value terms from the exporting party over a period of one (01) year prior to the first
verification request, the importing Party may submit the matter to the Sub-Committee on Rules of Origin and to the
Joint Committee with a view to temporarily suspend preferential treatment for all imports of that product from the
exporting Party.
(7) The Joint Committee shall discuss the matter and shall recommend jointly within six (06) months whether the
importing Party may suspend or not the granting of preferential tariff treatment for this product as a temporary measure.
The importing Party may only suspend preferential treatment for this product if recommended by the Joint Committee.
(8) Following a temporary suspension at exporter level referred to in sub-rule (4), or a Joint Committee
recommendation for temporary suspension as referred to in sub-rule (7), and pursuant to the conclusion of consultations
between the Parties concerned and where the Parties agree that the exporter or exporters has/have adopted appropriate
remedial measures, where applicable, the importing Party shall agree to:
(a) restore preferential benefit to the product with retrospective effect; or
(b) restore preferential benefit to the product with prospective effect, subject to implementation of any
mutually agreed measures by one or both Parties.
20. Notifications and Cooperation.- (1) The Parties shall provide each other, through the EFTA Secretariat, with:
(a) specimen impressions of stamps used for the issuance of certificates of origin as per Annexure-C or
as per Annexure-D for enabling authenticity checks;
(b) the addresses of the competent authorities of the Parties responsible for verifications referred to in
rule 18 and other issues related to the implementation or application of these rules;
(c) information regarding the administration and updating of the approved exporters’ system and the
system relating to the certificate of origin; and
(d) information on the interpretation, application and administration of these rules.
(2) The Parties shall endeavour to resolve matters related to the implementation or application of these rules,
including specific verification requests, to the extent possible, through direct consultations or meetings between the
competent authorities referred to in clause (b) of sub-rule (1).
21. Confidentiality.- (1) Subject to the domestic law of each Party, all information which is by nature confidential, the
disclosure of which could prejudice the legitimate commercial interests of the exporter, producer or supplier supplying
the information, or which is provided on a confidential basis, shall be covered by the obligation of professional secrecy.
Such information shall not be disclosed by the Parties without the explicit permission of the person or authority
providing it.
(2) Notwithstanding anything contained in sub-rule (1), in matters relating to verification of origin in accordance
with rule 18, confidential information based on which originating status has been claimed may be disclosed in
administrative, civil and criminal proceedings by the Party receiving such information in accordance with its domestic
law. A Party shall notify the Party which provided the information, where possible, in advance of such disclosure.
22. Penalties.- Each Party shall have the power to impose any criminal, civil or administrative penalties for violations
of its domestic law related to these rules.
23. Products in Transit or Storage.- (1) The customs administration of the importing Party shall grant preferential
tariff treatment for an originating product of the exporting Party which, on the date of entry into force of this agreement:
(a) is in the process of being transported from the exporting Party to the importing Party; or
(b) has not been released from customs control, including an originating product stored in a bonded
warehouse regulated by the customs administration of the importing Party.
(2) For such products, a proof of origin may be completed retrospectively up to nine (09) months after the entry
into force of the agreement, provided that the provisions of these rules and in particular rule 13 have been fulfilled.
24. Sub-Committee on Rules of Origin.- (1) A Sub-Committee on Rules of Origin is hereby established, consisting
of representatives of the Parties.
(2) The functions of the Sub-Committee on Rules of Origin shall include:
(a) monitoring and review of measures taken and implementation of commitments under these rules;
(b) exchange of information and deliberations on developments;
(c) discussion on operational matters including cooperation among competent authorities;
(d) preparation of interpretations and guidelines regarding Annexure-A (Product Specific Rules)
following the periodic amendments to the HS codes, by the World Customs Organization;
(e) preparation of recommendations and report to the Joint Committee as necessary; and
(f) any other matter referred to it by the Joint Committee.
(3) The Sub-Committee on Rules of Origin shall act by consensus.
(4) The Sub-Committee on Rules of Origin shall meet at least every two (02) years, consecutively with the meeting
of the Joint Committee and the Sub-Committees on Trade in Goods and Trade Facilitation, unless agreed otherwise by
the Parties. The meetings of the Sub-Committee on Rules of Origin shall be chaired jointly by an EFTA State and India.
Annexure-A
[See rule 5]
Product Specific Rules
Interpretative Notes
1. The first column of the list of product-specific rules of origin (hereinafter referred to as the
“list”) contains chapters, headings or subheadings. The second column sets out a description of the
products. For each entry in the first two columns, one or more rules are specified in column 3. If the
HS code in column 1 is preceded by an ‘ex’, this signifies that the rules in column 3 apply only to
the part of that chapter, heading or subheading described in column 2. Where, for an entry in the
first two columns, a rule is specified in column 3, either one may be applied.
2. Pursuant to sub-rule (2) of rule 3 of the Customs Tariff (Determination of Origin of Goods
under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules,
2025, the product-specific rules of origin may be fulfilled by operations in different factories,
provided the working or processing takes place within the territory of a Party and fulfils the
requirements of the Rules.
3. A product-specific rule of origin set out in this Annexure-A represents the minimum amount
of working or processing required to be carried out on non-originating materials for the resulting
product to achieve originating status. A greater amount of working or processing than that required
by the rule for that product shall also confer originating status.
4. If a product-specific rule of origin in the list specifies that a product may be manufactured
from more than one material, any one or more materials may be used. It does not require that all be
used.
5. If a product-specific rule of origin in the list specifies that a product must be manufactured
from a particular material, the condition does not prevent the use of other materials in addition.
6. If a product-specific rule of origin in the list excludes materials classified in certain chapters, headings,
or subheadings of the HS, those materials must be originating for the products to qualify as
originating.
7. If a product, which has acquired originating status by fulfilling the conditions set out in the
list, is used as material in the manufacture of another product, the conditions applicable to the final
product do not apply to the material. No account shall be taken of the non-originating components
of that material.
8. Where a rule uses the expression “Manufacture from non-originating materials of any
heading”, then materials of any heading, even materials of the same description and heading as the
product, may be used, subject, however, to any specific limitations which may also be contained in
the rule.
9. Where a product-specific rule of origin uses the expression “ex-works price of the product”,
either one of the two, “FOB value” or “ex-works price”, may be chosen. “FOB value” and “ex-
works price” are defined in rule 2 of the Customs Tariff (Determination of Origin of Goods under
the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025.
In case of “FOB value”, the value threshold for non-originating materials shall be 5 percentage
points lower than the threshold for “ex-works price”, e.g., in case of a value threshold of 60 percent
“ex-works price”, the threshold for "FOB” shall be 55 percent.
10. The products mentioned in the list are not all covered by the agreement. Other parts of the
agreement, e.g. exclusion lists and dismantling lists, must be consulted in order to come to the
conclusion whether preferential access may be granted to a given product imported from a Party to
another.
For the purposes of this Annexure:
(a) “WO” means that product must be wholly obtained in the territory of the exporting Party
within the meaning of rule 4 (Wholly Obtained Products);
(b) “CC” means that all non-originating materials used in the manufacture of the products have
undergone a change in tariff classification at the two-digit level;
(c) “CTH” means that all non-originating materials used in the manufacture of the products
have undergone a change in tariff classification at the four-digit level;
(d) “CTSH” means that all non-originating materials used in the manufacture of the products
have undergone a change in tariff classification at the six-digit level;
(e) “VNM%” means the maximum percentage of the value of non-originating materials
allowed in relation to the ex-works price of the products. For example, “VNM 60%”
indicates that the value of non-originating materials does not exceed 60 percent of the ex-
works price of the product; and
(f) “melt and pour” in one or several parties means that the product must have been melted
and poured in those Parties wherein the raw material is first produced in an iron or steel-
making furnace in a liquid state, and then poured into its first solid shape.
CHAPTERS 28 TO 40
1. If a substantial transformation of a molecule has occurred, the origin of the product
concerned shall correspond to the Party where that transformation took place.
2. If the product-specific rule cannot be applied, the alternative approach shall be chemical
reaction.
3. For the purposes of paragraph 2 above, “chemical reaction” means a process, including a
biochemical process, which results in a molecule with a new structure by breaking intramolecular
bonds and by forming new intramolecular bonds. A chemical reaction may also be expressed by a
change of the “CAS number”. It shall not mean:
(a) dissolving in water or other solvents;
(b) elimination of solvents including solvent water; or
(c) addition or elimination of water of crystallization.
LIST
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| Chapter 1 | Live animals | WO |
| Chapter 2 | Meat and edible meat offal | WO for all the materials of Chapters 1 and 2 |
| ex Chapter 3 | Fish and crustaceans, | WO for all the materials of Chapter 3 |
| | molluscs and other aquatic | |
| | invertebrates | |
| 0304.44 | - Fresh or chilled fillets of | CTH |
| | other fish : | |
| | -- Fish of the families | |
| | Bregmacerotidae, | |
| | Euclichthyidae, Gadidae, | |
| | Macrouridae, Melanonidae, | |
| | Merlucciidae, Moridae and | |
| | Muraenolepididae | |
| 0304.49 | - Fresh or chilled fillets of | CTH |
| | other fish : | |
| | -- Other | |
| 0304.53 | - Other, fresh or chilled : | CTH |
| | -- Fish of the families | |
| | Bregmacerotidae, | |
| | Euclichthyidae, Gadidae, | |
| | Macrouridae, Melanonidae, | |
| | Merlucciidae, Moridae and | |
| | Muraenolepididae | |
| 0304.59 | - Other, fresh or chilled : | CTH |
| | -- Other | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 0304.71 | - Frozen fillets of fish of the | CTH |
| | families Bregmacerotidae, | |
| | Euclichthyidae, Gadidae, | |
| | Macrouridae, Melanonidae, | |
| | Merlucciidae, Moridae and | |
| | Muraenolepididae : | |
| | -- Cod (Gadus morhua, Gadus | |
| | ogac, Gadus macrocephalus) | |
| 0304.72 | - Frozen fillets of fish of the | CTH |
| | families Bregmacerotidae, | |
| | Euclichthyidae, Gadidae, | |
| | Macrouridae, Melanonidae, | |
| | Merlucciidae, Moridae and | |
| | Muraenolepididae : | |
| | -- Haddock (Melanogrammus | |
| | aeglefinus) | |
| 0304.73 | - Frozen fillets of fish of the | CTH |
| | families Bregmacerotidae, | |
| | Euclichthyidae, Gadidae, | |
| | Macrouridae, Melanonidae, | |
| | Merlucciidae, Moridae and | |
| | Muraenolepididae : | |
| | Coalfish (Pollachius virens) | |
| 0304.74 | - Frozen fillets of fish of the | CTH |
| | families Bregmacerotidae, | |
| | Euclichthyidae, Gadidae, | |
| | Macrouridae, Melanonidae, | |
| | Merlucciidae, Moridae and | |
| | Muraenolepididae : | |
| | -- Hake (Merluccius spp., | |
| | Urophycis spp.) | |
| 0304.75 | - Frozen fillets of fish of the | CTH |
| | families Bregmacerotidae, | |
| | Euclichthyidae, Gadidae, | |
| | Macrouridae, Melanonidae, | |
| | Merlucciidae, Moridae and | |
| | Muraenolepididae : | |
| | -- Alaska Pollock (Theragra | |
| | chalcogramma) | |
| 0304.79 | - Frozen fillets of fish of the | CTH |
| | families Bregmacerotidae, | |
| | Euclichthyidae, Gadidae, | |
| | Macrouridae, Melanonidae, | |
| | Merlucciidae, Moridae and | |
| | Muraenolepididae : | |
| | -- Other | |
| 0304.86 | - Frozen fillets of other fish : | CTH |
| | -- Herrings (Clupea harengus, | |
| | Clupea pallasii) | |
| 0304.89 | - Frozen fillets of other fish : | CTH |
| | -- Other | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 0304.94 | - Other, frozen : | CTH |
| | -- Alaska Pollock (Theragra | |
| | chalcogramma) | |
| 0304.95 | - Other, frozen : | CTH |
| | -- Fish of the families | |
| | Bregmacerotidae, | |
| | Euclichthyidae, Gadidae, | |
| | Macrouridae, Melanonidae, | |
| | Merlucciidae, Moridae and | |
| | Muraenolepididae, other than | |
| | Alaska Pollock (Theragra | |
| | chalcogramma) | |
| 0304.99 | - Other, frozen : | CTH |
| | -- Other | |
| 0305.20 | - Livers, roes and milt of fish, | CTH |
| | dried, smoked, salted or in | |
| | brine | |
| 0305.32 | - Fish fillets, dried, salted or | CTH |
| | in brine, but not smoked : | |
| | -- Fish of the families | |
| | Bregmacerotidae, | |
| | Euclichthyidae, Gadidae, | |
| | Macrouridae, Melanonidae, | |
| | Merlucciidae, Moridae and | |
| | Muraenolepididae | |
| 0305.39 | - Fish fillets, dried, salted or | CTH |
| | in brine, but not smoked : | |
| | -- Other | |
| 0305.42 | - Smoked fish, including | CTH |
| | fillets, other than edible fish | |
| | offal : | |
| | -- Herrings (Clupea harengus, | |
| | Clupea pallasii) | |
| 0305.51 | - Dried fish, other than edible | CTH |
| | fish offal, whether or not | |
| | salted but not smoked : | |
| | -- Cod (Gadus morhua, Gadus | |
| | ogac, Gadus macrocephalus) | |
| 0305.53 | - Dried fish, other than edible | CTH |
| | fish offal, whether or not | |
| | salted but not smoked : | |
| | -- Fish of the families | |
| | Bregmacerotidae, | |
| | Euclichthyidae, Gadidae, | |
| | Macrouridae, Melanonidae, | |
| | Merlucciidae, Moridae and | |
| | Muraenolepididae, other than | |
| | cod (Gadus morhua, Gadus | |
| | ogac, Gadus macrocephalus) | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 0305.54 | - Dried fish, other than edible | CTH |
| | fish offal, whether or not | |
| | salted but not smoked : | |
| | -- Herrings (Clupea harengus, | |
| | Clupea pallasii), anchovies | |
| | (Engraulis spp.), sardines | |
| | (Sardina pilchardus, | |
| | Sardinops spp.), sardinella | |
| | (Sardinella spp.), brisling or | |
| | sprats (Sprattus sprattus), | |
| | mackerel (Scomber scombrus, | |
| | Scomber australasicus, | |
| | Scomber japonicus), Indian | |
| | mackerels (Rastrelliger spp.), | |
| | seerfishes (Scomberomorus | |
| | spp.), jack and horse | |
| | mackerel (Trachurus spp.), | |
| | jacks, crevalles (Caranx spp.), | |
| | cobia (Rachycentron | |
| | canadum), silver pomfrets | |
| | (Pampus spp.), Pacific saury | |
| | (Cololabis saira), scads | |
| | (Decapterus spp.), capelin | |
| | (Mallotus villosus), swordfish | |
| | (Xiphias gladius), Kawakawa | |
| | (Euthynnus affinis), bonitos | |
| | (Sarda spp.), marlins, | |
| | sailfishes, spearfish | |
| | (Istiophoridae) | |
| 0305.59 | - Dried fish, other than edible | CTH |
| | fish offal, whether or not | |
| | salted but not smoked : | |
| | -- Other | |
| 0305.61 | - Fish, salted but not dried or | CTH |
| | smoked and fish in brine, | |
| | other than edible fish offal : | |
| | -- Herrings (Clupea harengus, | |
| | Clupea pallasii) | |
| 0305.62 | - Fish, salted but not dried or | CTH |
| | smoked and fish in brine, | |
| | other than edible fish offal : | |
| | -- Cod (Gadus morhua, Gadus | |
| | ogac, Gadus macrocephalus) | |
| 0305.69 | - Fish, salted but not dried or | CTH |
| | smoked and fish in brine, | |
| | other than edible fish offal : | |
| | -- Other | |
| 0305.72 | - Fish fins, heads, tails, maws | CTH |
| | and other edible fish offal : | |
| | -- Fish heads, tails and maws | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 0305.79 | - Fish fins, heads, tails, maws | CTH |
| | and other edible fish offal : | |
| | -- Other | |
| 03.09 | Flours, meals and pellets of | CTH |
| | fish, crustaceans, molluscs | |
| | and other aquatic | |
| | invertebrates, fit for human | |
| | consumption | |
| Chapter 4 | Dairy produce; birds’ eggs; | WO for all the materials of Chapters 1 and 4 |
| | natural honey; edible | |
| | products of animal origin, not | |
| | elsewhere specified or | |
| | included | |
| Chapter 5 | Products of animal origin, not | WO for all the materials of Chapter 5 |
| | elsewhere specified or | |
| | included | |
| Chapter 6 | Live trees and other plants; | WO for all the materials of Chapter 6 |
| | bulbs, roots and the like; cut | |
| | flowers and ornamental | |
| | foliage | |
| Chapter 7 | Edible vegetables and certain | WO for all the materials of Chapter 7 |
| | roots and tubers | |
| Chapter 8 | Edible fruit and nuts; peel of | WO for all the materials of Chapter 8 |
| | citrus fruits or melons | |
| ex Chapter 9 | Coffee, tea, maté and spices | WO for all the materials of Chapter 9 |
| ex 090121.90 | Coffee capsules containing | CTSH |
| | coffee, roasted, not | |
| | decaffeinated | |
| Chapter 10 | Cereals | WO for all the materials of Chapter 10 |
| ex Chapter 11 | Products of the milling | WO for all materials of Chapters 7 and 10 |
| | industry; malt; starches; | |
| | insulin; wheat gluten; except | |
| | for: | |
| 11.01 | Wheat or meslin flour | WO for all materials of Chapter 10 |
| 11.03 | Cereal groats, meal and | WO for all materials of Chapter 10 |
| | pellets | |
| 11.04 | Cereal grains otherwise | WO for all materials of Chapter 10 |
| | worked (for example, hulled, | |
| | rolled, flaked, pearled, sliced | |
| | or kibbled), except rice of | |
| | heading 10.06; germ of | |
| | cereals, whole, rolled, flaked | |
| | or ground | |
| 11.08 | Starches; inulin | CC |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| Chapter 12 | Oil seeds and oleaginous | WO for all the materials of Chapter 12 |
| | fruits; miscellaneous grains, | |
| | seeds and fruit; industrial or | |
| | medicinal plants; straw and | |
| | fodder | |
| Chapter 13 | Lac; natural gums, resins, | WO for all materials of Chapter 13 |
| | gum-resins and oleoresins | |
| | (for example, balsams) | |
| Chapter 14 | Vegetable plaiting materials; | WO for all the materials of Chapter 14 |
| | vegetable products not | |
| | elsewhere specified or | |
| | included | |
| ex Chapter 15 | Animal or vegetable fats and | CTH |
| | oils and their cleavage | |
| | products; prepared edible | |
| | fats; animal or vegetable | |
| | waxes; except for: | |
| 15.02 | Fats of bovine animals, sheep | CTH |
| | or goats, other than those of | |
| | heading 15.03 | |
| | - Fats from bones or waste | WO for all the materials of Chapter 2 |
| | - Other | |
| 15.04 | Fats and oils and their | Manufacture from non-originating materials of any |
| | fractions, of fish or marine | heading |
| | mammals, whether or not | |
| | refined, but not chemically | |
| | modified: | |
| 15.06 | Other animal fats and oils and | CTH |
| | their fractions, whether or not | |
| | refined, but not chemically | WO for all the materials of Chapter 2 |
| | modified: | |
| | - Solid fractions | |
| | - Others | |
| 15.07 | Soya-bean oil and its | WO for all the vegetable materials |
| | fractions, whether or not | |
| | refined, but not chemically | |
| | modified. | |
| 15.08 | Ground-nut oil and its | WO for all the vegetable materials |
| | fractions, whether or not | |
| | refined, but not chemically | |
| | modified | |
| 15.09 | Olive oil and its fractions, | WO for all the vegetable materials |
| | whether or not refined, but | |
| | not chemically modified | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 15.10 | Other oils and their fractions, | WO for all the vegetable materials |
| | 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 | |
| 15.11 | Palm oil and its fractions, | WO for all the vegetable materials |
| | whether or not refined, but | |
| | not chemically modified | |
| 15.12 | Sunflower-seed, safflower or | WO for all the vegetable materials |
| | cotton-seed oil and fractions | |
| | thereof, whether or not | |
| | refined, but not chemically | |
| | modified | |
| 15.13 | Coconut (copra), palm kernel | WO for all the vegetable materials |
| | or babassu oil and fractions | |
| | thereof, whether or not | |
| | refined, but not chemically | |
| | modified. | |
| 15.14 | Rape, colza or mustard oil | WO for all the vegetable materials |
| | and fractions thereof, whether | |
| | or not refined, but not | |
| | chemically modified | |
| 15.15 | Other fixed vegetable or | CC |
| | microbial fats and oils | |
| | (including jojoba oil) and | |
| | their fractions, whether or not | |
| | refined, but not chemically | |
| | modified | |
| 15.16 | Animal, vegetable or | CC |
| | microbial fats and oils and | |
| | their fractions, partly or | |
| | wholly hydrogenated, inter- | |
| | esterified, re-esterified or | |
| | elaidinised, whether or not | |
| | refined, but not further | |
| | prepared | |
| 15.17 | Margarine; edible mixtures or | CTH |
| | preparations of animal, | and |
| | vegetable or microbial fats or | VNM 60% |
| | 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 | |
| Chapter 16 | Preparations of meat, of fish, | CC. However, materials of Chapter 2 used must be |
| | of crustaceans, molluscs or | wholly obtained |
| | other aquatic invertebrates, or | |
| | of insects | |
| ex Chapter 17 | Sugars and sugar | WO for all materials of Chapter 17 |
| | confectionery; except for: | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 17.02 | Other sugars, including | CTH |
| | 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: | |
| | - Chemically-pure maltose | WO |
| | and fructose | |
| | - Other | |
| ex 17.04.90 | Sugar confectionery | CTH |
| | including white chocolate, | |
| | not containing cocoa; other | |
| | than jelly confectionery, | |
| | boiled sweets, toffees, | |
| | caramels and similar sweets | |
| ex Chapter 18 | Cocoa and cocoa preparations | CTH |
| | | and |
| | | VNM 60% |
| 18.04 | Cocoa butter, fat and oil | CTH |
| 18.05 | Cocoa powder, not | CTH |
| | containing added sugar or | |
| | other sweetening matter | |
| 18.06 | Chocolate and other food | CTH except heading 18.05 |
| | preparations containing cocoa | |
| 19.01 | Malt extract; food | Manufacture from cereals of Chapter 10 |
| | 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: | |
| | - Malt extract | |
| | - Other | CTH |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 19.02 | Pasta, whether or not cooked | WO for all the cereals and derivatives (except durum |
| | or stuffed (with meat or other | wheat of chapter 10) |
| | substances) or otherwise | |
| | prepared, such as spaghetti, | |
| | macaroni, noodles, lasagne, | |
| | gnocchi, ravioli, cannelloni; | |
| | couscous, whether or not | |
| | prepared: | |
| | - Containing 20% or less by | WO for all the cereals and derivatives (except durum |
| | weight of meat, meat offal, | wheat of chapter 10) |
| | fish, crustaceans or molluscs | |
| | - Containing more than 20% | WO for: |
| | by weight of meat, meat | - all the cereals and their derivatives (except durum |
| | offal, fish, crustaceans or | wheat of chapter 10) |
| | molluscs | and |
| | | - all the materials of Chapters 2 |
| 19.03 | Tapioca and substitutes | WO |
| | therefore prepared from | |
| | starch, in the form of flakes, | |
| | grains, pearls, siftings or | |
| | similar forms | |
| 19.04 | Prepared foods obtained by | CTSH |
| | the swelling or roasting of | and |
| | cereals or cereal products (for | VNM 65% |
| | 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 | |
| 19.05 | Bread, pastry, cakes, biscuits | CTH |
| | 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 | |
| ex Chapter 20 | Preparations of vegetables, | CTH |
| | fruit, nuts or other parts of | and |
| | plants | VNM 60% |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 20.05 | Other vegetables prepared or | CC |
| | preserved otherwise than by | |
| | vinegar or acetic acid, not | |
| | frozen, other than products of | |
| | heading 20.06 | |
| 20.07 | Jams, fruit jellies, | CC |
| | marmalades, fruit or nut | |
| | purée and fruit or nut pastes, | |
| | obtained by cooking, whether | |
| | or not containing added sugar | |
| | or other sweetening matter | |
| 20.08 | Fruit, nuts and other edible | CC |
| | parts of plants, otherwise | |
| | prepared or preserved, | |
| | whether or not containing | |
| | added sugar or other | |
| | sweetening matter or spirit, | |
| | not elsewhere specified or | |
| | included | |
| 20.09 | Fruit or nut juices (including | CC |
| | grape must and coconut | |
| | water) and vegetable juices, | |
| | unfermented and not | |
| | containing added spirit, | |
| | whether or not containing | |
| | added sugar or other | |
| | sweetening matter | |
| ex Chapter 21 | Miscellaneous edible | CTH |
| | preparations | |
| 21.01 | Extracts, essences and | CC except of Chapter 04 |
| | concentrates, of coffee, tea or | or |
| | maté and preparations with a | VNM 60% |
| | basis of these products or | |
| | with a basis of coffee, tea or | |
| | maté; roasted chicory and | |
| | other roasted coffee | |
| | substitutes, and extracts, | CC except of Chapter 04 |
| | essences and concentrates | or |
| | thereof | VNM 60% |
| 21.02 | Yeasts (active or inactive); | |
| | other single-cell micro- | |
| | organisms, dead (but not | |
| | including vaccines of heading | |
| | 30.02); prepared baking | |
| | powders | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| ex Chapter 22 | Beverages, spirits and | CTH |
| | vinegar; except for: | and |
| | | VNM 60%. |
| 22.02 | Waters, including mineral | CTH |
| | waters and aerated waters, | |
| | containing added sugar or | |
| | other sweetening matter or | |
| | flavoured, and other non- | |
| | alcoholic beverages, not | |
| | including fruit, nut or | |
| | vegetable juices of heading | |
| | 20.09 | |
| 22.04 | Wine of fresh grapes, | WO for all the materials of Chapter 8 |
| | including fortified wines; | |
| | grape must other than that of | |
| | heading 2009 | |
| 22.06 | Other fermented beverages | WO for all the materials of Chapter 8 |
| | (for example, cider, perry, | |
| | mead); mixtures of fermented | |
| | beverages and mixtures of | |
| | fermented beverages and | |
| | non-alcoholic beverages, not | |
| | elsewhere specified or | |
| | included | |
| ex Chapter 23 | Residues and waste from the | CTH |
| | food industries; prepared | and |
| | animal fodder; except for: | VNM 60%. |
| ex 23.01 | Whale meal; flours, meals | WO for all the materials of Chapters 2 and 3 |
| | and pellets of fish or of | |
| | crustaceans, molluscs or | |
| | other aquatic invertebrates, | |
| | unfit for human consumption | |
| ex 23.03 | Residues from the | WO for all the maize used |
| | manufacture of starch from | |
| | maize (excluding | |
| | concentrated steeping | |
| | liquors), of a protein content, | |
| | calculated on the dry product, | |
| | exceeding 40% by weight | |
| ex 23.06 | Oil cake and other solid | WO for all the olives used are wholly obtained |
| | residues, whether or not | |
| | ground or in the form of | |
| | pellets, resulting from the | |
| | extraction of olive oil, | |
| | containing more than 3% of | |
| | olive oil | |
| 23.09 | Preparations of a kind used in | CTH |
| | animal feeding | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| ex Chapter 24 | Tobacco and manufactured | WO for all the materials of Chapter 24 |
| | tobacco substitutes; products, | |
| | whether or not containing | |
| | nicotine, intended for | |
| | inhalation without | |
| | combustion; other nicotine | |
| | containing products intended | |
| | for the intake of nicotine into | |
| | the human body; except for: | |
| 24.02 | Cigars, cheroots, cigarillos | CTH, except from heading 2403.19 |
| | and cigarettes, of tobacco or | |
| | of tobacco substitutes | |
| 24.03 | Other manufactured tobacco | CTH |
| | and manufactured tobacco | |
| | substitutes; “homogenised” | |
| | or “reconstituted” tobacco; | |
| | tobacco extracts and essences | |
| 24.04 | Products containing tobacco, | CTH |
| | reconstituted tobacco, | |
| | nicotine, or tobacco or | |
| | nicotine substitutes, intended | |
| | for inhalation without | |
| | combustion; other nicotine | |
| | containing products intended | |
| | for the intake of nicotine into | |
| | the human body | |
| ex Chapter 25 | Salt; sulphur; earths and | CTSH |
| | stone; plastering materials, | and |
| | lime and cement | VNM 60% |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 25.16 | Granite, porphyry, basalt, | CTSH |
| | sandstone and other | or |
| | monumental or building | VNM 60 % |
| | stone, whether or not roughly | |
| | trimmed or merely cut, by | |
| | sawing or otherwise, into | |
| | blocks or slabs of a | |
| | rectangular (including | |
| | square) shape | |
| 25.17 | Pebbles, gravel, broken or | CTSH |
| | crushed stone, of a kind | or |
| | commonly used for concrete | VNM 60 % |
| | 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, whether or | |
| | not incorporating the | |
| | materials cited in the first part | |
| | of the heading; tarred | |
| | macadam; granules, | |
| | chippings and powder, of | |
| | stones of heading 25.15 or | |
| | 25.16, whether or not heat- | |
| | treated | |
| Chapter 26 | Ores, slag and ash | CTSH |
| | | and |
| | | VNM 60 % |
| ex Chapter 27 | Mineral fuels, mineral oils | CTSH |
| | and products of their | and |
| | distillation; bituminous | VNM 60 % |
| | substances; mineral waxes | CC |
| 27.09 | Petroleum oils and oils | CTH |
| | obtained from bituminous | or |
| | minerals, crude | VNM 50 % |
| 27.10 | 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 | |
| 27.11 | Petroleum gases and other | CTSH |
| | gaseous hydrocarbons | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| ex Chapter 28 | Inorganic chemicals; organic | CTSH |
| | or inorganic compounds of | and |
| | precious metals, of rare-earth | VNM 60 % |
| | metals, of radioactive | |
| | elements or of isotope: | |
| 28.04 | Hydrogen, rare gases and | CTSH |
| | other non-metals | or |
| | | VNM 60 % |
| 28.06 | Hydrogen chloride | CTSH |
| | (hydrochloric acid); | or |
| | chlorosulphuric acid | VNM 60 % |
| 28.07 | Sulphuric acid; oleum | CTSH |
| | | or |
| | | VNM 60 % |
| 28.09 | Diphosphorus pentaoxide; | CTSH |
| | phosphoric acid; | or |
| | polyphosphoric acids, | VNM 60 % |
| | whether or not chemically | |
| | defined | |
| 28.11 | Other inorganic acids and | CTSH |
| | other inorganic oxygen | or |
| | compounds of non-metals. | VNM 60 % |
| 28.12 | Halides and halide oxides of | CTSH |
| | non-metals | or |
| | | VNM 60 % |
| 28.15 | Sodium hydroxide (caustic | CTSH |
| | soda); potassium hydroxide | or |
| | (caustic potash); peroxides of | VNM 60 % |
| | sodium or potassium | |
| 28.18 | Artificial corundum, whether | CTSH |
| | or not chemically defined; | or |
| | aluminium oxide; aluminium | VNM 60 % |
| | hydroxide | |
| 28.25 | Hydrazine and | CTSH |
| | hydroxylamine and their | or |
| | inorganic salts; other | VNM 60 % |
| | inorganic bases; other metal | |
| | oxides, hydroxides and | |
| | peroxides | |
| 28.27 | Chlorides, chloride oxides | CTSH |
| | and chloride hydroxides; | or |
| | bromides and bromide oxides; | VNM 60 % |
| | iodides and iodide oxides. | |
| 28.33 | Sulphates; alums; | CTSH |
| | peroxosulphates | or |
| | (persulphates) | VNM 60 % |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 28.35 | Phosphinates | CTSH |
| | (hypophosphites), | or |
| | phosphonates (phosphites) | VNM 60 % |
| | and phosphates; | |
| | polyphosphates, whether or | |
| | not chemically defined | |
| 28.39 | Silicates; commercial alkali | CTSH |
| | metal silicates | or |
| | | VNM 60 % |
| 28.43 | Colloidal precious metals; | CTSH |
| | inorganic or organic | or |
| | compounds of precious | VNM 60 % |
| | metals, whether or not | |
| | chemically defined; | |
| | amalgams of precious metals | |
| 28.44 | Radioactive chemical | CTSH |
| | elements and radioactive | or |
| | isotopes (including the fissile | VNM 60 % |
| | or fertile chemical elements | |
| | and isotopes) and their | |
| | compounds; mixtures and | |
| | residues containing these | |
| | products. | |
| 28.45 | Isotopes other than those of | CTSH |
| | heading 28.44; compounds, | or |
| | inorganic or organic, of such | VNM 60 % |
| | isotopes, whether or not | |
| | chemically defined. | |
| 28.49 | Carbides, whether or not | CTSH |
| | chemically defined | or |
| | | VNM 60 % |
| 28.53 | Phosphides, whether or not | CTSH |
| | chemically defined, excluding | or |
| | ferrophosphorus; other | VNM 60 % |
| | 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 | |
| ex Chapter 29 | Organic chemicals | CTSH |
| | | or |
| | | VNM 60 % |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 29.13 | Halogenated, sulphonated, | CTSH |
| | nitrated or nitrosated | and |
| | derivatives of products of | VNM 60 % |
| | heading 29.12 | |
| 29.27 | Diazo-, azo- or azoxy- | CTSH |
| | compounds | and |
| | | VNM 60 % |
| Chapter 30 | Pharmaceutical products | CTSH |
| | | or |
| | | VNM 65% |
| Chapter 31 | Fertilisers | |
| 31.01 | Animal or vegetable | CTH |
| | fertilisers, whether or not | or |
| | mixed together or chemically | VNM 65% |
| | treated; fertilisers produced | |
| | by the mixing or chemical | |
| | treatment of animal or | |
| | vegetable products | |
| 31.02 | Mineral or chemical | CTH |
| | fertilisers, nitrogenous | or |
| | | VNM 60% |
| 31.03 | Mineral or chemical | CTSH |
| | fertilisers, phosphatic | and |
| | | VNM 60% |
| 31.04 | Mineral or chemical | CTH |
| | fertilisers, potassic | or |
| | | VNM 60% |
| 31.05 | Mineral or chemical fertilisers | CTH |
| | containing two or three of the | or |
| | fertilising elements nitrogen, | VNM 65% |
| | phosphorus and potassium; | |
| | other fertilisers; goods of this | |
| | Chapter in tablets or similar | |
| | forms or in packages of a | |
| | gross weight not exceeding | |
| | 10 kg | |
| ex Chapter 32 | Tanning or dyeing extracts; | CTSH |
| | tannins and their derivatives; | or |
| | dyes, pigments and other | VNM 60 % |
| | colouring matter; paints and | |
| | varnishes; putty and other | |
| | mastics; inks | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 32.01 | Tanning extracts of vegetable | CTSH |
| | origin; tannins and their salts, | and |
| | ethers, esters and other | VNM 70% |
| | derivatives | |
| 32.02 | Synthetic organic tanning | CTSH |
| | substances; inorganic tanning | and |
| | substances; tanning | VNM 70% |
| | preparations, whether or not | |
| | containing natural tanning | |
| | substances; enzymatic | |
| | preparations for pretanning | |
| 32.05 | Colour lakes; preparations as | CTSH |
| | specified in Note 3 to this | and |
| | Chapter based on colour lakes | VNM 70% |
| ex Chapter 33 | Essential oils and resinoids; | CTH |
| | perfumery, cosmetic or toilet | |
| | preparations | |
| 33.01 | Essential oils (terpeneless or | CTH |
| | not), including concretes and | or |
| | absolutes; resinoids; extracted | VNM 60% |
| | 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 | |
| 33.02 | Mixtures of odoriferous | CTH |
| | substances and mixtures | or |
| | (including alcoholic | VNM 60% |
| | 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 | |
| ex Chapter 34 | Soap, organic surface-active | CTH |
| | agents, washing preparations, | |
| | lubricating preparations, | |
| | artificial waxes, prepared | |
| | waxes, polishing or scouring | |
| | preparations, candles and | |
| | similar articles, modelling | |
| | pastes, "dental waxes" and | |
| | dental preparations with a | |
| | basis of plaster | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 34.02 | Organic surface-active agents | CTH |
| | (other than soap); surface- | or |
| | active preparations, washing | VNM 60 % |
| | preparations (including | |
| | auxiliary washing | |
| | preparations) and cleaning | |
| | preparations, whether or not | |
| | containing soap, other than | |
| | those of heading 34.01 | |
| 34.03 | Lubricating preparations | CTH |
| | (including cutting-oil | or |
| | preparations, bolt or nut | VNM 60 % |
| | 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 | |
| ex Chapter 35 | Albuminoidal substances; | CTSH |
| | modified starches; glues; | or |
| | enzymes | VNM 60 % |
| 35.01 | Casein, caseinates and other | CTSH |
| | casein derivatives; casein | and |
| | glues | VNM 60% |
| ex Chapter 36 | Explosives; pyrotechnic | CTSH |
| | products; matches; | or |
| | pyrophoric alloys; certain | VNM 60 % |
| | combustible preparations | |
| 36.05 | Matches, other than | CTSH |
| | pyrotechnic articles of | and |
| | heading 36.04 | VNM 60% |
| 36.06 | Ferro-cerium and other | CTSH |
| | pyrophoric alloys in all | and |
| | forms; articles of combustible | VNM 60% |
| | materials as specified in Note | |
| | 2 to this Chapter | |
| Chapter 37 | Photographic or | CTSH |
| | cinematographic goods | and |
| | | VNM 60% |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| ex Chapter 38 | Miscellaneous chemical | CTSH |
| | products | or |
| | | VNM 60 % |
| 38.03 | Tall oil, whether or not | CTSH |
| | refined | and |
| | | VNM 60% |
| 38.05 | Gum, wood or sulphate | CTSH |
| | turpentine and other terpenic | and |
| | oils produced by the | VNM 60% |
| | 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 | |
| 38.06 | Rosin and resin acids, and | CTSH |
| | derivatives thereof; rosin | and |
| | spirit and rosin oils; run gums | VNM 60% |
| 38.07 | Wood tar; wood tar oils; | CTSH |
| | wood creosote; wood | and |
| | naphtha; vegetable pitch; | VNM 60% |
| | brewers' pitch and similar | |
| | preparations based on rosin, | |
| | resin acids or on vegetable | |
| | pitch | |
| 38.13 | Preparations and charges for | CTSH |
| | fire-extinguishers; charged | and |
| | fire-extinguishing grenades | VNM 60% |
| 38.17 | Mixed alkylbenzenes and | CTSH |
| | mixed alkylnaphthalenes, | and |
| | other than those of heading | VNM 60% |
| | 27.07 or 29.02 | |
| 38.23 | Industrial monocarboxylic | CTSH |
| | fatty acids; acid oils from | and |
| | refining; industrial fatty | VNM 60% |
| | alcohols | |
| 38.26 | Biodiesel and mixtures | CTSH |
| | thereof, not containing or | and |
| | containing less than 70 % by | VNM 60% |
| | weight of petroleum oils or | |
| | oils obtained from bituminous | |
| | minerals | |
| 38.27 | Mixtures containing | CTSH |
| | halogenated derivatives of | and |
| | methane, ethane or propane, | VNM 60% |
| | not elsewhere specified or | |
| | included | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| ex Chapter 39 | Plastics and articles thereof | CTSH |
| | | or |
| | | VNM 60% |
| 39.15 | Waste, parings and scrap, of | WO |
| | plastics | |
| ex Chapter 40 | Rubber and articles thereof | CTH |
| | | and |
| | | VNM 60% |
| 40.01 | Natural rubber | WO |
| 40.02 | Synthetic rubber and factice | CTH |
| | derived from oils, in primary | or |
| | forms or in plates, sheets or | VNM 60% |
| | strip; mixtures of any product | |
| | of heading 40.01 with any | |
| | product of this heading, in | |
| | primary forms or in plates, | |
| | sheets or strip | |
| 40.05 | Compounded rubber, | CTH |
| | unvulcanised, in primary | or |
| | forms or in plates, sheets or | VNM 60% |
| | strip | |
| 40.08 | Plates, sheets, strip, rods and | CTH |
| | profile shapes, of vulcanised | or |
| | rubber other than hard rubber | VNM 60% |
| 40.09 | Tubes, pipes and hoses, of | CTH |
| | vulcanised rubber other than | or |
| | hard rubber, with or without | VNM 60% |
| | their fittings (for example, | |
| | joints, elbows, flanges) | |
| 40.10 | Conveyor or transmission | CTH |
| | belts or belting, of vulcanised | or |
| | rubber | VNM 60% |
| 40.11 | New pneumatic tyres, of | CTH |
| | rubber | or |
| | | VNM 60% |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 40.14 | Hygienic or pharmaceutical | CTH |
| | articles (including teats), of | |
| | vulcanised rubber other than | |
| | hard rubber, with or without | |
| | fittings of hard rubber | |
| 40.15 | Articles of apparel and | CTH |
| | clothing accessories | |
| | (including gloves, mittens and | |
| | mitts), for all purposes, of | |
| | vulcanised rubber other than | |
| | hard rubber | |
| 40.16 | Other articles of vulcanised | CTH |
| | rubber other than hard rubber | or |
| | | VNM 60% |
| ex Chapter 41 | Raw hides and skins (other | CTSH |
| | than furskins) and leather | and |
| | | VNM 60% |
| 41.07 | Leather further prepared after | CTSH |
| | tanning or crusting, including | or |
| | parchment-dressed leather, of | VNM 60% |
| | bovine (including buffalo) or | |
| | equine animals, without hair | |
| | on, whether or not split, other | |
| | than leather of heading 41.14 | |
| 41.13 | Leather further prepared after | CTSH |
| | tanning or crusting, including | or |
| | parchment-dressed leather, of | VNM 60% |
| | other animals, without wool | |
| | or hair on, whether or not | |
| | split, other than leather of | |
| | heading 41.14 | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| ex Chapter 42 | Articles of leather; saddlery | CTSH |
| | and harness; travel goods, | and |
| | handbags and similar | VNM 60% |
| | containers; articles of animal | |
| | gut (other than silk worm gut) | |
| 42.02 | Trunks, suit-cases, vanity- | CTH |
| | 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 with such | |
| | materials or with paper | |
| 42.03 | Articles of apparel and | CTH |
| | clothing accessories, of | |
| | leather or of composition | |
| | leather | |
| 42.05 | Other articles of leather or of | CTH |
| | composition leather | |
| Chapter 43 | Furskins and artificial fur; | CTSH |
| | manufactures thereof | and |
| | | VNM 60% |
| Chapter 44 | Wood and articles of wood; | CTH |
| | wood charcoal | |
| Chapter 45 | Cork and articles of cork | CTSH |
| | | and |
| | | VNM 60% |
| Chapter 46 | Manufactures of straw, of | CTSH |
| | esparto or of other plaiting | and |
| | materials; basketware and | VNM 60% |
| | wickerwork | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| Chapter 47 | Pulp of wood or of other | CTH |
| | fibrous cellulosic material; | |
| | recovered (waste and scrap) | |
| | paper or paperboard | |
| Chapter 48 | Paper and paperboard; | CTH |
| | articles of paper pulp, of | |
| | paper or of paperboard | |
| ex Chapter 49 | Printed books, newspapers, | CTH |
| | pictures and other products of | |
| | the printing industry; | |
| | manuscripts, typescripts and | |
| | plans | |
| 49.03 | Children's picture, drawing or | CTH |
| | colouring books | and |
| | | VNM 60% |
| 49.04 | Music, printed or in | CTH |
| | manuscript, whether or not | and |
| | bound or illustrated | VNM 60% |
| 49.05 | Maps and hydrographic or | CTH |
| | similar charts of all kinds, | and |
| | including atlases, wall maps, | VNM 60% |
| | topographical plans and | |
| | globes, printed | |
| 49.08 | Transfers (decalcomanias) | CTH |
| | | and |
| | | VNM 60% |
| Chapter 50 | Silk | CTSH |
| | | and |
| | | VNM 60% |
| Chapter 51 | Wool, fine or coarse animal | CTSH |
| | hair; horsehair yarn and | and |
| | woven fabric | VNM 60% |
| Chapter 52 | Cotton | CTSH |
| | | and |
| | | VNM 60% |
| Chapter 53 | Other vegetable textile fibres; | CTSH |
| | paper yarn and woven fabrics | and |
| | of paper yarn | VNM 60% |
| Chapter 54 | Man-made filaments; strip | CTSH |
| | and the like of man-made | and |
| | textile materials | VNM 60% |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| Chapter 55 | Man-made staple fibres | CTSH |
| | | and |
| | | VNM 60% |
| Chapter 56 | Wadding, felt and non- | CTSH |
| | wovens; special yarns; twine, | and |
| | cordage, ropes and cables and | VNM 60% |
| | articles thereof | |
| Chapter 57 | Carpets and other textile floor | CTSH |
| | coverings | and |
| | | VNM 60% |
| Chapter 58 | Special woven fabrics; tufted | CTSH |
| | textile fabrics; lace; | and |
| | tapestries; trimmings; | VNM 60% |
| | embroidery | |
| ex Chapter 59 | Impregnated, coated, covered | CTSH |
| | or laminated textile fabrics; | and |
| | textile articles or a kind | VNM 60% |
| | suitable for industrial use | |
| 5903 | Textile fabrics impregnated, | CC |
| | coated, covered or laminated | |
| | with plastics, other than those | |
| | of heading 59.02 | |
| 5910 | Transmission or conveyor | CC |
| | belts or belting, of textile | |
| | material, whether or not | |
| | impregnated, coated, covered | |
| | or laminated with plastics, or | |
| | reinforced with metal or other | |
| | material | |
| 5911 | Textile products and articles, | CC |
| | for technical uses, specified in | |
| | Note 8 to this Chapter | |
| Chapter 60 | Knitted or crocheted fabrics | CTSH |
| | | and |
| | | VNM 60% |
| ex Chapter 61 | Articles of apparel and | CC |
| | clothing accessories, knitted | |
| | or crocheted | |
| 61.01 | Men's or boys' overcoats, car- | CTSH |
| | coats, capes, cloaks, anoraks | and |
| | (including ski-jackets), wind- | VNM 60% |
| | cheaters, wind-jackets and | |
| | similar articles, knitted or | |
| | crocheted, other than those of | |
| | heading 61.03 | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 61.03 | Men's or boys' suits, | CTSH |
| | ensembles, jackets, blazers, | and |
| | trousers, bib and brace | VNM 60% |
| | overalls, breeches and shorts | |
| | (other than swimwear), | |
| | knitted or crocheted | |
| 61.13 | Garments, made up of knitted | CTSH |
| | or crocheted fabrics of | and |
| | heading 59.03, 59.06 or 59.07 | VNM 60% |
| 61.16 | Gloves, mittens and mitts, | CTSH |
| | knitted or crocheted | and |
| | | VNM 60% |
| 61.17 | Other made up clothing | CTSH |
| | accessories, knitted or | and |
| | crocheted; knitted or | VNM 60% |
| | crocheted parts of garments | |
| | or of clothing accessories | |
| ex Chapter 62 | Articles of apparel and | CC |
| | clothing accessories, not | |
| | knitted or crocheted | |
| 62.01 | Men’s or boys’ overcoats, | CTSH |
| | car-coats, capes, cloaks, | and VNM 60% |
| | anoraks (including ski- | |
| | jackets), wind-cheaters, wind- | |
| | jackets and similar articles, | |
| | other than those of heading | |
| | 62.03 | |
| 62.07 | Men's or boys' singlets and | CTSH |
| | other vests, underpants, | and VNM 60% |
| | briefs, nightshirts, pyjamas, | |
| | bathrobes, dressing gowns | |
| | and similar articles | |
| 62.08 | Women's or girls' singlets and | CTSH |
| | other vests, slips, petticoats, | and VNM 60% |
| | briefs, panties, nightdresses, | |
| | pyjamas, negligees, | |
| | bathrobes, dressing gowns | |
| | and similar articles | |
| 62.09 | Babies' garments and clothing | CTSH |
| | accessories | and VNM 60% |
| 62.13 | Handkerchiefs | CTSH |
| | | and VNM 60% |
| 62.16 | Gloves, mittens and mitts | CTSH |
| | | and VNM 60% |
| ex Chapter 63 | Other made-up textile | CC |
| | articles; sets; worn clothing | |
| | and worn textile articles; rags | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 63.01 | Blankets and travelling rugs | CTSH |
| | | and |
| | | VNM 60% |
| 63.04 | Other furnishing articles, | CTSH |
| | excluding those of heading | and |
| | 94.04 | VNM 60% |
| 63.06 | Tarpaulins, awnings and | CTSH |
| | sunblinds; tents (including | and |
| | temporary canopies and | VNM 60% |
| | similar articles); sails for | |
| | boats, sailboards or landcraft; | |
| | camping goods | |
| 63.08 | Sets consisting of woven | CTSH |
| | fabric and yarn, whether or | and |
| | not with accessories, for | VNM 60% |
| | making up into rugs, | |
| | tapestries, embroidered table | |
| | cloths or serviettes, or similar | |
| | textile articles, put up in | |
| | packings for retail sale | |
| 63.10 | Used or new rags, scrap | CTSH |
| | twine, cordage, rope and | and |
| | cables and worn out articles | VNM 60% |
| | of twine, cordage, rope or | |
| | cables, of textile materials | |
| ex Chapter 64 | Footwear, gaiters and the | CTH |
| | like; parts of such articles | |
| 64.03 | Footwear with outer soles of | CTH |
| | rubber, plastics, leather or | or |
| | composition leather and | VNM 60% |
| | uppers of leather | |
| 64.06 | Parts of footwear (including | CC |
| | 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 | |
| Chapter 65 | Headgear and parts thereof | CTSH |
| | | and |
| | | VNM 60% |
| Chapter 66 | Umbrellas, sun umbrellas, | CTSH |
| | walking-sticks, seat-sticks, | and |
| | whips, riding-crops, and parts | VNM 60% |
| | thereof | |
| Chapter 67 | Prepared feathers and down | CTSH |
| | and articles made of feathers | and |
| | or of down; artificial flowers; | VNM 60% |
| | articles of human hair | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| ex Chapter 68 | Articles of stone, plaster, | CTSH |
| | cement, asbestos, mica or | and |
| | similar materials | VNM 60% |
| 68.04 | Millstones, grindstones, | CC |
| | grinding wheels and the like, | or |
| | without frameworks, for | VNM 60% |
| | 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 | |
| 68.05 | Natural or artificial abrasive | CC |
| | powder or grain, on a base of | or |
| | textile material, of paper, of | VNM 60% |
| | paperboard or of other | |
| | materials, whether or not cut | |
| | to shape or sewn or otherwise | |
| | made up | |
| 68.06 | Slag wool, rock wool and | CC |
| | similar mineral wools; | or |
| | exfoliated vermiculite, | VNM 60% |
| | 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 | |
| 68.10 | Articles of cement, of | CC |
| | concrete or of artificial stone, | or |
| | whether or not reinforced | VNM 60% |
| 68.11 | Articles of asbestos-cement, | CC |
| | of cellulose fibre-cement or | or |
| | the like | VNM 60% |
| 68.14 | Worked mica and articles of | CC |
| | mica, including agglomerated | or |
| | or reconstituted mica, | VNM 60% |
| | whether or not on a support of | |
| | paper, paperboard or other | |
| | materials | |
| 68.15 | Articles of stone or of other | CC |
| | mineral substances (including | or |
| | carbon fibres, articles of | VNM 60% |
| | carbon fibres and articles of | |
| | peat), not elsewhere specified | |
| | or included | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| ex Chapter 69 | Ceramic products | CTSH |
| | | and |
| | | VNM 60% |
| 69.09 | Ceramic wares for laboratory, | CC |
| | chemical or other technical | or |
| | uses; ceramic troughs, tubs | VNM 60% |
| | 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 | |
| 69.10 | Ceramic sinks, wash basins, | CC |
| | wash basin pedestals, baths, | or |
| | bidets, water closet pans, | VNM 60% |
| | flushing cisterns, urinals and | |
| | similar sanitary fixtures | |
| ex Chapter 70 | Glass and glassware | CTSH |
| | | and |
| | | VNM 60% |
| 70.04 | Drawn glass and blown glass, | CTH |
| | in sheets, whether or not | or |
| | having an absorbent, | VNM 60% |
| | reflecting or non-reflecting | |
| | layer, but not otherwise | |
| | worked | |
| 70.05 | Float glass and surface | CTH |
| | ground or polished glass, in | or |
| | sheets, whether or not having | VNM 60% |
| | an absorbent, reflecting or | |
| | non-reflecting layer, but not | |
| | otherwise worked | |
| 70.06 | Glass of heading 70.03, 70.04 | CTH |
| | or 70.05, bent, edge-worked, | or |
| | engraved, drilled, enamelled | VNM 60% |
| | or otherwise worked, but not | |
| | framed or fitted with other | |
| | materials | |
| 70.07 | Safety glass, consisting of | CTH |
| | toughened (tempered) or | |
| | laminated glass | |
| 70.08 | Multiple-walled insulating | CTH |
| | units of glass | or |
| | | VNM 60% |
| 70.09 | Glass mirrors, whether or not | CTH |
| | framed, including rear-view | |
| | mirrors | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 70.10 | Carboys, bottles, flasks, jars, | CTH |
| | pots, phials, ampoules and | or |
| | other containers, of glass, of a | VNM 60% |
| | kind used for the conveyance | |
| | or packing of goods; | |
| | preserving jars of glass; | |
| | stoppers, lids and other | |
| | closures, of glass | |
| 70.13 | Glassware of a kind used for | CTH |
| | table, kitchen, toilet, office, | |
| | indoor decoration or similar | |
| | purposes (other than that of | |
| | heading 70.10 or 70.18) | |
| 70.15 | Clock or watch glasses and | CTH |
| | similar glasses, glasses for | or |
| | non-corrective or corrective | VNM 60% |
| | spectacles, curved, bent, | |
| | hollowed or the like, not | |
| | optically worked; hollow | |
| | glass spheres and their | |
| | segments, for the manufacture | |
| | of such glasses | |
| 70.17 | Laboratory, hygienic or | CTH |
| | pharmaceutical glassware, | or |
| | whether or not graduated or | VNM 60% |
| | calibrated | |
| 70.19 | Glass fibres (including glass | CTH |
| | wool) and articles thereof (for | or |
| | example, yarn, rovings, | VNM 60% |
| | woven fabrics) | |
| 70.20 | Other articles of glass | CTH |
| | | or |
| | | VNM 60% |
| ex Chapter 71 | Natural or cultured pearls, | CTH |
| | precious or semi-precious | |
| | stones, precious metals, | |
| | metals clad with precious | |
| | metal, and articles thereof; | |
| | imitation jewellery; coin | |
| 71.02 | Worked diamonds | CTSH |
| | | and |
| | | VNM 94 % |
| 71.03 | Polished precious and semi- | CTSH |
| | precious stones | and |
| | | VNM 80 % |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 71.06 | Silver (including silver plated | CTH, except those of headings 71.06, 71.08 |
| | with gold or platinum), | and 71.10 |
| | unwrought or in semi- | or |
| | manufactured forms, or in | Electrolytic, thermal or chemical separation or fusion |
| | powder form | of precious metals of heading 71.06, 71.08 or 71.10 |
| | | or |
| | | CTSH and in which the value of all non-originating |
| | | materials does not exceed 97 % of the ex-works price |
| | | of the product |
| 71.08 | Gold (including gold plated | CTH, except those of headings 71.06, 71.08 and |
| | with platinum) unwrought or | 71.10 |
| | in semi-manufactured forms, | or |
| | or in powder form | Electrolytic, thermal or chemical separation or fusion |
| | | of precious metals of heading 71.06, 71.08 or 71.10 |
| 71.10 | Platinum, unwrought or in | CTH, except those of headings 71.06, 71.08 |
| | semi-manufactured forms, or | and 71.10 |
| | in powder form | or |
| | | electrolytic, thermal or chemical separation or fusion |
| | | of precious metals of heading 71.06, 71.08 or 71.10 |
| ex 71.13 | Jewellery, goldsmith and | CTH except that of the product and HS 7114-7118 |
| | silversmiths wares and other | |
| | articles | |
| 7113.11 | Jewellery of silver- | CTH except that of the product and HS 7114-7118 |
| | | and |
| | | VNM 98% |
| ex 7113.19 | Plain gold jewellery | CTH except that of the product and HS 7114-7118 |
| | | and |
| | | VNM 96.5 % |
| ex 7113.19 | Studded gold jewellery | CTH except that of the product and HS 7114-7118 |
| | | and |
| | | VNM 94 % for studding with coloured gemstones |
| | | and VNM 93 % for studding with diamonds |
| 7113.20 | Jewellery of base metal clad | CTH except that of the product and HS 7114-7118 |
| | with precious metal | and |
| | | VNM 96.5 % |
| ex 7114.19 | Gold medallions and coins | CTH except that of the product and HS 7113 or |
| | | 7115-7118 |
| | | and |
| | | VNM 98.5% |
| ex 71.14 | Articles of goldsmith or | CTH except that of the product and HS 7113 or |
| | silversmiths wares | 7115-7118 |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 71.18 | Coins | CTSH |
| | | and |
| | | VNM 98.5 % |
| Chapter 72 | Iron and steel | Melt and Pour in the Parties |
| 72.02 | Ferro-alloys | CTSH |
| | | or |
| | | VNM 60% |
| 72.04 | Ferrous waste and scrap; | CTSH |
| | remelting scrap ingots of iron | or |
| | or steel | VNM 60% |
| 72.10 | Flat-rolled products, bars and | Manufacture from ingots, other primary forms or |
| | rods, angles, shapes and | semifinished products of heading No 7206 or 7207 |
| | sections of iron or non-alloy | and |
| | steel | VNM 60% |
| 72.11 | Flat-rolled products of iron or | Manufacture from ingots, other primary forms or |
| | non-alloy steel, of a width of | semifinished products of heading No 7206 or 7207 |
| | less than 600 mm, not clad, | and |
| | plated or coated | VNM 60% |
| 72.12 | Flat-rolled products of iron or | Manufacture from ingots, other primary forms or |
| | non-alloy steel, of a width of | semifinished products of heading No 7206 or 7207 |
| | less than 600 mm, clad, plated | and |
| | or coated | VNM 60% |
| 72.13 | Bars and rods, hot-rolled, in | Manufacture from ingots, other primary forms or |
| | irregularly wound coils, of | semifinished products of heading No 7206 or 7207 |
| | iron or non-alloy steel | and |
| | | VNM 60% |
| 72.14 | Other bars and rods of iron or | Manufacture from ingots, other primary forms or |
| | non-alloy steel, not further | semifinished products of heading No 7206 or 7207 |
| | worked than forged, hot- | and |
| | rolled, hot-drawn or hot- | VNM 60% |
| | extruded, but including those | |
| | twisted after rolling | |
| 72.15 | Other bars and rods of iron or | Manufacture from ingots, other primary forms or |
| | non-alloy steel | semifinished products of heading No 7206 or 7207 |
| | | and |
| | | VNM 60% |
| 72.16 | Angles, shapes and sections | Manufacture from ingots, other primary forms or |
| | of iron or non-alloy steel | semifinished products of heading No 7206 or 7207 |
| | | and |
| | | VNM 60% |
| 72.19 | Flat-rolled products of | Manufacture from ingots or other primary forms of |
| | stainless steel, of a width of | heading No 7218 |
| | 600 mm or more. | and |
| | | VNM 60% |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
| 72.20 | Flat-rolled products of | Manufacture from ingots or other primary forms of |
| | stainless steel, of a width of | heading No 7218 |
| | less than 600 mm | and |
| | | VNM 60% |
| 72.22 | Other bars and rods of | Manufacture from ingots or other primary forms of |
| | stainless steel; angles, shapes | heading No 7218 |
| | and sections of stainless steel | and |
| | | VNM 60% |
| 72.23 | Wire of stainless steel | Manufacture from semifinished materials of heading |
| | | No 7218 |
| | | and |
| | | VNM 60% |
| 72.26 | Flat-rolled products of other | Manufacture from ingots, other primary forms or |
| | alloy steel, of a width of less | semifinished products of heading No 7206, 7207, |
| | than 600 mm | 7218 or 7224 |
| | | and |
| | | VNM 60% |
| 72.27 | Bars and rods, hot-rolled, in | Manufacture from ingots, other primary forms or |
| | irregularly wound coils, of | semifinished products of heading No 7206, 7207, |
| | other alloy steel | 7218 or 7224 |
| | | and |
| | | VNM 60% |
| 72.28 | Other bars and rods of other | Manufacture from ingots, other primary forms or |
| | alloy steel; angles, shapes and | semifinished products of heading No 7206, 7207, |
| | sections, of other alloy steel; | 7218 or 7224 |
| | hollow drill bars and rods, of | and |
| | alloy or non-alloy steel | VNM 60% |
| ex Chapter 73 | Articles of iron or steel | Melt and pour in the Parties |
| 73.01 | Sheet piling of iron or steel, | CTH |
| | whether or not drilled, | and |
| | punched or made from | VNM 60% |
| | assembled elements; welded | |
| | angles, shapes and sections, | |
| | of iron or steel | |
| 73.02 | Railway or tramway track | CTH |
| | construction material of iron | and |
| | or steel, the following : rails, | VNM 60% |
| | 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 | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 73.04 | Tubes, pipes and hollow | CTSH |
| | profiles, seamless, of iron | and |
| | (other than cast iron) or steel | VNM 60% |
| 73.06 | Other tubes, pipes and hollow | CTSH |
| | profiles (for example, open | and |
| | seam or welded, riveted or | VNM 60% |
| | similarly closed), of iron or | |
| | steel | |
| 73.07 | Tube or pipe fittings (for | CTH |
| | example, couplings, elbows, | or |
| | sleeves), of iron or steel | VNM 50 % |
| 73.08 | Structures (excluding | CTH |
| | prefabricated buildings of | or |
| | heading 94.06) and parts of | VNM 50 % |
| | 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 | |
| 73.09 | Reservoirs, tanks, vats and | CTH |
| | similar containers for any | and |
| | material (other than | VNM 60% |
| | compressed or liquefied gas), | |
| | of iron or steel, of a capacity | |
| | exceeding 300 l, whether or | |
| | not lined or heat-insulated, | |
| | but not fitted with mechanical | |
| | or thermal equipment | |
| 73.10 | Tanks, casks, drums, cans, | CTH |
| | boxes and similar containers, | and |
| | for any material (other than | VNM 60% |
| | 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 | |
| 73.12 | Stranded wire, ropes, cables, | CTH |
| | plaited bands, slings and the | or |
| | like, of iron or steel, not | VNM 50 % |
| | electrically insulated | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 73.14 | Cloth (including endless | CTH |
| | bands), grill, netting and | or |
| | fencing, of iron or steel wire; | VNM 50 % |
| | expanded metal of iron or | |
| | steel | |
| 73.15 | Chain and parts thereof, of | CTH |
| | iron or steel | or |
| | | VNM 50 % |
| 73.17 | Nails, tacks, drawing pins, | CTH |
| | corrugated nails, staples | and |
| | (other than those of heading | VNM 60% |
| | 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 | |
| 73.18 | Screws, bolts, nuts, coach | CTH |
| | screws, screw hooks, rivets, | or |
| | cotters, cotter-pins, washers | VNM 50 % |
| | (including spring washers) | |
| | and similar articles, of iron or | |
| | steel | |
| 73.20 | Springs and leaves for | CTH |
| | springs, of iron or steel | or |
| | | VNM 50 % |
| 73.21 | Stoves, ranges, grates, | CTH |
| | cookers (including those with | or |
| | subsidiary boilers for central | VNM 50 % |
| | heating), barbecues, braziers, | |
| | gas-rings, plate warmers and | |
| | similar non-electric domestic | |
| | appliances, and parts thereof, | |
| | of iron or steel | |
| 73.22 | Radiators for central heating, | CTH |
| | not electrically heated, and | and |
| | parts thereof, of iron or steel; | VNM 60% |
| | 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 | |
| 73.24 | Sanitary ware and parts | CTH |
| | thereof, of iron or steel | and |
| | | VNM 60% |
| 73.25 | Other cast articles of iron or | CTH |
| | steel | or |
| | | VNM 50 % |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 73.26 | Other articles of iron or steel | CTH |
| | | or |
| | | VNM 50 % |
| ex Chapter 74 | Copper and articles thereof | CTSH |
| | | and |
| | | VNM 60% |
| 74.03 | -Refined copper | CTH |
| | -Copper alloys and refined | Manufacture from refined copper, unwrought, and |
| | copper containing other | waste and scrap of copper |
| | elements | and |
| | | VNM 70% |
| 74.04 | Copper waste and scrap | CTH |
| 74.07 | Copper bars, rods and profiles | CTH |
| 74.08 | Copper wire | CTH |
| 74.09 | Copper plates, sheets and | CTH |
| | strip, of a thickness exceeding | |
| | 0.15 mm | |
| 74.11 | Copper tubes and pipes | CTH |
| 74.12 | Copper tube or pipe fittings | CTH |
| | (for example, couplings, | |
| | elbows, sleeves) | |
| 74.15 | Nails, tacks, drawing pins, | CTH |
| | 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 | |
| 74.19 | Other articles of copper | CTH |
| ex Chapter 75 | Nickel and articles thereof | CTSH |
| | | and |
| | | VNM 60% |
| 75.02 | Unwrought nickel | CTSH |
| | | or |
| | | VNM 60% |
| 75.05 | Nickel bars, rods, profiles and | CTSH |
| | wire | or |
| | | VNM 60% |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 75.06 | Nickel plates, sheets, strip | CTSH |
| | and foil | or |
| | | VNM 60% |
| 75.07 | Nickel tubes, pipes and tube | CTSH |
| | or pipe fittings (for example, | or |
| | couplings, elbows, sleeves) | VNM 60% |
| 75.08 | Other articles of nickel | CTSH |
| | | or |
| | | VNM 60% |
| ex Chapter 76 | Aluminium and articles | CTH; and |
| | thereof | VNM 50% |
| 7601 | Unwrought aluminium | CTH; |
| | | and |
| | | VNM 50% |
| | | or |
| | | Manufacture by thermal or electrolytic treatment |
| | | from unalloyed aluminium or waste and scrap of |
| | | aluminium |
| 7602 | Aluminium waste and scrap | CTH |
| 76.04 | Aluminium bars, rods and | CTH |
| | profiles | |
| 76.05 | Aluminium wire | CTH |
| 76.06 | Aluminium plates, sheets and | CTH |
| | strip, of a thickness | or |
| | exceeding 0.2 mm | VNM 60% |
| 76.07 | Aluminium foil (whether or | CTH |
| | not printed or backed with | |
| | paper, paperboard, plastics or | |
| | similar backing materials) of | |
| | a thickness (excluding any | |
| | backing) not exceeding 0.2 | |
| | mm | |
| 76.08 | Aluminium tubes and pipes | CTH |
| 76.09 | Aluminium tube or pipe | CTH |
| | fittings (for example, | |
| | couplings, elbows, sleeves) | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 76.10 | Aluminium structures | CTH |
| | (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 | |
| ex 76.16 | Aluminium articles other than | CTH. However, gauze, cloth, grill, netting, fencing, |
| | gauze, cloth, grill, netting, | reinforcing fabric and similar materials (including |
| | fencing, reinforcing fabric | endless bands) of aluminium wire, or expanded |
| | and similar materials | metal of aluminium may be used; |
| | (including endless bands) of | and |
| | aluminium wire, and | VNM 50% |
| | expanded metal of aluminium | |
| Chapter 77 | Reserved for possible future | |
| | use in the HS | |
| Chapter 78 | Lead and articles thereof | CTSH |
| | | and |
| | | VNM 60% |
| ex Chapter 79 | Zinc and articles thereof | CTSH |
| | | and |
| | | VNM 60% |
| 79.07 | Other articles of zinc | CTH |
| | | or |
| | | VNM 60% |
| Chapter 80 | Tin and articles thereof | CTSH |
| | | and |
| | | VNM 60% |
| ex Chapter 81 | Other base metals; cermets; | CTSH |
| | articles thereof | and |
| | | VNM 60% |
| 81.04 | Magnesium and articles | CTSH |
| | thereof, including waste and | |
| | scrap | |
| 81.05 | Cobalt mattes and other | CTSH |
| | intermediate products of | |
| | cobalt metallurgy; cobalt and | |
| | articles thereof, including | |
| | waste and scrap | |
| 81.08 | Titanium and articles thereof, | CTSH |
| | including waste and scrap | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 81.13 | Cermets and articles thereof, | CTSH |
| | including waste and scrap | |
| ex Chapter 82 | Tools, implements, cutlery, | CTSH |
| | spoons and forks, of base | and |
| | metal; parts thereof of base | VNM 60% |
| | metal | |
| 82.01 | Hand tools, the following : | CTH |
| | spades, shovels, mattocks, | or |
| | picks, hoes, forks and rakes; | VNM 60% |
| | 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 | |
| 82.02 | Hand saws; blades for saws | CTH |
| | of all kinds (including | or |
| | slitting, slotting or toothless | VNM 50% |
| | saw blades) | |
| 82.03 | Files, rasps, pliers (including | CTH |
| | cutting pliers), pincers, | or |
| | tweezers, metal cutting | VNM 60% |
| | shears, pipe-cutters, bolt | |
| | croppers, perforating punches | |
| | and similar hand tools | |
| 82.04 | Hand-operated spanners and | CTH |
| | wrenches (including torque | or |
| | meter wrenches but not | VNM 60% |
| | including tap wrenches); | |
| | interchangeable spanner | |
| | sockets, with or without | |
| | handles | |
| 82.05 | Hand tools (including | CTH |
| | glaziers' diamonds), not | |
| | elsewhere specified or | |
| | included; blow lamps; vices, | |
| | clamps and the like, other | |
| | than accessories for and parts | |
| | of, machine-tools or water-jet | |
| | cutting machines; anvils; | |
| | portable forges; hand or | |
| | pedal-operated grinding | |
| | wheels with frameworks | |
| 82.06 | Tools of two or more of the | CTH |
| | headings 82.02 to 82.05, put | or |
| | up in sets for retail sale | VNM 60% |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 82.07 | Interchangeable tools for | CTH |
| | hand tools, whether or not | or |
| | power-operated, or for | VNM 50% |
| | 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 | |
| 82.08 | Knives and cutting blades, for | CTH |
| | machines or for mechanical | or |
| | appliances | VNM 60% |
| 82.09 | Plates, sticks, tips and the like | CTH |
| | for tools, unmounted, of | or |
| | cermets | VNM 60% |
| 82.11 | Knives with cutting blades, | CTH |
| | serrated or not (including | or |
| | pruning knives), other than | VNM 50% |
| | knives of heading 82.08, and | |
| | blades therefor | |
| 82.14 | Other articles of cutlery (for | CTH |
| | example, hair clippers, | or |
| | butchers' or kitchen cleavers, | VNM 60% |
| | choppers and mincing knives, | |
| | paper knives); manicure or | |
| | pedicure sets and instruments | |
| | (including nail files) | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| ex Chapter 83 | Miscellaneous articles of base | CTSH |
| | metal | and |
| | | VNM 60% |
| 83.01 | Padlocks and locks (key, | CTH |
| | combination or electrically | or |
| | operated), of base metal; | VNM 50% |
| | clasps and frames with clasps, | |
| | incorporating locks, of base | |
| | metal; keys for any of the | |
| | foregoing articles, of base | |
| | metal | |
| 83.02 | Base metal mountings, | CTH |
| | fittings and similar articles | or |
| | suitable for furniture, doors, | VNM 50% |
| | 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 | |
| 83.07 | Flexible tubing of base metal, | CTSH |
| | with or without fittings | or |
| | | VNM 50% |
| 83.08 | Clasps, frames with clasps, | CTSH |
| | buckles, buckle-clasps, | or |
| | hooks, eyes, eyelets and the | VNM 50% |
| | like, of base metal, of a kind | |
| | used for clothing or clothing | |
| | accessories, footwear, | |
| | jewellery, wrist-watches, | |
| | books, awnings, leather | |
| | goods, travel goods or | |
| | saddlery or for other made up | |
| | articles; tubular or bifurcated | |
| | rivets, of base metal; beads | |
| | and spangles, of base metal | |
| 83.09 | Stoppers, caps and lids | CTSH |
| | (including crown corks, screw | or |
| | caps and pouring stoppers), | VNM 50% |
| | capsules for bottles, threaded | |
| | bungs, bung covers, seals and | |
| | other packing accessories, of | |
| | base metal | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| ex Chapter 84 | Nuclear reactors, boilers, | CTSH |
| | machinery and mechanical | and |
| | appliances; parts thereof | VNM 60% |
| 84.02 | Steam or other vapour | CTSH |
| | generating boilers (other than | or |
| | central heating hot water | VNM 60% |
| | boilers capable also of | |
| | producing low pressure | |
| | steam); super-heated water | |
| | boilers | |
| 84.03 | Central heating boilers other | CTSH |
| | than those of heading 84.02 | or |
| | | VNM 60% |
| 84.04 | Auxiliary plant for use with | CTSH |
| | boilers of heading 84.02 or | or |
| | 84.03 (for example, | VNM 60% |
| | economisers, super-heaters, | |
| | soot removers, gas | |
| | recoverers); condensers for | |
| | steam or other vapour power | |
| | units | |
| 84.06 | Steam turbines and other | CTSH |
| | vapour turbines | or |
| | | VNM 60% |
| 84.07 | Spark-ignition reciprocating | CTSH |
| | or rotary internal combustion | or |
| | piston engines | VNM 60% |
| 84.08 | Compression-ignition internal | CTSH |
| | combustion piston engines | or |
| | (diesel or semi-diesel | VNM 60% |
| | engines) | |
| 84.09 | Parts suitable for use solely or | CTSH |
| | principally with the engines | or |
| | of heading 84.07 or 84.08 | VNM 60% |
| 84.10 | Hydraulic turbines, water | CTSH |
| | wheels, and regulators | or |
| | therefor | VNM 60% |
| 84.11 | Turbo-jets, turbo-propellers | CTH |
| | and other gas turbines | or |
| | | VNM 60% |
| 84.12 | Other engines and motors | CTSH |
| | | or |
| | | VNM 60% |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 84.13 | Pumps for liquids, whether or | CTH |
| | not fitted with a measuring | or |
| | device; liquid elevators | VNM 60% |
| 84.14 | Air or vacuum pumps, air or | CTH |
| | other gas compressors and | or |
| | fans; ventilating or recycling | VNM 60% |
| | hoods incorporating a fan, | |
| | whether or not fitted with | |
| | filters; gas-tight biological | |
| | safety cabinets, whether or | |
| | not fitted with filters | |
| 84.15 | Air conditioning machines, | CTH |
| | comprising a motor-driven | or |
| | fan and elements for changing | VNM 60% |
| | the temperature and humidity, | |
| | including those machines in | |
| | which the humidity cannot be | |
| | separately regulated | |
| 84.16 | Furnace burners for liquid | CTSH |
| | fuel, for pulverised solid fuel | or |
| | or for gas; mechanical | VNM 60% |
| | stokers, including their | |
| | mechanical grates, | |
| | mechanical ash dischargers | |
| | and similar appliances | |
| 84.17 | Industrial or laboratory | CTSH |
| | furnaces and ovens, including | or |
| | incinerators, non-electric | VNM 60% |
| 84.19 | Machinery, plant or | CTH |
| | laboratory equipment, | or |
| | whether or not electrically | VNM 60% |
| | 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, | |
| | vaporising, condensing or | |
| | cooling, other than machinery | |
| | or plant of a kind used for | |
| | domestic purposes; | |
| | instantaneous or storage | |
| | water heaters, non-electric | |
| 84.20 | Calendering or other rolling | CTSH |
| | machines, other than for | or |
| | metals or glass, and cylinders | VNM 60% |
| | therefor | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 84.21 | Centrifuges, including | CTH |
| | centrifugal dryers; filtering or | or |
| | purifying machinery and | VNM 60% |
| | apparatus, for liquids or gases | |
| 84.22 | Dish washing machines; | CTSH |
| | machinery for cleaning or | or |
| | drying bottles or other | VNM 60% |
| | 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 | |
| 84.24 | Mechanical appliances | CTSH |
| | (whether or not hand- | or |
| | operated) for projecting, | VNM 60% |
| | 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 | |
| 84.26 | Ships' derricks; cranes, | CTSH |
| | including cable cranes; | or |
| | mobile lifting frames, straddle | VNM 60% |
| | carriers and works trucks | |
| | fitted with a crane | |
| 84.27 | Fork-lift trucks; other works | CTSH |
| | trucks fitted with lifting or | or |
| | handling equipment | VNM 60% |
| 84.28 | Other lifting, handling, | CTSH |
| | loading or unloading | or |
| | machinery (for example, lifts, | VNM 60% |
| | escalators, conveyors, | |
| | teleferics) | |
| 84.29 | Self-propelled bulldozers, | CTSH |
| | angledozers, graders, | or |
| | levellers, scrapers, | VNM 60% |
| | mechanical shovels, | |
| | excavators, shovel loaders, | |
| | tamping machines and road | |
| | rollers | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 84.30 | Other moving, grading, | CTSH |
| | levelling, scraping, | or |
| | excavating, tamping, | VNM 60% |
| | compacting, extracting or | |
| | boring machinery, for earth, | |
| | minerals or ores; pile-drivers | |
| | and pile-extractors; snow- | |
| | ploughs and snowblowers | |
| 84.31 | Parts suitable for use solely or | CTSH |
| | principally with the | or |
| | machinery of headings 84.25 | VNM 60% |
| | to 84.30 | |
| 84.32 | Agricultural, horticultural or | CTSH |
| | forestry machinery for soil | or |
| | preparation or cultivation; | VNM 60% |
| | lawn or sports-ground rollers | |
| 84.34 | Milking machines and dairy | CTSH |
| | machinery | or |
| | | VNM 60% |
| 84.35 | Presses, crushers and similar | CTSH |
| | machinery used in the | or |
| | manufacture of wine, cider, | VNM 60% |
| | fruit juices or similar | |
| | beverages | |
| 84.37 | Machines for cleaning, | CTSH |
| | sorting or grading seed, grain | or |
| | or dried leguminous | VNM 60% |
| | vegetables; machinery used in | |
| | the milling industry or for the | |
| | working of cereals or dried | |
| | leguminous vegetables, other | |
| | than farm-type machinery | |
| 84.38 | Machinery, not specified or | CTSH |
| | included elsewhere in this | or |
| | Chapter, for the industrial | VNM 60% |
| | preparation or manufacture of | |
| | food or drink, other than | |
| | machinery for the extraction | |
| | or preparation of animal or | |
| | fixed vegetable or microbial | |
| | fats or oils | |
| 84.39 | Machinery for making pulp of | CTH |
| | fibrous cellulosic material or | or |
| | for making or finishing paper | VNM 60% |
| | or paperboard | |
| 84.40 | Book-binding machinery, | CTSH |
| | including book-sewing | or |
| | machines | VNM 60% |
| 84.41 | Other machinery for making | CTSH |
| | up paper pulp, paper or | or |
| | paperboard, including cutting | VNM 60% |
| | machines of all kinds | |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 84.42 | Machinery, apparatus and | CTSH |
| | equipment (other than the | or |
| | machines of headings 84.56 | VNM 60% |
| | to 84.65) for preparing or | |
| | making plates, cylinders or | |
| | other printing components; | |
| | plates, cylinders and other | |
| | printing components; plates, | |
| | cylinders and lithographic | |
| | stones, prepared for printing | |
| | purposes (for example, | |
| | planed, grained or polished) | |
| 84.43 | Printing machinery used for | CTH |
| | printing by means of plates, | or |
| | cylinders and other printing | VNM 50% |
| | components of heading 84.42; | |
| | other printers, copying | |
| | machines and facsimile | |
| | machines, whether or not | |
| | combined; parts and | |
| | accessories thereof | |
| 84.44 | Machines for extruding, | CTH |
| | drawing, texturing or cutting | or |
| | man-made textile materials | VNM 50% |
| 84.45 | Machines for preparing | CTH |
| | textile fibres; spinning, | or |
| | doubling or twisting | VNM 50% |
| | 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 | |
| 84.46 | Weaving machines (looms) | CTSH |
| | | or |
| | | VNM 60% |
+-----------+-----------------------------------+---------------------------------------------------+
| HS Code | Description of product | Working or processing, carried out on non- |
| 2022 | | originating materials, which confers originating |
| | | status |
+-----------+-----------------------------------+---------------------------------------------------+
| (1) | (2) | (3) |
+-----------+-----------------------------------+---------------------------------------------------+
| 84.47 | Knitting machines, stitch- | CTSH |
| | bonding machines and | or |
| | machines for making gimped | VNM 60% |
| | yarn, tulle, lace, embroidery, | |
| | trimmings, braid or net and | |
| | machines for tufting | |
| 84.48 | Auxiliary machinery for use | CTH |
| | with machines of heading | or |
| | 84.44, 84.45, 84.46 or 84.47 | VNM 50% |
| | (for example, dobbies, | |
| | Jacquards, automatic stop | |
| | motions, shuttle changing | |
| | mechanisms);