DECISION

ON IMPORT TAX RATES APPLICABLE TO IMPORT GOODS OF LAO ORIGIN

THE FINANCE MINISTER

Pursuant to the Export Tax and Import Tax Law and the Laws Amending and Supplementing the Export Tax and Import Tax Law;
Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies; and Decree No. 77/2003/ND-CP of July 1, 2003, defining the tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the Prime Minister's directions in the Government Office's Official Letter No. 4672/VPCP-QHQT of August 19, 2005; and the written agreement between the Trade Ministry of the Socialist Republic of Vietnam and the Trade Ministry of the Lao People's Democratic Republic on commodity items eligible for preferential import tax rates provided for by Vietnam and Laos;
At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To promulgate together with this Decision the following lists:

1. List I: The list of commodities eligible for 50% reduction of the particularly preferential tax rates specified in Vietnam's List of commodities and tax rates for implementation of the ASEAN's Common Effective Preferential Tariffs for the 2003-2006 period, which is promulgated together with the Government's Decree No. 78/2003/ND-CP of July 1, 2003, and amending and supplementing decrees. For commodities not on the CEPT list, the 50% reduction of the MFN preferential tax rates specified in Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariffs as well as amending and supplementing decisions shall apply.

For commodity items on List I, if the CEPT tax rates applicable to them are higher than the MFN tax rates specified in the current Preferential Import Tariffs, the 50% reduction of the MFN tax rates shall apply.

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Article 2.- Imports originating from the Lao People's Democratic Republic and not on the two lists mentioned in Article 1 of this Decision shall enjoy the import tax rate of 0% (zero percent).

Article 3.- Imports eligible for application of the import tax rates specified in Section 1, Articles 1 and 2 above must satisfy the following conditions:

- Having certificates of origin (C/O) from the Lao People's Democratic Republic (according to the Regulation promulgated together with the Trade Minister's Decision No. 0865/QD-BTM of June 29, 2004, on grant of certificates of origin of goods, and documents on additional guidance);

- Being subject to customs clearance through border-gates specified in the Agreement between the Trade Ministry of the Socialist Republic of Vietnam and the Trade Ministry of the Lao People's Democratic Republic (in Annex I enclosed herewith).

For commodity items subject to quotas (in Annex II enclosed herewith), to enjoy the import tax rates specified in this Decision they must, apart from satisfying the above-said conditions, be imported within the given quotas under the Trade Ministry's guidance. If imported in excess of the given quotas, the 50%-reduced tax rates mentioned in Article 1, for commodity items on List I, or the MFN tax rates, for commodity items subject to other quotas, shall apply.

Article 4.- This Decision takes effect 15 days after its publication in "CONG BAO" and applies to import declarations registered with the customs offices as from September 1, 2005.

FOR THE MINISTER
VICE MINISTER




Truong Chi Trung

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LIST I

LIST OF IMPORTS ELIGIBLE FOR 50% REDUCTION OF IMPORT TAX RATES UNDER THE VIETNAM-LAOS PREFERENTIAL PROGRAM
(Promulgated together with the Finance Minister's Decision No. 60/2005/QD-BTC of August 31, 2005)

Heading/
Subheading

Description of commodities

0207

Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen

0207.11.00

- - Not cut in pieces, fresh or chilled

0207.12.00

...

...

...

0207.13.00

- - Cut pieces and offal, fresh or chilled

0207.14.10

- - - Wings

0207.14.20

- - - Thighs

0207.14.30

- - - Livers

0207.14.90

...

...

...

0207.26.00

- - Cut pieces and offal, fresh or chilled

0207.27.10

- - - Livers

0207.27.90

- - - Other

0407

Birds' eggs and poultry eggs, in shell, fresh, preserved or cooked

0407.00.91

...

...

...

0407.00.92

- - Ducks' eggs

0407.00.99

- - Other

1006

Rice

1006.10.90

- - Other

1006.20.10

...

...

...

1006.20.90

- - Other

1006.30.11

- - -Whole (outside the quotas specified in Annex II)

1006.30.12

- - - Not more than 5% broken (outside the quotas specified in Annex II)

1006.30.13

- - -More than 5% but not more than 10% broken (outside the quotas specified in Annex II)

1006.30.14

...

...

...

1006.30.19

- - - Other (outside the quotas specified in Annex II)

1006.30.30

- - Glutinous rice (outside the quotas specified in Annex II)

1006.30.61

- - - Whole (outside the quotas specified in Annex II)

1006.30.62

- - - Not more than 5% broken (outside the quotas specified in Annex II)

1006.30.63

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...

...

1006.30.64

- - - More than 10% but not more than 25% broken (outside the quotas specified in Annex II)

1006.30.69

- - - Other (outside the quotas specified in Annex II)

1701

Cane or beet sugar and chemically pure sucrose, in solid form

1701.11.00

- - Cane sugar

1701.91.00

...

...

...

1701.99.11

- - - - White sugar

1701.99.19

- - - - Other

1701.99.90

- - Other

8407

Spark-ignition reciprocating or rotary internal combustion piston engines

8407.32.21

...

...

...

8407.32.22

- - - - Of a cylinder capacity exceeding 110 cc but not exceeding 125 cc

8409

Parts suitable for use solely or principally with the engines of heading 84.07 or 8408

8409.91.41

- - - - Carburetors and parts thereof

8409.91.42

- - - - Engine blocks, crank cases, cylinder heads and cylinder head covers

8409.91.43

...

...

...

8409.91.44

- - - - Crank cases for motorcycle engines

8409.91.45

- - - - Crank case shells and other shells of aluminum, for motorcycle engines

8409.91.49

- - - - Other

8704

Motor vehicles for transport of goods

8704.21.25

...

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...

8704.31.25

- - - - Vans, pick-up trucks and the like

8704.90.41

- - - - Vans, pick-up trucks and the like

8714

Parts and accessories of vehicles of headings 8711 through 8713

8714.19.20

- - - Clutch assembly

8714.19.30

...

...

...

8714.19.40

- - - Starter system

8714.19.60

- - - Other, for motorcycles of sub-heading 8711.10, 8711.20 or 8711.90 (outside the quotas specified in Annex II)

LIST II

LIST OF IMPORTS INELIGIBLE FOR THE PREFERENTIAL IMPORT TAX RATES UNDER THE VIETNAM-LAOS PREFERENTIAL PROGRAM
(Promulgated together with the Finance Minister's Decision No. 60/2005/QD-BTC of August 31, 2005)

Heading/
Subheading

Description of commodities

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Other oil seeds and oleaginous fruits, whether or not broken

1207.91.00

- - Opium seeds

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products 

1302.11.10

- - - From pulvis opii

1302.11.90

- - - Other

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Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liquors and other spirituous beverages

2208.20.10

- - Brandy of an alcoholic strength by volume not exceeding 46% vol

2208.20.20

- - Brandy of an alcoholic strength by volume exceeding 46% vol

2208.20.30

- - Other, of an alcoholic strength by volume not exceeding 46% vol

2208.20.40

- - Other, of an alcoholic strength by volume exceeding 46% vol

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...

...

- - Of an alcoholic strength by volume not exceeding 46% vol

2208.30.20

- - Of an alcoholic strength by volume exceeding 46% vol

2208.40.10

- - Of an alcoholic strength by volume not exceeding 46% vol

2208.40.20

- - Of an alcoholic strength by volume exceeding 46% vol

2208.50.10

- - Of an alcoholic strength by volume not exceeding 46% vol

...

...

...

- - Of an alcoholic strength by volume exceeding 46% vol

2208.60.10

- - Of an alcoholic strength by volume not exceeding 46% vol

2208.60.20

- - Of an alcoholic strength by volume exceeding 46% vol

2208.70.10

- - Of an alcoholic strength by volume not exceeding 57% vol

2208.70.20

- - Of an alcoholic strength by volume exceeding 57% vol

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...

- - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol

2208.90.20

- - Medicated samsu of an alcoholic strength by volume exceeding 40% vol

2208.90.30

- - Other medicated samsu of an alcoholic strength by volume not exceeding 40% vol

2208.90.40

- - Other medicated samsu of an alcoholic strength by volume exceeding 40% vol

2208.90.50

- - Arrack and pineapple spirit of an alcoholic strength by volume not exceeding 40% vol

...

...

...

- - Arrack and pineapple spirit of an alcoholic strength by volume exceeding 40% vol

2208.90.70

- - Bitters and similar beverages of an alcoholic strength by volume not exceeding 57% vol

2208.90.80

- - Bitters and similar beverages of an alcoholic strength by volume exceeding 57% vol

2208.90.90

- - Other

2401

Unprocessed tobacco; tobacco refuse

...

...

...

- - Other, flue-cured

2401.10.90

- - Other, not flue-cured

2401.20.20

- - Virginia type, not flue-cured

2401.20.30

- - Oriental type

2401.20.50

- - Other, flue-cured

...

...

...

- - Other, not flue-cured

2401.30.90

- - Other

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes

2402.10.00

- Cigars, cheroots and cigarettes, of tobacco

2402.20.10

- - Beedies

...

...

...

- - Other

2402.90.10

- - Cigars, cheroots and cigarettes, of tobacco substitutes

2402.90.20

- - Cigarettes, of tobacco substitutes

2403

Other processed tobacco and processed tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences

2403.10.11

- - - Blended tobacco

...

...

...

- - - Other

2403.10.21

- - - Blended tobacco

2403.10.29

- - - Other

2403.10.90

- - Other

2403.91.00

- - "Homogenized" or "reconstituted" tobacco

...

...

...

- - - Tobacco extracts and essences

2403.99.30

- - - Processed tobacco substitutes

2403.99.40

- - - Snuff

2403.99.50

- - - Non-smoking tobacco, including chewing or mouth-holding tobacco

2403.99.60

- - - Ang-hoon

...

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...

- - - Other

2709

Petroleum oils and oils obtained from bituminous minerals, crude

2709.00.20

- Condensate

2710

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, waste oils

2710.11.11

- - - Motor spirit, premium leaded

...

...

...

- - - Motor spirit, premium unleaded

2710.11.13

- - - Motor spirit, regular leaded

2710.11.14

- - - Motor spirit, regular unleaded

2710.11.15

- - - Other motor spirit, leaded

2710.11.16

- - - Other motor spirit, unleaded

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...

- - - Aviation spirit

2710.11.18

- - - Tetrapropylene

2710.11.21

- - - White spirit

2710.11.22

- - - Low aromatic solvents containing by weight less than 1% aromatic content

2710.11.23

- - - Other solvents

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...

- - - Naphtha, reformate and other preparations for preparing spirits

2710.11.25

- - - Other light oils

2710.11.29

- - - Other

2710.19.11

- - - - Lamp kerosene

2710.19.12

- - - - Other kerosene, including vaporizing oils

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...

- - - - Aviation turbine fuel (jet fuel), having a flash point of not less than 23^o C

2710.19.14

- - - - Aviation turbine fuel (jet fuel), having a flash point of less than 23^o C

2710.19.15

- - - - Normal paraffin

2710.19.19

- - - - Other medium oils and preparations

2710.19.21

- - - - Topped crude oils

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...

- - - - Carbon black feedstock oil

2710.19.23

- - - - Lubricating oil basestock

2710.19.24

- - - - Lubricating oils for aircraft engines

2710.19.25

- - - - Other lubricating oils

2710.19.26

- - - - Lubricating greases

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...

- - - - Hydraulic brake fluid

2710.19.28

- - - - Oil for transformers or circuit breakers

2710.19.31

- - - - High-speed diesel fuel

2710.19.32

- - - - Other diesel oils

2710.19.33

- - - - Other fuels

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...

- - - - Other

2710.91.00

- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

2710.99.00

- - Other

3006

Pharmaceutical goods specified in Note 4 to this Chapter

3006.80.00

- Waste phamaceuticals

...

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Fireworks, flares, rain rockets, fog flares and other pyrotechnic articles

3604.10.10

- - Fireworks

3604.10.90

- - Other

3604.90.20

- - Miniature pyrotechnic munitions and percussion caps for toys

3604.90.90

- - Other

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Residual products of the chemical or allied industries, not elsewhere specified or included; urban garbage; sewage sludge; other wastes specified in Note 6 to this Chapter

3825.10.00

- Urban garbage

3825.20.00

- Sewage sludge

3825.30.00

- Clinical garbage

3825.41.00

- - Halogenated

...

...

...

- - Other

3825.50.00

- Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids

3825.61.00

- - Mainly containing organic constituents

3825.69.00

- - Other

3825.90.00

- Other

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Used or retreaded pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber

4012.11.00

- - Of a kind used for motor cars (including passenger cars with luggage compartments and racing cars)

4012.12.10

- - - Of a width not exceeding 450 mm

4012.12.90

- - - Other + C126

4012.13.00

- - - Of a kind used for aircraft

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...

- - Of a kind used for motorcycles

4012.19.20

- - - Of a kind used for bicycles

4012.19.30

- - - Of a kind used for earth-moving machinery

4012.19.40

- - - Of a kind used for other vehicles of Chapter 87

4012.19.90

- - - Other

...

...

...

- - - Of a kind used for motor cars (including passenger cars with luggage compartments and racing cars)

4012.20.21

- - - Of a width not exceeding 450 mm

4012.20.29

- - - Other

4012.20.31

- - - Suitable for retreading

4012.20.39

- - - Other

...

...

...

- - Of a kind used for motorcycles

4012.20.50

- - Of a kind used for bicycles

4012.20.60

- - Of a kind used for earth-moving machinery

4012.20.70

- - Of a kind used other vehicles of Chapter 87

4012.20.90

- - Other

...

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...

- - - Solid tires not exceeding 100 mm in external diameter

4012.90.02

- - - Solid tires exceeding 100 mm but not exceeding 250 mm in external  diameter

4012.90.03

- - - Solid tires exceeding 250 mm in external diameter, of a width not exceeding 450 mm, for use for vehicles of heading 8709

4012.90.04

- - - Other solid tires exceeding 250 mm in external diameter, of a width not exceeding 450 mm

4012.90.05

- - - Solid tires exceeding 250 mm in external diameter, of a width exceeding 450 mm, for use for vehicles of heading 8709

...

...

...

- - - Other solid tires exceeding 250 mm in external diameter, of a width exceeding 450 mm

4012.90.11

- - - Cushion tires of a width not exceeding 450 mm

4012.90.12

- - - Cushion tires of a width exceeding 450 mm

4012.90.21

- - - Solid tires not exceeding 100 mm in external diameter

4012.90.22

- - - Solid tires exceeding 100 mm but not exceeding 250 mm in external diameter

...

...

...

- - - Solid tires exceeding 250 mm in external diameter, of a width not exceeding 450 mm

4012.90.24

- - - Solid tires exceeding 250 mm in external diameter, of a width exceeding 450 mm

4012.90.31

- - - Cushion tires of a width not exceeding 450 mm

4012.90.32

- - - Cushion tires of a width exceeding 450 mm

4012.90.41

- - - Solid tires not exceeding 100 mm in external diameter

...

...

...

- - - Solid tires exceeding 100 mm but not exceeding 250 mm in external diameter

4012.90.43

- - - Solid tires exceeding 250 mm in external diameter, of a width not exceeding 450 mm

4012.90.44

- - - Solid tires exceeding 250 mm in external diameter, of a width exceeding 450 mm

4012.90.51

- - - Cushion tires of a width not exceeding 450 mm

4012.90.52

- - - Cushion tires of a width exceeding 450 mm

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...

...

- - Buffed tires

4012.90.70

- - Replaceable tire treads of a width not exceeding 450 mm

4012.90.80

- - Tire flaps

4012.90.90

- - Other

8525

Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras

...

...

...

- - Internet enabled hand-phones

8525.20.30

- - Internet enabled cellular phones

8525.20.80

- - Other cellular phones

8702

Motor vehicles for the transport of ten or more persons, including the driver

8702.10.06

- - - - - Of a gross vehicle weight not exceeding 5 tons

...

...

...

- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons

8702.10.08

- - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 18 tons

8702.10.09

- - - - - Of a gross vehicle weight exceeding 18 tons but not exceeding 24 tons

8702.10.10

- - - - - Of a gross vehicle weight exceeding 24 tons

8702.10.15

- - - - - Of a gross vehicle weight not exceeding 5 tons

...

...

...

- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons

8702.10.17

- - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 24 tons

8702.10.18

- - - - - Of a gross vehicle weight exceeding 24 tons

8702.10.26

- - - - - Of a gross vehicle weight not exceeding 5 tons

8702.10.27

- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons

...

...

...

- - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 18 tons

8702.10.31

- - - - - Of a gross vehicle weight exceeding 18 tons but not exceeding 24 tons

8702.10.32

- - - - - Of a gross vehicle weight exceeding 24 tons

8702.10.37

- - - - - Of a gross vehicle weight not exceeding 5 tons

8702.10.38

- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons

...

...

...

- - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 24 tons

8702.10.40

- - - - - Of a gross vehicle weight exceeding 24 tons

8702.90.12

- - - - CBU/Other

8702.90.22

- - - - CBU/Other

8702.90.32

- - - - CBU/Other

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...

- - - - CBU/Other

8703

Motor cars and other motor vehicles designed principally for the transport of persons (other than those of heading 87.02), including station wagons and racing cars

8703.21.32

- - - - CBU/Other

8703.21.42

- - - - Four wheel drive vehicles, CBU/Other

8703.21.44

- - - - Other

...

...

...

- - - - Four wheel drive vehicles, CBU/Other

8703.21.54

- - - - Motor cars (including station wagons, sport cars and racing cars), CBU/Other

8703.21.56

- - - - Other

8703.22.20

- - - Motor-homes

8703.22.52

- - - - CBU/Other

...

...

...

- - - - Four wheel drive vehicles, CBU/Other

8703.22.64

- - - - Other

8703.22.72

- - - - Four wheel drive vehicles, CBU/Other

8703.22.74

- - - - Motor cars (including station wagons, sport cars and racing cars), CBU/Other

8703.22.76

- - - - Other

...

...

...

- - - - Motor-homes

8703.23.21

- - - - - Of a cylinder capacity of under 1,800 cc

8703.23.22

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

8703.23.23

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

8703.23.24

- - - - - Of a cylinder capacity of 2,500 cc or more

...

...

...

- - - - - Of a cylinder capacity of under 1,800 cc

8703.23.32

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

8703.23.33

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

8703.23.34

- - - - - Of a cylinder capacity of 2,500 cc or more

8703.23.41

- - - - - Of a cylinder capacity of under 1,800 cc

...

...

...

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

8703.23.43

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

8703.23.44

- - - - - Of a cylinder capacity of 2,500 cc or more

8703.23.51

- - - - - Of a cylinder capacity of under 1,800 cc

8703.23.52

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

...

...

...

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

8703.23.54

- - - - - Of a cylinder capacity of 2,500 cc or more

8703.23.61

- - - - - Of a cylinder capacity of under 1,800 cc

8703.23.62

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

8703.23.63

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

...

...

...

- - - - - Of a cylinder capacity of 2,500 cc or more

8703.23.71

- - - - - Of a cylinder capacity of under 1,800 cc

8703.23.72

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

8703.23.73

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

8703.23.74

- - - - - Of a cylinder capacity of 2,500 cc or more

...

...

...

- - - - Motor-homes

8703.24.22

- - - - - CBU/Other

8703.24.32

- - - - - Four wheel drive vehicles, CBU/Other

8703.24.34

- - - - - Other

8703.24.42

- - - - - Four wheel drive vehicles, CBU/Other

...

...

...

- - - - - Motor cars (including station wagons, sport cars and racing cars), CBU/Other

8703.24.46

- - - - - Other

8703.24.52

- - - - Motor-homes

8703.24.62

- - - - - CBU/Other

8703.24.72

- - - - - Four wheel drive vehicles, CBU/Other

...

...

...

- - - - - Other

8703.24.82

- - - - - Four wheel drive vehicles, CBU/Other

8703.24.84

- - - - - Motor cars (including station wagons, sport cars and racing cars), CBU/Other

8703.24.86

- - - - - Other

8703.31.20

- - - Motor-homes

...

...

...

- - - - - Brand-new

8703.31.53

- - - - - Used

8703.31.62

- - - - Four wheel drive vehicles, CBU/Other

8703.31.64

- - - - Other

8703.31.72

- - - - Four wheel drive vehicles, CBU/Other

...

...

...

- - - - Brand-new motor cars (including station wagons, sport cars and racing cars), CBU/Other

8703.31.75

- - - - Used motor cars (including station wagons, sport cars and racing cars), CBU/Other

8703.31.77

- - - - Other

8703.32.12

- - - Motor-homes

8703.32.23

- - - - - Brand-new

...

...

...

- - - - - Used, of a cylinder capacity of under 1,800 cc

8703.32.25

- - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc

8703.32.26

- - - - - Used, of a cylinder capacity of 2,000 cc or more

8703.32.34

- - - - - Used, of a cylinder capacity of under 1,800 cc

8703.32.35

- - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc

...

...

...

- - - - - Used, of a cylinder capacity of 2,000 cc or more

8703.32.44

- - - - - Used, of a cylinder capacity of under 1,800 cc

8703.32.45

- - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc

8703.32.46

- - - - - Used, of a cylinder capacity of 2,000 cc or more

8703.32.53

- - - - - - Brand-new

...

...

...

- - - - - - Used, of a cylinder capacity of under 1,800 cc

8703.32.55

- - - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc

8703.32.56

- - - - - - Used, of a cylinder capacity of 2,000 cc or more

8703.32.64

- - - - - - Used, of a cylinder capacity of under 1,800 cc

8703.32.65

- - - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc

...

...

...

- - - - - - Used, of a cylinder capacity of 2,000 cc or more

8703.32.74

- - - - - - Used, of a cylinder capacity of under 1,800 cc

8703.32.75

- - - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc

8703.32.76

- - - - - - Used, of a cylinder capacity of 2,000 cc or more

8703.33.12

- - - - - Motor-homes

...

...

...

- - - - - CBU/Other, brand-new

8703.33.23

- - - - - CBU/Other, used

8703.33.25

- - - - - Four wheel drive vehicles, CBU/Other

8703.33.27

- - - - - Other

8703.33.29

- - - - - Four wheel drive vehicles, CBU/Other

...

...

...

- - - - - Brand-new motor cars (including station wagons, sport cars and racing cars), CBU/Other

8703.33.32

- - - - - Used motor cars (including station wagons, sport cars and racing cars), CBU/Other

8703.33.34

- - - - - Other

8703.33.42

- - - - Motor-homes

8703.33.52

- - - - - CBU/Other, brand-new

...

...

...

- - - - - CBU/Other, used

8703.33.55

- - - - - Four wheel drive vehicles, CBU/Other

8703.33.57

- - - - - Other

8703.33.59

- - - - - Four wheel drive vehicles, CBU/Other

8703.33.62

- - - - - Brand-new motor cars (including station wagons, sport cars and racing cars), CBU/Other

...

...

...

- - - - - Used motor cars (including station wagons, sport cars and racing cars), CBU/Other

8703.33.65

- - - - - Other

8703.33.72

- - - - Motor-homes

8703.33.82

- - - - - CBU/Other, brand-new

8703.33.83

- - - - - CBU/Other, used

...

...

...

- - - - - Four wheel drive vehicles, CBU/Other

8703.33.87

- - - - - Other

8703.33.89

- - - - - Four wheel drive vehicles, CBU/Other

8703.33.92

- - - - - Brand-new motor cars (including station wagons, sport cars and racing cars), CBU/Other

8703.33.93

- - - - - Used motor cars (including station wagons, sport cars and racing cars), CBU/Other

...

...

...

- - Motor-homes

8703.90.21

- - - Electric-powered

8703.90.26

- - - - - Of a cylinder capacity of under 1,800 cc

8703.90.27

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

8703.90.28

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

...

...

...

- - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc

8703.90.32

- - - - - Of a cylinder capacity of 3,000 cc or more

8703.90.37

- - - - - Of a cylinder capacity of under 1,800 cc

8703.90.38

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

8703.90.41

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

...

...

...

- - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc

8703.90.43

- - - - - Of a cylinder capacity of 3,000 cc or more

8703.90.48

- - - - - Of a cylinder capacity of under 1,800 cc

8703.90.51

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

8703.90.52

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

...

...

...

- - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc

8703.90.54

- - - - - Of a cylinder capacity of 3,000 cc or more

8703.90.61

- - - - Electric-powered

8703.90.66

- - - - - Of a cylinder capacity of under 1,800 cc

8703.90.67

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

...

...

...

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

8703.90.71

- - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc

8703.90.72

- - - - - Of a cylinder capacity of 3,000 cc or more

8703.90.77

- - - - - Of a cylinder capacity of under 1,800 cc

8703.90.78

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

...

...

...

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

8703.90.82

- - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc

8703.90.83

- - - - - Of a cylinder capacity of 3,000 cc or more

8703.90.88

- - - - - Of a cylinder capacity of under 1,800 cc

8703.90.91

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

...

...

...

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

8703.90.93

- - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc

8703.90.94

- - - - - Of a cylinder capacity of 3,000 cc or more

8711

Motorcycles (including mopeds) and bicycles fitted with an auxiliary motor, with or without side-cars; side-cars

8711.10.10

- - Mopeds

...

...

...

- - - Scooters

8711.10.22

- - - Other motorcycles, with or without side-cars

8711.10.29

- - - Other

8711.10.31

- - - Scooters

8711.10.32

- - - Other motorcycles, with or without side-cars

...

...

...

- - - Other

8711.20.10

- - Mopeds

8711.20.20

- - Cross-country motorcycles

8711.20.31

- - - Scooters

8711.20.32

- - - Other motorcycles, with or without side-cars

...

...

...

- - - Other

8711.20.44

- - - Scooters

8711.20.45

- - - Other motorcycles, with or without side-cars

8711.20.46

- - - Other

8711.20.47

- - - Scooters

...

...

...

- - - Other motorcycles, with or without side-cars

8711.20.49

- - - Other

8711.20.51

- - - Scooters

8711.20.52

- - - Other motorcycles, with or without side-cars

8711.20.53

- - - Other

...

...

...

- - - Scooters

8711.20.55

- - - Other motorcycles, with or without side-cars

8711.20.56

- - - Other

8711.90.91

- - - - Of a capacity not exceeding 200 cc

8711.90.95

- - - - Of a capacity not exceeding 200 cc

...

...

...

Other firearms and similar devices which operate by the firing of an explosive charge (for example, sport shot-guns and riffles, muzzle-loading firearms, very pistols and other devices designed to project only flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)

9303.20.10

- - Hunting shot-guns

9303.30.10

- - Hunting riffles

9304

Other weapons (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07

9304.00.10

- Air guns, of a weight not exceeding 7 kg

...

...

...

Parts and accessories of weapons under headings 93.01 thru 93.04

9305.21.10

- - - Of hunting shot-guns of a weight not exceeding 7 kg

9305.29.10

- - - Of hunting shot-guns of a weight not exceeding 7 kg

9305.99.90

- - - Other

9307.00.00

Swords, cutlasses, bayonets, lance and similar weapons and parts thereof and scabbards and sheaths

...

...

...

ANNEX 1

(Promulgated together with the Finance Minister's Decision No. 60/2005/QD-BTC of August 31, 2005)

1. Pairs of international border-gates:

1.1. Na Meo (Thanh Hoa) – Namsoye (Houaphane)

1.2. Nam Can (Nghe An) – Namcan (Xieng Khoang)

1.3. Cau Treo (Ha Tinh) – Namphouao (Bolikhamsay)

1.4. Cha Lo (Quang Binh) – Naphouao (Khammoune)

1.5. Lao Bao (Quang Tri) – Den Savane (Savannakhet)

2. Pairs of national border-gates:

...

...

...

2.2. Chieng Khuong (Son La) – Ban Dan (Houaphane)

2.3. Long Sap (Son La) – Pa Hang (Houaphane)

2.4. La Lay (Thua Thien – Hue) – La Lay (Salavane)

2.5. Bo Y (Kon Tum) – Phu Cua (Attopeu)

3. Pairs of provincial-level bordergates already permitted by the Trade Ministry of the Socialist Republic of Vietnam and the Trade Ministry of the Lao People's Democratic Republic for customs clearance of exports and imports

3.1. Ten Tan (Thanh Hoa) – Som Vang (Houaphane)

3.2. Thanh Thuy (Nghe An) – Nam On (Bolikhamsay)

3.3. Ka Roong (Quang Binh) – Noong Ma (Khammoune)

...

...

...

(Promulgated together with the Finance Minister's Decision No. 60/2005/QD-BTC of August 31, 2005)

Ordinal number

Name of commodity

HS code

Quantity

Unit

...

...

...

2006

2007 onward

1

Tobacco, not stemmed, Virginia type, flue-cured

2401.10.10

Ton

Total quantity of commodities numbered 1 thru 5 is 1,500 tons

Total quantity of commodities numbered 1 thru 5 is 3,000 tons

To be agreed upon  by the two parties later

...

...

...

Tobacco, not stemmed, Virginia type, not flue-cured

2401.10.20

-

3

Tobacco, partly or wholly stemmed, Virginia type, flue-cured

2401.20.10

...

...

...

4

Tobacco, partly or wholly stemmed, Burley type

2401.20.40

-

...

...

...

5

Tobacco stems

2401.30.10

-