AJCEP

DONG NAI CUSTOMS Cng vn c p nh t lc 14h00 ngy 26/03/2012
B TI CHNH
S: 20/2012/TT-BTC
CNG HO X HI CH NGHA VIT NAM
c lp - T do - Hnh phc
H Ni, ngy 15 thng 02 nm 2012
THNG T
V vic ban hnh Biu thu nhp khu u i c bit ca Vit Nam
thc hin Hip nh i tc kinh t ton din ASEAN-Nht Bn
giai on 2012-2015
Cn c Lut thu xut khu, thu nhp khu s 45/2005/QH11 ngy 14

thng 06 nm 2005;
Cn c Ngh nh s 87/2010/N-CP ngy 13 thng 8 nm 2010 ca
Chnh ph quy nh chi tit thi hnh Lut thu xut khu, thu nhp khu s
45/2005/QH11 ngy 14 thng 6 nm 2005;
Cn c Ngh nh s 118/2008/N-CP ngy 27 thng 11 thng 2008 ca
Chnh ph v chc nng, nhim v, quyn hn v c cu t chc ca B Ti
chnh;
Thc hin Hip nh i tc Kinh t ton din gia Hip hi cc quc
gia ng Nam (vit tt l ASEAN) v Nht Bn k ngy 03 thng 4 nm
2008 ti Bru-ny a-ru-sa-lam, ngy 07 thng 4 nm 2008 ti Cam-pu-chia,
ngy 31 thng 3 nm 2008 ti In--ne-xia-a, ngy 04 thng 4 nm 2008 ti
Lo, ngy 14 thng 4 nm 2008 ti Ma-lay-xi-a, ngy 10 thng 4 nm 2008 ti
My-an-ma, ngy 02 thng 4 nm 2008 ti Phi-lp-pin, ngy 26 thng 3 nm
2008 ti Sing-ga-po, ngy 11 thng 4 nm 2008 ti Thi-lan, ngy 01 thng 4
nm 2008 ti Vit Nam, v ngy 28 thng 3 nm 2008 ti Nht Bn, v c
Th tng Chnh ph Nc cng ho x hi ch ngha Vit Nam ph duyt
ti cng vn s 1346/TTg-QHQT ngy 15 thng 8 nm 2008;
B Ti chnh ban hnh Thng t v Biu thu nhp khu u i c bit
ca Vit Nam thc hin Hip nh i tc kinh t ton din ASEAN-Nht
Bn nh sau:
iu 1: Ban hnh km theo Thng t ny Biu thu nhp khu u i
c bit ca Vit Nam thc hin Hip nh i tc kinh t ton din
ASEAN-Nht Bn giai on 2012-2015 (thu sut p dng vit tt l thu
sut AJCEP).
+ Ct M hng v ct M t hng ha, c xy dng trn c s
AHTN 2012 v phn loi theo cp 8 s;
+ Ct Thu sut AJCEP (%): mc thu sut p dng cho cc giai

on khc nhau, bao gm:
- 01/4/2012-31/3/2013: thu sut p dng t ngy 01 thng 4 nm 2012
n ngy 31 thng 3 nm 2013;
n ngy 31 thng 3 nm 2014;
n ngy 31 thng 3 nm 2015.
iu 2: Hng ha nhp khu c p dng thu sut AJCEP phi
p ng cc iu kin sau:
1) Thuc Biu thu nhp khu u i c bit ban hnh km theo
Thng t ny.
2) c nhp khu t cc nc l thnh vin ca Hip nh i tc
kinh t ton din ASEAN-Nht Bn, bao gm cc nc sau:
- Bru-ny a-ru-sa-lam;
- Vng quc Cm-pu-chia;
- Cng ho In--n-xi-a;
- Cng ho dn ch nhn dn Lo;
- Ma-lay-xi-a;
- Lin bang My-an-ma;
- Cng ho Phi-lp-pin;
- Cng ho Sing-ga-po;
- Vng quc Thi Lan;
- Nht Bn;
- Cng ho X hi Ch ngha Vit Nam (Hng ha t khu phi thu
quan nhp khu vo th trng trong nc).
3) c vn chuyn trc tip t nc xut khu, quy nh ti khon (2)
iu ny, n Vit Nam, theo quy nh ca B Cng Thng;
4) Tha mn cc quy nh v xut x hng ha Vit Nam-Nht Bn, c
Giy chng nhn xut x hng ha Vit Nam-Nht Bn (vit tt l C/O Mu
AJ) theo quy nh ca B Cng Thng.
iu 3: Thng t ny c hiu lc k t ngy 01 thng 4 nm 2012 v
thay th Thng t s 83/2009/TT-BTC ngy 28/4/2009 ca B trng B Ti
chnh v vic ban hnh Biu thu nhp khu u i c bit ca Vit Nam
2
thc hin Hip nh i tc kinh t ton din ASEAN-Nht Bn giai on

2008-2012./.
Ni nhn:
- Th tng v cc Ph Th tng Chnh ph;
- Vn phng Trung ng v cc Ban ca ng;
- Vn phng Quc hi;
- Vn phng Ch tch nc;
- Vn phng Chnh ph;
- Vin kim st NDTC, Ta n NDTC;
- Kim ton Nh nc;
- Vn phng BCTW v phng, chng tham
nhng;
- Cc B, C quan ngang B, C quan thuc
Chnh ph;
- Phng Thng mi v Cng nghip Vit Nam
- UBND tnh, thnh ph trc thuc TW;
- Cc Kim tra Vn bn-B T php;
- Cc n v thuc v trc thuc B Ti chnh;
- Cc Hi quan tnh, lin tnh, thnh ph;
- Cng bo;
- Website Chnh ph, Website B Ti chnh;
- Lu: VT, V HTQT.
Ngu n: Website B Ti chnh
KT. B TRNG
TH TRNG
( k)
Trng Ch Trung
BIU THU NHP KHU U I C BIT CA VIT NAM THC HIN

HIP NH I TC KINH T TON DIN ASEAN - NHT BN GIAI ON 2012-2015
(Ban hnh km theo Thng t s 20/2012/TT-BTC ngy 15/2/2012 ca B trng B Ti chnh)
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Chng 1 - ng vt sng
01.01
0101
0101
0101
0101
0101
0101
21
29
30
30
30
90
00
00
10
90
00
01.02
0102
0102
0102
0102
21 00
29
29 10
29 90
0102
0102
0102
0102
0102
31
39
90
90
90
00
00
10
90
Nga, la, la sng.

- Nga:
- - Loi thun chng nhn ging
- - Loi khc
- La:
- - Loi khc
- Loi khc
ng vt sng h tru b.
- Gia sc:
- - Loi khc:
- - - Gia sc c (k c b c)
- - - Loi khc
- Tru:
- - Loi khc
- Loi khc:
- - Loi khc
01.03
Ln sng.
0103 10 00 - Loi thun chng nhn ging
- Loi khc:
0103 91 00 - - Trng lng di 50 kg
0103 92 00 - - Trng lng t 50 kg tr ln
01.04
0104
0104
0104
0104
0104
0104
01.05
10
10
10
20
20
20
10
90
10
90
Cu, d sng.
- Cu:
- - Loi khc
- D:
- - Loi khc
Gia cm sng, gm cc loi g thuc loi Gallus
domesticus, vt, ngan, ngng, g ty v g li.
0
5
0
5
0
5
0
5
5
0
5
5
0
5
5
5
5
5
5
5
5
0
5
0
5
0
5
0
5
0
5
0
5
5
5
5
5
5
5
0
5
0
5
0
5
0
5
0
5
0
5
M hng
M t hng ho
0105
0105
0105
0105
0105
0105
0105
0105
0105
0105
0105
0105
0105
0105
0105
11
11
11
12
12
12
13
13
13
14
14
14
15
15
15
0105
0105
0105
94
94 10
94 40
0105
0105
0105
0105
0105
0105
0105
94
94
99
99
99
99
99
10
90
10
90
10
90
10
90
10
90
91
99
10
20
30
40
01.06
0106
0106
11 00
12 00
0106
0106
0106
0106
13
14
19
20
0106
0106
31 00
32 00
0106
33 00
00
00
00
00
- Loi trng lng khng qu 185 g:

- - G thuc loi Gallus domesticus:
- - - nhn ging
- - - Loi khc
- - G ty:
- - - nhn ging
- - - Loi khc
- - Vt, ngan:
- - - nhn ging
- - - Loi khc
- - Ngng:
- - - nhn ging
- - - Loi khc
- - G li:
- - - G li nhn ging
- - - Loi khc
- Loi khc:
- - G thuc loi Gallus domesticus:
- - - nhn ging, tr g chi
- - - G chi
- - - Loi khc:
- - - - Trng lng khng qu 2 kg
- - - - Loi khc
- - Loi khc:
- - - Vt, ngan nhn ging
- - - Vt, ngan loi khc
- - - Ngng, g ty v g li nhn ging
- - - Ngng, g ty v g li loi khc
ng vt sng khc.
- ng vt c v:
- - B ng vt linh trng
- - C voi, c nc heo v c heo (ng vt c v thuc
b c voi Cetacea); ln bin v c nc (ng vt c
v thuc b Sirenia); hi cu, s t bin v hi m
(ng vt c v thuc phn b Pinnipedia)
- - Lc v h lc (Camelidae)
- - Th
- - Loi khc
- Loi b st (k c rn v ra)
- Cc loi chim:
- - Chim sn mi
- - Vt (k c vt ln chu M, vt nh ui di, vt
ui di v vt c mo)
- - iu; iu c (Dromaius novaehollandiae)
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
5
0
5
0
5
0
5
0
5
0
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
0
5
0
5
5
5
5
5
5
5
0
5
0
5
0
5
0
5
0
5
0
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
M hng
0106
M t hng ho
1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
02.01
Tht ca ng vt h tru b, ti hoc p lnh.
0201 10 00 - Tht c con v na con khng u
0201 20 00 - Tht pha c xng khc
0201 30 00 - Tht lc khng xng
14
14
14
13
13
13
11
11
11
02.02
Tht ca ng vt h tru b, ng lnh.
0202 10 00 - Tht c con v na con khng u
0202 20 00 - Tht pha c xng khc
0202 30 00 - Tht lc khng xng
14
14
14
13
13
13
11
11
11
21
21
19
19
17
17
21
19
17
0203
0203
19 00 - - Loi khc
- ng lnh:
21 00 - - Tht c con v na con khng u
22 00 - - Tht mng, tht vai v cc mnh ca chng, c xng
21
21
19
19
17
17
0203
29 00 - - Loi khc
21
19
17
5
5
5
5
5
5
5
5
4
4
4
4
5
5
5
5
5
5
5
5
4
4
4
4
0106
0106
0106
39 00 - - Loi khc
- Cn trng:
41 00 - - Cc loi ong
49 00 - - Loi khc
90 00 - Loi khc
Thu sut AJCEP (%)
Chng 2 - Tht v ph phm dng tht n c sau

git m
02.03
0203
0203
0203
Tht ln, ti, p lnh hoc ng lnh.

- Ti hoc p lnh:
11 00 - - Tht c con v na con khng u
02.04
Tht cu hoc d, ti, p lnh hoc ng lnh.
0204 10 00 - Tht cu non c con v na con khng u, ti hoc
p lnh
- Tht cu khc, ti hoc p lnh:
0204 21 00 - - Tht c con v na con khng u
0204 22 00 - - Tht pha c xng khc
0204 23 00 - - Tht lc khng xng
0204 30 00 - Tht cu non, c con v na con khng u, ng lnh
0204
0204
0204
0204
41
42
43
50
00
00
00
00
- Tht cu khc, ng lnh:

- - Tht c con v na con khng u
- - Tht pha c xng khc
- - Tht lc khng xng
- Tht d
M hng
0205
M t hng ho
00 00 Tht nga, la, la, ti, p lnh hoc ng lnh.
02.06
0206
10 00
0206
0206
0206
0206
21
22
29
30
00
00
00
00
0206
0206
0206
0206
41
49
80
90
00
00
00
00
02.07
Ph phm n c sau git m ca ln, ng vt h

tru b, cu, d, nga, la, la, ti, p lnh hoc
ng lnh.
- Ca ng vt h tru b, ti hoc p lnh
- Ca ng vt h tru b, ng lnh:
- - Li
- - Gan
- - Loi khc
- Ca ln, ti hoc p lnh
- Ca ln, ng lnh:
- - Gan
- - Loi khc
- Loi khc, ti hoc p lnh
- Loi khc, ng lnh
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
8
8
8
8
7
7
7
7
5
5
5
5
8
8
5
5
7
7
5
5
5
5
4
4
14
14
14
13
13
13
11
11
11
14
14
14
13
13
13
11
11
11
14
13
11
14
13
11
14
14
14
13
13
13
11
11
11
14
13
11
14
13
11
14
13
11
Tht v ph phm n c sau git m, ca gia cm

thuc nhm 01.05, ti, p lnh hoc ng lnh.
0207
0207
0207
11 00
12 00
13 00
0207
0207
0207
0207
14
14 10
14 20
14 30
0207
14 91
0207
14 99
0207
0207
0207
24 00
25 00
26 00
0207
0207
27
27 10
0207
27 91
0207
27 99
- Ca g thuc loi Gallus Domesticus:

- - Cha cht mnh, ti hoc p lnh
- - Cha cht mnh, ng lnh
- - cht mnh v ph phm sau git m, ti hoc
p lnh
- - cht mnh v ph phm sau git m, ng lnh:
- - - Cnh
- - - i
- - - Gan
- - - Loi khc:
- - - - Tht c lc hoc tch khi xng bng
phng php c hc
- - - - Loi khc
- Ca g ty:
- - cht mnh v ph phm sau git m, ti hoc
p lnh
- - cht mnh v ph phm sau git m, ng lnh:
- - - Gan
- - - Loi khc:
- - - - Tht c lc hoc tch khi xng bng
phng php c hc
- - - - Loi khc
M hng
M t hng ho
0207
0207
0207
0207
0207
41
42
43
44
45
00
00
00
00
00
0207
0207
0207
0207
0207
0207
51
52
53
54
55
60
00
00
00
00
00
00
02.08
- Ca vt, ngan:
- - Gan bo, ti hoc p lnh
- - Loi khc, ti hoc p lnh
- - Loi khc, ng lnh
- Ca ngng:
- - Gan bo, ti hoc p lnh
- - Loi khc, ti hoc p lnh
- - Loi khc, ng lnh
- Ca g li
Tht khc v ph phm dng tht n c sau git
m ca ng vt khc, ti, p lnh hoc ng
lnh.
- Ca th
- Ca b ng vt linh trng
- Ca c voi, c nc heo v c heo (ng vt c v
thuc b c voi Cetacea); ca ln bin v c nc
(ng vt c v thuc b Sirenia); ca hi cu, s t
bin v hi m (ng vt c v thuc phn b
Pinnipedia):
- - Ca c voi, c nc heo v c heo (ng vt c v
thuc b c voi Cetacea); Ca ln bin v c nc
(ng vt c v thuc b Sirenia)
- - Loi khc
- Ca loi b st (k c rn v ra)
- Ca lc v h lc (Camelidae)
- Loi khc:
- - i ch
- - Loi khc
0208
0208
0208
10 00
30 00
40
0208
40 10
0208
0208
0208
0208
0208
0208
40
50
60
90
90
90
02.09
M ln, khng dnh nc v m gia cm, cha nu

chy hoc chit sut cch khc, ti, p lnh, ng
lnh, mui, ngm nc mui, lm kh hoc hun
khi.
10 00 - Ca ln
90 00 - Loi khc
0209
0209
02.10
90
00
00
10
90
Tht v ph phm dng tht n c sau git m,

mui, ngm nc mui, lm kh hoc hun khi; bt
mn v bt th n c lm t tht hoc ph phm
dng tht sau git m.
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
14
8
8
8
13
13
7
7
7
11
11
5
5
5
14
14
8
8
8
8
13
13
7
7
7
7
11
11
5
5
5
5
5
5
5
5
4
4
5
5
5
5
5
5
4
4
4
5
5
5
5
4
4
14
14
13
13
11
11
M hng
0210
0210
0210
0210
0210
0210
0210
0210
0210
0210
0210
0210
0210
0210
0210
M t hng ho
- Tht ln:
12 00 - - Tht di v cc mnh ca chng
19
- - Loi khc:
19 30 - - - Tht ln mui xng khi hoc tht mng khng
xng
19 90 - - - Loi khc
20 00 - Tht ng vt h tru b
- Loi khc, k c bt mn v bt th n c lm t
tht hoc ph phm dng tht sau git m:
91 00 - - Ca b ng vt linh trng
92
- - Ca c voi, c nc heo v c heo (ng vt c v
thuc b Cetacea); ca ln bin v c nc (ng vt
c v thuc b Sirenia); ca hi cu, s t bin v hi
m (ng vt c v thuc phn b Pinnipedia):
92 10 - - - Ca c voi, c nc heo v c heo (ng vt c v
thuc b Cetacea); Ca ln bin v c nc (ng vt
c v thuc b Sirenia)
92 90 - - - Loi khc
93 00 - - Ca loi b st (k c rn v ra)
99
- - Loi khc:
99 10 - - - Tht g thi ming c lm kh ng lnh
99 20 - - - Da ln kh
99 90 - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
14
13
11
14
13
11
14
14
13
13
11
11
14
13
11
14
13
11
14
14
13
13
11
11
14
14
14
13
13
13
11
11
11
14
13
11
21
21
21
21
21
21
19
19
19
19
19
19
17
17
17
17
17
17
14
21
13
19
11
17
Chng 3 - C v ng vt gip xc, ng vt thn

mm v ng vt thu sinh khng xng sng khc
03.01
0301
0301
11
11 10
0301
0301
0301
0301
0301
0301
0301
0301
0301
11
11
11
11
11
11
19
19
19
91
92
93
94
95
99
10
90
C sng.
- C cnh:
- - C nc ngt:
- - - C bt
- - - Loi khc:
- - - - C chp Koi (Cyprinus carpio)
- - - - C vng (Carassius auratus)
- - - - C chi Thi Lan (Beta splendens)
- - - - C tai tng da beo (Astronotus ocellatus)
- - - - C rng (Scleropages formosus)
- - - - Loi khc
- - Loi khc:
- - - C bt
- - - Loi khc
- C sng khc:
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0301
91 00 - - C hi vn (c hi nc ngt) (Salmo trutta,

Oncorhynchus mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita, Oncorhynchus gilae,
Oncorhynchus apache v Oncorhynchus chrysogaster)
21
19
17
0301
0301
92 00 - - C chnh (Anguilla spp.)

93
- - C chp (Cyprinus carpio, Carassius carassius,
Ctenopharyngodon idellus, Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon piceus):
93 10 - - - nhn ging, tr c bt
93 90 - - - Loi khc
94 00 - - C ng vy xanh i Ty Dng v Thi Bnh
Dng (Thunnus thynnus, Thunnus orientalis)
95 00 - - C ng vy xanh phng nam (Thunnus maccoyii)
99
- - Loi khc:
- - - C bt mng bin hoc c bt lapu lapu:
99 11 - - - - nhn ging
99 19 - - - - Loi khc
- - - C bt loi khc:
99 21 - - - - nhn ging
99 29 - - - - Loi khc
- - - C bin khc:
99 31 - - - - C mng bin nhn ging
99 39 - - - - Loi khc
99 40 - - - C nc ngt khc
21
19
17
0
21
0
0
19
0
0
17
0
21
19
17
0
21
0
19
0
17
0
21
0
19
0
17
21
21
0
19
19
0
17
17
0
21
19
17
21
19
17
21
19
17
21
19
17
0301
0301
0301
0301
0301
0301
0301
0301
0301
0301
0301
0301
03.02
0302
0302
0302
0302
C, ti hoc p lnh, tr phi-l c (fillets) v cc

loi tht c khc thuc nhm 03.04.
- C hi, tr gan, s v bc trng c:
13 00 - - C hi Thi Bnh Dng (Oncorhynchus nerka,
Oncorhynchus gorbuscha, Oncorhynchus keta,
Oncorhynchus tschawytscha, Oncorhynchus kisutch,
Oncorhynchus masou v Oncorhynchus rhodurus)
14 00 - - C hi i Ty Dng (Salmo salar) v c hi sng
a-nup (Hucho Hucho)
19 00 - - Loi khc
- C dt (Pleuronectidae, Bothidae, Cynoglossidae,
Soleidae, Scophthalmidae v Citharidae), tr gan, s v
bc trng c:
10
M hng
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
M t hng ho
21 00 - - C bn li nga (Halibut) (Reinhardtius

hippoglossoides, Hippoglossus hippoglossus,
Hippoglossus stenolepis)
22 00 - - C bn sao (Pleuronectes platessa)
23 00 - - C bn sole (Solea spp.)
24 00 - - C bn Turbot (Psetta maxima)
29 00 - - Loi khc
- C ng (thuc ging Thunus), c ng vn hoc c ng
bng c sc (Euthynnus (Katsuwonus) pelamis), tr
gan, s v bc trng c:
31 00 - - C ng trng hoc vy di (Thunnus alalunga)
32 00 - - C ng vy vng (Thunnus albacares)
33 00 - - C ng vn hoc c ng bng c sc
34 00 - - C ng mt to (Thunnus obesus)
36 00 - - C ng vy xanh phng Nam (Thunnus maccoyii)
39 00 - - Loi khc
- C trch (Clupea harengus, Clupea pallasii), c cm
(c trng) (Engraulis spp.), c Sc-in (Sardina
pilchardus, Sardinops spp.), c Sc-in nhit i
(Sardinella spp.), c trch k hoc c trch cm
(Sprattus sprattus), c thu (Scomber scombrus,
Scomber australasicus, Scomber japonicus), c sng v
c ng (Trachurus spp.), c gi (Rachycentron
canadum) v c kim (Xiphias gladius), tr gan, s v
bc trng c:
41 00 - - C trch (Clupea harengus, Clupea pallasii)
42 00 - - C cm (c trng) (Engraulis spp.)
43 00 - - C Sc-in (Sardina pilchardus, Sardinops spp.), c
Sc- in nhit i (Sardinella spp.), c trch k hoc c
trch cm (Sprattus sprattus)
44 00 - - C thu (Scomber scombrus, Scomber australasicus,
Scomber japonicus)
45 00 - - C sng v c ng (Trachurus spp.)
46 00 - - C gi (Rachycentron canadum)
47 00 - - C kim (Xiphias gladius)
- H c Bregmacerotidae, Euclichthyidae, Gadidae,
Macrouridae, Melanonidae, Merlucciidae, Moridae v
Muraenolepididae, tr gan, s v bc trng c:
51 00 - - C tuyt (Gadus morhua, Gadus ogac, Gadus
macrocephalus)
52 00 - - C tuyt chm en (Melanogrammus aeglefinus)
53 00 - - C tuyt en (Pollachius virens)
54 00 - - C tuyt Meluc (Merluccius spp., Urophycis spp.)
11
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
21
21
21
19
19
19
19
17
17
17
17
21
21
21
21
21
19
19
19
19
19
17
17
17
17
17
21
21
19
19
17
17
21
21
21
19
19
19
17
17
17
21
19
17
21
21
21
19
19
19
17
17
17
21
19
17
21
21
21
19
19
19
17
17
17
M hng
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
M t hng ho
55 00 - - C Minh Thi (Pollack Alaska) (Theragra

chalcogramma)
56 00 - - C tuyt xanh (Micromesistius poutassou,
Micromesistius australis)
59 00 - - Loi khc
- C r phi (Oreochromis spp.), c da trn (Pangasius
spp., Silurus spp., Clarias spp., Ictalurus spp.), c chp
(Cyprinus carpio, Carassius Carassius,
Cirrhinus spp., Mylopharyngodon piceus), c chnh
(Anguilla spp.), c r sng Nile (Lates niloticus) v c
u rn (Channa spp.), tr gan, s v bc trng c:
71 00 - - C r phi (Oreochromis spp.)
72
- - C da trn (Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.):
72 10 - - - C basa (Pangasius pangasius)
72 90 - - - Loi khc
73
- - C chp (Cyprinus carpio, Carassius carassius,
Cirrhinus spp., Mylopharyngodon piceus):
73 10 - - - C Mrigal (Cirrhinus cirrhosus)
73 90 - - - Loi khc
74 00 - - C chnh (Anguilla spp.)
79 00 - - Loi khc
- Loi c khc, tr gan, s v bc trng c:
81 00 - - C nhm gc v c mp khc
82 00 - - C ui (Rajidae)
83 00 - - C rng ca (Dissostichus spp.)
84 00 - - C si (Dicentrarchus spp.)
85 00 - - C trp bin (Sparidae)
- - Loi khc:
- - - C bin:
89 12 - - - - C bin nh Chu M vy di (Pentaprion
longimanus)
89 13 - - - - C bin n tht u ging thn ln, mi t
(Trachinocephalus myops)
89 14 - - - - C h savalai (Lepturacanthus savala), c
Belanger (Johnius belangerii), c Reeve (Chrysochir
aureus) v c mt to (Pennahia anea)
89 15 - - - - C thu n (Rastrelliger kanagurta) v c thu
o (Rastrelliger faughni)
89 16 - - - - C sng, c ui in (Megalaspis cordyla), c
ao chm (Drepane punctata) v c nhng ln
(Sphyraena barracuda)
12
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
19
17
21
19
17
21
19
17
21
21
19
19
17
17
21
21
21
21
19
19
19
19
17
17
17
17
21
21
21
21
21
19
19
19
19
19
17
17
17
17
17
21
19
17
21
19
17
21
19
17
21
19
17
21
19
17
M hng
0302
0302
0302
0302
0302
0302
0302
0302
0302
0302
M t hng ho
89 17 - - - - C chim trng (Pampus argenteus) v c chim

en (Parastromatus niger)
89 18 - - - - C hng bc (Lutjanus argentimaculatus)
89 19 - - - - Loi khc
- - - Loi khc:
89 22 - - - - C rohu (Labeo rohita), c catla (Catla catla) v
c dm (Puntius chola)
89 24 - - - - C nc ngt da rn h Anabantidae
(Trichogaster pectoralis)
89 26 - - - - C nh n (Polynemus indicus) v c so
(pomadasys argenteus)
89 27 - - - - C trch dy mnh Hisla (Tenualosa ilisha)
89 28 - - - - C leo (Wallago attu) v c da trn sng loi ln
(Sperata seenghala)
89 29 - - - - Loi khc
90 00 - Gan, s v bc trng c
03.03
C, ng lnh, tr phi-l c (fillets) v cc loi tht

khc thuc nhm 03.04.
- C hi, tr gan, s v bc trng c:
- - C hi (Oncorhynchus nerka)
- - C hi Thi Bnh Dng khc (Oncorhynchus
gorbuscha, Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus kisutch, Oncorhynchus
masou v Oncorhynchus rhodurus)
- - C hi i Ty Dng (Salmo salar) v c hi sng
a-nup (Hucho Hucho)
- - C hi vn (c hi nc ngt) (Salmo trutta,
0303
0303
11 00
12 00
0303
13 00
0303
14 00
0303
19 00 - - Loi khc
- C r phi (Oreochromis spp.), c da trn (Pangasius
u rn (Channa spp.), tr gan, s v bc trng c:
24 00 - - C da trn (Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.)
0303
0303
13
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
21
19
19
17
17
21
19
17
21
19
17
21
19
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
19
17
21
19
17
21
19
17
21
21
19
19
17
17
M hng
0303
0303
0303
0303
0303
0303
0303
0303
0303
0303
0303
0303
0303
0303
0303
0303
0303
0303
0303
0303
0303
M t hng ho
25 00 - - C chp (Cyprinus carpio, Carassius carassius,

Cirrhinus spp., Mylopharyngodon piceus)
26 00 - - C chnh (Angullla spp.)
29 00 - - Loi khc
- C dt (Pleuronectidae, Bothidae, Cynoglossidae,
Soleidae, Scophthalmidae v Citharidae), tr gan, s v
bc trng c:
31 00 - - C bn li nga (Halibut) (Reinhardtius
hippoglossoides, Hippoglossus hippoglossus,
Hippoglossus stenolepis)
32 00 - - C bn sao (Pleuronectes platessa)
33 00 - - C bn sole (Solea spp.)
34 00 - - C bn Turbot (Psetta maxima)
39 00 - - Loi khc
- C ng (thuc ging Thunus), c ng vn hoc c ng
bng c sc (Euthynnus (Katsuwonus) pelamis), tr
gan, s v bc trng c:
41 00 - - C ng trng hoc vy di (Thunnus alalunga)
42 00 - - C ng vy vng (Thunnus albacares)
43 00 - - C ng vn hoc c ng bng c sc
44 00 - - C ng mt to (Thunnus obesus)
46 00 - - C ng vy xanh phng Nam (Thunnus maccoyii)
49 00 - - Loi khc
- C trch (Clupea harengus, Clupea pallasii), c scin (Sardina pilchardus, Sardinops spp.), c sc-in
nhit i (Sardinella spp.), c trch k hoc c trch
cm (Sprattus sprattus), c thu (Scomber scombrus,
Scomber australasicus, Scomber japonicus), c sng v
c ng (Trachurus spp.), c gi (Rachycentron
canadum) v c kim (Xiphias gladius), tr gan, s v
bc trng c:
53 00 - - C sc-in (Sardina pilchardus, Sardinops spp.), c
sc-in nhit i (Sardinella spp.), c trch k hoc c
trch cm (Sprattus sprattus)
54 00 - - C thu (Scomber scombrus, Scomber australasicus,
Scomber japonicus)
55 00 - - C sng v c ng (Trachurus spp.)
56 00 - - C gi (Rachycentron canadum)
14
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
21
19
19
17
17
21
19
17
21
21
21
21
19
19
19
19
17
17
17
17
21
21
21
21
21
19
19
19
19
19
17
17
17
17
17
21
30
19
30
17
30
21
21
19
19
17
17
21
19
17
30
30
30
30
30
30
30
30
30
M hng
M t hng ho
0303
63 00
0303
0303
0303
0303
64
65
66
67
0303
68 00
0303
69 00
0303
0303
0303
0303
0303
81
82
83
84
89
0303
0303
89 12
89 13
0303
89 14
0303
89 15
0303
89 16
0303
89 17
0303
0303
89 18
89 19
0303
89 22
0303
89 24
0303
89 26
0303
0303
89 27
89 28
00
00
00
00
00
00
00
00
- H c Bregmacerotidae, Euclichthyidae, Gadidae,

Macrouridae, Melanonidae, Merlucciidae, Moridae and
Muraenolepididae, tr gan, s v bc trng c:
- - C tuyt (Gadus morhua, Gadus ogac, Gadus
macrocephalus)
- - C tuyt chm en (Melanogrammus aeglefinus)
- - C tuyt en (Pollachius virens)
- - C tuyt Meluc (Merluccius spp., Urophycis spp.)
- - C Minh Thi (Pollack Alaska) (Theragra
chalcogramma)
- - C tuyt xanh (Micromesistius poutassou,
Micromesistius australis)
- - Loi khc
- Loi c khc, tr gan, s v bc trng c:
- - C nhm gc v c mp khc
- - C ui (Rajidae)
- - C rng ca (Dissostichus spp.)
- - C si (Dicentrarchus spp.)
- - Loi khc:
- - - C bin:
- - - - C vy di (Pentaprion longimanus)
- - - - C bin n tht, u ging thn ln, mi t
(Trachinocephalus myops)
- - - - C h savalai (Lepturacanthus savala), c
- - - - C thu n (Rastrelliger kanagurta) v c thu
o (Rastrelliger faughni)
- - - - C sng, c ui in (Megalaspis cordyla), c
ao chm (Drepane punctata) v c nhng ln
(Sphyraena barracuda)
- - - - C chim trng (Pampus argenteus) v c chim
en (Parastromatus niger)
- - - - C hng bc (Lutjanus argentimaculatus)
- - - - Loi khc
- - - Loi khc:
- - - - C rohu (Labeo rohita), c catla (Catla catla) v
c dm (Puntius chola)
- - - - C nc ngt da rn h Anabantidae
(Trichogaster pectoralis)
- - - - C nh n (Polynemus indicus) v c so
(pomadasys argenteus)
- - - - C trch dy mnh Hisla (Tenualosa ilisha)
- - - - C leo (Wallago attu)) v c da trn sng loi ln
(Sperata seenghala)
15
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
21
21
30
19
19
19
30
17
17
17
30
30
30
30
30
30
30
21
30
30
21
19
30
30
19
17
30
30
17
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
21
19
17
21
19
17
21
19
17
21
21
19
19
17
17
M hng
0303
0303
0303
0303
M t hng ho
89 29 - - - - Loi khc
90
- Gan, s v bc trng c:
90 10 - - Gan
90 20 - - S v bc trng c
03.04
Phi-l c v cc loi tht c khc ( hoc cha xay,

nghin, bm), ti, p lnh hoc ng lnh.
- Phi-l c ti hoc p lnh ca c r phi
(Oreochromis spp.), c da trn (Pangasius spp., Silurus
spp., Clarias spp., Ictalurus spp.), c chp (Cyprinus
carpio, Carassius Carassius, Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus), c chnh (Anguilla spp.), c
r sng Nile (Lates niloticus) v c u rn (Channa
spp.):
- - C r phi (Oreochromis spp.)
- - C da trn (Pangasius spp., Silurus spp., Clarias
- - C r sng Nile (Lates niloticus)
- - Loi khc
- Phi-l c ti hoc p lnh ca cc loi c khc:
- - C hi Thi Bnh Dng (Oncorhynchus nerka,
Oncorhynchus masou v Oncorhynchus rhodurus), C
hi i Ty Dng (Salmo salar) v c hi sng anup (Hucho hucho)
- - C hi vn (c hi nc ngt) (Salmo trutta,
0304
0304
31 00
32 00
0304
0304
33 00
39 00
0304
41 00
0304
42 00
0304
43 00 - - C dt (Pleuronectidae, Bothidae, Cynoglossidae,

Soleidae, Scophthalmidae v Citharidae)
44 00 - - H c Bregmacerotidae, Euclichthyidae, Gadidae,
Muraenolepididae
49 00 - - Loi khc
- Loi khc, ti hoc p lnh:
0304
0304
0304
0304
16
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
19
17
21
19
17
21
19
17
21
19
17
21
21
21
19
19
19
17
17
17
M hng
0304
0304
0304
0304
0304
0304
0304
0304
0304
0304
0304
0304
0304
0304
0304
0304
0304
M t hng ho
51 00 - - C r phi (Oreochromis spp.), c da trn (Pangasius

u rn (Channa spp.)
52 00 - - C hi
Muraenolepididae
59 00 - - Loi khc
- Phi-l ng lnh ca c r phi (Oreochromis spp.), c
da trn (Pangasius spp., Silurus spp., Clarias spp.,
Ictalurus spp.), c chp (Cyprinus carpio, Carassius
Carassius, Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus), c chnh (Anguilla spp.), c
r sng Nile (Lates niloticus) v c u rn (Channa
spp.):
62 00 - - C da trn (Pangasius spp., Silurus spp., Clarias
63 00 - - C r sng Nile (Lates niloticus)
69 00 - - Loi khc
- Phi-l ng lnh ca h c Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae, Melanonidae,
Merlucciidae, Moridae v Muraenolepididae:
macrocephalus)
72 00 - - C tuyt chm en (Melanogrammus aeglefinus)
73 00 - - C tuyt en (Pollachius virens)
74 00 - - C tuyt Meluc (Merluccius spp., Urophycis spp.)
chalcogramma)
79 00 - - Loi khc
- Phi-l ng lnh ca cc loi c khc:
Oncorhynchus masou v Oncorhynchus rhodurus), C
17
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
21
19
19
17
17
21
21
21
19
19
19
17
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
19
17
21
21
21
21
19
19
19
19
17
17
17
17
21
19
17
21
19
17
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0304

21
19
17
0304
83 00 - - C dt (Pleuronectidae, Bothidae, Cynoglossidae,

Soleidae, Scophthalmidae v Citharidae)
87 00 - - C ng (thuc ging Thunus), c ng vn hoc c
ng bng c sc (Euthynnus (Katsuwonus) pelamis)
89 00 - - Loi khc
- Loi khc, ng lnh:
u rn (Channa spp.)
chalcogramma)
Muraenolepididae, tr c Minh Thi (Pollack Alaska)
(Theragra chalcogramma)
99 00 - - Loi khc
21
19
17
21
21
21
21
19
19
19
19
17
17
17
17
21
19
17
21
21
21
19
19
19
17
17
17
21
19
17
21
19
17
21
19
17
21
19
17
21
19
17
21
19
17
0304
0304
0304
0304
0304
0304
0304
0304
0304
0304
0304
03.05
0305
0305
0305
0305
C, lm kh, mui hoc ngm nc mui; c hun

khi, hoc cha lm chn trc hoc trong qu
trnh hun khi; bt mn, bt th v bt vin lm t
c, thch hp dng lm thc n cho ngi.
10 00 - Bt mn, bt th v bt vin lm t c, thch hp
dng lm thc n cho ngi
20
- Gan, s v bc trng c, lm kh, hun khi, mui
hoc ngm nc mui:
20 10 - - Ca c nc ngt, lm kh, mui hoc ngm nc
mui
20 90 - - Loi khc
- Phi-l c, lm kh, mui hoc ngm nc mui,
nhng khng hun khi:
18
M hng
0305
0305
0305
0305
0305
0305
0305
0305
0305
0305
0305
0305
0305
M t hng ho

u rn (Channa spp.)
Muraenolepididae
39
- - Loi khc:
39 10 - - - C nhi nc ngt (Xenentodon cancila), c phn
di vng (Upeneus vittatus) v c long-rakered trevally
(Ulua mentalis) (c nc c)
39 20 - - - C h savalai (Lepturacanthus savala), c
39 90 - - - Loi khc
- C hun khi, k c phi-l c, tr ph phm n c
sau git m:
Oncorhynchus masou v Oncorhynchus rhodurus),C
u rn (Channa spp.)
49 00 - - Loi khc
- C kh, tr ph phm n c sau git m, c hoc
khng mui nhng khng hun khi:
macrocephalus)
59
- - Loi khc:
19
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
19
17
21
19
17
21
19
17
21
19
17
21
19
17
21
21
19
19
17
17
21
19
17
21
19
17
21
19
17
M hng
0305
0305
0305
0305
0305
0305
0305
0305
0305
0305
0305
0305
0305
0305
M t hng ho
59 20 - - - C bin
59 90 - - - Loi khc
- C, mui nhng khng lm kh hoc khng hun khi
v c ngm nc mui, tr ph phm n c sau git
m:
macrocephalus)
63 00 - - C cm ( c trng) (Engraulis spp.)
u rn (Channa spp.)
69
- - Loi khc:
69 10 - - - C bin
69 90 - - - Loi khc
- Vy c, u, ui, d dy v ph phm khc n c
ca c sau git m:
71 00 - - Vy c mp
72
- - u c, ui v d dy:
72 10 - - - D dy c
72 90 - - - Loi khc
79 00 - - Loi khc
03.06
0306
11 00
0306
0306
0306
0306
0306
12
14
14
14
15
00
10
90
00
ng vt gip xc, hoc cha bc mai, v, sng,

ti, p lnh, ng lnh, lm kh, mui hoc
ngm nc mui; ng vt gip xc hun khi,
hoc cha bc mai, v, hoc cha lm chn trc
hoc trong qu trnh hun khi; ng vt gip xc
cha bc mai, v, hp chn hoc luc chn trong
nc, hoc cha p lnh, ng lnh, lm kh,
mui, hoc ngm nc mui; bt th, bt mn v
bt vin ca ng vt gip xc, thch hp dng lm
thc n cho ngi.
- ng lnh:
- - Tm hm v cc loi tm bin khc (Palinurus
spp., Panulirus spp., Jasus spp.)
- - Tm hm (Homarus spp.)
- - Cua, gh:
- - - Cua, gh v mm
- - - Loi khc
- - Tm hm Na Uy (Nephrops norvegicus)
20
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
19
17
5
21
21
5
19
19
5
17
17
21
19
17
21
19
17
21
21
21
19
19
19
17
17
17
M hng
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
0306
M t hng ho
16 00 - - Tm Shrimps v tm Prawn nc lnh (Pandalus

spp., Crangon crangon)
17
- - Tm Shrimps v tm Prawn khc:
17 10 - - - Tm s (Penaeus monodon)
17 20 - - - Tm th chn trng (Litopenaeus vannamei)
17 30 - - - Tm cng xanh (Macrobrachium rosenbergii)
17 90 - - - Loi khc
19 00 - - Loi khc, bao gm bt th, bt mn v bt vin ca
ng vt gip xc, thch hp dng lm thc n cho
ngi
- Khng ng lnh:
21
- - Tm hm v cc loi tm bin khc (Palinurus
spp., Panulirus spp., Jasus spp.):
21 10 - - - nhn ging
21 20 - - - Loi khc, sng
21 30 - - - Ti hoc p lnh
- - - Loi khc:
21 91 - - - - ng hp kn kh
21 99 - - - - Loi khc
22
- - Tm hm (Homarus spp.):
22 10 - - - nhn ging
22 20 - - - Loi khc, sng
22 30 - - - Ti hoc p lnh
- - - Loi khc:
22 91 - - - - ng hp kn kh
22 99 - - - - Loi khc
24
- - Cua, gh:
24 10 - - - Sng
24 20 - - - Ti hoc p lnh
- - - Loi khc:
24 91 - - - - ng hp kn kh
24 99 - - - - Loi khc
25 00 - - Tm hm NaUy (Nephrops norvegicus)
26
- - Tm Shrimps v Prawn nc lnh (Pandalus spp.,
Crangon crangon):
26 10 - - - nhn ging
26 20 - - - Loi khc, sng
26 30 - - - Ti hoc p lnh
- - - Kh:
26 41 - - - - ng hp kn kh
26 49 - - - - Loi khc
- - - Loi khc:
26 91 - - - - ng hp kn kh
26 99 - - - - Loi khc
27
- - Tm shrimps v tm prawn loi khc:
21
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
21
21
21
21
19
19
19
19
19
17
17
17
17
17
0
21
21
0
19
19
0
17
17
21
21
19
19
17
17
0
21
21
0
19
19
0
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
21
19
19
19
17
17
17
0
21
21
0
19
19
0
17
17
21
21
19
19
17
17
21
21
19
19
17
17
M hng
M t hng ho
0306
0306
0306
27 11
27 12
27 19
0306
0306
0306
27 21
27 22
27 29
0306
0306
0306
27 31
27 32
27 39
0306
0306
27 41
27 49
0306
0306
0306
27 91
27 99
29
0306
0306
0306
29 10
29 20
29 30
0306
0306
29 91
29 99
03.07
0307
0307
0307
0307
0307
0307
0307
11
11
11
19
19
19
19
10
20
10
20
30
- - - nhn ging:
- - - - Tm s (Penaeus monodon)
- - - - Tm th chn trng (Litopenaeus vannamei)
- - - - Loi khc
- - - Loi khc, sng:
- - - - Loi khc
- - - Ti hoc p lnh:
- - - - Loi khc
- - - Kh:
- - - - ng hp kn kh
- - - - Loi khc
- - - Loi khc:
- - - - ng hp kn kh
- - - - Loi khc
- - Loi khc, bao gm bt th, bt mn v bt vin ca
ng vt gip xc, thch hp dng lm thc n cho
ngi:
- - - Sng
- - - Ti hoc p lnh
- - - Bt th, bt mn v bt vin
- - - Loi khc:
- - - - ng hp kn kh
- - - - Loi khc
ng vt thn mm, hoc cha bc mai, v,
sng, ti, p lnh, ng lnh, lm kh, mui hoc
ngm nc mui; ng vt thn mm hun khi,
hoc cha bc mai, v, hoc cha lm chn trc
hoc trong qu trnh hun khi; bt mn, bt th v
bt vin ca ng vt thn mm, thch hp dng
lm thc n cho ngi.
- Hu:
- - Sng, ti hoc p lnh:
- - - Sng
- - - Ti hoc p lnh
- - Loi khc:
- - - ng lnh
- - - Kh, mui hoc ngm nc mui
- - - Hun khi
- S, ip, k c ip n hong, thuc ging Pecten,
Chlamys hoc Placopecten:
22
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
21
21
21
19
19
19
17
17
17
21
21
21
19
19
19
17
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
21
19
19
19
17
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
28
19
19
25
17
17
23
M hng
0307
0307
0307
0307
0307
0307
21
21
21
29
29
29
0307
0307
0307
0307
0307
0307
31
31
31
39
39
39
0307
0307
0307
0307
0307
0307
0307
41
41
41
49
49
49
49
0307
0307
0307
0307
0307
0307
0307
0307
0307
0307
0307
51
51
51
59
59
59
59
60
60
60
60
0307
0307
0307
0307
0307
0307
71
71
71
79
79
79
M t hng ho
10
20
10
20
10
20
10
20
10
20
10
20
30
10
20
10
20
30
10
20
30
10
20
10
20

- - - Sng
- - - Ti hoc p lnh
- - Loi khc:
- - - ng lnh
- - - Kh, mui hoc ngm nc mui; hun khi
- Trai (Mytilus spp., Perna spp.):
- - - Sng
- - - Ti hoc p lnh
- - Loi khc:
- - - ng lnh
- Mc nang (Sepia officinalis, Rossia macrosoma,
Sepiola spp.) v mc ng (Ommastrephes spp., Loligo
spp., Nototodarus spp., Sepioteuthis spp.):
- - - Sng
- - - Ti hoc p lnh
- - Loi khc:
- - - ng lnh
- - - Hun khi
- Bch tuc (Octopus spp.):
- - - Sng
- - - Ti hoc p lnh
- - Loi khc:
- - - ng lnh
- - - Hun khi
- c, tr c bin:
- - Sng
- - Ti, p lnh hoc ng lnh
- - Kh, mui hoc ngm nc mui; hun khi
- Trai, s (thuc h Arcidae, Arcticidae, Cardiidae,
Donacidae, Hiatellidae, Mactridae, Mesodesmatidae,
Myidae, Semelidae, Solecurtidae, Solenidae,
Tridacnidae v Veneridae):
- - - Sng
- - - Ti hoc p lnh
- - Loi khc:
- - - ng lnh
23
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
28
19
19
25
17
17
23
21
21
19
19
17
17
21
21
28
19
19
25
17
17
23
21
21
21
19
19
19
17
17
17
21
21
19
19
17
17
21
21
19
19
17
17
M hng
M t hng ho
- Bo ng (Haliotis spp.):
- - - Sng
- - - Ti hoc p lnh
- - Loi khc:
- - - ng lnh
- Loi khc, k c bt mn, bt th v bt vin, thch
hp dng lm thc n cho ngi:
- - - Sng
- - - Ti hoc p lnh
- - Loi khc:
- - - ng lnh
- - - lm kh, mui hoc ngm nc mui; hun khi
0307
0307
0307
0307
0307
0307
81
81
81
89
89
89
0307
0307
0307
0307
0307
0307
91
91
91
99
99
99
0307
99 90 - - - Loi khc
10
20
10
20
10
20
10
20
03.08
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
19
17
21
21
19
19
17
17
21
21
28
19
19
25
17
17
23
21
21
19
19
17
17
21
21
28
19
19
25
17
17
23
ng vt thy sinh khng xng sng tr ng vt

gip xc v ng vt thn mm, sng, ti, p
lnh, ng lnh, lm kh, mui hoc ngm nc
mui; ng vt thy sinh khng xng sng hun
khi tr ng vt gip xc v ng vt thn mm,
hoc cha lm chn trc hoc trong qu trnh
hun khi; bt mn, bt th v bt vin ca ng vt
thy sinh tr ng vt gip xc v ng vt thn
mm, thch hp dng lm thc n cho ngi.
0308
0308
0308
0308
0308
0308
0308
11
11
11
19
19
19
19
0308
0308
0308
0308
0308
0308
0308
21
21
21
29
29
29
29
10
20
10
20
30
10
20
10
20
30
- Hi sm (Stichopus japonicus, Holothurioidea):

- - - Sng
- - - Ti hoc p lnh
- - Loi khc:
- - - ng lnh
- - - Lm kh, mui hoc ngm nc mui
- - - Hun khi
- Nhm bin (Strongylocentrotus spp., Paracentrotus
lividus, Loxechinus albus, Echichinus esculentus):
- - - Sng
- - - Ti hoc p lnh
- - Loi khc:
- - - ng lnh
- - - Lm kh, mui hoc ngm nc mui
- - - Hun khi
24
M hng
0308
0308
0308
0308
0308
0308
0308
0308
0308
0308
0308
0308
0308
30
30
30
30
30
30
90
90
90
90
90
90
90
M t hng ho
10
20
30
40
50
10
20
30
40
50
90
- Sa (Rhopilema spp.):
- - Sng
- - Ti hoc p lnh
- - ng lnh
- - Lm kh, mui hoc ngm nc mui
- - Hun khi
- Loi khc:
- - Sng
- - Ti hoc p lnh
- - ng lnh
- - Lm kh, mui hoc ngm nc mui
- - Hun khi
- - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
21
21
28
19
19
19
19
25
17
17
17
17
23
21
21
21
21
28
21
19
19
19
19
25
19
17
17
17
17
23
17
14
14
13
13
11
11
14
14
13
13
11
11
14
14
14
13
13
13
11
11
11
14
14
13
13
11
11
Chng 4 - Sn phm b sa; trng chim v trng

gia cm; mt ong t nhin; sn phm n c gc
ng vt, cha c chi tit hoc ghi ni khc
04.01
Sa v kem, cha c c v cha pha thm ng

hoc cht lm ngt khc.
- C hm lng cht bo khng qu 1% tnh theo trng
lng:
- - Dng lng
- - Loi khc
- C hm lng cht bo trn 1% nhng khng qu
6% tnh theo trng lng:
- - Dng lng
- -Loi khc
- C hm lng cht bo trn 6% nhng khng qu
10% tnh theo trng lng:
- - Sa dng lng
- - Sa dng ng lnh
- - Loi khc
- C hm lng cht bo trn 10% tnh theo trng
lng:
- - Dng lng
- - Loi khc
0401
10
0401
0401
0401
10 10
10 90
20
0401
0401
0401
20 10
20 90
40
0401
0401
0401
0401
40 10
40 20
40 90
50
0401
0401
50 10
50 90
04.02
Sa v kem, c c hoc pha thm ng

hoc cht lm ngt khc.
10
- Dng bt, ht hoc cc th rn khc, c hm lng
cht bo, khng qu 1,5% tnh theo trng lng:
- - Cha pha thm ng hoc cht lm ngt khc:
10 41 - - - ng gi vi trng lng c b t 20 kg tr ln
0402
0402
25
M hng
0402
0402
0402
0402
0402
0402
0402
0402
0402
0402
0402
M t hng ho
10 49 - - - Loi khc
- - Loi khc:
10 99 - - - Loi khc
- Dng bt, ht hoc cc th rn khc, c hm lng
cht bo trn 1,5% tnh theo trng lng:
21
- - Cha pha thm ng hoc cht lm ngt khc:
21 90 - - - Loi khc
29
- - Loi khc:
29 90 - - - Loi khc
- Loi khc:
91 00 - - Cha pha thm ng hoc cht lm ngt khc
99 00 - - Loi khc
04.03
Buttermilk, sa ng v kem, sa chua, kephir v

sa, kem khc ln men hoc axit ho, hoc
cha c c hoc pha thm ng hoc cht lm
ngt khc hoc hng liu hoc b sung thm hoa
qu, qu hch hoc ca cao.
- Sa chua:
- - Dng lng, hoc cha c c
- - Loi khc
- Loi khc:
- - Buttermilk
- - Loi khc
0403
0403
0403
0403
0403
0403
10
10
10
90
90
90
04.04
Whey, hoc cha c c hoc pha thm ng

hoc cht ngt khc; cc sn phm c cha thnh
phn sa t nhin, hoc cha pha thm ng
hoc cht lm ngt khc, cha c chi tit hoc
ghi ni khc.
10 00 - Whey v Whey ci bin, hoc cha c c hoc
pha thm ng hoc cht lm ngt khc
90 00 - Loi khc
0404
0404
20
90
10
90
04.05
0405
0405
0405
0405
0405
0405
10
20
90
90
90
90
00
00
10
20
30
B v cc cht bo khc v cc loi du tch t sa;

cht pht t b sa (dairy spreads).
- B
- Cht pht t b sa
- Loi khc:
- - Cht bo khan ca b
- - Du b (butter oil)
- - Ghee
26
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
8
8
7
7
5
5
21
21
19
19
17
17
8
30
7
30
5
30
21
21
19
19
17
17
21
21
19
19
17
17
14
13
11
21
19
17
14
14
13
13
11
11
5
5
14
5
5
13
5
5
11
M hng
0405
M t hng ho
90 90 - - Loi khc
04.06
0406 10
0406
10 10
0406
0406
10 20
20
0406
0406
0406
20 10
20 90
30 00
0406
40 00
0406
90 00
04.07
Pho mt v sa ng (curd).
- Pho mt ti (cha chn hoc cha x l), k c
pho mt whey v sa ng dng lm pho mt:
- - Pho mt ti (cha chn hoc cha x l), k c
pho mt whey
- - Sa ng (curd)
- Pho mt xt nh hoc lm thnh bt, ca tt c
cc loi:
- - ng gi vi trng lng c b trn 20 kg
- - Loi khc
- Pho mt ch bin, cha xt nh hoc cha lm
thnh bt
- Pho mt vn xanh v pho mt khc c vn c sn
xut t men Penicillium roqueforti
- Pho mt loi khc
Trng chim v trng gia cm, nguyn v, sng,
bo qun hoc lm chn.
- Trng th tinh p:
- - Ca g thuc loi Gallus domesticus
- - Loi khc:
- - - Ca vt, ngan
- - - Loi khc
- Trng sng khc:
- - Loi khc:
- - - Ca vt, ngan
- - - Loi khc
- Loi khc:
- - Ca vt, ngan
- - Loi khc
0407
0407
0407
0407
11 00
19
19 10
19 90
0407
0407
0407
0407
0407
0407
0407
0407
21
29
29
29
90
90
90
90
04.08
Trng chim v trng gia cm, bc v, v lng

trng, sng, lm kh, hp chn hoc luc chn trong
nc, ng bnh, ng lnh hoc bo qun cch
khc, hoc cha thm ng hoc cht lm ngt
khc.
- Lng trng:
11 00 - - lm kh
19 00 - - Loi khc
- Loi khc:
91 00 - - lm kh
0408
0408
0408
00
10
90
10
20
90
27
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
5
5
5
5
5
5
4
4
4
0
0
0
0
0
0
28
25
23
28
28
25
25
23
23
28
28
28
25
25
25
23
23
23
14
14
13
13
11
11
14
13
11
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0408
99 00 - - Loi khc
14
13
11
0409
00 00 Mt ong t nhin.
04.10
Sn phm n c gc ng vt, cha c chi tit

hoc ghi ni khc.
00 10 - T yn
00 90 - Loi khc
5
5
5
5
5
5
10 00 - Lng v lng cng ca ln hoc ln li v ph liu

ca chng
90 00 - Loi khc
00 00 Rut, bong bng v d dy ng vt (tr c),

nguyn dng v cc mnh ca chng, ti, p
lnh, ng lnh, mui, ngm nc mui, lm kh
hoc hun khi.
5
5
5
5
5
5
5
5
5
5
5
5
0410
0410
Chng 5 - Sn phm gc ng vt, cha c chi

tit hoc ghi cc ni khc
0501
00 00 Tc ngi, cha x l, hoc cha ra sch hoc

gt ty; ph liu tc.
Lng v lng cng ca ln hoc ln li; lng dng
lm chi v bn chi khc; ph liu t lng ln.
05.02
0502
0502
0504
05.05
Da v cc b phn khc ca loi chim v gia cm, c

lng v hoc lng t, lng v v cc phn ca lng
v ( hoc cha ct ta) v lng t, mi ch ra
sch, kh trng hoc x l bo qun; bt v ph
liu t lng v hoc cc phn khc ca lng v.
0505
0505
0505
0505
0505
0505
10
10
10
90
90
90
05.06
Xng v li sng, cha x l, kh m, s ch

(nhng cha ct thnh hnh), x l bng axit
hoc kh gelatin; bt v ph liu t cc sn phm
trn.
10 00 - Cht sn v xng x l bng axit
0506
10
90
10
90
- Lng v dng nhi; lng t:

- - Lng v ca vt, ngan
- - Loi khc
- Loi khc:
- - Lng v ca vt, ngan
- - Loi khc
28
M hng
0506
M t hng ho
90 00 - Loi khc
05.07
Ng, mai ng vt h ra, lc c voi (phin sng

hm trn) v hm rng lc c voi, sng, gc, mng
guc, mng, vut v m, cha x l hoc s ch
nhng cha ct thnh hnh; bt v ph liu t cc
sn phm trn.
- Ng; bt v ph liu t ng:
- - Sng t gic; bt v ph liu t ng
- - Loi khc
- Loi khc:
- - Sng, gc, mng guc, mng, vut v m
- - Mai ng vt h ra
- - Loi khc
0507
0507
0507
0507
0507
0507
0507
10
10
10
90
90
90
90
05.08
San h v cc cht liu tng t, cha x l hoc

s ch nhng cha gia cng thm; mai, v ng vt
thn mm, ng vt gip xc hoc ng vt da gai
khng xng sng v mai mc, cha x l hoc
s ch nhng cha ct thnh hnh, bt v cc ph
liu t cc sn phm trn.
00 10 - San h v cc cht liu tng t
00 20 - Mai, v ng vt thn mm, ng vt gip xc hoc
ng vt da gai khng xng sng
00 90 - Loi khc
0508
0508
0508
05.10
0510
0510
0510
05.11
0511
0511
10
90
10
20
90
Long din hng, hng hi ly, cht x hng (t

cy hng v x hng), cht thm ly t cn trng
cnh cng; mt, hoc cha lm kh; cc tuyn
v cc sn phm ng vt khc dng iu ch
dc phm, ti, p lnh, ng lnh hoc bo
qun tm thi di hnh thc khc.
00 10 - Cht thm ly t cn trng cnh cng
00 20 - X hng
00 90 - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
3
5
3
3
5
3
3
5
3
5
5
5
5
5
5
0
0
0
0
0
0
0
0
0
Cc sn phm ng vt khc cha c chi tit

hoc ghi ni khc; ng vt cht thuc Chng 1
hoc Chng 3, khng thch hp s dng cho ngi.
10 00 - Tinh dch h tru, b
- Loi khc:
91 00 - - Sn phm t c hoc ng vt gip xc, ng vt
thn mm hoc ng vt thu sinh khng xng sng
khc; ng vt cht thuc Chng 3
29
M hng
0511
0511
0511
0511
0511
99
99
99
99
99
M t hng ho
10
20
30
90
- - Loi khc:
- - - Tinh dch ng vt nui
- - - Trng tm
- - - Bt bin thin nhin
- - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
5
5
0
0
5
5
0
0
5
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Chng 6 - Cy sng v cc loi cy trng khc; c,

r v loi tng t; cnh hoa v cnh l trang tr
06.01
0601
0601
10 00
20
0601
0601
0601
20 10
20 20
20 90
06.02
C, thn c, r c, thn ng v thn r, dng ng,

dng sinh trng hoc dng hoa; cy v r rau
dip xon, tr cc loi r thuc nhm 12.12.
- C, thn c, r c, thn ng v thn r, dng ng
- C, thn c, r c, thn ng, thn r, dng sinh trng
hoc dng hoa; cy v r rau dip xon:
- - Cy rau dip xon
- - R rau dip xon
- - Loi khc
Cy sng khc (k c r), cnh gim v cnh ghp;
h si nm.
- Cnh gim khng c r v cnh ghp:
- - Ca cy phong lan
- - Ca cy cao su
- - Loi khc
- Cy, cy bi hoc khng ghp cnh, thuc loi c
qu hoc qu hch n c
- Cy quyn v cy azalea (cy kh - h quyn),
hoc khng ghp cnh
- Cy hoa hng, hoc khng ghp cnh
- Loi khc:
- - Cnh gim v cnh ghp phong lan c r
- - Cy phong lan ging
- - Gc cy cao su c chi
- - Cy cao su ging
- - Chi mc t g cy cao su
- - Cy dng x
- - Loi khc
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
21
19
17
0602
0602
0602
0602
0602
10
10
10
10
20
0602
30 00
0602
0602
0602
0602
0602
0602
0602
0602
0602
40
90
90
90
90
90
90
90
90
06.03
Cnh hoa v n dng lm hoa b hoc trang tr,

ti, kh, nhum, ty, thm tm hoc x l cch
khc.
- Ti:
11 00 - - Hoa hng
0603
10
20
90
00
00
10
20
40
50
60
70
90
30
M hng
0603
0603
0603
0603
0603
0603
12
13
14
15
19
90
M t hng ho
00
00
00
00
00
00
1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
21
21
21
21
19
19
19
19
19
19
17
17
17
17
17
17
21
21
19
19
17
17
21
21
19
19
17
17
07.01
Khoai ty, ti hoc p lnh.
0701 10 00 - lm ging
0701 90 00 - Loi khc
0
14
0
13
0
11
0702
14
13
11
0
14
0
13
0
11
0
14
0
13
0
11
0
14
0
13
0
11
0
14
0
13
0
11
06.04
0604
0604
0604
0604
0604
0604
20
20
20
90
90
90
10
90
10
90
- - Hoa cm chng
- - Phong lan
- - Hoa cc
- - H hoa ly
- - Loi khc
- Loi khc
Thu sut AJCEP (%)
Tn l, cnh v cc phn khc ca cy, khng c

hoa hoc n, cc loi c, ru v a y ph hp b
hoa hoc trang tr, ti, kh, nhum, ty, thm
tm hoc x l cch khc.
- Ti:
- - Ru v a y
- - Loi khc
- Loi khc:
- - Ru v a y
- - Loi khc
Chng 7 - Rau v mt s loi c, thn c v r n
c
00 00 C chua, ti hoc p lnh.
07.03
0703
10
0703
0703
10 11
10 19
0703
0703
0703
0703
0703
0703
0703
0703
10
10
20
20
20
90
90
90
07.04
21
29
10
90
10
90
Hnh ty, hnh, h, ti, ti ty v cc loi rau h

hnh, ti khc, ti hoc p lnh.
- Hnh ty v hnh, h:
- - Hnh ty:
- - - C ging
- - - Loi khc
- - Hnh, h:
- - - C ging
- - - Loi khc
- Ti:
- - C ging
- - Loi khc
- Ti ty v cc loi rau h hnh, ti khc:
- - C ging
- - Loi khc
Bp ci, hoa l, su ho, ci xon v cy h bp ci
n c tng t, ti hoc p lnh.
31
M hng
0704
0704
0704
0704
0704
0704
0704
0704
M t hng ho
10
- Hoa l v hoa l xanh:
10 10 - - Hoa l
10 20 - - Hoa l xanh (headed broccoli)
20 00 - Ci Bruc-xen
90
- Loi khc:
- - Bp ci:
90 11 - - - Bp ci cun (cun trn)
90 19 - - - Loi khc
90 90 - - Loi khc
07.05
Rau dip, x lch (Lactuca sativa) v rau dip xon

(Cichorium spp.), ti hoc p lnh.
- Rau dip, x lch:
- - X lch cun (head lettuce)
- - Loi khc
- Rau dip xon:
- - Rau dip xon r c (Cichorium intybus var.
foliosum)
- - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
14
14
13
13
13
11
11
11
14
14
14
13
13
13
11
11
11
14
14
13
13
11
11
14
13
11
14
13
11
0705
0705
11 00
19 00
0705
21 00
0705
29 00
07.06
0706
0706
0706
0706
C rt, c ci, c dn lm sa- lt, dip c, cn c, c

ci ri v cc loi c r n c tng t, ti hoc
p lnh.
10
- C rt v c ci:
10 10 - - C rt
10 20 - - C ci
90 00 - Loi khc
14
14
14
13
13
13
11
11
11
0707
00 00 Da chut v da chut ri, ti hoc p lnh.
14
13
11
21
19
17
21
21
21
21
19
19
19
19
17
17
17
17
8
8
8
7
7
7
5
5
5
07.08
0708
0708
0708
0708
0708
0708
10
20
20
20
20
90
00
10
20
90
00
Rau u, hoc cha bc v, ti hoc p lnh.

- u H Lan (Pisum sativum)
- u ht (Vigna spp., Phaseolus spp.):
- - u Php
- - u di
- - Loi khc
- Cc loi rau thuc loi u khc
07.09
Rau khc, ti hoc p lnh.
0709 20 00 - Mng ty
0709 30 00 - C tm
0709 40 00 - Cn ty tr loi cn c
- Nm v nm cc (nm c):
0709 51 00 - - Nm thuc chi Agaricus
0709 59
- - Loi khc:
32
M hng
0709
0709
0709
0709
0709
0709
59
59
60
60
60
70
0709
0709
0709
0709
91
92
93
99
M t hng ho
10 - - - Nm cc
90 - - - Loi khc
- Qu t thuc chi Capsicum hoc chi Pimenta:
10 - - t qu (qu thuc chi Capsicum)
90 - - Loi khc
00 - Rau chn vt, rau chn vt New Zealand, rau chn vt
l (rau chn vt trng trong vn)
- Loi khc:
00 - - Hoa a-ti-s
00 - - liu
00 - - Qu b ng, qu b v qu bu (Cucurbita spp.)
00 - - Loi khc
07.10
0710
10 00
0710
0710
0710
0710
21
22
29
30
0710
0710
0710
40 00
80 00
90 00
00
00
00
00
07.11
0711
0711
0711
0711
0711
0711
20
20
20
40
40
40
0711
0711
0711
0711
0711
0711
0711
0711
51
51
51
59
59
59
90
90
10
90
10
90
10
90
10
90
10
Rau cc loi ( hoc cha hp chn hoc luc chn

trong nc), ng lnh.
- Khoai ty
- Rau u cc loi, hoc cha bc v:
- - u H Lan (Pisum sativum)
- - u ht (Vigna spp., Phaseolus spp.)
- - Loi khc
- Rau chn vt, rau chn vt New Zealand, rau chn vt
l (rau chn vt trng trong vn)
- Ng ngt
- Rau khc
- Hn hp cc loi rau
Rau cc loi bo qun tm thi (v d, bng kh
sunphur, ngm nc mui, ngm nc lu hunh
hoc ngm trong dung dch bo qun khc), nhng
khng n ngay c.
- liu:
- - bo qun bng kh sunphur
- - Loi khc
- Da chut v da chut ri:
- - bo qun bng kh sunphur
- - Loi khc
- Nm v nm cc (nm c):
- - Nm thuc chi Agaricus:
- - - bo qun bng kh sunphur
- - - Loi khc
- - Loi khc:
- - - bo qun bng kh sunphur
- - - Loi khc
- Rau khc; hn hp cc loi rau:
- - Ng ngt
33
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
8
8
7
7
5
5
8
8
8
7
7
7
5
5
5
8
8
8
8
7
7
7
7
5
5
5
5
14
13
11
17
17
17
8
16
16
16
7
14
14
14
5
17
17
17
16
16
16
14
14
14
8
8
7
7
5
5
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
19
17
M hng
0711
0711
0711
0711
0711
0711
0711
M t hng ho
90 20 - - t (qu thuc chi Capsicum)

- - N bch hoa:
90 31 - - - bo qun bng kh sunphur
90 39 - - - Loi khc
90 40 - - Hnh ty, c bo qun bng kh sunphur
90 50 - - Hnh ty, c bo qun tr loi c bo qun
bng kh sunphur
90 60 - - Loi khc, c bo qun bng kh sunphur
90 90 - - Loi khc
07.12
0712
20 00
0712
0712
0712
0712
0712
0712
0712
0712
0712
0712
31
32
33
39
39
39
39
90
90
90
00
00
00
10
20
90
10
90
07.13
0713
0713
0713
0713
0713
0713
10
10
10
20
20
20
0713
31
0713
0713
0713
31 10
31 90
32
0713
0713
0713
0713
32 10
32 90
33
33 10
10
90
10
90
Rau kh, dng nguyn, ct, thi lt, vn hoc

dng bt, nhng cha ch bin thm.
- Hnh ty
- Nm, mc nh (Auricularia spp.), nm nhy (Tremella
spp.) v nm cc (nm c):
- - Nm thuc chi Agaricus
- - Mc nh (Auricularia spp.)
- - Nm nhy (Tremella spp.)
- - Loi khc:
- - - Nm cc (nm c)
- - - Nm hng (dong-gu)
- - - Loi khc
- Rau khc; hn hp cc loi rau:
- - Ti
- - Loi khc
Cc loi u kh, bc v qu, hoc cha bc
v ht hoc lm v ht.
- u H Lan (Pisum sativum):
- - Ph hp gieo trng
- - Loi khc
- u H Lan loi nh (garbanzos):
- - Ph hp gieo trng
- - Loi khc
- - u thuc loi Vigna mungo (L.) Hepper hoc
Vigna radiata (L.) Wilczek:
- - - Ph hp gieo trng
- - - Loi khc
- - u ht nh (Adzuki) (Phaseolus hoc Vigna
angularis):
- - - Loi khc
- - u ty, k c u trng (Phaseolus vulgaris):
34
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
8
8
21
21
7
7
19
19
5
5
17
17
21
21
19
19
17
17
21
19
17
21
21
21
19
19
19
17
17
17
21
21
21
19
19
19
17
17
17
17
17
16
16
14
14
0
17
0
16
0
14
0
17
0
16
0
14
0
17
0
16
0
14
0
17
0
16
0
14
M hng
0713
0713
0713
0713
0713
0713
0713
0713
0713
0713
0713
0713
0713
0713
0713
0713
0713
0713
0713
0713
M t hng ho
33 90 - - - Loi khc
34
- - u bambara (Vigna subterranea hoc Voandzeia
subterranea):
34 10 - - - Ph hp gieo trng
34 90 - - - Loi khc
35
- - u a (Vigna unguiculata):
35 90 - - - Loi khc
39
- - Loi khc:
39 90 - - - Loi khc
40
- u lng:
40 10 - - Ph hp gieo trng
40 90 - - Loai khc
50
- u tm (Vicia faba var. major) v u nga (Vicia
faba var. equina, Vicia faba var. minor):
50 90 - - Loi khc
60 00 - u triu, u sng (Cajanus cajan)
90
- Loi khc:
90 90 - - Loi khc
07.14
0714
10
0714
0714
10 11
10 19
0714
0714
0714
0714
0714
0714
0714
0714
0714
0714
0714
0714
10
10
20
20
20
30
30
30
40
40
40
50
91
99
10
90
10
90
10
90
Sn, c dong, c lan, a-ti-s Jerusalem, khoai lang

v cc loi c v r tng t c hm lng tinh bt
hoc i-nu-lin cao, ti, p lnh, ng lnh hoc
kh, hoc cha thi lt hoc lm thnh dng
vin; li cy c sago.
- Sn:
- - Thi lt hoc lm thnh dng vin:
- - - Lt c lm kh
- - - Loi khc
- - Loi khc:
- - - ng lnh
- - - Loi khc
- Khoai lang:
- - ng lnh
- - Loi khc
- C t (Dioscorea spp.):
- - ng lnh
- - Loi khc
- Khoai s (Colacasia spp):
- - ng lnh
- - Loi khc
- C khoai mn (Xanthosoma spp.):
35
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
17
16
14
0
17
0
16
0
14
0
17
0
16
0
14
0
17
0
16
0
14
0
17
0
16
0
14
0
17
0
0
16
0
0
14
0
0
17
0
16
0
14
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
M hng
0714
0714
0714
0714
0714
0714
0714
M t hng ho
50 10 - - ng lnh
50 90 - - Loi khc
90
- Loi khc:
- - Li cy c sago:
90 11 - - - ng lnh
90 19 - - - Loi khc
- - Loi khc:
90 91 - - - ng lnh
90 99 - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
28
28
28
25
25
25
23
23
23
21
21
19
19
17
17
5
28
5
25
5
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
25
23
Chng 8 - Qu v qu hch n c; v qu thuc

h cam qut hoc cc loi da
08.01
0801
0801
0801
11 00
12 00
19 00
0801
0801
21 00
22 00
0801
0801
31 00
32 00
08.02
0802
0802
11 00
12 00
0802
0802
21 00
22 00
0802
0802
31 00
32 00
0802
0802
41 00
42 00
0802
0802
51 00
52 00
0802
61 00
Da, qu hch Brazil v ht iu, ti hoc kh,

hoc cha bc v hoc lt v.
- Da:
- - qua cng on lm kh
- - Ci da (cm da)
- - Loi khc
- Qu hch Brazil:
- - Cha bc v
- - bc v
- Ht iu:
- - Cha bc v
- - bc v
Qu hch khc, ti hoc kh, hoc cha bc v
hoc lt v.
- Qu hnh nhn:
- - Cha bc v
- - bc v
- Qu ph hay ht ph (Corylus spp.):
- - Cha bc v
- - bc v
- Qu c ch:
- - Cha bc v
- - bc v
- Ht d (Castanea spp.):
- - Cha bc v
- - bc v
- Qu h trn (Ht d ci):
- - Cha bc v
- - bc v
- Ht macadamia (Macadamia nuts):
- - Cha bc v
36
M hng
0802
0802
0802
0802
62
70
80
90
M t hng ho
00
00
00
00
- - bc v
- Ht cy cla (cola spp.)
- Qu cau
- Loi khc
08.03
Chui, k c chui l, ti hoc kh.
0803 10 00 - Chui l
0803 90 00 - Loi khc
08.04
0804
0804
0804
0804
0804
0804
0804
0804
10
20
30
40
50
50
50
50
08.05
0805
0805
0805
0805
Qu thuc h cam qut, ti hoc kh.

10
- Qu cam:
10 10 - - Ti
10 20 - - Kh
20 00 - Qu qut cc loi (k c qut); cam nh (clementines)
v cc loi ging lai h cam qut tng t
0805
0805
40 00 - Qu bi, k c bi chm
50 00 - Qu chanh (Citrus limon, Citrus limonum) v qu
chp (Citrus aurantifolia, Citrus latifolia)
90 00 - Loi khc
0805
00
00
00
00
Qu ch l, sung, v, da, b, i, xoi v mng ct,

ti hoc kh.
- Qu ch l
- Qu sung, v
- Qu da
- Qu b
- Qu i, xoi v mng ct:
- - Qu i
- - Qu xoi
- - Qu mng ct
10
20
30
08.06
Qu nho, ti hoc kh.
0806 10 00 - Ti
0806 20 00 - Kh
08.07
0807
0807
0807
0807
0807
08.08
11
19
20
20
20
00
00
10
90
Cc loi da (k c da hu) v u , ti.

- Qu h da (k c da hu):
- - Qu da hu
- - Loi khc
- Qu u :
- - u Mardi backcross solo (betik solo)
- - Loi khc
Qu to, l v qu mc qua, ti.
37
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
28
28
28
25
25
25
25
23
23
23
23
28
28
25
25
23
23
28
28
28
21
25
25
25
19
23
23
23
17
28
28
28
25
25
25
23
23
23
21
21
21
19
19
19
17
17
17
21
21
19
19
17
17
21
19
17
17
17
16
16
14
14
28
28
25
25
23
23
28
28
25
25
23
23
M hng
0808
0808
0808
M t hng ho
10 00 - Qu to
30 00 - Qu l
40 00 - Qu mc qua
08.09
0809
10 00
0809
0809
0809
0809
0809
0809
21
29
30
40
40
40
00
00
00
10
20
Qu m, anh o, o (k c xun o), mn v

mn gai, ti.
- Qu m
- Qu anh o:
- - Qu anh o chua (Prunus cerasus)
- - Loi khc
- Qu o, k c xun o
- Qu mn v qu mn gai:
- - Qu mn
- - Qu mn gai
08.10
0810
0810
0810
0810
10
20
30
40
00
00
00
00
0810
0810
0810
0810
0810
0810
0810
0810
0810
0810
50
60
70
90
90
90
90
90
90
90
00
00
00
10
20
30
40
50
60
0810
0810
0810
0810
90
90
90
90
91
92
93
99
08.11
Qu v qu hch, hoc cha hp chn hoc luc

chn trong nc, ng lnh, hoc cha thm
ng hoc cht lm ngt khc.
10 00 - Qu du ty
20 00 - Qu mm xi, du tm v du , qu l chua en,
trng hoc v qu l gai
90 00 - Loi khc
0811
0811
0811
Qu khc, ti.
- Qu du ty
- Qu mm xi, du tm v du
- Qu l gai v qu l chua, en, trng hoc
- Qu nam vit qut, qu vit qut v cc loi qu khc
thuc chi Vaccinium
- Qu kiwi
- Qu su ring
- Qu hng vng
- Loi khc:
- - Qu nhn (bao gm c nhn mata kucing)
- - Qu vi
- - Qu chm chm
- - Qu boong boong; qu kh
- - Qu mt (cempedak v nangka)
- - Qu me
- - Loi khc:
- - - Salacca (qu da rn)
- - - Qu thanh long
- - - Qu hng xim (qu ciku)
- - - Loi khc
38
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
17
17
13
16
16
11
14
14
24
22
20
24
24
28
22
22
25
20
20
23
28
28
25
25
23
23
8
8
8
8
7
7
7
7
5
5
5
5
5
28
28
5
25
25
4
23
23
28
28
28
28
28
28
25
25
25
25
25
25
23
23
23
23
23
23
28
28
28
28
25
25
25
25
23
23
23
23
28
28
25
25
23
23
28
25
23
M hng
08.12
0812
0812
0812
0812
M t hng ho
Qu v qu hch, c bo qun tm thi (v d,

bng kh sunphur, ngm nc mui, nc lu
hunh hoc dung dch bo qun khc), nhng
khng n ngay c.
10 00 - Qu anh o
90
- Qu khc:
90 10 - - Qu du ty
90 90 - - Loi khc
08.13
00
00
00
Qu, kh, tr cc loi qu thuc nhm 08.01 n

08.06; hn hp cc loi qu hch hoc qu kh
thuc Chng ny.
- Qu m
- Qu mn
- Qu to
- Qu khc:
- - Qu nhn
- - Qu me
- - Qu khc
- Hn hp cc loi qu hch hoc qu kh thuc
Chng ny:
- - Ht iu hoc qu hch Brazil chim a s v trng
lng
- - Qu hch khc chim a s v trng lng
- - Qu ch l chim a s v trng lng
- - Qu b hoc qu cam hoc qu qut (bao gm qu
qut v qu qut) chim a s v trng lng
- - Loi khc
0813
0813
0813
0813
0813
0813
0813
0813
10
20
30
40
40
40
40
50
0813
50 10
0813
0813
0813
50 20
50 30
50 40
0813
50 90
0814
00 00 V cc loi qu thuc h cam qut, hoc cc loi

da (k c da hu), ti, ng lnh, kh hoc bo
qun tm thi trong nc mui, nc lu hunh
hoc trong cc dung dch bo qun khc.
10
20
90
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
25
23
28
28
25
25
23
23
28
28
28
25
25
25
23
23
23
28
28
28
25
25
25
23
23
23
28
25
23
28
28
28
25
25
25
23
23
23
28
25
23
14
13
11
14
14
13
13
11
11
Chng 9 - C ph, ch, ch Paragoay v cc loi

gia v
09.01
0901
0901
0901
0901
C ph, rang hoc cha rang, hoc cha kh

cht ca-ph-in; v qu v v la c ph; cc cht
thay th c ph c cha c ph theo t l no .
- C ph, cha rang:
11
- - Cha kh cht ca-phin:
11 10 - - - Arabica WIB hoc Robusta OIB
11 90 - - - Loi khc
12
- - kh cht ca-ph-in:
39
M hng
0901
0901
0901
0901
0901
0901
0901
0901
0901
0901
0901
M t hng ho
12 10 - - - Arabica WIB hoc Robusta OIB

12 90 - - - Loi khc
- C ph, rang:
21
- - Cha kh cht ca-ph-in:
21 10 - - - Cha xay
21 20 - - - xay
22
- - kh cht ca-ph-in:
22 10 - - - Cha xay
22 20 - - - xay
90
- Loi khc:
90 10 - - V qu v v la c ph
90 20 - - Cc cht thay th c cha c ph
09.02
0902 10
10
90
Ch, hoc cha pha hng liu.

- Ch xanh (cha men) ng gi sn trng lng gi
khng qu 3 kg:
- - L ch
- - Loi khc
- Ch xanh khc (cha men):
- - L ch
- - Loi khc
- Ch en ( men) v ch men mt phn, ng
gi sn trng lng gi khng qu 3kg:
- - L ch
- - Loi khc
- Ch en khc ( men) v ch en khc men
mt phn:
- - L ch
- - Loi khc
0902
0902
0902
0902
0902
0902
10
10
20
20
20
30
0902
0902
0902
30 10
30 90
40
0902
0902
40 10
40 90
0903
00 00 Ch Paragoay.
10
90
09.04
0904
0904
0904
0904
0904
0904
0904
0904
11
11
11
11
12
12
12
12
0904
21
10
20
90
10
20
90
Ht tiu thuc chi Piper; qu t thuc chi Capsicum

hoc chi Pimenta,kh, xay hoc nghin.
- Ht tiu:
- - Cha xay hoc cha nghin:
- - - Trng
- - - en
- - - Loi khc
- - xay hoc nghin:
- - - Trng
- - - en
- - - Loi khc
- Qu t thuc chi Capsicum hoc chi Pimenta:
- - lm kh, cha xay hoc cha nghin:
40
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
14
13
13
11
11
28
28
25
25
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
25
25
23
23
21
19
17
21
21
21
19
19
19
17
17
17
21
21
21
19
19
19
17
17
17
M hng
0904
0904
0904
0904
0904
21
21
22
22
22
M t hng ho
10 - - - Qu t (thuc chi Capsicum)
90 - - - Loi khc
- - xay hoc nghin:
10 - - - Qu t (thuc chi Capsicum)
90 - - - Loi khc
09.05
Vani.
0905 10 00 - Cha xay hoc cha nghin
0905 20 00 - xay hoc nghin
09.06
0906
0906
0906
Qu v hoa qu.
- Cha xay hoc cha nghin:
11 00 - - Qu (Cinnamomum zeylanicum Blume)
19 00 - - Loi khc
20 00 - xay hoc nghin
09.07
inh hng (c qu, thn v cnh).
0907 10 00 - Cha xay hoc cha nghin
0907 20 00 - xay hoc nghin
09.08
0908
0908
11 00
12 00
0908
0908
21 00
22 00
0908
0908
31 00
32 00
09.09
0909
0909
21 00
22 00
0909
0909
31 00
32 00
0909
0909
0909
61
61 10
61 20
Ht v v, nhc u khu v bch u khu.

- Ht nhc u khu:
- - Cha xay hoc cha nghin
- - xay hoc nghin
- V:
- - xay hoc nghin
- Bch u khu:
- - xay hoc nghin
Ht ca hoa hi, hoa hi dng sao, th l, rau mi,
th l Ai cp hoc ca-rum; ht bch x (juniper
berries).
- Ht ca cy rau mi:
- - xay hoc nghin
- Ht cy th l Ai cp:
- - xay hoc nghin
- Ht ca hoa hi, hoa hi dng sao, cy ca-rum hoc
ht cy th l; ht cy bch x (juniper berries):
- - Cha xay hoc cha nghin:
- - - Ca hoa hi
- - - Ca hoa hi dng sao
41
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
21
21
19
19
17
17
14
14
13
13
11
11
14
14
14
13
13
13
11
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
M hng
0909
0909
0909
0909
0909
0909
0909
61
61
62
62
62
62
62
M t hng ho
30 - - - Ca cy ca-rum (caraway)
90 - - - Loi khc
- - xay hoc nghin:
10 - - - Ca hoa hi
20 - - - Ca hoa hi dng sao
30 - - - Ca cy ca-rum (caraway)
90 - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
14
13
13
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
13
13
11
11
14
14
13
13
11
11
5
5
5
5
5
5
0
5
0
0
5
0
0
5
0
10.02
La mch en.
1002 10 00 - Ht ging
1002 90 00 - Loi khc
0
0
0
0
0
0
10.03
La i mch.
1003 10 00 - Ht ging
09.10
0910
0910
0910
0910
11
12
20
30
0910
91
0910
0910
0910
0910
0910
91
91
99
99
99
00
00
00
00
10
90
10
90
Gng, ngh ty, ngh (curcuma), l hng ty, c x

hng, l nguyt qu, ca-ri (curry) v cc loi gia v
khc.
- Gng:
- - xay hoc nghin
- Ngh ty
- Ngh (curcuma)
- Gia v khc:
- - Hn hp cc gia v nu trong Ch gii 1(b) ca
Chng ny:
- - - Ca-ri (curry)
- - - Loi khc
- - Loi khc:
- - - L hng ty, c x hng; l nguyt qu
- - - Loi khc
Chng 10 - Ng cc
10.01
1001
1001
11 00
19 00
1001
1001
91 00
99
1001
1001
1001
99 11
99 19
99 90
La m v meslin.
- La m Durum:
- - Ht ging
- - Loi khc
- Loi khc:
- - Ht ging
- - Loi khc:
- - - Thch hp s dng cho ngi:
- - - - Meslin
- - - - Loi khc
- - - Loi khc
42
M hng
1003
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
90 00 - Loi khc
10.04
Yn mch.
1004 10 00 - Ht ging
1004 90 00 - Loi khc
0
0
0
0
0
0
21
5
19
5
17
5
0
0
0
0
0
0
28
28
25
25
23
23
28
28
25
25
23
23
34
28
31
25
28
23
28
28
25
25
23
23
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
5
5
5
5
10.05
1005
1005
1005
1005
Ng.
10 00 - Ht ging
90
- Loi khc:
90 10 - - Loi dng rang n
90 90 - - Loi khc
10.06
1006
1006
1006
1006
1006
1006
1006
10
10
10
20
20
20
30
1006
1006
30 30
30 40
1006
1006
1006
1006
1006
30
30
40
40
40
10
90
10
90
91
99
10
90
La go.
- Thc:
- - gieo trng
- - Loi khc
- Go lt:
- - Go Thai Hom Mali
- - Loi khc
- Go xt ton b hoc s b, hoc cha nh
bng ht hoc h:
- - Go np
- - Go Thai Hom Mali
- - Loi khc:
- - - Go luc s
- - - Loi khc
- Tm:
- - Loi dng lm thc n chn nui
- - Loi khc
10.07
La min.
1007 10 00 - Ht ging
1007 90 00 - Loi khc
10.08
1008
10 00
1008
1008
1008
1008
1008
1008
1008
21
29
30
40
50
60
90
00
00
00
00
00
00
00
Kiu mch, k, ht cy thc chim; cc loi ng cc

khc.
- Kiu mch
- K:
- - Ht ging
- - Loi khc
- Ht cy thc chim (h la)
- Ht k Fonio (Digitaria spp.)
- Cy dim mch (Chenopodium quinoa)
- La m lai la mch en (Triticale)
- Ng cc loi khc
43
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Chng 11 - Cc sn phm xay xt; malt; tinh bt;

inulin; gluten la m
1101
1101
1101
11.02
1102
1102
1102
1102
1102
00
Bt m hoc bt meslin.
00 10 - Bt m
00 20 - Bt meslin
20
90
90
90
90
00
10
20
90
11.03
1103
1103
1103
1103
1103
1103
1103
1103
1103
11
11
11
13
19
19
19
19
20
20
90
00
10
20
90
00
11.04
1104
1104
1104
1104
12 00
19
19 10
19 90
1104
1104
1104
1104
1104
1104
22
23
29
29
29
30
00
00
20
90
00
Bt ng cc, tr bt m hoc bt meslin.

- Bt ng
- Loi khc:
- - Bt go
- - Bt la mch en
- - Loi khc
Ng cc dng tm, dng bt th v bt vin.
- Dng tm v bt th:
- - Ca la m:
- - - Li la m hoc durum
- - - Loi khc
- - Ca ng
- - Ca ng cc khc:
- - - Ca meslin
- - - Ca go
- - - Loi khc
- Dng bt vin
Ht ng cc c ch bin theo cch khc (v d,
xt v, xay, v mnh, nghin vn, ct lt hoc
nghin th), tr go thuc nhm 10.06; mm ng
cc nguyn dng, xay, v mnh hoc nghin.
- Ng cc xay hoc v mnh:
- - Ca yn mch
- - Ca ng cc khc:
- - - Ca ng
- - - Loi khc
- Ng cc ch bin cch khc (v d, xt v, nghin
vn, ct lt hoc nghin th):
- - Ca yn mch
- - Ca ng
- - Ca ng cc khc:
- - - Ca la mch
- - - Loi khc
- Mm ng cc, nguyn dng, xay mnh lt, hoc
nghin
44
14
14
13
13
11
11
8
8
8
7
7
7
5
5
5
14
14
5
13
13
5
11
11
4
14
14
14
14
13
13
13
13
11
11
11
11
14
13
11
14
14
13
13
11
11
14
5
13
5
11
4
14
14
14
13
13
13
11
11
11
M hng
11.05
1105
1105
11.06
1106
1106
1106
1106
1106
1106
1106
M t hng ho
Bt, bt th, bt mn, mnh lt, ht v vin t khoai

ty.
10 00 - Bt, bt mn v bt th
20 00 - Dng mnh lt, ht v bt vin
Bt, bt mn v bt th, ch bin t cc loi rau u
kh thuc nhm 07.13, t c sago hoc t r, c
hoc thn c thuc nhm 07.14 hoc t cc sn
phm thuc Chng 8.
10 00 - T cc loi rau u kh thuc nhm 07.13
20
- T c sago hoc t r hoc thn c thuc nhm 07.14:
20 10 - - T sn
- - T c sago:
20 21 - - - Bt th
20 29 - - - Loi khc
20 90 - - Loi khc
30 00 - T cc sn phm thuc Chng 8
11.07
Malt, rang hoc cha rang.
1107 10 00 - Cha rang
1107 20 00 - rang
11.08
00
00
00
00
Tinh bt; i-nu-lin.

- Tinh bt:
- - Tinh bt m
- - Tinh bt ng
- - Tinh bt khoai ty
- - Tinh bt sn
- - Tinh bt khc:
- - - Tinh bt c sago
- - - Loi khc
- Inulin
1108
1108
1108
1108
1108
1108
1108
1108
11
12
13
14
19
19
19
20
1109
00 00 Gluten la m, hoc cha lm kh.
10
90
00
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
21
19
17
21
19
17
21
21
21
21
19
19
19
19
17
17
17
17
5
5
5
5
5
5
14
14
14
14
13
13
13
13
11
11
11
11
14
14
14
13
13
13
11
11
11
0
5
0
5
0
5
Chng 12 - Ht du v qu c du; cc loi ng

cc, ht v qu khc; cy cng nghip hoc cy
dc liu; rm, r v c kh
12.01
u tng, hoc cha v mnh.
1201 10 00 - Ht ging
1201 90 00 - Loi khc
45
M hng
12.02
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
1202
1202
Lc cha rang, hoc cha lm chn cch khc,

hoc cha bc v hoc v mnh.
30 00 - Ht ging
- Loi khc:
41 00 - - Lc v
42 00 - - Lc nhn, hoc cha v mnh
5
5
5
5
4
4
1203
00 00 Ci (cm) da kh.
1204
00 00 Ht lanh, hoc cha v mnh.
12.05
1205
Ht ci du (Rape hoc Colza seeds) hoc cha

v mnh.
10 00 - Ht ci du (Rape hoc Colza seeds) c hm lng
axit eruxit thp
90 00 - Loi khc
1206
00 00 Ht hng dng, hoc cha v mnh.
5
5
5
5
4
4
5
5
5
5
5
5
5
5
4
5
5
5
5
5
5
5
5
5
5
4
4
4
4
4
5
5
5
5
4
4
21
21
19
19
17
17
1202
1205
12.07
Qu v ht c du khc, hoc cha v mnh.
1207 10
- Ht c v nhn ht c:
1207 10 10 - - Ph hp gieo trng
1207 10 20 - - Khng ph hp gieo trng
- Ht bng:
1207 21 00 - - Ht
1207 29 00 - - Loi khc
1207 30 00 - Ht thu du
1207 40
- Ht vng:
1207 40 10 - - Loi n c
1207 40 90 - - Loi khc
1207 50 00 - Ht m tt
1207 60 00 - Ht rum
1207 70 00 - Ht da
- Loi khc:
1207 99
- - Loi khc:
1207 99 40 - - - Ht Illipe (qu hch Illipe)
1207 99 90 - - - Loi khc
12.08
1208
1208
Bt mn v bt th t cc loi ht hoc qu c du,

tr bt v bt th t ht m tt.
10 00 - T u tng
90 00 - Loi khc
12.09
Ht, qu v mm, dng gieo trng.
1209 10 00 - Ht c ci ng
46
M hng
M t hng ho
1209
1209
1209
1209
21
22
23
24
1209
1209
1209
1209
1209
1209
25 00 - - Ht c mch en (Lolium multiflorum Lam., Lolium

perenne L.)
29
- - Loi khc:
29 10 - - - Ht c ui mo
29 20 - - - Ht c ci khc
29 90 - - - Loi khc
30 00 - Ht ca cc loi cy thn c trng ch yu ly hoa
1209
1209
1209
1209
1209
1209
91
91
91
99
99
99
12.10
Hublong (hoa bia), ti hoc kh, hoc cha

nghin, xay thnh bt mn hoc dng bt vin;
phn hoa bia.
10 00 - Hublong, cha nghin hoc cha xay thnh bt mn
hoc cha lm thnh bt vin
20 00 - Hublong, nghin, xay thnh bt mn hoc
dng bt vin; phn hoa bia
1210
1210
00
00
00
00
- Ht ca cc loi cy dng lm thc n gia sc:

- - Ht c linh lng (alfalfa)
- - Ht c ba l (Trifolium spp.)
- - Ht c ui tru
- - Ht c kentucky mu xanh da tri (Poa pratensis L.)
10
90
10
90
12.11
1211
1211
1211
1211
1211
1211
1211
1211
20
20
20
30
30
30
40
90
1211
90 11
10
90
10
90
00
- Loi khc:
- - Ht rau:
- - - Ht hnh
- - - Loi khc
- - Loi khc:
- - - Ht cy cao su hoc ht cy dm bt
- - - Loi khc
Cc loi cy v cc b phn ca cy (k c ht v
qu), ch yu dng lm nc hoa, lm dc phm
hoc thuc tr su, thuc dit nm, hoc cc mc
ch tng t, ti hoc kh, hoc cha ct,
nghin hoc xay thnh bt.
- R cy nhn sm:
- - ct, nghin hoc dng bt
- - Loi khc
- L coca:
- - ct, nghin hoc dng bt
- - Loi khc
- Thn cy anh tc
- Loi khc:
- - Loi ch yu dng lm dc liu:
- - - Cy gai du, ct, nghin hoc dng bt
47
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
0
5
0
4
0
5
0
0
5
0
0
4
0
0
M hng
M t hng ho
1211
1211
1211
1211
90
90
90
90
12
13
14
19
1211
1211
1211
1211
1211
1211
1211
1211
90
90
90
90
90
90
90
90
91
92
94
95
96
97
98
99
12.12
1212
1212
1212
1212
1212
21
21 10
21 20
21 90
29
1212
1212
1212
1212
29
29
29
29
11
19
20
30
1212
1212
1212
1212
1212
1212
1212
91
92
93
93
93
94
99
00
00
10
90
00
00
- - - Cy gai du, dng khc

- - - R cy ba gc hoa
- - - Loi khc, ct, nghin hoc dng bt
- - - Loi khc
- - Loi khc:
- - - Cy kim cc, ct, nghin hoc dng bt
- - - Cy kim cc, dng khc
- - - G n hng
- - - Mnh g Gaharu
- - - R cy cam tho
- - - V cy Persea (Persea Kurzii Kosterm)
- - - Loi khc, ct, nghin hoc dng bt
- - - Loi khc
Qu b kt, rong bin v to bin khc, c ci
ng v ma ng, ti, p lnh, ng lnh
hoc kh, hoc cha nghin; ht v nhn ca ht
v cc sn phm rau khc (k c r rau dip xon
cha rang thuc loi Cichorium intybus satibium)
ch yu dng lm thc n cho ngi, cha c chi
tit hoc ghi ni khc.
- Rong bin v cc loi to khc:
- - Thch hp dng lm thc n cho ngi:
- - - Eucheuma spp.
- - - Gracilaria lichenoides
- - - Loi khc
- - Loi khc:
- - - Ti, p lnh hoc kh, dng cho cng ngh
nhum, thuc da, lm nc hoa, lm dc phm, hoc
lm thuc tr su, thuc dit nm hoc cc mc ch
tng t:
- - - - Loi dng lm dc phm
- - - - Loi khc
- - - Loi khc, ti, p lnh hoc kh
- - - Loi khc, ng lnh
- Loi khc:
- - C ci ng
- - Qu b kt (carob)
- - Ma:
- - - Ph hp lm ging
- - - Loi khc
- - R rau dip xon
- - Loi khc
48
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
5
0
0
0
5
0
0
0
4
0
5
0
5
5
0
0
0
0
5
0
5
5
0
0
0
0
4
0
4
4
0
0
0
0
5
5
5
5
5
5
4
4
4
5
5
5
5
5
5
5
5
4
4
4
4
5
5
5
5
4
4
0
5
5
5
0
5
5
5
0
4
4
4
M hng
M t hng ho
1213
00 00 Rm, r v tru t cy ng cc, cha x l, hoc

cha bm, nghin, p hoc lm thnh dng vin.
12.14
C ci Thu in, c ci, r c kh, c kh, c linh

lng, c ba l, cy hng u, ci xon, u lu-pin,
u tm v cc sn phm tng t dng lm thc
n cho gia sc, hoc cha lm thnh vin.
10 00 - Bt th v vin c linh lng (alfalfa)
90 00 - Loi khc
1214
1214
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
1
1
1
1
1
1
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
Chng 13 - Nha cnh kin ; gm, nha cy, cc

cht nha v cc cht chit xut t thc vt khc
13.01
1301
1301
1301
1301
1301
1301
1301
Nha cnh kin ; gm t nhin, nha cy, nha

gm v nha du (v d, nha thm t cy balsam).
20
90
90
90
90
90
90
00 - Gm rp
- Loi khc:
10 - - Gm benjamin
20 - - Gm damar
30 - - Nha cy gai du
40 - - Nha cnh kin
90 - - Loi khc
13.02
1302
1302
1302
1302
1302
1302
12
13
19
19
19
19
00
00
1302
1302
1302
19 50
19 90
20 00
20
30
40
Nha v cc chit xut t thc vt; cht pectic,

mui ca axit pectinic mui ca axit pectic; thch,
cc cht nhy v cc cht lm c, lm dy khc,
hoc cha ci bin, thu c t cc sn phm thc
vt.
- Nha v cc cht chit xut t thc vt:
- - T cam tho
- - T hoa bia (hublong)
- - Loi khc:
- - - Chit xut v cn thuc ca cy gai du
- - - Chit xut khc lm thuc
- - - Nha v cc chit xut thc vt t hoa cc hoc r
cy c cha rotenone
- - - Sn mi (sn mi t nhin)
- - - Loi khc
- Cht pectic, mui ca axit pectinic, mui ca axit
pectic
- Cht nhy v cht lm c, lm dy, hoc cha
bin i thu c t cc sn phm thc vt:
49
M hng
1302
1302
1302
1302
1302
M t hng ho
31 00 - - Thch rau cu
32 00 - - Cht nhy v cht lm c, lm dy, hoc cha
bin i, thu c t qu b kt gai, ht b kt gai
hoc ht guar
39
- - Loi khc:
39 10 - - - Lm t rong bin
39 90 - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
Chng 14 - Vt liu thc vt dng tt bn; cc

sn phm thc vt cha c chi tit hoc ghi ni
khc
14.01
1401
1401
10 00
20
1401
1401
1401
20 11
20 12
20 19
1401
1401
1401
1401
1401
20
20
20
20
90
21
29
30
90
00
14.04
1404
1404
1404
20 00
90
90 20
1404
1404
90 30
90 90
Nguyn liu thc vt ch yu dng tt bn (nh:

tre, song, my, sy, liu gai, cy bc, c si, ra
sch, chui hoc cc loi rm, r ng cc ty
hoc nhum v v cy on).
- Tre
- Song, my:
- - Nguyn cy:
- - - Th
- - - ra sch v sulphur ha
- - - Loi khc
- - Li cy my tch:
- - - ng knh khng qu 12 mm
- - - Loi khc
- - V (ct) cy my tch
- - Loi khc
- Loi khc
Cc sn phm t thc vt cha c chi tit hoc
ghi ni khc.
- X ca cy bng
- Loi khc:
- - Loi dng ch yu trong cng ngh thuc da hoc
nhum mu
- - Bng gn
- - Loi khc
Chng 15 - M v du ng vt hoc thc vt v
cc sn phm tch t chng; m n c ch
bin; cc loi sp ng vt hoc thc vt.
15.01
M ln (bao gm m t m l v m kh) v m gia

cm, tr cc loi thuc nhm 02.09 hoc 15.03.
50
M hng
1501
1501
1501
M t hng ho
10 00 - M ln t m l v m kh
20 00 - M ln khc
90 00 - Loi khc
15.02
1502
1502
1502
1502
1502
1502
10
10
10
90
90
90
1503
00
1503
1503
10
90
10
90
M ca ng vt h tru b, cu hoc d, tr cc
loi m thuc nhm 15.03.
- M (tallow):
- - n c
- - Loi khc
- Loi khc:
- - n c
- - Loi khc
Stearin m ln, du m ln, oleostearin, du oleo v

du m (du tallow), cha nh ho, cha pha trn
hoc cha ch bin cch khc.
00 10 - Stearin m ln hoc oleostearin
00 90 - Loi khc
15.04
M v du v cc phn phn on ca chng, t c

hoc cc loi ng vt c v sng bin, hoc
cha tinh ch nhng khng thay i v mt ho hc.
1504
1504
1504
1504
1504
1504
10
- Du gan c v cc phn phn on ca chng:
10 20 - - Cc phn phn on th rn
10 90 - - Loi khc
20
- M v du v cc phn phn on ca chng, t c,
tr du gan c:
20 90 - - Loi khc
30
- M v du v cc phn phn on ca chng, t ng
vt c v bin:
30 90 - - Loi khc
1505
00
1504
1504
1504
1505
1505
1506
M lng v cht bo thu c t m lng (k c

lanolin).
00 10 - Lanolin
00 90 - Loi khc
00 00 M v du ng vt khc v cc phn phn on
ca chng, hoc cha tinh ch nhng khng thay
i v mt ho hc.
51
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
8
8
8
7
7
7
5
5
5
8
8
7
7
5
5
8
8
7
7
5
5
8
8
7
7
5
5
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
8
8
7
7
5
5
M hng
15.07
1507
1507
1507
1507
Du u tng v cc phn phn on ca du u

tng, hoc cha tinh ch nhng khng thay i
v mt ho hc.
10 00 - Du th, hoc cha kh cht nha
90
- Loi khc:
90 10 - - Cc phn phn on ca du u tng cha tinh
ch
90 90 - - Loi khc
15.08
1508
1508
1508
1508
M t hng ho
10 00 - Du th
90
- Loi khc:
90 10 - - Cc phn phn on ca du lc cha tinh ch
90 90 - - Loi khc
Du liu v cc phn phn on ca du liu,
hoc cha tinh ch nhng khng thay i v mt
ho hc.
- Du th (virgin):
- - ng gi vi trng lng tnh khng qu 30 kg
- - Loi khc
- Loi khc:
- - Cc phn phn on ca du cha tinh ch:
- - - ng gi vi trng lng tnh khng qu 30 kg
- - - Loi khc
- - Loi khc:
- - - ng gi vi trng lng tnh khng qu 30 kg
- - - Loi khc
1509
1509
1509
1509
10
10 10
10 90
90
1509
1509
90 11
90 19
1509
1509
90 91
90 99
15.10
Du khc v cc phn phn on ca chng duy

nht thu c t liu, hoc cha tinh ch,
nhng cha thay i v mt ho hc, k c hn hp
ca cc loi du ny hoc cc phn phn on ca
cc loi du ny vi du hoc phn phn on ca
du thuc nhm 15.09.
00 10 - Du th
00 20 - Cc phn phn on ca du cha tinh ch
00 90 - Loi khc
15.11
1511
1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
5
21
5
19
5
17
5
5
5
5
5
5
5
5
5
5
5
5
21
21
19
19
17
17
5
5
21
5
5
19
5
5
17
Du lc v cc phn phn on ca du lc, hoc

15.09
1510
1510
1510
Thu sut AJCEP (%)
Du c v cc phn phn on ca du c, hoc

10 00 - Du th
52
M hng
1511
90
1511
1511
90 11
90 19
1511
1511
90 91
90 92
1511
90 99
15.12
1512
1512
1512
11 00
19
19 10
1512
19 90
1512
1512
1512
21 00
29
29 10
1512
29 90
15.13
1513
1513
1513
1513
11 00
19
19 10
19 90
1513
1513
1513
1513
21
21 10
21 90
29
1513
29 11
M t hng ho
- Loi khc:
- - Cc phn phn on ca du cha tinh ch:
- - - Cc phn phn on th rn
- - - Loi khc
- - Loi khc:
- - - Cc phn phn on th rn
- - - Loi khc, ng gi vi trng lng tnh khng
qu 20 kg
- - - Loi khc
Du ht hng dng, du cy rum, du ht bng
v cc phn phn on ca chng, hoc cha
tinh ch, nhng khng thay i v mt ho hc.
- Du ht hng dng hoc du cy rum v cc phn
phn on ca chng:
- - Du th
- - Loi khc:
- - - Cc phn phn on ca du hng dng hoc
du cy rum cha tinh ch
- - - Loi khc
- Du ht bng v cc phn phn on ca chng:
- - Du th, hoc cha kh gossypol
- - Loi khc:
- - - Cc phn phn on ca du ht bng cha tinh
ch
- - - Loi khc
Du da, du ht c hoc du c ba-ba-su v cc
phn phn on ca chng hoc cha tinh ch,
nhng khng thay i v mt ho hc.
- Du da (copra) v cc phn on ca du da:
- - Du th
- - Loi khc:
- - - Cc phn phn on ca du da cha tinh ch
- - - Loi khc
- Du ht c hoc du c ba-ba-su v cc phn phn
on ca chng:
- - Du th:
- - - Du ht c
- - - Loi khc
- - Loi khc:
- - - Cc phn phn on ca du ht c hoc du c baba-su cha tinh ch:
- - - - Cc phn phn on th rn ca du ht c cha
tinh ch
53
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
21
21
19
19
17
17
21
19
17
21
19
17
21
19
17
5
21
5
19
5
17
5
5
5
5
5
5
M hng
1513
1513
1513
1513
1513
1513
1513
1513
1513
M t hng ho
29 12 - - - - Cc phn phn on th rn ca du c ba-ba-su

cha tinh ch
29 13 - - - - Loi khc, ca du ht c cha tinh ch
29 14 - - - - Loi khc, ca du c ba-ba-su cha tinh ch
- - - Loi khc:
29 91 - - - - Cc phn phn on th rn ca du ht c
29 92 - - - - Cc phn phn on th rn ca du c ba-ba-su
29 94 - - - - Olein ht c, tinh ch, ty v kh mi
29 95 - - - - Du ht c, tinh ch, ty v kh mi
29 96 - - - - Loi khc, ca du ht c
29 97 - - - - Loi khc, ca du c ba-ba-su
15.14
1514
1514
1514
1514
11 00
19
19 10
19 90
1514
1514
1514
1514
1514
91
91 10
91 90
99
99 10
1514
1514
99 91
99 99
15.15
Du ht ci (Rape, Colza oil) hoc du m tt v cc

phn phn on ca chng, hoc cha tinh ch,
nhng khng thay i v mt ho hc.
- Du ht ci hm lng axt eruxic thp v cc phn
phn on ca chng:
- - Du th
- - Loi khc:
- - - Cc phn phn on ca du cha tinh ch
- - - Loi khc
- Loi khc:
- - Du th:
- - - Du ht ci khc
- - - Loi khc
- - Loi khc:
- - - Cc phn phn on ca du cha tinh ch
- - - Loi khc:
- - - - Du ht ci khc
- - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
21
21
21
21
21
21
19
19
19
19
19
19
17
17
17
17
17
17
5
5
5
5
5
5
5
5
5
5
5
5
21
21
19
19
17
17
5
5
5
5
5
4
5
5
5
5
5
5
M v du thc vt xc nh khc (k c du
Jojoba) v cc phn phn on ca chng, hoc
cha tinh ch, nhng khng thay i v mt ho hc.
1515
1515
11 00
19 00
1515
1515
21 00
29
1515
1515
29 11
29 19
- Du ht lanh v cc phn phn on ca du ht lanh:

- - Du th
- - Loi khc
- Du ht ng v cc phn phn on ca du ht ng:
- - Du th
- - Loi khc:
- - - Cc phn phn on ca du cha tinh ch:
- - - - Cc phn phn on th rn
- - - - Loi khc
- - - Loi khc:
54
M hng
1515
1515
1515
1515
1515
1515
1515
1515
1515
1515
1515
1515
1515
1515
1515
1515
1515
1515
1515
1515
1515
1515
M t hng ho
29 91 - - - - Cc phn phn on th rn
29 99 - - - - Loi khc
30
- Du thu du v cc phn phn on ca du thu
du:
30 10 - - Du th
30 90 - - Loi khc
50
- Du ht vng v cc phn phn on ca du ht
vng:
50 10 - - Du th
50 20 - - Cc phn phn on ca du ht vng cha tinh ch
50 90 - - Loi khc
90
- Loi khc:
- - Du tengkawang:
90 11 - - - Du th
90 12 - - - Cc phn phn on ca du cha tinh ch
90 19 - - - Loi khc
- - Du tung:
90 21 - - - Du th
90 29 - - - Loi khc
- - Du Jojoba:
90 31 - - - Du th
90 39 - - - Loi khc
- - Loi khc:
90 91 - - - Du th
90 99 - - - Loi khc
15.16
1516
10
1516
1516
1516
10 10
10 90
20
1516
1516
1516
1516
20
20
20
20
11
12
13
14
M v du ng vt hoc thc vt v cc phn phn

on ca chng, qua hydro ho, este ho lin
hp, ti este ho hoc eledin ho ton b hoc mt
phn, hoc cha tinh ch, nhng cha ch bin
thm.
- M v du ng vt v cc phn phn on ca
chng:
- - ng gi vi trng lng tnh t 10 kg tr ln
- - Loi khc
- M v du thc vt v cc phn phn on ca chng:
- - M v du ti este ho v cc phn phn on
ca chng:
- - - Ca u nnh
- - - Ca qu c du, dng th
- - - Ca qu c du, tr dng th
- - - Ca da
55
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
28
25
25
23
23
5
5
5
5
5
4
5
5
34
5
5
31
5
5
28
5
5
28
5
5
25
5
5
23
5
5
5
5
5
5
5
5
4
5
5
5
5
5
5
5
5
4
5
5
5
5
5
5
5
5
4
21
21
19
19
17
17
21
21
21
21
19
19
19
19
17
17
17
17
M hng
M t hng ho
1516
1516
1516
1516
1516
20
20
20
20
20
15
16
17
18
19
1516
1516
1516
1516
20
20
20
20
21
22
23
29
1516
1516
1516
20 51
20 52
20 59
1516
1516
1516
1516
1516
1516
20
20
20
20
20
20
1516
1516
20 98
20 99
92
93
94
95
96
97
15.17
1517
1517
1517
1517
1517
10
90
90
90
90
00
1517
1517
90 43
90 44
1517
90 50
1517
1517
90 61
90 62
10
20
30
- - - Ca ht c, dng th
- - - Ca ht c, tinh ch, ty v kh mi (RBD)
- - - Ca lc
- - - Ca ht lanh
- - - Loi khc
- - M qua hydro ho dng lp, ming:
- - - Ca lc, u nnh, qu c du, ht c hoc da
- - - Ca ht lanh
- - - Ca liu
- - - Loi khc
- - Loi khc, stearin c, c ch s it khng qu 48:
- - - Cha tinh ch
- - - tinh ch, ty v kh mi (RBD)
- - - Loi khc
- - Loi khc:
- - - Ca ht lanh
- - - Ca liu
- - - Ca u nnh
- - - Du thu du hiro ha
- - - Stearin ht c tinh ch, ty v kh mi (RBD)
- - - Stearin hoc olein ht c hydro ho v tinh ch,
ty v kh mi (RBD)
- - - Loi khc, ca lc, du c hoc da
- - - Loi khc
Margarin; cc hn hp hoc cc ch phm n c
ca m hoc du ng vt hoc thc vt hoc cc
phn phn on ca cc loi m hoc du khc
nhau thuc Chng ny, tr m hoc du n c
hoc cc phn phn on ca chng thuc nhm
15.16.
- Margarin (tr loi margarin lng)
- Loi khc:
- - Ch phm gi ghee
- - Mragarin lng
- - Ca mt loi s dng nh ch phm tch khun
- - Ch phm gi m ln; shortening:
- - - Shortening
- - - Ch phm gi m ln
- - Hn hp hoc ch phm khc ca m hay du thc
vt hoc ca cc phn phn on ca chng:
- - - Hn hp hoc ch phm dng rn
- - - Hn hp hoc ch phm dng lng:
- - - - Thnh phn ch yu l du lc
- - - - Thnh phn ch yu l du c th
56
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
21
21
21
19
19
19
19
19
17
17
17
17
17
21
21
21
21
19
19
19
19
17
17
17
17
21
21
21
19
19
19
17
17
17
21
21
21
21
21
21
19
19
19
19
19
19
17
17
17
17
17
17
21
21
19
19
17
17
17
16
14
28
28
28
25
25
25
23
23
23
21
28
19
25
17
23
28
25
23
28
28
25
25
23
23
M hng
1517
1517
1517
1517
1517
1517
1517
1517
15.18
1518
1518
1518
1518
1518
1518
1518
1518
1518
1518
1518
1518
M t hng ho
90 63 - - - - Thnh phn ch yu l du c khc, ng gi vi

trng lng tnh di 20kg
90 64 - - - - Thnh phn ch yu l du c khc, ng gi vi
trng lng tnh t 20kg tr ln
90 65 - - - - Thnh phn ch yu l du ht c
90 66 - - - - Thnh phn ch yu l olein ht c
90 67 - - - - Thnh phn ch yu l du u nnh
90 68 - - - - Thnh phn ch yu l du ht illipe
90 69 - - - - Loi khc
90 90 - - Loi khc
M v du ng vt hoc thc vt v cc phn phn
on ca chng un si, xi ho, kh nc, sun
pht ho, thi kh, polime ho bng cch un nng
trong chn khng hoc trong kh tr, hoc bng
bin php thay i v mt ho hc khc, tr loi
thuc nhm 15.16; cc hn hp v cc ch phm
khng n c t m hoc du ng vt hoc thc
vt hoc t cc phn phn on ca cc loi m
hoc du khc nhau thuc Chng ny, cha c
chi tit hoc ghi ni khc.
- M v du ng vt hoc thc vt v cc phn phn
on ca chng, un si, xi ho, kh nc, sun
pht ho, thi kh, polime ho bng cch un nng
trong chn khng hoc trong kh tr hoc bng bin
php thay i v mt ho hc khc tr loi thuc nhm
15.16:
00 12 - - M v du ng vt
00 14 - - Du lc, du u nnh, du c hoc du da
00 15 - - Du ht lanh v cc phn phn on ca du ht lanh
00 16 - - Du liu v cc phn phn on ca du liu
00 19 - - Loi khc
00 20 - Cc hn hp hoc cc ch phm khng n c t
m hoc du ng vt hoc t cc phn phn on ca
cc loi m hoc du khc nhau
- Cc hn hp hoc cc ch phm khng n c t
m hoc du thc vt hoc t cc phn phn on ca
cc loi m hoc du khc nhau:
00 31 - - Ca qu cy c du hoc ht c
00 33 - - Ca ht lanh
00 34 - - Ca liu
00 35 - - Ca lc
00 36 - - Ca u nnh hoc da
00 37 - - Ca ht bng
57
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
25
23
28
25
23
28
28
28
28
28
28
25
25
25
25
25
25
23
23
23
23
23
23
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
M hng
M t hng ho
1518
1518
00 39 - - Loi khc
00 60 - Cc hn hp hoc cc ch phm khng n c t
m hoc du ng vt hoc t cc phn phn on ca
chng v m hoc du thc vt hoc cc phn phn
on ca chng
15.20
Glycerin, th; nc glycerin v dung dch kim

glycerin.
00 10 - Glycerin th
00 90 - Loi khc
1520
1520
15.21
1521
1521
1521
1521
15.22
1522
1522
Sp thc vt (tr triglyxerit), sp ong, sp cn

trng khc v sp c nh tng, hoc cha tinh
ch hay pha mu.
10 00 - Sp thc vt
90
- Loi khc:
90 10 - - Sp ong v sp cn trng khc
90 20 - - Sp c nh tng
Cht nhn; b, cn cn li sau qu trnh x l cc
cht bo hoc sp ng vt hoc thc vt.
00 10 - Cht nhn
00 90 - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
28
28
25
25
23
23
28
28
28
25
25
25
23
23
23
28
25
23
Chng 16 - Cc ch phm t tht, c hay ng vt

gip xc, ng vt thn mm hoc ng vt thu
sinh khng xng sng khc
16.01
1601
1601
Xc xch v cc sn phm tng t lm t tht, t

ph phm dng tht sau git m hoc tit; cc ch
phm thc phm t cc sn phm .
00 10 - ng hp kn kh
00 90 - Loi khc
16.02
1602
1602
1602
1602
10
10 10
10 90
20 00
1602
1602
31
31 10
Tht, cc ph phm dng tht sau git m hoc tit,

ch bin hoc bo qun khc.
- Ch phm ng nht:
- - Cha tht ln, ng hp kn kh
- - Loi khc
- T gan ng vt
- T gia cm thuc nhm 01.05:
- - T g ty:
- - - ng hp kn kh
- - - Loi khc:
58
M hng
1602
1602
1602
1602
1602
1602
1602
1602
1602
1602
1602
1602
1602
1602
1602
1602
1602
1602
1602
1602
1602
M t hng ho
31 91 - - - - Tht c lc hoc tch khi xng bng

phng php c hc
31 99 - - - - Loi khc
32
- - T g thuc loi Gallus domesticus:
32 10 - - - Ca-ri g, ng hp kn kh
32 90 - - - Loi khc
39 00 - - Loi khc
- T ln:
41
- - Tht mng nguyn ming v ct mnh:
41 10 - - - ng hp kn kh
41 90 - - - Loi khc
42
- - Tht vai nguyn ming v ct mnh:
42 10 - - - ng hp kn kh
42 90 - - - Loi khc
49
- - Loi khc, k c cc sn phm pha trn:
- - - Tht ngui:
49 11 - - - - ng hp kn kh
49 19 - - - - Loi khc
- - - Loi khc:
49 91 - - - - ng hp kn kh
49 99 - - - - Loi khc
50 00 - T ng vt h tru b
90
- Loi khc, k c sn phm ch bin t tit ng vt:
90 10 - - Ca-ri cu, ng hp kn kh
90 90 - - Loi khc
Sn phm chit xut v nc p t tht, c hoc t
ng vt gip xc, ng vt thn mm hoc ng
vt thu sinh khng xng sng khc.
- T tht g, c tho mc
- T tht g, khng c tho mc
- Loi khc, c tho mc
- Loi khc
16.03
1603
1603
1603
1603
00
00
00
00
16.04
1604
1604
1604
1604
1604
1604
10
20
30
90
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
25
23
28
25
23
28
28
28
25
25
25
23
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
28
25
25
25
23
23
23
28
28
25
25
23
23
21
21
21
21
19
19
19
19
17
17
17
17
28
28
25
25
23
23
28
28
25
25
23
23
C c ch bin hay bo qun; trng c tm

mui v sn phm thay th trng c tm mui ch
bin t trng c.
- C, nguyn con hoc dng ming, nhng cha ct nh:
11
11
11
12
12
12
- - T c hi:
10 - - - ng hp kn kh
90 - - - Loi khc
- - T c trch:
10 - - - ng hp kn kh
90 - - - Loi khc
59
M hng
M t hng ho
1604
13
1604
1604
13 11
13 19
1604
1604
1604
13 91
13 99
14
1604
1604
1604
1604
1604
1604
1604
1604
1604
1604
1604
1604
1604
1604
1604
1604
1604
14
14
14
15
15
15
16
16
16
17
17
17
19
19
19
19
20
1604
1604
20 11
20 19
1604
1604
20 21
20 29
1604
1604
1604
20 91
20 93
20 99
1604
1604
31 00
32 00
11
19
90
10
90
10
90
10
90
20
30
90
- - T c sc-in v c trch k (brisling) hoc c trch

cm (sprats):
- - - T c sc-in:
- - - - ng hp kn kh
- - - - Loi khc
- - - Loi khc:
- - - - ng hp kn kh
- - - - Loi khc
- - T c ng, c ng vn v c ng sc da (Sarda
spp.):
- - - ng hp kn kh:
- - - -T c ng
- - - - Loi khc
- - - Loi khc
- - T c thu:
- - - ng hp kn kh
- - - Loi khc
- - T c cm (c trng):
- - - ng hp kn kh
- - - Loi khc
- - C chnh:
- - - ng hp kn kh
- - - Loi khc
- - Loi khc:
- - - C ng (horse mackerel), ng hp kn kh
- - - Loi khc, ng hp kn kh
- - - Loi khc
- C c ch bin hoc bo qun cch khc:
- - Vy c mp, ch bin s dng ngay:
- - - ng hp kn kh
- - - Loi khc
- - Xc xch c:
- - - ng hp kn kh
- - - Loi khc
- - Loi khc:
- - - ng hp kn kh
- - - C ct nh ng lnh, luc chn hoc hp chn
- - - Loi khc
- Trng c tm mui v sn phm thay th trng c tm
mui:
- - Trng c tm mui
- - Sn phm thay th trng c tm mui
60
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
28
25
25
23
23
28
28
25
25
23
23
28
28
28
25
25
25
23
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
28
25
25
25
23
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
28
25
25
25
23
23
23
28
28
25
25
23
23
M hng
M t hng ho
16.05
1605
1605
1605
10
10 10
10 90
1605
1605
1605
1605
1605
1605
1605
1605
21
21
21
29
29
29
30
40
10
90
00
00
1605
1605
1605
1605
1605
1605
1605
1605
1605
51
52
53
54
55
56
57
58
59
00
00
00
00
00
00
00
00
00
1605
1605
1605
1605
61
62
63
69
00
00
00
00
10
90
ng vt gip xc, ng vt thn mm v ng vt

thu sinh khng xng sng khc, c ch bin
hoc bo qun.
- Cua, gh:
- - ng gi kn kh
- - Loi khc
- Tm shrimp v tm pandan (prawns):
- - Khng ng hp kn kh:
- - -Tm shrimp dng bt nho
- - - Loi khc
- - Loi khc:
- - -Tm shrimp dng bt nho
- - - Loi khc
- Tm hm
- ng vt gip xc khc
- ng vt thn mm:
- - Hu
- - ip, k c ip n hong
- - Vm (Mussels)
- - Mc nang v mc ng
- - Bch tuc
- - Trai, s
- - Bo ng
- - c, tr c bin
- - Loi khc
- ng vt thy sinh khng xng sng khc:
- - Hi sm
- - Nhm bin
- - Sa
- - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
28
25
25
23
23
28
28
25
25
23
23
28
28
28
28
25
25
25
25
23
23
23
23
28
28
28
28
28
28
28
28
28
25
25
25
25
25
25
25
25
25
23
23
23
23
23
23
23
23
23
28
28
28
28
25
25
25
25
23
23
23
23
0
3
0
3
0
3
Chng 17 - ng v cc loi ko ng
17.02
1702
1702
1702
ng khc, k c ng lactoza, mantoza, glucoza

v fructoza, tinh khit v mt ho hc, th rn;
xir ng cha pha thm hng liu hoc cht
mu; mt ong nhn to hoc cha pha trn vi
mt ong t nhin; ng caramen.
- Lactoza v xir lactoza:
11 00 - - C hm lng lactoza khan t 99% tr ln, tnh theo
trng lng cht kh
19 00 - - Loi khc
20 00 - ng t cy thch (maple) v xir t cy thch
61
M hng
M t hng ho
1702
30
1702
1702
1702
30 10
30 20
40 00
1702
1702
50 00
60
1702
1702
1702
60 10
60 20
90
1702
1702
1702
90 11
90 19
90 20
1702
90 30
1702
90 40
1702
1702
90 91
90 99
- Glucoza v xir glucoza, khng cha hoc c cha

hm lng fructoza khng qu 20% tnh theo trng
lng th kh:
- - Glucoza
- - Xir glucoza
- Glucoza v xir glucoza, cha hm lng fructoza t
nht l 20% nhng di 50% tnh theo trng lng
th kh, tr ng nghch chuyn
- Fructoza tinh khit v mt ho hc
- Fructoza v xir fructoza khc, cha hm lng
fructoza trn 50% tnh theo trng lng th kh, tr
ng nghch chuyn:
- - Fructoza
- - Xir fructoza
- Loi khc, k c ng nghch chuyn v ng khc
v hn hp xir ng c cha hm lng fructoza l
50% tnh theo trng lng th kh:
- - Mantoza v xir mantoza:
- - - Mantoza tinh khit v mt ho hc
- - - Loi khc
- - Mt ong nhn to, hoc cha pha trn vi mt
ong t nhin
- - ng pha hng liu hoc cht mu (tr
mantoza)
- - ng caramen
- - Loi khc:
- - - Xi r
- - - Loi khc
17.03
1703
1703
1703
1703
1703
1703
10
10
10
90
90
90
Mt thu c t chit xut hoc tinh ch ng.

- Mt ma:
- - pha hng liu hoc cht mu
- - Loi khc
- Loi khc:
- - pha hng liu hoc cht mu
- - Loi khc
10
90
10
90
17.04
1704
1704
1704
1704
10 00
90
90 10
90 20
1704
90 91
Cc loi ko ng (k c s c la trng), khng

cha ca cao.
- Ko cao su, hoc cha bc ng
- Loi khc:
- - Ko v vin ngm ho
- - S c la trng
- - Loi khc:
- - - Do, c cha gelatin
62
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
4
4
4
3
3
3
3
3
3
3
3
5
3
3
5
3
3
5
5
5
5
5
5
5
5
5
5
5
4
4
5
5
5
5
4
4
28
25
23
14
28
13
25
11
23
28
25
23
M hng
1704
M t hng ho
90 99 - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
25
23
Chng 18 - Ca cao v cc ch phm t ca cao

1801
00 00 Ht ca cao, hoc cha v mnh, sng hoc

rang.
1802
00 00 V qu, v ht, v la v ph liu ca cao khc.
18.03
Bt ca cao nho, hoc cha kh cht bo.
1803 10 00 - Cha kh cht bo
1803 20 00 - kh mt phn hoc ton b cht bo
5
5
5
5
4
4
1804
00 00 B ca cao, cht bo v du ca cao.
1805
00 00 Bt ca cao, cha pha thm ng hoc cht lm

ngt khc.
14
13
11
14
13
11
14
14
13
13
11
11
24
24
22
22
20
20
24
24
22
22
20
20
24
24
22
22
20
20
24
22
20
18.06
1806
10 00
1806
20
1806
1806
20 10
20 90
1806
1806
1806
1806
1806
1806
1806
1806
1806
31
31
31
32
32
32
90
90
90
1806
90 40
10
90
10
90
10
30
S c la v cc ch phm thc phm khc c cha

ca cao.
- Bt ca cao, pha thm ng hoc cht lm ngt
khc
- Ch phm khc dng khi, ming hoc thanh c
trng lng trn 2 kg hoc dng lng, bt nho, bt
mn, dng ht hay dng ri khc ng trong thng hoc
gi sn, trng lng trn 2 kg:
- - S c la dng khi, ming hoc thanh
- - Loi khc
- Loi khc, dng khi, ming hoc thanh:
- - C nhn:
- - - Ko s c la
- - - Loi khc
- - Khng c nhn:
- - - Ko s c la
- - - Loi khc
- Loi khc:
- - S c la dng vin hoc dng thanh
- - Cc ch phm thc phm lm t bt, bt th, tinh
bt hoc chit xut t malt (mch nha), c cha t 40%
n di 50% tnh theo trng lng l ca cao
- - Cc ch phm thc phm lm t sn phm thuc cc
nhm 04.01 n 04.04, c cha t 5% n di 10%
tnh theo trng lng l ca cao, c ch bin c bit
s dng cho tr em, cha ng gi bn l
63
M hng
1806
M t hng ho
90 90 - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
24
22
20
21
8
28
19
7
25
17
5
23
8
8
7
7
5
5
24
22
20
24
22
20
24
24
22
22
20
20
8
8
21
7
7
19
5
5
17
21
8
8
19
7
7
17
5
5
28
28
25
25
23
23
Chng 19 - Ch phm t ng cc, bt, tinh bt

hoc sa; cc loi bnh
19.01
Chit xut malt; ch phm thc phm t bt, tm,

bt th, tinh bt hoc t chit xut malt, khng
cha ca cao hoc cha di 40% trng lng l ca
cao kh ton b cht bo, cha c chi tit
hoc ghi ni khc; ch phm thc phm t sn
phm thuc cc nhm 04.01 n 04.04, khng cha
ca cao hoc cha di 5% trng lng l ca cao
kh ton b cht bo, cha c chi tit hoc ghi
ni khc.
- Ch phm dng cho tr em, ng gi bn l:
- - T chit xut malt
- - T sn phm thuc cc nhm t 04.01 n 04.04
- - T bt tng
- - Loi khc:
- - - Sn phm dinh dng y t
- - - Loi khc
- Bt trn v bt nho ch bin thnh cc loi bnh
thuc nhm 19.05:
- - T bt, tm, bt th, tinh bt hoc chit xut malt,
khng cha ca cao
- - T bt, tm, bt th, tinh bt hoc chit xut malt,
cha ca cao
- - Loi khc, khng cha ca cao
- - Loi khc, cha ca cao
- Loi khc:
- - Ch phm dng cho tr em, cha ng gi bn l:
1901
1901
1901
1901
10
10 10
10 20
10 30
1901
1901
1901
10 91
10 99
20
1901
20 10
1901
20 20
1901
1901
1901
20 30
20 40
90
1901
1901
1901
90 11 - - - Sn phm dinh dng y t

90 19 - - - Loi khc
90 20 - - Chit xut malt
- - Loi khc, lm t sn phm thuc nhm t 04.01
n 04.04:
90 31 - - - Cha sa
90 32 - - - Loi khc, cha bt ca cao
90 39 - - - Loi khc
- - Cc ch phm khc t tng:
90 41 - - - Dng bt
90 49 - - - Dng khc
- - Loi khc:
90 91 - - - Sn phm dinh dng y t
1901
1901
1901
1901
1901
1901
64
M hng
1901
M t hng ho
90 99 - - - Loi khc
19.02
1902
1902
1902
1902
1902
1902
1902
11
19
19
19
19
19
20
1902
1902
20 10
20 30
1902
1902
1902
1902
1902
1902
1902
20
30
30
30
30
30
40
1903
00 00 Sn phm t tinh bt sn v sn phm thay th ch

bin t tinh bt, dng mnh, ht, bt xay, bt ry
hay cc dng tng t.
19.04
Thc phm ch bin thu c t qu trnh rang

hoc n ng cc hoc cc sn phm ng cc (v d
bng ng); ng cc (tr ng), dng ht hoc dng
mnh hoc lm thnh dng ht khc (tr bt,
tm v bt th), lm chn s hoc ch bin cch
khc, cha c chi tit hoc ghi ni khc.
10
- Thc phm ch bin thu c t qu trnh rang hoc
n ng cc hoc cc sn phm ng cc:
10 10 - - Cha ca cao
10 90 - - Loi khc
20
- Thc phm ch bin t mnh ng cc cha rang hoc
t hn hp ca mnh ng cc cha rang v mnh ng
cc rang hoc ng cc n:
1904
1904
1904
1904
00
Sn phm t bt nho, hoc cha lm chn hoc

nhi (tht hoc cc cht khc) hoc ch bin cch
khc, nh spaghety, macaroni, m si, m dt,
gnochi, ravioli, cannelloni; couscous, hoc cha
ch bin.
- Sn phm t bt nho cha lm chn, cha nhi hoc
cha ch bin cch khc:
- - C cha trng
- - Loi khc:
- - - M, bn lm t go (bee hoon)
- - - Min
- - - M si
- - - Loi khc
- Sn phm t bt nho c nhi, hoc cha
nu chn hay ch bin cch khc:
- - c nhi tht hoc ph phm tht
- - c nhi c, ng vt gip xc hoc ng vt thn
mm
- - Loi khc
- Sn phm t bt nho khc:
- - M, bn lm t go n lin
- - Min
- - M n lin khc
- - Loi khc
- Couscous
20
30
40
90
90
20
30
40
90
00
65
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
25
23
28
28
28
28
25
25
25
25
23
23
23
23
28
28
25
25
23
23
28
25
23
28
28
28
28
28
25
25
25
25
25
23
23
23
23
23
28
25
23
31
31
28
28
25
25
M hng
1904
1904
1904
1904
1904
1904
20
20
30
90
90
90
M t hng ho
10 - - Thc n ch bin t mnh ng cc cha rang
90 - - Loi khc
00 - La m sy kh ng bnh
- Loi khc:
10 - - Cc ch phm t go, k c go nu chn s
90 - - Loi khc
19.05
1905
1905
10 00
20 00
1905
1905
1905
1905
1905
31
31 10
31 20
32 00
40
1905
40 10
1905
1905
1905
40 90
90
90 10
1905
1905
1905
1905
1905
90
90
90
90
90
1905
90 70
1905
1905
90 80
90 90
20
30
40
50
60
Bnh m, bnh ngt, bnh nng, bnh quy v cc

loi bnh khc, c hoc khng cha ca cao; bnh
thnh, v vin nhng dng trong ngnh dc, bnh
qu, bnh a v cc sn phm tng t.
- Bnh m gin
- Bnh m c gng v loi tng t
- Bnh quy ngt; bnh qu (waffles) v bnh xp
(wafers):
- - Bnh quy ngt:
- - - Khng cha ca cao
- - - Cha ca cao
- - Bnh qu v bnh xp
- Bnh bt ct, bnh m nng v cc loi bnh nng
tng t:
- - Cha thm ng, mt ong, trng, cht bo, pho
mt hoc tri cy
- - Loi khc
- Loi khc:
- - Bnh quy khng ngt dng cho tr mc rng hoc
thay rng
- - Bnh quy khng ngt khc
- - Bnh ga t (cakes)
- - Bnh bt nho
- - Cc loi bnh khng bt
- - V vin nhng v sn phm tng t dng trong
dc phm
- - Bnh thnh, bnh qu, bnh a v cc sn phm
tng t
- - Cc sn phm thc phm gin c hng liu khc
- - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
31
31
31
28
28
28
25
25
25
31
31
28
28
25
25
28
28
25
25
23
23
28
28
28
25
25
25
23
23
23
28
25
23
28
25
23
28
25
23
28
28
28
28
5
25
25
25
25
5
23
23
23
23
5
28
25
23
28
28
25
25
23
23
28
25
23
Chng 20 - Cc ch phm t rau, qu, qu hch

hoc cc sn phm khc ca cy
20.01
2001
Rau, qu, qu hch v cc phn n c khc ca

cy, ch bin hoc bo qun bng gim hoc axt
axetic.
10 00 - Da chut v da chut ri
66
M hng
2001
2001
2001
M t hng ho
90
- Loi khc:
90 10 - - Hnh ty
90 90 - - Loi khc
20.02
C chua ch bin hoc bo qun bng cch khc

tr loi bo qun bng gim hoc axt axetic.
2002
2002
10
- C chua, nguyn qu hoc dng ming:
10 10 - - Nu chn bng cch khc tr hp bng hi hoc luc
bng nc
10 90 - - Loi khc
90
- Loi khc:
90 10 - - Bt c chua dng st
90 20 - - Bt c chua
90 90 - - Loi khc
2002
2002
2002
2002
2002
20.03
1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
28
25
25
23
23
28
25
23
28
25
23
28
28
28
25
25
25
23
23
23
28
25
23
28
28
25
25
23
23
24
22
20
28
28
25
25
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
25
23
Nm v nm cc, ch bin hoc bo qun bng

cch khc tr bo qun bng gim hoc axt axetic.
2003
2003
2003
2003
10 00 - Nm thuc chi Agaricus

90
- Loi khc:
90 10 - - Nm cc (dng c)
90 90 - - Loi khc
20.04
Rau khc, ch bin hoc bo qun bng cch

khc tr bo qun bng gim hoc axt axetic,
ng lnh, tr cc sn phm thuc nhm 20.06.
10 00 - Khoai ty
90
- Rau khc v hn hp cc loi rau:
90 10 - - Thc phm cho tr em
90 90 - - Loi khc
2004
2004
2004
2004
Thu sut AJCEP (%)
20.05
2005
2005
2005
2005
10
10 10
10 90
20
2005
2005
20 11
20 19
2005
20 91
Rau khc, ch bin hoc bo qun bng cch

khc tr bo qun bng gim hoc axt axetic,
khng ng lnh, tr cc sn phm thuc nhm
20.06.
- Rau ng nht:
- - ng hp kn kh
- - Loi khc
- Khoai ty:
- - Khoai ty chin:
- - - ng hp kn kh
- - - Loi khc
- - Loi khc:
- - - ng hp kn kh
67
M hng
2005
2005
2005
2005
2005
2005
2005
2005
2005
2005
2005
2005
2005
M t hng ho
20 99 - - - Loi khc
40 00 - u H lan (Pisum sativum)
51 00 - - bc v
59
- - Loi khc:
59 10 - - - ng hp kn kh
59 90 - - - Loi khc
60 00 - Mng ty
70 00 - liu
80 00 - Ng ngt (Zea mays var. saccharata)
- Rau khc v hn hp cc loi rau:
91 00 - - Mng tre
99
- - Loi khc:
99 10 - - - ng hp kn kh
99 90 - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
28
25
25
23
23
28
25
23
28
28
28
28
28
25
25
25
25
25
23
23
23
23
23
28
25
23
28
28
25
25
23
23
28
25
23
2006
00 00 Rau, qu, qu hch, v qu v cc phn khc ca

cy, c bo qun bng ng (dng kh c tm
ng, ngm trong nc ng hoc bc ng).
20.07
28
25
23
2007
2007
2007
Mt, thch tri cy, mt t qu thuc chi cam qut,

bt nghin v bt nho t qu hoc qu hch, thu
c t qu trnh un nu, hoc cha pha thm
ng hay cht lm ngt khc.
10 00 - Ch phm ng nht
- Loi khc:
91 00 - - T qu thuc chi cam qut
99
- - Loi khc:
99 10 - - - Bt nho t qu tr bt nho xoi, da hoc du ty
28
25
23
28
25
23
2007
99 90 - - - Loi khc
28
25
23
28
28
28
25
25
25
23
23
23
28
25
23
2007
20.08
2008
2008
2008
2008
2008
2008
Qu, qu hch v cc phn khc n c ca cy,

ch bin hoc bo qun bng cch khc, hoc
cha pha thm ng hay cht lm ngt khc hoc
ru, cha c chi tit hoc ghi ni khc.
11
11
11
11
19
19
10
20
90
10
- Qu hch, lc v ht khc, hoc cha pha trn vi

nhau:
- - Lc:
- - - Lc rang
- - - B lc
- - - Loi khc
- - Loi khc, k c hn hp:
- - - Ht iu
68
M hng
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
M t hng ho
19 90 - - - Loi khc
20 00 - Da
30
- Qu thuc chi cam qut:
30 10 - - pha thm ng hoc cht lm ngt khc hoc
ru
30 90 - - Loi khc
40
- L:
ru
40 90 - - Loi khc
50
- M:
ru
50 90 - - Loi khc
60
- Anh o (Cherries):
ru
60 90 - - Loi khc
70
- o, k c qu xun o:
ru
70 90 - - Loi khc
80
- Du ty:
ru
80 90 - - Loi khc
- Loi khc, k c dng hn hp tr loi thuc phn
nhm 2008.19:
91 00 - - Li cy c
93 00 - - Qu nam vit qut (Vaccinium macrocarpon,
Vaccinium oxycoccos, Vaccinium Vitis-idaea)
97
- - Dng hn hp:
97 10 - - - T thn cy, r cy v cc phn n c khc ca
cy, khng bao gm qu hoc qu hch
97 20 - - - Loi khc, pha thm ng hoc cht lm ngt
khc hoc ru
97 90 - - - Loi khc
99
- - Loi khc:
99 10 - - - Qu Vi
99 20 - - - Nhn
99 30 - - - T thn cy, r cy v cc phn n c khc ca
cy, khng bao gm qu hoc qu hch
99 40 - - - loi khc, pha thm ng hoc cht lm ngt
khc hoc ru
99 90 - - - Loi khc
69
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
28
25
25
23
23
28
25
23
28
25
23
28
25
23
28
25
23
28
25
23
28
25
23
28
25
23
28
25
23
28
25
23
28
25
23
28
25
23
28
25
23
28
24
25
22
23
20
28
25
23
28
25
23
28
25
23
28
28
28
25
25
25
23
23
23
24
22
20
24
22
20
M hng
M t hng ho
20.09
2009
2009
2009
11 00
12 00
19 00
2009
2009
21 00
29 00
2009
2009
31 00
39 00
2009
2009
2009
41 00
49 00
50 00
2009
2009
61 00
69 00
2009
2009
71 00
79 00
2009
81
2009
2009
2009
2009
81 10
81 90
89
89 10
2009
2009
2009
2009
2009
89
89
90
90
90
91
99
10
90
Cc loi nc p tri cy (k c hm nho) v nc

rau p, cha ln men v cha pha thm ru,
hoc cha pha thm ng cht lm ngt khc.
- Nc cam p:
- - ng lnh
- - Khng ng lnh, vi tr gi Brix khng qu 20
- - Loi khc
- Nc bi p (k c nc qu bi chm):
- - Vi tr gi Brix khng qu 20
- - Loi khc
- Nc p t mt loi qu thuc chi cam qut khc:
- - Loi khc
- Nc da p:
- - Loi khc
- Nc c chua p
- Nc nho p (k c hm nho):
- - Loi khc
- Nc to p:
- - Loi khc
- Nc p t mt loi qu hoc rau khc:
- - Qu nam vit qut (Vaccinium macrocarpon,
Vaccinium oxycoccos, Vaccinium Vitis-idaea):
- - - Dng cho tr em
- - - Loi khc
- - Loi khc:
- - - Nc p t qu phc bn en
- - - Loi khc:
- - - - Dng cho tr em
- - - - Loi khc
- Nc p hn hp:
- - Dng cho tr em
- - Loi khc
Chng 21 - Cc ch phm n c khc
70
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
24
24
24
22
22
22
20
20
20
24
24
22
22
20
20
24
24
22
22
20
20
24
24
24
22
22
22
20
20
20
24
24
22
22
20
20
24
24
22
22
20
20
24
24
22
22
20
20
24
22
20
24
24
22
22
20
20
24
24
22
22
20
20
M hng
21.01
11
11 10
11 90
12
2101
12 10
2101
2101
12 90
20
2101
20 10
2101
2101
20 90
30 00
21.02
21.03
2103
2103
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Cht chit xut, tinh cht v cht c c, t c ph,

ch hoc ch Paragoay, v cc ch phm c thnh
phn c bn t cc sn phm ny hoc c thnh
phn c bn t c ph, ch, ch Paragoay; rau dip
xon rang v cc cht thay th c ph rang khc, v
cc chit xut, tinh cht v cht c c ca chng.
2101
2101
2101
2101
2102
2102
2102
M t hng ho
- Cht chit xut, tinh cht v cc cht c c t c

ph, v cc ch phm c thnh phn c bn t cc cht
chit xut, tinh cht hoc cc cht c c ny hoc c
thnh phn c bn l c ph:
- - Cht chit xut, tinh cht v cc cht c c:
- - - C ph tan
- - - Loi khc
- - Cc ch phm c thnh phn c bn t cc cht
chit xut, tinh cht hoc cc cht c c hoc c thnh
phn c bn l c ph:
- - - Hn hp dng bt nho c thnh phn c bn t c
ph rang, c cha cht bo thc vt
- - - Loi khc
- Cht chit xut, tinh cht v cc cht c c, t ch
hoc ch Paragoay, v cc ch phm c thnh phn c
bn t cc cht chit xut, tinh cht hoc cc cht c
c ny hoc c thnh phn c bn t ch hoc ch
Paragoay:
- - Cc ch phm ch k c hn hp ca ch, sa bt v
ng
- - Loi khc
- Rau dip xon rang v cc cht thay th c ph rang
khc, v cht chit xut, tinh cht v cc cht c c t
cc sn phm trn
34
34
31
31
28
28
34
31
28
34
31
28
34
31
28
34
34
31
31
28
28
Men (sng hoc ); cc vi sinh n bo khc, ngng

hot ng (nhng khng bao gm cc loi vc xin
thuc nhm 30.02); bt n pha ch.
10 00 - Men sng
20 00 - Men ; cc vi sinh n bo khc, ngng hot ng
30 00 - Bt n pha ch
5
5
5
5
5
5
5
5
5
Nc xt v cc ch phm lm nc xt; gia v

hn hp v bt canh hn hp; bt mn v bt th t
ht m tt v m tt ch bin.
10 00 - Nc xt u tng
20 00 - Ketchup c chua v nc xt c chua khc
31
31
28
28
25
25
71
M hng
M t hng ho
2103
30 00 - Bt mn v bt th t ht m tt v m tt ch bin
2103
2103
2103
2103
90
- Loi khc:
90 10 - - Tng t
90 30 - - Nc mm
90 40 - - Gia v hn hp khc v bt canh hn hp, k c bt
tm (belachan)
90 90 - - Loi khc
2103
21.04
Sp v nc xut v ch phm lm sp v nc
xut; ch phm thc phm ng nht.
- Sp v nc xut v ch phm lm sp v nc
xut:
- - Cha tht:
- - - Dng cho tr em
- - - Loi khc
- - Loi khc:
- - - Dng cho tr em
- - - Loi khc
- Ch phm thc phm ng nht:
- - Cha tht:
- - - Dng cho tr em
- - - Loi khc
- - Loi khc:
- - - Dng cho tr em
- - - Loi khc
2104
10
2104
2104
10 11
10 19
2104
2104
2104
10 91
10 99
20
2104
2104
20 11
20 19
2104
2104
20 91
20 99
2105
00 00 Kem lnh v sn phm n c tng t khc, c

hoc khng cha ca cao.
21.06
2106
2106
2106
2106
2106
10
90
90
90
90
00
2106
2106
90 41
90 49
2106
90 51
10
20
30
Cc ch phm thc phm cha c chi tit hoc

ghi ni khc.
- Protein c c v cht protein c lm rn
- Loi khc:
- - Ph trc (vng u kh) v u ph
- - Xir pha mu hoc hng liu
- - Kem khng sa
- - Cht chit nm men t phn:
- - - Dng bt
- - - Loi khc
- - Cc ch phm khng cha cn c s dng ch
bin hoc sn xut ung:
- - - Ch phm c s dng lm nguyn liu th
sn xut cht c c tng hp
72
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
31
28
25
31
31
31
28
28
28
25
25
25
45
45
45
28
28
25
25
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
25
25
23
23
31
28
25
21
21
21
19
19
19
17
17
17
14
14
13
13
11
11
21
19
17
M hng
2106
M t hng ho
2106
2106
90 52 - - - Cht c c tng hp pha n gin vi nc

lm ung
90 53 - - - Sn phm t sm
90 59 - - - Loi khc
- - Cc ch phm c cha cn c s dng ch
bin hoc sn xut ung:
- - - Ch phm c s dng lm nguyn liu th
sn xut cht c c tng hp:
90 61 - - - - Loi s dng sn xut ung c cn, dng
lng
khc
- - - Cht c c tng hp dng pha n gin vi
nc lm ung:
lng
khc
90 66 - - - Loi khc, s dng sn xut ung c cn,
dng lng
90 67 - - - Loi khc, s dng sn xut ung c cn,
dng khc
90 69 - - - Loi khc
90 70 - - Thc phm b sung
90 80 - - Hn hp vi lng b sung vo thc phm
- - Loi khc:
90 91 - - - Hn hp khc ca ho cht vi thc phm hoc
cc cht khc c gi tr dinh dng, dng ch bin
thc phm
90 92 - - - Ch phm t sm
90 93 - - - Ch phm thc phm dng cho tr em thiu lactaza
2106
2106
2106
2106
2106
90
90
90
90
90
2106
2106
2106
2106
2106
2106
2106
2106
2106
2106
2106
2106
94
95
96
98
99
- - - Cc ch phm thc phm khc dng cho tr em

- - - Seri kaya
- - - Sn phm dinh dng y t khc
- - - Cc ch phm hng liu khc
- - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
14
14
13
13
11
11
21
19
17
21
19
17
21
19
17
21
19
17
14
13
11
14
13
11
14
5
5
13
5
5
11
4
4
14
13
11
17
17
16
16
14
14
17
17
8
8
8
16
16
7
7
7
14
14
5
5
5
34
31
28
Chng 22 - ung, ru v gim

22.01
2201
2201
Nc, k c nc khong t nhin hoc nhn to v

nc c ga, cha pha thm ng hoc cht lm
ngt khc hay hng liu; nc v tuyt.
10 00 - Nc khong v nc c ga
90
- Loi khc:
73
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
2201
2201
90 10 - - Nc v tuyt
90 90 - - Loi khc
28
28
25
25
23
23
22.02
2202
Nc, k c nc khong v nc c ga, pha

thm ng hoc cht lm ngt khc hay hng
liu v ung khng cha cn khc, khng bao
gm nc qu p hoc nc rau p thuc nhm
20.09.
10
- Nc, k c nc khong v nc c ga, pha thm
ng hoc cht lm ngt khc hay hng liu:
10 10 - - Nc khong x a hoc nc c ga, c hng liu
28
25
23
2202
2202
2202
2202
2202
10
90
90
90
90
28
25
23
28
28
28
25
25
25
23
23
23
28
25
23
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
2202
2202
90 - - Loi khc
- Loi khc:
10 - - Sa ti tit trng c hng liu
20 - - Sa u nnh
30 - - ung khng c ga khc dng ngay c khng
cn pha long
90 90 - - Loi khc
22.03
Bia sn xut t malt.
2203 00 10 - Bia en hoc bia nu
2203 00 90 - Loi khc, k c bia ale
22.04
Ru vang lm t nho ti, k c ru vang cao

; hm nho tr loi thuc nhm 20.09.
- Ru vang c ga nh
- Ru vang khc; hm nho pha cn ngn nga
hoc cn s ln men ca ru:
- - Loi trong ng khng qu 2 lt:
- - - Ru vang:
- - - - C nng tnh theo th tch khng qu 15%
- - - - C nng cn tnh theo th tch trn 15%
nhng khng qu 23%
- - - - C nng tnh theo th tch trn 23%
- - - Hm nho pha cn ngn nga hoc cn s ln
men ca ru:
- - - - C nng cn tnh theo th tch khng qu 15%
2204
10 00
2204
21
2204
2204
21 11
21 13
2204
21 14
2204
21 21
2204
2204
21 22 - - - - C nng cn tnh theo th tch trn 15%

29
- - Loi khc:
- - - Ru vang:
29 11 - - - - C nng cn tnh theo th tch khng qu 15%
2204
74
M hng
2204
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015

nhng khng qu 23%
29 14 - - - - C nng tnh theo th tch trn 23%
- - - Hm nho pha cn ngn nga hoc cn s ln
men ca ru:
29 21 - - - - C nng cn tnh theo th tch khng qu 15%
65
65
65
65
65
65
65
65
65
2204
2204
2204
2204
22.05

30
- Hm nho khc:
30 10 - - C nng cn tnh theo th tch khng qu 15%
30 20 - - C nng cn tnh theo th tch trn 15%
Ru Vermouth v ru vang khc lm t nho ti
pha thm hng v t tho mc hoc cht thm.
65
65
65
65
65
65
65
65
65
2205
2205
2205
2205
2205
2205
10
10
10
90
90
90
65
65
65
65
65
65
65
65
65
65
65
65
65
45
65
65
65
41
65
65
65
37
65
65
65
65
65
65
65
65
28
25
23
14
13
11
28
25
23
2204
2204
- Loi trong ng khng qu 2 lt:

10 - - C nng cn tnh theo th tch khng qu 15%
20 - - C nng cn tnh theo th tch trn 15%
- Loi khc:
10 - - C nng cn tnh theo th tch khng qu 15%
20 - - C nng cn tnh theo th tch trn 15%
22.06
2206
2206
2206
2206
00
00
00
00
2206
2206
00 91
00 99
22.07
2207
Cn -ti-lch cha bin tnh c nng cn tnh

theo th tch t 80% tr ln; cn -ti-lch v ru
mnh khc, bin tnh, mi nng .
10 00 - Cn -ti-lch cha bin tnh c nng cn tnh theo
th tch t 80% tr ln
20
- Cn -ti-lch v ru mnh khc, bin tnh, mi
nng :
- - Cn -ti-lch bin tnh, k c ru mnh
methyl ho:
20 11 - - - Cn -ti lch c nng trn 99% tnh theo th tch
2207
20 19 - - - Loi khc
2207
2207
10
20
30
40
ung ln men khc (v d, vang to, vang l,

vang mt ong); hn hp ca ung ln men v
hn hp ca ung ln men vi ung khng
cha cn, cha chi tit hay ghi ni khc.
- Vang to hoc vang l
- Ru sa k (ru go)
- Toddy
- Shandy
- Loi khc, k c vang c mt ong:
- - Ru go khc (bao gm c ru thuc)
- - Loi khc
75
M hng
2207
M t hng ho
20 90 - - Loi khc
22.08
Cn -ti-lch cha bin tnh c nng cn di

80% tnh theo th tch; ru mnh, ru mi v
ung c ru khc.
- Ru mnh thu c t ct ru vang nho hoc ru
b nho:
- - Ru mnh
- - Loi khc
- Ru whisky
- Ru rum v ru mnh khc c ct t mt ma
- Ru gin v ru Geneva
- Ru vodka
- Ru mi v ru b
- Loi khc:
- - Ru b sam-su c nng cn khng qu 40%
tnh theo th tch
- - Ru b sam-su c nng cn trn 40% tnh theo
th tch
- - Ru sam-su khc c nng cn khng qu 40%
tnh theo th tch
- - Ru sam-su khc c nng cn trn 40% tnh
theo th tch
- - Ru arrack v ru da c nng cn khng qu
40% tnh theo th tch
- - Ru arrack v ru da c nng cn trn 40%
tnh theo th tch
- - Ru ng v cc loi ung tng t c nng
cn khng qu 57% tnh theo th tch
- - Ru ng v cc loi ung tng t c nng
cn trn 57% tnh theo th tch
- - Loi khc
2208
20
2208
2208
2208
2208
2208
2208
2208
2208
2208
20
20
30
40
50
60
70
90
90
2208
90 20
2208
90 30
2208
90 40
2208
90 50
2208
90 60
2208
90 70
2208
90 80
2208
90 90
2209
00 00 Gim v cht thay th gim lm t axt axetc.
50
90
00
00
00
00
00
10
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
25
23
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
46
42
38
14
13
11
Chng 23 - Ph liu v ph thi t ngnh cng

nghip thc phm; thc n gia sc ch bin
23.01
2301
Bt mn, bt th v bt vin, t tht hoc ph phm

tht sau git m, t c hay ng vt gip xc, ng
vt thn mm hay ng vt thu sinh khng xng
sng khc, khng thch hp dng lm thc n cho
ngi; tp m.
10 00 - Bt mn, bt th v bt vin, t tht hoc ph phm
dng tht sau git m; tp m
76
M hng
2301
2301
2301
2301
M t hng ho
- Bt mn, bt th v bt vin, t c hay ng vt gip

xc, ng vt thn mm hay ng vt thu sinh khng
xng sng khc:
20 10 - - T c, c hm lng protein t hn 60% tnh theo
trng lng
20 20 - - T c, c hm lng protein t 60% tr ln tnh
theo trng lng
20 90 - - Loi khc
10
30
40
40
40
50
00
00
10
90
00
23.03
Cm, tm v ph liu khc, dng bt vin hoc

khng dng bt vin, thu c t qu trnh gin,
sng, ry, xay xt hoc ch bin cch khc t cc
loi ng cc hay cc loi cy h u.
- T ng
- T la m
- T ng cc khc:
- - T thc go
- - Loi khc
- T cy h u
Ph liu t qu trnh sn xut tinh bt v ph liu
tng t, b p c ci ng, b ma v ph liu
khc t qu trnh sn xut ng, b v ph liu t
qu trnh hay chng ct, dng bt vin hoc
khng dng bt vin.
- Ph liu t qu trnh sn xut tinh bt v ph liu
tng t:
- - T sn hoc c sago
- - Loi khc
- B p c ci ng, ph liu ma v ph liu khc t
qu trnh sn xut ng
- B v ph liu t qu trnh hoc chng ct
2303
10
2303
2303
2303
10 10
10 90
20 00
2303
30 00
2304
Kh du v ph liu rn khc, hoc cha xay

hoc dng bt vin, thu c t qu trnh chit
xut du u tng.
00 10 - Bt u tng c kh cht bo, thch hp dng
lm thc n cho ngi
00 90 - Loi khc
2304
2304
2305
1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
20
23.02
2302
2302
2302
2302
2302
2302
Thu sut AJCEP (%)
00 00 Kh du v ph liu rn khc, hoc cha xay

xut du lc.
77
5
5
5
5
4
5
5
5
5
5
5
5
4
4
4
5
5
5
5
5
5
4
5
4
M hng
M t hng ho
23.06
2306
2306
2306
10 00
20 00
30 00
2306
41
2306
41 10
2306
41 20
2306
2306
2306
2306
2306
2306
2306
2306
49
49
49
50
60
90
90
90
2307
Kh du v ph liu rn khc, hoc cha xay

xut m hoc du thc vt, tr cc loi thuc nhm
23.04 hoc 23.05.
- T ht bng
- T ht lanh
- T ht hng dng
- T ht ci du (Rape seeds) hoc ht ci du Php
(Colza seeds):
- - T ht ci du (Rape seeds) hoc ht ci du Php
(Colza seeds) c hm lng axt eruxic thp:
- - - T ht ci du (Rape seeds) c hm lng axt
eruxic thp
- - - T ht ci du Php (Colza seeds) c hm lng
axt eruxic thp
- - Loi khc:
- - - T ht ci du (Rape seeds) khc
- - - T ht ci du Php (Colza seeds) khc
- T da hoc ci da
- T ht hoc nhn ht c
- Loi khc:
- - T mm ng
- - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
00 00 B ru vang; cn ru.
2308
00 00 Nguyn liu thc vt v ph liu thc vt, ph liu

v sn phm ph t thc vt, dng bt vin hoc
khng dng bt vin, loi dng trong chn nui
ng vt, cha c chi tit hoc ghi ni khc.
23.09
2309
2309
2309
2309
Ch phm dng trong chn nui ng vt.

10
- Thc n cho ch hoc mo, ng gi bn l:
10 10 - - Cha tht
10 90 - - Loi khc
90
- Loi khc:
- - Thc n hon chnh:
90 11 - - - Loi dng cho gia cm
90 12 - - - Loi dng cho ln
90 13 - - - Loi dng cho tm
90 14 - - - Loi dng cho ng vt linh trng
90 19 - - - Loi khc
90 20 - - Cht tng hp, cht b sung thc n hoc thm vo
thc n
5
5
5
5
4
4
5
5
7
5
5
5
5
5
6
5
5
5
4
4
6
4
4
5
2309
2309
2309
2309
2309
2309
10
20
00
00
10
90
78
M hng
2309
2309
M t hng ho
90 30 - - Loi khc, c cha tht

90 90 - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
5
21
7
8
7
19
6
7
6
17
5
5
5
Chng 25 - Mui; lu hunh; t v ; thch cao,

vi v xi mng
25.01
10
20
50
90
Mui (k c mui n v mui b lm bin tnh) v

natri clorua tinh khit, c hoc khng dng dung
dch nc hoc c cha cht chng ng bnh hoc
cht lm tng chy; nc bin.
- Mui n
- Mui m
- Nc bin
- Loi khc
2501
2501
2501
2501
00
00
00
00
2502
00 00 Pirt st cha nung.
2503
00 00 Lu hunh cc loi, tr lu hunh thng hoa, lu

hunh kt ta v lu hunh dng keo.
5
5
5
5
5
5
Cc loi ct t nhin, hoc cha nhum mu, tr

ct cha kim loi thuc Chng 26.
10 00 - Ct oxit silic v ct thch anh
90 00 - Loi khc
5
5
5
5
5
5
Thch anh (tr ct t nhin); quartzite, hoc

cha o th hoc mi ch ct, bng ca hoc cch
khc, thnh khi hoc tm hnh ch nht (k c
hnh vung).
10 00 - Thch anh
20 00 - Quartzite
5
5
5
5
5
5
3
3
3
3
3
3
25.04
Grapht t nhin.
2504 10 00 - dng bt hay dng mnh
2504 90 00 - Loi khc
25.05
2505
2505
25.06
2506
2506
2507
00 00 Cao lanh v t st cao lanh khc, hoc cha

nung.
25.08
t st khc (khng k t st trng n thuc

nhm 68.06), andaluzit, kyanite v silimanite,
hoc cha nung; mullite; t chu la (chamotte)
hay t dinas.
10 00 - Bentonite
30 00 - t st chu la
2508
2508
79
M hng
M t hng ho
2508
2508
2508
2508
2508
2508
40
40
40
50
60
70
2509
00 00 phn.
10
90
00
00
00
25.10
- t st khc:
- - t h (t ty mu)
- - Loi khc
- Andaluzit, kyanit v sillimanit
- Mullit
- t chu la hay t dinas
Canxi phosphat t nhin, canxi phosphat nhm t

nhin, v phn c cha phosphat.
- Cha nghin:
- - Apatt (apatite)
- - Loi khc
- nghin:
- - Apatt (apatite)
- - Loi khc
2510
2510
2510
2510
2510
2510
10
10
10
20
20
20
25.11
Bari sulphat t nhin (barytes); bari carbonat t

nhin (witherite), hoc cha nung, tr bari oxit
thuc nhm 28.16.
10 00 - Bari sulphat t nhin (barytes)
20 00 - Bari carbonat t nhin (witherite)
2511
2511
10
90
10
90
2512
00 00 Bt ha thch silic (v d, t to ct, tripolite v

diatomite) v t silic tng t, hoc cha nung,
c trng lng ring khng qu 1.
25.13
bt; nhm; corundum t nhin, ngc thch

lu t nhin v mi t nhin khc, hoc cha
qua x l nhit.
10 00 - bt
20 00 - nhm, corundum t nhin, ngc thch lu (garnet)
t nhin v mi t nhin khc
2513
2513
2514
00 00 phin, hoc cha o th hay mi ch ct,

bng ca hoc cch khc, thnh khi hoc tm hnh
ch nht (k c hnh vung).
25.15
cm thch, vi vng nht, ecaussine v vi

khc lm tng i hoc xy dng c trng
lng ring t 2,5 tr ln, v thch cao tuyt hoa,
hoc cha o th hoc mi ch ct bng ca hay
bng cch khc, thnh cc khi hoc tm hnh ch
nht (k c hnh vung).
80
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
0
3
0
3
0
3
0
3
0
3
0
3
3
3
3
3
3
3
3
3
3
3
3
M hng
M t hng ho
2515
2515
11 00
12
2515
2515
2515
12 10
12 20
20 00
25.16
- cm thch v vi vng nht:

- - Th hoc o th
- - Mi ch ct, bng ca hoc cch khc, thnh cc
khi hoc tm hnh ch nht (k c hnh vung):
- - - Dng khi
- - - Dng tm
- Ectxin v vi khc lm tng i hoc xy
dng; thch cao tuyt hoa
granit, pocfia, bazan, ct kt (sa thch) v
khc lm tng i hay xy dng, hoc
cha o th hay mi ch ct bng ca hoc cch
khc, thnh khi hoc tm hnh ch nht (k c
hnh vung).
- Granit:
- - Th hoc o th
- - Mi ch ct, bng ca hoc cch khc, thnh khi
hoc tm hnh ch nht (k c hnh vung):
- - - Dng khi
- - - Dng tm
- ct kt:
- - th hoc o th
- - Ch ct, bng ca hoc cch khc, thnh khi hoc
tm hnh ch nht (k c hnh vung)
- khc lm tng i hoc lm xy dng
2516
2516
11 00
12
2516
2516
2516
2516
2516
12
12
20
20
20
2516
90 00
25.17
cui, si, v hoc nghin, ch yu lm

ct b tng, ri ng b hay ng st hoc
balat khc, cui nh v flin ( la t nhin),
hoc cha qua x l nhit; dm vy, x t
cng nghip luyn kim hay ph liu cng nghip
tng t, c hoc khng km theo cc vt liu trong
phn u ca nhm ny; dm trn nha ng;
dng vin, mnh v bt, lm t cc loi
thuc nhm 25.15 hoc 25.16, hoc cha qua x
l nhit.
10 00 - cui, si, v hoc nghin, ch yu lm
ct b tng, ri ng b hay ng st hoc
balat khc, cui nh v flin, hoc cha qua
x l nhit
20 00 - dm vy, x t cng nghip luyn kim hoc ph
liu cng nghip tng t, c hoc khng kt hp vi
cc vt liu trong phn u ca phn nhm 2517.10
30 00 - dm trn nha ng
2517
2517
2517
10
20
10
20
81
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
3
3
3
5
5
5
5
4
4
3
3
3
3
3
3
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
- dng vin, mnh v bt, lm t cc loi thuc

nhm 25.15 hoc 25.16, hoc cha qua x l nhit:
2517
2517
25.18
41 00 - - T cm thch
49 00 - - T khc
10 00 - Dolomite, cha nung hoc thiu kt

20 00 - Dolomite nung hoc thiu kt
30 00 - Hn hp dolomite dng nn
25.19
Magi cacbonat t nhin (magiezit); magi xt nu

chy; magi xt nung tr (thiu kt), c hoc
khng thm mt lng nh xt khc trc khi
nung kt; magi xt khc, tinh khit hoc khng
tinh khit.
10 00 - Magi carbonat t nhin (magnesite)
90
- Loi khc:
90 10 - - Magi xt nu chy; magi xt nung tr (thiu
kt)
90 20 - - Loi khc
2519
25.20
2520
2520
2520
2520
Thch cao; thch cao khan; thch cao plaster (bao

gm thch cao nung hay canxi sulphat nung),
hoc cha nhum mu, c hoc khng thm mt
lng nh cht xc tc hay cht c ch.
10 00 - Thch cao; thch cao khan
20
- Thch cao plaster:
20 10 - - Dng trong nha khoa
20 90 - - Loi khc
2521
00 00 Cht gy chy gc vi; vi v c cha

canxi khc, dng sn xut vi hay xi mng.
25.22
Vi sng, vi ti v vi chu nc, tr oxit canxi v

hydroxit canxi thuc nhm 28.25.
10 00 - Vi sng
20 00 - Vi ti
30 00 - Vi chu nc
2522
2522
2522
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
5
5
5
5
5
5
5
5
5
Dolomite, hoc cha nung hoc thiu kt, k c

dolomite o th hay mi ch ct bng ca hoc
cc cch khc, thnh cc khi hoc tm hnh ch
nht (k c hnh vung); hn hp dolomite dng nn.
2518
2518
2518
2519
2519
2519
3
3
82
M hng
25.23
2523
2523
2523
M t hng ho
Xi mng Portland, xi mng nhm, xi mng x (xp),

xi mng super sulphat v xi mng chu nc (xi
mng thu lc) tng t, hoc cha pha mu
hoc dng clanhke.
10
- Clanhke xi mng:
10 10 - - sn xut xi mng trng
10 90 - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
25.24
Aming.
2524 10 00 - Crocidolite
2524 90 00 - Loi khc
5
5
5
5
5
5
25.25
Mi ca, k c mi ca tch lp; ph liu mi ca.
2525 10 00 - Mi ca th v mi ca tch thnh tm hay lp
2525 20 00 - Bt mi ca
2525 30 00 - Ph liu mi ca
3
5
3
3
5
3
3
4
3
0
3
0
3
0
3
25.26
2526
2526
2526
2526
Qung steatit t nhin, hoc cha o th hoc

mi ch ct, bng ca hay cc cch khc, thnh cc
khi hoc tm hnh ch nht (k c hnh vung);
talc.
10 00 - Cha nghin, cha lm thnh bt
20
- nghin hoc lm thnh bt:
20 10 - - Bt talc
20 90 - - Loi khc
2528
00 00 Qung borat t nhin v tinh qung borat ( hoc

cha nung), nhng khng k borat tch t nc
bin t nhin; axit boric t nhin cha khng qu
85% H3B03 tnh theo trng lng kh.
25.29
2529
Trng thch ( b tt); lxit (leucite), nephelin v

nephelin xienit; khong florit.
10 00 - Trng thch ( b tt)
- Khong flourit:
21 00 - - C cha canxi florua khng qu 97% tnh theo trng
lng
22 00 - - C cha canxi florua trn 97% tnh theo trng lng
2529
30 00 - Lxit; nephelin v nephelin xienit
2529
2529
25.30
Cc cht khong cha c chi tit hoc ghi ni

khc.
83
M hng
2530
2530
2530
2530
2530
2530
2530
M t hng ho
10 00 - Vermiculit (cht khong bn cy), trn chu v

clorit, cha gin n
20
- Kiezerit, epsomit (magi sulphat t nhin):
20 10 - - Kiezerit
20 20 - - Epsomit
90
- Loi khc:
90 10 - - Zeconi silicat loi dng lm cht cn quang
90 90 - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
3
3
3
3
3
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Chng 26 - Qung, x v tro

26.01
Qung st v tinh qung st, k c pirit st nung.
2601
2601
2601
2602
11
12
20
00
00
00
00
00
2603
2604
2605
2606
2607
2608
2609
2610
2611
26.12
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
2612
2612
26.13
2613
2613
26.14
2614
2614
26.15
10 00
20 00
10 00
90 00
00 10
00 90
2615 10 00
2615 90 00
26.16
- Qung st v tinh qung st, tr pirit st nung:

- - Cha nung kt
- - nung kt
- Pirit st nung
Qung mangan v tinh qung mangan, k c qung
mangan cha st v tinh qung mangan cha st
vi hm lng mangan t 20% tr ln, tnh theo
trng lng kh.
Qung ng v tinh qung ng.
Qung niken v tinh qung niken.
Qung coban v tinh qung coban.
Qung nhm v tinh qung nhm.
Qung ch v tinh qung ch.
Qung km v tinh qung km.
Qung thic v tinh qung thic.
Qung crm v tinh qung crm.
Qung vonfram v tinh qung vonfram.
Qung urani hoc thori v tinh qung urani hoc
tinh qung thori.
- Qung urani v tinh qung urani
- Qung thori v tinh qung thori
Qung molipden v tinh qung molipden.
- nung
- Loi khc
Qung titan v tinh qung titan.
- Qung inmenit v tinh qung inmenit
- Loi khc
Qung niobi, tantali, vanadi hay zircon v tinh
qung ca cc loi qung .
- Qung zircon v tinh qung zircon
- Loi khc
Qung kim loi qu v tinh qung kim loi qu.
84
M hng
M t hng ho
2616
2616
26.17
2617
2617
2618
10 00 - Qung bc v tinh qung bc

90 00 - Loi khc
Cc qung khc v tinh qung ca cc qung .
10 00 - Qung antimon v tinh qung antimon
90 00 - Loi khc
00 00 X ht nh (x ct) t cng nghip luyn st hoc
thp.
2619 00 00 X, a x (tr x ht), vn x v cc ph thi khc t
cng nghip luyn st hoc thp.
26.20
X, tro v cn (tr tro v cn thu c t qu trnh
sn xut st hoc thp), c cha arsen, kim loi
hoc cc hp cht ca chng.
- Cha ch yu l km:
2620 11 00 - - Km tp cht cng (sten trng km)
2620 19 00 - - Loi khc
- Cha ch yu l ch:
2620 21 00 - - Cn ca xng pha ch v cn ca hp cht ch chng
kch n
2620 29 00 - - Loi khc
2620 30 00 - Cha ch yu l ng
2620 40 00 - Cha ch yu l nhm
2620 60 00 - Cha asen, thu ngn, tali hoc hn hp ca chng, l
loi dng tch asen hoc nhng kim loi trn hoc
dng sn xut cc hp cht ho hc ca chng
- Loi khc:
2620 91 00 - - Cha antimon, berily, caimi, crom hoc cc hn
hp ca chng
2620 99
- - Loi khc:
2620 99 10 - - - X v phn cha chy ht (hardhead) ca thic
2620 99 90 - - - Loi khc
26.21
X v tro khc, k c tro to bin (to b); tro v cn
t qu trnh t rc thi th.
2621 10 00 - Tro v cn t qu trnh t rc thi th
2621 90 00 - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
5
0
0
5
0
0
4
5
5
5
5
4
4
5
5
5
5
5
5
5
5
4
4
4
4
5
5
5
5
4
4
5
5
5
5
4
4
Chng 27 - Nhin liu khong, du khong v cc

sn phm chng ct t chng; cc cht cha bi
tum; cc loi sp khong cht
27.01
2701
2701
Than ; than bnh, than qu bng v nhin liu

rn tng t sn xut t than .
- Than , hoc cha nghin thnh bt, nhng cha
ng bnh:
11 00 - - Than antraxit
12
- - Than bi tum:
85
M hng
2701
2701
2701
2701
12
12
19
20
M t hng ho
10
90
00
00
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
- - - Than luyn cc
- - - Loi khc
- - Than loi khc
- Than bnh, than qu bng v nhin liu rn tng t
sn xut t than
Than non, hoc cha ng bnh, tr than huyn.
0
5
5
5
0
5
5
5
0
5
5
5
10 00 - Than non, hoc cha nghin thnh bt, nhng

cha ng bnh
2702 20 00 - Than non ng bnh
2703 00
Than bn (k c bn rc), hoc cha ng bnh.
2703 00 10 - Than bn, hoc cha p thnh kin, nhng cha
ng bnh
2703 00 20 - Than bn ng bnh
2704 00
Than cc v than na cc (luyn t than ), than non
hoc than bn, hoc cha ng bnh; mui bnh
chng than .
2704 00 10 - Than cc v than na cc luyn t than
2704 00 20 - Than cc v than na cc luyn t than non hay than
bn
2704 00 30 - Mui bnh chng than
2705 00 00 Kh than , kh than t, kh than v cc loi kh
tng t, tr cc loi kh du m v kh
hydrocarbon khc.
2706 00 00 Hc n chng ct t than , than non hoc than
bn, v cc loi hc n khong cht khc, hoc
cha kh nc hay chng ct tng phn, k c hc
n ti ch.
27.07
Du v cc sn phm khc t chng ct hc n than
nhit cao; cc sn phm tng t c khi
lng cu t thm ln hn cu t khng thm.
0
5
0
5
0
5
5
0
5
0
5
0
2707
2707
2707
2707
2707
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
27.02
2702
2707
2707
2707
2707
10
20
30
40
50
00
00
00
00
00
- Benzen
- Toluen
- Xylen
- Naphthalen
- Cc hn hp hydrocarbon thm khc c thnh phn
ct t 65% th tch tr ln (k c hao ht) c ct
nhit 250oC theo phng php ASTM D 86
- Loi khc:
91 00 - - Du creosote
99
- - Loi khc:
99 10 - - - Nguyn liu sn xut than en
99 90 - - - Loi khc
86
M hng
M t hng ho
27.08
2708
2708
2709
10 00
20 00
00
2709 00 10
27.10
2710
2710
2710
2710
12
19
19 20
19 30
2710
2710
2710
2710
2710
2710
2710
27.11
19
19
19
19
19
19
19
41
42
43
44
50
60
89
2711
2711
2711
2711
2711
2711
2711
11
12
13
14
14
14
19
00
00
00
2711
21
10
90
00
Nha chng (hc n) v than cc nha chng, thu

c t hc n than hoc hc n khong cht
khc.
- Nha chng (hc n)
- Than cc nha chng
Du m v cc loi du thu c t cc khong bi tum,
dng th.
- Du m th
Du c ngun gc t du m v cc loi du thu
c t cc khong bi-tum, tr du th; cc ch
phm cha c chi tit hoc ghi ni khc, c
cha hm lng t 70% tr ln l du c ngun gc
t du m hoc cc loi du thu c t cc khong
bi-tum, nhng loi du ny l thnh phn c bn
ca cc ch phm ; du thi.
- Du c ngun gc t du m v cc loi du thu c
t cc khong bi-tum (tr du th) v cc ch phm
cha c chi tit hoc ghi ni khc, c cha hm
lng t 70% tr ln l du c ngun gc t du m
hoc cc loi du thu c t cc khong bi-tum,
nhng loi du ny l thnh phn c bn ca cc ch
phm , tr nhin liu sinh hc v tr du thi:
- - Du nh v cc ch phm:
- - Loi khc:
- - - Du th tch phn nh
- - - Nguyn liu sn xut than en
- - - Du v m bi trn:
- - - - Du khong tinh ch sn xut du bi trn
- - - - Du bi trn cho ng c my bay
- - - - Du bi trn khc
- - - - M bi trn
- - - Du dng trong b hm thu lc (du phanh)
- - - Du bin th v du dng cho b phn ngt mch
- - - Du trung khc v cc ch phm
Kh du m v cc loi kh hydrocarbon khc.
- Dng ha lng:
- - Kh t nhin
- - Propan
- - Butan
- - Etylen, propylen, butylen v butadien:
- - - Etylen
- - - Loi khc
- - Loi khc
- Dng kh:
- - Kh t nhin:
87
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
5
5
5
5
5
5
5
5
7
5
3
5
15
5
5
6
5
3
5
15
5
5
6
5
3
5
15
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
M hng
M t hng ho
2711 21 10 - - - Loi s dng lm nhin liu ng c

2711 21 90 - - - Loi khc
2711 29 00 - - Loi khc
27.12
Vazlin (petroleum jelly); sp parafin, sp du la
vi tinh th, sp than cm, ozokerite, sp than non,
sp than bn, sp khong khc, v sn phm tng
t thu c t qui trnh tng hp hay qui trnh
khc, hoc cha nhum mu.
2712 10 00 - Vazlin (petroleum jelly)
2712 20 00 - Sp parafin c hm lng du di 0,75% tnh theo
trng lng
2712 90
- Loi khc:
2712 90 10 - - Sp parafin
2712 90 90 - - Loi khc
27.13
Cc du m, bi-tum du m v cc cn khc t du
c ngun gc t du m hoc t cc loi du thu
c t cc khong bi-tum.
- Cc du m:
2713 11 00 - - Cha nung
2713 12 00 - - nung
2713 20 00 - Bi-tum du m
2713 90 00 - Cn khc t du c ngun gc t du m hoc t cc
loi du thu c t cc khong bi-tum
27.14
Bi-tum v nha ng (asphalt), dng t nhin;
phin st du hoc phin st bi-tum v ct hc
n; asphaltit v cha asphaltic.
2714 10 00 - phin st du hoc phin st bi-tum v ct hc
n
2714 90 00 - Loi khc
2715 00 00 Hn hp cha bi-tum c thnh phn chnh l
asphalt t nhin, bi-tum t nhin, bi-tum du m,
hc n khong cht hoc nha hc n khong cht
(v d, matt c cha bi-tum, cut-backs).
2716 00 00 Nng lng in.
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
1
1
1
1
1
1
1
1
1
3
3
3
3
3
3
3
3
3
3
3
3
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
3
0
0
0
3
0
0
0
3
0
0
0
Chng 28 - Ho cht v c; cc hp cht v c hay

hu c ca kim loi qu, kim loi t him, cc
nguyn t phng x hoc cc cht ng v
28.01
2801
2801
2801
2802
10
20
30
00
00
00
00
00
Flo, clo, brom v iot.

- Clo
- Iot
- Flo; brom
Lu hunh, thng hoa hoc kt ta; lu hunh dng
keo.
88
M hng
M t hng ho
28.03
2803
2803
2803
28.04
2804
00 20
00 40
00 90
10 00
2804
2804
2804
2804
2804
21
29
30
40
50
2804
61 00
2804
2804
2804
2804
28.05
69
70
80
90
00
00
00
00
2805
2805
2805
2805
11
12
19
30
00
00
00
00
00
00
00
00
00
2805 40 00
28.06
2806
2806
2807
2808
28.09
2809
2809
2809
2809
10
20
00
00
Carbon (mui carbon v cc dng khc ca carbon

cha c chi tit hoc ghi ni khc).
- Mui axetylen
- Mui carbon khc
- Loi khc
Hydro, kh him v cc phi kim loi khc.
- Hydro
- Kh him:
- - Argon
- - Loi khc
- Nit
- Oxy
- Boron; tellurium
- Silic:
- - Cha silic vi hm lng khng di 99,99% tnh
theo trng lng
- - Loi khc
- Phospho
- Asen
- Selen
Kim loi kim hoc kim loi kim th; kim loi t
him, scandium v yttrium, hoc cha pha trn
hoc to hp kim vi nhau; thy ngn.
- Kim loi kim hoc kim loi kim th:
- - Natri
- - Canxi
- - Loi khc
- Kim loi t him, scandi v ytri hoc cha pha
trn hoc to hp kim vi nhau
- Thy ngn
Hydro clorua (hydrochloric acid); axit closulphuric.
00
00
00
00
- Hydro clorua (hydrochloric acid)

- Axit closulphuric
Axit sulphuric; axit sulphuric bc khi (oleum).
Axit nitric; axit sulphonitric.
Diphosphorous pentaoxide; axit phosphoric; axit
polyphosphoric, hoc cha xc nh v mt ho
hc.
10 00 - Diphosphorous pentaoxit
20
- Axit phosphoric v axit polyphosphoric:
- - Loi dng cho thc phm:
20 31 - - - Axit hypophosphoric
20 39 - - - Loi khc
- - Loi khc:
89
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
0
3
5
0
3
4
0
3
3
0
3
3
0
3
0
3
3
0
3
0
3
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
3
5
1
5
3
5
1
4
3
4
1
0
0
0
0
0
0
M hng
M t hng ho
2809 20 91 - - - Axit hypophosphoric

2809 20 99 - - - Loi khc
2810 00 00 Oxit boron; axit boric.
28.11
Axit v c khc v cc hp cht v c cha oxy
khc ca cc phi kim loi.
- Axit v c khc:
2811 11 00 - - Hydro florua (hydrofuoric acids)
2811 19
- - Loi khc:
2811 19 10 - - - Axit asenic
2811 19 90 - - - Loi khc
- Hp cht v c cha oxy khc ca phi kim loi:
2811 21 00 - - Cacbon dioxit
2811 22
- - Silic dioxit:
2811 22 10 - - - Bt oxit silic
2811 22 90 - - - Loi khc
2811 29
- - Loi khc:
2811 29 10 - - - Diasenic pentaoxit
2811 29 20 - - - Sulphur dioxide
2811 29 90 - - - Loi khc
28.12
Halogenua v oxit halogenua ca phi kim loi.
2812 10 00 - Clorua v oxit clorua
2812 90 00 - Loi khc
28.13
Sulphua ca phi kim loi; phospho trisulphua
thng phm.
2813 10 00 - Carbon disulphua
2813 90 00 - Loi khc
28.14
Amoniac, dng khan hoc dng dung dch nc.
2814 10 00 - Dng khan
2814 20 00 - Dng dung dch nc
28.15
Natri hydroxit (xt n da); kali hydroxit (potash n
da); natri peroxit hoc kali peroxit.
- Natri hydroxit (xt n da):
2815 11 00 - - Dng rn
2815 12 00 - - Dng dung dch nc (soda kim hoc soda lng)
2815 20 00 - Kali hydroxit (potash n da)
2815 30 00 - Natri hoc kali peroxit
28.16
Magie hydroxit v magie peroxit; oxit, hydroxit v
peroxit, ca stronti hoc bari.
2816 10 00 - Magie hydroxit v magie peroxit
2816 40 00 - Oxit, hydroxit v peroxit, ca stronti hoc bari
28.17
Km oxit; km peroxit.
2817 00 10 - Km oxit
2817 00 20 - Km peroxit
28.18
Corundum nhn to, hoc cha xc nh v mt
ha hc; xit nhm; hydroxit nhm.
90
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
5
5
5
5
5
14
0
0
5
13
0
0
4
11
0
0
5
5
5
5
5
5
0
0
0
0
0
0
M hng
2818
2818
2818
28.19
2819
2819
28.20
2820
2820
28.21
2821
2821
2822
2823
28.24
2824
2824
28.25
2825
2825
2825
2825
2825
2825
2825
2825
2825
28.26
2826
2826
2826
2826
28.27
2827
2827
2827
2827
M t hng ho
10 00 - Corundum nhn to, hoc cha xc nh v mt

ha hc
20 00 - Oxit nhm, tr corundum nhn to
30 00 - Nhm hydroxit
Crom oxit v hydroxit.
10 00 - Crom trioxit
90 00 - Loi khc
Mangan oxit.
10 00 - Mangan dioxit
90 00 - Loi khc
Oxit st v hydroxit st; cht mu t t c hm
lng st ha hp Fe2O3 chim 70% tr ln.
10 00 - Hydoxit v oxit st
20 00 - Cht mu t t
00 00 Coban oxit v hydroxit; coban oxit thng phm.
00 00 Titan oxit.
Ch oxit ; ch v ch da cam.
10 00 - Ch monoxit (ch xit, maxicot)
90 00 - Loi khc
Hydrazin v hydroxilamin v cc mui v c ca
chng; cc loi baz v c; cc oxit, hydroxit v
peroxit kim loi khc.
10 00 - Hydrazin v hydroxilamin v cc mui v c ca
chng
20 00 - Hydroxit v oxit liti
30 00 - Hydroxit v oxit vanai
40 00 - Hydroxit v oxit niken
50 00 - Hydroxit v oxit ng
60 00 - Germani oxit v zircon dioxit
70 00 - Hydroxit v oxit molipen
80 00 - Antimon oxit
90 00 - Loi khc
Florua; florosilicat, floroaluminat v cc loi mui
flo phc khc.
- Florua:
12 00 - - Ca nhm
19 00 - - Loi khc
30 00 - Natri hexafluoroaluminate (criolit tng hp)
90 00 - Loi khc
Clorua, clorua oxit v clorua hydroxit; bromua v
oxit bromua; ioua v ioua oxit.
10 00 - Amoni clorua
20
- Canxi clorua:
20 10 - - Loi thng phm
20 90 - - Loi khc
91
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
3
0
3
0
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
8
5
7
5
5
4
M hng
M t hng ho
2827
2827
2827
2827
2827
2827
2827
31
32
35
39
39
39
39
00
00
00
2827
2827
41 00
49 00
10
20
90
2827 51 00
2827 59 00
2827 60 00
28.28
2828
10 00
2828 90
2828 90 10
2828 90 90
28.29
2829
2829
2829
2829
2829
28.30
11
19
90
90
90
00
00
2830
2830
2830
2830
28.31
2831
2831
28.32
2832
2832
2832
28.33
10 00
90
90 10
90 90
10
90
10 00
90 00
10 00
20 00
30 00
- Clorua khc:
- - Ca magi
- - Ca nhm
- - Ca niken
- - Loi khc:
- - - Ca bari hoc ca coban
- - - Ca st
- - - Loi khc
- Clorua oxit v clorua hydroxit:
- - Bng ng
- - Loi khc
- Bromua v bromua oxit:
- - Natri bromua hoc kali bromua
- - Loi khc
- Ioua v ioua oxit
Hypoclorit; canxi hypoclorit thng phm; clorit;
hypobromit.
- Canxi hypoclorit thng phm v canxi hypoclorit
khc
- Loi khc:
- - Natri hypoclorit
- - Loi khc
Clorat v peclorat; bromat v pebromat; iodat v
peiodat.
- Clorat:
- - Ca natri
- - Loi khc
- Loi khc:
- - Natri perchlorat
- - Loi khc
Sulphua; polysulphua, hoc cha xc nh v
mt ho hc.
- Natri sulphua
- Loi khc:
- - Sulphua caimi hoc sulphua km
- - Loi khc
Dithionit v sulphoxylat.
- Ca natri
- Loi khc
Sulphit; thiosulphat.
- Natri sulphit
- Sulphit khc
- Thiosulphat
Sulphat; phn (alums); peroxosulphat (persulphat).
92
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
2833
2833
11 00
19 00
2833
2833
2833
2833
2833
2833
2833
2833
2833
2833
2833
2833
2833
28.34
2834
21
22
22
22
24
25
27
29
29
29
29
30
40
2834
2834
2834
2834
28.35
21 00
29
29 10
29 90
2835
10 00
2835
2835
2835
2835
2835
2835
2835
2835
2835
22
24
25
25
25
26
29
29
29
2835
2835
2835
2835
2835
31
31
31
39
39
00
10
90
00
00
00
20
30
90
00
00
10 00
- Natri sulphat:
- - Dinatri sulphat
- - Loi khc
- Sulphat loi khc:
- - Ca magi
- - Ca nhm:
- - - Loi thng phm
- - - Loi khc
- - Ca niken
- - Ca ng
- - Ca bari
- - Loi khc:
- - - Ch sulphat tribaz
- - - Ca crm
- - - Loi khc
- Phn
- Peroxosulphates (persulphates)
Nitrit; nitrat.
- Nitrit
- Nitrat:
- - Ca kali
- - Loi khc:
- - - Ca bitmut
- - - Loi khc
Phosphinat (hypophosphit), phosphonat (phosphit)
v phosphat; polyphosphat, hoc cha xc nh
v mt ho hc.
- Phosphinat (hypophosphit) v phosphonat (phosphit)
- Phosphat:
00 - - Ca mono- hoc dinatri
00 - - Ca kali
- - Canxi hydro orthophosphat (dicanxi phosphat):
10 - - - Loi dng cho thc n gia sc
90 - - - Loi khc
00 - - Ca canxi phosphat khc
- - Loi khc:
10 - - - Ca trinatri
90 - - - Loi khc
- Poly phosphat:
- - Natri triphosphat (natri tripolyphosphat):
10 - - - Loi dng cho thc phm
90 - - - Loi khc
- - Loi khc:
10 - - - Tetranatri pyrophosphat
93
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
5
5
5
5
M hng
M t hng ho
2835 39 90 - - - Loi khc

28.36
Carbonat; peroxocarbonat (percarbonat); amoni
carbonat thng phm c cha amonium
carbamate.
2836 20 00 - Dinatri carbonat
2836 30 00 - Natri hydrogencarbonat (natri bicarbonat)
2836 40 00 - Kali carbonat
2836 50 00 - Canxi carbonat
2836 60 00 - Bari carbonat
- Loi khc:
2836 91 00 - - Liti carbonat
2836 92 00 - - Stronti cacbonat
2836 99
- - Loi khc:
2836 99 10 - - - Amoni cacbonat thng phm
2836 99 20 - - - Ch cacbonat
2836 99 90 - - - Loi khc
28.37
Xyanua, xyanua oxit v xyanua phc.
- Xyanua v xyanua oxit:
2837 11 00 - - Ca natri
2837 19 00 - - Loi khc
2837 20 00 - Xyanua phc
28.39
Silicat; silicat kim loi kim thng phm.
- Ca natri:
2839 11 00 - - Natri metasilicat
2839 19
- - Loi khc:
2839 19 10 - - - Natri silicat
2839 19 90 - - - Loi khc
2839 90 00 - Loi khc
28.40
Borat; peroxoborat (perborat).
- Dinatri tetraborat (borat tinh ch - hn the):
2840 11 00 - - Dng khan
2840 19 00 - - Dng khc
2840 20 00 - Borat khc
2840 30 00 - Peroxoborat (perborat)
28.41
Mui ca axit oxometalic hoc axit peroxometalic.
2841
2841
2841
2841
2841
2841
2841
30 00 - Natri dicromat
50 00 - Cromat v dicromat khc; peroxocromat
- Manganit, manganat v permanganat:
61 00 - - Kali permanganat
69 00 - - Loi khc
70 00 - Molipdat
80 00 - Vonframat
90 00 - Loi khc
94
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
5
0
0
0
0
5
0
0
0
0
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
0
0
3
0
0
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
28.42
2842
10 00
2842
2842
2842
2842
2842
28.43
90
90
90
90
90
2843
10 00
2843
2843
2843
2843
28.44
21
29
30
90
2844
10
2844
2844
2844
10 10
10 90
20
2844
20 10
2844
2844
2844
Mui khc ca axit v c hay peroxo axit (k c

nhm silicat hoc cha xc nh v mt ho hc),
tr cc cht azit.
- Silicat kp hay phc, k c alumino silicat hoc
cha xc nh v mt ho hc
- Loi khc:
- - Natri asenit
- - Mui ca ng hoc crom
- - Fulminat khc, xyanat v thioxyanat
- - Loi khc
Kim loi qu dng keo; hp cht hu c hay v c
ca kim loi qu, hoc cha xc nh v mt ha
hc; hn hng ca kim loi qu.
- Kim loi qu dng keo
- Hp cht bc:
- - Nitrat bc
- - Loi khc
- Hp cht vng
- Hp cht khc; hn hng
Cc nguyn t ha hc phng x v cc ng v
phng x (k c cc nguyn t ha hc v cc ng
v c kh nng phn hch hoc lm giu) v cc hp
cht ca chng; hn hp v cc ph liu c cha cc
sn phm trn.
- Urani t nhin v cc hp cht ca n; hp kim, cc
cht tn x (k c gm kim loi), sn phm gm v hn
hp c cha urani t nhin hay cc hp cht uran t
nhin:
- - Urani t nhin v cc hp cht ca n
- - Loi khc
- Urani lm giu thnh U 235 v hp cht ca n;
pluton v hp cht ca n; hp kim, cc cht tn x (k
c gm kim loi), sn phm gm v cc cht hn hp
c cha urani c lm giu thnh U 235, plutoni
hay hp cht ca cc sn phm ny:
- - Urani v hp cht ca n; plutoni v hp cht ca n
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
20 90 - - Loi khc
30
- Urani c lm ngho ti U 235 v cc hp cht
ca n; thori v cc hp cht ca n; hp kim, cc cht
tn x (k c gm kim loi), sn phm gm kim loi v
cc cht hn hp cha urani c lm ngho ti U
235, thori hay cc hp cht ca cc sn phm trn:
30 10 - - Urani v hp cht ca n; thori v hp cht ca n
10
20
30
90
00
00
00
00
95
M hng
2844
2844
2844
2844
2844
2844
28.45
2845
2845
28.46
2846
2846
28.47
2847
2847
2848
28.49
2849
2849
2849
2850
28.52
2852
2852
2852
2852
2852
2852
M t hng ho
30 90 - - Loi khc
40
- Nguyn t phng x v ng v phng x v cc hp
cht tr loi thuc phn nhm 2844.10, 2844.20 hoc
2844.30; hp kim, cc cht tn x (k c gm kim
loi), sn phm gm v cc hn hp c cha cc
nguyn t, ng v hoc cc hp cht trn; cht thi
phng x:
- - Nguyn t phng x v ng v phng x v cc hp
cht ca n; cht thi phng x:
40 11 - - - Rai v mui ca n
40 19 - - - Loi khc
40 90 - - Loi khc
50 00 - Hp (cartridges) nhin liu bc x ca l phn ng
ht nhn
Cht ng v tr cc ng v thuc nhm 28.44; cc
hp cht, v c hay hu c, ca cc ng v ny,
hoc cha xc nh v mt ha hc.
10 00 - Nc nng (deuterium oxide)
90 00 - Loi khc
Cc hp cht, v c hay hu c, ca kim loi t
him, ca ytri hoc ca scandi hoc ca hn hp cc
kim loi ny.
10 00 - Hp cht xeri
90 00 - Loi khc
Hydro peroxit, hoc cha lm rn bng ure.
00 10 - Dng lng
00 90 - Loi khc
00 00 Phosphua, hoc cha xc nh v mt ha hc,
tr phosphua st.
Cacbua, hoc cha xc nh v mt ha hc.
10 00 - Ca canxi
20 00 - Ca silic
90 00 - Loi khc
00 00 Hydrua, nitrua, azit, silicua v borua, hoc cha
xc nh v mt ha hc, tr cc hp cht cacbua
ca nhm 28.49.
Cc hp cht v c hoc hu c ca thy ngn,
hoc cha xc nh v mt ha hc, tr hn hng.
10
- c xc nh v mt ho hc:
10 10 - - Thu ngn sulphat
10 20 - - Cc hp cht ca thy ngn c dng nh cht
pht quang
10 90 - - Loi khc
90
- Loi khc:
90 10 - - Thy ngn tanat, cha xc nh v mt ha hc
96
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
0
5
0
5
0
M hng
2852
2853
M t hng ho
90 90 - - Loi khc
00 00 Cc hp cht v c khc (k c nc ct hoc nc
kh dn v cc loi nc tinh khit tng t);
khng kh ha lng ( hoc cha loi b kh him);
khng kh nn; hn hng, tr hn hng ca kim loi
qu.
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
0
0
5
5
0
0
5
5
0
0
Chng 29 - Ho cht hu c
29.01
Hydrocarbon mch h.
2901 10 00 - No
- Cha no:
2901 21 00 - - Etylen
2901 22 00 - - Propen (propylen)
2901 23 00 - - Buten (butylen) v cc ng phn ca n
2901 24 00 - - 1,3 - butadien v isopren
2901 29
- - Loi khc:
2901 29 10 - - - Axetylen
2901 29 90 - - - Loi khc
29.02
Hydrocacbon mch vng.
- Xyclan, xyclen v xycloterpen:
2902 11 00 - - Xyclohexan
2902 19 00 - - Loi khc
2902 20 00 - Benzen
2902 30 00 - Toluen
- Xylen:
2902 41 00 - - o-Xylen
2902 42 00 - - m-Xylen
2902 43 00 - - p-Xylen
2902 44 00 - - Hn hp cc ng phn ca xylen
2902 50 00 - Styren
2902 60 00 - Etylbenzen
2902 70 00 - Cumen
2902 90
- Loi khc:
2902 90 10 - - Dodecylbenzen
2902 90 20 - - Cc loi alkylbenzen khc
2902 90 90 - - Loi khc
29.03
Dn xut halogen ha ca hydrocarbon.
- Dn xut clo ho no ca hydrocarbon mch h:
2903 11
- - Clorometan (clorua metyl) v cloroetan (clorua etyl):
2903
2903
2903
2903
11
11
12
13
10
90
00
00
- - - Clorua metyl
- - - Loi khc
- - Dichlorometan (metylen clorua)
- - Cloroform (trichlorometan)
97
M hng
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
2903
M t hng ho
14 00 - - Carbon tetraclorua
15 00 - - Etylendiclorua (ISO) (1,2- dicloetan)
19
- - Loi khc:
19 10 - - - 1,2 - Dichloropropane (propylene dichloride) v
dichlorobutanes
19 20 - - -1,1,1-Trichloroethane (methyl chloroform)
19 90 - - - Loi khc
- Dn xut clo ho cha bo ho ca hydrocarbon
mch h:
21 00 - - Vinyl chloride (chloroethylene)
22 00 - - Trichloroethylene
23 00 - - Tetrachloroethylen (perchloroethylen)
29 00 - - Loi khc
- Dn xut flo ho, brom ho hoc iot ho ca
hydrocarbon mch h:
31 00 - - Etylen dibromua (ISO) (1,2- dibrometan)
39
- - Loi khc:
39 10 - - - Methyl bromua
39 90 - - - Loi khc
- Dn xut halogen ha ca hydrocacbon mch h cha
hai hoc nhiu halogen khc nhau:
71 00 - - Chlorodifluoromethane
72 00 - - Cc hp cht dichlorotrifluoroethane
73 00 - - Cc hp cht dichlorofluoroethane
74 00 - - Cc hp cht chlorodifluoroethane
75 00 - - Cc hp cht dichloropentafluoropropane
76 00 - - Bromochlorodifluoromethane,
bromotrifluoromethane v cc hp cht
dibromotetrafluoroethane
77 00 - - Loi khc, perhalogen ha ch vi flo v clo
78 00 - - Cc dn xut perhalogen ha khc
79 00 - - Loi khc
- Dn xut halogen ha ca hydrocarbon cyclanic,
cyclenic hoc cycloterpenic:
81 00 - - 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)),
k c Lindane (ISO, INN)
82 00 - - Aldrin (ISO), chlordane (ISO) v heptachlor (ISO)
89 00 - - Loi khc
- Dn xut halogen ha ca hydrocacbon thm:
91 00 - - Chlorobenzene, o-dichlorobenzene v pdichlorobenzene
92 00 - - Hexachlorobenzene (ISO) v DDT (ISO)
(clofenotane (INN), 1,1,1-trichloro-2,2-bis (pchlorophenyl) etan)
99 00 - - Loi khc
98
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
5
5
0
5
5
5
0
5
5
5
0
5
5
5
0
0
0
0
0
0
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
M hng
M t hng ho
29.04
2904
10 00
2904
20
2904 20 10
2904 20 90
2904 90 00
29.05
2905
2905
11 00
12 00
2905
2905
2905
2905
13
14
16
17
2905
19 00
2905
2905
22 00
29 00
2905
2905
2905
31 00
32 00
39 00
2905
41 00
2905
2905
2905
2905
2905
42
43
44
45
49
00
00
00
00
00
00
00
00
00
2905 51 00
2905 59 00
29.06
Dn xut sulphonat ho, nitro ho hoc nitroso ho

ca hydrocarbon, hoc cha halogen ha.
- Dn xut ch cha cc nhm sulpho, mui v cc etyl
este ca chng
- Dn xut ch cha cc nhm nitro hoc cc nhm
nitroso:
- - Trinitrotoluene
- - Loi khc
- Loi khc
Ru mch h v cc dn xut halogen ha,
sulphonat ha, nitro ha hoc nitroso ha ca
chng.
- Ru no n chc (monohydric):
- - Metanol (ru metylic)
- - Propan-1-ol (ru propyl) v propan-2-ol (ru
isopropyl)
- - Butan-1-ol (ru n-butylic)
- - Butanol khc
- - Octanol (ru octyl) v ng phn ca n
- - Dodecan-1-ol (ru laurylic), hexadecan-1-ol (ru
xetylic) v octadecan-1-ol (ru stearylic)
- - Loi khc
- Ru n chc cha no:
- - Ru tecpen mch h
- - Loi khc
- Ru hai chc:
- - Etylen glycol (ethanediol)
- - Propylen glycol (propan-1,2-diol)
- - Loi khc
- Ru a chc khc:
- - 2-Etyl-2-(hydroxymethyl)propan-1,3-diol
(trimethylolpropan)
- - Pentaerythritol
- - Mannitol
- - D-glucitol (sorbitol)
- - Glycerol
- - Loi khc
- Dn xut halogen ha, sulphonat ha, nitro ha hoc
nitroso ha ca ru mch h:
- - Ethchlorvynol (INN)
- - Loi khc
Ru mch vng v cc dn xut halogen ha,
sulphonat ha, nitro ha, hoc nitroso ha ca
chng.
- Cyclanic, cyclenic hay cycloterpenic:
99
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
3
3
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
2906
2906
11 00 - - Menthol
12 00 - - Cyclohexanol, methylcyclohexanol v
dimethylcyclohexanol
2906 13 00 - - Sterols v inositols
2906 19 00 - - Loi khc
- Loi thm:
2906 21 00 - - Ru benzyl
2906 29 00 - - Loi khc
29.07
Phenol; ru-phenol.
- Monophenol:
2907 11 00 - - Phenol (hydroxybenzene) v mui ca n
2907 12 00 - - Cresol v mui ca chng
2907 13 00 - - Octylphenol, nonylphenol v cc cht ng phn
ca chng; mui ca chng
2907 15 00 - - Naphtol v mui ca chng
2907 19 00 - - Loi khc
- Polyphenol; ru-phenol:
2907 21 00 - - Resorcinol v mui ca n
2907 22 00 - - Hydroquinone (quinol) v mui ca n
2907 23 00 - - 4,4-Isopropylidenediphenol (bisphenolA,
diphenylolpropan) v mui ca n
2907 29
- - Loi khc:
2907 29 10 - - - Ru Phenol
2907 29 90 - - - Loi khc
29.08
Dn xut halogen ha, sulphonat ha, nitro ha
hoc nitroso ha ca phenol hoc ca ru-phenol.
2908
2908
2908
2908
- Dn xut ch cha halogen v mui ca chng:

11 00 - - Pentaclophenol (ISO)
19 00 - - Loi khc
- Loi khc:
91 00 - - Dinoseb (ISO) v mui ca n
92 00 - - 4,6-Dinitro-o-cresol (DNOC (ISO)) v mui ca n
2908 99 00 - - Loi khc

29.09
Ete, ru-ete, phenol-ete, phenol-ru-ete, peroxit
ru, peroxit ete, peroxit xeton, ( hoc cha xc
nh v mt ha hc), v cc dn xut halogen ha,
sulphonat ha, nitro ha hoc nitroso ha ca cc
cht trn.
- Ete mch h v cc dn xut halogen ha, sulphonat
ha, nitro ha hoc nitroso ha ca chng:
2909 11 00 - - Dietyl ete
2909 19 00 - - Loi khc
100
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
2909
20 00 - Ete cyclanic, cyclenic hoc cycloterpenic v cc dn

xut halogen ha, sulphonat ha, nitro ha hoc nitroso
ha ca chng
2909 30 00 - Ete thm v cc dn xut halogen ha, sulphonat
ha, nitro ha hoc nitroso ha ca chng
- Ru ete v cc dn xut halogen ha, sulphonat ha,
nitro ha hoc nitroso ha ca chng:
2909 41 00 - - 2,2-Oxydiethanol (dietylen glycol, digol)
2909 43 00 - - Ete monobutyl ca etylen glycol hoc ca dietylen
glycol
2909 44 00 - - Ete monoalkyl khc ca etylen glycol hoc ca
dietylen glycol
2909 49 00 - - Loi khc
2909 50 00 - Phenol ete, Phenol ru ete v cc dn xut halogen
ha, sulphonat ha, nitro ha hoc nitroso ha ca
chng
2909 60 00 - Peroxit ru, peroxit ete, peroxit xeton, v cc dn
xut halogen ha, sulphonat ha, nitro ha hoc nitroso
ha ca chng
29.10
Epoxit, ru epoxy, phenol epoxy v ete epoxy c
vng ba cnh v cc dn xut halogen ha,
sulphonat ha, nitro ha hoc nitroso ha ca
chng.
2910 10 00 - Oxirane (etylen oxit)
2910 20 00 - Methyloxirane (propylen oxit)
2910 30 00 - 1- Chloro- 2,3 epoxypropan (epichlorohydrin)
2910 40 00 - Dieldrin (ISO, INN)
2910 90 00 - Loi khc
2911 00 00 Axetal v hemiaxetal, c hoc khng c chc oxy
khc, v cc dn xut halogen ha, sulphonat ha,
nitro ha hoc nitroso ha ca chng.
29.12
Aldehyt, c hoc khng c chc oxy khc; polyme
mch vng ca aldehyt; paraformaldehyt.
- Aldehyt mch h khng c chc oxy khc:
2912 11
- - Metanal (formaldehyt):
2912 11 10 - - - Formalin
2912 11 90 - - - Loi khc
2912 12 00 - - Etanal (acetaldehyt)
2912 19
- - Loi khc:
2912 19 10 - - - Butanal
2912 19 90 - - - Loi khc
- Aldehyt mch vng khng c chc oxy khc:
2912 21 00 - - Benzaldehyt
2912 29 00 - - Loi khc
101
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
3
0
3
3
0
3
3
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
2912
2912
2912
2912
2912
2913
M t hng ho
41
42
49
50
60
00
00
00
00
00
00
00
2914
2914
2914
2914
11
12
13
19
00
00
00
00
2914
2914
2914
2914
2914
22
23
29
29
29
00
00
2914
2914
2914
2914
31
39
40
50
00
00
00
00
2914
2914
2914
61 00
69 00
70 00
29.14
10
90
29.15
2915
2915
2915
11 00
12 00
13 00
2915
21 00
- Aldehyt-Ru, Ete - Aldehyt, phenol - Aldehyt v

aldehyt c chc oxy khc:
- - Vanillin (4- hydroxy- 3- methoxybenzaldehyt)
- - Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyt)
- - Loi khc
- Polyme mch vng ca aldehyt
- Paraformaldehyt
Dn xut halogen ha, sulphonat ha, nitro ha,
hoc nitroso ha ca cc sn phm thuc nhm
29.12.
Xeton v quinon, c hoc khng c chc oxy khc,
v cc dn xut halogen ha, sulphonat ha, nitro
ha hoc nitroso ha ca chng.
- Xeton mch h khng c chc oxy khc:
- - Axeton
- - Butanon (methyl ethyl keton)
- - 4- Metylpentan-2-one (methyl isobutyl keton)
- - Loi khc
- Xeton cyclanic, xeton cyclenic hoc xeton
cycloterpenic khng c chc oxy khc:
- - Cyclohexanone v methylcyclohexanones
- - Ionones v methylionones
- - Loi khc:
- - - Long no
- - - loi khc
- Xeton thm khng c chc oxy khc:
- - Phenylaceton (phenylpropan -2- one)
- - Loi khc
- Ru xeton v aldehyt xeton
- Phenol-xeton v xeton c chc oxy khc
- Quinon:
- - Anthraquinon
- - Loi khc
- Dn xut halogen ha, sulphonat ha, nitro ha hoc
nitroso ha
Axit carboxylic n chc bo ho mch h v
cc anhydrit, halogenua, peroxit v peroxyaxit ca
chng; cc dn xut halogen ha, sulphonat ha,
nitro ha hoc nitroso ha ca cc cht trn.
- Axit fomic, mui v este ca n:
- - Axit fomic
- - Mui ca axit fomic
- - Este ca axit fomic
- Axit axetic v mui ca n; anhydrit axetic:
- - Axit axetic
102
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
2915
2915
2915
2915
2915
2915
2915
2915
2915
2915
2915
2915
2915
2915
2915
M t hng ho
24 00 - - Anhydrit axetic
29
- - Loi khc:
29 10 - - - Natri axetat; coban axetat
29 90 - - - Loi khc
- Este ca axit axetic:
31 00 - - Etyl axetat
32 00 - - Vinyl axetat
33 00 - - n-Butyl axetat
36 00 - - Dinoseb(ISO) axetat
39
- - Loi khc:
39 10 - - - Isobutyl axetat
39 20 - - - 2 - Ethoxyetyl axetat
39 90 - - - Loi khc
40 00 - Axit mono-, di- hoc tricloaxetic, mui v este ca
chng
50 00 - Axit propionic, mui v este ca chng
60 00 - Axit butanoic, axit pentanoic, mui v este ca chng
2915
2915
2915
2915
2915
2915
2915
2915
29.16
70
70
70
70
90
90
90
90
2916
2916
2916
2916
2916
2916
2916
11
12
13
14
14
14
15
2916
2916
16 00
19 00
10
20
30
10
20
90
00
00
00
10
90
00
- Axit palmitic, axit stearic, mui v este ca chng:

- - Axit palmitic, mui v este ca n
- - Axit stearic
- - Mui v este ca axit stearic
- Loi khc:
- - Clorua axetyl
- - Axit lauric, axit myristic, mui v este ca chng
- - Loi khc
Axit carboxylic n chc mch h cha bo ho,
axit carboxylic n chc mch vng, cc anhydrit,
halogenua, peroxit v peroxyaxit ca chng; cc
dn xut halogen ho, sulphonat ho, nitro ho hoc
nitroso ho ca chng.
- Axit carboxylic n chc mch h, cha bo ho, cc
anhydrit, halogenua, peroxit v peroxyaxit ca chng
v cc dn xut ca cc cht trn:
- - Axit acrylic v mui ca n
- - Este ca axit acrylic
- - Axit metacrylic v mui ca n
- - Este ca axit metacrylic:
- - - Metyl metacrylat
- - - Loi khc
- - Axit oleic, axit linoleic hoc axit linolenic, mui v
este ca n
- - Binapacryl (ISO)
- - Loi khc
103
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
2916
20 00 - Axit carboxylic n chc, cyclanic, cyclenic hoc

cycloterpenic, cc anhydrit, halogenua, peroxit,
peroxyaxit ca chng v cc dn xut ca cc cht trn
- Axit carboxylic thm n chc, cc anhydrit,
halogenua, peroxit, peroxyaxit ca chng v cc dn
xut ca cc cht trn:
2916 31 00 - - Axit benzoic, mui v este ca n
2916 32 00 - - Peroxit bezoyl v clorua benzoyl
2916 34 00 - - Axit phenylaxetic v mui ca n
2916 39
- - Loi khc:
2916 39 10 - - - Axit axetic 2,4- Dichlorophenyl v mui v este
ca chng
2916 39 20 - - - Este ca acit phenylaxetic
2916 39 90 - - - Loi khc
29.17
Axit carboxylic a chc, cc anhydrit, halogenua,
peroxit v peroxyaxit ca chng; cc dn xut
halogen ha, sulphonat ha, nitro ha hoc nitroso
ha ca cc cht trn.
- Axit carboxylic a chc mch h, cc anhydrit,
halogenua, peroxit, peroxyaxit ca chng v cc dn
xut ca cc cht trn:
2917 11 00 - - Axit oxalic, mui v este ca n
2917 12
- - Axit adipic, mui v este ca n:
2917 12 10 - - - Dioctyl adipat
2917 12 90 - - - Loi khc
2917 13 00 - - Axit azelaic, axit sebacic, mui v este ca chng
2917 14 00 - - Anhydrit maleic
2917 19 00 - - Loi khc
2917 20 00 - Axit carboxylic a chc cyclanic, cyclenic hoc
cycloterpenic, cc anhydrit, halogenua, peroxit v
peroxyaxit ca chng v cc dn xut ca cc cht trn
- Axit carboxylic thm a chc, cc anhydrit,
halogenua, peroxit v peroxyaxit ca chng v cc dn
xut ca cc cht trn:
2917 32 00 - - Dioctyl orthophthalates
2917 33 00 - - Dinonyl hoc didecyl orthophthalates
2917 34
- - Este khc ca cc axit orthophthalic:
2917 34 10 - - - Dibutyl orthophthalates
2917 34 90 - - - Loi khc
2917 35 00 - - Phthalic anhydride
2917 36 00 - - Axit terephthalic v mui ca n
2917 37 00 - - Dimethyl terephthalate
2917 39
- - Loi khc:
2917 39 10 - - - Trioctyltrimellitate
104
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
0
0
0
0
0
5
0
0
0
0
0
5
0
0
0
0
0
8
7
7
6
5
6
7
7
0
0
0
6
6
0
0
0
6
6
0
0
0
M hng
M t hng ho
2917
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
39 20 - - - Cc hp cht phthalic khc ca loi c s dng

nh l cht ho do v este ca anhydrit phthalic
2917 39 90 - - - Loi khc
29.18
Axit carboxylic c thm chc oxy v cc anhydrit,
halogenua, peroxit v peroxyaxit ca chng; cc
dn xut halogen ha, sulphonat ha, nitro ha hoc
nitroso ha ca cc cht trn.
- Axit carboxylic c chc ru nhng khng c chc
oxy khc, cc anhydrit, halogenua, peroxit, peroxyaxit
ca chng v cc dn xut ca cc cht trn:
2918 11 00 - - Axit lactic, mui v este ca n
2918 12 00 - - Axit tactaric
2918 13 00 - - Mui v este ca axit tactaric
2918 14 00 - - Axit citric
2918 15
- - Mui v este ca axit citric:
2918 15 10 - - - Canxi citrat
2918 15 90 - - - Loi khc
2918 16 00 - - Axit gluconic, mui v este ca n
2918 18 00 - - Chlorobenzilate (ISO)
2918 19 00 - - Loi khc
- Axit carboxylic c chc phenol nhng khng c chc
oxy khc, cc anhydrit, halogenua, peroxit v
peroxyaxit ca chng v cc dn xut ca cc cht trn:
0
0
0
5
0
0
0
5
0
0
0
5
5
5
0
0
0
5
5
0
0
0
5
5
0
0
0
2918
2918
2918
2918
2918
2918
2918
21
22
23
29
29
29
30
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2918
91
3
3
3
3
3
3
2918 99
29.19
2919
2919
10
90
00 - - Axit salicylic v mui ca n

00 - - Axit o-axetylsali cylic, mui v este ca n
00 - - Este khc ca axit salicylic v mui ca n
- - Loi khc:
10 - - - Este sulphonic alkyl ca phenol
90 - - - Loi khc
00 - Axit carboxylic c chc aldehyt hoc chc xeton
nhng khng c chc oxy khc, cc anhydrit,
halogenua, peroxit v peroxyaxit ca chng v cc dn
xut ca cc cht trn
- Loi khc:
00 - - 2,4,5-T (ISO) (axit 2,4,5-triclophenoxy acetic),
mui v este ca n
00 - - Loi khc
Este phosphoric v mui ca chng, k c lacto
phosphat; cc dn xut halogen ha, sulphonat
ha, nitro ha hoc nitroso ha ca chng.
00 - Tri (2,3-dibromopropyl) phosphat
00 - Loi khc
105
M hng
M t hng ho
29.20
Este ca axit v c khc ca cc phi kim loi (tr

este ca hydro halogenua) v mui ca chng; cc
dn xut halogen ha, sulphonat ha, nitro ha hoc
nitroso ha ca cc cht trn.
- Este thiophosphoric (phosphorothioates) v mui ca
chng; cc dn xut halogen ha, sulphonat ha, nitro
ha hoc nitroso ha ca chng:
- - Parathion (ISO) v parathion methyl (ISO) (methylparathion)
- - Loi khc
- Loi khc:
- - Dimetyl sulphat
- - Loi khc
Hp cht chc amin.
- Amin n chc mch h v cc dn xut ca chng;
mui ca chng:
- - Methylamin, di- hoc trimethylamin v mui ca
chng
- - Loi khc
- Amin a chc mch h v cc dn xut ca chng,
mui ca chng:
- - Ethylenediamin v mui ca n
- - Hexamethylenediamin v mui ca n
- - Loi khc
- Amin n hoc a chc cyclanic, cyclenic hoc
cycloterpenic, v cc dn xut ca chng; mui ca
chng
- Amin thm n chc v cc dn xut ca chng;
mui ca chng:
- - Anilin v mui ca n
- - Cc dn xut anilin v mui ca chng
- - Toluidin v cc dn xut ca chng; mui ca chng
2920
11 00
2920
2920
2920
2920
29.21
19 00
90
90 10
90 90
2921
11 00
2921
19 00
2921
2921
2921
2921
21
22
29
30
2921
2921
2921
41 00
42 00
43 00
2921
44 00 - - Diphenylamin v cc dn xut ca chng; mui ca

chng
45 00 - - 1- Naphthylamin (alpha-naphthylamin), 2Naphthylamin (beta-naphthylamin) v cc dn xut ca
chng; mui ca chng
46 00 - - Amfetamin (INN), benzfetamin (INN),
dexamfetamin (INN), etilamfetamin (INN),
fencamfamin (INN), lefetamin (INN), levamfetamin
(INN), mefenorex (INN) v phentermin (INN); mui
ca chng
49 00 - - Loi khc
2921
2921
2921
00
00
00
00
106
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
2921
M t hng ho
51 00
2921 59 00
29.22
2922
2922
2922
2922
2922
2922
11
12
13
14
19
19
00
00
00
00
2922
19 20
2922
19 90
2922
21 00
2922
29 00
2922
31 00
2922
39 00
2922
2922
2922
2922
2922
2922
2922
2922
2922
2922
2922
41
42
42
42
42
43
44
49
49
49
50
2922
50 10
10
00
10
20
90
00
00
10
90
- Amin thm a chc v cc cht dn xut ca chng;

mui ca chng:
- - o-, m-, p- Phenylenediamin, diaminotoluenes v cc
dn xut ca chng; mui ca chng
- - Loi khc
Hp cht amino chc oxy.
- Ru - amino, tr loi cha 2 chc oxy tr ln, ete v
este ca chng; mui ca chng:
- - Monoethanolamin v mui ca chng
- - Diethanolamin v mui ca chng
- - Triethanolamine v mui ca chng
- - Dextropropoxyphen (INN) v mui ca chng
- - Loi khc:
- - - Ethambutol v mui ca n, este v cc dn xut
khc dng sn xut ch phm chng lao
- - - Ru n-butyl D-2-Amino (D-2-Amino-n-Butylalcohol)
- - - Loi khc
- Amino-naphtol v amino-phenol khc, tr loi cha
hai chc oxy tr ln, ete v este ca chng; mui ca
chng:
- - Axit aminohydroxynaphthalenesulphonic v mui
ca chng
- - Loi khc
- Amino - aldehyt, amino-xeton v amino-quinon, tr
loi cha hai chc oxy tr ln; mui ca chng:
- - Amfepramon (INN), methadon (INN) v
normethadon (INN); mui ca chng
- - Loi khc
- Axit - amino, tr loi cha 2 chc oxy tr ln, v este
ca chng; mui ca chng:
- - Lysin v este ca n; mui ca chng
- - Axit glutamic v mui ca chng:
- - - Axit glutamic
- - - Mui natri ca axit glutamic (MSG)
- - - Mui khc
- - Axit anthranilic v mui ca n
- - Tilidin (INN) v mui ca n
- - Loi khc:
- - - Axit mefenamic v mui ca chng
- - - Loi khc
- Phenol ru amino, phenol axit amino v cc hp
cht amino khc c chc oxy:
- - p-Aminosalicylic axit v mui, este v cc dn xut
khc ca chng
107
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
0
3
3
3
0
3
3
3
0
5
28
28
3
3
5
25
25
3
3
4
23
23
3
3
0
3
0
3
0
3
M hng
M t hng ho
2922 50 90 - - Loi khc

29.23
Mui v hydroxit amoni bc 4; lecithin v
phosphoaminolipids khc, hoc cha xc nh v
mt ho hc.
2923 10 00 - Choline v mui ca n
2923 20
- Lecithin v cc phosphoaminolipids khc:
2923 20 10 - - Lecithin, hoc cha xc nh v mt ha hc
2923 20 90 - - Loi khc
2923 90 00 - Loi khc
29.24
Hp cht chc carboxyamit; hp cht chc amit
ca axit carbonic.
- Amit mch h (k c carbamates mch h) v cc dn
xut ca chng; mui ca chng:
2924 11 00 - - Meprobamat (INN)
2924 12 00 - - Floaxetamit (ISO), monocrotophos (ISO) v
phosphamidon (ISO)
2924 19 00 - - Loi khc
- Amit mch vng (k c carbamates mch vng) v
cc dn xut ca chng; mui ca chng:
2924 21
- - Ureines v cc dn xut ca chng; mui ca chng:
2924
2924
2924
2924
21
21
21
23
10
20
90
00
2924
2924
2924
2924
24 00
29
29 10
29 20
2924 29 90
29.25
2925
2925
2925
11 00
12 00
19 00
2925
2925
29.26
2926
2926
21 00
29 00
10 00
20 00
- - - 4- Ethoxyphenylurea (dulcin)
- - - Diuron v monuron
- - - Loi khc
- - Axit 2-acetamidobenzoic (axit N - acetylanthranilic)
v mui ca chng
- - Ethinamat (INN)
- - Loi khc:
- - - Aspartam
- - - Butylphenylmethyl cacbamat; methyl isopropyl
phenyl carbamat
- - - Loi khc
Hp cht chc carboxyimit (k c sacarin v mui
ca n) v cc hp cht chc imin.
- Imit v cc dn xut ca chng; mui ca chng:
- - Sacarin v mui ca n
- - Glutethimit (INN)
- - Loi khc
- Imin v cc dn xut ca chng; mui ca chng:
- - Clodimeform (ISO)
- - Loi khc
Hp cht chc nitril.
- Acrylonitril
- 1-cyanoguanidin (dicyandiamit)
108
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
0
0
3
0
0
3
0
0
0
0
0
0
0
0
0
0
0
3
0
0
0
3
0
0
0
3
14
3
13
3
11
3
5
0
0
5
0
0
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
2926
2926
29.27
2927
2927
29.28
2928
2928
29.29
2929
2929
2929
2929
2929
2929
2929
2929
29.30
2930
2930
2930
2930
2930
2930
2930
29.31
2931
2931
2931
2931
2931
2931
2931
2931
2931
2931
29.32
2932
M t hng ho
30 00 - Fenproporex (INN) v mui ca n; methadon (INN)

intermediat (4-cyano-2-dimethylamino-4,4diphenylbutan)
90 00 - Loi khc
Hp cht diazo-, azo- hoc azoxy.
00 10 - Azodicarbonamit
00 90 - Loi khc
Dn xut hu c ca hydrazin hoc ca
hydroxylamin.
00 10 - Linuron
00 90 - Loi khc
Hp cht chc nit khc.
10
- Isoxianat:
10 10 - - Diphenylmethane diisocyanate (MDI)
10 20 - - Toluene diisocyanate
10 90 - - Loi khc
90
- Loi khc:
90 10 - - Natri cyclamat
90 20 - - Cyclamat khc
90 90 - - Loi khc
Hp cht lu hunh-hu c.
20 00 - Thiocarbamat v dithiocarbamat
30 00 - Thiuram mono-, di- hoc tetrasulphua
40 00 - Methionin
50 00 - Captafol (ISO) v metamidophos (ISO)
90
- Loi khc:
90 10 - - Dithiocarbonates
90 90 - - Loi khc
Hp cht v c - hu c khc.
10
- Ch tetramethyl v ch tetraethyl:
10 10 - - Ch tetramethyl
10 20 - - Ch tetraethyl
20 00 - Hp cht tributyltin
90
- Loi khc:
90 20 - - N-glycine (phosphonomethyl) v mui ca chng
90 30 - - Ethephone
- - Cc hp cht hu c - thch tn (Hp cht Organoarsenic):
90 41 - - - Dng lng
90 49 - - - Loi khc
90 90 - - Loi khc
Hp cht d vng ch cha (cc) d t oxy.
- Hp cht c cha mt vng furan cha ngng t (
hoc cha hydro ha) trong cu trc:
11 00 - - Tetrahydrofuran
109
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
0
5
5
0
4
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
2932
2932
2932
2932
12
13
19
20
00
00
00
00
2932
2932
2932
2932
2932
2932
2932
2932
29.33
91
92
93
94
95
99
99
99
00
00
00
00
00
2933
2933
2933
2933
11
11 10
11 90
19 00
2933
2933
2933
2933
21 00
29
29 10
29 90
2933
2933
2933
31 00
32 00
33 00
2933
2933
2933
2933
39
- - Loi khc:
39 10 - - - Clopheniramin v isoniazit
39 30 - - - Mui paraquat
39 90 - - - Loi khc
10
90
- - 2-Furaldehyt (furfuraldehyt)
- - Ru furfuryl v ru tetrahydrofurfuryl
- - Loi khc
- Lactones
- Loi khc:
- - Isosafrole
- - 1-(1,3-benzodioxol-5-yl) propan-2-one
- - Piperonal
- - Safrole
- - Tetrahydrofucannabinols (tt c cc ng phn)
- - Loi khc:
- - - Carbofuran
- - - Loi khc
Hp cht d vng ch cha (cc) d t ni t.
- Hp cht c cha mt vng pyrazole cha ngng t
( hoc cha hydro ha) trong cu trc:
- - Phenazon (antipyrin) v cc dn xut ca n:
- - - Dipyron (analgin)
- - - Loi khc
- - Loi khc
- Hp cht c cha mt vng imidazole cha ngng t
- - Hydantoin v cc dn xut ca n
- - Loi khc:
- - - Cimetiin
- - - Loi khc
- Hp cht c cha mt vng pyridin cha ngng t
- - Piridin v mui ca n
- - Piperidin v mui ca n
- - Alfentanil (INN), anileridin (INN), bezitramid
(INN), bromazepam (INN), difenoxin (INN),
diphenoxylat (INN), dipipanon (INN), fentanyl (INN),
ketobemidon (INN), methylphenidat (INN), pentazocin
(INN), pethidin (INN), pethidin (INN) cht trung gian
A, phencyclidin (INN) (PCP), phenoperidin (INN),
pipradrol (INN), piritramit (INN), propiram (INN) v
trimeperidin (INN); mui ca chng
110
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
- Hp cht cha trong cu trc 1 vng quinolin hoc
isoquinolin ( hoc cha hydro ha), cha ngng t
thm:
- - Levorphanol (INN) v mui ca n
- - Loi khc
- Hp cht c cha 1 vng pyrimidin ( hoc cha
hydro ha) hoc vng piperazin trong cu trc:
- - Malonylurea (axit bacbituric) v cc mui ca n
- - Allobarbital (INN), amobarbital (INN), barbital
(INN), butalbital (INN), butobarbital, cyclobarbital
(INN), methyl phenobarbital (INN), pentobarbital
(INN), phenobarbital(INN), secbutabarbital (INN),
secobarbital (INN) v vinylbital (INN); cc mui ca
chng
- - Cc dn xut khc ca malonylurea (axit barbituric);
mui ca chng
- - Loprazolam (INN), mecloqualon (INN),
methaqualon (INN) v zipeprol (INN); mui ca chng
2933
2933
41 00
49 00
2933
2933
52 00
53 00
2933
54 00
2933
55 00
2933
2933
2933
59
- - Loi khc:
59 10 - - - Diazinon
59 90 - - - Loi khc
- Hp cht cha vng triazin cha ngng t ( hoc
cha hydro ha) trong cu trc:
61 00 - - Melamin
69 00 - - Loi khc
- Lactam:
71 00 - - 6-Hexanelactam (epsilon-caprolactam)
72 00 - - Clobazam (INN) v methyprylon (INN)
79 00 - - Lactam khc
- Loi khc:
91 00 - - Alprazolam (INN), camazepam (INN),
chlordiazepoxide (INN), clonazepam (INN),
clorazepate, delorazepam (INN), diazepam (INN),
estazolam (INN), ethyl loflazepate (INN), fludiazepam
(INN), flunitrazepam (INN), flurazepam (INN),
halazepam (INN), lorazepam (INN), lormetazepam
(INN), mazindol (INN), medazepam (INN), midazolam
(INN), nimetazepam (INN), nitrazepam (INN),
norazepam (INN), oxazepam (INN), pinazepam
(INN), prazepam (INN), pyrovalerone (INN),
temazepam (INN), tetrazepam (INN) v triazolam
(INN); mui ca chng
99
- - Loi khc:
99 10 - - - Mebendazol hoc parbendazol
2933
2933
2933
2933
2933
2933
2933
2933
111
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
2933 99 90 - - - Loi khc

29.34
Cc axit nucleic v mui ca chng; hoc cha
xc nh v mt ho hc; hp cht d vng khc.
2934 10 00 - Hp cht c cha 1 vng thiazol cha ngng t (
hoc cha hydro ha) trong cu trc
2934 20 00 - Hp cht c cha trong cu trc 1 vng benzothiazol
( hoc cha hydro ha), cha ngng t thm
2934
30 00 - Hp cht c cha trong cu trc 1 vng phenothiazin

( hoc cha hydro ha), cha ngng t thm
2934
91 00
2934
2934
2934
2934
2934
2934
2934
2935
29.36
99
99
99
99
99
99
99
00
10
20
30
40
50
90
00
2936
2936
2936
2936
21
22
23
24
00
00
00
00
2936
2936
2936
2936
2936
2936
25
26
27
28
29
90
00
00
00
00
00
00
- Loi khc:
- - Aminorex (INN), brotizolam (INN), clotiazepam
(INN), cloxazolam (INN),dextromoramit (INN),
haloxazolam (INN), ketazolam (INN), mesocarb
(INN), oxazolam (INN), pemolin (INN), phedimetrazin
(INN), phenmetrazin (INN) v sufentanil (INN); mui
ca chng
- - Loi khc:
- - - Axit nucleic v mui ca n
- - - Sultones; sultams; diltiazem
- - - Axit 6-Aminopenicillanic
- - - 3-Azido-3-deoxythymidine
- - - Oxadiazon, vi tinh khit ti thiu l 94%
- - - Loi khc
Sulphonamit.
Tin vitamin v vitamin cc loi, t nhin hoc ti
to bng phng php tng hp (k c cc cht c
c t nhin), cc dn xut ca chng s dng ch
yu nh vitamin, v hn hp ca cc cht trn, c
hoc khng c bt k loi dung mi no.
- Vitamin v cc dn xut ca n, cha pha trn:
- - Vitamin A v cc dn xut ca n
- - Vitamin B1 v cc dn xut ca n
- - Axit D- hoc DL-Pantothenic (vitamin B3 hoc
vitamin B5) v cc dn xut ca n
- - Vitamin C v cc dn xut ca n
- - Vitamin E v cc dn xut ca n
- - Vitamin khc v cc dn xut ca n
- Loi khc, k c cc cht c c t nhin
112
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
0
5
5
5
0
5
5
0
5
5
5
0
4
5
0
5
5
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
29.37
2937
11 00
2937
2937
12 00
19 00
2937
21 00
2937
22 00
2937
2937
2937
23 00
29 00
50 00
2937 90
2937 90 10
2937 90 90
29.38
2938 10 00
2938 90 00
29.39
2939
11
2939
2939
2939
11 10
11 90
19 00
M t hng ho
Cc hormon, prostaglandins, thromboxanes v
leukotrienes, t nhin hoc ti to bng phng
php tng hp; cc dn xut v cc cht c cu trc
tng t ca chng, k c chui polypeptit ci bin,
c s dng ch yu nh hormon.
- Cc hormon polypeptit , cc hormon protein v cc
hormon glycoprotein, cc dn xut v cc cht c cu
trc tng t ca chng:
- - Somatotropin, cc dn xut v cc cht c cu trc
tng t ca chng
- - Insulin v mui ca n
- - Loi khc
- Cc hormon steroit, cc dn xut v cc cht c cu
trc tng t ca chng:
- - Cortisone, hydrocortisone, prednisone
(dehydrocortisone) v prednisolone
(dehydrohydrocortisone)
- - Cc dn xut halogen ha ca cc hormon
corticosteroit (corticosteroidal hormones)
- - Oestrogens v progestogens
- - Loi khc
- Prostaglandins, thromboxanes v leukotrienes, cc
dn xut v cc cht c cu trc tng t ca chng
- Loi khc:
- - Hp cht amino chc oxy
- - Loi khc
Glycosit, t nhin hoc ti to bng phng php
tng hp, v cc mui, ete, este v cc dn xut
khc ca chng.
- Rutosit (rutin) v cc dn xut ca n
- Loi khc
Alkaloit thc vt, t nhin hoc ti to bng
phng php tng hp, v cc mui, ete, este v cc
dn xut ca chng.
- Alkaloit t thuc phin v cc dn xut ca chng;
mui ca chng:
- - Cao thuc phin; buprenorphin (INN), codein,
dihydrocodein (INN), ethylmorphin, etorphin (INN),
heroin, hydrocodon (INN), hydromorphon (INN),
morphin, nicomorphin (INN), oxycodon (INN),
oxymorphon (INN), pholcodin (INN), thebacon (INN)
v thebaine; cc mui ca chng:
- - - Cao thuc phin v mui ca chng
- - - Loi khc
- - Loi khc
113
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
1
1
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
2939
20
2939
2939
2939
20 10
20 90
30 00
2939
2939
2939
2939
2939
41
42
43
44
49
2939
2939
51 00
59 00
2939
2939
2939
2939
61
62
63
69
2939
91
2939
2939
2939
2939
2939
2940
91
91
99
99
99
00
00
00
00
00
00
00
00
00
00
10
90
10
90
00
29.41
2941 10
2941
2941
2941
2941
10
10
10
10
11
19
20
90
- Alkaloit ca cy canh-ki-na v dn xut ca chng;

mui ca chng:
- - Quinine v cc mui ca n
- - Loi khc
- Cafein v cc mui ca n
- Ephedrines v mui ca chng:
- - Ephedrine v mui ca n
- - Pseudoephedrine (INN) v mui ca n
- - Cathine (INN) v mui ca n
- - Norephedrine v mui ca n
- - Loi khc
-Theophyllin v aminophyllin (theophyllinethylendiamin) v cc dn xut ca chng; mui ca
chng:
- - Fenetylline (INN) v mui ca n
- - Loi khc
- Alkaloit ca ht ca (mm) la mch (alkaloids of rye
ergot) v cc dn xut ca chng; mui ca chng:
- - Ergometrin (INN) v cc mui ca n
- - Ergotamin (INN) v cc mui ca n
- - Axit lysergic v cc mui ca n
- - Loi khc
- Loi khc:
- - Cocain, ecgonin, levometamfetamin, metamfetamin
(INN), metamfetamin racemat; cc mui, este v cc
dn xut khc ca chng:
- - - Cocain v cc dn xut ca n
- - - Loi khc
- - Loi khc:
- - - Nicotin sulphat
- - - Loi khc
ng, tinh khit v mt ha hc, tr sucroza,
lactoza, mantoza, glucoza v fructoza; ete ng,
axetal ng v este ng, v mui ca chng, tr
cc sn phm thuc nhm 29.37, 29.38, hoc 29.39.
Khng sinh.
- Cc penicillin v cc dn xut ca chng c cu trc
l axit penicillanic; mui ca chng:
- - Amoxicillins v mui ca n:
- - - Loi khng tit trng
- - - Loi khc
- - Ampicillin v cc mui ca n
- - Loi khc
114
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
0
0
3
0
0
3
5
5
5
0
5
5
5
0
4
4
5
0
M hng
2941
M t hng ho
2941
20 00 - Streptomycin v cc dn xut ca chng; mui ca

chng
30 00 - Cc tetracyclin v cc dn xut ca chng; mui ca
chng
40 00 - Cloramphenicol v cc dn xut ca n; mui ca
chng
50 00 - Erythromycin v cc dn xut ca n; mui ca chng
2941
2942
90 00 - Loi khc
00 00 Hp cht hu c khc.
2941
2941
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Chng 30 - Dc phm
30.01
3001
20 00
3001 90 00
30.02
3002
10
3002
3002
10 10
10 30
3002
3002
3002
3002
3002
3002
3002
10
10
20
20
20
20
30
40
90
10
20
90
00
Cc tuyn v cc b phn c th khc dng cha

bnh, dng kh, hoc cha lm thnh dng
bt; chit xut t cc tuyn hoc cc b phn khc
hoc t cc dch tit ca chng dng cha bnh;
heparin v cc mui ca n; cc cht khc t ngi
hoc ng vt c iu ch dng cho phng bnh
hoc cha bnh, cha c chi tit hoc ghi ni
khc.
- Chit xut t cc tuyn hoc cc b phn khc hoc
t cc dch tit ca chng
- Loi khc
Mu ngi; mu ng vt iu ch dng cho
cha bnh, phng bnh hoc chn on bnh;
khng huyt thanh, cc sn phm khc ca mu v
cc ch phm min dch, c hoc khng ci bin
hoc thu c t qui trnh cng ngh sinh hc; vc
xin, c t, vi sinh nui cy (tr cc loi men) v cc
sn phm tng t.
- Khng huyt thanh v cc sn phm khc ca mu v
cc ch phm min dch, c hoc khng ci bin hoc
thu c t qui trnh cng ngh sinh hc:
- - Dung dch m huyt thanh
- - Khng huyt thanh v cc ch phm min dch, c
hoc khng ci bin hoc thu c t qui trnh cng
ngh sinh hc
- - Bt hemoglobin
- - Loi khc
- Vc xin cho ngi:
- - Vc xin un vn
- - Vc xin ho g, si, vim mng no hoc bi lit
- - Loi khc
- Vc xin th y
115
M hng
M t hng ho
3002 90 00 - Loi khc

30.03
Thuc (tr cc mt hng thuc nhm 30.02, 30.05
hoc 30.06) gm t hai hay nhiu thnh phn tr
ln pha trn vi nhau dng cho phng bnh hoc
cha bnh, cha c ng gi theo liu lng hoc
lm thnh dng nht nh hoc ng gi bn l.
3003
10
3003
3003
3003
3003
10
10
10
20
3003
3003
3003
31 00
39 00
40 00
10
20
90
00
3003 90 00
30.04
- Cha penicillin hoc dn xut ca chng, c cu trc

axit penicillanic, hoc streptomycin hoc cc dn xut
ca chng:
- - Cha amoxicillin (INN) hoc mui ca n
- - Cha ampicillin (INN) hoc mui ca n
- - Loi khc
- Cha cc cht khng sinh khc
- Cha hormon hoc cc sn phm khc thuc nhm
29.37 nhng khng cha khng sinh:
- - Cha insulin
- - Loi khc
- Cha alkaloit hoc dn xut ca chng nhng khng
cha hormon hoc cc sn phm khc thuc nhm
29.37 hoc cc cht khng sinh
- Loi khc
Thuc (tr cc mt hng thuc nhm 30.02, 30.05
hoc 30.06) gm cc sn phm hoc cha pha
trn dng cho phng bnh hoc cha bnh, c
ng gi theo liu lng (k c cc sn phm thuc
loi dng hp th qua da) hoc lm thnh dng
nht nh hoc ng gi bn l.
- Cha penicillin hoc cc dn xut ca chng, c cu
trc axit penicillanic, hoc cc streptomycin hoc cc
dn xut ca chng:
- - Cha cc penicillin hoc cc dn xut ca chng:
- - - Cha penicillin G (tr penicillin G benzathin),
phenoxymethyl penicillin hoc mui ca chng
- - - Cha ampicillin, amoxycillin hoc mui ca n,
dng ung
- - - Loi khc
- - Cha cc streptomycin hoc cc dn xut ca chng:
3004
10
3004
10 15
3004
10 16
3004
10 19
3004
3004
3004
3004
10 21 - - - Dng m
10 29 - - - Loi khc
20
- Cha cc cht khng sinh khc:
20 10 - - Cha gentamycin, lincomycin, sulphamethoxazole
hoc cc dn xut ca chng, dng ung hoc dng m
- - Cha erythromycin hoc cc dn xut ca chng:
116
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
0
0
5
5
0
0
4
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
M t hng ho
20 31 - - - Dng ung
20 32 - - - Dng m
20 39 - - - Loi khc
- - Cha tetracylin hoc chloramphenicol hoc cc dn
xut ca chng:
20 71 - - - Dng ung hoc dng m
20 79 - - - Loi khc
- - Loi khc:
20 91 - - - Dng ung hoc dng m
20 99 - - - Loi khc
- Cha hormon hoc cc sn phm khc thuc nhm
29.37, nhng khng cha cc cht khng sinh:
31 00 - - Cha insulin
32
- - Cha hormon tuyn thng thn, cc dn xut ca
chng hoc cu trc tng t:
32 10 - - - Cha dexamethasone hoc cc dn xut ca chng
32 40 Cha hydrocortisone natri succinate hoc fluocinolone
acetonide
32 90 - - - Loi khc
39 00 - - Loi khc
40
- Cha alkaloit hoc cc dn xut ca chng, nhng
khng cha hormon, cc sn phm khc thuc nhm
29.37 hoc cc cht khng sinh:
40 10 - - Cha morphin hoc cc dn xut ca n, dng tim
40 20 - - Cha quinine hydrochloride hoc clorua
dihydroquinine, dng tim
40 30 - - Cha quinin sulphate hoc bisulphate, dng ung
40 40 - - Cha quinin hoc cc mui ca n hoc cc cht
chng st rt khc, tr hng ho thuc phn nhm
3004.40.20 hoc 3004.40.30
40 50 - - Cha papaverine hoc berberine, dng ung
40 60 - - Cha theophyline, dng ung
40 70 - - Cha atropin sulphat
40 90 - - Loi khc
50
- Cc thuc c cha vitamin hoc cc sn phm khc
thuc nhm 29.36:
50 10 - - Loi ph hp cho tr em, dng xir
- - Loi khc, cha nhiu hn mt loi vitamin:
50 21 - - - Dng ung
50 29 - - - Loi khc
- - Loi khc:
50 91 - - - Cha vitamin A, B hoc C
50 99 - - - Loi khc
90
- Loi khc:
117
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
0
5
5
0
4
4
0
5
0
5
0
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
0
5
0
5
5
0
5
0
5
0
5
5
5
0
5
5
5
0
5
5
5
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
3004
M t hng ho
90 10 - - Ming thm thu qua da dng iu tr bnh ung th

hoc bnh tim
90 20 - - Nc v trng ng kn xng, loi dc phm
90 30 - - Thuc kh trng
- - Cht gy t, gy m (Anaesthetic):
90 41 - - - C cha procain hydrochloride
90 49 - - - Loi khc
- - Thuc gim au, thuc h st v cc loi dc phm
khc dng iu tr ho hoc cm lnh, c hoc khng
cha cht khng histamin:
90 51 - - - Cha acetylsalicylic acid, paracetamol hoc
dipyrone (INN), dng ung
90 52 - - - Cha clorpheniramin maleat
90 53 - - - Cha diclofenac, dng ung
90 54 - - - Cha piroxicam (INN) hoc ibuprofen
90 55 - - - Loi khc, dng du xoa bp
90 59 - - - Loi khc
- - Thuc chng st rt:
90 61 - - - Cha artemisinin, artesunate hoc chloroquine
90 62 - - - Cha primaquine
- - - Loi khc:
90 63 - - - - Thuc ng y t tho dc
90 69 - - - - Loi khc
- - Thuc ty giun:
90 71 - - - Cha piperazine hoc mebendazole (INN)
- - - Loi khc:
90 79 - - - - Loi khc
- - Cc thuc khc iu tr ung th, HIV/AIDS hoc
cc bnh kh cha khc:
90 81 - - - Cha deferoxamine, dng tim
90 82 - - - Thuc chng HIV/AIDS
90 89 - - - Loi khc
- - Loi khc:
90 91 - - - Cha natri clorua hoc glucose, dng truyn
90 92 - - - Cha sorbitol hoc salbutamol, dng truyn
90 93 - - - Cha sorbitol hoc salbutamol, dng khc
90 94 - - - Cha cimetidine (INN) hoc ranitidine (INN) tr
dng tim
90 95 - - - Cha phenobarbital, diazepam hoc
chlorpromazine, tr dng tim hoc dng truyn
90 96 - - - Thuc nh mi c cha naphazoline,
xylometazoline hoc oxymetazoline
- - - Loi khc:
118
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
5
0
5
0
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
0
0
5
5
0
0
5
5
0
M hng
M t hng ho
3004 90 99 - - - - Loi khc

30.05
Bng, gc, bng v cc sn phm tng t (v d,
bng bng b, cao dn, thuc p), thm tm
hoc trng bng dc cht hoc lm thnh dng
nht nh hoc ng gi bn l dng cho y t,
phu thut, nha khoa hoc th y.
3005 10
- Bng dnh v cc sn phm khc c mt lp dnh:
3005 10 10 - - trng ph hoc thm tm dc cht
3005 10 90 - - Loi khc
3005 90
- Loi khc:
3005 90 10 - - Bng
3005 90 20 - - Gc
3005 90 90 - - Loi khc
30.06
Cc mt hng dc phm ghi trong Ch gii 4 ca
Chng ny.
3006 10
- Ch catgut phu thut v trng, cc vt liu v trng
tng t (k c ch phu thut t tiu hoc ch nha
khoa v trng) v keo to mng v trng dng khp
ming vt thng trong phu thut; to nong v nt to
nong v trng; sn phm cm mu trong phu thut
hoc nha khoa; ming chn dnh v trng dng trong
nha khoa hoc phu thut, c hoc khng t tiu:
3006 10 10 - - Ch t tiu v trng dng cho nha khoa hoc phu
thut; ming chn dnh v trng dng trong nha khoa
hoc phu thut, c hoc khng t tiu
3006 10 90 - - Loi khc
3006 20 00 - Cht th nhm mu
3006 30
- Cht cn quang dng trong chiu chp bng tia X; cc
cht th chn on bnh c ch nh dng cho bnh
nhn:
3006 30 10 - - Bari sulphat, dng ung
3006 30 20 - - Cc cht th ngun gc vi khun, loi ph hp
chn on sinh hc trong th y
3006 30 30 - - Cc cht th chn on vi sinh khc
3006 30 90 - - Loi khc
3006 40
- Xi mng hn rng v cc cht hn rng khc; xi mng
gn xng:
3006 40 10 - - Xi mng hn rng v cc cht hn rng khc
3006 40 20 - - Xi mng gn xng
3006 50 00 - Hp v b dng c cp cu
3006 60 00 - Cc ch phm ha hc dng trnh thai da trn
hormon, da trn cc sn phm khc ca nhm 29.37
hoc da trn cc cht dit tinh trng
119
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
5
5
4
4
4
0
0
0
0
0
0
5
0
5
0
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
3006
3006
M t hng ho
70 00 - Cc ch phm gel c sn xut dng cho ngi

hoc th y nh cht bi trn cho cc b phn ca c
th khi tin hnh phu thut hoc khm bnh hoc nh
mt cht gn kt gia c th v thit b y t
- Loi khc:
91 00 - - Dng c chuyn dng cho m to hu mn gi
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
4
4
4
3
3
3
3
2
2
2
2
4
4
4
3
3
3
2
2
2
4
4
4
3
3
3
2
2
2
Chng 31 - Phn bn
31.01
3101
3101
3101
00 11
00 12
00 19
3101
3101
00 91
00 92
3101 00 99
31.02
3102
3102
3102
3102
21
29
30
40
00
00
00
00
3102
3102
3102
50 00
60 00
80 00
3102
90 00
31.03
3103
3103
31.04
3104
3104
3104
90
90 90
20 00
30 00
90 00
Phn bn gc thc vt hoc ng vt, hoc cha

pha trn vi nhau hoc qua x l ha hc; phn bn
sn xut bng cch pha trn hoc x l ha hc cc
sn phm ng vt hoc thc vt.
- Ngun gc ch t thc vt:
- - Phn bn b sung dng lng, cha x l ha hc
- - Loi khc, x l ha hc
- - Loi khc
- Loi khc:
- - Phn bn b sung dng lng, cha x l ha hc
- - Loi khc, c ngun gc ng vt (tr phn chim,
di), qua x l ha hc
- - Loi khc
Phn khong hoc phn ha hc, c cha nit.
- Amoni sulphat; mui kp v hn hp ca amoni
sulphat v amoni nitrat:
- - Amoni sulphat
- - Loi khc
- Amoni nitrat, c hoc khng trong dung dch nc
- Hn hp ca amoni nitrat vi canxi carbonat hoc cc
cht v c khc khng phi phn bn
- Natri nitrat
- Mui kp v hn hp ca canxi nitrat v amoni nitrat
- Hn hp ur v amoni nitrat dng dung dch nc
hoc dung dch amoniac
- Loi khc, k c hn hp cha c chi tit trong cc
phn nhm trc
Phn khong hoc phn ha hc, c cha phosphat
(phn ln).
- Loi khc:
- - Loi khc
Phn khong hoc phn ha hc, c cha kali.
- Kali clorua
- Kali sulphat
- Loi khc
120
M hng
M t hng ho
31.05
3105
10
3105
10 10
3105
10 20
3105
10 90
3105
3105
59 00
60 00
3105
90 00
Phn khong hoc phn ha hc cha hai hoc ba

nguyn t cu thnh phn bn l nit, phospho v
ka li; phn bn khc; cc mt hng ca Chng ny
dng vin hoc cc dng tng t hoc ng gi
vi trng lng c b khng qu 10 kg.
- Cc mt hng ca Chng ny dng vin hoc cc
dng tng t hoc ng gi vi trng lng c b
khng qu 10 kg:
- - Supephosphat v phn bn c cha phosphat
nung
- - Phn khong hoc phn ha hc c cha hai hoc ba
trong s cc nguyn t nit, phospho v kali
- - Loi khc
- Phn khong hoc phn ha hc khc c cha hai
nguyn t l nit v phospho:
- - Loi khc
- Phn khong hoc phn ha hc c cha hai nguyn
t l phospho v kali
- Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
4
4
3
3
2
2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Chng 32 - Cc cht chit xut lm thuc nhum

hoc thuc da; ta nanh v cc cht dn xut ca
chng; thuc nhum, thuc mu v cc cht mu
khc; sn v vc ni; cht gn v cc loi ma tt
khc; cc loi mc
32.01
3201
3201
3201
3201
3201
32.02
10
20
90
90
90
00
00
10
90
3202 10 00
3202 90 00
32.03
Cht chit xut thuc da gc thc vt; ta nanh v

cc mui, ete, este ca chng v cc cht dn xut
khc.
- Cht chit xut t cy m ru (Quebracho)
- Cht chit xut t cy keo (Wattle)
- Loi khc:
- - Gambier
- - Loi khc
Cht thuc da hu c tng hp; cht thuc da v
c; cc ch phm thuc da, c hoc khng cha cht
thuc da t nhin; cc ch phm enzim dng
chun b thuc da.
- Cht thuc da hu c tng hp
- Loi khc
Cc cht mu gc ng vt hoc thc vt (k c
cht chit xut nhum nhng tr mui than ng
vt), hoc cha xc nh v mt ha hc; cc ch
phm lm t cht mu gc ng vt hoc thc vt
ghi trong Ch gii 3 ca Chng ny.
121
M hng
M t hng ho
3203
00 10 - Loi s dng trong cng nghip thc phm hoc

ung
3203 00 90 - Loi khc
32.04
Cht mu hu c tng hp, hoc cha xc nh
v mt ha hc; cc ch phm lm t cht mu hu
c tng hp nh ghi trong Ch gii 3 ca
Chng ny; cc sn phm hu c tng hp c
dng nh tc nhn tng sng hunh quang hoc
nh cc cht pht quang, hoc cha xc nh v
mt ha hc.
- Cht mu hu c tng hp v cc ch phm t chng
nh ghi trong Ch gii 3 ca Chng ny:
3204 11
- - Thuc nhum phn tn v cc ch phm t chng:
3204 11 10 - - - Dng th
3204 11 90 - - - Loi khc
3204 12
- - Thuc nhum axit, c hoc khng to phc kim loi
v cc ch phm t chng; thuc nhum cm mu v
cc ch phm t chng:
3204 12 10 - - - Thuc nhum axit
3204 12 90 - - - Loi khc
3204 13 00 - - Thuc nhum baz v cc ch phm t chng
3204 14 00 - - Thuc nhum trc tip v cc ch phm t chng
3204 15 00 - - Thuc nhum chm (k c loi c th dng nh
thuc mu) v cc ch phm t chng
3204 16 00 - - Thuc nhum hot tnh v cc ch phm t chng
3204 17 00 - - Thuc mu v cc ch phm t chng
3204 19 00 - - Loi khc, k c hn hp cht mu t hai phn
nhm (ca cc phn nhm t 3204.11 n 3204.19)
tr ln
3204 20 00 - Cc sn phm hu c tng hp c dng nh cht
tc nhn tng sng hunh quang
3204 90 00 - Loi khc
3205 00 00 Cc cht mu; cc ch phm t cc cht mu nh
ghi trong Ch gii 3 ca Chng ny.
32.06
Cht mu khc; cc ch phm nh ghi trong
Ch gii 3 ca Chng ny, tr cc loi thuc nhm
32.03, 32.04 hoc 32.05; cc sn phm v c c
dng nh cht pht quang, hoc cha xc nh
v mt ha hc.
- Thuc mu v cc ch phm t dioxit titan:
3206 11
- - Cha hm lng dioxit titan t 80% tr ln tnh
theo trng lng kh:
3206 11 10 - - - Thuc mu
3206 11 90 - - - Loi khc
3206 19
- - Loi khc:
122
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
3206
3206
3206
3206
3206
3206
M t hng ho
19 10 - - - Thuc mu
19 90 - - - Loi khc
20
- Thuc mu v cc ch phm t hp cht crom:
20 10 - - Mu vng crom, mu xanh crom v mu da cam
molybdat, hoc mu t hp cht crom
20 90 - - Loi khc
- Cht mu khc v cc ch phm khc:
41
- - Cht mu xanh nc bin v cc ch phm t chng:
3206
3206
3206
41 10 - - - Cc ch phm
41 90 - - - Loi khc
42
- - Litopon v cc thuc mu khc v cc ch phm t
km sulphua:
3206 42 10 - - - Cc ch phm
3206 42 90 - - - Loi khc
3206 49
- - Loi khc:
3206 49 10 - - - Cc ch phm
3206 49 90 - - - Loi khc
3206 50
- Cc sn phm v c c dng nh cht pht quang:
3206 50 10 - - Cc ch phm
3206 50 90 - - Loi khc
32.07
Thuc mu pha ch, cc cht cn quang pha
ch v cc loi mu pha ch, cc cht men knh
v men s, men snh, cc cht lng bng dng lng
v cc ch phm tng t dng trong cng nghip
gm s, trng men hoc thy tinh; phi liu nu
thy tinh v thy tinh khc, dng bt, ht hoc
vy.
3207 10 00 - Thuc mu pha ch, cht cn quang pha ch,
cc loi mu pha ch v cc ch phm tng t
pha ch
3207 20
- Men knh v men s, men snh (slips) v cc ch
phm tng t:
3207 20 10 - - Phi liu men knh
3207 20 90 - - Loi khc
3207 30 00 - Cc cht lng bng dng lng v cc ch phm tng
t
3207 40 00 - Phi liu nu thu tinh v thu tinh khc, dng
bt, ht hoc vy
32.08
Sn v vecni (k c men trng v du bng) lm t
cc loi polyme tng hp hoc cc polyme t nhin
bin i v mt ha hc, phn tn hay ha tan
trong mi trng khng cha nc; cc dung dch
nh ghi trong Ch gii 4 ca Chng ny.
123
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
3208
10
3208
3208
3208
3208
3208
10
10
10
20
20
3208
3208
3208
20 70
20 90
90
3208
3208
90 11
90 19
11
19
90
40
3208 90 21
3208 90 29
3208 90 90
32.09
- T polyeste:
- - Vecni (k c du bng):
- - - Dng trong nha khoa
- - - Loi khc
- - Loi khc
- T polyme acrylic hoc polyme vinyl:
- - Sn chng h hoc sn chng n mn dng sn
v tu thy
- - Vecni (k c du bng), loi dng trong nha khoa
- - Loi khc
- Loi khc:
- - Vecni (k c du bng), loi chu c nhit trn
100oC:
- - - Dng trong nha khoa
- - - Loi khc
- - Vecni (k c du bng), loi chu nhit khng qu
100oC:
- - - Loi dng trong nha khoa
- - - Loi khc
- - Loi khc
Sn v vecni (k c cc loi men trng (enamels) v
du bng) lm t cc loi polyme tng hp hoc cc
polyme t nhin bin i v mt ha hc,
phn tn hay ha tan trong mi trng nc.
3209
3209
3209
3209
10
- T polyme acrylic hoc polyme vinyl:
10 10 - - Vecni (k c du bng)
10 40 - - Sn cho da thuc
10 50 - - Sn chng h v sn chng n mn dng sn v
tu thy
3209 10 90 - - Loi khc
3209 90 00 - Loi khc
32.10
Sn v vecni khc (k c cc loi men trng
(enamels) v du bng v mu keo); cc loi thuc
mu nc pha ch dng hon thin da.
3210 00 10 - Vecni (k c du bng)
3210 00 20 - Mu keo
3210 00 30 - Thuc mu nc pha ch dng hon thin da
3210 00 50 - Cht ph hc n polyurethan
- Loi khc:
3210 00 91 - - Sn chng h v sn chng n mn dng sn v
tu thy
3210 00 99 - - Loi khc
3211 00 00 Cht lm kh iu ch.
124
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
8
5
5
7
5
5
5
4
5
5
5
5
5
5
5
8
5
7
5
5
5
21
5
5
19
5
5
17
4
8
5
5
7
5
5
5
5
4
21
5
19
5
17
4
8
0
5
21
7
0
5
19
5
0
5
17
5
3
5
3
4
3
M hng
32.12
3212
3212
M t hng ho
Thuc mu (pigments) (k c bt v vy kim loi)

c phn tn trong mi trng khng c nc,
dng lng hay dng bt nho, dng sn xut sn
(k c men trng); l phi dp; thuc nhum v cc
cht mu khc lm thnh dng nht nh hay
ng gi bn l.
10 00 - L phi dp
90
- Loi khc:
- - Thuc mu (k c bt v vy kim loi) c phn
tn trong mi trng khng c nc, dng lng hay
dng bt nho, dng sn xut sn (k c men trng):
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
- - - Bt nho nhm
- - - Loi ch trng phn tn trong du
- - - Loi khc, dng cho da thuc
- - - Loi khc
- - Thuc nhum v cht mu khc lm thnh dng
nht nh hoc ng gi bn l:
3212 90 21 - - - Loi dng trong cng nghip thc phm hoc
ung
3212 90 22 - - - Loi khc, thuc nhum
3212 90 29 - - - Loi khc
32.13
Cht mu dng cho ngh thut hi ha, hc ng
hoc sn bng hiu, cht mu pha, mu trang tr v
cc loi mu tng t dng vin, tup, hp, l,
khay hay cc dng hoc ng gi tng t.
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3213 10 00 - B mu v
3213 90 00 - Loi khc
32.14
Ma tt gn knh, ghp ni, cc cht gn nha,
cc hp cht dng trt, gn v cc loi ma tt
khc; cc cht b b mt trc khi sn; cc vt liu
ph b mt khng chu nhit, dng ph b mt
chnh nh, tng trong nh, sn, trn nh hoc
tng t.
3214 10 00 - Ma tt gn knh, ma tt ghp ni, cc cht gn
nha, cc hp cht dng trt, gn v cc loi ma tt
khc; cht b b mt trc khi sn
3214 90 00 - Loi khc
32.15
Mc in, mc vit hoc mc v v cc loi mc khc,
hoc cha c c hoc lm thnh th rn.
- Mc in:
3215 11
- - Mu en:
3215 11 10 - - - Mc in c lm kh bng tia cc tm
3215 11 90 - - - Loi khc
5
5
5
5
5
5
5
5
5
5
5
5
3212
3212
3212
3212
90
90
90
90
11
13
14
19
125
M hng
3215
3215
3215
3215
3215
3215
M t hng ho
19 00 - - Loi khc
90
- Loi khc:
90 10 - - Khi carbon loi dng sn xut giy than dng 1
ln
90 60 - - Mc v v mc vit
90 70 - - Mc dng cho my nhn bn thuc nhm 84.72
90 90 - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
Chng 33 - Tinh du v cc cht ta nha; nc

hoa, m phm hoc cc ch phm dng cho v sinh
33.01
3301
3301
3301
12 00
13 00
19 00
3301
3301
3301
3301
3301
3301
24
25
29
30
90
90
00
00
00
00
10
3301 90 90
33.02
Tinh du ( hoc cha kh terpen), k c tinh du

sp v tinh du nguyn cht; cht ta nha; nha
cha du chit; tinh du m c trong m,
trong cc loi du khng bay hi, trong cc loi sp
hay cc cht tng t, thu c bng phng php
tch hng liu hoc ngm tm; sn phm ph
terpen t qu trnh kh terpen cc loi tinh du;
nc ct tinh du v dung dch nc ca cc loi
tinh du.
- Tinh du ca cc loi qu chi cam qut:
- - Ca cam
- - Ca chanh
- - Loi khc
- Tinh du khc tr tinh du ca cc loi qu chi cam
qut:
- - Ca cy bc h cay (Mantha piperita)
- - Ca cy bc h khc
- - Loi khc
- Cht ta nha
- Loi khc:
- - Nc ct v dung dch nc ca cc loi tinh du
ph hp dng lm thuc
- - Loi khc
Hn hp cc cht thm v cc hn hp (k c dung
dch cn) vi thnh phn ch yu gm mt hoc
nhiu cc cht thm ny, dng lm nguyn liu th
trong cng nghip; cc ch phm khc lm t cc
cht thm, dng cho sn xut ung.
- Loi dng trong cng nghip thc phm hoc ung:
3302
10
3302
10 10 - - Ch phm ru thm, loi dng sn xut ung

c ru, dng lng
10 20 - - Ch phm ru thm, loi dng sn xut ung
c ru, dng khc
3302
126
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3302 10 90 - - Loi khc

3302 90 00 - Loi khc
3303 00 00 Nc hoa v nc thm.
33.04
M phm hoc cc ch phm trang im v cc
ch phm dng da (tr dc phm), k c cc ch
phm chng nng hoc bt nng; cc ch phm
dng trang im mng tay hoc mng chn.
5
5
21
5
5
19
5
5
17
3304
3304
3304
28
28
21
25
25
19
23
23
17
28
25
23
10
21
9
19
8
17
21
19
17
10
10
21
21
9
9
19
19
8
8
17
17
21
21
21
21
19
19
19
19
17
17
17
17
28
25
23
28
28
25
25
23
23
10 00 - Ch phm trang im mi
20 00 - Ch phm trang im mt
30 00 - Ch phm trang im mng tay v mng chn
- Loi khc:
3304 91 00 - - Phn, hoc cha nn
3304 99
- - Loi khc:
3304 99 20 - - - Kem tr mn trng c
3304 99 30 - - - Kem bi mt hoc kem bi da khc v nc bi da
(lotion)
3304 99 90 - - - Loi khc
33.05
Ch phm dng cho tc.
3305 10
- Du gi u:
3305 10 10 - - C tnh cht chng nm
3305 10 90 - - Loi khc
3305 30 00 - Keo xt tc
3305 90 00 - Loi khc
33.06
Ch phm dng cho v sinh rng hoc ming, k c
kem v bt lm cht chn rng; ch nha khoa,
ng gi bn l.
3306 10
- Thuc nh rng:
3306 10 10 - - Dng kem hoc bt ngn nga cc bnh v rng
3306 10 90 - - Loi khc
3306 20 00 - Ch nha khoa
3306 90 00 - Loi khc
33.07
Cc ch phm dng trc, trong hoc sau khi co
mt, cc cht kh mi c th, cc ch phm dng
tm ra, thuc lm rng lng v cc ch phm nc
hoa, m phm hoc v sinh khc, cha c chi tit
hoc ghi ni khc; cc cht kh mi nh (trong
phng) c pha ch, c hoc khng c mi
thm hoc c c tnh ty u.
3307 10 00 - Cc ch phm dng trc, trong hoc sau khi co mt
3307
3307
20 00 - Cht kh mi c nhn v cht chng ra nhiu m hi

30 00 - Mui thm dng tm v cc ch phm dng
tm khc
127
M hng
3307
41
3307
3307
3307
3307
41 10
41 90
49
49 10
3307
3307
3307
3307
49 90
90
90 10
90 30
3307
90 40
3307
90 50
3307
90 90
M t hng ho
- Cc ch phm dng lm thm hoc kh mi trong
phng, k c cc ch phm c mi dng trong nghi l
tn gio:
- - "Nhang, hng" v cc ch phm c mi thm khi
t chy:
- - - Bt thm (hng) s dng trong nghi l tn gio
- - - Loi khc
- - Loi khc:
- - - Cc ch phm lm thm phng, c hoc khng c
c tnh ty u
- - - Loi khc
- Loi khc:
- - Ch phm v sinh ng vt
- - Khn v giy, c thm hoc ph nc hoa
hoc m phm khc
- - Nc hoa hoc m phm khc, k c thuc lm rng
lng
- - Dung dch nh mt khi eo knh p trng hoc mt
nhn to
- - Loi khc
Chng 34 - X phng, cc cht hu c hot ng
b mt, cc ch phm dng git, ra, cc ch
phm bi trn, cc loi sp nhn to, sp ch bin,
cc ch phm dng nh bng hoc ty sch, nn
v cc sn phm tng t, bt nho dng lm hnh
mu, sp dng trong nha khoa v cc ch phm
dng trong nha khoa c thnh phn c bn l thch
cao.
34.01
X phng; cc sn phm v cc ch phm hu c

hot ng b mt dng nh x phng, dng thi,
ming, bnh hoc cc hnh dng khc, c hoc
khng cha x phng; cc sn phm v cc ch
phm hu c hot ng b mt dng lm sch
da, dng lng hoc dng kem v c ng
gi bn l, c hoc khng cha x phng; giy,
mn x, n v sn phm khng dt, thm tm,
trng hoc ph x phng hoc cht ty.
- X phng v cc sn phm v cc ch phm hu c
hot ng b mt, dng thi, ming, bnh hoc cc
hnh dng khc, v giy, mn x, n v sn phm khng
dt, thm tm, trng hoc ph x phng hoc cht
ty:
128
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
28
25
25
23
23
28
25
23
28
25
23
28
28
25
25
23
23
28
25
23
28
25
23
28
25
23
M hng
M t hng ho
3401
11
3401
3401
3401
11 10 - - - Sn phm tm thuc
11 20 - - - X phng tm
11 30 - - - Loi khc, bng n hoc sn phm khng dt,
c thm tm, trng hoc ph x phng hoc cht ty
11 90 - - - Loi khc
19
- - Loi khc:
19 10 - - - Bng n hoc sn phm khng dt, c thm
tm, trng hoc ph x phng hoc cht ty
19 90 - - - Loi khc
20
- X phng dng khc:
20 20 - - Phi x phng
- - Loi khc:
20 91 - - - Dng ty mc, kh mc giy ti ch
20 99 - - - Loi khc
30 00 - Cc sn phm v ch phm hu c hot ng b mt
dng lm sch da, dng lng hoc dng kem v
c ng gi bn l, c hoc khng cha x phng
3401
3401
3401
3401
3401
3401
3401
3401
3401
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
- - Dng cho v sinh (k c cc sn phm tm thuc):
34.02
28
28
28
25
25
25
23
23
23
28
25
23
28
25
23
28
25
23
14
13
11
21
14
28
19
13
25
17
11
23
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
0
0
0
0
0
0
Cht hu c hot ng b mt (tr x phng); cc

ch phm hot ng b mt, cc ch phm dng
git, ra (k c cc ch phm dng git, ra ph
tr) v cc ch phm lm sch, c hoc khng cha
x phng, tr cc loi thuc nhm 34.01.
3402
3402
3402
11
11 10
11 40
3402
3402
3402
3402
3402
3402
3402
3402
3402
3402
11
11
12
12
12
13
13
13
19
19
3402
3402
19 90
20
91
99
10
90
10
90
10
- Cc cht hu c hot ng b mt, hoc cha ng

gi bn l:
- - Dng anion:
- - - Cn bo sulphat ha
- - - Alkylbenzene sulphat ha
- - - Loi khc:
- - - - Cht thm t dng sn xut thuc dit c
- - - - Loi khc
- - Dng cation:
- - - Cht thm t dng sn xut thuc dit c
- - - Loi khc
- - Dng khng phn ly (non - ionic):
- - - Hydroxyl-terminated polybutadiene (HTPB)
- - - Loi khc
- - Loi khc:
- - - Loi thch hp s dng trong cc ch phm
cha chy
- - - Loi khc
- Ch phm ng gi bn l:
129
M hng
3402
3402
20 11
20 12
3402
3402
20 13
20 19
3402
3402
3402
3402
M t hng ho
- - Dng lng:
- - - Ch phm hot ng b mt dng anion
- - - Ch phm git, ra hoc ch phm lm sch dng
anion, k c cc ch phm ty trng, lm sch hoc ty
nhn
- - - Ch phm hot ng b mt khc
- - - Ch phm git, ra hoc ch phm lm sch khc,
k c cc ch phm ty trng, lm sch hoc ty nhn
- - Loi khc:
20 91 - - - Ch phm hot ng b mt dng anion
20 92 - - - Ch phm git, ra hoc ch phm lm sch dng
nhn
20 93 - - - Ch phm hot ng b mt khc
20 99 - - - Ch phm git, ra hoc ch phm lm sch khc,
3402
90
3402
3402
3402
90 11
90 12
90 13
3402
3402
3402
90 14
90 15
90 19
3402
3402
3402
90 91
90 92
90 93
3402
3402
3402
90 94
90 95
90 99
- Loi khc:
- - dng lng:
- - - Ch phm hot ng b mt dng anion:
- - - - Cht thm t
- - - - Loi khc
nhn
- - - Ch phm hot ng b mt khc:
- - - - Cht thm t
- - - - Loi khc
- - Loi khc:
- - - Ch phm hot ng b mt dng anion:
- - - - Cht thm t
- - - - Loi khc
nhn
- - - Ch phm hot ng b mt khc:
- - - - Cht thm t
- - - - Loi khc
130
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
14
5
13
4
11
5
14
5
13
4
11
5
14
5
13
4
11
5
14
5
13
4
11
5
5
5
5
5
5
4
4
4
7
7
7
6
6
6
6
6
6
5
5
5
5
5
5
4
4
4
5
5
5
5
5
5
4
4
4
M hng
M t hng ho
34.03
3403
11
3403
3403
3403
3403
11 11
11 19
11 90
19
3403
3403
3403
3403
19
19
19
19
3403
91
3403
3403
3403
3403
91 11
91 19
91 90
99
3403
3403
3403
3403
34.04
3404
3404
3404
3404
99
99
99
99
11
12
19
90
11
12
19
90
20 00
90
90 10
90 90
Cc ch phm bi trn (k c cc ch phm du ct,

cc ch phm dng cho vic tho bu lng hoc ai
c, cc ch phm chng g hoc chng mi mn v
cc ch phm dng cho vic tch khun c, c
thnh phn c bn l du bi trn) v cc ch phm
dng x l bng du hoc m cho cc vt liu
dt, da thuc, da lng hoc cc vt liu khc, nhng
tr cc ch phm c thnh phn c bn cha 70%
tr ln tnh theo trng lng l du c ngun gc t
du m hoc cc loi du thu c t khong bi
tum.
- C cha cc loi du c ngun gc t du m hoc
du thu c t khong bi tum:
- - Ch phm dng x l cc vt liu dt, da thuc,
da lng hoc cc vt liu khc:
- - - Dng lng:
- - - - Ch phm du bi trn
- - - - Loi khc
- - - Loi khc
- - Loi khc:
- - - dng lng:
- - - - Dng cho ng c my bay
- - - - Ch phm cha du silicon
- - - - Loi khc
- - - Loi khc
- Loi khc:
- - Ch phm dng x l cc vt liu dt, da thuc,
da lng hay cc vt liu khc:
- - - Dng lng:
- - - - Ch phm cha du silicon
- - - - Loi khc
- - - Loi khc
- - Loi khc:
- - - Dng lng:
- - - - Dng cho ng c my bay
- - - - Ch phm khc cha du silicon
- - - - Loi khc
- - - Loi khc
Sp nhn to v sp ch bin.
- T poly(oxyetylen) (polyetylen glycol)
- Loi khc:
- - Than non dng ha hc
- - Loi khc
131
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
5
14
5
5
5
13
5
5
5
11
4
5
5
5
5
5
5
5
5
5
5
5
14
7
5
5
13
6
5
5
11
6
3
3
3
3
3
3
M hng
34.05
M t hng ho
10 00 - Cht nh bng, kem v cc ch phm tng t dng

cho giy dp hoc da thuc
3405 20 00 - Cht nh bng, kem v cc ch phm tng t dng
bo qun g, sn g hoc cc hng ho khc
bng g
3405 30 00 - Cht nh bng v cc ch phm tng t dng
nh bng khun ca, tr cc cht nh bng kim loi
3405 40
- Bt nho v bt kh c ra v cc ch phm c
ra khc:
3405 40 10 - - Bt nho v bt kh c ra
3405 40 90 - - Loi khc
3405 90
- Loi khc:
3405 90 10 - - Cht nh bng kim loi
3405 90 90 - - Loi khc
3406 00 00 Nn, nn cy v cc loi tng t.
34.07
Bt nho dng lm khun mu, to hnh, k c
t nn dng cho tr em; cc ch phm c coi
nh "sp dng trong nha khoa" hay nh "cc hp
cht to khun rng", ng gi thnh b bn
l hoc dng phin, dng mng nga, dng thanh
hoc cc dng tng t; cc ch phm khc dng
trong nha khoa, vi thnh phn c bn l thch cao
plaster (thch cao nung hoc canxi sulphat nung).
3407
3407
1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Cht nh bng v cc loi kem, dng cho giy dp,

c, sn nh, khun ca, knh hoc kim loi, cc
loi bt nho v bt kh c ra v ch phm
tng t (c hoc khng dng giy, mn x, tm
khng dt, plastic xp hoc cao su xp, c
thm tm, trng hoc ph bng cc ch phm trn),
tr cc loi sp thuc nhm 34.04.
3405
3407
Thu sut AJCEP (%)
00 10 - Bt nho dng lm khun mu, to hnh, k c t

nn hnh dng cho tr em
00 20 - Cc ch phm c coi nh "sp dng trong nha
khoa" hoc nh "hp cht lm khun rng", ng
gi thnh b bn l hoc dng phin, dng mng
nga, dng thanh hoc cc dng tng t
00 30 - Ch phm khc dng trong nha khoa c thnh phn
c bn l thch cao plaster (thch cao nung hoc canxi
sulphat nung)
Chng 35 - Cc cht cha anbumin; cc dng tinh
bt bin tnh; keo h; enzim
132
21
19
17
21
19
17
21
19
17
21
21
19
19
17
17
14
21
21
13
19
19
11
17
17
M hng
35.01
3501
3501
3501
10 00
90
90 10
3501 90 20
35.02
3502
3502
3502
11 00
19 00
20 00
3502 90 00
35.03
M t hng ho
Casein, cc mui ca casein v cc cht dn xut
casein khc; keo casein.
- Casein
- Loi khc:
- - Cc mui ca casein v cc cht dn xut casein
khc
- - Keo casein
Anbumin (k c cc cht c c ca hai hoc nhiu
whey protein, cha trn 80% whey protein tnh
theo trng lng kh), mui albumin v cc cht
dn xut albumin khc.
- Anbumin trng:
- - lm kh
- - Loi khc
- Albumin sa, k c cc cht c c ca hai hoc
nhiu whey protein
- Loi khc
Gelatin (k c gelatin dng tm hnh ch nht (k
c hnh vung), hoc cha gia cng b mt hoc
nhum mu) v cc dn xut gelatin; keo iu ch
t bong bng c; cc cht keo khc c ngun gc
ng vt, tr keo casein thuc nhm 35.01.
- Keo:
- - Cc loi keo c ngun gc t c
- - Loi khc
- Keo iu ch t bong bng c
- Gelatin v cc dn xut gelatin:
- - Dng bt c trng n t A-250 hoc B-230 tr
ln theo h thng thang o Bloom
- - Loi khc
Peptones v cc dn xut ca chng; protein khc
v cc dn xut ca chng, cha c chi tit hoc
ghi ni khc; bt da sng, hoc cha crom ha.
3503
3503
3503
00 11
00 19
00 30
3503
00 41
3503
3504
00 49
00 00
35.05
Dextrin v cc dng tinh bt bin tnh khc (v d,

tinh bt tin gelatin ha hoc este ha); cc loi
keo c thnh phn chnh l tinh bt, hoc dextrin
hoc cc dng tinh bt bin tnh khc.
10
- Dextrin v cc dng tinh bt bin tnh khc:
10 10 - - Dextrin; tinh bt tan hoc tinh bt nung
10 90 - - Loi khc
20 00 - Keo
3505
3505
3505
3505
133
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
4
4
4
5
5
3
5
5
3
4
4
3
3
5
3
5
3
4
5
5
14
5
5
13
4
4
11
M hng
35.06
3506
10 00
3506
91 00
3506 99 00
35.07
3507
3507
10 00
90 00
M t hng ho
Keo iu ch v cc cht dnh iu ch khc,
cha c chi tit hoc ghi ni khc; cc sn
phm ph hp dng nh keo hoc cc cht kt
dnh, ng gi bn l nh keo hoc nh cc
cht kt dnh, trng lng tnh khng qu 1 kg.
- Cc sn phm ph hp dng nh keo hoc nh cc
cht kt dnh, ng gi bn l nh keo hoc nh
cc cht kt dnh, trng lng tnh khng qu 1kg
- Loi khc:
- - Cht kt dnh lm t polyme thuc cc nhm t
39.01 n 39.13 hoc t cao su
- - Loi khc
Enzym; enzym ch bin cha c chi tit hoc
ghi ni khc.
- Rennet v dng c c ca n
- Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
21
19
17
21
19
17
14
13
11
14
14
13
13
11
11
14
13
11
14
13
11
Chng 36 - Cht n; cc sn phm pho; dim;

cc hp kim t chy; cc ch phm d chy khc
3605
36.06
3606
3606
3606
3606
3606
3606
3606
00 00 Dim, tr cc sn phm pho hoa thuc nhm 36.04.

Hp kim xeri-st v cc hp kim t chy khc tt
c cc dng; cc sn phm lm t vt liu d chy
nh nu trong Ch gii 2 ca Chng ny.
10 00 - Nhin liu lng hoc nhin liu kh ha lng ng
trong thng dng cho bm hoc thay th ga bt la, c
3
dung tch khng qu 300cm
90
- Loi khc:
90 10 - - Nhin liu rn hoc bn rn, cn rn v cc nhin
liu c iu ch tng t khc
90 20 - - la dng cho bt la
90 30 - - Hp kim fero xeri v cc hp kim t chy khc tt
c cc dng
90 40 - - uc nha cy, cc vt to sng bng la v cc loi
tng t
90 90 - - Loi khc
Chng 37 - Vt liu nh hoc in nh
134
M hng
M t hng ho
37.01
3701
3701
3701
10 00
20 00
30 00
3701
3701
3701
3701
3701
3701
37.02
91
91
91
99
99
99
3702
10 00
3702
3702
3702
31 00
32 00
39 00
3702
41 00
3702
42 00
3702
43 00
3702
44 00
3702
3702
3702
3702
52
52 20
52 90
53 00
3702
54
10
90
10
90
Cc tm v phim dng chp nh dng phng,

c ph lp cht nhy, cha phi sng, bng vt liu
bt k tr giy, ba hoc vt liu dt; phim in ngay
dng phng, c ph lp cht nhy, cha phi sng,
hoc cha ng gi.
- Dng cho chp X quang
- Phim in ngay
- Tm v phim loi khc, c mt chiu trn 255 mm
- Loi khc:
- - Dng cho chp nh mu (a mu):
- - - Loi ph hp dng cho cng nghip in
- - - Loi khc
- - Loi khc:
- - - Loi ph hp dng cho cng nghip in
- - - Loi khc
Phim chp nh dng cun, c ph lp cht nhy,
cha phi sng, bng vt liu bt k tr giy, ba
hoc vt liu dt; phim in ngay dng cun, c ph
lp cht nhy, cha phi sng.
- Dng cho chp X quang
- Phim khc, khng c dy l ko phim, c chiu rng
khng qu 105 mm:
- - Dng cho chp nh mu (a mu)
- - Loi khc, c trng nh tng bc halogenua
- - Loi khc
- Phim loi khc, khng c dy l ko phim, c chiu
rng trn 105 mm:
- - Loi chiu rng trn 610 mm v chiu di trn 200
m, dng cho chp nh mu (a mu sc)
- - Loi chiu rng trn 610 mm v chiu di trn 200
m, tr loi dng cho chp nh mu
- - Loi chiu rng trn 610 mm v chiu di khng
qu 200 m
- - Loi chiu rng trn 105 mm nhng khng qu 610
mm
- Phim loi khc, dng cho chp nh mu (a mu):
- - Loi chiu rng khng qu 16 mm:
- - - Loi ph hp dng cho quay phim in nh
- - - Loi khc
mm v chiu di khng qu 30 m, dng lm cc phim
chiu
mm v chiu di khng qu 30 m, tr loi dng lm
cc phim chiu:
135
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
14
5
0
13
5
0
11
4
5
5
5
5
5
5
5
5
5
5
5
5
14
0
0
13
0
0
11
0
0
0
0
0
0
0
0
0
0
0
M hng
3702
3702
3702
3702
3702
3702
3702
3702
3702
3702
3702
3702
3702
54 40 - - - Loi ph hp dng cho y t, phu thut, nha khoa

hoc th hoc trong cng nghip in
54 90 - - - Loi khc
55
mm v chiu di trn 30 m:
55 20 - - - Loi ph hp dng cho quay phim in nh
55 50 - - - Loi ph hp dng cho y t, phu thut, nha khoa
hoc th y hoc trong cng nghip in
55 90 - - - Loi khc
56
- - Loi chiu rng trn 35 mm:
56 90 - - - Loi khc
- Loi khc:
96
- - Loi chiu rng khng qu 35 mm v chiu di
khng qu 30 m:
96 90 - - - Loi khc
97
- - Loi chiu rng khng qu 35 mm v chiu di trn
30 m:
3702
3702
3702
3702
3702
3702
37.03
97
97
98
98
98
98
3703
3703
3703
3703
3703
37.04
10
10
10
20
90
3704 00
3704 00
37.05
3705
3705
3705
3705
3705
M t hng ho
10
90
90
90
90
10 - - - Loi ph hp dng cho quay phim in nh

90 - - - Loi khc
- - Loi chiu rng trn 35 mm:
10 - - - Loi ph hp dng cho quay phim in nh
30 - - - Loi khc, chiu di t 120 m tr ln
90 - - - Loi khc
Phim chp nh bng giy, ba v vt liu dt, c ph
lp cht nhy, cha phi sng.
- dng cun, c chiu rng trn 610 mm:
10 - - Chiu rng khng qu 1.000 mm
90 - - Loi khc
00 - Loi khc, dng cho chp nh mu (a mu)
00 - Loi khc
Tm, phim, giy, ba v vt liu dt chp nh,
phi sng nhng cha trng.
10 - Tm hoc phim dng cho chp tia X quang
90 - Loi khc
Tm v phim chp nh, phi sng, trng, tr
phim dng trong in nh.
00 - Dng cho in offset
- Loi khc:
10 - - Dng cho chp tia X quang
20 - - Vi phim (microfilm)
90 - - Loi khc
136
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
14
0
0
13
0
0
11
0
5
5
5
14
5
5
5
13
5
5
4
11
5
14
5
13
5
11
5
3
14
5
3
13
5
3
11
M hng
M t hng ho
37.06
1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Phim in nh phi sng v trng, hoc

cha c rnh ting hoc ch c duy nht rnh ting.
3706
3706
10
- Loi chiu rng t 35 mm tr ln:
10 10 - - Phim thi s, phim du lch, phim k thut v phim
khoa hc
3706 10 30 - - Phim ti liu khc
3706 10 40 - - Loi khc, ch c duy nht rnh ting
3706 10 90 - - Loi khc
3706 90
- Loi khc:
3706 90 10 - - Phim thi s, phim du lch, phim k thut v phim
khoa hc
3706 90 30 - - Phim ti liu khc
3706 90 40 - - Loi khc, ch c duy nht rnh ting
3706 90 90 - - Loi khc
37.07
Ch phm ha cht dng trong nhip nh (tr
vecni, keo h, cht kt dnh v cc ch phm tng
t); cc sn phm cha pha trn dng trong nhip
nh, ng gi theo nh lng hoc ng gi
bn l dng s dng c ngay.
3707
3707
3707
3707
Thu sut AJCEP (%)
10 00 - Dng nh tng nhy

90
- Loi khc:
90 10 - - Vt liu pht sng
90 90 - - Loi khc
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
1
1
1
1
1
1
1
1
1
Chng 38 - Cc sn phm ha cht khc

38.01
3801
3801
3801
10 00
20 00
30 00
3801 90 00
38.02
3802
3802
3802
3802
3802
10
90
90
90
90
00
10
20
90
Graphit nhn to; graphit dng keo hoc dng bn

keo; cc ch phm lm t graphit hoc carbon khc
dng bt nho, khi, tm hoc dng bn thnh
phm khc.
- Graphit nhn to
- Graphit dng keo hoc dng bn keo
- Bt nho carbon lm in cc v cc dng bt nho
tng t dng lt l nung
- Loi khc
Carbon hot tnh; cc sn phm khong cht t
nhin hot tnh; mui ng vt, k c tn mui ng
vt.
- Carbon hot tnh
- Loi khc:
- - Bauxit hot tnh
- - t st hot tnh hoc t hot tnh
- - Loi khc
137
M hng
M t hng ho
3803 00 00 Du nha thng, hoc cha tinh ch.

38.04
Dung dch kim thi ra trong qu trnh sn xut bt
giy t g, hoc cha c c, kh ng hoc x
l ha hc, k c lignin sulphonat, nhng tr du
nha thng thuc nhm 38.03.
3804 00 10 - Dung dch kim sulphit c c
3804 00 90 - Loi khc
38.05
Du turpentin gm, du turpentin g hoc du
turpentin sulphat v cc loi du tecpen khc c
sn xut bng phng php chng ct hoc x l
cch khc t g cy l kim; cht dipenten th; du
sulphit nha thng v cc cht para-xymen th
khc; du thng c cha cht alpha-tecpineol nh
thnh phn ch yu.
3805 10 00 - Du turpentin gm, du turpentin g hoc du
turpentin sulphat
3805 90 00 - Loi khc
38.06
Colophan v axit nha cy, v cc dn xut ca
chng; cn colophan v du colophan; gm nu
chy li.
3806 10 00 - Colophan v axit nha cy
3806 20 00 - Mui colophan, mui ca axit nha cy hoc mui
ca cc dn xut ca colophan hoc axit nha cy, tr
cc mui ca sn phm cng ca colophan
3806 30
- Gm este:
3806 30 10 - - Dng khi
3806 30 90 - - Loi khc
3806 90
- Loi khc:
3806 90 10 - - Gm nu chy li dng khi
3806 90 90 - - Loi khc
3807 00 00 Hc n g; du hc n g; cht creosote g; cht
naphtha g; hc n thc vt; hc n t qu trnh
ru, bia v cc ch phm tng t lm t
colophan, axt nha cy hay cc hc n thc vt.
38.08
Thuc tr cn trng, thuc dit loi gm nhm,
thuc dit nm, thuc dit c, thuc chng ny mm
v thuc iu ho sinh trng cy trng, thuc kh
trng v cc loi tng t, ng gi sn hoc ng
gi bn l hoc nh cc ch phm hoc sn phm
(v d, bng, bc v nn x l lu hunh v giy
by rui).
3808 50
- Hng ho nu trong Ch gii phn nhm 1 ca
Chng ny:
3808 50 10 - - Thuc tr cn trng
- - Thuc dit nm:
138
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
1
1
1
1
1
1
5
5
5
5
5
5
5
5
5
5
5
5
5
5
3
5
5
3
5
5
3
M hng
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
3808
M t hng ho
50 21 - - - Dng bnh xt
50 29 - - - Loi khc
- - Thuc dit c:
50 31 - - - Dng bnh xt
50 39 - - - Loi khc
50 40 - - Thuc chng ny mm
50 50 - - Thuc iu ha sinh trng cy trng
50 60 - - Thuc kh trng
- - Loi khc:
50 91 - - - Thuc bo qun g, l ch phm cha cht dit
cn trng hoc dit nm, tr cht ph b mt
50 99 - - - Loi khc
- Loi khc:
91
- - Thuc tr cn trng:
- - - Ch phm trung gian sn xut thuc tr cn
trng:
91 11 - - - - C 2-(1-Methylpropyl) phenol methylcarbamate)
91 19 - - - - Loi khc
91 20 - - - Hng vng chng mui
91 30 - - - Tm thuc dit mui
- - - Loi khc:
- - - - Dng bnh xt:
91 91 - - - - - C chc nng kh mi
91 92 - - - - - Loi khc
- - - - Loi khc:
91 93 - - - - - C chc nng kh mi
91 99 - - - - - Loi khc
92
- - Thuc dit nm:
- - - Dng bnh xt:
92 11 - - - - C hm lng validamycin khng vt qu 3%
tnh theo trng lng tnh
92 19 - - - - Loi khc
92 90 - - - Loi khc
93
- - Thuc dit c, thuc chng ny mm v thuc iu
ho sinh trng cy trng:
- - - Thuc dit c:
93 11 - - - - Dng bnh xt
93 19 - - - - Loi khc
93 20 - - - Thuc chng ny mm
93 30 - - - Thuc iu ho sinh trng cy trng
94
- - Thuc kh trng:
94 10 - - - C cha hn hp cc axit nha than v cc
cht kim
139
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
0
5
5
0
4
4
5
5
5
5
4
4
3
3
3
3
3
3
3
3
3
3
3
3
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
3808
3808
3808
3808
94 20 - - - Loi khc, dng bnh xt

94 90 - - - Loi khc
99
- - Loi khc:
99 10 - - -Thuc bo qun g, cha cht dit cn trng hoc
dit nm
3808 99 90 - - - Loi khc
38.09
Cht hon tt, cc cht ti thuc lm tng tc
nhum mu hoc hm mu v cc sn phm
v ch phm khc (v d, cht x l hon tt vi v
thuc gn mu), dng trong ngnh dt, giy, thuc
da hoc cc ngnh cng nghip tng t, cha c
3809 10 00 - Da trn thnh phn c bn l tinh bt
- Loi khc:
3809 91
- - Loi dng trong cng nghip dt hoc cc ngnh
cng nghip tng t:
3809 91 10 - - - Tc nhn lm mm (cht lm mm)
3809 91 90 - - - Loi khc
3809 92 00 - - Loi dng trong cng nghip giy hoc cc ngnh
cng nghip tng t
3809 93 00 - - Loi dng trong cng nghip thuc da hoc cc
ngnh cng nghip tng t
38.10
Ch phm lm sch b mt kim loi; cht gip chy
v cc ch phm ph tr khc dng cho hn thic,
hn hi hoc hn in; bt v bt nho gm kim
loi v cc vt liu khc dng hn thic, hn hi
hoc hn in; cc ch phm dng lm li hoc v
cho in cc hn hoc que hn.
3810 10 00 - Cc ch phm lm sch b mt kim loi; bt v bt
nho gm kim loi v cc vt liu khc dng hn
thic, hn hi hoc hn in
3810 90 00 - Loi khc
38.11
Ch phm chng kch n, cht c ch qu trnh xy
ha, cht chng dnh, cht lm tng nht, ch
phm chng n mn v cc cht ph gia iu ch
khc, dng cho du khong (k c xng) hoc cho
cc loi cht lng dng nh du khong.
- Ch phm chng kch n:
3811 11 00 - - T hp cht ch
3811 19 00 - - Loi khc
- Cc ph gia cho du bi trn:
3811 21
- - Cha du m hoc cc loi du thu c t khong
bitum:
3811 21 10 - - - ng gi bn l
3811 21 90 - - - Loi khc
140
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
M hng
3811
3811
3811
3811
38.12
M t hng ho
29 00 - - Loi khc
90
- Loi khc:
90 10 - - Ch phm chng g hoc chng n mn
90 90 - - Loi khc
Cht xc tc lu ho cao su iu ch; cc hp
cht ha do cao su hoc plastic, cha c chi tit
hoc ghi ni khc; cc ch phm chng oxy ha v
cc hp cht khc lm n nh cao su hoc plastic.
3812
3812
3812
10 00 - Cht xc tin lu ho cao su iu ch

20 00 - Hp cht ho do dng cho cao su hay plastic
30 00 - Cc ch phm chng xy ha v cc hp cht khc
lm n nh cao su hay plastic
3813 00 00 Cc ch phm v cc vt liu np cho bnh dp la;
lu n np cht dp la.
3814 00 00 Hn hp dung mi hu c v cc cht pha long,
cha c chi tit hoc ghi ni khc; cc cht ty
sn hoc ty vecni pha ch.
38.15
Cht khi mo phn ng, cc cht xc tc phn ng
v cc ch phm xc tc, cha c chi tit hoc
ghi ni khc.
- Cht xc tc c nn:
3815 11 00 - - Cha niken hoc hp cht niken nh cht hot tnh
3815 12 00 - - Cha kim loi qu hoc hp cht kim loi qu nh
cht hot tnh
3815 19 00 - - Loi khc
3815 90 00 - Loi khc
38.16
Xi mng, va, b tng chu la v cc loi vt liu
kt cu tng t, tr cc sn phm thuc nhm
38.01.
3816 00 10 - Xi mng chu la
3816 00 90 - Loi khc
3817 00 00 Cc loi alkylbenzen hn hp v cc loi
alkylnaphthalen hn hp, tr cc cht thuc nhm
27.07 hoc nhm 29.02.
3818 00 00 Cc nguyn t ha hc c kch tp dng trong
in t, dng a, tm mng hoc cc dng tng
t; cc hp cht ha hc c kch tp dng
trong in t.
3819 00 00 Cht lng dng trong b hm thy lc v cc cht
lng c iu ch khc dng cho s truyn
ng thy lc, khng cha hoc cha di 70%
tnh theo trng lng du c ngun gc t du m
hay cc loi du thu c t khong bitum.
141
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
1
1
1
1
1
1
0
5
0
0
5
0
0
5
0
3
3
3
3
3
3
3
3
3
3
3
3
5
5
0
5
5
0
4
4
0
M hng
3820
38.21
3821
3821
38.22
3822
3822
3822
3822
38.23
3823
3823
3823
3823
3823
3823
3823
3823
3823
38.24
3824
3824
M t hng ho
00 00 Ch phm chng ng v cht lng chng ng

bng iu ch.
Mi trng nui cy iu ch pht trin hoc
nui cc vi sinh vt (k c cc virt v cc loi
tng t) hoc thc vt, cc t bo ca ngi hoc
ng vt.
00 10 - Mi trng nui cy iu ch pht trin cc vi
sinh vt
00 90 - Loi khc
Cht th chn on hoc cht th th nghim c lp
bi, cht th chn on hoc cht th th nghim
c iu ch c hoc khng c lp bi, tr loi
thuc nhm 30.02 hoc nhm 30.06; cc cht quy
chiu c chng nhn.
00 10 - Tm, phin, mng, l v di bng plastic c thm,
tm hoc trng ph cht th chn on bnh hoc cht
th th nghim
00 20 - Ba giy, n xenlulo v bng giy bng si xenlulo
c thm, tm hoc trng ph cht th chn on
bnh hay cht th th nghim
00 30 - Di v bng ch th mu dng cho ni hp kh trng
00 90 - Loi khc
Axit bo monocarboxylic cng nghip; du axit t
qu trnh tinh lc; cn bo cng nghip.
- Axit bo monocarboxylic cng nghip; du axit t
qu trnh tinh lc:
11 00 - - Axit stearic
12 00 - - Axit oleic
13 00 - - Axit bo du nha thng
19
- - Loi khc:
19 10 - - - Du axit t qu trnh tinh lc
19 90 - - - Loi khc
70
- Cn bo cng nghip:
70 10 - - Dng sp
70 90 - - Loi khc
Cht gn iu ch dng cho cc loi khun c
hoc li c; cc sn phm v ch phm ha hc
ca ngnh cng nghip ha cht hoc cc ngnh
cng nghip c lin quan (k c cc sn phm v ch
phm cha hn hp cc sn phm t nhin), cha
c chi tit hoc ghi ni khc.
10 00 - Cc cht gn iu ch dng cho khun c hoc
li c
30 00 - Cacbua kim loi khng kt t trn vi nhau hoc trn
vi cc cht gn kim loi
142
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
0
13
0
11
0
5
5
5
5
5
5
4
4
4
5
5
5
5
4
4
5
5
5
5
5
5
M hng
3824
3824
3824
3824
3824
3824
3824
3824
3824
3824
3824
3824
3824
3824
3824
3824
3824
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
40 00 - Ph gia iu ch dng cho xi mng, va hoc b

tng
50 00 - Va v b tng khng chu la
60 00 - Sorbitol tr loi thuc phn nhm 2905.44
- Hn hp cha cc dn xut halogen ho ca metan,
etan hoc propan:
71
- - Cha chlorofluorocarbons (CFCs), cha hoc khng
cha hydrochlorofluorocarbons (HCFCs),
perfluorocarbons (PFCs) hoc hydrofluorocarbons
(HFCs):
71 10 - - - Du dng cho my bin th v b phn ngt mch,
c hm lng t hn 70% hoc cc loi du m hoc
cc loi du thu c t cc khong bitum tnh theo
trng lng
71 90 - - - Loi khc
72 00 - - Cha bromochlorodifluoromethane,
bromotrifluoromethane hoc dibromotetrafluoroethanes
5
0
5
0
4
0
0
0
0
0
0
0
73 00 - - Cha hydrobromofluorocarbons (HBFCs)

74
- - Cha hydrochlorofluorocarbons (HCFCs), cha
hoc khng cha perfluorocarbons (PFCs) hoc
hydrofluorocarbons (HFCs), nhng khng cha
chlorofluorocarbons (CFCs):
74 10 - - - Du dng cho my bin th v b phn ngt mch,
c hm lng hoc ca cc loi du m hoc ca cc
loi du thu c t cc khong bitum nh hn 70%
tnh theo trng lng
74 90 - - - Loi khc
75 00 - - Cha tetrachloride cacbon
76 00 - - Cha 1,1,1-trichloroethane (methyl chloroform)
77 00 - - Cha bromomethane (methyl bromide) hoc
bromochloromethane
78 00 - - Cha perfluorocarbons (PFCs) or
hydrofluorocarbons (HFCs), nhng khng cha
chlorofluorocarbons (CFCs) hoc
hydrochlorofluorocarbons (HCFCs)
79 00 - - Loi khc
- Hn hp v cc ch phm cha oxirane (oxit etylen),
polybrominated biphenyls (PBBs), polychlorinated
biphenyls (PCBs), polychlorinated terphenyls (PCTs)
hoc tris(2,3-dibromopropyl) phosphate:
0
0
0
0
0
0
0
0
0
0
0
0
81 00 - - Cha oxirane (oxit etylen)
143
M hng
M t hng ho
3824
82 00 - - Cha polychlorinated biphenyls (PCBs),

polychlorinated terphenyls (PCTs) hoc
polybrominated biphenyls (PBBs)
3824 83 00 - - Cha (2,3-dibromopropyl) phosphate
3824 90
- Loi khc:
3824 90 10 - - Cht ty mc, sa bn in t khun t v cht ty ra
dng lng khc, ng gi bn l
3824 90 30 - - Bt nho sao in lm t gelatin, ng thnh
trng lng ln hoc dng ngay (v d: bi trn giy
hay trn vt liu dt)
3824 90 40 - - Hn hp dung mi v c
3824 90 50 - - Du acetone
3824 90 60 - - Cc ch phm ho cht c cha bt ngt
(monosodium glutamate)
3824 90 70 - - Cc ch phm ha cht khc, dng trong ch bin
thc phm
- - Loi khc:
3824 90 91 - - - Naphthenic axit, mui khng tan trong nc v
este ca chng
3824 90 99 - - - Loi khc
38.25
Cc sn phm cn li ca ngnh cng nghip ho
cht hoc cc ngnh cng nghip c lin quan, cha
c chi tit hoc ghi ni khc; rc thi th;
bn cn ca nc thi; cc cht thi khc c nu
Ch gii 6 ca Chng ny.
38.26
Diesel sinh hc v hn hp ca chng, khng cha
hoc cha di 70% trng lng ca du m hoc
du thu c t cc khong bitum.
3826 00 10 - Este metyl du da (CME)
3826 00 90 - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
21
0
0
19
0
0
17
0
0
0
0
0
0
5
5
5
4
5
4
3
4
3
Chng 39 - Plastic v cc sn phm bng plastic

39.01
3901 10
3901
10 12
3901
10 19
3901
10 92
3901
3901
3901
10 99
20 00
30 00
Polyme t etylen, dng nguyn sinh.

- Polyetylen c trng lng ring di 0,94:
- - Dng lng hoc bt nho:
- - - Polyetylen cu trc thng c nhnh ngn t trng
thp (LLDPE)
- - - Loi khc
- - Loi khc:
- - - Polyetylen cu trc thng c nhnh ngn t trng
thp (LLDPE)
- - - Loi khc
- Polyetylen c trng lng ring t 0,94 tr ln
- Copolyme etylen-vinyl axetat
144
M hng
M t hng ho
3901 90
- Loi khc:
3901 90 40 - - Dng phn tn
3901 90 90 - - Loi khc
39.02
Polyme t propylen hoc t cc olefin khc, dng
nguyn sinh.
3902 10
- Polypropylen:
3902 10 30 - - Dng phn tn
3902 10 90 - - Loi khc
3902 20 00 - Polyisobutylene
3902 30
- Copolyme propylen:
3902 30 30 - - Dng lng hoc bt nho
3902 30 90 - - Loi khc
3902 90
- Loi khc:
3902 90 10 - - Polypropylene clo ha dng sn xut mc in
3902 90 90 - - Loi khc
39.03
Polyme t styren, dng nguyn sinh.
- Polystyren:
3903 11
- - Loi gin n c:
3903 11 10 - - - Dng ht
3903 11 90 - - - Dng khc
3903 19
- - Loi khc:
3903 19 10 - - - Dng phn tn
- - - Dng ht:
3903 19 21 - - - - Polystyren loi chu tc ng cao (HIPS)
3903 19 29 - - - - Loi khc
- - - Loi khc:
3903 19 91 - - - - Polystyren loi chu tc ng cao (HIPS)
3903 19 99 - - - - Loi khc
3903 20
- Copolyme styren-acrylonitril (SAN):
3903 20 40 - - Dng phn tn trong mi trng nc
3903 20 50 - - Dng phn tn trong mi trng khng cha nc
3903 20 90 - - Loi khc
3903 30
- Copolyme acrylonitril-butadien-styren (ABS):
3903 30 50 - - Dng phn tn trong mi trng khng cha nc
3903 30 60 - - Dng ht
3903 30 90 - - Loi khc
3903 90
- Loi khc:
3903 90 30 - - Dng phn tn
- - Loi khc:
3903 90 91 - - - Polystyren loi chu tc ng cao (HIPS)
3903 90 99 - - - Loi khc
39.04
Polyme t vinyl clorua hoc t olefin halogen
ha khc, dng nguyn sinh.
145
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
5
5
5
4
4
5
3
3
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
4
5
5
5
5
5
5
5
5
5
4
4
5
5
5
5
5
5
5
5
M hng
M t hng ho
3904
10
3904
10 10
3904
3904
3904
10 91
10 92
10 99
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
21
21
21
21
22
22
22
22
22
30
30
30
30
40
40
40
40
50
50
50
50
50
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
3904
61
61
61
61
69
69
69
69
69
90
90
90
90
10
20
90
10
20
30
90
10
20
90
10
20
90
40
50
60
90
10
20
90
30
40
50
90
30
40
50
- Poly (vinyl clorua), cha pha trn vi bt k cht no

khc:
- - Polyme ng nht, sn xut theo cng ngh huyn
ph
- - Loi khc:
- - - Dng ht
- - - Dng bt
- - - Loi khc
- Poly (vinyl clorua) khc:
- - Cha ha do:
- - - Dng ht
- - - Dng bt
- - - Loi khc
- - ha do:
- - - Dng phn tn
- - - Dng ht
- - - Dng bt
- - - Loi khc
- Copolyme vinyl clorua-vinyl axetat:
- - Dng ht
- - Dng bt
- - Loi khc
- Copolyme vinyl clorua khc:
- - Dng ht
- - Dng bt
- - Loi khc
- Polyme vinyliden clorua:
- - Dng phn tn
- - Dng ht
- - Dng bt
- - Loi khc
- Fluoro-polyme:
- - Polytetrafluoroethylene:
- - - Dng ht
- - - Dng bt
- - - Loi khc
- - Loi khc:
- - - Dng phn tn
- - - Dng ht
- - - Dng bt
- - - Loi khc
- Loi khc:
- - Dng phn tn
- - Dng ht
- - Dng bt
146
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
4
4
4
4
4
4
3
3
3
4
4
4
4
4
4
3
3
3
4
4
4
4
4
4
4
4
3
3
3
3
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
8
5
5
5
7
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
8
5
5
5
7
5
5
5
5
5
5
5
8
5
5
7
5
5
5
5
5
M hng
M t hng ho
3904 90 90 - - Loi khc

39.05
Polyme t vinyl axetat hay t cc vinyl este khc,
dng nguyn sinh; cc polyme vinyl khc dng
nguyn sinh.
- Poly (vinyl axetat):
3905 19
- - Loi khc:
3905 19 10 - - - Dng lng hoc bt nho
3905 19 90 - - - Loi khc
- Copolyme vinyl axetat:
3905 29 00 - - Loi khc
3905 30
- Poly (vinyl alcohol), c hoc khng cha cc nhm
axetat cha thu phn:
3905 30 10 - - Dng phn tn
3905 30 90 - - Loi khc
- Loi khc:
3905 91
- - Copolymers:
3905 91 10 - - - Dng phn tn
3905 91 90 - - - Loi khc
3905 99
- - Loi khc:
3905 99 10 - - - Dng phn tn trong mi trng nc
3905 99 20 - - - Dng phn tn trong mi trng khng cha nc
3905 99 90 - - - Loi khc
39.06
Polyme acrylic dng nguyn sinh.
3906 10
- Poly (metyl methacrylat):
3906 10 10 - - Dng phn tn
3906 10 90 - - Loi khc
3906 90
- Loi khc:
3906 90 20 - - Dng phn tn
- - Loi khc:
3906 90 92 - - - Natri polyacrylat
3906 90 99 - - - Loi khc
39.07
Polyaxetal, polyete khc v nha epoxit, dng
nguyn sinh; polycarbonat, nha ankyt, este
polyalyl v cc polyeste khc, dng nguyn sinh.
3907 10 00 - Polyaxetal
3907 20
- Polyete khc:
3907 20 10 - - Polytetrametylen ete glycol
3907 20 90 - - Loi khc
3907 30
- Nha epoxit:
3907 30 20 - - Loi dng ph, dng bt
3907 30 30 - - Dng lng hoc bt nho
3907 30 90 - - Loi khc
3907 40 00 - Polycarbonat
147
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
4
4
5
8
5
7
4
5
5
5
5
5
5
5
4
4
4
4
3
3
4
4
4
5
4
4
4
5
3
3
3
4
M hng
3907
3907
3907
3907
3907
3907
3907
3907
50
50
50
60
60
60
60
70
3907
3907
3907
3907
3907
3907
3907
39.08
3908
3908
3908
3908
39.09
91
91
91
91
99
99
99
3909
3909
3909
3909
3909
3909
3909
3909
10
10
10
20
20
20
30
30
3909
3909
3909
3909
3909
3909
39.10
3910
3910
30
30
40
40
40
50
M t hng ho
10
90
10
20
90
00
20
30
90
40
90
10
10 10
10 90
90 00
10
90
10
90
10
91
99
10
90
00
00 20
00 90
- Nha alkyt:
- - Dng lng hoc bt nho
- - Loi khc
- Poly (etylen terephthalat):
- - Dng phn tn
- - Dng ht
- - Loi khc
- Poly (axit lactic)
- Polyeste khc:
- - Cha no:
- - - Dng mnh v
- - - Dng lng hoc bt nho
- - - Loi khc
- - Loi khc:
- - - Loi dng ph, dng bt
- - - Loi khc
Polyamit dng nguyn sinh.
- Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12:
- - Polyamit-6
- - Loi khc
- Loi khc
Nha amino, nha phenolic v polyurethan, dng
nguyn sinh.
- Nha ure; nha thioure:
- - Hp cht dng c
- - Loi khc
- Nha melamin:
- - Hp cht dng c
- - Loi khc
- Nha amino khc:
- - Hp cht dng c
- - Loi khc
- - - Nha Glyoxal monourein
- - - Loi khc
- Nha phenol:
- - Hp cht dng c tr phenol formaldehyt
- - Loi khc
- Polyurethan
Silicon dng nguyn sinh.
- Dng phn tn hoc dng ho tan
- Loi khc
148
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
4
4
4
4
4
4
4
4
3
3
3
3
4
4
4
4
4
4
3
3
3
4
4
4
4
3
3
5
5
5
5
5
5
4
4
4
5
4
5
3
5
2
5
4
5
3
5
2
4
4
3
3
2
2
3
3
4
3
3
3
3
3
2
4
4
4
4
3
3
M hng
M t hng ho
39.11
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Nha t du m, nha cumaron-inden, polyterpen,

polysulphua, polysulphon v cc sn phm khc
nu trong Ch gii 3 ca Chng ny, cha c
chi tit hoc ghi ni khc, dng nguyn sinh.
3911
10 00 - Nha t du m, nha cumaron, nha inden hoc

nha cumaron-inden v polyterpen
3911 90 00 - Loi khc
39.12
Xenlulo v cc dn xut ha hc ca n, cha c
3912
3912
3912
11 00
12 00
20
3912
3912
3912
20 11
20 19
20 20
3912
3912
3912
3912
3912
39.13
31
39
90
90
90
3913
3913
3913
3913
3913
3913
3914
10
90
90
90
90
90
00
39.15
3915
3915
3915
3915
3915
3915
10
10
10
20
20
20
00
00
20
90
- Axetat xenlulo:
- - Cha ha do
- - ha do
- Nitrat xenlulo (bao gm c dung dch dng keo):
- - Cha ha do:
- - - Nitroxelulo bn hon thin ngm nc
- - - Loi khc
- - ha do
- Ete xenlulo:
- - Carboxymethylxenlulo v mui ca n
- - Loi khc
- Loi khc:
- - Dng ht
- - Loi khc
Polyme t nhin (v d, axit alginic) v cc polyme
t nhin bin i (v d, protein lm cng, cc
dn xut ha hc ca cao su t nhin), cha c
00 - Axit alginic, cc mui v este ca n

- Loi khc:
10 - - Protein c lm rn
20 - - Cc dn xut ha hc ca cao su t nhin
30 - - Polymer t tinh bt
90 - - Loi khc
00 Cht trao i ion lm t cc polyme thuc cc nhm
t 39.01 n 39.13, dng nguyn sinh.
Ph liu, ph thi v mu vn, ca plastic.
- T polyme etylen:
10 - - Dng xp, khng cng
90 - - Loi khc
- T Polyme styren:
10 - - Dng xp, khng cng
90 - - Loi khc
149
5
5
5
5
4
4
5
5
5
5
5
5
4
4
4
5
5
5
5
4
4
5
5
5
5
4
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
5
5
4
4
5
5
5
5
4
4
M hng
M t hng ho
3915
3915
3915
3915
39.16
30
- T polyme vinyl clorua:
30 10 - - Dng xp, khng cng
30 90 - - Loi khc
90 00 - T plastic khc
Plastic dng si monofilament c kch thc mt ct
ngang bt k trn 1 mm, dng thanh, que v cc
dng hnh, hoc cha gia cng b mt, nhng
cha gia cng cch khc.
3916 10
- T polyme etylen:
3916 10 10 - - Si monofilament
3916 10 20 - - Dng thanh, que v hnh
3916 20
3916 20 10 - - Si monofilament
3916 20 20 - - Dng thanh, que v hnh
3916 90
- T plastic khc:
- - T protein c lm rn:
3916 90 41 - - - Si monofilament
3916 90 49 - - - Loi khc
3916 90 50 - - T si lu ha
3916 90 60 - - T cc dn xut ha hc ca cao su t nhin
- - Loi khc:
3916 90 91 - - - Si monofilament
3916 90 99 - - - Loi khc
39.17
Cc loi ng, ng dn, ng vi v cc ph kin dng
ghp ni chng, bng plastic (v d, cc on ni,
khuu, vnh m).
3917 10
- Rut nhn to (v xc xch) bng protein c lm
rn hoc bng cht liu xenlulo:
3917 10 10 - - T protein c lm rn
3917 10 90 - - Loi khc
- ng, ng dn v ng vi, loi cng:
3917 21 00 - - Bng polyme etylen
3917 22 00 - - Bng polyme propylen
3917 23 00 - - Bng polyme vinyl clorua
3917 29 00 - - Bng plastic khc
- ng, ng dn v ng vi khc:
3917 31 00 - - ng, ng dn v ng mm c p sut bc ti thiu l
27,6 MPa
3917 32
- - Loi khc, cha gia c hoc kt hp vi cht liu
khc, khng km cc ph kin:
3917 32 10 - - - V xc xch hoc v gim bng
3917 32 90 - - - Loi khc
3917 33 00 - - Loi khc, cha gia c hoc kt hp vi cht liu
khc, c km cc ph kin
3917 39 00 - - Loi khc
150
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
4
4
4
5
5
5
5
5
4
5
5
5
5
5
4
5
5
5
5
5
5
5
5
4
4
4
4
5
5
5
5
4
4
5
5
5
5
4
4
14
14
14
14
13
13
13
13
11
11
11
11
14
13
11
5
14
14
5
13
13
4
11
11
14
13
11
M hng
M t hng ho
3917 40 00 - Cc ph kin
39.18
Tm tri sn bng plastic, c hoc khng t dnh,
dng cun hoc dng tm ri ghp; tm ph
tng hoc ph trn bng plastic, nh nu trong
Ch gii 9 ca Chng ny.
3918 10
- - Tm tri sn:
3918 10 11 - - - Dng tm ri ghp
3918 10 19 - - - Loi khc
3918 10 90 - - Loi khc
3918 90
- T plastic khc:
- - Tm tri sn:
3918 90 11 - - - Dng tm ri ghp, bng polyetylen
3918 90 13 - - - Loi khc, bng polyetylen
3918 90 14 - - - T dn xut ha hc ca cao su t nhin
3918 90 19 - - - Loi khc
- - Loi khc:
3918 90 91 - - - Bng polyetylen
3918 90 92 - - - Bng dn xut ha hc ca cao su t nhin
3918 90 99 - - - Loi khc
39.19
Tm, phin, mng, l, bng, di v cc loi tm
phng khc t dnh, lm bng plastic, c hoc
khng dng cun.
3919 10
- dng cun, chiu rng khng qu 20 cm:
3919 10 20 - - Bng polyetylen
3919 10 90 - - Loi khc
3919 90
- Loi khc:
3919 90 20 - - Bng protein c lm rn
3919 90 90 - - Loi khc
39.20
Tm, phin, mng, l v di khc, bng plastic,
khng xp v cha c gia c, cha gn lp mt,
cha c b tr hoc cha c kt hp tng t
vi cc vt liu khc.
3920 10 00 - T polyme etylen
3920 20
- T polyme propylen:
3920 20 10 - - Mng propylen nh hng hai chiu (BOPP)
3920 20 90 - - Loi khc
3920 30
- T polyme styren:
3920 30 10 - - Loi c s dng nh cht kt dnh bng cch lm
nng chy
3920 30 20 - - Tm Acrylonitril butadien styren (ABS) s dng
trong sn xut t lnh
3920 30 90 - - Loi khc
151
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
28
28
28
25
25
25
23
23
23
28
28
28
28
25
25
25
25
23
23
23
23
28
28
28
25
25
25
23
23
23
14
14
14
13
13
13
11
11
11
8
8
8
7
7
7
5
5
5
4
4
4
4
3
3
M hng
M t hng ho
3920
43 00
3920
49 00
3920
3920
51 00
59 00
3920
3920
3920
3920
3920
3920
61
61
61
62
63
69
3920
3920
3920
3920
3920
3920
3920
71
71
71
73
79
79
79
3920
3920
91
91 10
3920
3920
3920
3920
3920
3920
3920
3920
3920
3920
91
92
92
92
93
94
94
94
99
99
10
90
00
00
00
10
90
00
10
90
90
10
90
00
10
90
10
3920 99 90
39.21
3921
3921
3921
11
11 20
11 90

- - C hm lng cht ho do khng di 6% tnh
theo trng lng
- - Loi khc
- T polyme acrylic:
- - T poly(metyl metacrylat)
- - Loi khc
- T polycarbonat, nha alkyt, este polyallyl hoc
polyeste khc:
- - T polycarbonat:
- - - Dng tm v phin
- - - Loi khc
- - T poly (etylen terephtalat)
- - T polyeste cha no
- - T polyeste khc
- T xenlulo hoc cc dn xut ha hc ca n:
- - T xelulo ti sinh:
- - - Mng xenlophan
- - - Loi khc
- - T xelulo axetat
- - T cc dn xut xenlulo khc:
- - - T nitrocellulose (thuc n bng)
- - - Loi khc
- T plastic khc:
- - T poly (vinyl butyral):
- - - Mng dng lm knh an ton, dy t 0,38 mm
nhng khng qu 0,76 mm, v chiu rng khng qu 2
m
- - - Loi khc
- - T polyamit:
- - - T polyamit-6
- - - Loi khc
- - T nha amino
- - T nha phenol:
- - - Dng tm phenol formaldehyt (bakelit)
- - - Loi khc
- - T plastic khc:
- - - T protein c lm rn hoc dn xut ha hc
ca cao su t nhin
- - - Loi khc
Tm, phin, mng, l, di khc, bng plastic.
- Loi xp:
- - T polyme styren:
- - - Loi cng
- - - Loi khc
152
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
5
5
5
5
5
5
5
5
5
5
4
4
4
4
4
5
5
5
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
5
5
4
4
4
5
5
5
5
4
4
5
5
5
5
4
4
M hng
3921
3921
3921
3921
3921
3921
3921
3921
3921
3921
3921
3921
3921
3921
3921
39.22
12
13
13
13
14
14
14
19
19
19
90
90
90
90
90
3922
3922
3922
3922
3922
10
10
10
20
90
3922
3922
3922
3922
39.23
90
90
90
90
3923
3923
3923
10
10
10
3923
21
3923
21
3923
21
3923
21
M t hng ho
00 - - T polyme vinyl clorua
- - T polyurethan:
10 - - - Loi cng
90 - - - Loi khc
- - T xelulo ti sinh:
20 - - - Loi cng
90 - - - Loi khc
- - T plastic khc:
20 - - - Loi cng
90 - - - Loi khc
- Loi khc:
10 - - T si lu ha
20 - - T protein c lm rn
30 - - T cc dn xut ha hc ca cao su t nhin
90 - - Loi khc
Bn tm, bn tm vi sen, bn ra, chu ra, b
ra, b v np x bt, bnh x nc v cc thit b v
sinh tng t, bng plastic.
- Bn tm, bn tm vi sen, bn ra v chu ra:
10 - - Bn tm
90 - - Loi khc
00 - B v np x bt
- Loi khc:
- - B ra, bnh x nc v b tiu:
11 - - - B phn ca bnh x nc
12 - - - Bnh x nc lp sn cc b phn
19 - - - Loi khc
90 - - Loi khc
Cc sn phm dng trong vn chuyn hoc ng gi
hng ha, bng plastic; nt, np, m van v cc loi
nt y khc bng plastic.
- Hp, hm, thng tha v cc loi tng t:
10 - - Hp ng phim, bng t hoc a quang
90 - - Loi khc
- Bao v ti (k c loi hnh nn):
- - T polyme etylen:
- - - Ti v trng c gia c bng l nhm (tr ti y
n-retort):
11 - - - - C chiu rng t 315 mm tr ln v c chiu di
t 410 mm tr ln, kt hp vi np m kn
19 - - - - Loi khc
- - - Loi khc:
91 - - - - Ti v trng khng c gia c bng l nhm
(tr ti y n-retort), chiu rng t 315 mm tr ln v
chiu di t 410 mm tr ln, gn vi np m kn
153
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
5
5
5
5
4
4
4
4
28
28
28
25
25
25
23
23
23
28
28
28
28
25
25
25
25
23
23
23
23
14
14
13
13
11
11
21
19
17
21
19
17
21
19
17
M hng
3923
3923
3923
3923
3923
M t hng ho
21 99 - - - - Loi khc
29
- - T plastic khc:
29 10 - - - Ti v trng hoc cha gia c bng l nhm
(tr ti y n-retort), chiu rng t 315 mm tr ln v
chiu di t 410 mm tr ln, gn vi np m kn
29 90 - - - Loi khc
30
- Bnh, chai, l, bnh tht c v cc sn phm tng t:
3923
30 20 - - Bnh cha nhin liu nhiu lp c gia c bng si

thy tinh
3923 30 90 - - Loi khc
3923 40
- Sut ch, ng ch, li v cc vt phm tng t:
3923 40 10 - - Loi ph hp s dng vi my mc thuc nhm
84.44, 84.45 hoc 84.48
3923 40 90 - - Loi khc
3923 50 00 - Nt, np, m van v cc nt y khc
3923 90
- Loi khc:
3923 90 10 - - Tup ng kem nh rng
3923 90 90 - - Loi khc
39.24
B n, b dng nh bp, cc sn phm gia
dng v cc sn phm phc v v sinh khc, bng
plastic.
3924 10 00 - B n, b dng nh bp
3924 90
- Loi khc:
3924 90 10 - - B ging bnh, b i tiu (loi xch tay c)
hoc b phng ng
3924 90 90 - - Loi khc
39.25
vt bng plastic dng trong xy lp, cha c
3925 10 00 - Thng cha, b v cc loi cha ng tng t,
dung tch trn 300 lt
3925 20 00 - Ca ra vo, ca s v khung ca chng v ngng
ca ra vo
3925 30 00 - Ca chp, mnh che (k c mnh chp lt), cc sn
phm tng t v cc b phn ca n
3925 90 00 - Loi khc
39.26
Sn phm khc bng plastic v cc sn phm bng
cc vt liu khc ca cc nhm t 39.01 n 39.14.
3926
3926
3926
3926
10 00 - dng trong vn phng hoc trng hc

20
- Hng may mc v ph tr may mc (k c gng
tay, gng h ngn v gng bao tay):
20 60 - - Hng may mc dng phng ho, phng x hoc
la
20 90 - - Loi khc
154
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
19
17
21
19
17
21
19
17
21
19
17
5
21
5
19
5
17
8
21
7
19
5
17
28
25
23
28
25
23
28
25
23
28
25
23
28
25
23
28
25
23
28
25
23
28
25
23
14
13
11
28
25
23
M hng
3926
3926
3926
3926
3926
3926
3926
3926
3926
3926
3926
3926
3926
3926
3926
3926
3926
3926
3926
3926
3926
3926
M t hng ho
30 00 - Ph kin lp vo c trong nh, trn thn xe

(coachwork) hoc cc loi tng t
40 00 - Tng nh v cc trang tr khc
90
- Loi khc:
90 10 - - Phao cho li nh c
90 20 - - Qut v mn che ko bng tay, khung v tay cm,
quai km theo, cc b phn ca chng
- - Cc sn phm v sinh, y t v phu thut:
90 32 - - - Khun plastic ly du rng
90 39 - - - Loi khc
- - Cc thit b, dng c an ton v bo v:
90 41 - - - L chn bo v ca cnh st
90 42 - - - Mt n bo h v cc vt phm tng t s dng
khi hn v trong cc cng vic tng t
90 44 - - - m cu sinh dng bo v ngi ng t trn
cao xung
90 49 - - - Loi khc
- - Cc sn phm dng cho cng nghip:
90 53 - - - Bng truyn hoc bng ti hoc dy curoa
90 55 - - - Mc hnh ch J hoc khi chm bng plastic dng
cho ngi n, kp n
90 59 - - - Loi khc
90 60 - - chm sc gia cm
90 70 - - Ming m cho cc sn phm may mc hoc cc
ph tr ca qun o
- - Tm th trnh by n trang hoc nhng vt
nh trang im c nhn; chui ht; phom giy:
90 81 - - - Phom giy
90 82 - - - Chui ht cu nguyn
90 89 - - - Loi khc
- - Loi khc:
90 91 - - - Loi dng cha ng cc
90 92 - - - V vin nhng loi dng lm thuc
90 99 - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
24
22
20
28
25
23
21
21
19
19
17
17
14
5
13
5
11
5
5
14
5
13
5
11
14
13
11
14
14
13
13
11
11
14
14
14
13
13
13
11
11
11
0
0
0
0
0
0
0
0
0
14
14
14
13
13
13
11
11
11
Chng 40 - Cao su v cc sn phm bng cao su

40.01
4001
4001
Cao su t nhin, nha cy balata, nha kt, nha

cy cc cao su, nha cy h sacolasea v cc loi
nha t nhin tng t, dng nguyn sinh hoc
dng tm, l hoc di.
10
- M cao su t nhin, hoc cha tin lu ha:
- - Cha trn 0,5% hm lng amoniac tnh theo th
tch:
10 11 - - - c c c bng ly tm
155
M hng
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
4001
M t hng ho
10 19 - - - Loi khc
- - Cha khng qu 0,5% hm lng amoniac tnh theo
th tch:
10 21 - - - c c c bng ly tm
10 29 - - - Loi khc
- Cao su t nhin dng khc:
21
- - Tm cao su xng khi:
21 10 - - - RSS hng 1
21 20 - - - RSS hng 2
21 30 - - - RSS hng 3
21 40 - - - RSS hng 4
21 50 - - - RSS hng 5
21 90 - - - Loi khc
22
- - Cao su t nhin nh chun v k thut (TSNR):
22 10 - - - TSNR 10
22 20 - - - TSNR 20
22 30 - - - TSNR L
22 40 - - - TSNR CV
22 50 - - - TSNR GP
22 90 - - - Loi khc
29
- - Loi khc:
29 10 - - - Cao su tm c lm kh bng khng kh
29 20 - - - Crp t m cao su
29 30 - - - Crp lm giy
29 40 - - - Crp ti ch, k c v crp lm t mu cao su vn
29 50 - - - Crp loi khc
29 60 - - - Cao su ch bin cao cp
29 70 - - - Vng cao su
29 80 - - - Loi tn thu (trn cy, di t hoc loi hun
khi) v phn tha li trn cc
- - - Loi khc:
29 91 - - - - Dng nguyn sinh
29 99 - - - - Loi khc
30
- Nha cy balata, nha kt, nha cy cc cao su, nha
cy h sacolasea v cc loi nha t nhin tng t:
4001
4001
30 11
30 19
4001
4001
30 91
30 99
- - Jelutong:
- - - Dng nguyn sinh
- - - Loi khc
- - Loi khc:
- - - Loi khc
156
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
M hng
M t hng ho
40.02
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Cao su tng hp v cc cht thay th cao su dn

xut t du, dng nguyn sinh hoc dng tm, l
hoc di; hn hp ca mt sn phm bt k ca
nhm 40.01 vi mt sn phm bt k ca nhm ny,
dng nguyn sinh hoc dng tm, l hoc di.
4002
4002
4002
11 00
19
19 10
4002
4002
4002
4002
19 90
20
20 10
20 90
4002
4002
4002
4002
4002
4002
31
31
31
39
39
39
4002
4002
4002
4002
41 00
49
49 10
49 90
4002
4002
4002
4002
4002
4002
4002
4002
51
59
59
59
60
60
60
70
4002
4002
4002
70 10
70 90
80
4002
80 10
10
90
10
90
00
10
90
10
90
- Cao su styren-butadien (SBR); cao su styren-butadien

c carboxyl ho (XSBR):
- - Dng latex (dng m cao su)
- - Loi khc:
- - - Dng nguyn sinh hoc dng tm, l hoc di cha
lu ha, cha pha trn
- - - Loi khc
- Cao su butadien (BR):
- - Dng nguyn sinh
- - Loi khc
- Cao su isobuten-isopren (butyl) (IIR); cao su haloisobuten-isopren (CIIR hoc BIIR):
- - Cao su isobuten-isopren (butyl) (IIR):
- - - Dng tm, l hoc di cha lu ha, cha pha trn
- - - Loi khc
- - Loi khc:
- - - Dng tm, l hoc di cha lu ha, cha pha trn
- - - Loi khc
- Cao su clopren (clobutadien) (CR):
- - Loi khc:
- - - Loi khc
- Cao su acrylonitril-butadien (NBR):
- - Loi khc:
- - - Loi khc
- Cao su isopren (IR):
- - Dng nguyn sinh
- - Loi khc
- Cao su diene cha lin hp - etylen-propylen
(EPDM):
- - Dng nguyn sinh
- - Loi khc
- Hn hp ca sn phm bt k thuc nhm 40.01 vi
sn phm bt k ca nhm ny:
- - Hn hp m cao su t nhin vi m cao su tng hp
157
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
0
0
0
0
0
0
M hng
M t hng ho
4002
80 90 - - Loi khc
- Loi khc:
4002 91 00 - - Dng latex (dng m cao su)
4002 99
- - Loi khc:
4002 99 20 - - - Dng nguyn sinh hoc dng tm, l hoc di cha
lu ha, cha pha trn
4002 99 90 - - - Loi khc
4003 00 00 Cao su ti sinh, dng nguyn sinh hoc dng tm,
l hoc di.
4004 00 00 Ph liu, ph thi v mnh vn t cao su (tr cao su
cng) v bt v ht thu c t chng.
40.05
Cao su hn hp, cha lu ha, dng nguyn sinh
hoc dng tm, l hoc di.
4005 10
- Hn hp vi mui carbon hoc oxit silic:
4005 10 10 - - Ca keo t nhin
4005 10 90 - - Loi khc
4005 20 00 - Dng dung dch; dng phn tn tr cc sn phm
thuc phn nhm 4005.10
- Loi khc:
4005 91
- - Dng tm, l v di:
4005 91 10 - - - Ca keo t nhin
4005 91 90 - - - Loi khc
4005 99
- - Loi khc:
4005 99 10 - - - Dng latex (dng m cao su)
4005 99 90 - - - Loi khc
40.06
Cc dng khc (v d, thanh, ng v dng hnh) v
cc sn phm khc (v d, a, vng) bng cao su
cha lu ha.
4006 10 00 - Di "camel-back" dng p li lp cao su
4006 90
- Loi khc:
4006 90 10 - - Ca keo t nhin
4006 90 90 - - Loi khc
4007 00 00 Ch v dy bn bng cao su lu ha.
40.08
Tm, l, di, thanh v dng hnh, bng cao su lu
ho tr cao su cng.
- T cao su xp:
4008 11
- - Dng tm, l v di:
4008 11 10 - - - Chiu dy trn 5 mm, c mt mt c lt vi dt
4008
4008
4008
4008
11 20 - - - Loi khc, ming, tm ghp vi nhau lt nn v p

tng
11 90 - - - Loi khc
19 00 - - Loi khc
- T cao su khng xp:
21
- - Dng tm, l v di:
158
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
0
3
0
3
0
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
M hng
M t hng ho
4008
4008
21 10 - - - Chiu dy trn 5 mm, c mt mt c lt vi

21 20 - - - Loi khc, ming, tm ghp vi nhau lt nn v p
tng
4008 21 90 - - - Loi khc
4008 29 00 - - Loi khc
40.09
Cc loi ng, ng dn bng cao su lu ha, tr cao
su cng, c hoc khng km theo cc ph kin
ghp ni (v d, cc on ni, khp, khuu, vnh
m).
- Cha gia c hoc kt hp vi cc vt liu khc:
4009 11 00 - - Khng km ph kin ghp ni
4009 12
- - C km ph kin ghp ni:
4009 12 10 - - - ng ht v x bn dng trong khai thc m
4009 12 90 - - - Loi khc
- gia c hoc kt hp duy nht vi kim loi:
4009 21
- - Khng km ph kin ghp ni:
4009 21 90 - - - Loi khc
4009 22
4009 22 90 - - - Loi khc
- gia c hoc kt hp duy nht vi vt liu dt:
4009 31
- - Khng km ph kin ghp ni:
- - - Loi khc:
4009 31 91 - - - - ng dn nhin liu, ng dn nhit v ng dn
nc, dng cho xe gn ng c thuc nhm 87.02,
87.03, 87.04 hoc 87.11
4009 31 99 - - - - Loi khc
4009 32
4009 32 90 - - - Loi khc
- gia c hoc kt hp vi vt liu khc:
4009 41 00 - - Khng km ph kin ghp ni
4009 42
4009 42 90 - - - Loi khc
40.10
Bng ti hoc ai ti bng truyn (dy cu roa) hoc
ai truyn, bng cao su lu ha.
- Bng ti hoc ai ti:
4010 11 00 - - Ch c gia c bng kim loi
4010 12 00 - - Ch c gia c bng vt liu dt
4010 19 00 - - Loi khc
- Bng truyn hoc ai truyn:
159
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
M hng
M t hng ho
4010
31 00 - - Bng truyn lin tc c mt ct hnh thang (bng

ch V), c gn hnh ch V, vi chu vi ngoi trn 60 cm
n 180 cm
4010 32 00 - - Bng truyn c mt ct hnh thang (bng ch V),
tr bng truyn c gn hnh ch V, vi chu vi ngoi
trn 60 cm n 180 cm
4010 33 00 - - Bng truyn lin tc c c mt ct hnh thang (bng
ch V), c gn hnh ch V, vi chu vi ngoi trn 180
cm n 240 cm
4010 34 00 - - Bng truyn lin tc c mt ct hnh thang (bng
ch V), tr bng truyn c gn hnh ch V, vi chu vi
ngoi trn 180 cm n 240 cm
4010 35 00 - - Bng truyn ng b lin tc, c chu vi ngoi trn
60 cm n 150 cm
4010 36 00 - - Bng truyn ng b lin tc c chu vi ngoi trn
150 cm n 198 cm
4010 39 00 - - Loi khc
40.11
Lp loi bm hi bng cao su, cha qua s dng.
4011 30 00 - Loi dng cho my bay
- Loi khc, c hoa lp hnh ch chi hoc tng t:
4011 61
- - Loi dng cho xe v my nng nghip hoc lm
nghip:
4011 61 10 - - - Loi dng cho my ko nng nghip hoc lm
nghip thuc nhm 87.01 hoc dng cho my nng
nghip hoc lm nghip thuc nhm 84.29 hoc 84.30
4011
4011
4011
4011
4011
4011
4011
4011
4011
4011
61 90 - - - Loi khc
62
- - Loi dng cho xe v my xy dng hoc xp d
cng nghip v c kch thc vnh khng qu 61 cm:
62 10 - - - Loi dng cho my ko, my thuc nhm 84.29
hoc 84.30, xe nng hng hoc xe v my xp d cng
nghip khc
62 90 - - - Loi khc
63
cng nghip v c kch thc vnh trn 61 cm:
nghip khc
63 90 - - - Loi khc
69 00 - - Loi khc
- Loi khc:
92
- - Loi dng cho xe v my nng nghip hoc lm
nghip:
92 10 - - - Loi dng cho my ko, my thuc phn nhm
84.29 hoc 84.30 hoc xe ct kt
160
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
M hng
4011
4011
4011
4011
4011
4011
4011
4011
4011
4011
4011
M t hng ho
92 90 - - - Loi khc
93
cng nghip v c kch thc vnh khng qu 61 cm:
nghip khc
93 90 - - - Loi khc
94
cng nghip v c kch thc vnh trn 61cm:
94 10 - - - Loi dng cho my thuc nhm 84.29 hoc 84.30
94 20 - - - Loi dng cho my ko, xe nng hng hoc xe v
my xp d cng nghip khc
94 90 - - - Loi khc
99
- - Loi khc:
99 10 - - - Loi dng cho xe thuc Chng 87
99 20 - - - Loi dng cho my thuc nhm 84.29 hoc 84.30
4011 99 30 - - - Loi khc, c chiu rng trn 450 mm

4011 99 90 - - - Loi khc
40.13
Sm cc loi, bng cao su.
4013 10
- Loi dng cho t con (k c t ch ngi c
khoang ch hnh l chung (station wagons) v t
ua), t but hoc t ti:
- - Loi dng cho t con (k c t ch ngi c
khoang ch hnh l chung (station wagons) v t
ua):
4013 10 11 - - - Dng cho loi lp c chiu rng khng qu 450
mm
- - Loi dng cho t but hoc t ti:
4013 10 21 - - - Dng cho loi lp c chiu rng khng qu 450
mm
4013 20 00 - Loi dng cho xe p
4013 90
- Loi khc:
- - Loi dng cho my thuc nhm 84.29 hoc 84.30:
4013 90 11 - - - Ph hp lp cho loi lp c chiu rng khng qu
450 mm
4013 90 19 - - - Ph hp lp cho loi lp c chiu rng trn 450
mm
4013 90 20 - - Loi dng cho xe mt
- - Loi dng cho cc xe khc thuc Chng 87:
450 mm
4013 90 39 - - - Ph hp lp cho loi lp c chiu rng trn 450
mm
161
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
10
10
10
10
10
10
10
10
10
10
10
10
20
20
20
20
20
20
20
10
20
10
20
10
10
10
10
10
10
10
30
30
30
30
30
30
28
25
23
21
19
17
28
25
23
21
19
17
M hng
M t hng ho
4013
90 40 - - Loi dng cho my bay

- - Loi khc:
450 mm
40.14
Sn phm v sinh hoc y t (k c nm v cao su),
bng cao su lu ha tr cao su cng, c hoc khng
km theo cc ph kin lp rp bng cao su cng.
4014
4014
4014
4014
4014
40.15
10
90
90
90
90
4015
4015
4015
4015
4015
4015
40.16
11
19
90
90
90
90
4016
4016
10
10
4016
4016
10
10
4016
4016
4016
4016
4016
4016
4016
4016
4016
4016
91
91
91
91
92
92
92
93
93
93
00 - Bao trnh thai

- Loi khc:
10 - - Nm v ca bnh cho tr em n v cc loi tng t
40 - - Nt chai dng cho dc phm
90 - - Loi khc
Sn phm may mc v ph tr may mc (k c
gng tay, gng h ngn v gng bao tay), dng cho
mi mc ch, bng cao su lu ha tr cao su cng.
- Gng tay, gng tay h ngn v gng bao tay:
00 - - Dng trong phu thut
00 - - Loi khc
- Loi khc:
10 - - Tp d ch chng phng x
20 - - Trang phc ln
90 - - Loi khc
Cc sn phm khc bng cao su lu ha tr cao su
cng.
- Bng cao su xp:
10 - - Ming m cho cc sn phm may mc hoc cc
ph tr ca qun o
20 - - Tm, ming ghp tri nn v p tng
90 - - Loi khc
- Loi khc:
- - Tm ph sn v tm (m) tri sn:
10 - - - Tm m
20 - - -Dng ming ghp vi nhau
90 - - - Loi khc
- - Ty:
10 - - - u ty (eraser tips)
90 - - - Loi khc
- - Ming m, vng m v cc ming chn khc:
10 - - - u bt cch in cho cc chn t in
20 - - - Ming m v vnh khung trn, loi dng cho xe
c ng c thuc nhm 87.02, 87.03, 87.04 hoc 87.11
162
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
3
3
3
3
3
3
3
3
3
14
14
13
13
11
11
5
5
5
5
5
5
5
5
5
14
13
11
14
14
13
13
11
11
28
28
28
25
25
25
23
23
23
14
14
13
13
11
11
3
3
3
3
3
3
M hng
M t hng ho
4016
4016
93 90 - - - Loi khc
94 00 - - m chng va cho tu thuyn hoc tu, c hoc
khng bm phng c
4016 95 00 - - Cc sn phm c th bm phng khc
4016 99
- - Loi khc:
- - - B phn v ph kin dng cho xe thuc Chng
87:
4016 99 13 - - - - Vin cao su quanh knh ca, dng cho xe c ng
c thuc nhm 87.02, 87.03 hoc 87.04
4016 99 14 - - - - Loi khc, dng cho xe thuc nhm 87.02, 87.03,
87.04, 87.05 hoc 87.11
4016 99 15 - - - - Dng cho xe thuc nhm 87.09, 87.13, 87.15
hoc 87.16
4016 99 16 - - - - Chn bn xe p
4016 99 17 - - - - B phn ca xe p
4016 99 18 - - - - Ph kin khc ca xe p
4016 99 19 - - - - Loi khc
4016 99 20 - - - B phn v ph kin ca d xoay thuc nhm
88.04
4016 99 30 - - - Di cao su
4016 99 40 - - - Ming ghp vi nhau p tng
- - - Cc sn phm khc s dng cho my hoc cc
thit b in hoc c kh, hoc cho cc mc ch k
thut khc:
4016 99 51 - - - - Trc ln cao su
4016 99 52 - - - - Ct lm lp (Tyre mould bladders)
4016 99 53 - - - - Np chp cch in
4016 99 54 - - - - Vng v v bc bng cao su s dng cho h
thng dy in ca t
4016 99 59 - - - - Loi khc
4016 99 60 - - - Lt ng ray xe la (rail pad)
4016 99 70 - - - Loi chu lc xy dng k c lc cu
- - - Loi khc:
4016 99 91 - - - - Khn tri bn
4016 99 99 - - - - Loi khc
40.17
Cao su cng (v d, ebonit) cc dng, k c ph
liu v ph thi; cc sn phm bng cao su cng.
4017 00 10 - Ming ghp vi nhau p tng, lt sn
4017 00 20 - Cc sn phm bng cao su cng khc
4017 00 90 - Loi khc
Chng 41 - Da sng (tr da lng) v da thuc
163
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
5
3
5
3
5
10
10
10
10
10
10
28
28
28
5
5
25
25
25
5
5
23
23
23
4
5
5
5
5
5
5
5
3
3
3
5
3
3
3
5
3
3
3
5
3
5
5
3
5
5
3
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
4
4
M hng
M t hng ho
41.01
4101
20
4101
4101
4101
4101
4101
4101
4101
4101
41.02
20
20
50
50
50
90
90
90
10
90
10
90
10
90
Da sng ca h tru b (k c tru) hoc ng vt

h nga (ti, hoc mui, kh, ngm vi, axit ho
hoc c bo qun cch khc, nhng cha thuc,
cha lm thnh da trng hoc gia cng thm),
hoc cha kh lng hoc lng x.
- Da sng nguyn con, trng lng da mt con khng
qu 8 kg khi lm kh, 10 kg khi mui kh, hoc 16 kg
dng ti, dng mui t hoc bo qun cch khc:
- - c chun b thuc
- - Loi khc
- Da sng nguyn con, trng lng trn 16 kg:
- - c chun b thuc
- - Loi khc
- Loi khc, k c da lng, 1/2 da lng v da bng:
- - c chun b thuc
- - Loi khc
Da sng ca cu (ti, hoc mui, kh, ngm vi,
axt ho hoc c bo qun cch khc, nhng
cha thuc, cha lm thnh da trng hoc gia cng
thm), hoc cha kh lng hoc lng x, tr cc
loi ghi Ch gii 1(c) ca Chng ny.
4102
10 00 - Loi cn lng
- Loi khng cn lng:
4102 21 00 - - c axt ho
4102 29
- - Loi khc:
4102 29 10 - - - c chun b thuc
4102 29 90 - - - Loi khc
41.03
Da sng ca loi ng vt khc (ti, hoc mui,
kh, ngm vi, axt ho hoc c bo qun cch
khc, nhng cha thuc, cha lm thnh da trng
hoc gia cng thm), hoc cha kh lng hoc
lng x, tr cc loi loi tr trong Ch gii 1(b)
hoc 1(c) ca Chng ny.
4103 20
- Ca loi b st:
4103 20 10 - - c chun b thuc
4103 20 90 - - Loi khc
4103 30 00 - Ca ln
4103 90 00 - Loi khc
41.04
Da thuc hoc da mc ca loi b (k c tru) hoc
loi nga, khng c lng, hoc cha lng x,
nhng cha c gia cng thm.
- dng t (k c xanh-t):
4104 11 00 - - Da ct, cha x; da vng c mt ct (da ln)
4104 19 00 - - Loi khc
164
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
4104 41 00
4104 49 00
41.05
4105 10 00
4105 30 00
41.06
4106
4106
21 00
22 00
4106
4106
4106
4106
4106
31
32
40
40
40
00
00
10
20
4106 91 00
4106 92 00
41.07
4107
4107
4107
11 00
12 00
19 00
4107
4107
4107
4112
91
92
99
00
00
00
00
00
10
20
30
90
00
00
00
00
41.13
4113
4113
4113
4113
- dng kh (mc):
- - Da ct, cha x; da vng c mt ct (da ln)
- - Loi khc
Da thuc hoc da mc ca cu, khng c lng,
hoc cha x, nhng cha c gia cng thm.
- dng t (k c xanh-t)
- dng kh (mc)
Da thuc hoc da mc ca cc loi ng vt khc,
khng c lng, hoc cha x, nhng cha c
gia cng thm.
- Ca d:
- - dng t (k c xanh-t)
- - dng kh (mc)
- Ca ln:
- - dng kh (mc)
- Ca loi b st:
- - dng kh (mc)
- Loi khc:
- - dng kh (mc)
Da thuc c gia cng thm sau khi thuc hoc
lm mc, k c da trng, ca b (k c tru) hoc
ca nga, khng c lng, hoc cha x, tr da
thuc nhm 41.14.
- Da nguyn con:
- - Da ct, cha x
- - Da vng c mt ct (da ln)
- - Loi khc
- Loi khc, k c na con:
- - Da ct, cha x
- - Da vng c mt ct (da ln)
- - Loi khc
lm mc, k c da trng, ca cu, khng c lng,
hoc cha x, tr da thuc nhm 41.14.
lm mc, k c da trng, ca cc loi ng vt khc,
khng c lng, hoc cha x, tr da thuc nhm
41.14.
- Ca d
- Ca ln
- Ca loi b st
- Loi khc
165
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
0
5
0
5
0
5
0
5
0
5
0
5
0
5
0
5
0
5
0
0
0
0
0
0
0
5
0
5
0
5
5
5
5
5
5
5
4
4
4
5
5
5
5
5
5
5
5
4
4
4
4
5
5
5
5
5
5
5
5
4
4
4
4
M hng
41.14
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Da thuc du (k c da thuc du kt hp); da lng

v da lng bng mng mng c to trc; da nh.
4114
4114
10 00 - Da thuc du (k c da thuc du kt hp)

20 00 - Da lng v da lng bng mng mng c to trc;
da nh
41.15
Da thuc tng hp vi thnh phn c bn l da
thuc hoc si da thuc, dng tm, tm mng hoc
dng di, c hoc khng dng cun; da vn v ph
liu khc t da thuc hoc da tng hp, khng ph
hp dng cho sn xut hng da; bi da v cc loi
bt da.
4115 10 00 - Da thuc tng hp vi thnh phn c bn l da thuc
hoc si da thuc, dng tm, tm mng hoc dng di,
c hoc khng dng cun
4115 20 00 - Da vn v ph liu khc t da thuc hoc da tng
hp, khng ph hp dng cho sn xut hng da; bi da,
cc loi bt da
5
5
5
5
5
5
21
19
17
Chng 42 - Cc sn phm bng da thuc; yn

cng v b yn cng; cc mt hng du lch, ti
xch v cc loi cha tng t; cc sn phm
lm t rut ng vt (tr t t rut con tm)
4201
00 00 Yn cng v b yn cng dng cho cc loi ng

vt (k c dy ko, dy dt, ming m u gi, ai
hoc r bt mm, vi lt yn, ti yn, o ch v cc
loi tng t), lm bng vt liu bt k.
42.02
Hm, va ly, xc ng n trang, cp ti liu, cp

sch, ti cp hc sinh, bao knh, bao ng nhm, hp
camera, hp nhc c, bao sng, bao sng ngn mc
vo yn nga v cc loi cha tng t; ti du
lch, ti ng n hoc ung c ph lp cch,
ti ng v sinh c nhn, ba l, ti xch tay, ti
i ch, xc ct, v, ti ng bn , hp ng thuc
l iu, hp ng thuc l si, ti dng c, ti
th thao, ti ng chai ru, hp ng trang
sc, hp ng phn, hp ng dao ko v cc loi
ti hp tng t bng da thuc hoc da thuc tng
hp, bng tm plastic, bng vt liu dt, bng si
lu ha hoc bng ba, hoc c ph ton b hay
ch yu bng cc vt liu trn hoc bng giy.
166
M hng
M t hng ho
4202
4202
11 00
12
4202
4202
12 11
12 19
4202
4202
4202
4202
4202
12
12
19
19
19
4202
4202
4202
21 00
22 00
29 00
4202
4202
4202
4202
4202
4202
31
32
39
39
39
39
4202
39 90
4202
91
4202
4202
4202
4202
4202
4202
4202
4202
4202
4202
4202
4202
91
91
91
92
92
92
92
99
99
99
99
99
4202
99 90
91
99
20
90
00
00
10
20
30
11
19
90
10
20
90
10
20
30
40
- Hm, valy, xc ng n trang, cp ti liu, cp

sch, cp hc sinh v cc loi cha tng t:
- - Mt ngoi bng da thuc, da tng hp
- - Mt ngoi bng plastic hoc vt liu dt:
- - - Cp, ti eo vai cho hc sinh:
- - - - Mt ngoi bng si lu ha
- - - - Loi khc
- - - Loi khc:
- - - - Mt ngoi bng si lu ha
- - - - Loi khc
- - Loi khc:
- - - Mt ngoi bng ba
- - - Loi khc
- Ti xch tay, c hoc khng c quai eo vai, k c
loi khng c tay cm:
- - Mt ngoi bng da thuc hoc da tng hp
- - Mt ngoi bng plastic hoc vt liu dt
- - Loi khc
- Cc vt thuc loi thng mang theo trong ti
hoc trong ti xch tay:
- - Mt ngoi bng da thuc hoc da tng hp
- - Mt ngoi bng tm plastic hoc vt liu dt
- - Loi khc:
- - - Bng ng
- - - Bng ni-ken
- - - Bng g hoc km hoc vt liu c trm khc t
ngun ng vt hoc thc vt hoc khong vt
- - - Loi khc
- Loi khc:
- - Mt ngoi bng da thuc hoc da tng hp:
- - - Ti ng th thao:
- - - - Ti ng Bowling
- - - - Loi khc
- - - Loi khc
- - Mt ngoi bng plastic hoc vt liu dt:
- - - Ti dng trong nh v sinh, lm bng plastic
- - - Ti ng Bowling
- - - Loi khc
- - Loi khc:
- - - Mt ngoi bng si lu ha hoc ba
- - - Bng ng
- - - Bng ni-ken
- - - Bng km hoc vt liu c trm khc t ngun
ng vt hoc thc vt hoc khong vt
- - - Loi khc
167
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
25
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
25
25
23
23
28
28
28
25
25
25
23
23
23
28
28
25
25
23
23
28
28
28
25
25
25
23
23
23
28
25
23
28
28
28
25
25
25
23
23
23
28
28
28
25
25
25
23
23
23
28
28
28
28
25
25
25
25
23
23
23
23
28
25
23
M hng
M t hng ho
42.03
4203
10 00
4203
4203
4203
4203
4203
4203
42.05
4205
4205
21
29
29
29
30
40
00
10
90
00
00
00 10
00 20
Hng may mc v ph tr qun o, bng da

thuc hoc bng da tng hp.
- Hng may mc
- Gng tay thng, gng tay h ngn v gng tay bao:
- - Thit k c bit dng cho th thao
- - Gng tay khc:
- - - Gng tay bo h lao ng
- - - Loi khc
- Tht lng v dy eo sng
- ph tr qun o khc
Sn phm khc bng da thuc hoc da tng hp.
- Dy buc giy; tm lt
- Dy ai an ton v dy bo v dng trong cng nghip
4205
00 30 - Dy hoc dy tt bng da thuc dng trang sc

hoc sn phm trang im c nhn
4205 00 40 - Sn phm khc dng cho my mc hoc thit b c
kh hoc mc ch k thut khc
4205 00 90 - Loi khc
42.06
Sn phm lm bng rut ng vt (tr t t rut
con tm), bng mng rut gi (dng trong k thut
dt vng), bng bong bng hoc bng gn.
4206 00 10 - Hp ng thuc l
4206 00 90 - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
25
23
14
13
11
28
28
28
28
25
25
25
25
23
23
23
23
14
14
13
13
11
11
14
13
11
14
13
11
0
0
0
0
0
0
Chng 43 - Da lng v da lng nhn to; cc sn

phm lm t da lng v da lng nhn to
43.01
4301
10 00
4301
30 00
4301
60 00
4301
80 00
4301
90 00
Da lng sng (k c u, ui, bn chn v cc mu

hoc cc mnh ct khc, s dng c trong thuc
da lng), tr da sng trong cc nhm 41.01, 41.02
hoc 41.03.
- Ca loi chn vizn, da nguyn con, c hoc khng
c u, ui hoc bn chn
- Ca cc ging cu nh: Astrakhan, Broadtail,
Caracul, Ba T v cc ging cu tng t, cu n ,
Mng C, Trung Quc hoc Ty Tng, da nguyn con,
c hoc khng c u, ui hoc bn chn
- Ca loi co, da nguyn con, c hoc khng c u,
ui hoc bn chn
- Ca loi ng vt khc, da nguyn con, c hoc
khng c u, ui hoc bn chn
- u, ui, bn chn v cc mu hoc mnh ct khc,
s dng c trong thuc da lng
168
M hng
43.02
4302
4302
4302
11 00
19 00
20 00
4302
30 00
43.03
4303
4303
4303
4303
43.04
10 00
90
90 20
90 90
4304
4304
00 10
00 20
4304
4304
00 91
00 99
M t hng ho
Da lng thuc hoc chui (k c u, ui, bn
chn v cc mu hoc cc mnh ct khc), hoc
cha ghp ni (khng c thm cc vt liu ph tr
khc) tr loi thuc nhm 43.03.
- Loi da nguyn con, c hoc khng c u, ui hoc
bn chn, cha ghp ni:
- - Ca loi chn vizon
- - Loi khc
- u, ui, bn chn v cc mu hoc cc mnh ct,
cha ghp ni
- Loi da nguyn con v cc mu hoc cc mnh ct
ca chng, ghp ni
Hng may mc, ph tr qun o v cc vt phm
khc bng da lng.
- Hng may mc v ph tr qun o
- Loi khc:
- - Sn phm dng cho mc ch cng nghip
- - Loi khc
Da lng nhn to v cc sn phm lm bng da lng
nhn to.
- Da lng nhn to
- Sn phm dng cho mc ch cng nghip
- Loi khc:
- - Ti th thao
- - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
28
25
23
28
28
25
25
23
23
21
28
19
25
17
23
28
28
25
25
23
23
5
5
5
5
5
5
5
5
5
5
5
5
Chng 44 - G v cc mt hng bng g; than t g
44.01
4401
10 00
4401
4401
21 00
22 00
4401 31 00
4401 39 00
44.02
4402
10 00
G nhin liu, dng khc, thanh nh, cnh, b hoc

cc dng tng t; v bo, dm g; ph liu g v
mn ca, hoc cha ng thnh khi, bnh, vin
hoc cc dng tng t.
- G nhin liu, dng khc, thanh nh, cnh, b hoc
cc dng tng t
- V bo hoc dm g:
- - T cy l kim
- - T cy khng thuc loi l kim
- Mn ca v ph liu g, hoc cha ng thnh
dng khi, bnh, vin hoc cc dng tng t:
- - Vin g
- - Loi khc
Than ci (k c than t t v qu hoc ht),
hoc cha ng thnh khi.
- Ca tre
169
M hng
M t hng ho
4402 90
- Loi khc:
4402 90 10 - - Than go da
4402 90 90 - - Loi khc
44.03
G cy, hoc cha bc v hoc dc g hoc o
vung th.
4403 10
- x l bng sn, cht mu, cht creozot hoc cc
cht bo qun khc:
4403 10 10 - - Ct so, khc g x v g lng
4403 10 90 - - Loi khc
4403 20
- Loi khc, thuc cy l kim:
4403 20 10 - - Ct so, khc g x v g lng
4403 20 90 - - Loi khc
- Loi khc, bng g nhit i nu trong Ch gii
phn nhm 2 ca Chng ny:
4403 41
- - Meranti sm, g Meranti nht v g Meranti
Bakau:
4403 41 10 - - - Ct so, khc g x v g lng
4403 41 90 - - - Loi khc
4403 49
- - Loi khc:
4403 49 10 - - - Ct so, khc g x v g lng
4403 49 90 - - - Loi khc
- Loi khc:
4403 91
- - G si (Quercus spp.):
4403 91 10 - - - Ct so, khc g x v g lng
4403 91 90 - - - Loi khc
4403 92
- - G si (Fagus spp):
4403 92 10 - - - Ct so, khc g x v g lng
4403 92 90 - - - Loi khc
4403 99
- - Loi khc:
4403 99 10 - - - Ct so, khc g x v g lng
4403 99 90 - - - Loi khc
44.04
G ai thng; cc ch; so, ct v cc bng g, vt
nhn, nhng khng x dc; gy g, ct nhng
cha tin, un cong hoc gia cng cch khc, ph
hp cho sn xut ba toong, cn , chui, tay cm
dng c hoc tng t; dm g v cc dng tng
t.
4404 10 00 - T cy l kim
4404 20
- T cy khng thuc loi l kim:
4404 20 10 - - Nan g (Chipwood)
4404 20 90 - - Loi khc
44.05
Si g; bt g.
4405 00 10 - Si g
4405 00 20 - Bt g
170
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
3
3
3
3
3
1
1
1
1
1
1
M hng
M t hng ho
44.06
4406 10 00
4406 90 00
44.07
4407
10 00
4407
4407
4407
4407
4407
4407
4407
21
21
21
22
22
22
25
4407
4407
25 11
25 19
4407
4407
4407
25 21
25 29
26
4407
4407
4407
4407
4407
4407
4407
4407
4407
26
26
27
27
27
28
28
28
29
4407
4407
29 11
29 19
4407
4407
29 21
29 29
4407
4407
29 31
29 39
10
90
10
90
10
90
10
90
10
90
T vt ng st hoc ng xe in (thanh ngang)

bng g.
- Loi cha c ngm tm
- Loi khc
G ca hoc x theo chiu dc, lng hoc bc,
hoc cha bo, nh giy rp hoc ghp ni u, c
dy trn 6 mm.
- G t cy l kim
- Cc loi g nhit i c nu trong Ch gii phn
nhm 2 ca Chng ny:
- - G Mahogany (Swietenia spp.):
- - - bo, nh gip hoc ni u
- - - Loi khc
- - G Virola, Imbuia v Balsa:
- - - Loi khc
- - G Meranti sm, g Meranti nht v g
Meranti Bakau:
- - - G Meranti sm hoc g Meranti nht:
- - - - bo, nh gip hoc ni u
- - - - Loi khc
- - - G Meranti Bakau:
- - - - Loi khc
- - G Lauan trng, g Meranti trng, g Seraya trng,
g Meranti vng v g Alan:
- - - Loi khc
- - G Sapelli:
- - - Loi khc
- - G Iroko:
- - - Loi khc
- - Loi khc:
- - - G Jelutong (Dyera spp.):
- - - - Loi khc
- - - G Kapur (Dryobalanops spp.):
- - - - Loi khc
- - - G Kempas (Koompassia spp.):
- - - - Loi khc
- - - G Keruing (Dipterocarpus spp.):
171
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
4407
M t hng ho
29 41 - - - - bo, nh gip hoc ni u

29 49 - - - - Loi khc
- - - G Ramin (Gonystylus spp.):
29 51 - - - - bo, nh gip hoc ni u
29 59 - - - - Loi khc
- - - G Tch (Tectong spp.):
29 61 - - - - bo, nh gip hoc ni u
29 69 - - - - Loi khc
- - - G Balau (Shorea spp.):
29 71 - - - - bo, nh gip hoc ni u
29 79 - - - - Loi khc
- - - G Mengkulang (Heritiera spp.):
29 81 - - - - bo, nh gip hoc ni u
29 89 - - - - Loi khc
- - - Loi khc:
29 91 - - - - G Jongkong (Dactylocladus spp.) v g Merbau
(Intsia spp.), bo, nh gip hoc ni u
29 92 - - - - G Jongkong (Dactylocladus spp.) v g Merbau
(Intsia spp.), loi khc
29 93 - - - - Loi khc, bo, nh gip hoc ni u
29 99 - - - - Loi khc
- Loi khc:
91
- - G si (Quercus spp.):
91 10 - - - bo, nh giy rp hoc ni u
91 90 - - - Loi khc
92
- - G si (Fagus spp.):
92 10 - - - bo, nh gip hoc ni u
92 90 - - - Loi khc
93
- - G thch (Acer spp.):
93 10 - - - Bo, nh giy rp hoc ghp ni u
93 90 - - - Loi khc
94
- - G anh o (Prunus spp.):
94 90 - - - Loi khc
95
- - G tn b (Fraxinus spp.):
95 90 - - - Loi khc
99
- - Loi khc:
99 90 - - - Loi khc
172
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
44.08
1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Tm g lm lp mt (k c nhng tm thu c
bng cch lng g ghp), lm g dn hoc lm
g p tng t khc v g khc, c x dc,
lng hoc bc tch, hoc cha bo, nh giy
rp, ghp hoc ni u, c dy khng qu 6 mm.
4408
4408
10
- G t cy l kim:
10 10 - - Thanh mng bng g tuyt tng gia cng sn
xut bt ch; g thng sn xut vn ghp
4408 10 30 - - Vn lng lm lp mt
4408 10 90 - - Loi khc
- Cc loi g nhit i c ghi trong Ch gii phn
nhm 2 ca Chng ny:
4408 31 00 - - G Meranti sm, g Meranti nht v g
Meranti bakau
4408 39
- - Loi khc:
4408 39 10 - - - Thanh mng g Jelutong gia cng sn xut
bt ch
4408 39 90 - - - Loi khc
4408 90 00 - Loi khc
44.09
G (k c g vn v vin di g trang tr lm sn,
cha lp ghp) c to dng lin tc (lm mng,
soi rnh, bo rnh, vt cnh, ghp ch V, to gn,
g dng chui ht, to khun hnh, tin trn hoc
gia cng tng t) dc theo cc cnh, u hoc b
mt, hoc cha bo, nh giy rp hoc ni u.
4409
10 00 - G t cy l kim
- G t cy khng thuc loi l kim:
4409 21 00 - - T tre
4409 29 00 - - Loi khc
44.10
Vn dm, vn dm nh hng (OSB) v cc loi
vn tng t (v d, vn xp) bng g hoc bng cc
loi vt liu c cht g khc, hoc cha lin kt
bng keo hoc bng cht kt dnh hu c khc.
4410
4410
4410
4410
44.11
Thu sut AJCEP (%)
11
12
19
90
00
00
00
00
- Bng g:
- - Vn dm
- - Vn dm nh hng v vn xp (OSB)
- - Loi khc
- Loi khc
Vn si bng g hoc bng cc loi vt liu c cht
g khc, hoc cha ghp li bng keo hoc bng
cc cht kt dnh hu c khc.
- Vn si c t trng trung bnh (MDF):
173
0
0
0
0
0
0
0
0
0
0
0
0
3
3
3
3
3
3
5
5
5
5
5
5
5
5
4
4
4
4
M hng
4411
4411
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
12 00 - - Loi c chiu dy khng qu 5 mm

13 00 - - Loi c chiu dy trn 5 mm nhng khng qu 9 mm
5
5
5
5
4
4
14 00 - - Loi c chiu dy trn 9 mm

- Loi khc:
4411 92 00 - - C t trng trn 0,8 g/cm3
4411 93 00 - - C t trng trn 0,5 g/cm3 nhng khng qu 0,8
g/cm3
4411 94 00 - - C t trng khng qu 0,5 g/cm3
44.12
G dn, tm g dn vn lng v cc tm vn g p
tng t.
4412 10 00 - T tre
- G dn khc, ch bao gm nhng lp g (tr tre), mi
lp c chiu dy khng qu 6 mm:
4412 31 00 - - C t nht mt lp mt ngoi bng g nhit i
c nu trong Ch gii phn nhm 2 ca Chng ny
4412 32 00 - - Loi khc, vi t nht mt lp mt ngoi bng g
khng thuc loi l kim
4412 39 00 - - Loi khc
- Loi khc:
4412 94 00 - - Tm khi, tm mng v tm lt
4412 99 00 - - Loi khc
4413 00 00 G c lm tng rn, dng khi, tm,
thanh hoc to hnh.
4414 00 00 Khung tranh, khung nh, khung gng bng g
hoc cc sn phm bng g tng t.
44.15
Hm, hp, thng tha, thng hnh trng v cc loi
bao b tng t, bng g; tang cun cp bng g;
gi k k hng, gi hng kiu thng v cc loi
gi hng khc, bng g; vnh m gi k hng
bng g.
4415 10 00 - Hm, hp, thng tha, thng hnh trng v cc loi
bao b tng t; tang cun cp
4415 20 00 - Gi k k hng, gi k hng kiu thng v cc
loi gi hng khc; vnh m gi k hng
44.16
Thng t n, thng trn, thng hnh trng, hnh tr,
c ai, cc loi thng c ai khc v cc b phn
ca chng, bng g, k c cc loi tm vn cong.
5
5
5
5
4
4
5
5
3
5
5
3
4
4
3
28
25
23
21
19
17
21
19
17
21
21
19
19
17
17
14
13
11
4411
4416 00 10 - Tm vn cong
4416 00 90 - Loi khc
44.17
Dng c cc loi, thn dng c, tay cm dng c,
thn v cn chi hoc bn chi, bng g; ct hoc
khun giy, ng, bng g.
4417 00 10 - Ct hoc khun (phom) ca giy, ng
174
M hng
M t hng ho
4417 00 90 - Loi khc

44.18
Vn ghp v mc dng trong xy dng, k c
panen c li xp, panen lt sn v vn lp lp
ghp.
4418 10 00 - Ca s, ca s st t v khung ca s
4418 20 00 - Ca ra vo v khung ca ra vo v ngng ca ca
chng
4418 40 00 - Vn cp pha xy dng
4418 50 00 - Vn lp
4418 60 00 - Ct tr v x, rm
- Panen lt sn lp ghp:
4418 71 00 - - Cho sn khm
4418 72 00 - - Loi khc, nhiu lp
4418 79 00 - - Loi khc
4418 90
- Loi khc:
4418 90 10 - - Panen c li xp
4418 90 90 - - Loi khc
4419 00 00 B n v b lm bp, bng g.
44.20
G khm v dt; trp v cc loi hp ng trang
sc hoc ng dao ko, v cc sn phm tng t,
bng g; tng nh v trang tr, bng g; cc
loi dng bng g khng thuc Chng 94.
4420
4420
4420
4420
44.21
4421
4421
4421
4421
4421
4421
4421
4421
4421
4421
4421
10 00 - Tng nh v cc trang tr khc, bng g

90
- Loi khc:
90 10 - - Cc ni tht bng g khng thuc Chng 94
90 90 - - Loi khc
Cc sn phm bng g khc.
10 00 - Mc treo qun o
90
- Loi khc:
90 10 - - Li cun ch, ng si v sut si, gung cun ch
may v cc sn phm tng t
90 20 - - Thanh g lm dim
90 30 - - Mc g hoc ghim g dng cho giy dp
90 40 - - Que ko, que kem v tha xc kem
90 70 - - Qut tay v mn che ko bng tay, khung v cn ca
khung v b phn ca khung v cn
90 80 - - Tm
- - Loi khc:
90 93 - - - Chui ht cu nguyn
90 94 - - - Chui ht khc
90 99 - - - Loi khc
Chng 45 - Lie v cc sn phm bng lie
175
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
5
5
5
5
5
5
5
5
3
5
5
3
5
5
3
5
5
5
5
5
5
5
5
5
3
3
28
3
3
25
3
3
23
28
25
23
28
28
25
25
23
23
28
25
23
14
13
11
28
28
28
28
25
25
25
25
23
23
23
23
28
25
23
28
28
28
25
25
25
23
23
23
M hng
45.01
4501
4501
4502
10 00
90 00
00 00
45.03
4503 10 00
4503 90 00
45.04
4504
10 00
4504
90 00
M t hng ho
Lie t nhin, th hoc s ch; lie ph liu; lie
p, nghin thnh ht hoc thnh bt.
- Lie t nhin, th hoc s ch
- Loi khc
Lie t nhin, bc v hoc o th thnh hnh
vung, hoc dng khi, tm, l, hnh ch nht (k
c hnh vung) hoc di (k c dng phi lie ct
cnh dng lm nt hoc np y).
Cc sn phm bng lie t nhin.
- Nt v np y
- Loi khc
Lie kt dnh (c hoc khng c cht gn) v cc sn
phm bng lie kt dnh.
- Dng khi, tm, l v di; tm lt mi hnh dng;
dng hnh tr c, k c dng a
- Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
1
1
5
1
1
5
1
1
5
14
14
13
13
11
11
14
13
11
21
21
21
19
19
19
17
17
17
21
19
17
21
19
17
21
19
17
21
19
17
21
19
17
21
19
17
Chng 46 - Sn phm lm t rm, c giy hoc t

cc loi vt liu tt bn khc; cc sn phm bng
liu gai v song my
46.01
4601
4601
4601
21 00
22 00
29 00
4601
4601
92
92 10
4601
4601
4601
92 90
93
93 10
4601
4601
4601
93 90
94
94 10
4601
94 90
Dy tt bn v cc sn phm tng t lm bng vt

liu tt bn, hoc cha ghp thnh di; cc vt
liu tt bn, cc dy bn v cc sn phm tng t
bng vt liu tt bn, kt li vi nhau trong cc
tao dy song song hoc c dt, thnh tm,
dng thnh phm hoc bn thnh phm (v d,
chiu, thm, mnh).
- Chiu, thm v mnh bng vt liu thc vt:
- - T tre
- - T song my
- - Loi khc
- Loi khc:
- - T tre:
- - - Dy tt bn v cc sn phm tt bn tng t ca
vt liu tt bn, hoc cha ghp thnh di
- - - Loi khc
- - T song my:
- - - Loi khc
- - T vt liu thc vt khc:
- - - Loi khc
176
M hng
M t hng ho
4601
4601
4601
99
- - Loi khc:
99 10 - - - Chiu v thm
99 20 - - - Dy tt bn v cc sn phm tt bn tng t ca
4601 99 90 - - - Loi khc
46.02
Hng my tre, liu gai v cc mt hng khc, lm
trc tip t vt liu tt bn hoc lm t cc mt
hng thuc nhm 46.01; cc sn phm t cy h
mp.
- Bng vt liu thc vt:
4602 11 00 - - T tre
4602 12 00 - - T song my
4602 19 00 - - Loi khc
4602 90 00 - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
21
19
17
21
21
21
21
19
19
19
19
17
17
17
17
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Chng 47 - Bt giy t g hoc t nguyn liu x

xenlulo khc; giy loi hoc ba loi thu hi (ph
liu v vn tha)
4701 00 00 Bt giy c hc t g.
4702 00 00 Bt giy ho hc t g, loi ho tan.
47.03
Bt giy ho hc t g, sn xut bng phng php
sulphat hoc kim, tr loi ha tan.
- Cha ty trng:
4703 11 00 - - T g cy l kim
4703 19 00 - - T g khng thuc loi cy l kim
- qua bn ty trng hoc ty trng:
4703 21 00 - - T g cy l kim
47.04
Bt giy ho hc t g, sn xut bng phng php
sulpht, tr loi ha tan.
- Cha ty trng:
4704 11 00 - - T g cy l kim
- qua bn ty trng hoc ty trng:
4704 21 00 - - T g cy l kim
4705 00 00 Bt giy t g thu c bng vic kt hp cc
phng php nghin c hc v ho hc.
47.06
Bt giy t giy loi hoc ba loi thu hi (ph liu
v vn tha) hoc t vt liu x si xenlulo khc.
4706
4706
10 00 - Bt giy t x bng vn
20 00 - Bt giy t giy loi hoc ba loi thu hi (ph liu v
vn tha)
177
M hng
M t hng ho
4706
30 00 - Loi khc, t tre

- Loi khc:
4706 91 00 - - Thu c t qu trnh c hc
4706 92 00 - - Thu c t qu trnh ho hc
4706 93 00 - - Thu c t qu trnh kt hp c hc v ha hc
47.07
Giy loi hoc ba loi thu hi (ph liu v vn
tha).
4707 10 00 - Giy kraft hoc ba kraft hoc giy hoc ba sng,
cha ty trng
4707 20 00 - Giy hoc ba khc c lm ch yu bng bt giy
thu c t qu trnh ha hc ty trng, cha nhum
mu ton b
4707 30 00 - Giy hoc ba c lm ch yu bng bt giy thu
c t qu trnh c hc (v d, giy in bo, tp ch v
cc n phm tng t)
4707 90 00 - Loi khc, k c ph liu v vn tha cha phn loi
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
1
1
1
1
1
1
1
1
1
35
24
35
22
35
20
24
22
20
Chng 48 - Giy v ba; cc sn phm lm bng

bt giy, bng giy hoc bng ba
48.01
Giy in bo, dng cun hoc t.
4801 00 10 - nh lng khng qu 55g/m2
4801 00 90 - Loi khc
48.02
Giy v ba khng trng, loi dng in, vit hoc
dng cho cc mc ch bn khc, v giy lm th
v giy bng cha c l, dng cun hoc t hnh
ch nht (k c hnh vung), kch thc bt k, tr
giy thuc nhm 48.01 hoc 48.03; giy v ba sn
xut th cng.
4802 10 00 - Giy v ba sn xut th cng
4802 20
- Giy v ba s dng lm nn cho sn xut giy v ba
nhy sng, nhy nhit hoc nhy in:
4802 20 10 - - dng cun c chiu rng khng qu 15cm hoc
dng t hnh ch nht (bao gm c hnh vung) khng
c chiu no trn 36 cm dng khng gp
4802 20 90 - - Loi khc
4802 40
- Giy lm nn sn xut giy dn tng:
4802 40 10 - - dng cun c chiu rng khng qu 15cm hoc
dng t hnh ch nht (bao gm c hnh vung) khng
4802 40 90 - - Loi khc
- Giy v ba khc, khng cha bt giy thu c t
qu trnh c hc hoc qu trnh ho c hoc c hm
lng cc bt giy ny khng qu 10% so vi tng
lng bt giy tnh theo trng lng:
178
M hng
M t hng ho
4802
54
4802
54 11
4802
54 19
4802
54 21
4802
4802
4802
4802
54 29
54 30
54 90
55
4802
55 20 - - - Giy v ba trang tr, k c loi c hnh bng nc,

loi lm gi vn , loi c hoa vn x si, m mu
hoc hoa vn da gi c
- - - Giy lm nn sn xut giy cacbon:
55 31 - - - - Vi chiu rng khng qu 150mm
55 39 - - - - Loi khc
55 40 - - - Giy lm nn sn xut giy trng nhm
55 50 - - - Giy lm nn sn xut giy chng dnh
55 90 - - - Loi khc
56
- - C nh lng t 40g/m2 n 150g/m2, dng t vi
mt chiu khng qu 435 mm v chiu kia khng qu
297 mm dng khng gp:
56 20 - - - Giy v ba trang tr, k c loi c hnh bng
nc, loi lm gi vn , loi c hoa vn x si, m
mu hoc hoa vn da gi c
56 31 - - - - Khng c chiu no trn 36cm dng khng gp
- - C nh lng di 40 g/m2:
- - - Giy lm nn sn xut giy carbon, c nh lng
di 20g/m2:
- - - - dng cun vi chiu rng khng ln hn 15 cm
hoc dng t hnh ch nht (k c hnh vung) khng
- - - - Loi khc
- - - Giy lm nn sn xut giy cabon khc:
- - - - dng cun vi chiu rng khng ln hn 15 cm
hoc dng t hnh ch nht (k c hnh vung) khng
- - - - Loi khc
- - - Giy lm nn sn xut giy trng nhm
- - - Loi khc
- - C nh lng t 40 g/m2 n 150g/m2, dng cun:
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
35
35
35
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
24
22
20
5
5
5
5
5
5
4802
56 39 - - - - Loi khc
56 90 - - - Loi khc
57
- - Loi khc, nh lng t 40 g/m2 n 150 g/m2:
57 11 - - - - Khng c chiu no trn 36 cm dng khng gp
4802
4802
4802
57 19 - - - - Loi khc
57 90 - - - Loi khc
58
- - nh lng ln hn 150g/m2:
5
5
5
5
5
5
4802
4802
4802
4802
4802
4802
4802
4802
4802
4802
4802
179
M hng
4802
58 21
4802
4802
58 29
58 90
4802
4802
61
61 30
4802
4802
4802
61 40
61 90
62
4802
62 10
M t hng ho
- - - Giy v ba trang tr, k c loi c hnh bng nc,
hoc hoa vn da gi c:
- - - - dng cun vi chiu rng t 15 cm tr xung
hoc dng t hnh ch nht (k c hnh vung) vi
mt chiu t 36 cm tr xung v chiu kia t 15 cm tr
xung dng khng gp
- - - - Loi khc
- - - Loi khc
- Giy v ba khc, c hm lng bt giy thu c t
qu trnh c hc hoc c - ho trn 10% so vi tng bt
giy tnh theo trng lng:
- - Dng cun:
- - - Giy v ba trang tr k c loi c hnh bng nc,
loi lm gi vn , loi c cc si, hn hp cc m
mu hoc giy da gi c
- - - Giy lm nn sn xut giy trng nhm
- - - Loi khc
- - Dng t vi mt chiu khng qu 435 mm v chiu
kia khng qu 297 mm dng khng gp:
- - - Giy v ba trang tr, k c loi c hnh bng nc,
hoc hoa vn da gi c, dng t hnh ch nht (k c
hnh vung) vi mt chiu t 36 cm tr xung v chiu
kia t 15 cm tr xung dng khng gp
4802
62 20 - - - Giy v ba trang tr, k c loi c hnh bng

nc, loi lm gi vn , loi c hoa vn x si, m
mu hoc hoa vn da gi c
4802 62 90 - - - Loi khc
4802 69 00 - - Loi khc
48.03
Giy lm giy v sinh hoc lau mt, khn giy,
khn n v cc loi giy tng t dng trong gia
nh hoc v sinh, tm xenlulo v mng x si
xenlulo, hoc cha lm chun, lm nhn, rp ni,
c l, nhum mu b mt, trang tr hoc in b mt,
dng cun hoc t.
4803 00 30 - Tm xenlulo hoc mng x si xenlulo
4803 00 90 - Loi khc
48.04
Giy v ba kraft khng trng, dng cun hoc t,
tr loi thuc nhm 48.02 hoc 48.03.
- Kraft lp mt:
4804 11 00 - - Loi cha ty trng
4804 19 00 - - Loi khc
- Giy kraft lm bao:
180
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
24
22
20
24
5
22
5
20
5
24
22
20
5
5
5
5
5
5
24
22
20
24
22
20
5
5
5
5
5
5
28
28
25
25
23
23
10
14
8
13
7
11
M hng
M t hng ho
4804
4804
4804
4804
21
- - Loi cha ty trng:
21 10 - - - Loi dng lm bao xi mng
21 90 - - - Loi khc
29 00 - - Loi khc
- Giy v ba kraft khc c nh lng t 150 g/m2 tr
xung:
4804 31
4804 31 10 - - - Giy kraft cch in
4804 31 30 - - - C bn t t 40 g n 60 g, dng sn xut
bng dn g dn
4804 31 40 - - - Giy lm nn sn xut giy rp
4804 31 50 - - - Loi dng lm bao xi mng
4804 31 90 - - - Loi khc
4804 39
- - Loi khc:
4804 39 10 - - - C bn t t 40 g n 60 g, lm bng dn
trong sn xut g dn
4804 39 20 - - - Giy gi thc phm
4804 39 90 - - - Loi khc
- Giy v ba kraft khc c nh lng trn 150 g/m2
n di 225 g/m2:
4804 41
4804 41 10 - - - Giy kraft cch in
4804 41 90 - - - Loi khc
4804 42 00 - - Loi c ty trng ton b v c trn 95% trng
lng ca bt giy l bt g thu c t qu trnh ha
hc
4804 49
- - Loi khc:
4804 49 10 - - - Ba gi thc phm
4804 49 90 - - - Loi khc
- Giy v ba kraft khc c nh lng t 225 g/m2 tr
ln:
4804 51
4804 51 10 - - - Giy kraft cch in
4804 51 20 - - - Ba p c nh lng t 600g/m2 tr ln
4804 51 30 - - - C bn t t 40 g n 60 g, lm bng dn
g dn
4804 51 90 - - - Loi khc
4804 52 00 - - Loi c ty trng ton b v c trn 95% trng
lng ca bt giy l bt g thu c t qu trnh ha
hc
4804 59 00 - - Loi khc
48.05
Giy v ba khng trng khc, dng cun hoc t,
cha c gia cng hn mc chi tit trong Ch
gii 3 ca Chng ny.
181
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
21
14
3
19
13
3
17
11
5
5
5
5
5
4
5
5
5
5
5
5
5
5
5
14
14
13
13
11
11
5
17
17
5
16
16
5
14
14
17
17
16
16
14
14
5
5
5
5
5
5
5
4
4
5
17
5
16
4
14
17
16
14
M hng
4805
4805
4805
4805
4805
4805
11
12
12
12
19
19
4805
M t hng ho
00
- Giy to lp sng:
- - T bt giy bn ha
- - T bt giy rm r:
- - - C nh lng trn 150 g/m2 n di 225 g/m2
- - - Loi khc
- - Loi khc:
2
2
- - - C nh lng trn 150 g/m nhng di 225 g/m
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
19 90 - - - Loi khc
- Ba lp mt (ch yu hoc ton b t bt giy ti ch):
4805
4805
4805
4805
4805
4805
4805
4805
4805
24
25
25
25
30
30
30
40
50
7
7
6
6
6
6
5
5
5
5
5
5
5
5
4
4
4
4
4805
4805
91
91
4805
4805
4805
4805
4805
4805
4805
4805
4805
48.06
91
91
92
92
92
93
93
93
93
5
5
5
5
5
5
7
7
6
6
6
6
7
7
7
6
6
6
6
6
6
4806
4806
4806
4806
10
20
30
40
3
5
3
5
3
5
3
5
3
4
3
5
10
90
10
00 - - C nh lng t 150 g/m2 tr xung

2
- - C nh lng trn 150 g/m :
10 - - - C nh lng nh hn 225 g/m2
90 - - - Loi khc
- Giy bao gi lm t bt giy sulphit:
10 - - Giy bao quanh hp dim, nhum mu
90 - - Loi khc
00 - Giy lc v ba lc
00 - Giy n v ba n
- Loi khc:
- - C nh lng t 150 g/m2 tr xung:
10 - - - Giy dng lt vo gia cc sn phm thu tinh
phng khi ng gi, c hm lng nha khng qu
0,6% tnh theo trng lng
20 - - - Giy vng m
90 - - - Loi khc
- - C nh lng trn 150 g/m2 n di 225 g/m2:
10 - - - Giy v ba nhiu lp
90 - - - Loi khc
- - C nh lng t 225 g/m2 tr ln:
10 - - - Giy v ba nhiu lp
20 - - - Giy thm
90 - - - Loi khc
Giy gi da gc thc vt, giy khng thm du m,
giy can, giy bng m v giy bng trong hoc cc
loi giy trong khc, dng cun hoc t.
00 - Giy gi da gc thc vt
00 - Giy khng thm du m
00 - Giy can
00 - Giy bng m v giy bng trong hoc cc loi giy
trong khc
182
M hng
M t hng ho
4807
00 00 Giy v ba bi (c lm bng cch dn cc lp

giy phng hoc ba phng vi nhau bng keo dnh),
cha trng hoc cha thm tm b mt, hoc
cha c gia c bn trong, dng cun hoc t.
48.08
Giy v ba, to sng (c hoc khng dn cc lp

mt phng), lm chun, lm nhn, rp ni hoc
c l, dng cun hoc t, tr cc loi thuc
nhm 48.03.
- Giy v ba sng, hoc cha c l
- Giy kraft, lm chun hoc lm nhn, c hoc
khng rp ni hoc c l
- Loi khc:
- - lm chun hoc lm nhn
- - dp ni
- - Loi khc
Giy than, giy t nhn bn v cc loi giy sao
chp hoc giy chuyn khc (k c giy trng
hoc thm tm dng cho giy nn nhn bn hoc
cc tm in offset), hoc cha in, dng cun hoc
t.
- Giy t nhn bn
- Loi khc:
- - Giy than v cc loi giy sao chp tng t
- - Loi khc
Giy v ba, trng mt hoc c hai mt bng cao
lanh (China clay) hoc bng cc cht v c khc, c
hoc khng c cht kt dnh, v khng c lp ph
trng no khc, c hoc khng nhum mu b mt,
c hoc khng trang tr hoc in b mt, dng cun
hoc t hnh ch nht (k c hnh vung), vi mi
kch c.
- Giy v ba loi dng vit, in hoc cc mc ch
bn khc, khng cha bt giy thu c t qu trnh
c hc hoc qu trnh ho c hoc c hm lng cc
bt giy ny khng qu 10% so vi tng lng bt giy
tnh theo trng lng:
- - Dng cun:
- - - in, dng cho my ghi t ng, c chiu rng t
150 mm tr xung:
- - - - Dng cho cc my in tim, siu m, ph dung
k, no in k v kim tra thai nhi
- - - - Loi khc
- - - Loi khc:
- - - - C chiu rng t 150mm tr xung
4808
4808
10 00
40 00
4808
4808
4808
4808
48.09
90
90 20
90 30
90 90
4809
4809
4809
4809
48.10
20 00
90
90 10
90 90
4810
13
4810
13 11
4810
13 19
4810
13 91
183
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
5
5
5
5
4
4
5
5
5
5
5
5
4
4
4
14
14
13
13
11
11
M hng
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
M t hng ho
13 99 - - - - Loi khc
14
- - Dng t c mt cnh khng qu 435 mm v cnh
kia khng qu 297 mm dng khng gp:
- - - in, dng cho my ghi t ng, khng c chiu
no trn 360 mm:
14 11 - - - - Dng cho cc my in tim, siu m, ph dung
14 19 - - - - Loi khc
- - - Loi khc:
14 91 - - - - Khng c chiu no trn 360mm
14 99 - - - - Loi khc
19
- - Loi khc:
- - - in, dng cho my ghi t ng, c mt chiu
khng qu 360 mm dng khng gp:
19 19 - - - - Loi khc
- - - Loi khc:
19 91 - - - - Khng c chiu no trn 360mm
19 99 - - - - Loi khc
- Giy v ba loi dng vit, in hoc cc mc ch
bn khc, c hm lng bt giy thu c t qu
trnh c hc hoc qu trnh ho c trn 10% so vi
tng lng bt giy tnh theo trng lng:
22
- - Giy trng nh:
- - - in, dng cho my ghi t ng, dng cun c
chiu rng t 150 mm tr xung hoc dng t khng
c chiu no qu 360 mm dng khng gp:
22 11 - - - - Dng cho my in tim, siu m, ph dung k,
no in k v kim tra thai nhi
22 19 - - - - Loi khc
- - - Loi khc:
22 91 - - - - Dng cun c chiu rng khng qu 150 mm,
hoc dng t khng c chiu no qu 360 mm dng
khng gp
22 99 - - - - Loi khc
29
- - Loi khc:
- - - in, dng cho my ghi t ng, dng cun c
chiu rng t 150 mm tr xung, hoc dng t khng
c chiu no qu 360 mm dng khng gp:
29 19 - - - - Loi khc
- - - Loi khc:
184
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
5
5
5
5
4
4
M hng
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
4810
M t hng ho
29 91 - - - - Dng cun c chiu rng t 150 mm tr xung,

hoc dng t khng c chiu no trn 360 mm dng
khng gp
29 99 - - - - Loi khc
- Giy kraft v ba kraft, tr loi dng vit, in hoc
dng cho cc mc ch bn khc:
31
- - Loi lm ton b bng bt giy ty trng c hm
lng bt giy t g thu c t qu trnh ho hc trn
95% so vi tng lng bt giy tnh theo trng lng,
v c nh lng t 150g/m2 tr xung:
- - - Dng cun c chiu rng khng qu 150 mm hoc
dng t khng c chiu no trn 360 mm dng khng
gp:
31 31 - - - - Giy lm nn sn xut giy trng nhm
31 39 - - - - Loi khc
- - - Loi khc:
31 91 - - - - Giy lm nn sn xut giy trng nhm
31 99 - - - - Loi khc
32
- - Loi lm ton b bng bt giy ty trng c hm
lng bt giy t g thu c t qu trnh ho hc trn
95% so vi tng lng bt giy tnh theo trng lng,
v c nh lng trn 150 g/m2:
32 30 - - - Dng cun c chiu rng khng qu 150 mm hoc
dng t khng c chiu no trn 360 mm dng
khng gp
32 90 - - - Loi khc
39
- - Loi khc:
khng gp
39 90 - - - Loi khc
- Giy v ba khc:
92
- - Loi nhiu lp:
khng gp
92 90 - - - Loi khc
99
- - Loi khc:
khng gp
99 90 - - - Loi khc
185
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
5
5
5
5
4
4
M hng
48.11
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Giy, ba, tm xenlulo v mng x si xenlulo,

trng, thm tm, ph, nhum mu b mt, trang tr
hoc in b mt, dng cun hoc t hnh ch nht
(k c hnh vung), vi kch thc bt k, tr cc
loi thuc cc nhm 48.03, 48.09 hoc 48.10.
4811
10
4811
4811
10 21
10 29
4811
4811
10 91
10 99
4811
4811
41
41 20
4811
4811
4811
41 90
49
49 20
4811
49 90
4811
51
4811
4811
51 31
51 39
4811
4811
4811
4811
51 91
51 99
59
59 20
- Giy v ba qut hc n, cht bi-tum hoc nha

ng:
- - Dng cun c chiu rng t 15 cm tr xung hoc
dng t hnh ch nht (k c hnh vung) khng c
chiu no trn 36 cm dng khng gp:
- - - Tm ph sn lm t giy hoc ba
- - - Loi khc
- - Loi khc:
- - - Tm ph sn lm t giy hoc ba
- - - Loi khc
- Giy v ba dnh hoc qut lp keo dnh:
- - Loi t dnh:
- - - Dng cun c chiu rng t 15 cm tr xung hoc
chiu no trn 36 cm dng khng gp
- - - Loi khc
- - Loi khc:
- - - Loi khc
- Giy v ba trng, thm tm hoc ph bng plastic
(tr cht dnh):
- - Loi ty trng, nh lng trn 150 g/m2:
- - - - Tm ph sn lm t giy hoc ba
- - - - Loi khc
- - - Loi khc:
- - - -Tm ph sn lm t giy hoc ba
- - - - Loi khc
- - Loi khc:
- - - Giy v ba ph c hai mt bng mng plastic
trong sut v c lt trong bng mt lp nhm mng,
s dng ng thc phm dng lng
186
5
5
5
5
5
5
5
5
5
5
5
5
8
8
7
7
5
5
8
8
7
7
5
5
M hng
M t hng ho
4811
4811
59 41 - - - -Tm ph sn lm t giy hoc ba

59 49 - - - - Loi khc
- - - Loi khc:
4811 59 91 - - - -Tm ph sn lm t giy hoc ba
4811 59 99 - - - - Loi khc
4811 60
- Giy v ba, trng, thm, tm hoc ph bng sp,
sp parafin, stearin, du hoc glycerol:
4811 60 20 - - Dng cun c chiu rng t 15 cm tr xung hoc
4811 60 90 - - Loi khc
4811 90
- Giy, ba, tm xenlulo v mng x si xenlulo khc:
- - Dng cun c chiu rng t 15 cm tr xung hoc
4811 90 41 - - - Tm ph sn lm t giy hoc ba
4811 90 49 - - - Loi khc
- - Loi khc:
4811 90 91 - - - Tm ph sn lm t giy hoc ba
4811 90 99 - - - Loi khc
4812 00 00 Khi, tm, ming lc, bng bt giy.
48.13
Giy cun thuc l, hoc cha ct theo c hoc
dng tp nh hoc cun sn thnh ng.
4813 10 00 - Dng tp hoc cun sn thnh ng
4813 20 00 - Dng cun vi chiu rng khng qu 5 cm
4813 90
- Loi khc:
4813 90 10 - - Dng cun vi chiu rng trn 5 cm, ph
4813 90 90 - - Loi khc
48.14
Giy dn tng v cc loi tm ph tng tng
t; tm che ca s trong sut bng giy.
4814 20 00 - Giy dn tng v cc loi tm ph tng tng t,
bao gm giy c trng hoc ph, trn b mt,
bng mt lp plastic c ht ni, rp ni, nhum mu, in
hnh hoc trang tr cch khc
4814 90 00 - Loi khc
48.16
Giy than, giy t nhn bn v cc loi giy dng
sao chp khc hoc giy chuyn (tr cc loi
thuc nhm 48.09), giy nn nhn bn v cc tm in
offset, bng giy, hoc cha ng hp.
4816 20
- Giy t nhn bn:
4816 20 10 - - Dng cun vi chiu rng trn 15 cm nhng khng
qu 36 cm
4816 20 90 - - Loi khc
4816 90
- Loi khc:
4816 90 10 - - Giy than
187
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
8
8
7
7
5
5
8
8
7
7
5
5
5
5
5
5
4
4
5
5
0
5
5
0
4
4
0
21
21
19
19
17
17
21
21
19
19
17
17
24
22
20
21
19
17
M hng
4816
4816
4816
4816
48.17
- - Giy dng sao chp khc

- - Tm in offset
- - Giy chuyn nhit
- - Loi khc
Phong b, bu thip, bu thip trn v cc loi danh
thip, bng giy hoc ba; cc loi hp, ti v, cp
ti liu v cp h s in sn, bng giy hoc ba, c
cha vn phng phm bng giy.
4817 10 00 - Phong b
4817 20 00 - Bu thip, bu thip trn v danh thip
4817 30 00 - Hp, ti v, cp ti liu v cp h s in sn, bng giy
hoc ba, c cha vn phng phm bng giy
48.18
Giy v sinh v giy tng t, tm xenlul hoc
mng x si xenlulo, dng trong gia nh hoc v
sinh, dng cun c chiu rng khng qu 36 cm,
hoc ct theo hnh dng hoc kch thc; khn lau
tay, giy la lau, khn mt, khn tri bn, khn n,
khn tri ging v cc dng ni tr, v sinh
hoc cc vt phm dng cho bnh vin tng t, cc
vt phm trang tr v ph kin may mc, bng
bt giy, giy, tm xenlulo hoc sc x si xenlulo.
4818
4818
4818
4818
4818
4818
90
90
90
90
M t hng ho
10
20
30
30
30
50
4818 90
48.19
4819
4819
10
20
4819
4819
4819
4819
30
40
50
60
20
30
40
90
00 - Giy v sinh
00 - Khn tay, giy la lau chi hoc lau mt v khn mt
- Khn tri bn v khn n:
10 - - Khn tri bn
20 - - Khn n
00 - Cc vt phm dng cho trang tr v ph kin may
mc
00 - Loi khc
Thng, hp, v cha, ti xch v cc loi bao b
khc, bng giy, ba, tm xenlulo hoc mng x si
xenlulo; hp ng h s (files), khay th, v cc vt
phm tng t, bng giy hoc ba dng cho vn
phng, ca hng hoc nhng ni tng t.
00 - Thng, hp v v cha, bng giy sng hoc ba sng
00 - Thng, hp v v cha, bng giy hoc ba khng
sng
00 - Bao v ti xch, c y rng t 40 cm tr ln
00 - Bao v ti xch loi khc, k c hnh nn ct (cones)
00 - Bao b ng khc, k c ti ng a
00 - Hp ng h s (box files), khay th, hp lu tr v
cc vt phm tng t, loi dng trong vn phng, ca
hng hoc nhng ni tng t
188
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
4
4
4
4
24
24
24
22
22
22
20
20
20
21
21
19
19
17
17
21
21
21
19
19
19
17
17
17
21
19
17
14
14
13
13
11
11
21
21
21
21
19
19
19
19
17
17
17
17
M hng
48.20
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
S ng k, s sch k ton, v ghi chp, s t

hng, quyn bin lai, tp vit th, tp ghi nh, s
nht k v cc n phm tng t, v bi tp, quyn
giy thm, quyn ba ng h s (loi t ri hoc
loi khc), ba kp h s, v ba kp h s, biu mu
thng mi cc loi, tp giy ghi chp c chn giy
than v cc vt phm vn phng khc, bng giy
hoc ba; album dng ng mu hoc cc b
su tp v cc loi ba sch, bng giy hoc ba.
4820
10 00 - S ng k, s k ton, v ghi chp, s t hng,

quyn bin lai, tp vit th, tp ghi nh, s nht k v
cc n phm tng t
4820 20 00 - V bi tp
4820 30 00 - Ba ng h s (tr ba ng sch), ba kp h s v
v ba kp h s
4820 40 00 - Biu mu thng mi v tp giy ghi chp c chn
giy than
4820 50 00 - Album mu hay cc b su tp khc
4820 90 00 - Loi khc
48.21
Cc loi nhn mc bng giy hoc ba, hoc cha
in.
4821 10
- in:
4821 10 10 - - Nhn mc dng cho trang sc, k c loi cho
trang sc c nhn hoc cc vt dng c nhn c
trong v, ti xch hoc mang trn ngi
4821 10 90 - - Loi khc
4821 90
- Loi khc:
4821 90 10 - - Nhn mc dng cho trang sc, k c loi cho
trang sc c nhn hoc cc vt dng c nhn c
trong v, ti xch hoc mang trn ngi
4821 90 90 - - Loi khc
48.22
ng li, sut, ci v cc loi li tng t bng bt
giy, giy hoc ba ( hoc cha c l hoc lm
cng).
4822 10
- Loi dng cun si dt:
4822 10 10 - - Hnh nn ct (cones)
4822 10 90 - - Loi khc
4822 90
- Loi khc:
4822 90 10 - - Hnh nn ct (cones)
4822 90 90 - - Loi khc
48.23
Giy, ba, tm xenlulo v mng x si xenlulo khc,
ct theo kch c hoc hnh dng; cc vt phm
khc bng bt giy, giy, ba, tm xenlulo hoc
mng x si xenlulo.
189
24
22
20
24
24
22
22
20
20
24
22
20
24
24
22
22
20
20
21
19
17
21
19
17
21
19
17
21
19
17
5
5
5
5
5
5
5
5
5
5
5
5
M hng
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
4823
M t hng ho
20
- Giy lc v ba lc:
20 10 - - Dng di, cun hoc t
20 90 - - Loi khc
40
- Dng cun, t v a, in dng cho my t ghi:
- - Dng cho my in ghi trong ngnh y:
40 21 - - - Giy ghi in tm
40 29 - - - Loi khc
40 90 - - Loi khc
- Khay, bt, a, cc, chn v cc sn phm tng t,
bng giy hoc ba:
61 00 - - Loi lm bng bt giy t tre (bamboo)
69 00 - - Loi khc
70 00 - Cc sn phm c hoc nn bng bt giy
90
- Loi khc:
90 10 - - Khung kn tm
90 20 - - Th trng by trang sc, k c loi cho trang
sc c nhn hoc cc vt dng c nhn c trong
v, ti xch hoc mang trn ngi
90 30 - - Ba trng polyetylen ct dp thnh hnh sn
xut cc giy
90 40 - - B ng giy sn xut pho hoa
- - Giy kraft dng cun c chiu rng 209 mm, loi
s dng lm bao gi cho thi dynamit:
90 51 - - - nh lng t 150 g/m2 tr xung
90 59 - - - Loi khc
90 60 - - Th jacquard c l
90 70 - - Qut v mn che ko bng tay
- - Loi khc:
90 92 - - - Giy vng m
90 94 - - - Sc x si xenlulo v mng x si xenlulo, c
nhum mu hoc to vn cm thch ton b chiu
dy
90 95 - - - Tm ph sn lm t giy hoc ba
90 96 - - - Loi khc, ct thnh hnh tr hnh ch nht
hoc hnh vung
90 99 - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
0
0
0
0
0
0
0
0
0
24
24
5
22
22
5
20
20
4
14
21
13
19
11
17
21
19
17
21
19
17
5
5
21
21
5
5
19
19
4
4
17
17
14
14
13
13
11
11
14
14
13
13
11
11
14
13
11
Chng 49 - Sch, bo, tranh nh v cc sn phm

khc ca cng nghip in;cc loi bn tho vit bng
tay, nh my v s
49.01
4901
Cc loi sch in, sch gp, sch mng, t ri v cc

n phm in tng t, dng t n hoc khng phi
dng t n.
10 00 - Dng t n, c hoc khng gp
190
M hng
4901
91 00
4901
4901
99
99 10
4901 99 90
49.02
4902
4902
4902
10 00
90
90 10
4902
4903
90 90
00 00
4904
00 00
49.05
4905
10 00
4905 91 00
4905 99 00
49.06
4906
00 10
4906 00 90
49.07
4907
M t hng ho
- Loi khc:
- - T in v b bch khoa ton th, v cc ph
chng ca chng
- - Loi khc:
- - - Sch gio dc, k thut, khoa hc, lch s hoc vn
ho x hi
- - - Loi khc
Bo, tp ch chuyn ngnh v cc xut bn phm
nh k, c hoc khng c minh ha tranh nh hoc
cha ni dung qung co.
- Pht hnh t nht 4 ln trong mt tun
- Loi khc:
- - Tp ch v n phm nh k v gio dc, k thut,
khoa hc, lch s hoc vn ho
- - Loi khc
Sch tranh nh, sch v hoc sch t mu cho tr
em.
Bn nhc, in hoc vit tay, hoc cha ng thnh
quyn hoc minh ha tranh nh.
Bn v biu thy vn hoc cc loi biu
tng t, k c tp bn , bn treo tng, bn
a hnh v qu a cu, in.
- Qu a cu
- Loi khc:
- - Dng quyn
- - Loi khc
Cc loi s v bn v cho kin trc, k thut,
cng nghip, thng mi, a hnh hoc cc mc
ch tng t, l bn gc v tay; vn bn vit tay;
cc bn sao chp li bng giy c ph lp cht nhy
v bng giy than ca cc loi k trn.
- Cc loi s v bn v, k c cc bn sao chp li
trn giy c cht nhy sng
- Loi khc
Cc loi tem bu chnh, tem thu hoc tem tng t
ang c lu hnh hoc mi pht hnh, cha s
dng ti nc m chng c, hoc s c gi tr, mnh
gi c cng nhn; giy c du tem sn; cc loi
giy bc (tin giy); mu sc, chng khon, c phiu
hoc chng ch tri phiu v cc loi tng t.
00 10 - Giy bc (tin giy), hp php nhng cha a vo

lu thng
- Tem bu chnh, tem thu hoc cc loi tem tng t
cha s dng:
191
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
4907
4907
4907
00 21 - - Tem bu chnh
00 29 - - Loi khc
00 40 - Chng khon, c phiu hoc chng ch tri phiu v
cc loi chng t, ti liu tng t; mu sc
4907 00 90 - Loi khc
49.08
can cc loi (decalconamias).
4908 10 00 - can cc loi (decalcomanias), dng cho cc sn
phm thy tinh
4908 90 00 - Loi khc
4909 00 00 Bu thip in hoc bu nh, cc loi thip chc
mng in sn, in tn, th tn hoc thng bo, c
hoc khng c minh ho, c hoc khng c phong b
km theo hoc ph kin trang tr.
4910 00 00 Cc loi lch in, k c bloc lch.
49.11
Cc n phm in khc, k c tranh v nh in.
4911 10
- Cc n phm qung co thng mi, cc catalog
thng mi v cc n phm tng t:
4911 10 10 - - Catalog lit k tn sch v cc n phm v gio dc,
k thut, khoa hc, lch s, vn ho
4911 10 90 - - Loi khc
- Loi khc:
4911 91
- - Tranh, bn thit k v nh cc loi:
- - - Tranh nh v s treo tng dng cho mc ch
hng dn:
4911 91 21 - - - - Biu v th gii phu ng vt hoc thc vt
4911
4911
4911
4911
4911
4911
4911
4911
4911
91 29 - - - - Loi khc
- - - Tranh in v nh khc:
91 31 - - - - Biu v th gii phu ng vt hoc thc vt
91 39 - - - - Loi khc
91 90 - - - Loi khc
99
- - Loi khc:
99 10 - - - Th in sn cho trang sc hoc cho cc t
trang nh trang im c nhn hoc dng c nhn
thng c mang theo trong v, ti sch tay hoc
mang theo ngi
99 20 - - - Nhn c in bo nguy him d n
99 30 - - - B th c in ni dung v gio dc, k thut,
khoa hc, lch s hoc vn ho
99 90 - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
14
13
11
14
24
13
22
11
20
24
22
20
14
13
11
14
13
11
5
5
5
5
4
4
21
19
17
21
21
19
19
17
17
21
19
17
Chng 50 - T tm
5001
00 00 Kn tm ph hp dng lm t.
192
M hng
5002
5003
5004
5005
M t hng ho
00 00 T tm th (cha xe).
00 00 T tm ph phm (k c kn khng thch hp
quay t, x si ph liu v x si ti ch).
00 00 Si t tm (tr si tch t ph liu t tm) cha
ng gi bn l.
00 00 Si ko t ph liu t tm, cha ng gi bn l.
00 00 Si t tm v si tch t ph liu t tm, ng

gi bn l; rut con tm.
50.07
Vi dt thoi dt t t tm hoc t ph liu t tm.
5007 10
- Vi dt thoi t t vn:
5007 10 10 - - c in bi qu trnh batik truyn thng
5007 10 90 - - Loi khc
5007 20
- Cc loi vi khc, c cha 85% tr ln tnh theo
trng lng ca t hoc ph liu t tm t vn khc:
5007 20 90 - - Loi khc
5007 90
- Cc loi vi khc:
5007 90 90 - - Loi khc
5006
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
5
5
4
4
Chng 51 - Lng cu, lng ng vt loi mn hoc

loi th; si t lng ui hoc bm nga v vi dt
thoi t cc nguyn liu trn
51.01
5101
5101
11 00
19 00
5101 21 00
5101 29 00
5101 30 00
51.02
5102 11 00
5102 19 00
5102 20 00
51.03
5103
5103
Lng cu, cha chi th hoc chi k.

- Nhn, bao gm len lng cu ra sch:
- - Lng cu xn
- - Loi khc
- ty nhn, cha c carbon ha:
- - Lng cu xn
- - Loi khc
- c carbon ha
Lng ng vt loi th hoc mn, cha chi th hoc
chi k.
- Lng ng vt loi mn:
- - Ca d Ca-s-mia (len casmia)
- - Loi khc
- Lng ng vt loi th
Ph liu lng cu hoc lng ng vt loi mn hoc
loi th, k c ph liu si nhng tr lng ti ch.
10 00 - X vn t lng cu hoc t lng ng vt loi mn

20 00 - Ph liu khc t lng cu hoc t lng ng vt loi
mn
193
M hng
M t hng ho
5103
5104
30 00 - Ph liu t lng ng vt loi th

00 00 Lng cu hoc lng ng vt loi mn hoc th ti
ch.
51.05
Lng cu v lng ng vt loi mn hoc loi th,
chi th hoc chi k (k c lng cu chi k dng
tng on).
5105 10 00 - Lng cu chi th
- Ci (top) lng cu v lng cu chi k khc:
5105 21 00 - - Lng cu chi k dng tng on
5105 29 00 - - Loi khc
- Lng ng vt loi mn, chi th hoc chi k:
5105 31 00 - - Ca d Ca-s-mia (len casmia)
5105 39 00 - - Loi khc
5105 40 00 - Lng ng vt loi th, chi th hoc chi k
51.06
Si len lng cu chi th, cha ng gi bn l.
5106
5106
51.07
5107
5107
51.08
10 00 - C t trng lng cu t 85% tr ln

20 00 - C t trng lng cu di 85%
Si len lng cu chi k, cha ng gi bn l.
10 00 - C t trng lng cu t 85% tr ln
20 00 - C t trng lng cu di 85%
Si lng ng vt loi mn (chi th hoc chi k),
cha ng gi bn l.
5108 10 00 - Chi th
5108 20 00 - Chi k
51.09
Si len lng cu hoc lng ng vt loi mn,
ng gi bn l.
5109 10 00 - C t trng lng cu hoc lng ng vt loi mn t
85% tr ln
5109 90 00 - Loi khc
5110 00 00 Si lm t lng ng vt loi th hoc t lng ui
hoc bm nga (k c si qun bc t lng ui
hoc bm nga), hoc cha ng gi bn l.
51.11
5111
5111
5111
5111
5111
5111
11
11
11
19
19
19
10
90
10
90
Vi dt thoi t si len lng cu chi th hoc t si

lng ng vt loi mn chi th.
- C t trng lng cu hoc lng ng vt loi mn t
85% tr ln:
- - Trng lng khng qu 300 g/m2:
- - - c in kiu batik truyn thng
- - - Loi khc
- - Loi khc:
- - - Loi khc
194
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
3
5
3
4
3
1
3
1
3
1
3
0
0
0
0
0
0
0
0
0
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
7
7
5
5
4
4
7
7
5
5
4
4
M hng
M t hng ho
5111
20 00 - Loi khc, pha ch yu hoc pha duy nht vi si

filament nhn to
5111 30 00 - Loi khc, pha ch yu hoc pha duy nht vi x
staple nhn to
5111 90 00 - Loi khc
51.12
Vi dt thoi t si len lng cu chi k hoc si t
lng ng vt loi mn chi k.
- C t trng lng cu hoc lng ng vt loi mn t
85% tr ln:
5112 11
- - Trng lng khng qu 200 g/m2:
5112 11 10 - - - c in kiu batik truyn thng
5112 11 90 - - - Loi khc
5112 19
- - Loi khc:
5112 19 90 - - - Loi khc
5112 20 00 - Loi khc, pha ch yu hoc pha duy nht vi si
filament nhn to
5112 30 00 - Loi khc, pha ch yu hoc pha duy nht vi x
staple nhn to
5112 90 00 - Loi khc
5113 00 00 Vi dt thoi t si lng ng vt loi th hoc si
lng ui hoc bm nga.
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
5
5
4
4
7
7
7
5
5
5
4
4
4
7
7
5
5
4
4
5
5
0
5
5
0
4
4
0
5
5
5
5
5
5
5
5
5
Chng 52 - Bng
5201 00 00 X bng, cha chi th hoc cha chi k.
52.02
Ph liu bng (k c ph liu si v bng ti ch).
5202 10 00 - Ph liu si (k c ph liu ch)
- Loi khc:
5202 91 00 - - Bng ti ch
5202 99 00 - - Loi khc
5203 00 00 X bng, chi th hoc chi k.
52.04
Ch khu lm t bng, hoc cha ng gi
bn l.
- Cha ng gi bn l:
5204 11 00 - - C t trng bng t 85% tr ln
5204 19 00 - - Loi khc
5204 20 00 - ng gi bn l
52.05
Si bng (tr ch khu), c t trng bng t 85%
tr ln, cha ng gi bn l.
- Si n, lm t x khng chi k:
5205 11 00 - - Si c mnh t 714,29 decitex tr ln (chi s mt
khng qu 14)
5205 12 00 - - Si c mnh t 232,56 decitex n di 714,29
decitex (chi s mt t trn 14 n 43)
195
M hng
5205
5205
5205
M t hng ho
13 00 - - Si c mnh t 192,31 decitex n di 232,56

decitex (chi s mt trn 43 n 52)
14 00 - - Si c mnh t 125 decitex n di 192,31
15 00 - - Si c mnh di 125 decitex (chi s mt trn 80)
- Si n, lm t x chi k:
- - Si c mnh t 714,29 decitex tr ln (chi s mt
khng qu 14)
- - Si c mnh t 232,56 decitex n di 714,29
- - Si c mnh t 125 decitex n di 192,31
- - Si c mnh t 106,38 decitex n di 125
dexitex (chi s mt trn 80 n 94)
dexitex (chi s mt trn 94 n 120)
- - Si c mnh di 83,33 decitex (chi s mt trn
120)
- Si xe hoc si cp, lm t x khng chi k:
- - T mi si n c mnh t 714.29 decitex tr
ln (chi s mt si n khng qu 14)
- - T mi si n c mnh t 232,56 decitex n
di 714,29 decitex (chi s mt si n trn 14 n 43)
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5205
21 00
5205
22 00
5205
23 00
5205
24 00
5205
26 00
5205
27 00
5205
28 00
5205
31 00
5205
32 00
5205
33 00 - - T mi si n c mnh t 192,31 decitex n

5205
34 00 - - T mi si n c mnh t 125 decitex n di

192,31 decitex (chi s mt si n trn 52 n 80)
5205
35 00 - - T mi si n c mnh di 125 decitex (chi s

mt si n trn 80)
- Si xe hoc si cp, t x chi k:
41 00 - - T mi si n c mnh t 714,29 decitex tr
5205
5205
5205

196
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5205

5205

di 125 decitex (chi s mt si n trn 80 n 94)
5205

di 106,38 dexitex (chi s mt si n trn 94 n
120)
5205 48 00 - - T mi si n c mnh di 83,33 decitex (chi
s mt si n trn 120)
52.06
Si bng (tr ch khu), c t trng bng di 85%,
cha ng gi bn l.
- Si n, lm t x khng chi k:
5206 11 00 - - Si c mnh t 714,29 decitex tr ln (chi s mt
khng qu 14)
5206 14 00 - - Si c mnh t 125 decitex n di 192,31
5206 15 00 - - Si c mnh di 125 decitex (chi s mt trn 80)
5206
21 00
5206
22 00
5206
23 00
5206
24 00
5206
25 00
5206
5206
5206
- Si n, lm t x chi k:
- - Si c mnh t 714,29 decitex tr ln (chi s mt
khng qu 14)
- - Si c mnh t 125 decitex n di 192,31
- - Si c mnh di 125 decitex (chi s mt trn 80)
- Si xe hoc si cp, lm t x khng chi k:

197
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5206

5206

mt si n trn 80)
- Si xe hoc si cp, t x chi k:
5206
5206
5206

5206


mt si n trn 80)
52.07
Si bng (tr ch khu) ng gi bn l.
5207 10 00 - C t trng bng t 85% tr ln
5207 90 00 - Loi khc
52.08
Vi dt thoi t si bng, c t trng bng t 85%
tr ln, trng lng khng qu 200 g/m2.
- Cha ty trng:
5208 11 00 - - Vi vn im, trng lng khng qu 100 g/m2
5208 12 00 - - Vi vn im, trng lng trn 100 g/m2
5208 13 00 - - Vi vn cho 3 si hoc vn cho 4 si, k c vi
vn cho du nhn
5208 19 00 - - Vi dt khc
- ty trng:
vn cho du nhn
5208 29 00 - - Vi dt khc
- nhum:
vn cho du nhn
5208 39 00 - - Vi dt khc
- T cc si c cc mu khc nhau:
5
5
5
5
5
5
7
7
7
5
5
5
4
4
4
12
12
12
7
7
7
5
5
5
4
4
4
12
12
12
7
7
7
5
5
5
4
4
4
12
12
12
5206
198
M hng
M t hng ho
5208
5208
42 00 - - Vi vn im, trng lng trn 100 g/m2

43 00 - - Vi vn cho 3 si hoc vn cho 4 si, k c vi
vn cho du nhn
5208 49 00 - - Vi dt khc
- in:
5208 51
- - Vi vn im, trng lng khng qu 100 g/m2:
5208 51 90 - - - Loi khc
5208 52
- - Vi vn im, trng lng trn 100 g/m2:
5208 52 90 - - - Loi khc
5208 59
- - Vi dt khc:
5208 59 90 - - - Loi khc
52.09
Vi dt thoi t si bng, c t trng bng t 85%
tr ln, trng lng trn 200 g/m2.
- Cha ty trng:
5209 11 00 - - Vi vn im
vn cho du nhn
5209 19 00 - - Vi dt khc
- ty trng:
5209 21 00 - - Vi vn im
vn cho du nhn
5209 29 00 - - Vi dt khc
- nhum:
5209 31 00 - - Vi vn im
vn cho du nhn
5209 39 00 - - Vi dt khc
5209 41 00 - - Vi vn im
5209 42 00 - - Vi denim
vn cho du nhn
5209 49 00 - - Vi dt khc
- in:
5209 51
- - Vi vn im:
5209 51 90 - - - Loi khc
5209 52
- - Vi vn cho 3 si hoc vn cho 4 si, k c vi
vn cho du nhn:
5209 52 90 - - - Loi khc
199
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
7
5
5
5
4
4
4
7
7
5
5
4
4
7
7
5
5
4
4
M hng
M t hng ho
5209 59
- - Vi dt khc:
5209 59 90 - - - Loi khc
52.10
Vi dt thoi t si bng, c t trng bng di 85%,
pha ch yu hoc pha duy nht vi x si nhn to,
c trng lng khng qu 200 g/m2.
- Cha ty trng:
5210 11 00 - - Vi vn im
5210 19 00 - - Vi dt khc
- ty trng:
5210 21 00 - - Vi vn im
5210 29 00 - - Vi dt khc
- nhum:
5210 31 00 - - Vi vn im
vn cho du nhn
5210 39 00 - - Vi dt khc
- T cc si c mu khc nhau:
5210 41 00 - - Vi vn im
5210 49 00 - - Vi dt khc
- in:
5210 51
- - Vi vn im:
5210 51 90 - - - Loi khc
5210 59
- - Vi dt khc:
5210 59 90 - - - Loi khc
52.11
Vi dt thoi t si bng, c t trng bng di 85%,
pha ch yu hoc pha duy nht vi x si nhn to,
c trng lng trn 200 g/m2.
- Cha ty trng:
5211 11 00 - - Vi vn im
vn cho du nhn
5211 19 00 - - Vi dt khc
5211 20 00 - ty trng
- nhum:
5211 31 00 - - Vi vn im
vn cho du nhn
5211 39 00 - - Vi dt khc
5211 41 00 - - Vi vn im
5211 42 00 - - Vi denim
200
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
12
12
12
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
12
5
12
4
12
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
M hng
M t hng ho
5211
43 00 - - Vi vn cho 3 si hoc vn cho 4 si, k c vi

vn cho du nhn
5211 49 00 - - Vi dt khc
- in:
5211 51
- - Vi vn im:
5211 51 90 - - - Loi khc
5211 52
vn cho du nhn:
5211 52 90 - - - Loi khc
5211 59
- - Vi dt khc:
5211 59 90 - - - Loi khc
52.12
Vi dt thoi khc t bng.
- Trng lng khng qu 200 g/m2:
5212 11 00 - - Cha ty trng
5212 12 00 - - ty trng
5212 13 00 - - nhum
5212 14 00 - - T cc si c cc mu khc nhau
5212 15
- - in:
5212 15 90 - - - Loi khc
- Trng lng trn 200 g/m2:
5212 21 00 - - Cha ty trng
5212 22 00 - - ty trng
5212 23 00 - - nhum
5212 24 00 - - T cc si c mu khc nhau
5212 25
- - in:
5212 25 90 - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
12
7
7
5
12
5
5
4
12
4
4
7
7
5
5
4
4
7
7
7
7
5
5
5
5
4
4
4
4
7
7
5
5
4
4
0
0
0
0
0
0
0
0
0
Chng 53 - X dt gc thc vt khc; si giy v

vi dt thoi t si giy
53.01
5301
10 00
5301
5301
5301
21 00
29 00
30 00
Lanh, dng nguyn liu th hoc ch bin nhng

cha ko thnh si; x lanh dng ngn v ph liu
lanh (k c ph liu si v si ti ch).
- Lanh, dng nguyn liu th hoc ngm
- Lanh, tch li, p, chi hoc gia cng bng
cch khc, nhng cha ko thnh si:
- - tch li hoc p
- - Loi khc
- X lanh dng ngn hoc ph liu lanh
201
M hng
M t hng ho
53.02
5302 10 00
5302 90 00
53.03
5303
10 00
5303 90 00
53.05
5305
00 10
5305
5305
53.06
5306
5306
53.07
00 20
00 90
5307
5307
53.08
5308
5308
5308
5308
5308
53.09
10 00
20 00
5309
5309
5309
5309
5309
10 00
20 00
10
20
90
90
90
00
00
10
90
11
11 10
11 90
19
19 10
Gai du (Cannabis sativa L.), dng nguyn liu th

hoc ch bin nhng cha ko thnh si; x gai
du dng ngn v ph liu gai (k c ph liu si v
si ti ch).
- Gai du, dng nguyn liu th hoc ngm
- Loi khc
ay v cc loi x libe dt khc (tr lanh, gai du
v gai ramie), dng nguyn liu th hoc ch
bin nhng cha ko thnh si; x dng ngn v
ph liu ca cc loi x ny (k c ph liu si v si
ti ch).
- ay v cc loi x libe dt khc, dng nguyn liu
th hoc ngm
- Loi khc
X da, x chui (loi x gai Manila hoc Musa
textilis Nee), x gai ramie v x dt gc thc vt
khc, cha c ghi hay chi tit ni khc hoc k
c, th hoc ch bin nhng cha ko thnh si;
x dng ngn, x vn v ph liu ca cc loi x
ny (k c ph liu si v si ti ch).
- Si xidan v x dt khc ca cy tha; si ngn v
ph liu ca cc loi x ny (k c ph liu si v si
ti ch)
- Si da (x da) v cc si x chui
- Loi khc
Si lanh.
- Si n
- Si xe (folded) hoc si cp
Si ay hoc si t cc loi x libe dt khc thuc
nhm 53.03.
- Si n
- Si xe (folded) hoc si cp
Si t cc loi x dt gc thc vt khc; si giy.
- Si da
- Si gai du
- Loi khc:
- - Si giy
- - Loi khc
Vi dt thoi t si lanh.
- C t trng lanh t 85% tr ln:
- - Cha hoc ty trng:
- - - Loi khc
- - Loi khc:
202
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
3
3
3
3
3
3
3
3
3
3
3
3
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
7
7
5
5
4
4
M hng
M t hng ho
5309
19 90 - - - Loi khc
- C t trng lanh di 85%:
5309 21
5309 21 90 - - - Loi khc
5309 29
- - Loi khc:
5309 29 90 - - - Loi khc
53.10
Vi dt thoi t si ay hoc t cc loi x libe dt
khc thuc nhm 53.03.
5310 10 00 - Cha ty trng
5310 90
- Loi khc:
5310 90 10 - - c in kiu batik truyn thng
5310 90 90 - - Loi khc
53.11
Vi dt thoi t cc loi si dt gc thc vt khc;
vi dt thoi t si giy.
5311 00 10 - c in kiu batik truyn thng
5311 00 90 - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
Chng 54 - Si filament nhn to; si dng di v

cc dng tng t t nguyn liu dt nhn to
54.01
5401
5401
5401
5401
5401
5401
54.02
10
10
10
20
20
20
5402
5402
5402
11 00
19 00
20 00
5402
31 00
5402
32 00
5402
5402
33 00
34 00
10
90
10
90
Ch khu lm t si filament nhn to, hoc

cha ng gi bn l.
- T si filament tng hp:
- - ng gi bn l
- - Loi khc
- T si filament ti to:
- - ng gi bn l
- - Loi khc
Si filament tng hp (tr ch khu), cha ng gi
bn l, k c si monofilament tng hp c
mnh di 67 decitex.
- Si c bn cao lm t ni lng hoc cc polyamit
khc:
- - T cc aramit
- - Loi khc
- Si c bn cao t polyeste
- Si dn:
- - T ni lng hoc cc polyamit khc, mnh mi si
n khng qu 50 tex
- - T ni lng hoc cc polyamit khc, mnh mi si
n trn 50 tex
- - T cc polyeste
- - T polypropylen
203
M hng
M t hng ho
5402
39 00 - - Loi khc
- Si khc, n, khng xon hoc xon khng qu 50
vng xon trn mt:
5402 44 00 - - T nha n hi
5402 45 00 - - Loi khc, t ni lng hoc t cc polyamit khc
5402 46 00 - - Loi khc, t cc polyeste, c nh hng mt
phn
5402 47 00 - - Loi khc, t cc polyeste
5402 48 00 - - Loi khc, t polypropylen
5402 49 00 - - Loi khc
- Si khc, n, xon trn 50 vng xon trn mt:
5402 51 00 - - T ni lng hoc cc polyamit khc
5402 52 00 - - T polyeste
5402 59
- - Loi khc:
5402 59 10 - - - T polypropylene
5402 59 90 - - - Loi khc
- Si khc, nhiu ( c gp) hoc si cp:
5402 61 00 - - T ni lng hoc cc polyamit khc
5402 62 00 - - T polyeste
5402 69
- - Loi khc:
5402 69 10 - - - T polypropylene
5402 69 90 - - - Loi khc
54.03
Si filament ti to (tr ch khu), cha ng gi
bn l, k c si monofilament ti to c mnh
di 67 decitex.
5403 10 00 - Si c bn cao t t ti to vit-c (viscose)
- Si khc, n:
5403 31
- - T t ti to vit-c (viscose), khng xon hoc
xon khng qu 120 vng xon trn mt:
5403 31 10 - - - Si c dt
5403 31 90 - - - Loi khc
5403 32
- - T t ti to vit-c (viscose), xon trn 120 vng
xon trn mt:
5403 32 10 - - - Si c dt
5403 32 90 - - - Loi khc
5403 33
- - T xenlulo axetat:
5403 33 10 - - - Si c dt
5403 33 90 - - - Loi khc
5403 39
- - Loi khc:
5403 39 10 - - - Si c dt
5403 39 90 - - - Loi khc
- Si khc, si xe (folded) hoc si cp:
5403 41
- - T t ti to vit-c (viscose):
5403 41 10 - - - Si c dt
5403 41 90 - - - Loi khc
204
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
5
3
3
5
3
3
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
M hng
M t hng ho
5403
5403
5403
5403
5403
5403
54.04
42
42
42
49
49
49
10
90
5404
5404
5404
5404
5405
11
12
19
90
00
00
00
00
00
00
5406
00 00
10
90
54.07
5407
10
5407
5407
5407
5407
10
10
20
30
5407
5407
41
41 10
5407
5407
5407
5407
41
42
43
44
5407
51 00
20
90
00
00
90
00
00
00
- - T xenlulo axetat:
- - - Si c dt
- - - Loi khc
- - Loi khc:
- - - Si c dt
- - - Loi khc
Si monofilament tng hp c mnh t 67
decitex tr ln v kch thc mt ct ngang khng
qu 1 mm; si dng di v dng tng t (v d, si
gi rm) t nguyn liu dt tng hp c chiu rng
b mt khng qu 5 mm.
- Si monofilament:
- - T nha n hi
- - Loi khc, t polypropylen
- - Loi khc
- Loi khc
Si monofilament ti to c mnh t 67 decitex
tr ln v kch thc mt ct ngang khng qu 1
mm; si dng di v dng tng t (v d, si gi
rm) t vt liu dt ti to c chiu rng b mt
khng qu 5 mm.
Si filament nhn to (tr ch khu), ng gi
bn l.
Vi dt thoi bng si filament tng hp, k c vi
dt thoi thu c t cc nguyn liu thuc nhm
54.04.
- Vi dt thoi t si c bn cao bng ni lng hoc
cc polyamit hoc cc polyeste khc:
- - Vi lm lp xe; vi lm bng ti
- - Loi khc
- Vi dt thoi t si dng di hoc dng tng t
- Vi dt thoi c nu Ch gii 9 Phn XI
- Vi dt thoi khc, c t trng si filament bng ni
lng hc cc polyamit khc t 85% tr ln:
- - - Vi li ni lng dt thoi t si filament khng
xon thch hp s dng nh vt liu gia c cho vi
sn du
- - - Loi khc
- - nhum
- - T cc si c cc mu khc nhau
- - in
- Vi dt thoi khc, c t trng si filament polyeste
dn t 85% tr ln:
- - Cha hoc ty trng
205
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
7
12
7
7
5
12
5
5
4
12
4
4
7
12
7
7
5
12
5
5
4
12
4
4
M hng
M t hng ho
5407
5407
5407
52 00 - - nhum
53 00 - - T cc si c cc mu khc nhau
54 00 - - in
- Vi dt thoi khc, c t trng si filament polyeste t
85% tr ln:
5407 61 00 - - C t trng si filament polyeste khng dn t 85%
tr ln
5407 69 00 - - Loi khc
- Vi dt thoi khc, c t trng si filament tng hp t
85% tr ln:
5407 71 00 - - Cha hoc ty trng
5407 72 00 - - nhum
5407 74 00 - - in
- Vi dt thoi khc, c t trng si filament tng hp
di 85%, c pha ch yu hay pha duy nht vi
bng:
5407 82 00 - - nhum
5407 84 00 - - in
- Vi dt thoi khc:
5407 92 00 - - nhum
5407 94 00 - - in
54.08
Vi dt thoi bng si filament ti to, k c vi dt
thoi thu c t cc nguyn liu thuc nhm 54.05.
5408
5408
5408
5408
5408
5408
5408
5408
5408
10 00 - Vi dt thoi bng si c bn cao t t ti to vitc (viscose)

- Vi dt thoi khc, c t trng si filament ti to hoc
si dng di hoc dng tng t t 85% tr ln:
21 00 - - Cha hoc ty trng
22 00 - - nhum
24 00 - - in
- Vi dt thoi khc:
32 00 - - nhum
34 00 - - in
Chng 55 - X si staple nhn to
206
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
7
5
5
5
4
4
4
7
7
7
7
5
5
5
5
4
4
4
4
7
7
7
7
5
5
5
5
4
4
4
4
7
7
7
7
5
5
5
5
4
4
4
4
7
7
7
7
5
5
5
5
4
4
4
4
7
7
7
7
5
5
5
5
4
4
4
4
M hng
55.01
5501
5501
5501
5501
5501
5502
55.03
5503
5503
5503
5503
5503
5503
55.04
M t hng ho
10
20
30
40
90
00
00
00
00
00
00
00
11
19
20
30
40
90
00
00
00
00
00
00
5504 10 00
5504 90 00
55.05
5505 10 00
5505 20 00
55.06
5506
5506
5506
5506
5507
10
20
30
90
00
00
00
00
00
00
55.08
5508
5508
5508
5508
5508
5508
55.09
10
10
10
20
20
20
5509
11 00
10
90
10
90
T (tow) filament tng hp.

- T ni lng hoc t polyamit khc
- T cc polyeste
- T acrylic hoc modacrylic
- T polypropylen
- Loi khc
T (tow) filament ti to.
X staple tng hp, cha chi th, cha chi k
hoc cha gia cng cch khc ko si.
- T ni lng hoc t cc polyamit khc:
- - T cc aramit
- - Loi khc
- T cc polyeste
- T polypropylen
- Loi khc
X staple ti to, cha chi th, cha chi k hoc
cha gia cng cch khc ko si.
- T t ti to vit-c (viscose)
- Loi khc
Ph liu (k c ph liu x, ph liu si v nguyn
liu ti ch) t x nhn to.
- T cc x tng hp
- T cc x ti to
X staple tng hp, chi th, chi k hoc gia
cng cch khc ko si.
- T ni lng hay t cc polyamit khc
- T cc polyeste
- Loi khc
X staple ti to, chi th, chi k hoc gia cng
cch khc ko si.
Ch khu lm t x staple nhn to, hoc cha
ng gi bn l.
- T x staple tng hp:
- - ng gi bn l
- - Loi khc
- T x staple ti to:
- - ng gi bn l
- - Loi khc
Si (tr ch khu) t x staple tng hp, cha ng
gi bn l.
- C t trng x staple bng ni lng hoc cc polyamit
khc t 85% tr ln:
- - Si n
207
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
5
5
5
5
5
4
5
5
5
5
5
4
5
5
5
5
5
5
5
5
5
3
3
3
3
3
3
1
5
1
1
1
1
5
1
1
1
1
5
1
1
1
5
5
5
5
5
5
5
5
5
5
5
5
M hng
M t hng ho
5509
12 00 - - Si xe (folded) hoc si cp
- C t trng x staple polyeste t 85% tr ln:
5509 21 00 - - Si n
5509 22 00 - - Si xe (folded) hoc si cp
- C t trng x staple bng acrylic hoc modacrylic t
85% tr ln:
5509 31 00 - - Si n
- Si khc, c t trng x staple tng hp t 85% tr
ln:
5509 41 00 - - Si n
- Si khc, t x staple polyeste:
5509 51 00 - - c pha ch yu hoc pha duy nht vi x staple
ti to
5509 52
- - c pha ch yu hoc pha duy nht vi lng cu
hay lng ng vt loi mn:
5509 52 10 - - - Si n
5509 52 90 - - - Loi khc
5509 53 00 - - c pha ch yu hoc pha duy nht vi bng
5509 59 00 - - Loi khc
- Si khc, t x staple bng acrylic hoc modacrylic:
5509 61 00 - - c pha ch yu hoc pha duy nht vi lng cu
hay lng ng vt loi mn
5509 69 00 - - Loi khc
- Si khc:
5509 91 00 - - c pha ch yu hoc pha duy nht vi lng cu
hay lng ng vt loi mn
5509 99 00 - - Loi khc
55.10
Si (tr ch khu) t x staple ti to, cha ng gi
bn l.
- C t trng x staple ti to t 85% tr ln:
5510 11 00 - - Si n
5510 20 00 - Si khc, c pha ch yu hoc duy nht vi lng
cu hay lng ng vt loi mn
5510 30 00 - Si khc, c pha ch yu hoc duy nht vi bng
5510 90 00 - Si khc
55.11
Si (tr ch khu) t x staple nhn to, ng gi
bn l.
5511 10
- T x staple tng hp, c t trng loi x ny t 85%
tr ln:
5511 10 10 - - Si dt kim, si mc, v ch thu
208
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
M hng
M t hng ho
5511
5511
10 90 - - Loi khc
20
- T x staple tng hp, c t trng loi x ny di
85%:
5511 20 10 - - Si dt kim, si mc, v ch thu
5511 20 90 - - Loi khc
5511 30 00 - T x staple ti to
55.12
Cc loi vi dt thoi t x staple tng hp, c t
trng loi x ny t 85% tr ln.
- C t trng x staple polyeste t 85% tr ln:
5512 19 00 - - Loi khc
- C t trng x staple bng acrylic hoc modacrylic t
85% tr ln:
5512 29 00 - - Loi khc
- Loi khc:
5512 99 00 - - Loi khc
55.13
Vi dt thoi bng x staple tng hp, c t trng
loi x ny di 85%, pha ch yu hoc pha duy
nht vi bng, trng lng khng qu 170 g/m2.
- Cha hoc ty trng:
5513 11 00 - - T x staple polyeste, dt vn im
vn cho ch nhn, t x staple polyeste
5513 13 00 - - Vi dt thoi khc t x staple polyeste
5513 19 00 - - Vi dt thoi khc
- nhum:
5513 23 00 - - Vi dt thoi khc t x staple polyeste
5513 29 00 - - Vi dt thoi khc
5513 39 00 - - Vi dt thoi khc
- in:
5513 49 00 - - Vi dt thoi khc
55.14
Vi dt thoi bng x staple tng hp, c t trng
loi x ny di 85%, pha ch yu hoc pha duy
nht vi bng, trng lng trn 170 g/m2.
- Cha hoc ty trng:
5514 19 00 - - Vi dt thoi khc
209
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
12
12
12
12
12
12
7
7
5
5
4
4
7
12
5
12
4
12
7
7
5
5
4
4
7
7
5
5
4
4
7
7
12
5
5
12
4
4
12
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
M hng
M t hng ho
5514
5514
21 00
22 00
5514
5514
5514
23 00
29 00
30 00
5514
5514
41 00
42 00
5514 43 00
5514 49 00
55.15
5515
11 00
5515
12 00
5515
13 00
5515
19 00
5515
21 00
5515
22 00
5515
29 00
5515
91 00
5515
5515
99
99 10
5515 99 90
55.16
5516
5516
5516
5516
11
12
13
14
00
00
00
00
5516
5516
21 00
22 00
- nhum:
- - T x staple polyeste, dt vn im
- - Vi dt thoi khc t x staple polyeste
- - Vi dt thoi khc
- T cc si c cc mu khc nhau
- in:
- - T x staple polyeste, dt vn im
- - Vi dt thoi khc t x staple polyeste
- - Vi dt thoi khc
Cc loi vi dt thoi khc t x staple tng hp.
- T x staple polyeste:
- - Pha ch yu hoc pha duy nht vi x staple t ti
to vit-c (viscose)
- - Pha ch yu hoc pha duy nht vi si filament
nhn to
- - Pha ch yu hoc pha duy nht vi lng cu hoc
lng ng vt loi mn
- - Loi khc
- T x staple bng acrylic hoc modacrylic:
nhn to
- - Pha ch yu hoc pha duy nht vi lng cu hoc
lng ng vt loi mn
- - Loi khc
- Vi dt thoi khc:
nhn to
- - Loi khc:
- - - Pha ch yu hoc duy nht vi lng cu hoc lng
ng vt loi mn
- - - Loi khc
Vi dt thoi t x staple ti to.
- C t trng x staple ti to t 85% tr ln:
- - Cha hoc ty trng
- - nhum
- - T cc si c cc mu khc nhau
- - in
- C t trng x staple ti to di 85%, c pha ch
yu hoc pha duy nht vi si filament ti to:
- - Cha hoc ty trng
- - nhum
210
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
5
5
4
4
12
7
7
12
5
5
12
4
4
7
7
5
5
4
4
7
7
5
5
4
4
12
12
12
12
12
12
7
12
7
7
5
12
5
5
4
12
4
4
7
12
5
12
4
12
M hng
5516
5516
5516
5516
5516
5516
5516
5516
5516
5516
5516
5516
5516
5516
M t hng ho
24 00 - - in
yu hoc pha duy nht vi lng cu hoc lng ng vt
loi mn:
32 00 - - nhum
34 00 - - in
yu hoc pha duy nht vi bng:
42 00 - - nhum
44 00 - - in
- Loi khc:
92 00 - - nhum
94 00 - - in
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
5
5
4
4
7
7
7
7
5
5
5
5
4
4
4
4
12
7
7
7
12
5
5
5
12
4
4
4
7
7
7
7
5
5
5
5
4
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
7
7
7
5
5
5
4
4
4
Chng 56 - Mn x, pht v cc sn phm khng

dt; cc loi si c bit; si xe, cho bn (cordage),
thng v cp v cc sn phm ca chng
56.01
5601
5601
5601
5601
5601
5601
5601
56.02
21
22
29
30
30
30
30
00
00
00
5602
10 00
5602
5602
5602
21 00
29 00
90 00
10
20
90
Mn x bng vt liu dt v cc sn phm ca n;

cc loi x dt, chiu di khng qu 5 mm (x vn),
bi x v kt x (neps) t cng nghip dt.
- Mn x; cc sn phm khc lm t mn x:
- - T bng
- - T x nhn to
- - Loi khc
- X vn v bi x v kt x t cng nghip dt:
- - X vn polyamit
- - X vn bng polypropylen
- - Loi khc
Pht, n hoc cha ngm tm, trng, ph hoc p
lp.
- Pht, n xuyn kim v vi khu nh
- Pht, n khc, cha ngm tm, trng, ph hoc p:
- - T lng cu hoc lng ng vt loi mn
- - T vt liu dt khc
- Loi khc
211
M hng
56.03
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5603
5603
Cc sn phm khng dt, hoc cha ngm tm,

trng ph hoc p lp.
- T si filament nhn to:
11 00 - - Trng lng khng qu 25 g/m2
12 00 - - Trng lng trn 25 g/m2 nhng khng qu 70 g/m2
7
7
5
5
4
4
5603
5603
5603
5603
14 00 - - Trng lng trn 150 g/m2

- Loi khc:
91 00 - - Trng lng khng qu 25 g/m2
7
12
5
12
4
12
5603
5603 94 00 - - Trng lng trn 150 g/m2

56.04
Ch cao su v si (cord) cao su, c bc bng vt
liu dt; si dt, v di v dng tng t thuc
nhm 54.04 hoc 54.05, ngm tm, trng, ph
hoc bao ngoi bng cao su hoc plastic.
5604 10 00 - Ch cao su v si (cord) cao su, c bc bng vt
liu dt
5604 90
- Loi khc:
5604 90 10 - - Ch gi catgut, bng si t tm
5604 90 20 - - Si dt c ngm tm cao su
5604 90 30 - - Si c bn cao t polyeste, ni lng hoc
polyamit khc hoc t si vt c (viscose) nhn to
5604 90 90 - - Loi khc
5605 00 00 Si trn kim loi, c hoc khng qun bc, l loi
si dt hoc di hoc dng tng t thuc nhm
54.04 hoc 54.05, c kt hp vi kim loi dng
dy, di hoc bt hoc ph bng kim loi.
12
12
12
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
00 00 Si cun bc, v si dng di v cc dng tng t

thuc nhm 54.04 hoc 54.05, qun bc (tr cc
loi thuc nhm 56.05 v si qun bc lng bm
nga); si snin (chenille) (k c si snin x); si
si vng.
56.07
Dy xe, cho bn (cordage), thng v cp, hoc
cha tt hoc bn v hoc cha ngm tm, trng,
ph hoc bao ngoi bng cao su hoc plastic.
5606
212
M hng
M t hng ho
5607
5607
21 00
29 00
5607
5607
5607
5607
41 00
49 00
50
50 10
5607
5607
5607
5607
50 90
90
90 10
90 20
5607 90 30
5607 90 90
56.08
5608
5608
5608
5608
5608
5608
5608
5609
11
19
19
19
90
90
90
00
00
20
90
10
90
00
- T xizan (sisal) hoc t x dt khc ca cc cy thuc

chi cy tha:
- - Dy xe buc hoc ng kin
- - Loi khc
- T polyetylen hoc polypropylen:
- - Dy xe buc hoc ng kin
- - Loi khc
- T x tng hp khc:
- - Si bn (cord) cho dy ai ch V lm t x nhn to
x l bng resoxin formaldehyt; si polyamit v si
polytetrafloro-ethylen c mnh ln hn 10.000
decitex, dng lm kn cc loi bm, van v cc sn
phm tng t
- - Loi khc
- Loi khc:
- - T si nhn to
- - T t chui abaca (Manila hemp hoc Musa textilis
Nee) hoc cc si (l thc vt) cng khc
- - T si ay hoc si libe khc thuc nhm 53.03
- - Loi khc
Tm li c tht nt bng si xe, cho bn
(cordage) hoc thng; li nh c v cc loi li
khc hon thin, t vt liu dt.
- T vt liu dt nhn to:
- - Li nh c thnh phm
- - Loi khc:
- - - Ti li
- - - Loi khc
- Loi khc:
- - Ti li
- - Loi khc
Cc sn phm lm t si, si dng di hoc dng
tng t thuc nhm 54.04 hoc 54.05, dy xe, cho
bn (cordage), thng hoc cp, cha c chi tit
hoc ghi ni khc.
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
5
5
5
4
4
5
5
7
5
5
5
4
4
4
7
7
5
5
4
4
Chng 57 - Thm v cc loi hng dt tri sn khc
57.01
5701
5701
5701
5701
Thm v cc loi hng dt tri sn khc, tht nt,

hoc cha hon thin.
10
- T lng cu hoc lng ng vt loi mn:
10 10 - - Thm cu nguyn
10 90 - - Loi khc
90
- T cc vt liu dt khc:
213
M hng
5701
5701
M t hng ho
90 11
90 19
5701 90 91
5701 90 99
57.02
- - T bng:
- - - Thm cu nguyn
- - - Loi khc
- - Loi khc:
- - - Thm cu nguyn
- - - Loi khc
Thm v cc loi hng dt tri sn khc, dt thoi,
khng chn si vng hoc ph x vn, hoc cha
hon thin, k c thm Kelem, Schumacks,
Karamanie v cc loi thm dt th cng tng
t.
- Thm Kelem, Schumacks, Karamanie v cc
loi thm dt th cng tng t
- Hng dt tri sn t x da
- Loi khc, c cu to vng lng, cha hon thin:
- - T cc vt liu dt nhn to
- - T cc loi vt liu dt khc:
- - - T bng
- - - T x ay
- - - Loi khc
- Loi khc, c cu to vng lng, hon thin:
- - T lng cu hoc lng ng vt loi mn:
- - - Thm cu nguyn
- - - Loi khc
- - T cc vt liu dt nhn to:
- - - Thm cu nguyn
- - - Loi khc
- - T cc vt liu dt khc:
- - - T bng:
- - - - Thm cu nguyn
- - - - Loi khc
- - - T x ay
- - - Loi khc
- Loi khc, khng c cu to vng lng, cha hon
thin:
- - T bng
- - T x ay
- - Loi khc
- Loi khc, khng c cu to vng lng, hon thin:
5702
10 00
5702
20 00
5702
5702
5702
5702
5702
5702
31
32
39
39
39
39
5702
5702
5702
5702
5702
5702
5702
41
41
41
42
42
42
49
5702
5702
5702
5702
5702
49
49
49
49
50
5702
5702
5702
50 10
50 20
50 90
5702
5702
5702
5702
91
- - T lng cu hoc lng ng vt loi mn:
91 10 - - - Thm cu nguyn
91 90 - - - Loi khc
92
- - T cc vt liu dt nhn to:
00
00
10
20
90
10
90
10
90
11
19
20
90
214
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
5
5
4
4
7
7
5
5
4
4
7
12
5
12
4
12
7
7
7
5
5
5
4
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
7
7
5
5
5
5
4
4
4
4
7
7
7
5
5
5
4
4
4
7
7
5
5
4
4
M hng
M t hng ho
5702
5702
5702
92 10 - - - Thm cu nguyn
92 90 - - - Loi khc
99
- - T cc loi vt liu dt khc:
- - - T bng:
5702 99 11 - - - - Thm cu nguyn
5702 99 19 - - - - Loi khc
5702 99 20 - - - T x ay
5702 99 90 - - - Loi khc
57.03
Thm v cc loi hng dt tri sn khc, c chn,
hoc cha hon thin.
5703 10
5703 10 10 - - Thm tri sn, loi dng cho xe c ng c thuc
nhm 87.02, 87.03 hoc 87.04
5703 10 20 - - Thm cu nguyn
5703 10 90 - - Loi khc
5703 20
- T ni lng hoc cc polyamit khc:
5703 20 10 - - Thm cu nguyn
5703 20 90 - - Loi khc
5703 30
- T cc vt liu dt nhn to khc:
5703 30 10 - - Thm cu nguyn
5703 30 90 - - Loi khc
5703 90
- - T bng:
5703 90 11 - - - Thm cu nguyn
5703 90 19 - - - Loi khc
- - T x ay:
5703 90 21 - - - Thm tri sn, loi dng cho xe c ng c thuc
nhm 87.02, 87.03 hoc 87.04
5703 90 29 - - - Loi khc
- - Loi khc:
5703 90 91 - - - Thm tri sn, loi dng cho xe c ng c thuc
nhm 87.02, 87.03 hoc 87.04
5703 90 99 - - - Loi khc
57.04
Thm v cc loi hng dt tri sn khc, t pht,
khng chn hoc ph x vn, hoc cha hon
thin.
5704 10 00 - Cc tm nh, c din tch b mt ti a l 0,3 m2
5704 90 00 - Loi khc
57.05
Cc loi thm khc v cc loi hng dt tri sn
khc, hoc cha hon thin.
- T bng:
5705 00 11 - - Thm cu nguyn
5705 00 19 - - Loi khc
- T x ay:
215
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
5
5
4
4
7
7
7
7
5
5
5
5
4
4
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
M hng
5705
5705
5705
5705
5705
M t hng ho
00 21 - - Tm tri sn khng dt, loi dng cho xe c ng

c thuc nhm 87.02, 87.03 hoc 87.04
00 29 - - Loi khc
- Loi khc:
00 91 - - Thm cu nguyn
00 92 - - Tm tri sn khng dt, loi dng cho xe c ng
c thuc nhm 87.02, 87.03 hoc 87.04
00 99 - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
12
12
12
12
12
12
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
Chng 58 - Cc loi vi dt thoi c bit; cc loi

vi dt chn si vng; hng ren; thm trang tr;
hng trang tr; hng thu
58.01
5801
5801
5801
10
10 10
10 90
5801
5801
5801
5801
5801
5801
5801
5801
5801
5801
5801
5801
5801
5801
5801
21
21
21
22
22
22
23
23
23
26
26
26
27
27
27
5801
5801
5801
5801
5801
5801
5801
5801
5801
31
31
31
32
32
32
33
33
33
10
90
10
90
10
90
10
90
10
90
10
90
10
90
10
90
Cc loi vi dt ni vng v cc loi vi snin

(chenille), tr cc loi vi thuc nhm 58.02 hoc
58.06.
- - ngm tm, trng, ph hoc p b mt
- - Loi khc
- T bng:
- - Vi c si ngang ni vng khng ct:
- - - ngm tm, trng, ph hoc p b mt
- - - Loi khc
- - Nhung k ct:
- - - Loi khc
- - Vi c si ngang ni vng khc:
- - - Loi khc
- - Cc loi vi snin:
- - - Loi khc
- - Vi c si dc ni vng:
- - - Loi khc
- X nhn to:
- - Vi c si ngang ni vng cha ct:
- - - Loi khc
- - Nhung k ct:
- - - Loi khc
- - Vi c si ngang ni vng khc:
- - - Loi khc
216
M hng
M t hng ho
5801
5801
5801
5801
5801
5801
5801
36
36
36
37
37
37
90
5801
5801
90 11
90 19
10
90
10
90
5801 90 91
5801 90 99
58.02
5802
5802
5802
11 00
19 00
20 00
5802
5802
5802
5802
5802
58.03
30
30
30
30
30
5803
5803
00 10
00 20
10
20
30
90
5803 00 91
5803 00 99
58.04
5804
5804
5804
- - Cc loi vi snin:
- - - Loi khc
- - Vi c si dc ni vng:
- - - Loi khc
- - T la:
- - - Loi khc
- - Loi khc:
- - - Loi khc
Vi khn lng v cc loi vi dt thoi to vng lng
tng t, tr cc loi vi kh hp thuc nhm
58.06; cc loi vi dt chn si ni vng, tr cc sn
phm thuc nhm 57.03.
- Vi khn lng v cc loi vi dt thoi to vng lng
tng t, t bng:
- - Cha ty trng
- - Loi khc
- Vi khn lng v cc loi vi dt thoi to vng lng
tng t, t cc vt liu dt khc
- Cc loi vi dt c chn si ni vng:
- - ngm tm, trng hoc ph
- - Dt thoi, t bng hoc si nhn to
- - Dt thoi, t vt liu khc
- - Loi khc
Vi dt qun, tr cc loi vi kh hp thuc nhm
58.06.
- T bng
- T x nhn to
- Loi khc:
- - Loi s dng ph cy trng
- - Loi khc
Cc loi vi tuyn v cc loi vi dt li khc,
khng bao gm vi dt thoi, dt kim hoc mc; hng
ren dng mnh, dng di hoc dng mu hoa vn,
tr cc loi vi thuc cc nhm t 60.02 n 60.06.
- Vi tuyn v vi dt li khc:
- - T la:
10 11 - - - ngm tm, trng, ph hoc p b mt
10 19 - - - Loi khc
- - T bng:
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
7
5
5
5
4
4
4
7
7
7
7
5
5
5
5
4
4
4
4
7
5
5
5
4
4
5
5
5
5
4
4
7
7
5
5
4
4
10
217
M hng
M t hng ho
5804
5804
10 21 - - - ngm tm, trng, ph hoc p b mt

10 29 - - - Loi khc
- - Loi khc:
5804 10 91 - - - ngm tm, trng, ph hoc p b mt
5804 10 99 - - - Loi khc
- Ren dt bng my:
5804 21
- - X nhn to:
5804 21 90 - - - Loi khc
5804 29
- - T vt liu dt khc:
5804 29 90 - - - Loi khc
5804 30 00 - Ren lm bng tay
58.05
Thm trang tr dt th cng theo kiu Gobelins,
Flanders, Aubusson, Beauvais v cc kiu tng t,
v cc loi thm trang tr thu tay (v d, thu mi
nh, thu ch thp), hoc cha hon thin.
5805 00 10 - T bng
5805 00 90 - Loi khc
58.06
Vi dt thoi kh hp, tr cc loi hng thuc nhm
58.07; vi kh hp gm ton si dc khng c si
ngang lin kt vi nhau bng cht keo dnh
(bolducs).
5806 10
- Vi dt thoi c to vng lng (k c vi khn lng v
vi dt to vng lng tng t) v vi dt t si snin:
5806 10 10 - - T t tm
5806 10 20 - - T bng
5806 10 90 - - Loi khc
5806 20
- Vi dt thoi khc, c cha si n hi (elastomeric)
hoc si cao su t 5% tr ln tnh theo trng lng:
5806
5806
5806
5806
5806
5806
5806
5806
5806
20 10 - - Bng th thao loi dng qun tay cm ca cc

dng c th thao
20 90 - - Loi khc
- Vi dt thoi khc:
31
- - T bng:
31 10 - - - Vi dt thoi kh hp thch hp cho sn xut bng
mc dng cho my ch hoc cc loi my tng t
31 20 - - - Lm nn cho giy cch in
31 90 - - - Loi khc
32
- - T x nhn to:
32 10 - - - Vi dt thoi kh hp thch hp cho sn xut bng
mc dng cho my ch hoc cc loi my tng t;
bng vi dng lm dy ai an ton gh ngi
32 40 - - - Lm nn cho giy cch in
218
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
5
5
4
4
12
12
12
12
12
12
12
12
12
12
12
12
12
12
7
12
12
5
12
12
4
7
7
5
5
4
4
7
7
7
5
5
5
4
4
4
12
12
12
12
12
12
7
7
5
5
4
4
M hng
5806
5806
5806
M t hng ho
5811
32 90 - - - Loi khc
39
39 10 - - - T t tm
- - - Loi khc:
39 91 - - - - Lm nn cho giy cch in
39 99 - - - - Loi khc
40 00 - Cc loi vi dt ch c si dc khng c si ngang
lin kt vi nhau bng cht kt dnh (bolducs)
Cc loi nhn, ph hiu v cc mt hng tng t
t vt liu dt, dng chic, dng di hoc ct theo
hnh hoc kch c, khng thu.
10 00 - Dt thoi
90 00 - Loi khc
Cc di bn dng chic; di, mnh trang tr dng
chic, khng thu, tr loi dt kim hoc mc; tua,
ng v cc mt hng tng t.
10
- Cc di bn dng chic:
10 10 - - Kt hp vi si cao su
10 90 - - Loi khc
90
- Loi khc:
90 10 - - Kt hp vi si cao su
90 90 - - Loi khc
00 00 Vi dt thoi t si kim loi v vi dt thoi t si
trn kim loi thuc nhm 56.05, s dng trang
tr, nh cc loi vi trang tr ni tht hoc cho cc
mc ch tng t, cha c chi tit hay ghi ni
khc.
Hng thu dng chic, dng di hoc dng theo mu
hoa vn.
10 00 - Hng thu khng l nn
- Hng thu khc:
91 00 - - T bng
92 00 - - T x nhn to
99 00 - - T vt liu dt khc
Cc sn phm dt chn dng chic, bao gm mt
hay nhiu lp vt liu dt kt hp vi lp m bng
cch khu hoc cch khc, tr hng thu thuc
nhm 58.10.
00 10 - T lng cu hoc lng ng vt loi mn hoc loi th
5811
00 90 - Loi khc
5806
5806
5806
58.07
5807
5807
58.08
5808
5808
5808
5808
5808
5808
5809
58.10
5810
5810
5810
5810
58.11
Chng 59 - Cc loi vi dt c ngm tm,

trng, ph hoc p lp; cc mt hng dt thch hp
dng trong cng nghip
219
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
7
5
5
5
4
4
4
7
12
5
12
4
12
7
7
5
5
4
4
7
7
7
5
5
5
4
4
4
7
7
7
5
5
5
4
4
4
M hng
M t hng ho
59.01
5901
10 00
5901
5901
5901
5901
59.02
90
90 10
90 20
90 90
5902
10
5902
5902
10 11
10 19
5902
5902
5902
5902
10 91
10 99
20
20 20
5902
5902
5902
5902
5902
59.03
20
20
90
90
90
91
99
10
90
5903 10 00
5903 20 00
5903 90 00
59.04
5904 10 00
5904 90 00
59.05
5905 00 10
5905 00 90
59.06
5906 10 00
Vi dt c trng keo hoc h tinh bt, dng

bc ngoi ba sch hoc loi tng t; vi can; vi
bt x l v; vi h cng v cc loi vi dt
c lm cng tng t lm ct m.
- Vi dt c trng keo hoc h tinh bt, dng bc
ngoi ba sch hoc cc loi tng t
- Loi khc:
- - Vi can
- - Vi bt x l v
- - Loi khc
Vi mnh dng lm lp t si c bn cao t ni
lng hoc cc polyamit khc, cc polyeste hoc t
nhn to vitc.
- T ni lng hoc cc polyamit khc:
- - Vi trng cao su lm mp lp:
- - - T si ni lng 6 (Nylon-6)
- - - Loi khc
- - Loi khc:
- - - T si ni lng 6 (Nylon-6)
- - - Loi khc
- T polyeste:
- - Vi trng cao su lm mp lp
- - Loi khc:
- - - Cha bng
- - - Loi khc
- Loi khc:
- - Vi trng cao su lm mp lp
- - Loi khc
Vi dt c ngm tm, trng, ph hoc p vi
plastic, tr cc loi thuc nhm 59.02.
- Vi poly (vinyl clorit)
- Vi polyurethan
- Loi khc
Vi sn, hoc cha ct theo hnh; cc loi tri
sn c mt lp trng hoc ph gn trn lp bi l
vt liu dt, hoc cha ct thnh hnh.
- Vi sn
- Loi khc
Cc loi vi dt ph tng.
- T lng cu hoc lng ng vt loi mn hoc loi
th
- Loi khc
Vi dt cao su ho, tr cc loi thuc nhm 59.02.
- Bng dnh c chiu rng khng qu 20 cm
220
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
7
5
5
5
4
4
4
0
0
0
0
0
0
5
5
5
5
5
5
1
1
1
1
1
1
0
0
0
0
0
0
7
7
7
5
5
5
4
4
4
7
7
5
5
4
4
M hng
5906
5906
5906
5906
59.07
91 00
99
99 10
99 90
5907
00 10
5907
00 30
5907
00 40
5907
00 50
5907
00 60
5907 00 90
59.08
5908 00 10
5908 00 90
59.09
5909
5909
5910
59.11
5911
5911
00 10
00 90
00 00
M t hng ho
- Loi khc:
- - Vi dt kim hoc vi mc
- - Loi khc:
- - - Tm vi cao su dng cho bnh vin
- - - Loi khc
Cc loi vi dt c ngm tm, trng hoc ph
bng cch khc; bt v lm phng mn cho sn
khu, phng trng quay hoc loi tng t.
- Cc loi vi dt c ngm tm, trng hoc ph vi
du hoc cc ch phm t du
- Cc loi vi dt c ngm tm, trng hoc ph vi
ho cht chu la
- Cc loi vi c ngm tm, trng hoc ph vi
nhung x vn, ton b b mt c ph vi x vn dt
- Cc loi vi c ngm tm, trng hoc ph lp sp,
hc n, bi-tum hoc cc sn phm tng t
- Cc loi vi c ngm tm, trng hoc ph bng cc
vt liu khc
- Loi khc
Cc loi bc dt thoi, kt, tt hoc dt kim, dng cho
n, bp du, bt la, nn hoc loi tng t; mng
n mng xng v cc loi vi dt kim hnh ng
dng lm mng n mng xng, hoc cha ngm
tm.
- Bc; mng n mng xng
- Loi khc
Cc loi ng dn dt mm v cc loi ng dt tng
t c lt hoc khng lt, bc v cng hoc c cc
ph kin t vt liu khc.
- Cc loi vi cu ha
- Loi khc
Bng ti hoc bng truyn hoc bng ai, bng vt
liu dt, hoc cha ngm tm, trng, ph hoc p
bng plastic, hoc gia c bng kim loi hoc vt liu
khc.
Cc sn phm v mt hng dt, phc v cho mc
ch k thut, nu ti Ch gii 7 ca Chng ny.
10 00 - Vi dt, pht v vi dt thoi lt pht c trng,

ph, hoc p bng cao su, da thuc hoc vt liu khc,
loi s dng cho bng kim my chi, v vi tng t
phc v cho mc ch k thut khc, k c vi kh hp
lm t nhung c ngm tm cao su, bc cc li,
trc dt
20 00 - Vi dng sng, hoc cha hon thin
221
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
7
7
5
5
4
4
0
0
0
0
0
0
0
0
0
M hng
5911
5911
5911
31 00
32 00
40 00
5911
5911
5911
90
90 10
90 90
M t hng ho
- Vi dt v pht, c dt lin hoc km theo c cu
ni rp, dng cho my sn xut giy hoc cc my
tng t (v d, ch bin bt giy hoc xi mng
aming):
- - Trng lng di 650 g/m3
- - Trng lng t 650 g/m2 tr ln
- Vi lc dng trong p du hoc loi tng t, k c
loi lm t tc ngi
- Loi khc:
- - Cc loi hng dt lm bao b v ming m
- - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7
7
7
5
5
5
4
4
4
7
7
5
5
4
4
7
7
5
5
4
4
12
12
12
12
12
12
12
12
12
Chng 60 - Cc loi hng dt kim hoc mc

60.01
6001
10 00
6001
6001
6001
21 00
22 00
29 00
6001
6001
6001
91 00
92
92 20
6001
6001
6001
92 30
92 90
99
6001
6001
99 11
99 19
6001 99 91
6001 99 99
60.02
6002
40 00
6002 90 00
60.03
Vi c to vng lng, k c cc loi vi "vng lng

di" v vi khn lng, dt kim hoc mc.
- Vi "vng lng di":
- Vi to vng lng bng dt kim:
- - T bng
- - T x nhn to
- - T cc loi vt liu dt khc
- Loi khc:
- - T bng
- - T x nhn to:
- - - Vi c to vng lng t si x staple 100%
polyester, c chiu rng khng nh hn 63,5 mm
nhng khng qu 76,2 mm, s dng trong sn xut con
ln sn
- - - Cha si n hi hoc si cao su
- - - Loi khc
- - - Cha ty trng, khng ngm kim:
- - - - Cha si n hi hoc si cao su
- - - - Loi khc
- - - Loi khc:
- - - - Cha si n hi hoc si cao su
- - - - Loi khc
Vi dt kim hoc mc c kh rng khng qu 30 cm,
c t trng si n hi hoc si cao su t 5% tr
ln, tr loi thuc nhm 60.01.
- C t trng si n hi t 5% tr ln nhng khng c
si cao su
- Loi khc
Vi dt kim hoc mc c kh rng khng qu 30 cm,
tr loi thuc nhm 60.01 hoc 60.02.
222
M hng
6003
6003
6003
6003
6003
60.04
10
20
30
40
90
6004
10
M t hng ho
00
00
00
00
00
6004 10 10
6004 10 90
6004 90 00
60.05
6005
6005
6005
6005
21
22
23
24
00
00
00
00
6005
6005
31
31 10
6005
6005
6005
31 90
32
32 10
6005
6005
6005
32 90
33
33 10
6005
6005
6005
33 90
34
34 10
6005
34 90
6005
6005
41 00
42 00
- T lng cu hoc lng ng vt loi mn

- T bng
- T x tng hp
- T x nhn to
- Loi khc
Vi dt kim hoc mc c kh rng hn 30 cm, c t
trng si n hi hoc si cao su t 5% tr ln, tr
cc loi thuc nhm 60.01.
- C t trng si n hi t 5% tr ln nhng khng c
si cao su:
- - C t trng si n hi khng qu 20%
- - Loi khc
- Loi khc
Vi dt kim si dc (k c cc loi lm trn my dt
kim dt di trang tr), tr loi thuc cc nhm 60.01
n 60.04.
- T bng:
- - Cha hoc ty trng
- - nhum
- - T cc si c mu khc nhau
- - in
- T x tng hp:
- - - Vi dt kim lm t polyeste v polybutylen
terephthalat trong polyeste chim t trng ln hn
dng lm qun o bi
- - - Loi khc
- - nhum:
dng lm qun o bi
- - - Loi khc
- - T cc si c mu khc nhau:
- - - Vi dt kim lm t polyester v polybutylen
dng lm qun o bi
- - - Loi khc
- - in:
dng lm qun o bi
- - - Loi khc
- T x ti to:
- - Cha hoc ty trng
- - nhum
223
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
7
7
7
5
5
5
5
5
4
4
4
4
4
7
7
7
5
5
5
4
4
4
7
7
7
7
5
5
5
5
4
4
4
4
7
7
5
5
4
4
M hng
6005
6005
6005
6005
6005
60.06
6006
43
44
90
90
90
6006
6006
6006
6006
21
22
23
24
6006
6006
31
31
6006
6006
6006
6006
31
31
32
32
6006
6006
6006
6006
6006
6006
6006
6006
32
32
33
33
33
34
34
34
6006
6006
6006
6006
6006
6006
6006
6006
6006
6006
6006
6006
6006
41
41
41
42
42
42
43
43
43
44
44
44
90
10
M t hng ho
00 - - T cc si c mu khc nhau
00 - - in
- Loi khc:
10 - - T lng cu hoc lng ng vt loi mn
90 - - Loi khc
Vi dt kim hoc mc khc.
00 - T lng cu hoc lng ng vt loi mn
- T bng:
00 - - Cha hoc ty trng
00 - - nhum
00 - - T cc si c mu khc nhau
00 - - in
- T x si tng hp:
10 - - - Tm li t si ni lng dng lm vt liu bi cho
cc tm ghp khm
20 - - - n hi (kt hp vi si cao su)
90 - - - Loi khc
- - nhum:
10 - - - Tm li t si ni lng dng lm vt liu bi cho
cc tm ghp khm
90 - - - Loi khc
90 - - - Loi khc
- - in:
90 - - - Loi khc
- T x ti to:
90 - - - Loi khc
- - nhum:
90 - - - Loi khc
90 - - - Loi khc
- - in:
90 - - - Loi khc
00 - Loi khc
224
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
5
5
4
4
7
7
5
5
4
4
7
7
7
7
5
5
5
5
4
4
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
5
5
4
4
7
7
7
5
5
5
4
4
4
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Chng 61 - Qun o v hng may mc ph tr, dt

kim hoc mc
61.01
6101 20 00
6101 30 00
6101 90 00
61.02
6102
6102
6102
6102
61.03
10
20
30
90
6103
10 00 - B com-l
- B qun o ng b:
22 00 - - T bng
23 00 - - T si tng hp
29 00 - - T cc vt liu dt khc
- o jacket v o khoc th thao:
31 00 - - T lng cu hoc lng ng vt loi mn
32 00 - - T bng
33 00 - - T si tng hp
- Qun di, qun ym c dy eo, qun ng chn v
qun soc:
42 00 - - T bng
43 00 - - T si tng hp
6103
6103
6103
6103
6103
6103
6103
6103
6103
6103
6103
00
00
00
00
o khoc di, o khoc mc khi i xe (car-coat), o

khoc khng tay, o chong khng tay, o khoc c
m (k c o jacket trt tuyt), o gi, o jacket
chng gi v cc loi tng t, dng cho nam gii
hoc tr em trai, dt kim hoc mc, tr cc loi
thuc nhm 61.03.
- T bng
- T si nhn to
- T cc vt liu dt khc
o khoc di, o khoc mc khi i xe (car-coat), o
khoc khng tay, o chong khng tay, o khoc c
m trm (k c o jacket trt tuyt), o gi, o
jacket chng gi v cc loi tng t, dng cho ph
n hoc tr em gi, dt kim hoc mc, tr cc loi
thuc nhm 61.04.
- T lng cu hoc lng ng vt loi mn
- T bng
- T si nhn to
B com-l, b qun o ng b, o jacket, o khoc
th thao, qun di, qun ym c dy eo, qun ng
chn v qun soc (tr qun o bi), dng cho nam
gii hoc tr em trai, dt kim hoc mc.
225
14
14
14
13
13
13
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
13
11
14
14
14
13
13
13
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
M hng
M t hng ho
61.04
6104
6104
6104
6104
13 00
19
19 20
19 90
6104
6104
6104
22 00
23 00
29 00
6104
6104
6104
6104
31
32
33
39
00
00
00
00
6104
6104
6104
6104
6104
41
42
43
44
49
00
00
00
00
00
6104
6104
6104
6104
51
52
53
59
00
00
00
00
6104
6104
6104
6104
61.05
61
62
63
69
00
00
00
00
6105 10 00
6105 20 00
6105 90 00
61.06
6106
10 00

th thao, o vy di, vy, chn vy, qun di, qun
ym c dy eo, qun ng chn v qun soc (tr
qun o bi), dng cho ph n hoc tr em gi, dt
kim hoc mc .
- B com-l:
- - T si tng hp
- - - T bng
- - - Loi khc
- B qun o ng b:
- - T bng
- - T si tng hp
- - T cc vt liu dt khc
- - T bng
- - T si tng hp
- o vy di:
- - T bng
- - T si tng hp
- - T si ti to
- Cc loi vy v qun vy:
- - T bng
- - T si tng hp
- Cc loi qun di, qun ym c dy eo, qun ng
chn v qun soc:
- - T bng
- - T si tng hp
o s mi nam gii hoc tr em trai, dt kim hoc
mc.
- T bng
- T si nhn to
o khoc ngn (blouses), o s mi v o s mi
phng kiu nam dng cho ph n hoc tr em gi,
dt kim hoc mc.
- T bng
226
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
14
14
13
13
11
11
14
14
14
13
13
13
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
14
14
14
13
13
13
13
13
11
11
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
14
13
13
13
11
11
11
14
13
11
M hng
M t hng ho
6106 20 00 - T si nhn to
6106 90 00 - T cc vt liu dt khc
61.07
Qun lt, qun sp, o ng, b pyjama, o chong
tm, o khoc ngoi mc trong nh v cc loi
tng t, dng cho nam gii hoc tr em trai, dt
kim hoc mc.
- Qun lt v qun sp:
6107 11 00 - - T bng
6107 12 00 - - T si nhn to
6107 19 00 - - T cc vt liu dt khc
- Cc loi o ng v b pyjama:
6107 21 00 - - T bng
6107 22 00 - - T si nhn to
6107 29 00 - - T cc vt liu dt khc
- Loi khc:
6107 91 00 - - T bng
6107 99 00 - - T cc vt liu dt khc
61.08
Vy lt c dy eo, vy lt trong, qun xi lp, qun
i b, vy ng, b pyjama, o mng mc trong
nh, o chong tm, o khoc ngoi mc trong nh
v cc loi tng t dng cho ph n hoc tr em
gi, dt kim hoc mc.
- Vy lt c dy eo v vy lt trong:
6108 11 00 - - T si nhn to
6108 19
6108 19 20 - - - T lng cu hoc lng ng vt mn
6108 19 30 - - - T bng
6108 19 90 - - - Loi khc
- Qun xi lp v qun i b:
6108 21 00 - - T bng
6108 22 00 - - T si nhn to
6108 29 00 - - T cc vt liu dt khc
- Vy ng v b pyjama:
6108 31 00 - - T bng
6108 32 00 - - T si nhn to
6108 39 00 - - T cc vt liu dt khc
- Loi khc:
6108 91 00 - - T bng
6108 92 00 - - T si nhn to
6108 99 00 - - T cc vt liu dt khc
61.09
o phng, o may v cc loi o lt khc, dt kim
hoc mc.
6109 10
- T bng:
6109 10 10 - - Dng cho nam gii hoc tr em trai
6109 10 20 - - Dng cho ph n hoc tr em gi
227
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
14
13
13
11
11
14
14
14
13
13
13
11
11
11
14
14
14
13
13
13
11
11
11
14
14
13
13
11
11
14
13
11
14
14
14
13
13
13
11
11
11
14
14
14
13
13
13
11
11
11
14
14
14
13
13
13
11
11
11
14
14
14
13
13
13
11
11
11
14
14
13
13
11
11
M hng
6109
6109
6109
6109
61.10
6110
6110
6110
6110
6110
6110
61.11
6111
6111
6111
61.12
6112
6112
6112
6112
6112
6112
6112
6112
61.13
6113
6113
6113
6113
61.14
6114
6114
6114
6114
6114
M t hng ho
90
90 10 - - Dng cho nam gii hoc tr em trai, t gai (ramie),
lanh hoc t tm
90 20 - - Dng cho nam gii hoc tr em trai, t cc vt liu
khc
90 30 - - Dng cho ph n hoc tr em gi
o b, o chui u, o ci khuy (cardigan), gi-l
v cc mt hng tng t, dt kim hoc mc.
11 00 - - T lng cu
12 00 - - T lng d Ca-s-mia
19 00 - - Loi khc
20 00 - T bng
30 00 - T si nhn to
90 00 - T cc vt liu dt khc
Qun o v hng may mc ph tr dng cho tr em,
dt kim hoc mc.
20 00 - T bng
30 00 - T si tng hp
B qun o th thao, b qun o trt tuyt v b
qun o bi, dt kim hoc mc.
- B qun o th thao:
11 00 - - T bng
12 00 - - T si tng hp
20 00 - B qun o trt tuyt
- Qun o bi cho nam gii hoc tr em trai:
31 00 - - T si tng hp
- Qun o bi cho ph n hoc tr em gi:
41 00 - - T si tng hp
Qun o c may t cc loi vi dt kim hoc mc
thuc nhm 59.03, 59.06 hoc 59.07.
00 10 - B ca th ln
00 30 - Qun o chng chy
00 40 - Qun o bo h khc
00 90 - Loi khc
Cc loi qun o khc, dt kim hoc mc.
20 00 - T bng
30
- T si nhn to:
30 20 - - Qun o chng chy
30 90 - - Loi khc
228
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
14
13
11
14
13
11
14
14
14
14
14
14
13
13
13
13
13
13
11
11
11
11
11
11
14
14
14
13
13
13
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
5
5
5
13
5
5
5
11
5
5
5
14
13
11
5
5
14
5
5
13
5
5
11
M hng
61.15
6115
6115
6115
6115
M t hng ho
Qun tt, qun o nt, bt tt di (trn u gi), bt

tt ngn v cc loi hng bt tt dt kim khc, k c
nt chn (v d, dng cho ngi gin tnh mch) v
giy dp khng , dt kim hoc mc.
10
- Nt chn (v d, dng cho ngi gin tnh mch):
10 10 - - V cho ngi gin tnh mch, t si tng hp
10 90 - - Loi khc
- Qun cht ng, o nt khc:
21 00 - - T si tng hp, c mnh si n di 67 dexitex
6115
22 00 - - T si tng hp, c mnh si n t 67 dexitex

tr ln
6115 29
6115 29 10 - - - T bng
6115 29 90 - - - Loi khc
6115 30
- Tt di n u gi hoc trn u gi dng cho ph
n, c mnh mi si n di 67 dexitex:
6115 30 10 - - T bng
6115 30 90 - - Loi khc
- Loi khc:
6115 94 00 - - T lng cu hoc lng ng vt loi mn
6115 95 00 - - T bng
6115 96 00 - - T si tng hp
6115 99 00 - - T cc vt liu dt khc
61.16
Gng tay, gng tay h ngn v gng tay bao, dt
kim hoc mc.
6116 10
- c ngm tm, trng hoc ph vi plastic hoc cao
su:
6116 10 10 - - Gng tay ca th ln
6116 10 90 - - Loi khc
- Loi khc:
6116 91 00 - - T lng cu hoc lng ng vt loi mn
6116 92 00 - - T bng
6116 93 00 - - T si tng hp
6116 99 00 - - T cc vt liu dt khc
61.17
Hng may mc ph tr hon chnh, dt kim hoc
mc khc; cc chi tit dt kim hoc mc ca qun
o hoc ca hng may mc ph tr.
6117 10
- Khn chong, khn qung c, khn chong rng i
u, khn chong vai, mng che mt v cc loi tng
t:
6117 10 10 - - T bng
6117 10 90 - - Loi khc
6117 80
- Cc ph tr khc:
- - N thng, n con bm v c vt:
229
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
14
13
13
11
11
14
13
11
14
13
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
13
13
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
13
13
11
11
M hng
6117
6117
6117
6117
6117
80
80
80
80
90
M t hng ho
11
19
20
90
00
- - - T lng cu hoc lng ng vt loi mn

- - - Loi khc
- - Bng c tay, bng u gi, bng mt c chn
- - Loi khc
- Cc chi tit
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
14
14
14
14
13
13
13
13
13
11
11
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
Chng 62 - Qun o v cc hng may mc ph tr,

khng dt kim hoc mc
62.01
6201
6201
6201
6201
11
12
13
19
00
00
00
00
6201
6201
6201
6201
62.02
91
92
93
99
00
00
00
00
6202
6202
6202
6202
11
12
13
19
00
00
00
00
6202
6202
6202
6202
91
92
93
99
00
00
00
00
o khoc ngoi, o chong mc khi i xe (carcoats), o khoc khng tay, o chong khng tay, o
khoc c m trm (k c o jacket trt tuyt), o
gi, o jacket chng gi v cc loi tng t, dng
cho nam gii hoc tr em trai, tr cc loi thuc
nhm 62.03.
- o khoc ngoi, o ma, o chong mc khi i xe, o
khoc khng tay, o chong khng tay v cc loi
tng t:
- - T lng cu hay lng ng vt loi mn
- - T bng
- - T si nhn to
- Loi khc:
- - T bng
- - T si nhn to
o khoc ngoi, o chong mc khi i xe (carcoats), o khoc khng tay, o chong khng tay, o
khoc c m (k c o jacket trt tuyt), o gi, o
jacket chng gi v cc loi tng t, dng cho ph
n hoc tr em gi, tr loi thuc nhm 62.04.
- o khoc ngoi, o ma, o chong mc khi i xe, o
khoc khng tay, o chong khng tay v cc loi
tng t:
- - T bng
- - T si nhn to
- Loi khc:
- - T bng
- - T si nhn to
230
M hng
M t hng ho
62.03
6203
6203
6203
6203
6203
11
12
19
19
19
00
00
6203
6203
6203
6203
6203
22
23
29
29
29
10
90
6203
6203
6203
6203
31
32
33
39
00
00
00
00
6203
6203
6203
6203
6203
6203
62.04
41
42
42
42
43
49
00
6204
6204
6204
6204
11
12
13
19
00
00
00
00
6204
6204
6204
6204
21
22
23
29
00
00
00
00
10
90
00
00
10
90
00
00

th thao, qun di, qun ym c dy eo, qun ng
chn v qun soc (tr qun o bi) dng cho nam
gii hoc tr em trai.
- B com-l:
- - T si tng hp
- - - T bng
- - - Loi khc
- B qun o ng b:
- - T bng
- - T si tng hp
- - - T lng ng vt loi mn hoc th
- - - Loi khc
- - T bng
- - T si tng hp
qun soc:
- - T bng:
- - - Qun ym c dy eo
- - - Loi khc
- - T si tng hp
th thao, vy di, vy, chn vy, qun di, qun ym
c dy eo, qun ng chn, v qun soc (tr qun
o bi) dng cho ph n hoc tr em gi.
- B com-l:
- - T bng
- - T si tng hp
- B qun o ng b:
- - T bng
- - T si tng hp
231
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
13
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
M hng
M t hng ho
6204
6204
6204
6204
31
32
33
39
00
00
00
00
6204
6204
6204
6204
6204
41
42
43
44
49
00
00
00
00
00
6204
6204
6204
6204
51
52
53
59
00
00
00
00
6204
6204
6204
6204
62.05
6205
6205
6205
6205
6205
62.06
61
62
63
69
00
00
00
00
20
30
90
90
90
00
00
10
90
6206
6206
6206
6206
6206
62.07
10
20
30
40
90
00
00
00
00
00
6207
6207
11 00
19 00
6207
6207
6207
21 00
22 00
29 00

- - T bng
- - T si tng hp
- o vy di:
- - T bng
- - T si tng hp
- - T si ti to
- Vy v chn vy:
- - T bng
- - T si tng hp
qun soc:
- - T bng
- - T si tng hp
o s mi nam gii hoc tr em trai.
- T bng
- T si nhn to
- - Loi khc
o chong, o s mi v o chong s mi phng kiu
nam dng cho ph n hoc tr em gi.
- T t tm hoc ph liu t tm
- T lng cu hay lng ng vt loi mn
- T bng
- T si nhn to
o may v cc loi o lt khc, qun lt, qun i,
qun sp, o ng, b pyjama, o chong tm, o
khoc ngoi mc trong nh v cc loi tng t
dng cho nam gii hoc tr em trai.
- Qun lt, qun i v qun sp:
- - T bng
- - T vt liu dt khc
- o ng v b pyjama:
- - T bng
- - T si nhn to
- - T vt liu dt khc
232
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
14
14
14
13
13
13
13
11
11
11
11
14
14
14
14
14
13
13
13
13
13
11
11
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
14
14
13
13
13
13
11
11
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
14
14
14
13
13
13
13
13
11
11
11
11
11
14
14
13
13
11
11
14
14
14
13
13
13
11
11
11
M hng
M t hng ho
6207
6207
6207
6207
62.08
91 00
99
99 10
99 90
6208
6208
11 00
19 00
6208
6208
6208
21 00
22 00
29 00
6208
6208
6208
6208
6208
62.09
6209
6209
91
92
99
99
99
20
20 30
6209
6209
6209
6209
20 90
30
30 10
30 30
00
00
10
90
6209 30 40
6209 30 90
6209 90 00
62.10
6210
10
6210
10 11
6210
6210
6210
10 19
10 90
20
- Loi khc:
- - T bng
- - - Si nhn to
- - - Loi khc
o may v cc loi o lt khc, vy lt, vy lt
trong, qun xi lp, qun i b, vy ng, b pyjama,
o mng mc trong nh, o chong tm, o khoc
ngoi mc trong nh v cc loi tng t dng cho
ph n hoc tr em gi.
- Vy lt v vy lt trong:
- - T si nhn to
- - T vt liu dt khc
- Vy ng v b pyjama:
- - T bng
- - T si nhn to
- - T vt liu dt khc
- Loi khc:
- - T bng
- - T si nhn to
- - - T lng cu hay lng ng vt loi mn
- - - Loi khc
Qun o may sn v ph kin may mc cho tr em.
- T bng:
- - o phng, o s mi, b qun o pyjama v cc loi
tng t
- - Loi khc
- T si tng hp:
- - B com-l, qun v cc loi tng t
- - o phng, o s mi, b qun o pyjama v cc loi
tng t
- - Ph kin may mc
- - Loi khc
- T vt liu dt khc
Qun o may t cc loi vi thuc nhm 56.02,
56.03, 59.03, 59.06 hoc 59.07.
- T cc loi vi thuc nhm 56.02 hoc 56.03:
- - Qun o bo h dng trong cng nghip:
- - - Qun o chng cc cht ha hc, phng x hoc
chng chy
- - - Loi khc
- - Loi khc
- Qun o khc, loi c m t t phn nhm 6201.11
n 6201.19:
233
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
14
13
13
13
11
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
13
11
14
13
11
14
14
13
13
11
11
14
14
14
13
13
13
11
11
11
14
13
11
14
14
13
13
11
11
M hng
M t hng ho
6210
6210
6210
6210
6210
20
20
20
20
30
20
30
40
90
6210
6210
6210
6210
6210
6210
6210
6210
6210
6210
6210
6210
62.11
30
30
30
30
40
40
40
40
50
50
50
50
20
30
40
90
6211
6211
6211
11 00
12 00
20 00
6211
6211
6211
6211
6211
6211
6211
6211
6211
6211
6211
6211
6211
6211
32
32
32
32
33
33
33
33
33
39
39
39
39
39
6211
6211
6211
6211
6211
42
42 10
42 20
42 90
43
10
20
90
10
20
90
10
20
90
10
20
30
90
10
20
30
90
- - Qun o chng chy

- - Qun o chng cc cht ha hc hoc phng x
- - Cc loi qun o bo h khc
- - Loi khc
- Qun o khc, loi c m t t phn nhm 6202.11
n 6202.19:
- - Qun o chng chy
- - Cc loi qun o bo h khc
- - Loi khc
- Qun o khc dng cho nam gii hoc tr em trai:
- - Qun o chng chy
- - Loi khc
- Qun o khc dng cho ph n hoc tr em gi:
- - Qun o chng chy
- - Loi khc
B qun o th thao, b qun o trt tuyt v
qun o bi; qun o khc.
- Qun o bi:
- - Dng cho nam gii hoc tr em trai
- - Dng cho ph n hoc tr em gi
- B qun o trt tuyt
- Qun o khc, dng cho nam gii hoc tr em trai:
- - T bng:
- - - Qun o u kim hoc u vt
- - - o chong hnh hng (erham)
- - - Loi khc
- - T si nhn to:
- - - Qun o chng chy
- - - Qun o chng cc cht ha hc hoc phng x
- - - Loi khc
- - - Qun o chng chy
- - - Qun o chng cc cht ha hc hoc phng x
- - - Loi khc
- Qun o khc dng cho ph n hoc tr em gi:
- - T bng:
- - - o chong khng tay dng cu nguyn
- - - Loi khc
- - T si nhn to:
234
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
14
14
14
13
13
13
11
11
11
14
14
14
13
13
13
11
11
11
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
14
14
14
13
13
13
11
11
11
M hng
M t hng ho
6211
6211
6211
6211
6211
43
43
43
43
43
10
20
30
40
50
6211
6211
6211
6211
43 90
49
49 10
49 20
6211 49 30
6211 49 40
6211 49 90
62.12
6212
6212
6212
6212
6212
6212
6212
6212
6212
6212
10
10
10
20
20
20
30
30
30
90
6212
90 11
6212
6212
90 12
90 19
6212
90 91
6212
6212
62.13
6213
6213
6213
6213
90 92
90 99
6213
90 11
10
90
10
90
10
90
20
20 10
20 90
90
- - - o phu thut
- - - B qun o bo h chng n
chng chy
- - - Loi khc
chng chy
- - - Loi khc, t lng ng vt loi mn hoc th
- - - Loi khc
Xu ching, gen, o nt ngc, dy eo qun, dy mc
bt tt, nt tt, cc sn phm tng t v cc chi tit
ca chng, c lm hoc khng c lm t dt
kim hoc mc.
- Xu ching:
- - T bng
- Gen v qun gen:
- - T bng
- o nt ton thn:
- - T bng
- Loi khc:
- - T bng:
- - - Hng may mc, loi c tnh n hi b cht,
iu tr m vt so v ghp da
- - - Vt h tr cho cc mn in kinh
- - - Loi khc
- - - Hng may mc, loi c tnh n hi b cht,
iu tr m vt so v ghp da
- - - Vt h tr cho cc mn in kinh
- - - Loi khc
Khn tay v khn vung nh qung c.
- T bng:
- - c in bi kiu batik truyn thng
- - Loi khc
- T cc loi vt liu dt khc:
- - T t tm hoc t tm ph phm:
- - - c in bi kiu batik truyn thng
235
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
14
14
14
14
13
13
13
13
13
11
11
11
11
11
14
13
11
14
14
13
13
11
11
14
14
14
13
13
13
11
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
13
11
14
14
13
13
11
11
14
13
11
14
14
13
13
11
11
14
14
13
13
11
11
14
13
11
M hng
6213
6213
6213
62.14
6214
6214
6214
6214
6214
6214
6214
6214
6214
6214
6214
6214
6214
62.15
6215
6215
6215
6215
6215
6215
6215
6215
6215
62.16
6216
6216
6216
6216
62.17
6217
6217
6217
6217
M t hng ho
90 19 - - - Loi khc
- - Loi khc:
90 91 - - - c in bi kiu batik truyn thng
90 99 - - - Loi khc
Khn san, khn chong vai, khn qung c, khn
chong rng i u v chong vai, mng che mt
v cc loi tng t.
10
- T t tm hoc ph liu t tm:
10 10 - - c in bi kiu batik truyn thng
10 90 - - Loi khc
20 00 - T lng cu hoc lng ng vt loi mn
30
- T si tng hp:
30 90 - - Loi khc
40
- T si ti to:
40 90 - - Loi khc
90
- T vt liu dt khc:
90 90 - - Loi khc
N thng, n con bm v c vt.
10
- T t tm hoc ph liu t tm:
10 90 - - Loi khc
20
- T si nhn to:
20 90 - - Loi khc
90
- T vt liu dt khc:
90 10 - - Vi dt khc
90 90 - - Loi khc
Gng tay, gng tay h ngn v gng tay bao.
00 10 - Gng tay bo h lao ng, gng tay h ngn v gng
tay bao
- Loi khc:
00 92 - - T bng
00 99 - - Loi khc
Hng may mc ph tr hon chnh khc; cc chi
tit ca qun o hoc ca hng may mc ph tr,
tr cc loi thuc nhm 62.12.
10
- Hng ph tr:
10 10 - - ai Ju
10 90 - - Loi khc
90 00 - Cc chi tit ca qun o
236
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
14
14
13
13
11
11
14
14
14
13
13
13
11
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
13
11
14
14
14
13
13
13
11
11
11
14
14
14
13
13
13
11
11
11
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Chng 63 - Cc mt hng dt hon thin khc;

b vi; qun o dt v cc loi hng dt qua s
dng khc; vi vn
63.01
Chn v chn du lch.
6301 10 00 - Chn in
6301 20 00 - Chn (tr chn in) v chn du lch, t lng cu
hoc lng ng vt loi mn
6301 30 00 - Chn (tr chn in) v chn du lch, t bng
6301 40 00 - Chn (tr chn in) v chn du lch, t x si tng
hp
6301 90 00 - Chn v chn du lch khc
63.02
Khn tri ging, khn tri bn, khn trong phng
v sinh v khn nh bp.
6302 10 00 - Khn tri ging, dt kim hoc mc
- Khn tri ging khc, in:
6302 21 00 - - T bng
6302 22
- - T si nhn to:
6302 22 10 - - - T vi khng dt
6302 22 90 - - - Loi khc
6302 29 00 - - T vt liu dt khc
- Khn tri ging khc:
6302 31 00 - - T bng
6302 32
- - T si nhn to:
6302 32 10 - - - T vi khng dt
6302 32 90 - - - Loi khc
6302 39 00 - - T vt liu dt khc
6302 40 00 - Khn tri bn, dt kim hoc mc
- Khn tri bn khc:
6302 51 00 - - T bng
6302 53 00 - - T si nhn to
6302 59 00 - - T vt liu dt khc
6302 60 00 - Khn trong phng v sinh v khn nh bp, t vi dt
vng lng hoc cc loi vi dt vng lng tng t, t
si bng
- Loi khc:
6302 91 00 - - T bng
6302 93 00 - - T si nhn to
6302 99 00 - - T vt liu dt khc
63.03
Mn che (k c rm trang tr) v rm m che pha
trong; dim mn che hoc dim ging.
- Dt kim hoc mc:
6303 12 00 - - T si tng hp
6303 19
6303 19 10 - - - T bng
237
7
7
5
5
4
4
7
7
5
5
4
4
7
7
7
5
5
5
4
4
4
7
7
7
7
5
5
5
5
4
4
4
4
7
7
7
7
5
5
5
5
4
4
4
4
7
7
7
5
5
5
4
4
4
M hng
M t hng ho
6303
19 90 - - - Loi khc
- Loi khc:
6303 91 00 - - T bng
6303 92 00 - - T si tng hp
6303 99 00 - - T vt liu dt khc
63.04
Cc sn phm trang tr ni tht khc, tr cc loi
thuc nhm 94.04.
- Cc b khn ph ging:
6304 11 00 - - Dt kim hoc mc
6304 19
- - Loi khc:
6304 19 10 - - - T bng
6304 19 20 - - - Loi khc, khng dt
6304 19 90 - - - Loi khc
- Loi khc:
6304 91
- - Dt kim hoc mc:
6304 91 10 - - - Mn chng mui
6304 91 90 - - - Loi khc
6304 92 00 - - Khng dt kim hoc mc, t bng
6304 93 00 - - Khng dt kim hoc mc, t si tng hp
6304 99 00 - - Khng dt kim hoc mc, t vt liu dt khc
63.05
Bao v ti, loi dng ng, gi hng.
6305 10
- T ay hoc cc nguyn liu dt t si libe khc
thuc nhm 53.03:
- - Mi:
6305 10 11 - - - T ay
6305 10 19 - - - Loi khc
- - C:
6305 10 21 - - - T ay
6305 10 29 - - - Loi khc
6305 20 00 - T si bng
- T vt liu dt nhn to:
6305 32
- - Ti, bao ng hng loi ln c th gp, m linh hot:
6305
6305
6305
6305
6305
6305
6305
6305
6305
6305
6305
32 10 - - - T vi khng dt
32 20 - - - Dt kim hoc mc
32 90 - - - Loi khc
33
- - Loi khc, t polyetylen hoc di polypropylen hoc
dng tng t:
33 20 - - - Bng si dt dng di hoc tng t
33 90 - - - Loi khc
39
- - Loi khc:
39 10 - - - T vi khng dt
39 90 - - - Loi khc
238
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
7
5
5
5
4
4
4
7
7
7
5
5
5
4
4
4
7
7
7
7
7
5
5
5
5
5
4
4
4
4
4
7
7
5
5
4
4
7
7
7
5
5
5
4
4
4
7
7
7
5
5
5
4
4
4
7
7
7
5
5
5
4
4
4
7
7
7
5
5
5
4
4
4
M hng
M t hng ho
6305
6305
6305
6305
63.06
90
- T vt liu dt khc:
90 10 - - T gai du thuc nhm 53.05
90 20 - - T da (x da) thuc nhm 53.05
90 90 - - Loi khc
Tm vi chng thm nc, tm hin v tm che
nng; tng; bum cho tu thuyn, vn lt hoc vn
lt ct; cc sn phm dng cho cm tri.
- Tm vi chng thm nc, tm hin v tm che nng:
6306 12 00 - - T si tng hp
6306 19
6306 19 10 - - - T si dt thc vt thuc nhm 53.05
6306 19 20 - - - T bng
6306 19 90 - - - Loi khc
- Tng:
6306 22 00 - - T si tng hp
6306 29
6306 29 10 - - - T bng
6306 29 90 - - - Loi khc
6306 30 00 - Bum cho tu thuyn
6306 40
- m hi:
6306 40 10 - - T bng
6306 40 90 - - Loi khc
6306 90 00 - Loi khc
63.07
Cc mt hng hon thin khc, k c mu ct
may.
6307 10
- Khn lau sn, khn lau bt a, khn lau bi v cc
loi khn lau tng t:
6307 10 10 - - T vi khng dt tr pht
6307 10 20 - - T pht
6307 10 90 - - Loi khc
6307 20 00 - o cu sinh v ai cu sinh
6307 90
- Loi khc:
6307 90 30 - - Tm ph che ct sn hnh tam gic
6307 90 40 - - Khu trang phu thut
- - Cc loi ai an ton:
6307 90 61 - - - Thch hp dng trong cng nghip
6307 90 69 - - - Loi khc
6307 90 70 - - Qut v mn che ko bng tay
6307 90 90 - - Loi khc
6308 00 00 B vi bao gm vi v ch, c hoc khng c ph
kin dng lm chn, thm trang tr, khn tri
bn hoc khn n thu, hoc cc sn phm dt
tng t, ng gi sn bn l.
239
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
7
7
7
5
5
5
4
4
4
7
7
7
5
5
5
4
4
4
7
7
7
5
5
5
4
4
4
7
7
7
5
5
5
4
4
4
7
7
7
0
5
5
5
0
4
4
4
0
14
5
13
5
11
5
5
5
5
5
14
5
5
5
5
13
5
5
5
5
11
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Chng 64 - Giy, dp, ght v cc sn phm tng

t; cc b phn ca cc sn phm trn
64.01
6401
10 00
6401
92 00
6401 99 00
64.02
6402
12 00
6402
6402
6402
6402
19
19 10
19 90
20 00
6402
6402
91
91 10
6402
6402
6402
6402
6402
64.03
91
91
99
99
99
6403
12 00
6403
6403
19
19 10
6403
6403
19 20
19 30
6403
6403
19 90
20 00
91
99
10
90
Giy, dp khng thm nc c ngoi v m bng

cao su hoc plastic, m giy, dp khng gn hoc
lp ghp vi bng cch khu, tn inh, xoy c,
cm hoc cc cch tng t.
- Giy, dp c gn mi kim loi bo v
- Giy, dp khc:
- - Giy c cao qu mt c chn nhng khng qua u
gi
- - Loi khc
Cc loi giy, dp khc c ngoi v m bng cao
su hoc plastic.
- Giy, dp th thao:
- - Giy ng trt tuyt, giy ng trt tuyt vit d v
giy ng gn vn trt
- - Loi khc:
- - - Giy dp cho u vt
- - - Loi khc
- Giy, dp c ai hoc dy gn m giy vi bng
cht ci
- Giy, dp khc:
- - Giy c cao qu mt c chn:
- - - Giy ln
- - - Loi khc:
- - - - Mi giy c gn kim loi bo v
- - - - Loi khc
- - Loi khc:
- - - - Mi giy c gn kim loi bo v
- - - Loi khc
Giy, dp c ngoi bng cao su, plastic, da thuc
hoc da tng hp v m giy bng da thuc.
- Giy, dp th thao:
- - Giy ng trt tuyt, giy ng trt tuyt vit d v
giy ng gn vn trt
- - Loi khc:
- - - Giy, dp c gn inh, gn ming chn hoc cc
loi tng t
- - - ng i nga hoc giy chi bowling
- - - Giy, dp dng trong u vt, c t hoc th dc
th hnh
- - - Loi khc
- Giy dp c ngoi bng da thuc, v m giy c
ai vng qua mu bn chn v quai x ngn chn ci
240
28
25
23
28
25
23
28
25
23
28
25
23
28
28
28
25
25
25
23
23
23
28
25
23
28
28
25
25
23
23
28
28
25
25
23
23
28
25
23
28
25
23
28
28
25
25
23
23
28
28
25
25
23
23
M hng
M t hng ho
6403
40 00 - Giy, dp khc, c mi bng kim loi bo v

- Giy, dp khc c ngoi bng da thuc:
6403 51 00 - - Giy c cao qu mt c chn
6403 59 00 - - Loi khc
- Giy, dp khc:
6403 91 00 - - Giy c cao qu mt c chn
6403 99 00 - - Loi khc
64.04
Giy, dp c ngoi bng cao su, plastic, da thuc
hoc da tng hp v m giy bng vt liu dt.
6404
11
6404
11 10
6404
11 20
6404
6404
6404
11 90
19 00
20 00
- Giy, dp c ngoi bng cao su hoc plastic:

- - Giy, dp th thao, giy tennis, giy bng r, giy
th dc, giy luyn tp v cc loi tng t:
- - - Giy, dp c gn inh, gn ming chn hoc cc
loi tng t
- - - Giy, dp dng trong u vt, c t hoc th dc
th hnh
- - - Loi khc
- - Loi khc
- Giy, dp c ngoi bng da thuc hoc da tng hp
64.05
Giy, dp khc.
6405 10 00 - C m giy bng da thuc hoc da tng hp
6405 20 00 - C m giy bng vt liu dt
6405 90 00 - Loi khc
64.06
Cc b phn ca giy, dp (k c mi giy hoc
cha gn tr ngoi); ming lt ca giy, dp
c th tho ri, gt giy v cc sn phm tng t;
ght, qun m st chn v cc sn phm tng t,
v cc b phn ca chng.
6406 10
- M giy v cc b phn ca chng, tr ming lt
bng vt liu cng trong m giy:
6406 10 10 - - Mi giy bng kim loi
6406 10 90 - - Loi khc
6406 20 00 - ngoi v gt giy, bng cao su hoc plastic
6406 90
- Loi khc:
6406 90 10 - - Bng g
- - Bng kim loi:
6406 90 21 - - - Bng st hoc thp
6406 90 29 - - - Loi khc
- - Bng plastic hoc cao su:
6406 90 31 - - - Tm lt giy
6406 90 32 - - - giy hon thnh
6406 90 39 - - - Loi khc
- - Loi khc:
241
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
25
23
28
28
25
25
23
23
28
28
25
25
23
23
28
25
23
28
25
23
28
28
28
25
25
25
23
23
23
28
28
28
25
25
25
23
23
23
14
14
21
13
13
19
11
11
17
14
13
11
5
5
5
5
4
4
5
5
5
5
5
5
4
4
4
M hng
6406
6406
M t hng ho
90 91 - - - Ght, qun m st chn v cc loi tng t v b

phn ca chng
90 99 - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
25
23
28
28
28
25
25
25
23
23
23
14
1
13
1
11
1
1
1
1
1
1
1
1
1
1
28
25
23
28
28
28
25
25
25
23
23
23
Chng 65 - M v cc vt i u khc v cc b
phn ca chng
6501
00 00 Cc loi thn m hnh nn, hnh chung bng pht

(n, d), cha dng theo khun, cha lm vnh;
thn m chp bng v thn m hnh tr (k c thn
m hnh tr a gic), bng pht (n, d).
6502 00 00 Cc loi thn m, c lm bng cch tt hoc ghp
cc di lm bng vt liu bt k, cha dng theo
khun, cha lm vnh, cha c lt, cha c trang
tr.
6504 00 00 Cc loi m v cc vt i u khc, c lm bng
cch tt hoc ghp cc di lm bng cht liu bt
k, hoc cha c lt hoc trang tr.
65.05
Cc loi m v cc vt i u khc, dt kim hoc
mc, hoc lm t ren, n hoc vi dt khc, dng
mnh (tr dng di), hoc cha lt hoc trang
tr; li bao tc bng vt liu bt k, hoc cha
c lt hoc trang tr.
6505 00 10 - M thuc loi s dng cho mc ch tn gio
6505 00 20 - Li bao tc
6505 00 90 - Loi khc
65.06
M v cc vt i u khc, hoc cha lt hoc
trang tr.
6506 10
- M bo h:
6506 10 10 - - M bo him cho ngi i xe my
6506 10 20 - - M bo h cng nghip v m bo him cho lnh
cu ho, tr m bo h bng thp
6506 10 30 - - M bo h bng thp
6506 10 40 - - M dng trong chi water-polo
6506 10 90 - - Loi khc
- Loi khc:
6506 91 00 - - Bng cao su hoc plastic
6506 99
- - Bng vt liu khc:
6506 99 10 - - - Bng da lng
6506 99 90 - - - Loi khc
6507 00 00 Bng lt vnh trong thn m, lp lt, lp bc, ct,
khung, li trai v quai dng sn xut m v cc
vt i u khc.
242
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Chng 66 - , d che, ba toong, gy tay cm c th

chuyn thnh gh, roi, gy iu khin, roi iu
khin sc vt th ko v cc b phn ca cc sn
phm trn
66.01
6601
10 00
6601
6601
6602
91 00
99 00
00 00
Cc loi v d (k c c cn l ba toong, d che

trong vn v cc loi , d tng t).
- D che trong vn v cc loi , d tng t
- Loi khc:
- - C cn kiu ng lng
- - Loi khc
Ba toong, gy tay cm c th chuyn thnh gh, roi
da, roi iu khin sc vt th, ko v cc loi tng
t.
Cc b phn, trang tr v ph tr cho cc mt
hng thuc nhm 66.01 hoc 66.02.
- Khung , k c khung c gn vi cn (thn gy)
- Loi khc:
- - Cho hng ho thuc nhm 66.01
- - Cho hng ho thuc nhm 66.02
28
25
23
28
28
28
25
25
25
23
23
23
21
19
17
21
21
19
19
17
17
00 00 Da v cc b phn khc ca loi chim c lng v

hoc lng t, lng v, cc phn ca lng v, lng t
v cc sn phm lm t chng (tr cc mt hng
thuc nhm 05.05 v cc ng, lng cnh, lng ui
ch bin).
67.02
Hoa, cnh, l, qu nhn to v cc phn ca chng;
cc sn phm lm bng hoa, l hoc qu nhn to.
14
13
11
6702
6702
6702
6702
6702
6703
28
25
23
28
28
28
14
25
25
25
13
23
23
23
11
66.03
6603
6603
6603
6603
20 00
90
90 10
90 20
Chng 67 - Lng v v lng t ch bin, cc sn

phm bng lng v hoc lng t; hoa nhn to; cc
sn phm lm t tc ngi
6701
10
90
90
90
90
00
00 - Bng plastic
- Bng vt liu khc:
10 - - Bng giy
20 - - Bng vt liu dt
90 - - Loi khc
00 Tc ngi c chi, chut, ty hoc x l bng
cch khc; lng cu hoc lng ng vt khc hoc
loi vt liu dt khc, c ch bin dng lm tc
gi hoc sn phm tng t.
243
M hng
M t hng ho
67.04
6704
6704
6704
6704
11
19
20
90
00
00
00
00
Tc gi, ru, lng mi, lng my gi, tc n v cc

loi sn phm tng t bng tc ngi, bng lng
ng vt hoc bng cc loi vt liu dt; cc sn
phm bng tc ngi cha c chi tit hay ghi
ni khc.
- Bng vt liu dt tng hp:
- - B tc gi hon chnh
- - Loi khc
- Bng tc ngi
- Bng vt liu khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
21
21
19
19
19
19
17
17
17
17
17
16
14
17
16
14
17
17
16
16
14
14
17
17
16
16
14
14
17
17
17
17
17
16
16
16
16
16
14
14
14
14
14
Chng 68 - Sn phm lm bng , thch cao, xi

mng, aming, mica hoc cc vt liu tng t
6801
00 00 Cc loi lt, lt l ng v phin lt

ng, bng t nhin (tr phin).
68.02
lm tng i hoc xy dng c gia
cng (tr phin) v cc sn phm lm t cc loi
trn, tr cc sn phm thuc nhm 68.01;
khi dng khm v cc loi tng t, bng t
nhin (k c phin), c hoc khng c lp lt;
ht, dm v bt nhum mu nhn to, lm
bng t nhin (k c phin).
6802 10 00 - lt, khi v cc sn phm tng t, dng hnh
ch nht hoc dng khc (k c dng hnh vung), m
din tch b mt ln nht ca n c th nm gn trong
mt hnh vung c cnh nh hn 7 cm; ht, dm
v bt nhum mu nhn to
- lm tng i hoc xy dng khc v cc sn
phm lm t chng, mi ch ct hoc ca n gin, c
b mt nhn hoc phng:
6802 21 00 - - cm thch, tra-vc-tin v thch cao tuyt hoa
6802 23 00 - - granit
6802 29
- - khc:
6802 29 10 - - - vi khc
6802 29 90 - - - Loi khc
- Loi khc:
6802 91
- - cm thch, tra-vc-tin v thch cao tuyt hoa:
6802 91 10 - - - cm thch
6802 91 90 - - - Loi khc
6802 92 00 - - vi khc
6802 93 00 - - granit
6802 99 00 - - khc
244
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
6803
00 00 phin gia cng v cc sn phm lm bng

phin hoc lm bng phin kt khi (t bt
phin kt li thnh khi).
68.04
nghin, mi, mi dng hnh trn v tng
t, khng c ct, dng nghin, mi, nh bng,
gia hoc ct, mi hoc nh bng bng tay,
v cc phn ca chng, bng t nhin, bng cc
vt liu mi t nhin hoc nhn to c kt
khi, hoc bng gm, c hoc khng km theo cc
b phn bng cc vt liu khc.
14
13
11
6804
10 00 - nghin (tht ci xay) v mi nghin, mi

hoc xay thnh bt
- nghin, mi khc, mi dng hnh trn v
dng tng t:
6804 21 00 - - Bng kim cng t nhin hoc kim cng nhn to
kt khi
6804 22 00 - - Bng vt liu mi kt khi hoc bng gm
6804 23 00 - - Bng t nhin
6804 30 00 - mi hoc nh bng bng tay
68.05
Bt mi hoc ht mi t nhin hay nhn to, c nn
bng vt liu dt, giy, ba hoc cc vt liu khc,
hoc cha ct thnh hnh hoc khu hoc
hon thin bng cch khc.
6805 10 00 - Trn nn bng vi dt
6805 20 00 - Trn nn bng giy hoc ba
6805 30 00 - Trn nn bng vt liu khc
68.06
Si x, si silicat v cc loi si khong tng t;
khong mica (vermiculit) tch lp, t st trng
n, x bt v cc loi vt liu qung khong trng
n tng t; cc hn hp v cc sn phm cch
nhit, cch m hoc cc vt liu khong hp th m,
tr cc sn phm thuc nhm 68.11 hoc 68.12 hoc
Chng 69.
6806 10 00 - Si x, si silicat v cc loi si khong tng t (k
c hn hp ca chng), dng ri, dng tm hoc dng
cun
6806 20 00 - Khong mica (vermiculite) tch lp, t st trng
n, x bt v cc loi vt liu qung khong trng n
tng t (k c hn hp ca chng)
6806 90 00 - Loi khc
68.07
Cc sn phm bng asphalt hoc bng vt liu
tng t (v d, bitum du m hoc hc n, than ).
14
13
11
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
4
4
6807
10 00 - Dng cun
245
M hng
M t hng ho
6807
6807
6807
6808
90
- Loi khc:
90 10 - - Ngi
90 90 - - Loi khc
00
Panen, tm, ngi, gch, khi v cc sn phm tng t
lm bng si thc vt, si rm r hoc bng phoi bo,
mt g, g dm hoc ph liu khc, bng g, c
kt khi bng xi mng, thch cao hoc cht dnh
khong khc.
6808 00 10 - Ngi lp mi, panen, tm, khi v cc sn phm
tng t
6808 00 90 - Loi khc
68.09
Cc sn phm lm bng thch cao hoc bng cc
hn hp c thnh phn c bn l thch cao.
- Tm, l, panen, ngi v cc sn phm tng t, cha
c trang tr:
6809 11 00 - - c ph mt hoc gia c ch bng giy hoc ba
6809 19
- - Loi khc:
6809 19 10 - - - Ngi
6809 19 90 - - - Loi khc
6809 90
- Cc sn phm khc:
6809 90 10 - - Khun bng thch cao dng trong nha khoa
6809 90 90 - - Loi khc
68.10
Cc sn phm bng xi mng, bng b tng hoc
nhn to, hoc cha c gia c.
- Ngi, phin lt ng, gch v cc sn phm
tng t:
6810 11 00 - - Gch v gch khi xy dng
6810 19
- - Loi khc:
6810 19 10 - - - Ngi
6810 19 90 - - - Loi khc
- Sn phm khc:
6810 91 00 - - Cc cu kin lm sn cho xy dng hoc k thut
dn dng
6810 99 00 - - Loi khc
68.11
Cc sn phm bng xi mng-aming, bng xi mngsi xenlul hoc tng t.
6811 40
- Cha aming:
6811 40 10 - - Tm ln sng
- - Tm, panen, ngi v cc sn phm tng t khc:
6811 40 21 - - - Gch lt nn hoc p tng cha plastic
6811 40 29 - - - Loi khc
6811 40 30 - - ng hoc ng dn
6811 40 40 - - Cc khp ni ng hoc ng dn
6811 40 90 - - Loi khc
- Khng cha aming:
246
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
21
19
17
21
19
17
21
19
17
21
21
19
19
17
17
5
21
5
19
4
17
21
19
17
21
21
19
19
17
17
21
19
17
21
19
17
14
13
11
14
14
14
14
14
13
13
13
13
13
11
11
11
11
11
M hng
M t hng ho
6811
6811
6811
6811
6811
6811
6811
6811
68.12
81
82
82
82
89
89
89
89
00 - - Tm ln sng
- - Tm, panen, ngi v cc sn phm tng t khc:
10 - - - Gch lt nn hoc p tng cha plastic
90 - - - Loi khc
- - Loi khc:
10 - - - ng hoc ng dn
20 - - - Cc khp ni ng hoc ng dn
90 - - - Loi khc
Si aming c gia cng; cc hn hp vi
thnh phn c bn l aming hoc thnh phn
chnh l aming v magie carbonat; cc sn phm
lm t hn hp hoc lm t aming (v d, ch,
vi dt thoi, qun o, m v vt i u khc, giy
dp, cc ming m), hoc cha c gia c, tr
cc loi thuc nhm 68.11 hoc 68.13.
6812
6812
6812
6812
6812
80
80
80
80
80
6812
80 90
6812
6812
6812
6812
6812
91
91
91
92
93
6812
99
6812
99 11
20
30
40
50
10
90
00
00
- Bng crocidolite:
- - Qun o
- - Giy, ba cng v n
- - Gch lt nn hoc p tng
- - Ph kin qun o, giy dp v vt i u; si
crocidolite c gia cng; cc cht hn hp vi
thnh phn c bn l crocidolite hoc c thnh phn c
bn l crocidolite v magie carbonat; si v ch; si
bn (cord) v dy, hoc cha bn; vi dt kim hoc
dt thoi
- - Loi khc
- Loi khc:
- - Qun o, ph kin qun o, giy dp v vt i u:
- - - Qun o
- - - Loi khc
- - Giy, ba cng v n
- - Vt liu ghp ni lm bng si aming p, dng
tm hoc cun
- - Loi khc:
- - - Si aming (tr loi lm t crocidolite) c
gia cng; cc cht hn hp vi thnh phn c bn l
aming (tr loi lm t crocidolite) hoc c thnh phn
c bn l aming (tr loi lm t crocidolite) v magie
carbonat; si v ch; si bn (cord) v dy, hoc
cha bn; vi dt kim hoc dt thoi:
- - - - Cc cht hn hp vi thnh phn c bn l
aming hoc c thnh phn c bn l aming v magie
carbonat loi dng sn xut cc mt hng thuc
nhm 68.13
247
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
14
14
13
13
11
11
14
14
14
13
13
13
11
11
11
5
5
5
5
5
5
5
5
4
4
4
4
5
5
5
5
5
5
5
5
4
4
4
4
M hng
M t hng ho
6812 99 19 - - - - Loi khc

6812 99 20 - - - Gch lt nn hoc p tng
6812 99 90 - - - Loi khc
68.13
Vt liu ma st v cc sn phm t vt liu ma st
(v d, tm mng, cun, di, on, a, vng m,
tm lt), cha lp rp, lm phanh, cn hoc cc
sn phm tng t, vi thnh phn chnh l
aming, cc cht khong khc hoc xenlulo, hoc
cha kt hp vi vt liu dt hoc cc vt liu khc.
6813
6813
6813
20
- Cha aming:
20 10 - - Lt v m phanh
20 90 - - Loi khc
- Khng cha aming:
6813 81 00 - - Lt v m phanh
6813 89 00 - - Loi khc
68.14
Mica gia cng v cc sn phm lm t mica, k
c mica c lin kt khi hoc ti ch, c hoc
khng c lp nn bng giy, ba hoc cc vt liu
khc.
6814 10 00 - Tm, l v di bng mica c kt khi hoc ti
ch, c hoc khng c lp nn ph tr
6814 90 00 - Loi khc
68.15
Cc sn phm bng hoc bng cc cht liu
khong khc (k c si carbon, cc sn phm bng
si carbon v cc sn phm lm bng than bn),
cha c chi tit hay ghi ni khc.
6815 10
- Cc sn phm lm t grafit hoc carbon khc khng
phi l sn phm in:
6815 10 10 - - Si hoc ch
6815 10 20 - - Gch, lt nn, cc loi vt liu dng lt v cc
sn phm xy dng tng t
- - Loi khc:
6815 10 91 - - - Si carbon
6815 10 99 - - - Loi khc
6815 20 00 - Sn phm t than bn
- Cc loi sn phm khc:
6815 91 00 - - C cha magiezit, dolomit hoc cromit
6815 99 00 - - Loi khc
Chng 69 - gm, s
248
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
4
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
14
5
13
5
11
14
14
14
13
13
13
11
11
11
5
5
5
5
4
5
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
00 00 Gch, gch khi, ngi v cc loi hng gm khc

lm t bt silic ha thch (v d, t to ct, to
silic hoc diatomit) hoc t cc loi t silic tng
t.
69.02
Gch, gch khi, ngi chu la v cc loi vt liu
xy dng bng gm chu la tng t, tr cc sn
phm lm bng bt silic ha thch hoc t silic
tng t.
6902 10 00 - Cha trn 50% tnh theo trng lng l 1 hay nhiu
nguyn t magie (Mg), canxi (Ca) hoc crom (Cr), th
hin dng magie oxit (MgO), canxi oxit (CaO) hoc
crom oxit (Cr2O3)
6902 20 00 - Cha trn 50% tnh theo trng lng l oxit nhm
(Al2O3), ioxit silic (SiO2) hoc hn hp hay hp cht
ca cc cht ny
6902 90 00 - Loi khc
69.03
Cc loi hng gm, s chu la khc (v d, bnh c
cong, ni nu kim loi, bnh th vng, nt, phch
cm, np gi , chn th vng bc, cc loi ng,
ng dn, bao v v tay cm), tr cc sn phm lm
bng bt silic ha thch hoc t silic tng t.
21
19
17
6903
28
28
25
25
23
23
34
34
28
31
31
25
28
28
23
6901
6903
10 00 - Cha trn 50% tnh theo trng lng l graphit hoc

carbon khc hoc hn hp ca cc sn phm ny
20 00 - Cha trn 50% tnh theo trng lng l oxit nhm
(Al2O3) hoc hn hp hay hp cht ca oxit nhm v
dioxit silic (SiO2)
6903 90 00 - Loi khc

69.04
Gch xy dng, gch lt nn, ngi lt hoc ngi m
v cc loi tng t bng gm, s.
6904 10 00 - Gch xy dng
6904 90 00 - Loi khc
69.05
Ngi lp, ng khi, chp ng khi, lp lt trong ng
khi, hng trang tr kin trc v hng xy dng
bng gm, s khc.
6905 10 00 - Ngi lp mi
6905 90 00 - Loi khc
6906 00 00 ng dn, mng dn, mng thot nc v cc ph
kin lp rp bng gm, s.
69.07
Cc loi tm lt ng v vt liu lt, gch lt
tng hoc lt nn, lng l si bng gm, s khng
trng men; cc khi khm v cc loi sn phm
tng t bng gm, s khng trng men, c hoc
khng c lp nn.
249
M hng
6907
10
6907
10 10
6907
6907
6907
10 90
90
90 10
6907 90 20
6907 90 90
69.08
6908
10
6908
6908
6908
10 10
10 90
90
6908
6908
90 11
90 19
6908 90 91
6908 90 99
69.09
6909
6909
11 00
12 00
6909
6909
19 00
90 00
M t hng ho
- Gch, lt, khi v cc sn phm tng t, dng
hnh ch nht hoc dng khc, din tch b mt ln
nht ca n c th nm gn trong mt hnh vung c
cnh di 7 cm:
- - Cc loi vt liu lt, gch lt tng hoc lt nn,
lng l si
- - Loi khc
- Loi khc:
- - Cc loi vt liu lt, gch lt tng hoc lt nn,
lng l si
- - Gch lt dng cho my nghin
- - Loi khc
Gch lt nn, p tng v lt nn, lng l si bng
gm, s trng men; cc khi khm v cc sn
phm tng t bng gm, s trng men, c hoc
khng c lp nn.
- Gch, khi v cc sn phm tng t dng hnh ch
nht hoc dng khc, m din tch b mt ln nht ca
n c th nm gn trong mt hnh vung c cnh nh
hn 7cm:
- - Gch lt nn, p tng hoc lt lng l si
- - Loi khc
- Loi khc:
- - Gch trn (cha c hoa vn):
- - - Gch lt nn, p tng hoc lt lng l si
- - - Loi khc
- - Loi khc:
- - - Gch lt nn, p tng hoc lt lng l si
- - - Loi khc
gm s dng trong phng th nghim, dng
trong lnh vc ha hc hoc k thut khc; mng,
chu v cc vt cha tng t dng trong nng
nghip bng gm, s; bnh, h, lin v cc sn phm
tng t bng gm, s dng trong vic chuyn ch
hoc ng hng.
- gm s dng trong phng th nghim, dng trong
ha hc hoc k thut khc:
- - Bng s
- - Cc sn phm c cng tng ng t 9 tr ln
trong thang o cng Mohs
- - Loi khc
- Loi khc
250
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
34
31
28
34
31
28
34
31
28
34
34
31
31
28
28
34
34
31
31
28
28
34
34
31
31
28
28
34
34
31
31
28
28
0
0
0
0
0
0
0
14
0
13
0
11
M hng
69.10
6910 10 00
6910 90 00
69.11
6911
6911
6912
10 00
90 00
00 00
69.13
6913
6913
10
10 10
6913
6913
6913
10 90
90
90 10
6913 90 90
69.14
6914 10 00
6914 90 00
M t hng ho
Bn ra, chu git, b chu git, bn tm, chu v
sinh dnh cho ph n, b x bt, bnh xi nc, b
i tiu nam v cc sn phm v sinh tng t gn c
nh bng gm, s.
- Bng s
- Loi khc
B n, b nh bp, gia dng v v sinh
khc, bng s.
- B n v b nh bp
- Loi khc
B n, b nh bp, gia dng v v sinh
bng gm, tr loi bng s.
Cc loi tng nh v cc loi sn phm trang tr
bng gm, s khc.
- Bng s:
- - Hp ng thuc l v gt tn trang tr (Ornamental
cigarette boxes and ash-trays)
- - Loi khc
- Loi khc:
- - Hp ng thuc l v gt tn trang tr (Ornamental
cigarette boxes and ash-trays)
- - Loi khc
Cc sn phm bng gm, s khc.
- Bng s
- Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
35
28
32
26
29
24
34
34
28
31
31
25
28
28
23
28
25
23
28
25
23
28
25
23
28
25
23
28
28
25
25
23
23
3
3
3
3
3
3
21
3
19
3
17
3
21
19
17
Chng 70 - Thu tinh v cc sn phm bng thu

tinh
7001
00 00 Thy tinh vn v thy tinh ph liu v mnh vn

khc; thy tinh dng khi.
70.02
Thy tinh dng hnh cu (tr loi ht siu nh
thuc nhm 70.18), dng thanh hoc ng, cha gia
cng.
7002 10 00 - Dng hnh cu
7002 20 00 - Dng thanh
- Dng ng:
7002 31
- - Bng thch anh nung chy hoc cc dng ioxit silic
nung chy khc:
7002 31 10 - - - Loi s dng sn xut ng chn khng
7002 31 90 - - - Loi khc
7002 32
- - Bng thy tinh khc c h s gin n tuyn tnh
khng qu 5 x10-6 Kenvin khi nhit t 0oC
n 300oC:
251
M hng
M t hng ho
7002
32 20 - - - ng thu tinh trung tnh trong sut, ng knh t

3mm n 22mm
7002 32 90 - - - Loi khc
7002 39
- - Loi khc:
7002 39 20 - - - ng thu tinh trung tnh trong sut, ng knh t
3mm n 22mm
7002 39 90 - - - Loi khc
70.03
Thu tinh c v thu tinh cn, dng tm hoc
dng hnh, hoc cha trng lp hp th, lp
phn chiu hoc khng phn chiu, nhng cha gia
cng cch khc.
- Dng tm khng c ct thp:
7003 12
- - Thu tinh c ph mu ton b, m, sng hoc c
trng lp hp th, lp phn chiu hoc khng phn
chiu:
7003 12 10 - - - Thu tinh quang hc, cha c gia cng v mt
quang hc
7003 19
- - Loi khc:
7003 19 10 - - - Thu tinh quang hc, cha c gia cng v mt
quang hc
7003 19 90 - - - Loi khc
7003 20 00 - Dng tm c ct thp
7003 30 00 - Dng hnh
70.04
Knh ko v knh thi, dng tm, hoc cha
trng lp hp th, lp phn chiu hoc khng phn
chiu, nhng cha gia cng cch khc.
7004 20
- Knh, c ph mu ton b, m, sng hoc c trng
lp hp th, lp phn chiu hoc khng phn chiu:
7004
20 10 - - Knh quang hc, cha c gia cng v mt quang

hc
7004 20 90 - - Loi khc
7004 90
- Loi knh khc:
7004 90 10 - - Knh quang hc, cha c gia cng v mt quang
hc
7004 90 90 - - Loi khc
70.05
Knh ni v knh mi hoc nh bng b mt,
dng tm, hoc cha trng lp hp th, lp phn
chiu hoc khng phn chiu, nhng cha gia cng
cch khc.
7005 10
- Knh khng c ct thp, c trng lp hp th, lp
phn chiu hoc khng phn chiu:
7005 10 10 - - Knh quang hc, cha c gia cng v mt quang
hc
252
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
3
19
3
17
3
45
40
40
45
40
40
45
40
40
45
45
45
45
45
45
M hng
M t hng ho
7005
10 90 - - Loi khc
- Knh khng c ct thp khc:
7005 21
- - Ph mu ton b, m, sng hoc ch mi b mt:
7005 21 10 - - - Knh quang hc, cha c gia cng v mt quang
hc
7005 29
- - Loi khc:
7005 29 10 - - - Knh quang hc, cha c gia cng v mt quang
hc
7005 30 00 - Knh c ct thp
70.06
Knh thuc cc nhm 70.03, 70.04 hoc 70.05,
un cong, gia cng cnh, khc, khoan, trng hoc
gia cng cch khc, nhng cha lm khung hoc lp
vi cc vt liu khc.
7006 00 10 - Knh quang hc, cha c gia cng v mt quang
hc
7006 00 90 - Loi khc
70.07
Knh an ton, lm bng thu tinh cng ( ti) hoc
thy tinh nhiu lp.
- Knh an ton cng ( ti):
7007 11
- - C kch c v hnh dng ph hp vi tng loi xe,
my bay, tu v tr hoc tu thuyn:
7007 11 10 - - - Ph hp dng cho xe thuc Chng 87
7007 11 20 - - - Ph hp dng cho my bay hoc tu v tr thuc
Chng 88
7007 11 30 - - - Ph hp dng cho u my xe la hoc xe in
hoc toa, u my loi khc di chuyn trn ng st
hay ng xe in thuc Chng 86
7007 11 40 - - - Ph hp dng cho tu, thuyn hoc cc kt cu ni
thuc Chng 89
7007 19
- - Loi khc:
7007 19 10 - - - Ph hp dng cho cc my thuc nhm 84.29 hoc
84.30
7007 19 90 - - - Loi khc
- Knh an ton nhiu lp:
7007 21
- - C kch c v hnh dng ph hp vi tng loi xe,
my bay, tu v tr hoc tu thuyn:
7007 21 20 - - - Ph hp dng cho my bay hoc tu v tr thuc
Chng 88
7007 21 30 - - - Ph hp dng cho u my xe la hoc xe in
hoc toa, u my loi khc di chuyn trn ng st
hay ng xe in thuc Chng 86
7007 21 40 - - - Ph hp dng cho tu, thuyn hoc cc kt cu ni
thuc Chng 89
7007 29
- - Loi khc:
253
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
30
30
30
30
30
30
30
30
30
30
0
30
0
30
0
M hng
7007
7007
7008
70.09
7009
7009
7009
70.10
7010
7010
7010
7010
7010
7010
70.11
7011
7011
7011
7011
7011
70.13
7013
7013
7013
7013
M t hng ho
29 10 - - - Ph hp dng cho cc my thuc nhm 84.29 hoc

84.30
29 90 - - - Loi khc
00 00 Knh dng lm tng ngn nhiu lp.
Gng thu tinh, c hoc khng c khung, k c
gng chiu hu.
10 00 - Gng chiu hu dng cho xe
- Loi khc:
91 00 - - Cha c khung
92 00 - - C khung
Bnh ln c v bc ngoi, chai, bnh tht c, l, ng,
ng ng thuc tim v cc loi cha khc, bng
thy tinh, dng trong vn chuyn hoc ng hng;
l, bnh bo qun bng thy tinh; nt chai, np y
v cc loi np khc, bng thy tinh.
10 00 - ng ng thuc tim
20 00 - Nt chai, np y v cc loi np khc
90
- Loi khc:
90 10 - - Bnh ln c v bc ngoi v bnh tht c
90 40 - - Chai v l ng thuc khng sinh, huyt thanh v
cc cht tim truyn khc; chai ng dung dch
tim, truyn tnh mch
90 90 - - Loi khc
V bng n thy tinh (k c bng dng bu v
dng ng), dng h, v cc b phn bng thy tinh
ca v bng n, cha c cc b phn lp ghp,
dng cho n in, ng n tia m cc hoc cc loi
tng t.
10
- Dng cho n in:
10 10 - - Tr (stem) gi dy tc bng n
10 90 - - Loi khc
20 00 - Dng cho ng n tia m cc
90 00 - Loi khc
B n, nh bp, v sinh, dng vn
phng, trang tr ni tht hoc dng cho cc
mc ch tng t bng thy tinh (tr cc sn
phm thuc nhm 70.10 hoc 70.18).
10 00 - Bng gm thy tinh
- B ung bng thy tinh, tr loi bng gm thy
tinh:
22 00 - - Bng pha l ch
28 00 - - Loi khc
- B ung bng thy tinh, tr loi bng gm thy
tinh:
33 00 - - Bng pha l ch
254
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
8
30
7
30
5
30
30
30
30
30
21
30
19
30
17
5
14
5
13
4
11
14
5
13
5
11
5
14
13
11
5
21
0
0
5
19
0
0
5
17
0
0
34
31
28
21
34
19
31
17
28
21
19
17
M hng
M t hng ho
7013
37 00 - - Loi khc
- B n (tr b dng ung) hoc nh bp
bng thy tinh, tr loi bng gm thy tinh:
7013 41 00 - - Bng pha l ch
7013 42 00 - - Bng thy tinh c h s gin n tuyn tnh khng
qu 5 x 10-6 Kenvin khi nhit t 0oC n 300
oC
7013 49 00 - - Loi khc
- dng bng thy tinh khc:
7013 91 00 - - Bng pha l ch
7013 99 00 - - Loi khc
70.14
Dng c tn hiu bng thy tinh v cc b phn
quang hc bng thy tinh (tr nhng sn phm
thuc nhm 70.15), cha c gia cng v mt
quang hc.
7014 00 10 - Loi ph hp dng cho xe c ng c
7014 00 90 - Loi khc
70.15
Knh ng h treo tng hoc knh ng h c nhn
v cc loi knh tng t, cc loi knh eo hiu
chnh hoc khng hiu chnh, c un cong, lm
li, lm hoc tng t, cha c gia cng v mt
quang hc; ht thy tinh rng v mnh ca chng,
dng sn xut cc loi knh trn.
7015
7015
7015
10 00 - Cc loi knh hiu chnh dng cho knh eo mt

90
- Loi khc:
90 10 - - Knh ng h treo tng, bn hoc ng h c
nhn
7015 90 90 - - Loi khc
70.16
Khi lt, tm, gch, tm vung, ngi v cc sn
phm khc bng thy tinh p hoc thy tinh c, c
hoc khng c ct thp, thuc loi c s dng
trong xy dng hoc mc ch xy dng; khi thy
tinh nh v thy tinh nh khc, c hoc khng c
lp lt nn, dng khm hoc cho cc mc ch
trang tr tng t; n ph ch v cc loi tng t;
thy tinh a phn t hoc thu tinh bt dng khi,
panen, tm, lp, v hoc cc dng tng t.
7016
7016
10 00 - Thy tinh dng khi v thy tinh nh khc, c

hoc khng c lp lt nn, dng khm hoc cc mc
ch trang tr tng t
90 00 - Loi khc
255
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
34
31
28
21
34
19
31
17
28
34
31
28
21
34
19
31
17
28
5
0
5
0
5
0
28
25
23
34
31
28
M hng
M t hng ho
70.17
7017
10
7017
10 10
7017
7017
10 90
20 00
7017 90 00
70.18
7018
10 00
7018 20 00
7018 90 00
70.19
7019
7019
7019
7019
7019
11
12
19
19
19
00
00
7019
7019
7019
7019
31 00
32 00
39
39 10
7019
7019
39 90
40 00
10
90
thy tinh dng cho phng th nghim, cho v

sinh hoc dc phm, hoc cha c chia
hoc nh c.
- Bng thch anh nu chy hoc dioxit silic nu chy
khc:
- - ng thch anh dng trong l phn ng v vng kp
c thit k chn vo l luyn khuch tn v l xi
ha sn xut tm bn dn mng
- - Loi khc
- Bng thy tinh khc c h s gin n tuyn tnh
khng qu 5 x10-6 Kenvin khi nhit t 0oC
n 300 oC
- Loi khc
Ht thy tinh, thy tinh gi ngc trai, thy tinh gi
qu hoc bn qu v cc vt nh tng t
bng thy tinh, v cc sn phm lm t cc loi trn
tr trang sc lm bng cht liu khc; mt thy
tinh tr cc b phn c th gi khc; tng nh v
cc trang tr khc, tr trang sc lm bng
cht liu khc; ht thy tinh c ng knh khng
qu 1 mm.
- Ht thy tinh, thy tinh gi ngc trai, thy tinh gi
qu hoc bn qu v cc vt nh tng t bng
thy tinh
- Ht thy tinh ng knh khng qu 1 mm
- Loi khc
Si thy tinh (k c len thy tinh) v cc sn phm
ca n (v d, si, vi dt).
- dng b ct mnh, si th, si xe v si bn ct
on:
- - Si bn ct on, chiu di khng qu 50 mm
- - Si th
- - Loi khc:
- - - Si xe
- - - Loi khc
- Tm mng (voan), mng, chiu, m, tm v cc sn
phm khng dt tng t:
- - Chiu
- - Tm mng (voan)
- - Loi khc:
- - - Vt liu bc ngoi ng ng bng si thy tinh
c thm tm nha ng hoc nha than
- - - Loi khc
- Vi dt thoi t si th
- Vi dt thoi khc:
256
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
28
25
23
0
0
0
0
0
0
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
5
3
5
3
4
3
M hng
M t hng ho
7019
7019
51 00 - - C chiu rng khng qu 30 cm

52 00 - - C chiu rng trn 30 cm, dt trn, trng lng di
250 g/m2, dt t si filament c mnh mi si n
khng qu 136 tex
7019 59 00 - - Loi khc
7019 90
- Loi khc:
7019 90 10 - - Si thu tinh (k c len thu tinh)
7019 90 90 - - Loi khc
70.20
Cc sn phm khc bng thy tinh.
- Khun bng thy tinh:
7020 00 11 - - Loi dng sn xut cc sn phm c acrylic
7020 00 19 - - Loi khc
7020 00 20 - ng thch anh dng trong l phn ng v vng kp
c thit k chn vo l luyn khuch tn v l xi
ha sn xut tm bn dn mng
7020 00 30 - Rut phch v rut bnh chn khng khc
7020 00 40 - ng chn khng s dng trong bnh nc nng nng
lng mt tri
- Loi khc:
7020 00 91 - - Thu tinh c (Blinds)
7020 00 99 - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
3
3
3
3
3
3
0
0
0
0
0
0
0
0
0
21
21
19
19
17
17
21
21
19
19
17
17
3
3
3
3
3
3
Chng 71 - Ngc trai t nhin hoc nui cy,

qu hoc bn qu, kim loi qu, kim loi c
dt ph kim loi qu, v cc sn phm ca chng;
trang sc lm bng cht liu khc; tin kim loi
71.01
7101
10 00
7101 21 00
7101 22 00
71.02
Ngc trai, t nhin hoc nui cy, hoc cha

c gia cng hoc phn loi nhng cha xu thnh
chui, cha gn hoc nm dt; ngc trai, t nhin
hoc nui cy, c xu thnh chui tm thi
tin vn chuyn.
- Ngc trai t nhin
- Ngc trai nui cy:
- - Cha c gia cng
- - gia cng
Kim cng, hoc cha c gia cng, nhng
cha c gn hoc nm dt.
- Cha c phn loi
- Kim cng cng nghip:
- - Cha gia cng hoc mi ch c ct, tch mt cch
n gin hay mi ch c chut hoc mi s qua
7102
10 00
7102
21 00
7102
29 00 - - Loi khc
257
M hng
7102
M t hng ho
- Kim cng phi cng nghip:

31 00 - - Cha gia cng hoc mi ch c ct, tch mt cch
n gin hay mi ch c chut hoc mi s qua
7102 39 00 - - Loi khc

71.03
qu (tr kim cng) v bn qu, hoc
cha c gia cng hoc phn loi nhng cha xu
chui, cha gn hoc nm dt; qu (tr kim
cng) v bn qu cha c phn loi, c
xu thnh chui tm thi tin vn chuyn.
7103
10
7103
7103
7103
10 10
10 20
10 90
7103
7103
7103
7103
71.04
91
91 10
91 90
99 00
- Cha gia cng hoc mi ch c ct n gin hoc

to hnh th:
- - Rubi
- - Ngc bch (nephrite v jadeite)
- - Khc
- gia cng cch khc:
- - Rubi, saphia v ngc lc bo:
- - - Rubi
- - - Khc
- - Loi khc
qu hoc bn qu tng hp hoc ti to,
hoc cha gia cng hoc phn loi nhng cha xu
thnh chui, cha gn hoc nm dt; qu hoc
bn qu tng hp hoc ti to cha phn loi,
c xu thnh chui tm thi tin vn chuyn.
7104
7104
7104
7104
10
- Thch anh p in:
10 10 - - Cha gia cng
10 20 - - gia cng
20 00 - Loi khc, cha gia cng hoc mi ch c ct n
gin hoc to hnh th
7104 90 00 - Loi khc
71.05
Bi v bt ca qu hoc bn qu t nhin
hoc tng hp.
7105 10 00 - Ca kim cng
7105 90 00 - Loi khc
71.06
Bc (k c bc c m vng hoc bch kim), cha
gia cng hoc dng bn thnh phm, hoc dng
bt.
7106 10 00 - Dng bt
- Dng khc:
7106 91 00 - - Cha gia cng
7106 92 00 - - Dng bn thnh phm
258
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
1
1
1
1
1
1
1
1
M hng
7107
71.08
7108
7108
7108
7108
7109
71.10
7110
7110
7110
7110
7110
7110
7110
7110
71.11
7111
7111
71.12
7112
7112
7112
7112
7112
7112
M t hng ho
00 00 Kim loi c bn c dt ph bc, cha gia cng

qu mc bn thnh phm.
Vng (k c vng m bch kim) cha gia cng hoc
dng bn thnh phm, hoc dng bt.
- Khng phi dng tin t:
11 00 - - Dng bt
12 00 - - Dng cha gia cng khc
13 00 - - Dng bn thnh phm khc
20 00 - Dng tin t
00 00 Kim loi c bn hoc bc, dt ph vng, cha c
gia cng qu mc bn thnh phm.
Bch kim, cha gia cng hoc dng bn thnh
phm, hoc dng bt.
- Bch kim:
11 00 - - Cha gia cng hoc dng bt
19 00 - - Loi khc
- Paladi:
29 00 - - Loi khc
- Rodi:
39 00 - - Loi khc
- Iridi, osmi v ruteni:
49 00 - - Loi khc
Kim loi c bn, bc hoc vng, dt ph bch kim,
cha gia cng qu mc bn thnh phm.
00 10 - Bc hoc vng, m bch kim
00 90 - Loi khc
Ph liu v mnh vn ca kim loi qu hoc kim
loi dt ph kim loi qu; ph liu v mnh vn
khc cha kim loi qu hoc cc hp cht kim loi
qu, loi s dng ch yu cho vic thu hi kim loi
qu.
30 00 - Tro (x) c cha kim loi qu hoc cc hp cht kim
loi qu
- Loi khc:
91 00 - - T vng, k c kim loi dt ph vng tr mnh vn
c cha cc kim loi qu khc
92 00 - - T bch kim, k c kim loi dt ph bch kim tr
mnh vn c cha cc kim loi qu khc
99
- - Loi khc:
99 10 - - - T bc, k c kim loi dt ph bc tr mnh vn
c cha cc kim loi qu khc
99 90 - - - Loi khc
259
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
M hng
M t hng ho
71.13
7113
11
7113
7113
7113
11 10
11 90
19
7113
7113
7113
7113
7113
71.14
19
19
20
20
20
7114
11 00
7114
19 00
10
90
10
90
7114 20 00
71.15
7115
7115
7115
7115
7115
71.16
10
90
90
90
90
00
10
20
90
trang sc v cc b phn ri ca trang sc,

bng kim loi qu hoc kim loi c dt ph kim
loi qu.
- Bng kim loi qu hoc cha m hoc dt ph kim
loi qu:
- - Bng bc, hoc cha m hoc dt ph kim loi
qu khc:
- - - B phn
- - - Loi khc
- - Bng kim loi qu khc, hoc cha m hoc dt
ph kim loi qu:
- - - B phn
- - - Loi khc
- Bng kim loi c bn dt ph kim loi qu:
- - B phn
- - Loi khc
k ngh vng hoc bc v cc b phn ri ca
k ngh vng bc, bng kim loi qu hoc kim loi
dt ph kim loi qu.
- Bng kim loi qu hoc cha m hoc dt ph kim
loi qu:
- - Bng bc, hoc cha m hoc dt ph kim loi
qu khc
- - Bng kim loi qu khc, hoc cha m hoc dt
ph kim loi qu
- Bng kim loi c bn dt ph kim loi qu
Cc sn phm khc bng kim loi qu hoc kim loi
dt ph kim loi qu.
- Vt xc tc dng tm an hoc li, bng bch kim
- Loi khc:
- - Bng vng hoc bc
- - Bng kim loi m vng hoc m bc
- - Loi khc
Sn phm bng ngc trai t nhin hoc nui cy,
qu v bn qu (t nhin, tng hp hoc ti to).
7116
7116
10 00 - Bng ngc trai t nhin hoc nui cy

20 00 - Bng qu hoc bn qu (t nhin, tng hp
hoc ti to)
71.17
trang sc lm bng cht liu khc.
- Bng kim loi c bn, hoc cha m kim loi qu:
7117
7117
7117
11
- - Khuy mng st v khuy ri:
11 10 - - - B phn
11 90 - - - Loi khc
260
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
19
17
21
19
17
21
19
17
21
19
17
21
21
21
19
19
19
17
17
17
21
21
19
19
17
17
21
21
19
19
17
17
M hng
M t hng ho
7117
7117
7117
19
- - Loi khc:
19 10 - - - Vng
19 20 - - - trang sc khc lm bng kim loi c bn,
hoc cha m kim loi qu
7117 19 90 - - - B phn
7117 90
- Loi khc:
- - Vng:
7117 90 11 - - - Lm ton b bng plastic hoc bng thu tinh
7117 90 12 - - - Lm ton b bng g, vt liu khc t mai ra, ng
voi, xng, sng, san h, ngc trai v cc loi ng vt
khc gia cng, vt liu khc t thc vt gia cng
hoc vt liu khong sn gia cng
7117 90 13 - - - Lm ton b bng s
7117 90 19 - - - Lm ton b bng cht liu khc
- - trang sc khc lm bng cht liu khc:
7117 90 23 - - - Lm ton b bng s
- - B phn:
7117 90 93 - - - Lm ton b bng s
71.18
Tin kim loi.
7118 10
- Tin kim loi (tr tin vng), khng c coi l tin
t chnh thc:
7118 10 10 - - Tin bng bc
7118 10 90 - - Loi khc
7118 90
- Loi khc:
7118 90 10 - - Tin bng vng, c coi l tin t chnh thc hoc
khng chnh thc
7118 90 20 - - Tin bng bc, loi c coi l tin t chnh thc
7118 90 90 - - Loi khc
Chng 72 - St v thp
72.01
Gang thi v, gang knh dng thi, dng khi hoc

dng th khc.
261
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
21
19
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
19
17
21
21
19
19
17
17
M hng
M t hng ho
7201
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
10 00 - Gang thi khng hp kim c hm lng phospho t

0,5% tr xung tnh theo trng lng
7201 20 00 - Gang thi khng hp kim c hm lng phospho trn
0,5% tnh theo trng lng
7201 50 00 - Gang thi hp kim; gang knh
72.02
Hp kim fero.
- Fero - mangan:
7202 11 00 - - C hm lng carbon trn 2% tnh theo trng lng
7202
0
3
0
0
3
0
0
3
0
7202
19 00 - - Loi khc
- Fero - silic:
21 00 - - C hm lng silic trn 55% tnh theo trng lng
29 00 - - Loi khc
30 00 - Fero - silic - mangan
- Fero - crom:
41 00 - - C hm lng carbon trn 4% tnh theo trng lng
7202
7202
7202
7202
7202
49
50
60
70
80
00
00
00
00
00
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7202
7202
7202
7202
72.03
91
92
93
99
00
00
00
00
0
0
0
0
0
0
0
0
0
0
0
0
7203
10 00
0
0
0
0
0
0
0
0
0
7202
7202
7202
7203 90 00
72.04
7204
10 00
7204
7204
7204
21 00
29 00
30 00
- - Loi khc
- Fero - silic - crom
- Fero - niken
- Fero - molipen
- Fero - vonfram v fero - silic - vonfram
- Loi khc:
- - Fero - titan v fero - silic - titan
- - Fero - vanadi
- - Fero - niobi
- - Loi khc
Cc sn phm cha st c hon nguyn trc tip
t qung st v cc sn phm st xp khc, dng
tng, cc hoc cc dng tng t; st c tinh
khit ti thiu l 99,94%, dng tng, cc hoc cc
dng tng t.
- Cc sn phm cha st c hon nguyn trc tip t
qung st
- Loi khc
Ph liu, mnh vn st; thi c ph liu nu li t
st hoc thp.
- Ph liu v mnh vn ca gang
- Ph liu v mnh vn ca thp hp kim:
- - Bng thp khng g
- - Loi khc
- Ph liu v mnh vn ca st hoc thp trng thic
- Ph liu v mnh vn khc:
262
M hng
M t hng ho
7204
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
41 00 - - Phoi tin, phoi bo, mnh v, vy cn, mt ca, mt

gia, phoi ct v bavia, hoc cha c p thnh
khi hay ng thnh kin, bnh, b
7204 49 00 - - Loi khc
7204 50 00 - Thi c ph liu nu li
72.05
Ht v bt, ca gang thi, gang knh, st hoc thp.
0
0
0
0
0
0
7205
0
0
0
0
0
0
1
1
1
1
1
1
11
11
11
9
9
9
7
7
7
10 00 - Ht
- Bt:
7205 21 00 - - Ca thp hp kim
7205 29 00 - - Loi khc
72.06
St v thp khng hp kim dng thi c hoc cc
dng th khc (tr sn phm c cha st thuc
nhm 72.03).
7206 10
- Dng thi c:
7206 10 10 - - C hm lng carbon trn 0,6% tnh theo trng
lng
7206 10 90 - - Loi khc
7206 90 00 - Loi khc
72.07
St hoc thp khng hp kim dng bn thnh
phm.
- C hm lng carbon di 0,25% tnh theo trng
lng:
7207 12
- - Loi khc c mt ct ngang hnh ch nht (tr hnh
vung):
7207 12 10 - - - Phi dt (dng phin)
7207 12 90 - - - Loi khc
7207 19 00 - - Loi khc
7207 20
- C hm lng carbon t 0,25% tr ln tnh theo trng
lng:
- - C hm lng carbon di 0,6% tnh theo trng
lng:
7207 20 10 - - - Phi dt (dng phin)
- - - Loi khc:
7207 20 21 - - - - Dng khi c to hnh qua rn th; phi dng
tm
7207 20 29 - - - - Loi khc
- - Loi khc:
7207 20 91 - - - Phi dt (dng phin)
- - - Loi khc:
7207 20 92 - - - - St hoc thp dng khi c to hnh qua rn
th; phi dng tm
7207 20 99 - - - - Loi khc
263
M hng
72.08
72.10
M t hng ho
Cc sn phm st hoc thp khng hp kim c
cn phng, c chiu rng t 600mm tr ln, c
cn nng, cha ph, m hoc trng.
Cc sn phm st hoc thp khng hp kim c
cn phng, c chiu rng t 600mm tr ln, ph,
m hoc trng.
- c m hoc trng thic:
- - C chiu dy t 0,5 mm tr ln:
- - - C hm lng carbon t 0,6% tr ln tnh theo
trng lng
- - - Loi khc
- c m hoc trng ch, k c hp kim ch thic:
lng v chiu dy khng qu 1,5 mm
- - Loi khc
- c m hoc trng km bng phng php in
phn:
lng:
- - - Chiu dy khng qu 1.2mm
- - - Chiu dy trn 1.2mm nhng khng qu 1.5mm
- - - Loi khc
- - Loi khc:
- - - Chiu dy khng qu 1.2mm
- - - Loi khc
- c m hoc trng km bng phng php khc:
- - Hnh ln sng:
- - - C hm lng carbon di 0,6% tnh theo trng
lng:
- - - - Chiu dy khng qu 1,2mm
- - - - Chiu dy trn 1,2mm nhng khng qu 1,5mm
- - - - Loi khc
- - - Loi khc:
- - - - Loi khc
- - Loi khc:
lng:
- - - - c ph, m hoc trng km bng phng php
hp kim ho b mt c hm lng carbon di 0,04%
tnh theo trng lng v chiu dy khng qu 1,2mm
7210
7210
11
11 10
7210
7210
7210
11 90
20
20 10
7210
7210
20 90
30
7210
7210
7210
30 11
30 12
30 19
7210
7210
30 91
30 99
7210
41
7210
7210
7210
41 11
41 12
41 19
7210
7210
41 99
49
7210
49 11
7210
7210
7210
49 12 - - - - Loi khc, chiu dy khng qu 1,2mm

49 13 - - - - Chiu dy trn 1,2mm nhng khng qu 1,5mm
49 19 - - - - Loi khc
- - - Loi khc:
264
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
4
4
4
5
5
5
5
4
4
5
5
5
5
5
5
4
4
4
0
5
5
0
5
5
0
4
4
M hng
M t hng ho
7210
7210
49 91 - - - - Chiu dy khng qu 1,2mm

49 99 - - - - Loi khc
- c m hoc trng nhm:
7210 61
- - c m hoc trng hp kim nhm-km:
lng:
7210 61 11 - - - - Chiu dy khng qu 1,2mm
7210 61 12 - - - - Chiu dy trn 1,2mm nhng khng qu 1,5mm
7210 61 19 - - - - Loi khc
- - - Loi khc:
7210 61 91 - - - - Chiu dy khng qu 1,2mm
7210 61 99 - - - - Loi khc
7210 70
- c sn, qut vcni hoc ph plastic:
7210 70 10 - - C hm lng carbon di 0,6% tnh theo trng
7210 70 90 - - Loi khc
7210 90
- Loi khc:
7210 90 10 - - C hm lng carbon di 0,6% tnh theo trng
7210 90 90 - - Loi khc
72.11
Cc sn phm st hoc thp khng hp kim cn
phng, c chiu rng di 600mm, cha ph, m
hoc trng.
- Khng c gia cng qu mc cn nng:
7211 13
- - c cn 4 mt hoc dng khun hp kn, c
chiu rng trn 150 mm v chiu dy khng di 4
mm, khng dng cun v khng c hnh ni:
7211 13 10 - - - Dng ai v di, chiu rng trn 150 mm nhng
khng qu 400 mm
7211 13 90 - - - Loi khc
7211 14
- - Loi khc, chiu dy t 4,75 mm tr ln:
- - - Chiu dy t 4,75mm tr ln nhng khng qu 10
mm:
7211 14 11 - - - - Dng ai v di, chiu rng khng qu 400 mm
7211 14 12 - - - - Hnh ln sng, c hm lng carbon di 0,6%
tnh theo trng lng
7211 14 19 - - - - Loi khc
- - - Chiu dy trn 10mm:
tnh theo trng lng
7211 14 29 - - - - Loi khc
7211 19
- - Loi khc:
- - - Chiu dy t 2 mm tr ln nhng di 4,75 mm:
265
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
5
0
5
0
4
5
5
5
5
5
5
4
4
4
5
5
5
5
4
4
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
7211
19 12 - - - - Hnh ln sng, c hm lng carbon di 0,6%

tnh theo trng lng
7211 19 19 - - - - Loi khc
- - - Chiu dy di 2 mm:
tnh theo trng lng
7211 19 23 - - - - Loi khc, chiu dy khng qu 0,17mm
7211 19 29 - - - - Loi khc
- Cha c gia cng qu mc cn ngui (p ngui):
7211 23
lng:
7211 23 10 - - - Dng ln sng
7211 23 20 - - - Dng ai v di, chiu rng khng qu 400 mm
7211 23 30 - - - Loi khc, chiu dy khng qu 0,17 mm
7211 23 90 - - - Loi khc
7211 29
- - Loi khc:
7211 29 10 - - - Dng ln sng
7211 29 30 - - - Loi khc, chiu dy khng qu 0,17 mm
7211 29 90 - - - Loi khc
7211 90
- Loi khc:
7211 90 10 - - Dng ai v di, chiu rng khng qu 400 mm
7211 90 20 - - Dng ln sng, c hm lng carbon di 0,6%
tnh theo trng lng
7211 90 30 - - Loi khc, chiu dy khng qu 0,17 mm
7211 90 90 - - Loi khc
72.12
Cc sn phm st hoc thp khng hp kim cn
phng, c chiu rng di 600mm, ph, m hoc
trng.
7212 10
- c m hoc trng thic:
- - Loi khc:
7212 10 91 - - - C hm lng carbon di 0,6% tnh theo trng
lng
7212 10 99 - - - Loi khc
7212 20
- c m hoc trng km bng phng php in
phn:
7212 20 20 - - Loi khc, c hm lng carbon di 0,6% tnh
theo trng lng v chiu dy khng qu 1,5 mm
7212 20 90 - - Loi khc
7212 30
- c m hoc trng km bng phng php khc:
266
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
11
11
11
11
9
9
9
9
7
7
7
7
11
11
11
11
9
9
9
9
7
7
7
7
11
11
9
9
7
7
11
11
9
9
7
7
11
11
11
11
11
9
9
7
7
11
M hng
M t hng ho
7212
30 20 - - Loi khc, c hm lng carbon di 0,6% tnh

- - Loi khc:
7212 30 91 - - - c ph, m hoc trng km bng phng php
hp kim ho b mt c hm lng carbon di 0,04%
tnh theo trng lng
7212 30 99 - - - Loi khc
7212 40
- c sn, qut vcni hoc ph plastic:
7212 40 90 - - Loi khc
7212 50
- c m hoc trng bng phng php khc:
- - M hoc trng bng oxit crom hoc bng crom v
oxit crom:
7212 50 12 - - - Loi khc, c hm lng carbon di 0,6% tnh
7212 50 19 - - - Loi khc
- - M hoc trng hp kim nhm-km:
7212 50 29 - - - Loi khc
- - Loi khc:
7212 50 99 - - - Loi khc
7212 60
- c dt ph:
7212 60 90 - - Loi khc
72.13
St hoc thp khng hp kim, dng thanh v que,
dng cun cun khng u, c cn nng.
7213 10 00 - C rng kha, rnh, gn hoc cc dng khc c to
thnh trong qu trnh cn
7213 20 00 - Loi khc, bng thp d ct gt
- Loi khc:
7213 91
- - C ng knh mt ct ngang hnh trn di 14 mm:
7213
7213
7213
91 10 - - - Loi dng sn xut que hn

91 20 - - - Thp ct b tng
91 90 - - - Loi khc
267
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
11
11
9
9
7
7
11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
5
5
5
5
4
4
4
M hng
M t hng ho
7213
7213
7213
7213
72.14
99
- - Loi khc:
99 10 - - - Loi dng sn xut que hn
99 20 - - - Thp ct b tng
99 90 - - - Loi khc
St hoc thp khng hp kim dng thanh v que
khc, mi ch qua rn, cn nng, ko nng hoc p
n nng, k c cng on xon sau khi cn.
7214 10
- qua rn:
lng:
7214 10 11 - - - C mt ct ngang hnh trn
7214 10 19 - - - Loi khc
- - Loi khc:
7214 10 21 - - - C mt ct ngang hnh trn
7214 10 29 - - - Loi khc
7214 20
- C rng kha, rnh, gn hoc cc dng khc c to
thnh trong qu trnh cn hoc xon sau khi cn:
lng:
- - - C mt ct ngang hnh trn:
7214 20 31 - - - - Thp ct b tng
7214 20 39 - - - - Loi khc
- - - Loi khc:
7214 20 41 - - - - Thp ct b tng
7214 20 49 - - - - Loi khc
- - Loi khc:
- - - C mt ct ngang hnh trn:
7214 20 51 - - - - Thp ct b tng
7214 20 59 - - - - Loi khc
- - - Loi khc:
7214 20 61 - - - - Thp ct b tng
7214 20 69 - - - - Loi khc
7214 30 00 - Loi khc, bng thp d ct gt
- Loi khc:
7214 91
- - Mt ct ngang hnh ch nht (tr hnh vung):
7214 91 10 - - - C hm lng carbon di 0,6% tnh theo trng
lng
7214 91 20 - - - C hm lng carbon t 0,6% tr ln tnh theo
trng lng
7214 99
- - Loi khc:
7214 99 10 - - - C hm lng carbon t 0,6% tr ln tnh theo
trng lng, loi tr dng mt ct ngang hnh trn
7214 99 90 - - - Loi khc
72.15
St hoc thp khng hp kim dng thanh v que
khc.
268
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
4
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
0
5
5
0
4
4
0
M hng
M t hng ho
7215
10 00 - Bng thp d ct gt, mi ch c to hnh ngui

hoc gia cng kt thc ngui
7215 50
- Loi khc, mi ch c to hnh ngui hoc gia cng
kt thc ngui:
7215 50 10 - - C hm lng carbon t 0,6% tr ln tnh theo trng
lng, tr dng mt ct ngang hnh trn
- - Loi khc:
7215 50 91 - - - Thp ct b tng
7215 50 99 - - - Loi khc
7215 90
- Loi khc:
7215 90 10 - - Thp ct b tng
7215 90 90 - - Loi khc
72.16
St hoc thp khng hp kim dng gc, khun, hnh.
7216
10 00 - Hnh ch U, I hoc H, khng gia cng qu mc cn

nng, ko nng hoc p n, c chiu cao di 80 mm
7216
7216
21 00
22 00
7216
7216
7216
7216
31
32
33
40
7216
50
7216
7216
50 10
50 90
7216
69 00
00
00
00
00
7216 99 00
72.17
7217 10
7217
10 10
- Hnh ch L hoc ch T, khng c gia cng qu

mc cn nng, ko nng hoc p n, c chiu cao
di 80 mm:
- - Hnh ch L
- - Hnh ch T
- Hnh ch U, I hoc H, khng gia cng qu mc cn
nng, ko nng hoc p n c chiu cao t 80 mm tr
ln:
- - Hnh ch U
- - Hnh ch I
- - Hnh ch H
- Hnh ch L hoc ch T, khng gia cng qu mc cn
nng, ko nng hoc p n, c chiu cao t 80 mm tr
ln
- Gc, khun v hnh khc, khng gia cng qu mc
cn nng, ko nng hoc p n qua khun:
- - C chiu cao di 80 mm
- - Loi khc
- Gc, khun v hnh khc, khng gia cng qu mc
to hnh ngui hoc gia cng kt thc ngui:
- - Loi khc
- Loi khc:
- - Loi khc
Dy ca st hoc thp khng hp kim.
- Khng c m hoc trng, hoc cha c nh
bng:
lng
269
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
5
5
5
5
4
4
22
18
15
22
11
18
9
15
7
11
11
11
11
9
9
9
9
7
7
7
7
11
11
9
9
7
7
11
11
M hng
7217
10 22
7217
10 29
7217
10 31
7217
7217
7217
10 39
20
20 10
7217
20 20
7217
20 91
7217
7217
20 99
30
7217
7217
30 11
30 19
7217
7217
30 21
30 29
7217
30 31
7217
7217
7217
7217
30 32
30 39
90
90 10
7217 90 90
72.18
7218
10 00
7218
7218
91 00
99 00
M t hng ho
- - C hm lng carbon t 0,25% n di 0,6% tnh
theo trng lng:
- - - Dy tanh; thp dy dt cun tang; thp dy d ng
lc; dy thp d ct gt
- - - Loi khc
- - C hm lng carbon t 0,6% tr ln tnh theo trng
lng:
- - - Dy thp lm nan hoa; dy tanh; thp dy dt cun
tang; thp dy d ng lc; dy thp d ct gt
- - - Loi khc
- c m hoc trng km:
- - Cha hm lng carbon di 0,25% tnh theo trng
lng
- - Cha hm lng carbon t 0,25% n di 0,45%
tnh theo trng lng
- - Cha hm lng carbon t 0,45% tr ln tnh theo
trng lng:
- - - Dy thp dng lm li cho cp dn in bng
nhm (ACSR)
- - - Loi khc
- c m hoc trng kim loi c bn khc:
lng:
- - - M hoc trng thic
- - - Loi khc
- - C hm lng carbon t 0,25% n di 0,6% tnh
theo trng lng:
- - - M hoc trng thic
- - - Loi khc
lng:
- - - Dy thp carbon cao ph hp kim ng loi dng
lm tanh lp cao su loi bm hi (dy tanh)
- - - Loi khc, m hoc trng thic
- - - Loi khc
- Loi khc:
lng
- - Loi khc
Thp khng g dng thi c hoc dng th khc;
bn thnh phm ca thp khng g.
- dng thi c v dng th khc
- Loi khc:
- - C mt ct ngang hnh ch nht (tr hnh vung)
- - Loi khc
270
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
0
0
0
0
0
0
5
5
5
5
5
5
5
5
5
5
5
5
M hng
M t hng ho
72.19
7219
7219
7219
7219
11
12
13
14
00
00
00
00
7219
7219
7219
7219
21
22
23
24
00
00
00
00
7219
7219
7219
7219
7219
7219
72.20
31
32
33
34
35
90
00
00
00
00
00
00
7220
7220
7220
7220
7220
7220
7220
7220
7220
7220
7220
7220
7221
11
11
11
12
12
12
20
20
20
90
90
90
00
10
90
10
90
10
90
10
90
00
72.22
7222
7222
7222
11 00
19 00
20
Cc sn phm ca thp khng g cn phng, c

chiu rng t 600 mm tr ln.
- Khng gia cng qu mc cn nng, dng cun:
- - Chiu dy trn 10 mm
- - Chiu dy t 4,75 mm n 10 mm
- - Chiu dy t 3 mm n di 4,75 mm
- - Chiu dy di 3 mm
- Khng gia cng qu mc cn nng, khng dng
cun:
- - Chiu dy trn 10 mm
- - Chiu dy t 3 mm n di 4,75mm
- - Chiu dy di 3 mm
- Khng gia cng qu mc cn ngui:
- - Chiu dy t 4,75 mm tr ln
- - Chiu dy t 3 mm n di 4,75 mm
- - Chiu dy trn 1mm n di 3 mm
- - Chiu dy di 0,5 mm
- Loi khc
Cc sn phm thp khng g c cn phng, c
chiu rng di 600 mm.
- Khng gia cng qu mc cn nng:
- - Chiu dy t 4,75mm tr ln:
- - - Dng ai v di, chiu rng khng qu 400 mm
- - - Loi khc
- - Chiu dy di 4,75 mm:
- - - Loi khc
- Khng gia cng qu mc cn ngui:
- - Dng ai v di, chiu rng khng qu 400 mm
- - Loi khc
- Loi khc:
- - Loi khc
Thanh v que thp khng g c cn nng, dng
cun cun khng u.
Thp khng g dng thanh v que khc; thp khng
g dng gc, khun v hnh khc.
- Dng thanh v que, khng gia cng qu mc cn
nng, ko nng hoc p n qua khun:
- - C mt ct ngang hnh trn
- - Loi khc
- Dng thanh v que, cha c gia cng qu mc to
hnh ngui hoc gia cng kt thc ngui:
271
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
5
0
5
0
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
10
0
0
10
0
0
10
10
10
10
10
10
10
M hng
7222
7222
7222
7222
7222
7222
7222
M t hng ho
20
20
30
30
30
40
40
10 - - C mt ct ngang hnh trn

90 - - Loi khc
- Cc thanh v que khc:
10 - - C mt ct ngang hnh trn
90 - - Loi khc
- Cc dng gc, khun v hnh:
10 - - Khng c gia cng qu mc cn nng, ko nng
hoc p n qua khun
7222 40 90 - - Loi khc
7223 00 00 Dy thp khng g.
72.24
Thp hp kim khc dng thi c hoc dng th
khc; cc bn thnh phm bng thp hp kim khc.
7224 10 00 - dng thi c v dng th khc
7224 90 00 - Loi khc
72.25
Thp hp kim khc c cn phng, c chiu rng
t 600 mm tr ln.
- Bng thp silic k thut in:
7225 11 00 - - Cc ht (cu trc t vi) kt tinh c nh hng
7225 19 00 - - Loi khc
7225 30
- Loi khc, khng gia cng qu mc cn nng, dng
cun:
7225 30 10 - - Thp gi
7225 30 90 - - Loi khc
7225 40
- Loi khc, khng gia cng qu mc cn nng, khng
dng cun:
7225 40 10 - - Thp gi
7225 40 90 - - Loi khc
7225 50
- Loi khc, cha c gia cng qu mc cn ngui:
7225 50 10 - - Thp gi
7225 50 90 - - Loi khc
- Loi khc:
7225 91
- - c m hoc trng km bng phng php in
phn:
7225 91 10 - - - Thp gi
7225 91 90 - - - Loi khc
7225 92
- - c m hoc trng km bng phng php khc:
7225 92 10 - - - Thp gi
7225 92 90 - - - Loi khc
7225 99
- - Loi khc:
7225 99 10 - - - Thp gi
7225 99 90 - - - Loi khc
72.26
Sn phm ca thp hp kim khc c cn phng,
c chiu rng di 600 mm.
- Bng thp silic k thut in:
272
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
M hng
M t hng ho
7226
7226
7226
7226
7226
7226
7226
7226
7226
11
11
11
19
19
19
20
20
20
7226
7226
7226
7226
7226
7226
7226
91
91
91
92
92
92
99
7226
7226
99 11
99 19
10
90
10
90
10
90
10
90
10
90
7226 99 91
7226 99 99
72.27
7227 10 00
7227 20 00
7227 90 00
72.28
7228
7228
7228
7228
10
10 10
10 90
20
7228
20 11
7228
20 19
7228
20 91
7228
20 99
- - Cc ht tinh th (cu trc t vi) c nh hng:

- - - Loi khc
- - Loi khc:
- - - Loi khc
- Bng thp gi:
- - Loi khc
- Loi khc:
- - Cha c gia cng qu mc cn nng:
- - - Loi khc
- - Cha gia cng qu mc cn ngui (p ngui):
- - - Loi khc
- - Loi khc:
- - - Dng ai v di, chiu rng khng qu 400 mm:
- - - - M hoc trng km
- - - - Loi khc
- - - Loi khc:
- - - - M hoc trng km
- - - - Loi khc
Cc dng thanh v que, ca thp hp kim khc,
c cn nng, dng cun khng u.
- Bng thp gi
- Bng thp mangan - silic
- Loi khc
Cc dng thanh v que khc bng thp hp kim
khc; cc dng gc, khun v hnh, bng thp hp
kim khc; thanh v que rng, bng thp hp kim
hoc khng hp kim.
- dng thanh v que, bng thp gi:
- - Loi khc
- dng thanh v que, bng thp silic-mangan:
- - C mt ct ngang hnh trn:
- - - Cha gia cng qu mc cn nng, ko nng hoc
p n qua khun
- - - Loi khc
- - Loi khc:
- - - Cha gia cng qu mc cn nng, ko nng hoc
p n qua khun
- - - Loi khc
273
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
M hng
M t hng ho
7228
30
7228
7228
7228
30 10
30 90
40
7228
7228
7228
40 10
40 90
50
7228
7228
7228
7228
7228
7228
7228
50
50
60
60
60
70
70
7228
7228
70 90
80
7228
7228
7228
72.29
7229
7229
7229
7229
80 11
80 19
80 90
10
90
10
90
10
20 00
90
90 10
90 90
- Dng thanh v que khc, khng gia cng qu mc cn

nng, ko nng hoc p n:
- - Loi khc
- Cc loi thanh v que khc, khng gia cng qu mc
rn:
- - Loi khc
- Cc loi thanh v que khc, khng gia cng qu mc
cn ngui hoc gia cng kt thc ngui:
- - Loi khc
- Cc loi thanh v que khc:
- - Loi khc
- Cc dng gc, khun v hnh:
- - Cha gia cng qu mc cn nng, ko nng hoc p
n qua khun
- - Loi khc
- Thanh v que rng:
lng:
- - - C mt ct ngang hnh trn
- - - Loi khc
- - Loi khc
Dy thp hp kim khc.
- Bng thp silic-mangan
- Loi khc:
- - Bng thp gi
- - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
0
0
0
0
0
0
0
5
0
5
0
5
Chng 73 - Cc sn phm bng st hoc thp

73.01
7301
7301
Cc c (sheet piling) bng st hoc thp, hoc

cha khoan l, c l hoc ghp t cc b phn lp
rp; st hoc thp, dng gc, khun v dng hnh
c hn.
10 00 - Cc c
20 00 - Dng gc, khun v hnh
274
M hng
73.02
7302
7302
10 00
30 00
7302
7302
7302
7302
73.03
40 00
90
90 10
90 90
7303 00 11
7303 00 19
7303 00 90
73.04
7304
7304
7304
7304
7304
7304
7304
7304
7304
7304
7304
7304
7304
M t hng ho
Vt liu xy dng ng ray xe la hoc xe in
bng st hoc thp, nh: ray, ray dn hng v ray
c rng, li ghi, ghi cho (cc ng ray), cn b
ghi v cc on ni cho khc, t vt (dm ngang),
thanh ni ray, gi ray, tm m ray, tm xit (kp
ray), thanh chng x, b (bedplate) v vt liu
chuyn dng khc cho vic ghp hoc nh v ng
ray.
- Ray
- Li ghi, ghi cho (cc ng ray), cn b ghi v cc
on ni khc
- Thanh ni ray v tm m ray (t vt dc)
- Loi khc:
- - T vt (dm ngang)
- - Loi khc
Cc loi ng, ng dn v thanh hnh c mt ct
rng, bng gang c.
- Cc loi ng v ng dn:
- - ng khng c u ni
- - Loi khc
- Loi khc
Cc loi ng, ng dn v thanh hnh c mt ct
rng, khng ni, bng st (tr gang c) hoc thp.
- ng dn s dng cho ng ng dn du hoc kh:

11 00 - - Bng thp khng g
19 00 - - Loi khc
- ng chng, ng v ng khoan, s dng cho khoan
du hoc kh:
22 00 - - ng khoan bng thp khng g
23 00 - - ng khoan khc
24 00 - - Loi khc, bng thp khng g
29 00 - - Loi khc
- Loi khc, c mt ct ngang hnh trn, bng st hoc
thp khng hp kim:
31
- - c ko ngui hoc cn ngui (p ngui):
31 10 - - - Cn khoan v ng ni c ren trong v ng ni c
ren ngoi dng khoan
31 20 - - - ng dn chu p lc cao
31 40 - - - Loi khc, c ng knh ngoi di 140mm v
hm lng carbon di 0,45% tnh theo trng lng
31 90 - - - Loi khc
39
- - Loi khc:
39 20 - - - ng dn chu p lc cao
275
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
5
5
3
5
5
3
4
4
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
3
3
3
3
3
M hng
M t hng ho
7304
39 40 - - - Loi khc, c ng knh ngoi di 140mm v

7304 39 90 - - - Loi khc
- Loi khc, c mt ct ngang hnh trn, bng thp
khng g:
7304 41 00 - - c ko ngui hoc cn ngui (p ngui)
7304 49 00 - - Loi khc
- Loi khc, c mt ct ngang hnh trn, bng thp hp
kim khc:
7304 51
- - c ko ngui hoc cn ngui (p ngui):
7304 51 10 - - - Cn khoan v ng ni c ren trong v ng ni c
ren ngoi dng khoan
7304 51 90 - - - Loi khc
7304 59 00 - - Loi khc
7304 90
- Loi khc:
7304 90 10 - - ng dn chu p lc cao
7304 90 30 - - Loi khc, c ng knh ngoi di 140mm v
7304 90 90 - - Loi khc
73.05
Cc loi ng v ng dn khc bng st hoc thp (v
d, c hn, tn bng inh hoc ghp vi nhau
bng cch tng t), c mt ct hnh trn, ng
knh mt ct ngoi trn 406,4 mm.
- ng dn c s dng cho ng ng dn du hoc
kh:
7305 11 00 - - Hn chm theo chiu dc bng h quang
7305 12
- - Loi khc, hn theo chiu dc:
7305 12 10 - - - Hn khng in
7305 12 90 - - - Loi khc
7305 19
- - Loi khc:
7305 19 10 - - - Hn chm xon hoc xon c bng h quang
7305 19 90 - - - Loi khc
7305 20 00 - ng chng s dng trong khoan du hoc kh
- Loi khc, c hn:
7305 31
- - Hn theo chiu dc:
7305 31 10 - - - ng v ng dn bng thp khng g
7305 31 90 - - - Loi khc
7305 39
- - Loi khc:
7305 39 10 - - - ng dn chu p lc cao
7305 39 90 - - - Loi khc
7305 90 00 - Loi khc
73.06
Cc loi ng, ng dn v thanh hnh c mt ct rng
khc, bng st hoc thp (v d, ni m, hn, tn
inh hoc ghp bng cch tng t).
- ng dn s dng cho ng ng dn du hoc kh:
276
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
3
5
3
5
3
5
5
5
5
5
5
3
3
3
3
3
3
5
5
5
5
5
5
5
5
5
5
5
5
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
4
4
5
M hng
M t hng ho
7306
7306
7306
7306
7306
7306
7306
7306
11
11
11
11
19
19
19
19
7306
7306
7306
21 00
29 00
30
7306
7306
30 10
30 20
7306
30 30 - - ng c bc v (ng nhit) dng cho cc b phn

pht nhit ca bn l in phng hoc ni cm in, c
ng knh ngoi khng qu 12 mm
30 40 - - ng dn chu p lc cao
30 90 - - Loi khc
40
- Loi khc, c hn, c mt ct ngang hnh trn,
bng thp khng g:
40 10 - - ng dng cho ni hi
40 20 - - ng v ng dn bng thp khng g, c ng knh
ngoi trn 105 mm
40 30 - - ng v ng dn c cha hm lng niken t nht l
30% tnh theo trng lng, vi ng knh ngoi
khng qu 10 mm
40 90 - - Loi khc
50
bng thp hp kim khc:
50 10 - - ng dng cho ni hi
50 90 - - Loi khc
- Loi khc, c hn, c mt ct ngang khng phi l
hnh trn:
61 00 - - Mt ct ngang hnh vung hoc hnh ch nht
69 00 - - Loi khc, c mt ct ngang khng phi l hnh trn
7306
7306
7306
7306
7306
7306
7306
7306
7306
7306
7306
7306
10
20
90
10
20
90
- - Hn, bng thp khng g:

- - - Hn khng in theo chiu dc
- - - Hn chm xon hoc xon c bng h quang
- - - Loi khc
- - Loi khc:
- - - Hn khng in theo chiu dc
- - - Hn chm xon hoc xon c bng h quang
- - - Loi khc
- ng chng v ng s dng cho khoan du hoc kh:
- - Hn, bng thp khng g
- - Loi khc
bng st hoc thp khng hp kim:
- - ng dng cho ni hi
- - ng thp c m ng, trng nha flo ha hoc
ph km cromat c ng knh ngoi khng qu 15 mm
7306 90
- Loi khc:
7306 90 10 - - ng v ng dn hn ng (cooper brazed)
7306 90 90 - - Loi khc
73.07
Ph kin ghp ni cho ng v ng dn (v d, khp
ni, khuu, mng sng), bng st hoc thp.
277
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
4
M hng
M t hng ho
7307
7307
7307
7307
11
11 10
11 90
19 00
7307
7307
7307
7307
21
21 10
21 90
22
7307
7307
7307
7307
7307
7307
7307
7307
22
22
23
23
23
29
29
29
7307
7307
7307
7307
91
91 10
91 90
92
7307
7307
7307
7307
7307
7307
7307
7307
73.08
92
92
93
93
93
99
99
99
7308
7308
10
10 10
10
90
10
90
10
90
10
90
10
90
10
90
- Ph kin dng c:
- - Bng gang khng do:
- - - Ph kin ca ng khng c u ni
- - - Loi khc
- - Loi khc
- Loi khc, bng thp khng g:
- - Loi c mp bch ghp ni:
- - - C ng knh trong di 15 cm
- - - Loi khc
- - Loi ng khuu, khuu ni ng v mng sng c ren
ghp ni:
- - - Loi khc
- - Loi hn gip mi:
- - - Loi khc
- - Loi khc:
- - - Loi khc
- Loi khc:
- - Loi c mp bch ghp ni:
- - - Loi khc
- - Loi ng khuu, khuu ni ng v mng sng c ren
ghp ni:
- - - Loi khc
- - Loi hn gip mi:
- - - Loi khc
- - Loi khc:
- - - Loi khc
Cc kt cu bng st hoc thp (tr nh lp ghp
thuc nhm 94.06) v cc b phn ri ca cc kt
cu (v d, cu v nhp cu, ca cng, thp, ct li,
mi nh, khung mi, ca ra vo, ca s, v cc loi
khung ca, ngng ca ra vo, ca chp, lan can,
ct tr v cc loi ct khc), bng st hoc thp;
tm, thanh, gc, khun, hnh ng v cc loi tng
t, c gia cng dng lm kt cu xy dng,
bng st hoc thp.
- Cu v nhp cu:
- - Dng cu kin tin ch c lp rp bng cc khp
ni
278
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
M hng
M t hng ho
7308
7308
10 90 - - Loi khc
20
- Thp v ct li (kt cu gin):
- - Thp:
7308 20 11 - - - Dng cu kin tin ch c lp rp bng cc khp
ni
7308 20 19 - - - Loi khc
- - Ct li (kt cu gin):
7308 20 21 - - - Dng cu kin tin ch c lp rp bng cc khp
ni
7308 20 29 - - - Loi khc
7308 30 00 - Ca ra vo, ca s v cc loi khung ca v ngng
ca ra vo
7308 40
- Thit b dng cho gin gio, vn khun, vt chng
hoc ct tr chng hm l:
7308 40 10 - - Dng cu kin tin ch c lp rp bng cc khp
ni
7308 40 90 - - Loi khc
7308 90
- Loi khc:
7308 90 20 - - Dng cu kin tin ch c lp rp bng cc khp
ni
7308 90 40 - - Tm m km c lm ln sng v un cong dng
trong ng dn, cng ngm hoc ng hm
7308 90 50 - - Khung ray dng vn chuyn cng-ten-n trn tu
thy
7308 90 60 - - Mng cp in c l
- - Loi khc:
7308 90 92 - - - Lan can bo v
7308 90 99 - - - Loi khc
73.09
Cc loi b cha, kt, bnh cha v cc thng cha
tng t dng cha mi loi vt liu (tr ga nn
hoc ga lng), bng st hoc thp, c dung tch trn
300 lt, hoc cha c lt hoc to lp cch
nhit, nhng cha c lp rp vi thit b c kh
hoc thit b nhit.
- Loi s dng trong vn chuyn hoc ng gi hng
ho:
7309 00 11 - - c lt hoc to lp cch nhit
7309 00 19 - - Loi khc
- Loi khc:
7309 00 91 - - c lt hoc to lp cch nhit
7309 00 99 - - Loi khc
279
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
4
5
5
5
5
4
4
5
5
5
5
5
5
5
5
5
5
5
5
M hng
73.10
7310
7310
7310
10
10 10
10 90
7310
21
7310
21 10
7310
7310
7310
7310
21 91
21 99
29
29 10
7310 29 91
7310 29 99
73.11
7311
7311
7311
00 21
00 22
00 29
7311 00 93
7311 00 94
7311 00 99
73.12
7312
7312
10
10 10
7312
10 20
7312
7312
7312
10 91
10 99
90 00
M t hng ho
Cc loi cha dng kt, thng phuy, thng hnh
trng, hnh hp, lon v cc loi cha tng t,
dng cha mi loi vt liu (tr ga nn hoc ga
lng), bng st hoc thp, dung tch khng qu 300
lt, hoc cha c lt hoc to lp cch nhit,
nhng cha c ghp vi thit b c kh hoc thit
b nhit.
- C dung tch t 50 lt tr ln:
- - c trng thic
- - Loi khc
- C dung tch di 50 lt:
- - Lon, hp c ng kn bng cch hn hoc gp np
(v mp):
- - - C dung tch di 1 lt
- - - Loi khc:
- - - - c trng thic
- - - - Loi khc
- - Loi khc:
- - - C dung tch di 1 lt
- - - Loi khc:
- - - - c trng thic
- - - - Loi khc
Cc loi thng cha ga nn hoc ga lng, bng st
hoc thp.
- Dng hnh tr bng thp c lin:
- - C dung tch di 30 lt
- - C dung tch t 30 lt tr ln nhng di 110 lt
- - Loi khc
- Loi khc:
- - C dung tch di 30 lt
- - C dung tch t 30 lt tr ln nhng di 110 lt
- - Loi khc
Dy bn tao, thng, cp, bng tt, dy treo v cc
loi tng t, bng st hoc thp, cha cch in.
- Dy bn tao, thng v cp:
- - Cun dy bn tao kiu bc, dy tao dt v dy cp
xon ngc
- - Loi c m hoc trng bng ng thau v c
ng knh danh nh khng qu 3 mm
- - Loi khc:
- - - Cp thp d ng lc
- - - Loi khc
- Loi khc
280
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
14
0
0
13
0
0
11
0
0
14
0
0
13
0
0
11
0
0
5
5
5
5
5
5
5
5
5
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
00 00 Dy gai bng st hoc thp; dy ai xon hoc dy

n dt c gai hoc khng c gai, v dy i xon,
dng lm hng ro, bng st hoc thp.
73.14
Tm an (k c ai lin), phn, li v ro, lm
bng dy st hoc thp; sn phm dng li bng
st hoc thp c to hnh bng phng php ko
dn.
- Tm an:
7314 12 00 - - Loi ai lin dng cho my mc, bng thp khng g
21
19
17
7314
7314
7314
5
14
5
13
4
11
14
14
13
13
11
11
21
21
30
14
19
19
30
13
17
17
30
11
35
35
35
1
1
1
1
1
1
35
1
1
35
1
1
35
1
1
7313
14 00 - - Tm an khc, bng thp khng g

19
- - Loi khc:
19 10 - - - ai lin dng cho my mc, tr loi bng thp
khng g
7314 19 90 - - - Loi khc
7314 20 00 - Phn, li v ro, c hn mt ni, bng dy vi
kch thc mt ct ti a t 3 mm tr ln v c c mt
li t 100 cm2 tr ln
- Cc loi phn, li v ro khc, c hn cc mt
ni:
7314 31 00 - - c m hoc trng km
7314 39 00 - - Loi khc
- Tm an, phn, li v ro khc:
7314 41 00 - - c m hoc trng km
7314 42 00 - - c trng plastic
7314 49 00 - - Loi khc
7314 50 00 - Sn phm dng li c to hnh bng phng php
t dp v ko dn thnh li (expanded metal)
73.15
Xch v cc b phn ri ca xch, bng st hoc
thp.
- Xch gm nhiu mt c ni bng khp dng bn l
v cc b phn ca n:
7315 11
- - Xch con ln:
7315 11 10 - - - Xch xe p v xch xe m t
- - - Loi khc:
7315 11 91 - - - - Xch truyn, c di mt xch t 6 mm n 32
mm
7315 11 99 - - - - Loi khc
7315 12
- - Xch khc:
7315 12 10 - - - Xch xe p v xch xe m t
7315 12 90 - - - Loi khc
7315 19
- - Cc b phn:
7315 19 10 - - - Xch xe p v xch xe m t
7315 19 90 - - - Loi khc
7315 20 00 - Xch trt
281
M hng
7315
7315
7315
7315
7315
7315
7315
7315
7316
81
82
89
89
89
90
90
90
00
M t hng ho
00
00
10
90
20
90
00
73.17
7317 00 10
7317 00 20
7317 00 90
73.18
00
00
00
00
00
- Xch khc:
- - Ni bng cht c ren hai u
- - Loi khc, ghp ni bng mi hn
- - Loi khc:
- - - Xch xe p v xch xe m t
- - - Loi khc
- Cc b phn khc:
- - Xch xe p v xch xe m t
- - Loi khc
Neo, mc v cc b phn ri ca chng, bng st
hoc thp.
inh, inh bm, inh n (inh rp), inh gp, ghim
dp (tr cc sn phm thuc nhm 83.05) v cc sn
phm tng t, bng st hoc thp, c hoc khng
c u bng vt liu khc, nhng tr loi c u
bng ng.
- inh dy
- Ghim dp
- Loi khc
Vt, bu lng, ai c, vt u vung, vt treo, inh tn,
cht hm, cht nh v, vng m (k c vng m
vnh) v cc sn phm tng t bng st hoc thp.
- Cc sn phm ren:
- - Vt u vung
- - Vt g khc
- - inh mc v inh vng
- - Vt t hm
- - inh vt v bu lng khc, c hoc khng c ai c
hoc vng m
- - ai c
- - Loi khc
- Cc sn phm khng c ren:
- - Vng m l xo vnh v vng m hm khc
- - Vng m khc
- - inh tn
- - Cht hm v cht nh v
- - Loi khc
Kim khu, kim an, ci x dy, kim mc, kim thu
v cc loi tng t, s dng bng tay, bng st
hoc thp; kim bng v cc loi kim khc bng st
hoc thp, cha c ghi hoc chi tit ni khc.
7318
7318
7318
7318
7318
11
12
13
14
15
7318
7318
16 00
19 00
7318
7318
7318
7318
7318
73.19
21
22
23
24
29
7319
7319
40 00 - Kim bng v cc loi kim khc

90
- Loi khc:
00
00
00
00
00
282
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
1
1
1
1
1
1
35
1
35
1
35
1
1
1
3
1
1
3
1
1
3
14
14
14
13
13
13
11
11
11
1
5
5
5
5
1
5
5
5
5
1
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
21
19
17
M hng
M t hng ho
7319 90 10 - - Kim khu, kim mng hoc kim thu

7319 90 90 - - Loi khc
73.20
L xo v l l xo, bng st hoc thp.
7320 10
- L xo l v cc l l xo:
- - Dng cho xe c ng c hoc cc loi my thuc
nhm 84.29 hoc 84.30:
7320 10 11 - - - Dng cho xe c ng c thuc nhm 87.02, 87.03,
87.04
7320 10 19 - - - Loi khc
7320 10 90 - - Loi khc
7320 20
- L xo cun:
7320 20 10 - - Dng cho xe c ng c hoc cc loi my thuc
nhm 84.29 hoc 84.30
7320 20 90 - - Loi khc
7320 90
- Loi khc:
7320 90 10 - - Dng cho xe c ng c
7320 90 90 - - Loi khc
73.21
Bp l, v l, l sy, bp nu (k c loi c ni hi
ph dng cho h thng nhit trung tm), v nng,
l nng, l ga hnh vng, l hm nng dng tm v
cc loi dng gia nh khng dng in tng t,
v cc b phn ri ca chng, bng st hoc thp.
7321
11 00
7321
7321
12 00
19 00
7321
81 00
7321
7321
7321
7321
7321
7321
73.22
82
89
90
90
90
90
00
00
10
20
90
- Dng c nu v l hm nng dng tm:

- - Loi dng nhin liu kh hoc dng c kh v nhin
liu khc
- - Loi dng nhin liu lng
- - Loi khc, k c dng c dng nhin liu rn
- Dng c khc:
- - Loi dng nhin liu kh hoc dng c kh v nhin
liu khc
- - Loi dng nhin liu lng
- - Loi khc, k c dng c dng nhin liu rn
- B phn:
- - Ca bp du ha
- - Ca bp v tm nhit dng nhin liu kh
- - Loi khc
L si ca h thng nhit trung tm khng dng
in v cc b phn ri ca n, bng st hoc thp;
thit b lm nng khng kh v b phn phn phi
kh nng (k c loi c kh nng phn phi khng
kh t nhin hoc kh iu ho), khng s dng
nng lng in, c lp qut chy bng m t hoc
qut gi, v b phn ca chng, bng st hoc thp.
283
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
3
3
3
3
3
3
5
3
5
3
5
3
21
19
17
21
21
19
19
17
17
21
19
17
21
21
19
19
17
17
21
21
21
19
19
19
17
17
17
M hng
M t hng ho
7322 11 00
7322 19 00
7322 90 00
73.23
- L si v b phn ca chng:
- - Bng gang
- - Loi khc
- Loi khc
B n, nh bp hoc cc loi gia dng khc
v cc b phn ri ca chng, bng st hoc thp;
bi nhi bng st hoc thp; ming c ni v c ra
hoc nh bng, bao tay v cc loi tng t, bng
st hoc thp.
- Bi nhi bng st hoc thp; ming c ni v c ra
hoc nh bng, bao tay v cc loi tng t
- Loi khc:
- - Bng gang, cha trng men:
- - - dng nh bp
- - - Gt tn thuc l
- - - Loi khc
- - Bng gang, trng men
- - Bng thp khng g:
- - - dng nh bp
- - - Gt tn thuc l
- - - Loi khc
- - Bng st (tr gang) hoc thp, trng men
- - Loi khc:
- - - dng nh bp
- - - Gt tn thuc l
- - - Loi khc
Thit b v sinh v cc b phn ri ca chng, bng
st hoc thp.
- Chu ra v bn ra, bng thp khng g:
- - Bn ra nh bp
- - Loi khc
- Bn tm:
- - Bng gang, hoc cha c trng men:
- - - Bn tm hnh di
- - - Loi khc
- - Loi khc
- Loi khc, k c cc b phn:
- - Dng cho b x hoc b tiu git nc (loi c nh)
7323
10 00
7323
7323
7323
7323
7323
7323
7323
7323
7323
7323
7323
7323
7323
7323
73.24
91
91
91
91
92
93
93
93
93
94
99
99
99
99
7324
7324
7324
10
10 10
10 90
7324
7324
7324
7324
7324
7324
21
21
21
29
90
90
7324
90 30 - - B, l ng nc tiu v b i tiu loi c th di

chuyn c
- - Loi khc:
90 91 - - - B phn ca bn ra nh bp v bn tm
90 93 - - - B phn ca b x hoc b tiu git nc (loi c
nh)
7324
7324
10
20
90
00
10
20
90
00
10
20
90
10
90
00
10
284
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
21
19
19
19
17
17
17
21
19
17
21
21
21
21
19
19
19
19
17
17
17
17
21
21
21
21
19
19
19
19
17
17
17
17
14
14
14
13
13
13
11
11
11
24
24
22
22
20
20
24
24
24
22
22
22
20
20
20
24
22
20
24
22
20
24
24
22
22
20
20
M hng
M t hng ho
7324 90 99
73.25
7325 10
7325 10 20
- - - Loi khc
Cc sn phm c khc bng st hoc thp.
- Bng gang khng do:
- - Np cng, li che cng v khung ca np cng v
li che cng
- - Loi khc
- Loi khc:
- - Bi nghin v cc hng ho tng t dng cho my
nghin
- - Loi khc:
- - - Np cng, li che cng v khung ca np cng v
li che cng
- - - Loi khc
Cc sn phm khc bng st hoc thp.
- c rn hoc dp, nhng cha c gia cng
tip:
- - Bi nghin v cc hng ho tng t dng cho my
nghin
- - Loi khc
- Sn phm bng dy st hoc thp:
- - Lng nui gia cm v loi tng t
- - Loi khc
- Loi khc:
- - Bnh li tu thu
- - B kp bng thp khng g lp vi mng sng
cao su dng cho cc ng khng c u ni v ph kin
ghp ni bng gang
- - n Bunsen
- - Mng nga; mu, gai, inh mc lp trn giy
thc nga
- - Loi khc:
- - - Hp ng thuc l iu
- - - Loi khc
7325
10 90
7325
91 00
7325
7325
99
99 20
7325 99 90
73.26
7326
11 00
7326
7326
7326
7326
7326
7326
7326
19
20
20
20
90
90
90
7326
7326
90 60
90 70
7326
7326
90 91
90 99
00
50
90
10
30
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
24
22
20
14
13
11
14
13
11
14
13
11
14
13
11
14
13
11
14
13
11
14
13
11
14
0
13
0
11
0
5
14
5
13
5
11
0
14
0
13
0
11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Chng 74 - ng v cc sn phm bng ng

7401
7402
00 00 Sten ng; ng xi mng ho (ng kt ta).

00 00 ng cha tinh luyn; cc dng ng dng cho
in phn tinh luyn.
74.03
ng tinh luyn v hp kim ng cha gia cng.
- ng tinh luyn:
7403 11 00 - - Cc m v cc phn ca cc m
7403 12 00 - - Thanh ko dy
7403 13 00 - - Que
7403 19 00 - - Loi khc
285
M hng
7403
7403
7403
21 00
22 00
29 00
7404
7405
74.06
7406
7406
74.07
7407
7407
7407
00 00
00 00
10 00
20 00
10
10 30
10 40
7407 21 00
7407 29 00
74.08
7408
7408
11
11 10
7408
7408
11 90
19 00
7408
7408
21 00
22 00
7408 29 00
74.09
7409
7409
11 00
19 00
7409
7409
21 00
29 00
7409
7409
7409
31 00
39 00
40 00
7409
90 00
M t hng ho
- Hp kim ng:
- - Hp kim trn c s ng-km (ng thau)
- - Hp kim trn c s ng-thic (ng thanh)
- - Hp kim ng khc (tr cc loi hp kim ng ch
thuc nhm 74.05)
ng ph liu v mnh vn.
Hp kim ng ch.
Bt v vy ng.
- Bt khng c cu trc lp
- Bt c cu trc lp; vy ng
ng dng thanh, que v dng hnh.
- Bng ng tinh luyn:
- - Dng hnh
- - Dng thanh v que
- Bng hp kim ng:
- - Bng hp kim ng-km (ng thau)
- - Loi khc
Dy ng.
- Bng ng tinh luyn:
- - C kch thc mt ct ngang ti a trn 6 mm:
- - - C kch thc mt ct ngang ti a khng qu 14
mm
- - - Loi khc
- - Loi khc
- Bng hp kim ng:
- - Bng hp kim ng-km (ng thau)
- - Bng hp kim ng-niken (ng kn) hoc hp kim
ng-niken-km (bc-niken)
- - Loi khc
ng dng tm, l, di c chiu dy trn 0,15 mm.
- Bng ng tinh ch:
- - Dng cun
- - Loi khc
- Bng hp kim ng-km (ng thau):
- - Dng cun
- - Loi khc
- Bng hp kim ng-thic (ng thanh):
- - Dng cun
- - Loi khc
- Bng hp kim ng-niken (ng niken) hoc hp kim
- Bng hp kim ng khc
286
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
0
3
0
3
0
0
0
0
0
0
5
5
5
5
4
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
74.10
7410
7410
7410
7410
74.11
7411
7411
7411
7411
74.12
7412
7412
7412
7412
74.13
7413
7413
74.15
7415
7415
7415
7415
7415
7415
7415
7415
7415
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
ng l mng ( hoc cha p hoc bi trn giy,

ba, plastic hoc vt liu bi tng t), vi chiu dy
(khng k phn bi) khng qu 0,15 mm.
- Cha c bi:
11 00 - - Bng ng tinh luyn
12 00 - - Bng ng hp kim
- c bi:
21 00 - - Bng ng tinh luyn
22 00 - - Bng hp kim ng khc
Cc loi ng v ng dn bng ng.
10 00 - Bng ng tinh luyn
- Bng ng hp kim:
21 00 - - Bng hp kim ng-km (ng thau)
22 00 - - Bng hp kim ng-niken (ng kn) hoc hp kim
29 00 - - Loi khc
Cc loi ng ni ca ng hoc ng dn bng ng
(v d, khp ni i, ni khuu, mng sng).
10 00 - Bng ng tinh luyn
20
- Bng ng hp kim:
20 10 - - Bng hp kim ng-km (ng thau)
20 90 - - Loi khc
Dy bn tao, cp, dy tt v cc loi tng t, bng
ng, cha c cch in.
00 10 - C ng knh khng qu 28,28mm
00 90 - Loi khc
inh, inh bm, inh n (inh rp), ghim dp (tr
cc loi thuc nhm 83.05) v cc sn phm tng
t, bng ng hoc bng st, thp c u bt ng;
inh vt, bu lng, inh c, inh tn, cht my, ghim
kho, vng m (k c vng m l xo) v cc sn
phm tng t, bng ng.
10
- inh v inh bm, inh n, ghim dp v cc sn
phm tng t:
10 10 - - inh
10 20 - - Ghim dp
10 90 - - Loi khc
- Cc loi khc, cha c ren:
21 00 - - Vng m (k c vng m l xo)
29 00 - - Loi khc
- Loi khc c ren:
33
- - inh vt; bu lng v ai c:
33 10 - - - inh vt
33 20 - - - Bu lng v ai c
287
0
0
0
0
0
0
0
0
0
0
0
0
3
3
3
3
3
3
0
0
0
0
0
0
0
0
0
0
0
0
14
14
14
13
13
13
11
11
11
5
5
5
5
4
4
5
5
5
5
4
4
M hng
M t hng ho
7415 39 00 - - Loi khc

74.18
B n, nh bp hoc gia dng khc v cc
b phn ri ca chng, bng ng; ming c ni v
c ra hoc nh bng, bao tay v cc loi tng
t, bng ng; trang b trong nh v sinh v cc
b phn ri ca chng, bng ng.
7418 10
- B n, nh bp hoc cc gia dng khc v
cc b phn ri ca chng; ming c ni v c ra
hoc nh bng, bao tay v cc loi tng t:
7418 10 10 - - Ming c ni v c ra hoc nh bng, bao tay v
cc loi tng t
7418 10 30 - - Thit b nu hoc un nng dng trong gia nh,
khng dng in v cc b phn ca cc sn phm ny
7418 10 90 - - Loi khc
7418 20 00 - trang b trong nh v sinh v cc b phn ri ca
chng
74.19
Cc sn phm khc bng ng.
7419 10 00 - Xch v cc b phn ri ca xch
- Loi khc:
7419 91 00 - - c c, c khun, rp hoc rn nhng khng
c gia cng thm
7419 99
- - Loi khc:
- - - Tm an (k c ai lin), phn v li, bng dy
ng; sn phm dng li bng ng c to hnh
bng phng php t dp v ko dn thnh li
(expanded metal):
7419 99 31 - - - - Dng cho my mc
7419 99 39 - - - - Loi khc
7419 99 40 - - - L xo
7419 99 50 - - - Hp ng thuc l iu
7419 99 60 - - - Thit b nu hoc un nng, tr loi dng trong gia
nh, v cc b phn ca cc sn phm ny
7419 99 70 - - - Cc vt dng c thit k ring s dng trong
nghi l tn gio
7419 99 90 - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
19
17
21
28
19
25
17
23
0
0
0
5
5
0
0
0
5
5
0
0
0
5
5
0
0
0
0
0
0
Chng 75 - Niken v cc sn phm bng niken

75.01
Niken sten, oxit niken thiu kt v cc sn phm

trung gian khc ca qu trnh luyn niken.
7501 10 00 - Niken sten
7501 20 00 - Oxit niken thiu kt v cc sn phm trung gian khc
ca qu trnh luyn niken
75.02
Niken cha gia cng.
7502 10 00 - Niken, khng hp kim
288
M hng
M t hng ho
7502 20 00 - Hp kim niken

7503 00 00 Niken ph liu v mnh vn.
7504 00 00 Bt v vy niken.
75.05
Niken dng thanh, que, hnh v dy.
- Thanh, que v hnh:
7505 11 00 - - Bng niken, khng hp kim
7505 12 00 - - Bng hp kim niken
- Dy:
75.06
Niken dng tm, l, di v l mng.
7506 10 00 - Bng niken, khng hp kim
7506 20 00 - Bng hp kim niken
75.07
Cc loi ng, ng dn v cc ph kin ca ng ni
hoc ng dn bng niken (v d, khp ni, khuu,
mng sng).
- ng v ng dn:
7507 20 00 - Ph kin ca ng v ng dn
75.08
Sn phm khc bng niken.
7508 10 00 - Tm an, phn v li, bng dy niken
7508 90
- Loi khc:
7508 90 30 - - Bulng v ai c
7508 90 40 - - Cc sn phm khc dng trong xy dng
7508 90 50 - - Cc sn phm m in cc dng, bao gm c cc
sn phm sn xut bng phng php in phn
7508 90 90 - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
5
5
5
4
Chng 76 - Nhm v cc sn phm bng nhm

76.01
7601
7601
7602
76.03
7603
7603
76.04
7604
7604
7604
10
10 10
10 90
7604
21
10 00
20 00
00 00
10 00
20 00
Nhm cha gia cng.

- Nhm, khng hp kim
- Nhm hp kim
Nhm ph liu v mnh vn.
Bt v vy nhm.
- Bt khng c cu trc vy
- Bt c cu trc vy; vy nhm
Nhm dng thanh, que v hnh.
- Bng nhm, khng hp kim:
- - Dng thanh v que
- - Loi khc
- Bng nhm hp kim:
- - Dng hnh rng:
289
M hng
M t hng ho
7604
21 10 - - - Dn ng dng lm dn lnh ca my iu ho
khng kh cho xe c ng c
7604 21 90 - - - Loi khc
7604 29
- - Loi khc:
7604 29 10 - - - Dng thanh v que c p n
7604 29 30 - - - Dng hnh ch Y dng cho cc cp zp (cp bng
ghim), dng cun
7604 29 90 - - - Loi khc
76.05
Dy nhm.
- Bng nhm, khng hp kim:
7605 11 00 - - Kch thc mt ct ngang ln nht trn 7 mm
7605 19
- - Loi khc:
7605 19 10 - - - ng knh khng qu 0,0508 mm
7605 19 90 - - - Loi khc
- Bng nhm hp kim:
7605 21 00 - - Kch thc mt ct ngang ln nht trn 7 mm
7605 29 00 - - Loi khc
76.06
Nhm dng tm, l v di, chiu dy trn 0,2 mm.
- Hnh ch nht (k c hnh vung):
11
- - Bng nhm, khng hp kim:
11 10 - - - c dt phng hoc to hnh bng phng php
cn hay p nhng cha x l b mt
7606 11 90 - - - Loi khc
7606 12
- - Bng nhm hp kim:
7606 12 10 - - - lm lon k c lm phn np v lm phn
mc m np lon, dng cun
7606 12 20 - - - bn nhm, cha nhy, dng trong cng ngh in
- - - Dng l:
7606 12 31 - - - - Bng nhm hp kim 5082 hoc 5182, chiu rng
trn 1m, dng cun
7606 12 39 - - - - Loi khc
7606 12 90 - - - Loi khc
- Loi khc:
7606 91 00 - - Bng nhm, khng hp kim
7606 92 00 - - Bng nhm hp kim
76.07
Nhm l mng ( hoc cha p hoc bi trn giy,
ba, plastic hoc vt liu bi tng t) c chiu dy
(tr phn bi) khng qu 0,2 mm.
- Cha c bi:
7607 11 00 - - c cn nhng cha gia cng thm
7607 19 00 - - Loi khc
7607 20 00 - bi
76.08
Cc loi ng v ng dn bng nhm.
7608 10 00 - Bng nhm, khng hp kim
7606
7606
290
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
4
5
5
5
5
4
4
3
3
3
3
3
3
3
0
3
0
3
0
3
3
3
3
3
3
0
0
3
0
0
3
0
0
3
M hng
M t hng ho
7608
7609
20 00 - Bng hp kim nhm

00 00 Cc ph kin ca ng ni hoc ng dn (v d, khp
ni i, khuu, mng sng) bng nhm.
76.10
Cc kt cu bng nhm (tr nh lp ghp thuc
nhm 94.06) v cc b phn ri ca cu kin (v d,
cu v nhp cu, thp, ct li, mi nh, khung mi,
ca ra vo v ca s v cc loi khung ca v
ngng ca ra vo, ca chp, lan can, ct tr v cc
loi ct) bng nhm; tm, thanh, dng hnh, ng v
cc loi tng t bng nhm, c gia cng
s dng lm kt cu.
7610 10 00 - Ca ra vo, ca s v cc loi khung ca v ngng
ca ra vo
7610 90
- Loi khc:
7610 90 20 - - Mi phao trong v mi phao ngoi dng cho b cha
xng du
7610 90 90 - - Loi khc
7611 00 00 Cc loi b cha nc, kt, bnh cha v cc loi
tng t, dng cha cc loi vt liu (tr ga nn
hoc ga lng), c dung tch trn 300 lt, bng nhm,
hoc cha lt hoc cch nhit, nhng cha lp
ghp vi thit b c kh hoc thit b nhit.
76.12
Thng phuy, thng hnh trng, lon, hp v cc loi

cha tng t (k c cc loi thng cha hnh
ng cng hoc c th xp li c), cha mi loi
vt liu (tr ga nn hoc ga lng), dung tch khng
qu 300 lt, hoc cha lt hoc cch nhit, nhng
cha lp ghp vi thit b c kh hoc thit b nhit.
7612
7612
7612
10 00 - Thng cha hnh ng c th xp li c

90
- Loi khc:
90 10 - - cha c c lin ph hp dng ng sa
ti
90 90 - - Loi khc
00 00 Cc loi thng cha ga nn hoc ga lng bng nhm.
7612
7613
76.14
7614
7614
7614
7614
Dy bn tao, cp, bng tt v cc loi tng t,

bng nhm, cha cch in.
10
- C li thp:
- - Cp:
10 11 - - - C ng knh khng qu 25,3 mm
10 12 - - - C ng knh trn 25,3 mm nhng khng qu
28,28 mm
10 19 - - - Loi khc
291
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
10
1
5
1
5
1
5
14
13
11
14
13
11
14
0
13
0
11
0
14
8
13
7
11
5
M hng
M t hng ho
7614
7614
10 90 - - Loi khc
90
- Loi khc:
- - Cp:
7614 90 11 - - - C ng knh khng qu 25,3 mm
7614 90 12 - - - C ng knh trn 25,3 mm nhng khng qu
28,28 mm
7614 90 19 - - - Loi khc
7614 90 90 - - Loi khc
76.15
B n, nh bp hoc cc loi gia dng khc
v cc b phn ca chng, bng nhm; ming dng
c ni v c ra hoc nh bng, bao tay v cc
loi tng t bng nhm; trang b trong nh v
sinh v ph tng ca n, bng nhm.
7615
10
7615
10 10
7615
7615
7615
10 90
20
20 20
7615 20 90
76.16
7616 10
7616
7616
7616
10 10
10 20
10 90
7616
7616
7616
91 00
99
99 20
7616
99 30
7616
99 40
7616
99 60
7616
7616
99 91
99 92
- B n, nh bp hoc cc loi gia dng khc

v cc b phn ca chng; ming dng c ni v c
ra hoc nh bng, bao tay v tng t:
- - Ming dng c ni v c ra hoc nh bng,
bao tay v loi tng t
- - Loi khc
- trang b trong nh v sinh v b phn ca chng:
- - B, l ng nc tiu v chu ng nc tiu trong
phng
- - Loi khc
Cc sn phm khc bng nhm.
- inh, inh bm, ghim dp (tr cc loi thuc nhm
83.05), inh c, bu lng, ai c, mc c vt, inh tn,
cht my, ghim kha, vng m v cc sn phm
tng t:
- - inh
- - Ghim dp v inh mc; bulng v ai c
- - Loi khc
- Loi khc:
- - Tm an, phn, li v li ro, bng dy nhm
- - Loi khc:
- - - Nhm bt u ng loi ph hp dng sn xut
bt ch
- - - ng xng, hnh trn, kch thc chiu dy trn
1/10 ng knh
- - - ng ch, li sut, gung quay t v sn phm
tng t dng cho si dt
- - - ng v cc loi ph hp dng thu nha m
- - - Loi khc:
- - - - Hp ng thuc l iu; mnh
- - - - Nhm c ko v dt thnh mt li
292
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
8
13
7
11
5
5
5
5
5
4
5
21
19
17
21
19
17
21
19
17
21
19
17
14
14
14
13
13
13
11
11
11
14
13
11
14
13
11
14
13
11
14
13
11
14
13
11
14
14
13
13
11
11
M hng
7616
M t hng ho
99 99 - - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Chng 78 - Ch v cc sn phm bng ch

78.01
Ch cha gia cng.
7801 10 00 - Ch tinh luyn
- Loi khc:
7801 91 00 - - C hm lng antimon tnh theo trng lng theo
Bng cc nguyn t khc trong ch gii phn nhm
chng ny
7801 99 00 - - Loi khc
7802 00 00 Ch ph liu v mnh vn.
78.04
Ch dng tm, l, di v l mng; bt v vy ch.
- Ch dng tm, l, di v l mng:
7804 11 00 - - L, di v l mng c chiu dy (tr phn bi)
khng qu 0,2 mm
7804 19 00 - - Loi khc
7804 20 00 - Bt v vy ch
78.06
Cc sn phm khc bng ch.
7806 00 20 - Thanh, que, dng hnh v dy
7806 00 30 - Cc loi ng, ng dn v ph kin ca ng hoc ng
dn (v d, khp ni i, ng ni cong, mng sng)
7806 00 90 - Loi khc
Chng 79 - Km v cc sn phm bng km
79.01
7901
11 00
7901
12 00
7901
7902
79.03
7903
7903
7904
79.05
7905
7905
79.07
7907
20 00
00 00
10 00
90 00
00 00
00 30
00 90
00 30
Km cha gia cng.

- Km, khng hp kim:
- - C hm lng km t 99,99% tr ln tnh theo trng
lng
- - C hm lng km di 99,99% tnh theo trng
lng
- Km hp kim
Km ph liu v mnh vn.
Bt, bi v vy km.
- Bi km
- Loi khc
Km dng thanh, que, hnh v dy.
Km dng tm, l, di v l mng.
- Dng l c chiu dy khng qu 0,25 mm
- Loi khc
Cc sn phm khc bng km.
- ng mng, mi nh, khung ca s ca mi nh v cc
cu kin xy dng khc
293
M hng
7907
7907
7907
7907
M t hng ho
00 40 - Cc loi ng, ng dn v ph kin ca ng hoc ng

dn (v d, khp ni i, ng ni cong, mng sng)
- Loi khc:
00 91 - - Hp ng thuc l iu; gt tn thuc l
00 92 - - Cc sn phm gia dng khc
00 99 - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
4
4
4
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
14
14
14
13
13
13
11
11
11
0
0
0
0
0
0
Chng 80 - Thic v cc sn phm bng thic

80.01
8001
8001
8002
80.03
8003
8003
80.07
8007
8007
8007
8007
8007
8007
Thic cha gia cng.

10 00 - Thic, khng hp kim
20 00 - Hp kim thic
00 00 Ph liu v mnh vn thic.
Thic dng thanh, que, dng hnh v dy.
00 10 - Thanh hn
00 90 - Loi khc
Cc sn phm khc bng thic.
00 20 - Dng tm, l v di, c chiu dy trn 0,2 mm
00 30 - L mng ( hoc cha in hoc bi trn giy, ba,
plastic hoc vt liu bi tng t), c chiu dy (tr
phn bi) khng qu 0,2 mm; dng bt v vy
00 40 - Cc loi ng, ng dn v ph kin ca ng hoc ng
dn (v d, khp ni ng, ng ni cong, mng sng)
- Loi khc:
00 91 - - Hp ng thuc l iu; gt tn thuc l
00 92 - - Cc sn phm gia dng khc
00 99 - - Loi khc
Chng 81 - Kim loi c bn khc; gm kim loi;
cc sn phm ca chng
81.01
8101
10 00
8101
94 00
8101
8101
8101
8101
96 00
97 00
99
99 10
8101 99 90
81.02
Vonfram v cc sn phm lm t vonfram, k c

ph liu v mnh vn.
- Bt
- Loi khc:
- - Vonfram cha gia cng, k c thanh v que thu
c t qu trnh thiu kt
- - Dy
- - Ph liu v mnh vn
- - Loi khc:
- - - Thanh v que, tr cc loi thu c t qu trnh
thiu kt; tm, l, di v l mng
- - - Loi khc
Molypen v cc sn phm lm t molypen, k c
ph liu v mnh vn.
294
M hng
8102
8102
8102
8102
8102
8102
81.03
8103
8103
8103
81.04
8104
8104
8104
8104
8104
81.05
8105
8105
8105
8105
8105
81.06
8106
8106
81.07
8107
8107
8107
81.08
M t hng ho
10 00 - Bt
- Loi khc:
94 00 - - Molypen cha gia cng, k c thanh v que thu
c t qu trnh thiu kt
95 00 - - Thanh v que, tr cc loi thu c t qu trnh
thiu kt, dng hnh, tm, l, di v l mng
96 00 - - Dy
97 00 - - Ph liu v mnh vn
99 00 - - Loi khc
Tantan v cc sn phm lm t tantan, k c ph
liu v mnh vn.
20 00 - Tantan cha gia cng, k c thanh v que thu c t
qu trnh thiu kt; bt
30 00 - Ph liu v mnh vn
90 00 - Loi khc
Magie v cc sn phm ca magie, k c ph liu v
mnh vn.
- Magie cha gia cng:
11 00 - - C cha hm lng magie t nht 99,8% tnh theo
trng lng
19 00 - - Loi khc
30 00 - Mt gia, phoi tin v ht, c phn loi theo
cng kch c; bt
90 00 - Loi khc
Coban sten v cc sn phm trung gian khc t
luyn coban; coban v cc sn phm bng coban, k
c ph liu v mnh vn.
20
- Coban sten v cc sn phm trung gian khc t luyn
coban; coban cha gia cng; bt:
20 10 - - Coban cha gia cng
20 90 - - Loi khc
90 00 - Loi khc
Bismut v cc sn phm lm t bismut, k c ph
liu v mnh vn.
00 10 - Bismut cha gia cng; ph liu v mnh vn; bt
00 90 - Loi khc
Caimi v cc sn phm lm t caimi, k c ph
liu v mnh vn.
20 00 - Caimi cha gia cng; bt
90 00 - Loi khc
Titan v cc sn phm lm t titan, k c ph liu
v mnh vn.
295
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
8108 20 00 - Titan cha gia cng; bt

8108 30 00 - Ph liu v mnh vn
8108 90 00 - Loi khc
81.09
Zircon v cc sn phm lm t zircon, k c ph
liu v mnh vn.
8109 20 00 - Zircon cha gia cng; bt
8109 30 00 - Ph liu v mnh vn
8109 90 00 - Loi khc
81.10
Antimon v cc sn phm lm t antimon, k c
ph liu v mnh vn.
8110 10 00 - Antimon cha gia cng; bt
8110 20 00 - Ph liu v mnh vn
8110 90 00 - Loi khc
8111 00 00 Mangan v cc sn phm lm t mangan, k c ph
liu v mnh vn.
81.12
Beryli, crom, germani, vanadi, gali, hafini, indi,
niobi (columbi), reni, tali, v cc sn phm t cc
kim loi ny, k c ph liu v mnh vn.
- Beryli:
8112 12 00 - - Cha gia cng; bt
8112 13 00 - - Ph liu v mnh vn
8112 19 00 - - Loi khc
- Crom:
8112 21 00 - - Cha gia cng; bt
8112 22 00 - - Ph liu v mnh vn
8112 29 00 - - Loi khc
- Tali:
8112 51 00 - - Cha gia cng; bt
8112 52 00 - - Ph liu v mnh vn
8112 59 00 - - Loi khc
- Loi khc:
8112 92 00 - - Cha gia cng; ph liu v mnh vn; bt
8112 99 00 - - Loi khc
8113 00 00 Gm kim loi v cc sn phm lm t gm kim loi,
k c ph liu v mnh vn.
Chng 82 - Dng c, ngh, dao, ko v b n
lm t kim loi c bn; cc b phn ca chng lm
t kim loi c bn
296
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
82.01
8201
8201
8201
8201
8201
10
30
30
30
40
8201
50 00
8201
60 00
8201
90 00
82.02
00
10
90
00
Dng c cm tay, gm: mai, xng, cuc chim, cuc,

dng c xi v lm ti t, cha v co; ru, cu
lim v cc dng c tng t dng ct cht; ko
ct cy v ko ta cy cc loi; hi, lim, dao ct c,
ko ta xn hng ro, ci nm g v cc dng c
khc dng trong nng nghip, lm vn hoc trong
lm nghip.
- Mai v xng
- Cuc chim, cuc, dng c xi v co t:
- - Dng c xi v co t
- - Loi khc
- Ru, cu lim v cc dng c tng t dng ct
cht
- Ko ta cy v ko ct ta tng t loi s dng mt
tay ca ngi lm vn v ko ta loi ln (k c
ko xn lng gia cm)
- Ko ta xn hng ro, ko ta xn s dng hai tay v
cc dng c tng t loi s dng hai tay
- Dng c cm tay khc thuc loi s dng trong nng
nghip, lm vn hoc lm nghip
Ca tay; li ca cc loi (k c cc loi li rch,
li kha rng ca hoc li ca khng rng).
8202
8202
8202
8202
10 00 - Ca tay
20
- Li ca vng:
20 10 - - Li ca vng dng cun
20 90 - - Loi khc
- Li ca a (k c cc loi li ca rch hoc
kha):
8202 31
- - C b phn vn hnh lm bng thp:
8202 31 10 - - - Li ca lng
8202 31 90 - - - Loi khc
8202 39 00 - - Loi khc, k c cc b phn
8202 40 00 - Li ca xch
- Li ca khc:
8202 91 00 - - Li ca thng, gia cng kim loi
8202 99
- - Loi khc:
8202 99 10 - - - Li ca thng
8202 99 90 - - - Loi khc
82.03
Gia, no, km (k c km ct), panh, nhp, li ct
kim loi, dng c ct ng, xn bu lng, khoan v cc
dng c cm tay tng t.
8203 10 00 - Gia, no v cc dng c tng t
8203 20 00 - Km (k c km ct), panh, nhp v dng c tng t
8203 30 00 - Li ct kim loi v dng c tng t
297
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
14
14
14
13
13
13
11
11
11
14
13
11
14
13
11
14
13
11
14
13
11
5
5
5
5
4
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
14
14
5
13
13
5
11
11
5
M hng
M t hng ho
8203
40 00 - Dng c ct ng, xn bu lng, khoan v cc dng c

cm tay tng t
82.04
C l v thanh vn c (bu lng) v ai c loi vn
bng tay (k c c l nh lc nhng tr thanh vn
tar); u c l c th thay i c, c hoc khng
c tay vn.
- C l v thanh vn c (bu lng) v ai c, loi vn
bng tay:
8204 11 00 - - Khng iu chnh c
8204 12 00 - - iu chnh c
8204 20 00 - u c l c th thay i, c hoc khng c tay vn
82.05
Dng c cm tay (k c u nm kim cng ct
knh), cha c ghi hay chi tit ni khc; n x;
m cp, bn cp v cc ngh tng t, tr cc
loi ph kin v cc b phn ph tr ca my cng
c; e; b b rn xch tay; bn mi quay hot ng
bng tay hoc chn.
8205 10 00 - Dng c khoan, ren hoc ta r
8205 20 00 - Ba v ba t
8205 30 00 - Bo, c, c mng v dng c ct tng t cho vic
ch bin g
8205 40 00 - Tuc n vt
- Dng c cm tay khc (k c u nm kim cng
ct knh):
8205 51
- - Dng c dng trong gia nh:
8205 51 10 - - - Bn l phng
8205 51 90 - - - Loi khc
8205 59 00 - - Loi khc
8205 60 00 - n hn
8205 70 00 - M cp, bn cp v cc ngh tng t
8205 90 00 - Loi khc, bao gm b dng c ca hai phn nhm
tr ln thuc nhm ny
8206 00 00 B dng c t hai nhm tr ln thuc cc nhm t
82.02 n 82.05, ng b bn l.
82.07
Cc dng c cm tay c th thay i c, c hoc
khng c tr lc, hoc dng cho my cng c (v d,
p, dp, c l, ta r, ren, khoan, chut, phay,
cn, tin hay bt, ng vt), k c khun ko ko
hoc p n kim loi, v cc loi dng c khoan
hoc khoan t.
- Dng c khoan hay khoan t:
8207 13 00 - - C b phn lm vic bng gm kim loi
8207 19 00 - - Loi khc, k c b phn
8207 20 00 - Khun dng ko hoc p n kim loi
8207 30 00 - Dng c p, dp hoc c l
298
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
17
17
17
16
16
16
14
14
14
5
17
14
5
16
13
5
14
11
17
16
14
17
17
14
17
17
17
16
16
13
16
16
16
14
14
11
14
14
14
17
16
14
0
0
0
0
0
0
0
0
0
0
0
0
M hng
8207
8207
8207
8207
8207
8207
82.08
40
50
60
70
80
90
M t hng ho
00
00
00
00
00
00
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
- Dng c tar hoc ren

- Dng c khoan, tr cc loi khoan
- Dng c doa hoc chut
- Dng c cn
- Dng c tin
- Cc loi dng c khc c th thay i c
Dao v li ct, dng cho my hoc dng c c kh.
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
10 00 - gia cng kim loi

20 00 - ch bin g
30 00 - Dng cho dng c nh bp hoc cho my dng trong
cng nghip thc phm
8208 40 00 - Dng cho my nng nghip, lm vn hoc lm
nghip
8208 90 00 - Loi khc
8209 00 00 Chi tit hnh a, thanh c nh, mi chp v cc chi
tit tng t cho dng c, cha lp rp, lm bng
gm kim loi.
8210 00 00 dng c kh cm tay, nng 10 kg tr xung,
dng ch bin, pha ch hoc phc v vic lm
n hoc ung.
82.11
Dao c li ct, c hoc khng c rng ca (k c
dao ta), tr loi dao thuc nhm 82.08, v li ca
n.
8211 10 00 - B sn phm t hp
- Loi khc:
8211 91 00 - - Dao n c li c nh
8211 92
- - Dao khc c li c nh:
8211 92 50 - - - Loi ph hp dng trong nng nghip, lm vn
hoc lm nghip
8211 92 90 - - - Loi khc
8211 93
- - Dao khc, tr loi c li c nh:
8211 93 20 - - - Dng trong nng nghip, lm vn hoc lm
nghip
8211 93 90 - - - Loi khc
8211 94
- - Li dao:
8211 94 10 - - - Loi ph hp dng trong nng nghip, lm vn
hoc lm nghip
8211 94 90 - - - Loi khc
8211 95 00 - - Cn dao bng kim loi c bn
82.12
Dao co v li dao co (k c li dao co cha
hon thin dng di).
8212 10 00 - Dao co
8212 20
- Li dao co an ton, k c li dao co cha hon
thin dng di:
0
0
14
0
0
13
0
0
11
0
0
0
0
0
0
14
13
11
3
3
3
3
3
3
21
19
17
8208
8208
8208
299
M hng
8212
8212
8212
8213
20
20
90
00
M t hng ho
10
90
00
00
82.14
8214
10 00
8214
20 00
8214 90 00
82.15
8215
10 00
8215
20 00
8215
8215
91 00
99 00
- - Li dao co kp
- - Loi khc
- Cc b phn khc
Ko, ko th may v cc loi tng t, v li ca
chng.
dao ko khc (v d, tng ct tc, dao pha
dng cho ca hng tht hoc lm bp, dao bu v
dao bm, dao rc giy); b v dng c ct sa
mng tay hoc mng chn (k c da mng).
- Dao rc giy, m th, dao co giy, vt bt ch v
li ca cc loi dao
- B v dng c ct sa mng tay hoc mng chn
(k c da mng)
- Loi khc
Tha, da, mui, tha ht kem, ht bt, xc bnh,
dao n c, dao ct b, kp gp ng v cc loi
dng nh bp hoc b n tng t.
- B sn phm c t nht mt th c m kim loi
qu
- B sn phm t hp khc
- Loi khc:
- - c m kim loi qu
- - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
21
21
19
19
19
19
17
17
17
17
21
19
17
21
19
17
21
19
17
21
19
17
21
19
17
21
21
19
19
17
17
21
21
21
19
19
19
17
17
17
0
0
21
30
21
0
0
19
30
19
0
0
17
30
17
Chng 83 - Hng tp ho lm t kim loi c bn

83.01
8301
8301
8301
8301
8301
8301
8301
8301
8301
Kha mc v kho (loi m bng cha, s hoc

in), bng kim loi c bn; cht mc v khung c
cht mc, i cng kho, bng kim loi c bn;
cha ca cc loi kha trn, bng kim loi c bn.
10
20
30
40
40
40
50
60
70
00 - Kha mc
00 - kho thuc loi s dng cho xe c ng c
00 - kho thuc loi s dng cho dng trong nh
- Kha loi khc:
10 - - Cng, xch tay
90 - - Loi khc
00 - Cht mc v khung c cht mc, i cng vi kha
00 - B phn
00 - Cha ri
300
M hng
83.02
8302
8302
8302
8302
8302
8302
8302
8302
8302
8302
8302
8302
8302
8302
8302
8302
8302
8302
8302
8302
8303
83.04
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Gi, khung, ph kin v cc sn phm tng t

bng kim loi c bn dng cho c trong nh,
cho ca ra vo, cu thang, ca s, mnh che, khung
v xe, yn cng, rng, hm v cc loi tng t;
gi m, mc m, chn gi v cc loi gi c
nh tng t; bnh xe c gi bng kim loi c
bn; c cu ng ca t ng bng kim loi c bn.
10 00 - Bn l (Hinges)
20
- Bnh xe y loi nh:
20 10 - - Loi c ng knh (bao gm c lp) trn 100 mm
nhng khng qu 250 mm
20 90 - - Loi khc
30
- Gi, khung, ph kin v cc sn phm tng t khc
dng cho xe c ng c:
30 10 - - Bn l mc kha (Hasps)
30 90 - - Loi khc
- Gi, khung, ph kin v cc sn phm tng t khc:
41
- - Dng cho xy dng:
- - - Bn l v inh kp dng cho ca ra vo; mc v
mt ci kha; cht ca:
41 31 - - - - Bn l mc kha
41 39 - - - - Loi khc
41 90 - - - Loi khc
42
- - Loi khc, dng cho c trong nh:
42 20 - - - Bn l mc kha
42 90 - - - Loi khc
49
- - Loi khc:
49 10 - - - Dng cho yn cng
- - - Loi khc:
49 91 - - - - Bn l mc kha
49 99 - - - - Loi khc
50 00 - Gi m, mc m, chn gi v cc loi gi c
nh tng t
60 00 - C cu ng ca t ng
00 00 Kt an ton c bc thp hoc gia c, kt bc
v ca bc thp v kt an ton c kho dng
cho phng bc thp, hm tin hay t ng chng
t ti liu v cc loi tng t, bng kim loi c bn.
T ng h s, t ng b phiu th mc, khay
giy t, gi kp giy, khay bt, gi con du
vn phng v cc loi dng vn phng hoc cc
thit b bn tng t, bng kim loi c bn, tr
c vn phng thuc nhm 94.03.
301
21
19
17
21
19
17
21
19
17
30
30
30
30
30
30
21
21
21
19
19
19
17
17
17
21
21
19
19
17
17
21
19
17
21
21
21
19
19
19
17
17
17
21
21
19
19
17
17
M hng
M t hng ho
8304
00 10 - T ng ti liu h s v t ng b phiu th mc
- Loi khc:
8304 00 91 - - Bng nhm
8304 00 99 - - Loi khc
83.05
Cc chi tit ghp ni dng cho cp gi ba ri hoc
h s ti liu ri, ci kp th, th, kp giy, kp
phiu mc lc v cc vt phm vn phng tng t,
bng kim loi c bn; ghim dp dng bng (v d,
dng cho vn phng, dng cho cng ngh lm m,
ng gi), bng kim loi c bn.
8305
10
8305
8305
8305
8305
8305
8305
8305
8305
8305
83.06
10
10
20
20
20
20
90
90
90
8306
8306
8306
8306
10
10 10
10 20
10 90
8306
8306
8306
8306
8306
8306
8306
21
29
29
29
29
29
30
8306
30 10
8306
30 91
8306
30 99
10
90
10
20
90
10
90
00
10
20
30
90
- Cc chi tit ghp ni dng cho cp gi t ri hoc h

s ti liu ri:
- - Dng cho ba gy xon
- - Loi khc
- Ghim dp dng bng:
- - Loi s dng cho vn phng
- - Loi khc, bng st hoc thp
- - Loi khc
- Loi khc, k c ph tng:
- - Kp giy
- - Loi khc
Chung, chung a v cc loi tng t, khng
dng in, bng kim loi c bn; tng nh v
trang tr khc, bng kim loi c bn; khung nh,
khung tranh hay cc loi khung tng t, bng kim
loi c bn; gng bng kim loi c bn.
- Chung, chung a v cc loi tng t:
- - Dng cho xe p chn
- - Loi khc, bng ng
- - Loi khc
- Tng nh v trang tr khc:
- - c m bng kim loi qu
- - Loi khc:
- - - Bng ng hoc ch
- - - Bng niken
- - - Bng nhm
- - - Loi khc
- Khung nh, khung tranh v cc loi khung tng t;
gng:
- - Bng ng
- - Loi khc:
- - - Gng kim loi phn chiu hnh nh giao thng
t ti cc giao l hoc cc gc ng
- - - Loi khc
302
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
21
19
19
19
17
17
17
21
21
19
19
17
17
21
21
21
19
19
19
17
17
17
21
19
17
21
21
21
21
19
19
19
19
17
17
17
17
21
19
17
21
19
17
21
19
17
M hng
M t hng ho
83.07
8307 10 00
8307 90 00
83.08
8308
8308
8308
8308
8308
83.09
10
20
90
90
90
8309
8309
8309
8309
8309
8309
10
90
90
90
90
90
8309
8309
90 81
90 89
8309
8309
8310
90 91
90 99
00 00
83.11
00
00
10
90
00
10
20
60
70
ng d un bng kim loi c bn, c hoc khng c

ph kin.
- Bng st hoc thp
- Bng kim loi c bn khc
Mc ci, kha mc ci, kha tht lng, ci tht
lng, kha c cht, mt ci kha, l xu dy v cc
loi tng t, bng kim loi c bn, dng cho qun
o, giy dp, tng bt, ti xch tay, hng du lch
hoc cc sn phm hon thin khc; inh tn hnh
ng hoc inh tn c chn xe, bng kim loi c
bn; ht trang tr v trang kim, bng kim loi c
bn.
- Kha c cht, mt ci kha, l xu dy
- inh tn hnh ng hoc inh tn c chn xe
- Loi khc, k c b phn:
- - Ht trang tr ca chui ht
- - Loi khc
Nt chai l, nt bt v np y (k c nt, np hnh
vng min, nt xoy v nt mt chiu), bao thic
bt nt chai, nt thng c ren, tm y l thot ca
thng, dng c nim phong v b phn ng gi
khc, bng kim loi c bn.
- Nt hnh vng min
- Loi khc:
- - Bao thic bt nt chai
- - Np hp (lon) nhm
- - Np bnh phun xt, bng thic
- - Np hp khc
- - Loi khc, bng nhm:
- - - Nt chai v nt xoy
- - - Loi khc
- - Loi khc:
- - - Nt chai v nt xoy
- - - Loi khc
Bin ch dn, ghi tn, ghi a ch v cc loi bin bo
tng t, ch s, ch v cc loi biu tng khc,
bng kim loi c bn, tr cc loi thuc nhm 94.05.
Dy, que, ng, tm, cc in v cc sn phm tng
t, bng kim loi c bn hoc cacbua kim loi, c
bc, ph hoc c li bng cht d chy, loi dng
hn x, hn hi, hn in hoc bng cch ngng t
kim loi hoc cacbua kim loi; dy v thanh, c
kt t bng bt kim loi c bn, s dng trong phun
kim loi.
303
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
30
14
30
13
30
11
21
21
19
19
17
17
8
8
8
8
7
7
7
7
5
5
5
5
8
8
7
7
5
5
8
8
5
7
7
5
5
5
4
M hng
8311
8311
8311
8311
8311
8311
8311
8311
M t hng ho
10 00 - in cc bng kim loi c bn, c ph cht tr

dung , hn h quang in
20
- Dy hn bng kim loi c bn, c li l cht tr dung,
dng hn h quang in:
20 20 - - Dy hn bng thp hp kim, c li l cht tr dung
cha hm lng carbon t 4,5% tr ln v hm lng
crm t 20% tr ln
20 90 - - Loi khc
30
- Dng que hn c ph, bc v dy hn c li, bng
kim loi c bn, dng hn chy, hn hi hoc hn
bng ngn la:
30 20 - - Dy hn bng thp hp kim, c li l cht tr dung
cha hm lng carbon t 4,5% tr ln v hm lng
crm t 20% tr ln
30 90 - - Loi khc
90 00 - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
19
17
21
19
17
21
19
17
21
21
19
19
17
17
0
0
0
0
0
0
0
0
0
0
0
0
3
3
3
3
3
3
Chng 84 - L phn ng ht nhn, ni hi, my v

thit b c kh; cc b phn ca chng
84.01
L phn ng ht nhn; cc b phn cha nhin liu

(cartridges), khng b bc x, dng cho cc l phn
ng ht nhn; my v thit b tch cht ng v.
8401
8401
10 00 - L phn ng ht nhn
20 00 - My v thit b tch cht ng v, v b phn ca
chng
30 00 - B phn cha nhin liu (cartridges), khng b bc x
8401
8401 40 00 - Cc b phn ca l phn ng ht nhn

84.02
Ni hi to ra hi nc hoc to ra hi khc (tr
cc ni hi un nng nc trung tm c kh nng
sn xut ra hi vi p sut thp); ni hi nc qu
nhit.
- Ni hi to ra hi nc hoc to ra hi khc:
8402 11
- - Ni hi dng ng nc vi cng sut hi nc trn
45 tn/gi:
8402 11 10 - - - Hot ng bng in
8402 11 20 - - - Khng hot ng bng in
8402 12
- - Ni hi dng ng nc vi cng sut hi nc
khng qu 45 tn/gi:
- - - Hot ng bng in:
8402 12 11 - - - - Ni hi vi cng sut hi nc trn 15 tn/gi
8402 12 19 - - - - Loi khc
- - - Khng hot ng bng in:
304
M hng
M t hng ho
8402
8402
8402
12 21 - - - - Ni hi vi cng sut hi nc trn 15 tn/gi

12 29 - - - - Loi khc
19
- - Ni hi to ra hi khc, k c loi ni hi kiu lai
ghp:
8402 19 19 - - - - Loi khc
8402 19 29 - - - - Loi khc
8402 20
- Ni hi nc qu nhit:
8402 20 10 - - Hot ng bng in
8402 20 20 - - Khng hot ng bng in
8402 90
- B phn:
8402 90 10 - - Thn hoc v ni hi
8402 90 90 - - Loi khc
84.03
Ni un nc si trung tm, tr cc loi thuc
nhm 84.02.
8403 10 00 - Ni hi
8403 90
- B phn:
8403 90 10 - - Thn hoc v ni hi
8403 90 90 - - Loi khc
84.04
Thit b ph tr dng cho cc loi ni hi thuc
nhm 84.02 hoc 84.03 (v d, b tit kim nhin
liu, thit b qu nhit, my co ra ni hi, thit b
thu hi cht kh); thit b ngng t dng cho cc t
my ng lc hi nc hoc hi khc.
8404 10
- Thit b ph tr dng cho cc loi ni hi thuc nhm
84.02 hoc 84.03:
8404 10 10 - - Dng cho ni hi thuc nhm 84.02
8404 10 20 - - Dng cho ni hi thuc nhm 84.03
8404 20 00 - Thit b ngng t dng cho t my ng lc hi nc
hoc hi khc
8404 90
- B phn:
- - Ca thit b thuc phn nhm 8404.10.10:
8404 90 11 - - - Thn hoc v ni hi
8404 90 19 - - - Loi khc
- - Ca thit b thuc phn nhm 8404.10.20:
8404 90 21 - - - Thn hoc v ni hi
8404 90 29 - - - Loi khc
8404 90 90 - - Loi khc
305
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
84.05
8405
10 00
8405 90 00
84.06
8406 10 00
8406 81 00
8406 82 00
8406 90 00
84.07
8407
10 00
8407
8407
8407
8407
8407
8407
21
21
21
29
29
29
8407
32
8407
8407
8407
32 11
32 12
32 19
8407
8407
8407
8407
32 21
32 22
32 29
33
8407
33 10
10
90
20
90
My sn xut cht kh hoc hi nc, c hoc

khng km theo b lc; my sn xut kh acetylen
v cc loi my sn xut cht kh theo qui trnh x
l bng nc tng t, c hoc khng km theo b
lc.
- My sn xut cht kh hoc hi nc, c hoc khng
km theo b lc; my sn xut kh acetylen v cc loi
my sn xut cht kh theo qui trnh x l bng nc
tng t, c hoc khng km theo b lc
- B phn
Tua bin hi nc v cc loi tua bin hi khc.
- Tua bin dng cho y thy
- Tua bin loi khc:
- - Cng sut trn 40 MW
- - Cng sut khng qu 40 MW
- B phn
ng c t trong kiu piston chuyn ng tnh tin
hoc kiu piston chuyn ng quay trn, t chy
bng tia la in.
- ng c my bay
- ng c y thy:
- - ng c gn ngoi:
- - - Cng sut khng qu 22,38 kW (30hp)
- - - Loi khc
- - Loi khc:
- - - Cng sut khng qu 22,38 kW (30hp)
- - - Loi khc
- ng c t trong kiu piston chuyn ng tnh tin
dng to ng lc cho cc loi xe thuc Chng 87:
- - Dung tch xi lanh trn 50 cc nhng khng qu 250
cc:
- - - Dung tch xilanh trn 50 cc nhng khng qu 110
cc:
- - - - Dng cho cc loi xe thuc nhm 87.01
- - - - Loi khc
- - - Dung tch xilanh trn 110 cc nhng khng qu 250
cc:
- - - - Loi khc
- - Dung tch xi lanh trn 250 cc nhng khng qu
1.000 cc:
- - - Dng cho cc loi xe thuc nhm 87.01
306
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
5
5
5
5
5
5
5
5
5
5
5
5
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
14
13
11
M hng
8407
8407
8407
8407
8407
8407
8407
8407
8407
8407
8407
8407
8407
8407
8407
8407
M t hng ho
33 20 - - - Dng cho cc loi xe thuc nhm 87.11

33 90 - - - Loi khc
34
- - Dung tch xi lanh trn 1.000 cc:
- - - lp rp hon chnh:
34 40 - - - - Dng cho my ko cm tay, dung tch xi lanh
khng qu 1.100 cc
34 50 - - - - Dng cho cc loi xe thuc nhm 87.01
- - - - Loi khc:
34 71 - - - - - Dung tch xi lanh khng qu 2.000 cc
34 72 - - - - - Dung tch xi lanh trn 2.000 cc nhng khng
qu 3.000 cc
34 73 - - - - - Dung tch xi lanh trn 3.000 cc
- - - Loi khc:
34 91 - - - - Dng cho my ko cm tay, dung tch xi lanh
khng qu 1.100 cc
34 92 - - - - Dng cho cc loi xe thuc nhm 87.01
- - - - Loi khc:
34 94 - - - - - Dung tch xi lanh khng qu 2.000 cc
34 95 - - - - - Dung tch xi lanh trn 2.000 cc nhng khng
qu 3.000 cc
34 99 - - - - - Dung tch xi lanh trn 3.000 cc
90
- ng c khc:
90 10 - - Cng sut khng qu 18,65 kW
90 20 - - Cng sut trn 18,65 kW nhng khng qu 22,38 kW
8407 90 90 - - Loi khc

84.08
ng c t trong kiu piston t chy bng sc
nn (diesel hoc bn diesel).
8408 10
- ng c my thy:
8408 10 10 - - Cng sut khng qu 22,38 kW
8408 10 20 - - Cng sut trn 22,38 nhng khng qu 100 kW
8408 10 90 - - Loi khc
8408 20
- ng c dng to ng lc cho cc loi xe thuc
Chng 87:
- - lp rp hon chnh:
8408 20 10 - - - Dng cho xe thuc phn nhm 8701.10
- - - Loi khc:
8408 20 21 - - - - Dung tch xi lanh khng qu 2.000 cc
8408 20 22 - - - - Dung tch xi lanh trn 2.000 cc nhng khng qu
3.500 cc
8408 20 23 - - - - Dung tch xi lanh trn 3.500 cc
- - Loi khc:
8408 20 93 - - - Dng cho xe thuc phn nhm 8701.10
- - - Loi khc:
8408 20 94 - - - - Dung tch xi lanh khng qu 2.000 cc
307
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
14
13
13
11
11
21
19
17
21
19
17
3
3
3
3
3
3
21
19
17
21
19
17
3
3
3
3
3
3
30
30
30
30
30
30
0
0
0
0
0
0
0
0
0
3
3
3
3
3
3
M hng
M t hng ho
8408
20 95 - - - - Dung tch xi lanh trn 2.000 cc nhng khng qu

3.500 cc
8408 20 96 - - - - Dung tch xi lanh trn 3.500 cc
8408 90
- ng c khc:
8408 90 10 - - Cng sut khng qu 18,65 kW
8408 90 50 - - Cng sut trn 100 kW
- - Loi khc:
8408 90 91 - - - Dng cho my thuc nhm 84.29 hoc 84.30
8408 90 99 - - - Loi khc
84.09
Cc b phn ch dng hoc ch yu dng cho cc
loi ng c thuc nhm 84.07 hoc 84.08.
8409 10 00 - Dng cho ng c my bay
- Loi khc:
8409 91
- - Ch dng hoc ch yu dng cho ng c t trong
kiu t chy bng tia la in:
- - - Dng cho cc my thuc nhm 84.29 hoc 84.30:
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
91 11 - - - - Ch ha kh v b phn ca chng
91 12 - - - - Thn ng c
91 13 - - - - ng xi lanh, c ng knh trong t 50 mm tr
ln nhng khng qu 155 mm
91 14 - - - - ng xi lanh khc
91 15 - - - - Quy lt v np quy lt
91 16 - - - - Piston, c ng knh ngoi t 50 mm tr ln
nhng khng qu 155 mm
91 17 - - - - Piston khc
91 18 - - - - Bc piston v cht piston
91 19 - - - - Loi khc
- - - Dng cho xe ca nhm 87.01:
91 22 - - - - Thn ng c
ln, nhng khng qu 155 mm
91 24 - - - - ng xi lanh khc
nhng khng qu 155 mm
91 27 - - - - Piston khc
91 29 - - - - Loi khc
91 32 - - - - Thn ng c; hp trc khuu
91 34 - - - - ng xi lanh
308
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
5
25
5
23
5
5
5
5
5
4
4
14
14
14
13
13
13
12
12
12
14
14
14
13
13
13
12
12
12
14
14
14
13
13
13
12
12
12
14
14
14
13
13
13
12
12
12
14
14
14
13
13
13
12
12
12
14
14
14
13
13
13
12
12
12
30
30
30
30
30
30
30
30
30
30
30
30
M hng
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
8409
M t hng ho
91 37 - - - - Piston
91 39 - - - - Loi khc
99
- - Loi khc:
- - - Dng cho ng c ca my thuc nhm 84.29
hoc 84.30:
99 12 - - - - Thn ng c
99 14 - - - - ng xi lanh khc
nhng khng qu 155 mm
99 17 - - - - Piston khc
99 19 - - - - Loi khc
99 22 - - - - Thn ng c
99 24 - - - - ng xi lanh khc
99 26 - - - - Piston, c ng knh trong t 50 mm tr ln
nhng khng qu 155 mm
99 27 - - - - Piston khc
99 29 - - - - Loi khc
99 39 - - - - Loi khc
- - - Dng cho ng c ca xe khc thuc Chng 87:
99 49 - - - - Loi khc
- - - Dng cho ng c tu thuyn thuc Chng 89:
- - - - Cho ng c my thy cng sut khng qu
22,38 kW:
99 51 - - - - - Thn ng c; hp trc khuu
99 52 - - - - - ng xi lanh, c ng knh trong t 50 mm tr
99 53 - - - - - ng xi lanh khc
99 54 - - - - - Piston, c ng knh ngoi t 50 mm tr ln
nhng khng qu 155 mm
99 55 - - - - - Piston khc
99 59 - - - - - Loi khc
309
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
30
30
30
30
30
30
30
30
30
14
14
14
13
13
13
12
12
12
14
14
14
13
13
13
12
12
12
14
14
14
13
13
13
12
12
12
14
14
14
13
13
13
12
12
12
14
14
14
13
13
13
12
12
12
14
14
14
13
13
13
12
12
12
11
11
10
10
9
9
11
11
10
10
9
9
11
11
10
10
9
9
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
- - - - Cho ng c my thy cng sut trn 22,38 kW:

8409
8409
99 61 - - - - - Thn ng c; hp trc khuu

99 62 - - - - - ng xi lanh, c ng knh trong t 50 mm tr
8409 99 63 - - - - - ng xi lanh khc
8409 99 64 - - - - - Piston, c ng knh ngoi t 50 mm tr ln
nhng khng qu 155 mm
8409 99 65 - - - - - Piston khc
8409 99 69 - - - - - Loi khc
- - - Loi khc:
8409 99 79 - - - - Loi khc
84.10
Tua bin thy lc, bnh xe gung nc, v cc b
iu chnh ca chng.
- Tua bin thy lc v bnh xe gung nc:
8410 11 00 - - Cng sut khng qu 1.000 kW
8410 12 00 - - Cng sut trn 1.000 kW nhng khng qu 10.000
kW
8410 13 00 - - Cng sut trn 10.000 kW
8410 90 00 - B phn, k c b iu chnh
84.11
Tua bin phn lc, tua bin cnh qut v cc loi tua
bin kh khc.
- Tua bin phn lc:
8411 11 00 - - C lc y khng qu 25 kN
8411 12 00 - - C lc y trn 25 kN
- Tua bin cnh qut:
8411 21 00 - - Cng sut khng qu 1.100 kW
8411 22 00 - - Cng sut trn 1.100 kW
- Cc loi tua bin kh khc:
8411 81 00 - - Cng sut khng qu 5.000 kW
8411 82 00 - - Cng sut trn 5.000 kW
- B phn:
8411 91 00 - - Ca tua bin phn lc hoc tua bin cnh qut
8411 99 00 - - Loi khc
84.12
ng c v m t khc.
8412 10 00 - ng c phn lc tr tua bin phn lc
- ng c v m t thy lc:
8412 21 00 - - Chuyn ng tnh tin (xi lanh)
8412 29 00 - - Loi khc
- ng c v m t dng kh nn:
8412 31 00 - - Chuyn ng tnh tin (xi lanh)
8412 39 00 - - Loi khc
8412 80 00 - Loi khc
8412 90
- B phn:
8412 90 10 - - Ca ng c thuc phn nhm 8412.10
310
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
14
13
12
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
8412 90 90 - - Loi khc

84.13
Bm cht lng, c hoc khng lp thit b o lng;
my y cht lng.
- Bm c lp hoc thit k lp thit b o lng:
8413 11 00 - - Bm phn phi nhin liu hoc du bi trn, loi
dng cho trm xng hoc trm sa cha bo dng
t, xe my
8413 19 00 - - Loi khc
8413 20
- Bm tay, tr loi thuc phn nhm 8413.11 hoc
8413.19:
8413 20 10 - - Bm nc
8413 20 90 - - Loi khc
8413 30
- Bm nhin liu, du bi trn hoc cht lm mt dng
cho ng c t trong kiu piston:
- - Loi chuyn ng tnh tin hoc chuyn ng quay:
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
8413
30 12 - - - Bm nc hoc bm nhin liu, loi s dng cho

ng c ca xe thuc nhm 87.02, 87.03 hoc 87.04
8413
30 19 - - - Loi khc
- - Loi ly tm:
30 29 - - - Loi khc
- - Loi khc:
3
0
3
0
3
0
0
0
0
0
0
0
0
0
0
0
0
0
8413
8413
8413
8413
8413
8413
8413
8413
8413
8413
8413
8413
8413
8413
30 99 - - - Loi khc
40 00 - Bm b tng
50
- Bm hot ng kiu piston chuyn ng tnh tin
khc:
50 30 - - Bm nc, vi cng sut khng qu 8.000 m3/h
50 40 - - Bm nc, vi cng sut trn 8.000 m3/h nhng
khng qu 13.000 m3/h
50 90 - - Loi khc
60
- Bm hot ng kiu piston quay khc:
60 30 - - Bm nc, vi cng sut khng qu 8.000 m3/h
60 40 - - Bm nc, vi cng sut trn 8.000 m3/h nhng
khng qu 13.000 m3/h
60 90 - - Loi khc
70
- Bm ly tm khc:
311
M hng
8413
8413
70 11
70 19
8413
8413
70 31
70 39
8413
8413
70 41
70 49
8413
8413
70 51
70 59
8413
8413
70 91
70 99
8413
8413
8413
81
81 11
81 12
8413
8413
81 19
82 00
8413
8413
8413
8413
91
91 10
91 20
91 30
8413 91 40
8413 91 90
8413 92 00
84.14
8414
8414
8414
8414
8414
10 00
20
20 10
20 90
30
M t hng ho
- - Bm nc mt tng, mt chiu ht, trc ngang c
truyn ng bng dy ai hoc khp ni trc tip, tr
loi bm ng trc vi ng c:
- - - Vi ng knh ca ht khng qu 200 mm
- - - Loi khc
- -Bm nc c thit k t chm di bin:
- - - Loi khc
- - Bm nc khc, vi cng sut khng qu 8.000
m3/h:
- - - Loi khc
- - Bm nc khc, vi cng sut trn 8.000 m3/h
nhng khng qu 13.000 m3/h:
- - - Loi khc
- - Loi khc:
- - - Loi khc
- Bm khc; my y cht lng:
- - Bm:
- - - Bm nc, vi cng sut khng qu 8.000 m3/h
3
- - - Bm nc, vi cng sut trn 8.000 m /h nhng
khng qu 13.000 m3/h
- - - Loi khc
- - My y cht lng
- B phn:
- - Ca bm:
- - - Ca bm thuc phn nhm 8413.20.10
- - - Ca bm thuc phn nhm 8413.20.90
- - - Ca bm thuc phn nhm 8413.70.11 v
8413.70.19
- - - Ca bm ly tm khc
- - - Ca bm khc
- - Ca my y cht lng
Bm khng kh hoc bm chn khng, my nn
khng kh hay cht kh khc v qut; np chp iu
ha gi hoc thng gi c km theo qut, c hoc
khng lp b phn lc.
- Bm chn khng
- Bm khng kh iu khin bng tay hoc chn:
- - Bm xe p
- - Loi khc
- My nn s dng trong thit b lnh :
312
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
14
13
13
11
11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
14
14
5
13
13
5
11
11
4
5
0
0
5
0
0
4
0
0
14
14
13
13
11
11
M hng
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
8414
M t hng ho
30 20 - - Dng cho my iu ho xe t
30 30 - - Loi khc, dng kn dng cho my iu ho khng
kh
30 40 - - Loi khc, c cng sut trn 21,10 kW, hoc c
dung tch cng tc trn mt chu k t 220 cc tr ln
30 90 - - Loi khc
40 00 - My nn kh lp trn khung c bnh xe di chuyn
- Qut:
51
- - Qut bn, qut sn, qut tng, qut ca s, qut
trn hoc qut mi, c ng c in gn lin vi cng
sut khng qu 125 W:
51 10 - - - Qut bn v qut dng hp
- - - Loi khc:
51 91 - - - - C li bo v
51 99 - - - - Loi khc
59
- - Loi khc:
- - - Cng sut khng qu 125 kW:
59 20 - - - - Qut gi phng n, loi s dng trong hm l
59 30 - - - - My thi kh
- - - - Loi khc:
59 41 - - - - - C li bo v
59 49 - - - - - Loi khc
- - - Loi khc:
59 50 - - - - My thi kh
- - - - Loi khc:
59 91 - - - - - C li bo v
59 99 - - - - - Loi khc
60
- Np chp ht c kch thc chiu ngang ti a khng
qu 120 cm:
- - lp vi b phn lc:
60 11 - - - T ht, lc khng kh s dng trong phng th
nghim
60 19 - - - Loi khc
- - Loi khc:
60 91 - - - Ph hp dng trong cng nghip
60 99 - - - Loi khc
80
- Loi khc:
- - Np chp ht c kch thc chiu ngang ti a trn
120 cm:
- - - lp vi b phn lc:
80 13 - - - - T ht, lc khng kh s dng trong phng th
nghim
80 14 - - - - Loi khc
80 15 - - - Cha lp vi b phn lc, s dng trong cng
nghip
313
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
5
0
5
0
5
28
25
23
28
28
25
25
23
23
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
21
19
17
21
21
19
19
17
17
5
5
5
5
5
5
M hng
M t hng ho
8414
80 19 - - - Cha lp vi b phn lc, tr loi s dng trong

cng nghip
8414 80 30 - - Thit b to gi c c cu piston dch chuyn t do
dng cho tua bin kh
- - My nn tr loi thuc phn nhm 8414.30 v
8414.40:
8414 80 41 - - - Modun nn kh s dng trong khoan du m
8414 80 49 - - - Loi khc
8414 80 50 - - My bm khng kh
8414 80 90 - - Loi khc
8414 90
- B phn:
- - Ca bm hoc my nn:
8414 90 13 - - - Ca hng ha thuc phn nhm 8414.10
8414 90 19 - - - Loi khc
- - Ca qut:
8414 90 21 - - - Ca loi qut dng cho cc mt hng thuc nhm
84.15, 84.18, 85.09 hoc 85.16
8414 90 29 - - - Loi khc
- - Ca np chp ht:
8414 90 31 - - - Ca cc mt hng thuc phn nhm 8414.60
8414 90 32 - - - Ca cc mt hng thuc phn nhm 8414.80
84.15
My iu ha khng kh, gm c mt qut chy
bng m t v cc b phn lm thay i nhit v
m, k c loi my khng iu chnh m mt
cch ring bit.
8415 10
- Loi lp vo ca s hoc lp vo tng, kiu mt
khi (lp lin trong cng mt v, mt cc) hoc "h
thng nhiu khi chc nng" (cc nng, cc lnh tch
bit):
8415 10 10 - - Cng sut khng qu 26,38 kW
8415 10 90 - - Loi khc
8415 20
- Loi s dng cho ngi, trong xe c ng c:
8415 20 10 - - Cng sut khng qu 26,38 kW
8415 20 90 - - Loi khc
- Loi khc:
8415 81
- - Km theo cc b phn lm lnh v mt van o
chiu chu trnh nng/lnh (bm nhit c o chiu):
- - - Dng cho my bay:
8415 81 11 - - - - Cng sut khng qu 21,10 kW
8415 81 12 - - - - Cng sut trn 21,10 kW v c tc dng
khng kh i qua mi dn bay hi trn 67,96 m3/pht
8415 81 19 - - - - Loi khc
314
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
0
5
5
5
0
5
5
5
0
4
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
21
19
17
21
19
17
0
0
0
0
0
0
14
14
13
13
11
11
14
14
13
13
11
11
0
0
0
0
0
0
M hng
8415
8415
81 21
81 29
8415
8415
81 31
81 39
8415
81 91
8415
8415
81 93
81 94
8415
8415
81 99
82
8415
82 11
8415
82 19
8415
8415
82 21
82 29
8415
8415
82 31
82 39
8415
8415
8415
82 91
82 99
83
8415
83 11
8415
83 19
8415
8415
83 21
83 29
8415
8415
83 31
83 39
8415
8415
83 91
83 99
M t hng ho
- - - S dng cho xe chy trn ng ray:
- - - - Cng sut khng qu 26,38 kW
- - - - Loi khc
- - - S dng cho xe c ng c (tr loi thuc phn
nhm 8415.20):
- - - - Loi khc
- - - Loi khc:
- - - - Cng sut trn 21,10 kW, c tc dng khng
kh i qua mi dn bay hi trn 67,96 m3/pht
- - - - Loi khc:
- - - - - Cng sut khng qu 21,10 kW
- - - - - Cng sut trn 21,10 kW nhng khng qu
26,38 kW
- - - - - Loi khc
- - Loi khc, c km theo b phn lm lnh:
- - - S dng cho my bay:
- - - - Cng sut trn 21,10 kW v c tc dng
3
khng kh i qua mi dn bay hi trn 67,96 m /pht
- - - - Loi khc
- - - - Loi khc
nhm 8415.20):
- - - - Loi khc
- - - Loi khc:
- - - - Loi khc
- - Khng gn km b phn lm lnh:
- - - S dng cho my bay:
- - - - Cng sut trn 21,10 kW v c tc dng
3
khng kh i qua mi dn bay hi trn 67,96 m /pht
- - - - Loi khc
- - - - Loi khc
nhm 8415.20):
- - - - Loi khc
- - - Loi khc:
- - - - Loi khc
315
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
14
13
13
11
11
14
14
13
13
11
11
14
13
11
14
14
13
13
11
11
14
13
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
14
14
13
13
11
11
M hng
8415
90
8415
90 13
8415
90 14
8415
90 19
8415
90 24
8415
90 25
8415
90 26
8415
90 29
8415
90 34
8415
90 35
8415
90 36
8415
90 39
8415
90 44
8415
90 45
8415
90 46
8415 90 49
84.16
8416
M t hng ho
- B phn:
- - Ca my c cng sut khng qu 21,10 kW:
- - - Loi dng cho my bay hoc xe chy trn ng
ray
- - - Thit b lm bay hi hoc ngng t dng cho my
iu ho khng kh lp trn xe c ng c
- - - Loi khc
- - Ca my c cng sut trn 21,10 kW nhng khng
qu 26,38 kW:
- - - C tc dng khng kh i qua mt dn bay hi
vt qu 67,96 m3/pht:
- - - - Loi dng cho my bay hoc xe chy trn ng
ray
- - - - Loi khc
- - - Loi khc:
ray
- - - - Loi khc
- - Ca my c cng sut trn 26,38 kW nhng khng
qu 52,75 kW:
- - - C tc dng khng kh i qua mi dn bay hi
trn 67,96 m3/pht:
ray
- - - - Loi khc
- - - Loi khc:
ray
- - - - Loi khc
- - Ca my c cng sut trn 52,75 kW:
- - - C tc dng khng kh i qua mi dn bay hi
trn 67,96 m3/pht:
ray
- - - - Loi khc
- - - Loi khc:
ray
- - - - Loi khc
u i dng cho l luyn, nung s dng nhin liu
lng, nhin liu rn dng bi, tn thnh bt hoc
bng cht kh; my np nhin liu c kh, k c ghi
l, b phn x tro x v cc b phn tng t.
10 00 - u t cho l luyn, nung s dng nhin liu lng

316
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
M hng
M t hng ho
8416
20 00 - u t cho l luyn, nung khc, k c l luyn, nung

dng nhin liu kt hp
8416 30 00 - My np nhin liu c kh, k c ghi l, b phn x
tro x v cc b phn tng t
8416 90 00 - B phn
84.17
L luyn, nung v l dng trong cng nghip hoc
trong phng th nghim, k c l thiu, khng dng
in.
8417 10 00 - L luyn, nung v l dng nung, nu chy hoc x
l nhit cc loi qung, qung pirit hoc kim loi
8417 20 00 - L nng bnh, k c l nng bnh quy
8417 80 00 - Loi khc
8417 90 00 - B phn
84.18
My lm lnh, my lm ng lnh v thit b lm
lnh hoc thit b ng lnh khc, loi dng in
hoc loi khc; bm nhit tr my iu ha khng
kh thuc nhm 84.15.
8418 10
- My lm lnh - ng lnh lin hp (dng thit b lnh
c bung lm v lm lnh ring bit), c cc ca m
ring bit:
8418 10 10 - - Loi s dng trong gia nh
8418 10 90 - - Loi khc
- My lm lnh (t lnh), loi s dng trong gia nh:
8418 21 00 - - Loi s dng my nn
8418 29 00 - - Loi khc
8418 30
- My lm ng lnh kiu t, dung tch khng qu 800
lt:
8418 30 10 - - Dung tch khng qu 200 lt
8418 30 90 - - Loi khc
8418 40
- My lm ng lnh kiu ng, dung tch khng qu
900 lt:
8418 40 10 - - Dung tch khng qu 200 lt
8418 40 90 - - Loi khc
8418 50
- Loi c kiu dng ni tht khc (t, t ngn, quy
hng, t by hng v loi tng t) bo qun v
trng by, c lp thit b lm lnh hoc ng lnh:
- - Quy hng, t by hng v cc loi tng t, c lp
thit b lm lnh, dung tch trn 200 lt:
8418 50 11 - - - Ph hp dng trong y t, phu thut hoc phng th
nghim
8418 50 19 - - - Loi khc
- - Loi khc:
8418 50 91 - - - Ph hp dng trong y t, phu thut hoc phng th
nghim
8418 50 99 - - - Loi khc
317
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
0
0
5
0
0
4
0
0
28
3
25
3
23
3
28
28
25
25
23
23
14
14
13
13
11
11
14
14
13
13
11
11
M hng
8418
8418
8418
8418
8418
8418
8418
8418
8418
8418
8418
8418
M t hng ho
- Thit b lm lnh hoc ng lnh khc; bm nhit:

61 00 - - Bm nhit tr loi my iu ha khng kh ca
nhm 84.15
69
- - Loi khc:
69 10 - - - Thit b lm lnh ung
69 30 - - - Thit b lm lnh nc ung
- - - Thit b lm lnh nc c cng sut trn 21,10 kW:
69
69
69
69
41
49
50
90
- - - - Dng cho my iu ho khng kh

- - - - Loi khc
- - - Thit b sn xut vy
- - - Loi khc
- B phn:
91 00 - - C kiu dng ni tht c thit k lp t thit
b lm lnh hoc ng lnh
99
- - Loi khc:
99 10 - - - Thit b lm bay hi v ngng t
99 40 - - - Pan nhm cn-ghp dng cho hng ha thuc
phn nhm 8418.10.10, 8418.21.00 hoc 8418.29.00
8418 99 90 - - - Loi khc

84.19
My, thit b dng cho cng xng hoc cho phng
th nghim, gia nhit bng in hoc khng bng
in (tr l nu luyn, l nung sy v cc thit b
khc thuc nhm 85.14) x l cc loi vt liu
bng qu trnh thay i nhit nh lm nng, nu,
rang, chng ct, tinh ct, st trng, thanh trng,
phun hi nc, sy, lm bay hi, lm kh, c c
hoc lm mt tr cc loi my hoc thit b dng
cho gia nh; bnh un nc nng ngay hoc bnh
cha nc nng, khng dng in.
8419
8419
8419
8419
8419
8419
8419
11
11
11
19
19
19
20
8419
8419
31
31 10
10
90
10
90
00
- My, thit b un nc nng nhanh hoc bnh un

cha nc nng, khng dng in:
- - My, thit b un nc nng nhanh bng ga:
- - - Loi s dng trong gia nh
- - - Loi khc
- - Loi khc:
- - - Loi s dng trong gia nh
- - - Loi khc
- Thit b kh trng trong y t, phu thut hoc phng
th nghim
- My sy:
- - Dng sy nng sn:
- - - Hot ng bng in
318
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
8
8
7
7
5
5
8
8
3
8
7
7
3
7
5
5
3
5
0
0
0
0
0
0
5
5
5
5
4
4
5
5
0
5
5
0
4
4
0
M hng
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
8419
M t hng ho
31 20 - - - Khng hot ng bng in

32
- - Dng sy g, bt giy, giy hoc ba:
32 10 - - - Hot ng bng in
39
- - Loi khc:
39 11 - - - - My x l vt liu bng qu trnh nung nng,
sn xut tm mch in, tm mch dy in hoc tm mch
in lp rp
39 19 - - - - Loi khc
40
- Thit b chng ct hoc tinh ct:
40 10 - - Hot ng bng in
40 20 - - Khng hot ng bng in
50
- B phn trao i nhit:
50 10 - - Thp lm mt
50 90 - - Loi khc
60
- My ha lng khng kh hay cc loi cht kh khc:
- My v thit b khc:
81
- - lm nng ung hoc nu hoc hm nng thc
phm:
89
- - Loi khc:
89 13 - - - - My x l vt liu bng qu trnh gia nhit,
in lp rp
89 19 - - - - Loi khc
90
- B phn:
- - Ca thit b hot ng bng in:
90 12 - - - Ca my x l vt liu bng qu trnh gia nhit,
in lp rp
90 13 - - - V ca thp lm mt
90 19 - - - Loi khc
- - Ca thit b khng hot ng bng in:
90 21 - - - Loi s dng trong gia nh
90 29 - - - Loi khc
319
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
3
3
3
3
3
0
0
0
0
0
0
14
14
13
13
11
11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
84.20
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Cc loi my cn l hay my cn p phng kiu trc

con ln khc, tr cc loi my dng cn, p kim
loi hoc thy tinh, v cc loi trc cn ca chng.
8420
10
8420
10 10
8420
8420
10 20
10 90
8420
8420
91
91 10
8420
8420
8420
91 90
99
99 10
8420 99 90
84.21
8421
8421
8421
8421
8421
11
12
19
19
19
8421
21
8421
8421
21
21
8421
8421
8421
21
21
22
- My cn l hoc my cn p phng kiu trc con ln

khc:
- - Thit b c ng dng phim kh hay dung dch cm
quang, lp cm quang, bt hn nho, vt liu hn hoc
vt liu kt dnh ph ln cc ca tm mch in hoc
tm mch dy in hoc cc linh kin ca chng
- - My l hoc my vt ph hp s dng cho gia nh
- - Loi khc
- B phn:
- - Trc cn:
- - - B phn ca thit b c ng dng phim kh hay
dung dch cm quang, lp cm quang, bt hn nho,
vt liu hn hoc vt liu kt dnh ph ln cc ca
tm mch in hoc tm mch dy in hoc cc linh kin
ca chng
- - - Loi khc
- - Loi khc:
- - - B phn ca thit b c ng dng phim kh hay
dung dch cm quang, lp cm quang, bt hn nho,
vt liu hn hoc vt liu kt dnh ph ln cc ca
tm mch in hoc tm mch dy in hoc cc linh kin
ca chng
- - - Loi khc
My ly tm, k c my lm kh bng ly tm; my v
thit b lc hay tinh ch cht lng hoc cht kh.
- My ly tm, k c my lm kh bng ly tm:

00 - - My tch kem
00 - - My lm kh qun o
- - Loi khc:
10 - - - Loi s dng sn xut ng
90 - - - Loi khc
- My v thit b lc hoc tinh ch cht lng:
- - lc hoc tinh ch nc:
- - - Cng sut lc khng qu 500 l/gi:
11 - - - - My v thit b lc s dng trong gia nh
19 - - - - Loi khc
- - - Cng sut lc trn 500 l/gi:
22 - - - - Hot ng bng in
23 - - - - Khng hot ng bng in
- - lc hoc tinh ch ung tr nc:
320
5
0
5
0
5
0
5
21
5
19
4
17
5
5
5
5
5
5
8
8
7
7
5
5
5
5
5
5
5
5
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
8421
8421
8421
22 30 - - - Hot ng bng in, cng sut trn 500 lt/gi

22 90 - - - Loi khc
23
- - B lc du hoc xng cho ng c t trong:
- - - Dng cho cc my thuc nhm 84.29 hoc 84.30:
5
5
5
5
5
5
8421
8421
23 11 - - - - B lc du
23 19 - - - - Loi khc
- - - Dng cho xe c ng c thuc Chng 87:
23 21 - - - - B lc du
23 29 - - - - Loi khc
- - - Loi khc:
23 91 - - - - B lc du
23 99 - - - - Loi khc
29
- - Loi khc:
29 10 - - - Loi ph hp s dng trong y t, phu thut hoc
phng th nghim
29 20 - - - Loi s dng trong sn xut ng
29 30 - - - Loi s dng trong hot ng khoan du
29 40 - - - Loi khc, thit b lc xng
29 50 - - - Loi khc, thit b lc du
29 90 - - - Loi khc
- My v thit b lc hoc tinh ch cc loi kh:
31
- - B lc kh np cho ng c t trong:
31 10 - - - Dng cho cc my thuc nhm 84.29 hoc 84.30
31 20 - - - Dng cho xe c ng c thuc Chng 87
31 90 - - - Loi khc
39
- - Loi khc:
39 20 - - - My lc khng kh
39 90 - - - Loi khc
- B phn:
91
- - Ca my ly tm, k c my lm kh bng ly tm:
91 10 - - - Ca hng ha thuc phn nhm 8421.12.00
91 20 - - - Ca hng ha thuc phn nhm 8421.19.10
91 90 - - - Ca hng ha thuc phn nhm 8421.11.00 hoc
8421.19.90
99
- - Loi khc:
99 20 - - - Li lc ca thit b lc thuc phn nhm 8421.23
0
0
0
0
0
0
5
5
5
5
4
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
0
0
5
0
0
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
8421
99 30 - - - Ca hng ha thuc phn nhm 8421.31

- - - Loi khc:
99 91 - - - - Ca hng ha thuc phn nhm 8421.29.20
99 94 - - - - Ca hng ha thuc phn nhm 8421.21.11
99 95 - - - - Ca hng ha thuc phn nhm 8421.23.11,
8421.23.19, 8421.23.91 hoc 8421.23.99
99 99 - - - - Loi khc
321
M hng
M t hng ho
84.22
8422
8422
8422
11 00
19 00
20 00
8422
30 00
8422
40 00
8422 90
8422 90 10
8422 90 90
84.23
8423
10
8423
8423
8423
8423
8423
8423
10
10
20
20
20
30
8423
8423
30 10
30 20
8423
8423
8423
8423
81
81 10
81 20
82
8423
8423
82 11
82 19
10
20
10
20
My ra bt a; my lm sch hoc lm kh chai

l hoc cc loi cha khc; my rt, ng kn,
gn xi, ng np hoc dn nhn vo cc chai, lon,
hp, ti hoc cha khc; my bc chai l, ng v
cc loi cha tng t; my ng gi hay bao gi
khc (k c my bc mng co); my np ga cho
ung.
- My ra bt a:
- - Loi s dng trong gia nh
- - Loi khc
- My lm sch hay lm kh chai l hoc cc loi
cha khc
- My rt, ng kn, ng np, lm kn hoc dn nhn
vo cc chai, lon, hp, ti hoc cha khc; my bc
chai, l, ng v cc cha tng t; my np ga cho
ung
- My ng gi khc hoc bao gi khc (k c my bc
mng co nhit)
- B phn:
- - Ca cc my thuc phn nhm 8422.11
- - Loi khc
Cn (tr loi cn o c nhy 5 cg hoc nhy
hn), k c my m hoc my kim tra, hot ng
bng nguyn l cn; cc loi qu cn.
- Cn ngi, k c cn tr em; cn s dng trong gia
nh:
- - Hot ng bng in
- - Khng hot ng bng in
- Cn hng ha s dng trong bng truyn:
- - Hot ng bng in
- Cn trng lng c nh v cn dng cho vic ng
gi vt liu vi trng lng xc nh trc vo bao ti
hoc cha, k c cn phu:
- - Hot ng bng in
- Cn trng lng khc:
- - C kh nng cn ti a khng qu 30 kg:
- - - Hot ng bng in
- - - Khng hot ng bng in
- - C kh nng cn ti a trn 30 kg nhng khng qu
5.000 kg:
- - - - C kh nng cn ti a khng qu 1.000 kg
- - - - Loi khc
322
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
20
5
19
20
5
17
20
5
5
0
5
0
5
0
21
21
19
19
17
17
1
1
1
1
1
1
1
1
1
1
1
1
21
21
19
19
17
17
14
3
13
3
11
3
M hng
8423
8423
8423
8423
8423
8423
8423
82
82
89
89
89
90
90
M t hng ho
21
29
10
20
10
8423 90 21
8423 90 29
84.24
8424
8424
8424
8424
10
10 10
10 90
20
8424
8424
20 11
20 19
8424
8424
8424
20 21
20 29
30 00
8424
8424
8424
8424
8424
8424
8424
81
81
81
81
81
89
89
8424
89 20
10
30
40
50
10

- - - - C kh nng cn ti a khng qu 1.000 kg
- - - - Loi khc
- - Loi khc:
- - - Hot ng bng in
- Qu cn ca cc loi cn; cc b phn ca cn:
- - Qu cn
- - B phn khc ca cn:
- - - Ca my hot ng bng in
- - - Ca my khng hot ng bng in
Thit b c kh (c iu khin bng tay hoc
khng) phun bn, phun ri, hoc phun p lc cc
cht lng hoc cht bt; bnh dp la, hoc cha
np; sng phun v cc loi tng t; my phun bn
bng hi nc hoc ct v cc loi my phun bn
tia tng t.
- Bnh dp la, hoc cha np:
- - Loi s dng trn my bay
- - Loi khc
- Sng phun v cc thit b tng t:
- - Hot ng bng in:
- - - Dng trong nng nghip hoc lm vn
- - - Loi khc
- - Khng hot ng bng in:
- - - Dng trong nng nghip hoc lm vn
- - - Loi khc
- My phun bn bng hi nc hoc ct v cc loi
my bn tia tng t
- Thit b khc:
- - Dng trong nng nghip hoc lm vn:
- - - H thng ti kiu nh git
- - - Thit b phun thuc tr su hot ng bng tay
- - - Loi khc, khng hot ng bng in
- - - Loi khc, hot ng bng in
- - Loi khc:
- - - Thit b phun, xt iu khin bng tay s dng
trong gia nh c dung tch khng qu 3 lt
- - - u bnh phun, xt c gn vi
323
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
3
13
3
11
3
3
3
3
3
3
3
8
8
7
7
5
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
14
0
0
0
13
0
0
0
11
0
0
M hng
M t hng ho
8424
89 40 - - - Thit b gia cng t, bng cch phun bn, phun

ri hoc phun p lc cc dung dch ha hc hoc in
ha ln cc ca cc tm mch in hoc tm mch dy
in; thit b to vt ca cc cht lng, bt hn nho, bi
hn, vt liu hn hoc cht bt kn ln tm mch in, tm
mch dy in hoc linh kin ca chng; thit b c ng
dng phim kh hoc dung dch cn quang, lp cm
quang, bt hn nho, vt liu hn hoc vt liu kt dnh
ln cc ca tm mch in, tm mch dy in hoc linh
kin ca chng
8424 89 50 - - - Loi khc, hot ng bng in
8424 89 90 - - - Loi khc, khng hot ng bng in
8424 90
- B phn:
8424 90 10 - - Ca bnh dp la
- - Ca sng phun v cc thit b tng t:
8424 90 21 - - - - Ca hng ha thuc phn nhm 8424.20.11
8424 90 23 - - - - Loi khc
8424 90 24 - - - - Ca hng ha thuc phn nhm 8424.20.21
8424 90 29 - - - - Loi khc
8424 90 30 - - Ca my phun bn bng hi nc hoc ct v cc
loi my bn tia tng t
- - Ca thit b khc:
8424 90 93 - - - Ca hng ha thuc phn nhm 8424.81.10
8424 90 94 - - - Ca hng ha thuc phn nhm 8424.81.30 hoc
8424.81.40
8424 90 99 - - - Loi khc
84.25
H rng rc v h ti, tr ti nng kiu thng (trc
ti thng kp); ti ngang v ti dc; kch cc loi.
8425
8425
11 00
19 00
8425
8425
31 00
39 00
8425
8425
8425
8425
8425
41 00
42
42 10
42 90
49
- H rng rc v h ti, tr ti nng kiu thng (trc ti

thng kp) hoc h ti dng nng xe:
- - Loi chy bng ng c in
- - Loi khc
- Ti ngang; ti dc:
- - Loi chy bng ng c in
- - Loi khc
- Kch; ti nng xe:
- - H thng kch tng dng trong ga ra t
- - Loi kch v ti khc, dng thy lc:
- - - Kch nng dng cho c cu t ca xe ti
- - - Loi khc
- - Loi khc:
324
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
8425 49 10 - - - Hot ng bng in

84.26
Cn cu ca tu thy; cn trc, k c cn trc cp;
khung thang nng di ng, xe chuyn ch kiu
khung ct chng v xe cng xng c lp cn
cu.
- Cn trc trt trn gin trt (cn trc cng di ng),
cn trc vn ti, cng trc, cu trc, khung thang nng
di ng v xe chuyn ch kiu khung ct chng:
0
0
0
0
0
0
8426
8426
5
0
5
0
5
0
0
0
0
0
5
0
0
0
0
5
0
0
0
0
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
0
5
5
0
4
4
0
11 00 - - Cn trc cu chy lp trn c nh

12 00 - - Khung nng di ng bng bnh lp xe v xe chuyn
ch kiu khung ct chng
8426 19
- - Loi khc:
8426 19 20 - - - Cu trc
8426 19 30 - - - Cng trc
8426 19 90 - - - Loi khc
8426 20 00 - Cn trc thp
8426 30 00 - Cn trc cng hoc cn trc cnh xoay
- My khc, loi t hnh:
8426 41 00 - - Chy bnh lp
8426 49 00 - - Loi khc
- My khc:
8426 91 00 - - Thit k nng xe c gii ng b
8426 99 00 - - Loi khc
84.27
Xe nng h xp tng hng bng c cu cng nng;
cc loi xe cng xng khc c lp thit b nng h
hoc xp hng.
8427 10 00 - Xe t hnh chy bng m t in
8427 20 00 - Xe t hnh khc
8427 90 00 - Cc loi xe khc
84.28
My nng h, gi, xp hoc d hng khc (v d,
thang my nng h theo chiu thng ng, cu
thang my, bng ti chuyn hng, thng cp treo).
8428 10
- Thang my nng h theo chiu ng v ti nng kiu
thng (trc ti thng kp):
8428 10 10 - - Thang my kiu dn dng
- - Thang my nng h khc:
8428 10 21 - - - Loi s dng trong xy dng
8428 10 29 - - - Loi khc
8428 10 90 - - Ti nng kiu thng (trc ti thng kp)
8428 20
- My nng v bng ti dng kh nn:
8428 20 10 - - Loi s dng trong nng nghip
325
M hng
M t hng ho
8428
20 20 - - My t ng chuyn ch, kp gi v bo qun

tm mch in, tm mch dy in hoc tm mch in lp
rp
8428 20 90 - - Loi khc
- My nng h v bng ti hot ng lin tc khc,
vn ti hng ha hoc vt liu:
8428 31 00 - - Thit k chuyn s dng di lng t
8428 32
- - Loi khc, dng gu:
8428 32 10 - - - Loi s dng trong nng nghip
8428 32 90 - - - Loi khc
8428 33
- - Loi khc, dng bng ti:
8428 33 20 - - - My t ng chuyn ch, kp gi v bo qun
rp
8428 33 90 - - - Loi khc
8428 39
- - Loi khc:
8428 39 30 - - - My t ng chuyn ch, kp gi v bo qun
rp
8428 39 90 - - - Loi khc
8428 40 00 - Cu thang my v bng ti t ng dng cho ngi i
b
8428 60 00 - Thng cp treo, gh treo, c cu ko ngi trt tuyt
ln cao dng trong mn trt tuyt; c cu ko dng
cho ng st leo ni
8428 90
- My khc:
8428 90 20 - - My t ng chuyn ch, kp gi v bo qun
rp
8428 90 30 - - Thit b y xe gong trong hm m, thanh ngang
xe gong hoc u my v cc thit b gi xe gong
chy ng ray tng t
8428 90 90 - - Loi khc
84.29
My i t li thng, my i t li nghing, my
san t, my cp t, my xc, my o t, my
chuyn t bng gu t xc, my m v xe lu ln
ng, loi t hnh.
- My i t li thng v my i t li nghing:
8429 11 00 - - Loi bnh xch
8429 19 00 - - Loi khc
8429 20 00 - My san t
8429 30 00 - My cp
8429 40
- My m v xe lu ln ng:
326
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
0
5
0
5
0
5
0
5
0
5
0
5
5
5
5
5
5
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
8429
8429
40 30 - - My m
40 40 - - Xe lu rung, vi lc rung ca trng khng qu 20 tn
tnh theo trng lng
8429 40 50 - - Cc loi xe lu rung khc
8429 40 90 - - Loi khc
- My xc, my o t v my chuyn t bng gu t
xc:
8429 51 00 - - My chuyn t bng gu t xc lp pha trc
8429 52 00 - - My c c cu phn trn quay c 360o
8429 59 00 - - Loi khc
84.30
Cc my i xc dn, co, san, cp, o, m, nn,
xc hoc khoan khc dng trong cng vic v t,
khong hoc qung; my ng cc v nh cc; my
xi tuyt v dn tuyt.
8430 10 00 - My ng cc v nh cc
8430 20 00 - My xi v dn tuyt
- My o ng hm v my ct va than hoc :
8430 31 00 - - Loi t hnh
8430 39 00 - - Loi khc
- My khoan hoc my o su khc:
8430 41 00 - - Loi t hnh
8430 49
- - Loi khc:
8430 49 10 - - - B dn khoan v cc mng cu kin tch hp s
dng trong cc cng on khoan
8430 49 90 - - - Loi khc
8430 50 00 - My khc, loi t hnh
- My khc, loi khng t hnh:
8430 61 00 - - My m hoc my nn
8430 69 00 - - Loi khc
84.31
Cc b phn ch s dng hoc ch yu s dng cho
cc loi my thuc cc nhm t 84.25 n 84.30.
8431
8431
8431
8431
8431
8431
- Ca my thuc nhm 84.25:

- - Ca my hot ng bng in:
10 13 - - - Ca hng ha thuc phn nhm 8425.11.00,
8425.31.00 hoc 8425.49.10
10 19 - - - Loi khc
- - Ca my khng hot ng bng in:
8425.39.00, 8425.41.00, 8425.42.10 hoc 8425.42.90
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
10
10 29 - - - Loi khc
20 00 - Ca my mc thuc nhm 84.27
- Ca my mc thuc nhm 84.28:
327
M hng
M t hng ho
8431
31
8431
31 10
8431
31 20
8431
8431
39
39 10
8431
8431
39 20
39 40
8431
39 90
8431
8431
8431
8431
41
41 10
41 90
42 00
8431
43 00
8431
8431
8431
49
49 10
49 20
8431
49 40
8431 49 50
8431 49 60
8431 49 90
84.32
8432
10 00
8432
8432
8432
8432
8432
8432
8432
8432
21
29
30
40
80
80
80
80
- - Ca thang my nng h theo chiu ng, ti nng

kiu thng (trc ti thng kp) hoc cu thang my:
- - - Ca hng ha thuc phn nhm 8428.10.21,
8428.10.29 hoc 8428.10.90
- - - Ca hng ha thuc phn nhm 8428.10.10 hoc
8428.40.00
- - Loi khc:
- - - Ca hng ha thuc phn nhm 8428.20.10,
8428.32.10, 8428.33.10 hoc 8428.39.10
- - - Ca hng ha thuc phn nhm 8428.90
- - - Ca my t ng dng chuyn ch, kp gi v
bo qun cc tm mch in, tm mch dy in hoc tm
mch in lp rp
- - - Loi khc
- Ca my thuc nhm 84.26, 84.29 hoc 84.30:
- - Gu xc, xng xc, gu ngom v gu kp:
- - - Dng cho hng ho thuc nhm 84.26
- - - Loi khc
- - Li ca my i t li thng hoc my i t li
nghing
- - B phn ca my khoan hoc my o su thuc
phn nhm 8430.41 hoc 8430.49
- - Loi khc:
- - - B phn ca my thuc nhm 84.26
- - - Li ct hoc mi li ct dng cho my co, my
san hoc my cp
- - - Li ct hoc mi li ct dng cho my i t
li thng hoc my i t li nghing
- - - Ca xe lu ln ng
- - - Ca hng ho thuc phn nhm 8430.20.00
- - - Loi khc
My nng nghip, lm vn hoc lm nghip dng
cho vic lm t hoc trng trt; my cn c hoc
sn chi th thao.
- My cy
- My ba, my co, my xi, my lm c v my cuc:
00
00
00
00
- - Ba a
- - Loi khc
- My gieo ht, my trng cy v my cy
- My vi phn v my rc phn
- My khc:
10 - - Dng trong nng nghip hoc lm vn
20 - - My cn cho bi c hay sn chi th thao
90 - - Loi khc
328
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
5
5
5
5
5
5
4
4
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
14
13
11
14
14
5
5
13
13
5
5
11
11
5
5
5
5
5
5
5
5
5
5
5
M hng
8432
8432
8432
8432
84.33
8433
8433
8433
8433
8433
M t hng ho
90
- B phn:
90 10 - - Ca my thuc phn nhm 8432.80.90
90 20 - - Ca my cn cho bi c hay sn chi th thao
90 90 - - Loi khc
My thu hoch hoc my p, k c my ng b,
bnh (kin) rm hoc c kh; my ct c ti hoc
c kh; my lm sch, phn loi hoc la chn
trng, hoa qu hoc nng sn khc, tr cc loi
my thuc nhm 84.37.
- My ct c dng cho cc bi c, cng vin hay sn
chi th thao:
11 00 - - Chy bng ng c, vi chi tit ct quay trn mt
phng ngang
19
- - Loi khc:
19 10 - - - Khng dng ng c
19 90 - - - Loi khc
20 00 - My ct c khc, k c cc thanh ct lp vo my ko
8433
8433
30 00 - My dn c kh khc
40 00 - My ng b, bnh (kin) rm hoc c kh, k c
my nng (thu dn) cc kin c ng
- My thu hoch khc; my p:
8433 51 00 - - My gt p lin hp
8433 52 00 - - My p khc
8433 53 00 - - My thu hoch sn phm c hoc r
8433 59
- - Loi khc:
8433 59 10 - - - My hi bng v my nht ht bng khi bng
8433 59 90 - - - Loi khc
8433 60
- My lm sch, phn loi hay chn trng, hoa qu hay
nng sn khc:
8433 60 10 - - Hot ng bng in
8433 90
- B phn:
8433 90 10 - - Cc bnh xe, c ng knh (gm c lp) trn 100
mm nhng khng qu 250 mm, vi kch thc chiu
ngang ca bnh xe hoc lp lp trn loi bnh xe
vt qu 30 mm
8433 90 20 - - Loi khc, ca hng ha thuc phn nhm 8433.11
hoc 8433.19.90
8433 90 30 - - Loi khc, ca hng ha thuc phn nhm
8433.19.10
8433 90 90 - - Loi khc
84.34
My vt sa v my ch bin sa.
8434 10
- My vt sa:
8434 10 10 - - Hot ng bng in
329
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
0
0
0
0
0
0
M hng
8434
8434
8434
8434
8434
8434
8434
84.35
10
20
20
20
90
90
90
8435
8435
8435
8435
8435
8435
84.36
10
10
10
90
90
90
8436
8436
8436
10
10
10
8436
21
8436
8436
8436
8436
8436
8436
21
21
29
29
29
80
8436
8436
80
80
8436
8436
80
80
8436
91
8436
8436
91
91
M t hng ho
20 - - Khng hot ng bng in
- My ch bin sa:
10 - - Hot ng bng in
- B phn:
10 - - Ca my hot ng bng in
20 - - Ca my khng hot ng bng in
My p, my nghin v cc loi my tng t dng
trong sn xut ru vang, ru to, nc tri cy
hoc cc loi ung tng t.
- My:
- B phn:
20 - - Ca my khng hot ng bng in
Cc loi my khc dng trong nng nghip, lm
vn, lm nghip, chn nui gia cm hoc nui ong,
k c my m ht ging c lp thit b c kh hoc
thit b nhit; my p trng gia cm v thit b si
m gia cm mi n.
- My ch bin thc n gia sc:
- My chm sc gia cm, my p trng gia cm v thit
b si m gia cm mi n:
- - My p trng gia cm v thit b si m gia cm
mi n:
10 - - - Hot ng bng in
20 - - - Khng hot ng bng in
- - Loi khc:
- My khc:
- - Hot ng bng in:
11 - - - Dng trong nng nghip hoc lm vn
19 - - - Loi khc
21 - - - Dng trong nng nghip hoc lm vn
29 - - - Loi khc
- B phn:
- - Ca my chm sc gia cm hoc my p trng gia
cm v thit b si m gia cm mi n:
10 - - - Ca my v thit b hot ng bng in
20 - - - Ca my v thit b khng hot ng bng in
330
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
14
14
13
13
11
11
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
0
0
0
0
0
0
M hng
8436
99
8436
8436
99 11
99 19
8436 99 21
8436 99 29
84.37
8437
10
8437
10 10
8437
10 20
8437
8437
8437
8437
10 30
10 40
80
80 10
8437
80 20
8437
80 30
8437
80 40
8437
80 51
8437
80 59
8437
80 61
8437
8437
80 69
90
8437
8437
90 11
90 19
8437
90 21
M t hng ho
- - Loi khc:
- - - Ca my v thit b hot ng bng in:
- - - - Dng trong nng nghip hoc lm vn
- - - - Loi khc
- - - Ca my v thit b khng hot ng bng in:
- - - - Dng trong nng nghip hoc lm vn
- - - - Loi khc
My lm sch, tuyn chn hoc phn loi ht ging,
ht ng cc hay cc loi u c lm kh; my
dng trong cng nghip xay st, ch bin ng cc
hoc u dng kh, tr cc loi my nng nghip.
- My lm sch, tuyn chn hoc phn loi ht ging,
ht ng cc hay cc loi u c lm kh:
- - Dng cho cc loi ht ng cc, hot ng bng in;
my sng sy ht v cc loi my lm sch tng t,
hot ng bng in
- - Dng cho cc loi ht ng cc, khng hot ng
bng in; my sng sy ht v cc loi my lm sch
tng t, khng hot ng bng in
- - Loi khc, hot ng bng in
- - Loi khc, khng hot ng bng in
- My khc:
- - My bc v tru v my xt go hnh cn, hot ng
bng in
- - My bc v tru v my xt go hnh cn, khng
hot ng bng in
- - My nghin c ph v ng dng cng nghip, hot
ng bng in
- - My nghin c ph v ng dng cng nghip, khng
hot ng bng in
- - Loi khc, hot ng bng in:
- - - My nh bng go, my gin, sng, ry, my lm
sch cm v my bc v
- - - Loi khc
- - Loi khc, khng hot ng bng in:
- - - My nh bng go, my gin, sng, ry, my lm
sch cm v my bc v
- - - Loi khc
- B phn:
- - - Ca my thuc phn nhm 8437.10
- - - Loi khc
- - - Ca my thuc phn nhm 8437.10
331
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
5
5
5
5
5
5
14
13
11
14
13
11
14
13
11
14
13
11
14
13
11
14
13
11
14
13
11
14
13
11
0
0
0
0
0
0
M hng
M t hng ho
8437 90 29 - - - Loi khc

84.38
My ch bin cng nghip hoc sn xut thc phm
hay ung, cha c ghi hay chi tit ni khc
trong Chng ny, tr cc loi my chit xut
hay ch bin du hoc m ng vt hoc du hoc
cht bo t thc vt.
8438 10
- My lm bnh m v my sn xut m macaroni,
spaghetti hoc cc sn phm tng t:
8438 10 10 - - Hot ng bng in
8438 20
- My sn xut mt ko, ca cao hay s c la:
8438 20 10 - - Hot ng bng in
8438 30
- My sn xut ng:
8438 30 10 - - Hot ng bng in
8438 40 00 - My sn xut bia
8438 50
- My ch bin tht gia sc hoc gia cm:
8438 50 10 - - Hot ng bng in
8438 60
- My ch bin hoa qu, qu hch hoc rau:
8438 60 10 - - Hot ng bng in
8438 80
- My loi khc:
- - My xay v c ph:
8438 80 11 - - - Hot ng bng in
- - Loi khc:
8438 80 91 - - - Hot ng bng in
8438 90
- B phn:
8438 90 12 - - - Ca my xay v c ph
8438 90 19 - - - Loi khc
8438 90 22 - - - Ca my st tch v c ph
8438 90 29 - - - Loi khc
84.39
My ch bin bt giy t vt liu si xenlul hoc
my dng cho qu trnh sn xut hoc hon thin
giy hoc ba.
8439 10 00 - My ch bin bt giy t vt liu si xenlul
8439 20 00 - My dng sn xut giy hoc ba
8439 30 00 - My hon thin sn phm giy hoc ba
332
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
3
3
3
3
3
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
8439
8439
84.40
8440
8440
8440
8440
8440
8440
84.41
M t hng ho
91 00
99 00
10
10
10
90
90
90
10
20
10
20
8441
8441
8441
8441
8441
8441
8441
10
10
10
20
20
20
30
8441
8441
8441
30 10
30 20
40
8441
8441
8441
8441
8441
8441
8441
8441
84.42
40
40
80
80
80
90
90
90
8442
8442
8442
8442
30
30 10
30 20
40
10
20
10
20
10
20
10
20
10
20
- B phn:
- - Ca my sn xut bt giy t vt liu si xenlul
- - Loi khc
My ng sch, k c my khu sch.
- My:
- - Hot ng bng in
- B phn:
- - Ca my hot ng bng in
- - Ca my khng hot ng bng in
Cc my khc dng sn xut bt giy, giy hoc
ba, k c my ct xn cc loi.
- My ct xn cc loi:
- - Hot ng bng in
- My lm ti, bao hoc phong b:
- - Hot ng bng in
- My lm thng ba, hp, hm, thng hnh ng, hnh
trng hoc cha tng t, tr loi my s dng
phng php c khun:
- - Hot ng bng in
- My lm cc sn phm t bt giy, giy hoc ba
bng phng php c khun:
- - Hot ng bng in
- My loi khc:
- - Hot ng bng in
- B phn:
My, thit b v dng c (tr loi my cng c
thuc cc nhm t 84.56 n 84.65) dng c
ch hoc ch bn, lm khun in (bt ch), trc ln
v cc b phn in n khc; mu k t in, bn in, bt
ch, trc ln v cc b phn in khc; khi, tm,
trc ln v in ly t, c chun b cho cc mc
ch in (v d, c lm phng, c lm ni
ht hoc c nh bng).
- My, thit b v dng c:
- - Hot ng bng in
- B phn ca cc my, thit b hoc dng c k trn:
333
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
8442
M t hng ho
40 10 - - Ca my, thit b hoc dng c hot ng bng in
8442
40 20 - - Ca my, thit b hoc dng c khng hot ng

bng in
8442 50 00 - Khun in (bt ch), trc ln v cc b phn in khc;
khun in, trc ln v in ly t, c chun b cho cc
mc ch in (v d, c lm phng, ni vn ht
hoc nh bng)
84.43
My in s dng cc b phn in nh khun in (bt
ch), trc ln v cc b phn in ca nhm 84.42;
my in khc, my copy (copying machines) v my
fax, c hoc khng kt hp vi nhau; b phn v
cc ph kin ca chng.
- My in s dng cc b phn in nh khun in (bt
ch), trc ln v cc b phn in khc thuc nhm 84.42:
8443
8443
8443
8443
8443
8443
8443
8443
8443
8443
8443
8443
8443
8443
8443
8443
8443
8443
11 00 - - My in offset, in cun
12 00 - - My in offset, in theo t, loi s dng trong vn
phng (s dng giy vi kch thc giy dng khng
gp mt chiu khng qu 22 cm v chiu kia khng
qu 36 cm)
13 00 - - My in offset khc
14 00 - - My in ni, in cun, tr loi my in ni bng khun
mm
15 00 - - My in ni, tr loi in cun, tr loi my in ni bng
khun mm
16 00 - - My in ni bng khun mm
17 00 - - My in nh trn bn km
19 00 - - Loi khc
- My in khc, my copy v my fax, c hoc khng
kt hp vi nhau:
31
- - My kt hp hai hoc nhiu chc nng in, copy hoc
fax, c kh nng kt ni vi my x l d liu t ng
hoc kt ni mng:
31 10 - - - My in- copy, in bng cng ngh in phun
31 20 - - - My in-copy, in bng cng ngh laser
31 30 - - - My in-copy-fax kt hp
31 90 - - - Loi khc
32
- - Loi khc, c kh nng kt ni vi my x l d
liu t ng hoc kt ni mng:
32 10 - - - My in kim
32 20 - - - My in phun
32 30 - - - My in laser
32 40 - - - My fax
334
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
8443
32 50 - - - My in kiu li dng sn xut cc tm mch in

hoc tm mch dy in
8443 32 60 - - - My v ( Plotters)
8443 32 90 - - - Loi khc
8443 39
- - Loi khc:
- - - My photocopy tnh in, hot ng bng cch ti
to hnh nh gc trc tip ln bn sao (qu trnh ti to
trc tip):
8443 39 11 - - - - Loi mu
8443 39 19 - - - - Loi khc
8443 39 20 - - - My photocopy tnh in, hot ng bng cch ti
to hnh nh gc ln bn sao thng qua bc trung gian
(qu trnh ti to gin tip)
8443 39 30 - - - My photocopy khc kt hp h thng quang hc
8443 39 40 - - - My in phun
8443 39 90 - - - Loi khc
- B phn v ph kin:
8443 91 00 - - B phn v ph kin ca my in s dng cc b
phn in nh khun in (bt ch), trc ln v cc b phn
in khc ca nhm 84.42
8443 99
- - Loi khc:
8443 99 10 - - - Ca my in kiu li dng sn xut tm mch
in hay tm mch dy in
8443 99 20 - - - Hp mc in c mc in
8443 99 30 - - - B phn cung cp v phn loi giy
8443 99 90 - - - Loi khc
84.44
My p n, ko chui, to dn hoc my ct vt
liu dt nhn to.
8444 00 10 - Hot ng bng in
8444 00 20 - Khng hot ng bng in
84.45
My chun b x si dt; my ko si, my u si
hoc my xe si v cc loi my khc dng cho sn
xut si dt; my gung hoc my nh ng si dt
(k c my nh sut si ngang) v cc loi my
chun b s si dt dng cho my thuc nhm 84.46
hoc 84.47.
- My chun b si dt:
8445 11
- - My chi th:
8445 11 10 - - - Hot ng bng in
8445 12
- - My chi k:
8445 12 10 - - - Hot ng bng in
8445 13
- - My ghp ci hoc my si th:
8445 13 10 - - - Hot ng bng in
335
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
5
0
0
5
0
0
4
0
0
5
0
0
5
0
0
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
8445
8445
8445
8445
8445
8445
8445
8445
8445
8445
8445
13
19
19
19
20
20
20
30
30
30
40
8445
8445
8445
8445
8445
84.46
8446
8446
8446
40
40
90
90
90
10
10
10
M t hng ho
- - Loi khc:
- My ko si:
- My u hoc my xe si:
- My nh ng (k c my nh sut si ngang) hoc
my gung si:
- Loi khc:
My dt.
- Cho vi dt c kh rng khng qu 30 cm:
- Cho vi dt c kh rng t 30 cm tr ln, loi dt thoi:
8446
8446
8446
21 00 - - My dt khung ci c ng c
29 00 - - Loi khc
30 00 - Cho vi dt c kh rng t 30 cm tr ln, loi dt
khng thoi
84.47
My dt kim, my khu nh v my to si cun,
sn xut vi tuyn, ren, thu, trang tr, dy tt hoc
li v my chn si ni vng.
- My dt kim trn:
8447 11
- - C ng knh trc cun khng qu 165 mm:
8447 11 10 - - - Hot ng bng in
8447 12
- - C ng knh trc cun trn 165 mm:
8447 12 10 - - - Hot ng bng in
8447 20
- My dt kim phng; my khu nh:
8447 20 10 - - Hot ng bng in
8447 90
- Loi khc:
8447 90 10 - - Hot ng bng in
336
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
84.48
8448
11
8448
8448
8448
8448
8448
8448
11
11
19
19
19
20
10
20
00
8448
8448
8448
8448
31
32
33
39
00
00
00
00
8448
8448
8448
42 00
49
49 10
8448
8448
49 91
49 92
8448
51 00
10
20
8448 59 00
84.49
8449
8449
00 10
00 20
My ph tr dng vi cc my thuc nhm 84.44,

84.45, 84.46 hoc 84.47 (v d, u tay ko, u
Jacquard, c cu t dng, c cu thay thoi); cc b
phn v ph kin ph hp ch dng hoc ch yu
dng cho cc my thuc nhm ny hoc ca nhm
84.44, 84.45, 84.46 hoc 84.47 (v d, cc si v
gng, kim chi, lc chi k, phu n si, thoi, go
v khung go, kim dt).
- My ph tr dng cho cc loi my thuc nhm
84.44, 84.45, 84.46 hoc 84.47:
- - u tay ko v u Jacquard; my thu nh ba, my
sao ba, my c l hoc cc my ghp ba c s
dng cho mc ch trn:
- - - Hot ng bng in
- - Loi khc:
- - - Hot ng bng in
- B phn v ph kin ca my thuc nhm 84.44 hoc
cc my ph tr ca chng
cc my ph tr ca chng:
- - Kim chi
- - Ca my chun b x si dt, tr kim chi
- - Cc si, gng, ni v khuyn
- - Loi khc
- B phn v ph kin ca my dt (khung ci) hoc
my ph tr ca chng:
- - Lc dt, go v khung go
- - Loi khc:
- - - Thoi
- - - Loi khc:
- - - - B phn ca my hot ng bng in
- - - - B phn ca my khng hot ng bng in
my ph tr ca chng:
- - Platin to vng (sinker), kim dt v cc chi tit to
vng khc
- - Loi khc
My dng sn xut hay hon tt pht hoc cc
sn phm khng dt dng mnh hoc dng hnh, k
c my lm m pht; ct lm m.
- Hot ng bng in
- Khng hot ng bng in
337
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
84.50
8450
8450
11
11 10
8450
8450
8450
8450
8450
8450
11
12
19
19
19
20
90
00
10
90
00
My git gia nh hoc trong hiu git, k c my

git c chc nng sy kh.
- My git, c sc cha khng qu 10 kg vi kh mt
ln git:
- - My t ng hon ton:
- - - Loi c sc cha khng qu 6 kg vi kh mt ln
git
- - - Loi khc
- - My git khc, c chc nng sy ly tm
- - Loi khc:
- - - Hot ng bng in
- - - Loi khc
- My git, c sc cha trn 10 kg vi kh mt ln git
8450
8450
8450
90
- B phn:
90 10 - - Ca my thuc phn nhm 8450.20.00
90 20 - - Ca my thuc phn nhm 8450.11, 8450.12.00
hoc 8450.19
84.51
Cc loi my (tr my thuc nhm 84.50) dng
git, lm sch, vt, sy, l hi, p (k c p mch),
ty trng, nhum, h bng, hon tt, trng ph hoc
ngm tm si, vi dt hoc hng dt hon thin
v cc my dng pht h ln lp vi hoc lp
vi nn khc, dng trong sn xut hng tri sn nh
vi sn lt sn; my qun, t, gp, ct hoc ct
hnh rng ca vi dt.
8451 10 00 - My git kh
- My sy:
8451 21 00 - - Cng sut mi ln sy khng qu 10 kg vi kh
8451 29 00 - - Loi khc
8451 30
- My l v l hi p (k c p mch):
8451 30 10 - - My l trc n, loi gia dng
8451 30 90 - - Loi khc
8451 40 00 - My git, ty trng hoc nhum
8451 50 00 - My qun, t, gp, ct hoc ct hnh rng ca vi
dt
8451 80 00 - My loi khc
8451 90
- B phn:
- - Ca my c cng sut mi ln sy khng qu 10 kg
vi kh:
8451 90 11 - - - Loi gia dng
8451 90 19 - - - Loi khc
8451 90 90 - - Loi khc
338
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
21
19
19
17
17
21
21
21
19
19
19
17
17
17
3
3
3
3
3
3
21
3
19
3
17
3
0
0
0
0
0
0
0
0
0
0
0
0
5
5
0
5
5
0
4
4
0
M hng
84.52
8452
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
My khu, tr cc loi my khu sch thuc nhm

84.40; bn, t, chn my v np thit k chuyn
dng cho cc loi my khu; kim my khu.
28
25
23
0
0
5
0
0
5
0
0
4
21
19
17
90 19 - - - Loi khc
- - Loi khc:
90 91 - - - Thn trn v thn di my, c hoc khng
c khung; bnh ; b phn che chn dy ai; bn p
cc loi
90 92 - - - Bn, t, chn my v np v cc b phn ca chng
21
19
17
8452 90 99 - - - Loi khc

84.53
My dng s ch, thuc da hoc ch bin da sng
hoc da thuc hoc my sn xut hay sa cha
giy dp hoc cc sn phm khc t da sng hoc
da thuc, tr cc loi my may.
8453 10
- My dng s ch, thuc hoc ch bin da sng
hoc da thuc:
8453 10 10 - - Hot ng bng in
8453 20
- My sn xut hoc sa cha giy dp:
8453 20 10 - - Hot ng bng in
8453 80
- My khc:
8453 80 10 - - Hot ng bng in
8453 90 00 - B phn
84.54
L thi, ni rt, khun c thi v my c, dng
trong luyn kim hay c kim loi.
8454 10 00 - L thi
8454 20 00 - Khun c thi v ni rt
8454 30 00 - My c
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
0
0
5
0
0
5
0
8452
8452
8452
8452
8452
8452
8452
8452
8452
10 00 - My khu dng cho gia nh

- My khu khc:
21 00 - - Loi t ng
29 00 - - Loi khc
30 00 - Kim my khu
90
- Bn, t, chn my v np cho my khu v cc b
phn ca chng; b phn khc ca my khu:
- - Ca my thuc phn nhm 8452.10.00:
90 11 - - - Thn trn v thn di my, c hoc khng
c khung; bnh ; b phn che chn dy ai; bn p
cc loi
90 12 - - - Bn, t, chn my v np v cc b phn ca chng
339
M hng
M t hng ho
8454 90 00 - B phn
84.55
My cn kim loi v trc cn ca n.
8455 10 00 - My cn ng
- My cn khc:
8455 21 00 - - My cn nng hay my cn nng v ngui kt hp
8455 22 00 - - My cn ngui
8455 30 00 - Trc cn dng cho my cn
8455 90 00 - B phn khc
84.56
My cng c gia cng mi loi vt liu bng cch
bc tch vt liu, bng cc quy trnh s dng tia
laser hoc tia sng khc hoc chm ph-tng, siu
m, phng in, in ha, chm tia in t, chm
tia i-on hoc qu trnh x l plasma h quang; my
ct bng tia nc.
8456 10 00 - Hot ng bng tia laser hoc tia sng khc hoc
chm tia ph-tng
8456 20 00 - Hot ng bng phng php siu m
8456 30 00 - Hot ng bng phng php phng in t
8456 90
- Loi khc:
8456 90 10 - - My cng c, iu khin s, gia cng vt liu
bng phng php bc tch vt liu, phng php
plasma, sn xut cc tm mch in hay tm mch dy
in
8456 90 20 - - Thit b gia cng t ng dng cng ngh nhng
dung dch in ha, dng tch vt liu trn cc
ca tm mch in hay tm mch dy in
8456 90 90 - - Loi khc
84.57
Trung tm gia cng c, my kt cu mt v tr v
my nhiu v tr gia cng chuyn dch gia cng
kim loi.
8457 10 00 - Trung tm gia cng c
8457 20 00 - My mt v tr gia cng
8457 30 00 - My nhiu v tr gia cng chuyn dch
84.58
My tin kim loi (k c trung tm gia cng tin)
bc tch kim loi.
- My tin ngang:
8458 11 00 - - iu khin s
8458 19
- - Loi khc:
8458 19 10 - - - C bn knh gia cng tin khng qu 300 mm
8458 19 90 - - - Loi khc
- My tin khc:
8458 91 00 - - iu khin s
8458 99
- - Loi khc:
8458 99 10 - - - C bn knh gia cng tin khng qu 300 mm
8458 99 90 - - - Loi khc
340
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
84.59
8459
8459
8459
10
10 10
10 20
8459
8459
8459
8459
21 00
29
29 10
29 20
8459
8459
8459
8459
8459
8459
8459
31
39
39
39
40
40
40
8459
8459
8459
8459
51 00
59
59 10
59 20
8459
8459
8459
8459
8459
8459
8459
84.60
61
69
69
69
70
70
70
8460
00
10
20
10
20
00
10
20
10
20
My cng c (k c u gia cng t hp c th di

chuyn c) dng khoan, doa, phay, ren hoc ta
r bng phng php bc tch kim loi, tr cc loi
my tin (k c trung tm gia cng tin) thuc nhm
84.58.
- u gia cng t hp c th di chuyn c:
- - Hot ng bng in
- My khoan khc:
- - iu khin s
- - Loi khc:
- - - Hot ng bng in
- My doa-phay khc:
- - iu khin s
- - Loi khc:
- - - Hot ng bng in
- My doa khc:
- - Hot ng bng in
- My phay, kiu cng xn:
- - iu khin s
- - Loi khc:
- - - Hot ng bng in
- My phay khc:
- - iu khin s
- - Loi khc:
- - - Hot ng bng in
- My ren hoc my ta r khc:
- - Hot ng bng in
My cng c dng mi bavia, mi sc, mi nhn,
mi khn, mi r, nh bng hoc bng cch khc
gia cng hon thin kim loi hoc gm kim loi
bng cc loi mi, vt liu mi hoc cc cht
nh bng, tr cc loi my ct rng, mi rng hoc
gia cng hon thin bnh rng thuc nhm 84.61.
- My mi phng, trong vic xc nh v tr theo trc

ta no c th t ti chnh xc ti thiu l
0,01 mm:
11 00 - - iu khin s
341
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
8460
8460
8460
19
- - Loi khc:
- My mi khc, trong vic xc nh v tr theo trc
ta no c th t ti chnh xc ti thiu l
0,01 mm:
8460 21 00 - - iu khin s
8460 29
- - Loi khc:
8460 29 10 - - - Hot ng bng in
- My mi sc (mi dng c lm vic hay li ct):
8460 31
- - iu khin s:
8460 31 10 - - - My cng c, iu khin s, c b phn g kp
mu gia cng hnh ng lp c nh v c cng sut
khng qu 0,74 kW, mi sc cc mi khoan bng
vt liu cc bua vi ng knh chui khng qu 3,175
mm
8460 31 90 - - - Loi khc
8460 39
- - Loi khc:
8460 39 10 - - - Hot ng bng in
8460 40
- My mi khn hoc my mi r:
8460 40 10 - - Hot ng bng in
8460 90
- Loi khc:
8460 90 10 - - Hot ng bng in
84.61
My bo, my bo ngang, my xc, my chut, my
ct bnh rng, mi hoc my gia cng rng ln cui,
my ca, my ct t v cc loi my cng c khc
gia cng bng cch bc tch kim loi hoc gm kim
loi, cha c ghi hay chi tit ni khc.
8461
8461
8461
8461
8461
8461
8461
8461
8461
8461
8461
8461
20
20
20
30
30
30
40
40
40
50
50
50
10
20
10
20
10
20
10
20
- My bo ngang hoc my xc:

- - Hot ng bng in
- My chut:
- - Hot ng bng in
- My ct bnh rng, mi hoc gia cng rng ln cui:
- - Hot ng bng in
- My ca hoc my ct t:
- - Hot ng bng in
342
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
8461
90
8461
8461
90 11
90 19
8461 90 91
8461 90 99
84.62
8462
10
8462
8462
10 10
10 20
8462
8462
8462
8462
21 00
29
29 10
29 20
8462
8462
8462
8462
31 00
39
39 10
39 20
8462
8462
8462
8462
41 00
49
49 10
49 20
8462
8462
8462
91 00
99
99 10
8462
99 20
8462
8462
99 50
99 60
M t hng ho
- Loi khc:
- - Hot ng bng in:
- - - My bo
- - - Loi khc
- - - My bo
- - - Loi khc
My cng c (k c my p) dng gia cng kim
loi bng cch rn, g hoc dp khun; my cng c
(k c my p) gia cng kim loi bng cch un,
gp, ko thng, dt phng, ct xn, t rp, hoc ct
rnh hnh ch V; my p gia cng kim loi hoc
cc bua kim loi cha c chi tit trn.
- My rn hay my dp khun (k c my p) v ba
my:
- - Hot ng bng in
- My un, gp, lm thng hoc dt phng (k c my
p):
- - iu khin s
- - Loi khc:
- - - Hot ng bng in
- My xn (k c my dp), tr my ct (xn) v t
lin hp:
- - iu khin s
- - Loi khc:
- - - Hot ng bng in
- My t dp hay mt ct rnh hnh ch V (k c my
p), my xn v t dp lin hp:
- - iu khin s
- - Loi khc:
- - - Hot ng bng in
- Loi khc:
- - My p thy lc
- - Loi khc:
- - - My sn xut thng, can v cha tng t t
thic tm, hot ng bng in
- - - My sn xut thng, can v cha tng t t
tm m thic, khng hot ng bng in
- - - Loi khc, khng hot ng bng in
343
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
84.63
8463
8463
8463
8463
8463
8463
8463
8463
8463
8463
8463
8463
84.64
10
10
10
20
20
20
30
30
30
90
90
90
8464
8464
8464
8464
8464
8464
8464
8464
8464
84.65
10
10
10
20
20
20
90
90
90
8465
10 00
8465
8465
91
91 10
8465
8465
8465
91 20
91 90
92
10
20
10
20
10
20
10
20
10
20
10
20
10
20
My cng c khc gia cng kim loi hoc gm

kim loi, khng cn bc tch vt liu.
- My ko thanh, ng, hnh, dy hoc loi tng t:
- - Hot ng bng in
- My ln ren:
- - Hot ng bng in
- My gia cng dy:
- - Hot ng bng in
- Loi khc:
- - Hot ng bng in
My cng c gia cng , gm, b tng, xi mng aming hoc cc loi khong vt tng t hoc my
dng gia cng ngui thy tinh.
- My ca:
- - Hot ng bng in
- My mi nhn hay mi bng:
- - Hot ng bng in
- Loi khc:
- - Hot ng bng in
My cng c (k c my ng inh, ng ghim, dn
hoc lp rp bng cch khc) dng gia cng g,
lie, xng, cao su cng, plastic cng hay cc vt liu
cng tng t.
- My c th thc hin cc nguyn cng gia cng c
khc nhau m khng cn thay dng c gia cc nguyn
cng
- Loi khc:
- - My ca:
- - - khc vch ln cc tm mch in hay tm mch
dy in hoc cc tm ca tm mch in hay tm ca
tm mch dy in, hot ng bng in
- - - Loi khc
- - My bo, my phay hay my to khun (bng
phng php ct):
344
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
3
3
3
3
3
M hng
M t hng ho
8465
92 10 - - - khc vch ln cc tm mch in hay tm mch

dy in hoc cc tm ca tm mch in hay tm ca
tm mch dy in, c th lp va c mi khc c
ng knh chui khng qu 3,175 mm, dng khc
vch ln cc tm mch in hay tm mch dy in hoc
cc tm ca tm mch in hay tm ca tm mch
dy in
8465 92 90 - - - Loi khc
8465 93
- - My mi nhn, my phun ct hoc my mi bng:
8465 93 10 - - - Hot ng bng in
8465 94
- - My un hoc my lp rp:
8465 94 10 - - - Hot ng bng in
8465 95
- - My khoan hoc c mng:
8465 95 10 - - - My khoan sn xut cc tm mch in hoc tm
mch dy in, c tc quay trn 50.000 vng/pht v
c th lp va c mi khoan c ng knh chui
khng qu 3,175 mm
8465 95 90 - - - Loi khc
8465 96
- - My x, lng hay my bc tch:
8465 96 10 - - - Hot ng bng in
8465 99
- - Loi khc:
8465 99 30 - - - My tin, hot ng bng in
8465 99 40 - - - My tin, khng hot ng bng in
8465 99 50 - - - My o bavia b mt ca tm mch in hoc
tm mch dy in trong qu trnh sn xut; khc vch
ln tm mch in hoc tm mch dy in hoc tm ca
tm mch in hay tm mch dy in; my p lp mng
sn xut tm mch in hay tm mch dy in
8465 99 90 - - - Loi khc
84.66
B phn v ph kin ch dng hay ch yu dng vi
cc my thuc cc nhm t 84.56 n 84.65, k c
g kp sn phm hay gi kp dng c, u ct ren
t m, u chia v nhng b phn ph tr
chuyn dng khc dng cho cc my cng c; gi
kp dng c dng cho mi loi dng c lm vic
bng tay.
8466 10
- B phn kp dng c v u ct ren t m:
345
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
M hng
M t hng ho
8466
10 10 - - Dng cho my cng c thuc cc phn nhm

8456.90.10, 8456.90.20, 8460.31.10, 8465.91.10,
8465.92.10, 8465.95.10 hoc 8465.99.50
8466 10 90 - - Loi khc
8466 20
- B phn kp sn phm:
8466 20 10 - - Dng cho my cng c thuc cc phn nhm
8456.90.10, 8456.90.20, 8460.31.10, 8465.91.10,
8465.92.10, 8465.95.10 hoc 8465.99.50
8466 20 90 - - Loi khc
8466 30
- u chia v nhng b phn ph tr chuyn dng
khc dng cho my cng c:
8466 30 10 - - Dng cho my cng c thuc phn nhm
8456.90.10, 8456.90.20, 8460.31.10, 8465.91.10,
8465.92.10, 8465.95.10 hoc 8465.99.50
8466 30 90 - - Loi khc
- Loi khc:
8466 91 00 - - Dng cho my thuc nhm 84.64
8466 92
- - Dng cho my thuc nhm 84.65:
8466 92 10 - - - Dng cho my thuc phn nhm 8465.91.10,
8465.92.10, 8465.95.10 hoc 8465.99.50
8466 92 90 - - - Loi khc
8466 93
- - Dng cho my thuc nhm 84.56 n 84.61:
8466 93 20 - - - Dng cho my thuc phn nhm 8456.90.10,
8456.90.20 hoc 8460.31.10
8466 93 90 - - - Loi khc
8466 94 00 - - Dng cho my thuc nhm 84.62 hoc 84.63
84.67
Dng c cm tay, hot ng bng kh nn, thy lc
hoc c gn ng c dng in hay khng dng in.
8467
8467
8467
8467
8467
8467
8467
8467
8467
8467
- Hot ng bng kh nn:

11 00 - - Dng quay (k c dng kt hp chuyn ng quay
v chuyn ng va p)
19 00 - - Loi khc
- Gn ng c in (phn ng lc c lp lin vi
dng c):
21 00 - - Khoan cc loi
22 00 - - Ca
29 00 - - Loi khc
- Dng c khc:
81 00 - - Ca xch
89 00 - - Loi khc
- B phn:
91
- - Ca ca xch:
91 10 - - - Ca loi c in
91 90 - - - Loi khc
346
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
5
5
0
5
5
0
4
4
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
8467
8467
8467
92 00 - - Ca dng c hot ng bng kh nn

99
- - Loi khc:
8467.22.00 hoc 8467.29.00
8467 99 90 - - - Loi khc
84.68
Thit b v dng c dng hn nhit thp, hn
nhit cao, c hoc khng c kh nng ct, tr cc
loi thuc nhm 85.15; thit b v dng c dng
ti b mt s dng kh ga.
8468 10 00 - ng x cm tay
8468 20
- Thit b v dng c s dng kh ga khc:
8468 20 10 - - Dng c hn hoc ct kim loi s dng kh ga, iu
khin bng tay (loi khng cm tay)
8468 20 90 - - Loi khc
8468 80 00 - My v thit b khc
8468 90
- B phn:
8468 90 10 - - Ca hng ha thuc phn nhm 8468.10.00
8468 90 90 - - Loi khc
84.69
My ch tr cc loi my in thuc nhm 84.43; my
x l vn bn.
8469 00 10 - My x l vn bn
8469 00 90 - Loi khc
84.70
My tnh v cc my ghi, sao v hin th d liu loi
b ti c chc nng tnh ton; my k ton; my
ng du bu ph, my bn v v cc loi my
tng t, c gn b phn tnh ton; my tnh tin.
8470
8470
8470
8470
8470
8470
8470
8470
8470
10 00 - My tnh in t c th hot ng khng cn ngun

in ngoi v my ghi, sao v hin th d liu, loi b
ti c chc nng tnh ton
- My tnh in t khc:
21 00 - - C gn b phn in
29 00 - - Loi khc
30 00 - My tnh khc
50 00 - My tnh tin
90
- Loi khc:
90 10 - - My ng du bu ph
90 20 - - My k ton
90 90 - - Loi khc
347
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
84.71
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
My x l d liu t ng v cc khi chc nng

ca chng; u c t tnh hay u c quang hc,
my truyn d liu ln cc phng tin truyn d
liu di dng m ha v my x l nhng d liu
ny, cha c chi tit hay ghi ni khc.
8471
30
8471
30 10
8471
8471
30 20
30 90
8471
41
8471
41 10
8471
8471
8471
41 90
49
49 10
8471
8471
49 90
50
8471
50 10
8471
8471
50 90
60
8471
8471
60 30
60 40
8471
8471
8471
8471
8471
8471
60
70
70
70
70
70
90
10
20
30
40
- My x l d liu t ng loi xch tay, c trng

lng khng qu 10 kg, gm t nht mt n v x l
d liu trung tm, mt bn phm v mt mn hnh:
- - My tnh nh cm tay bao gm my tnh mini v s
ghi chp in t kt hp my tnh (PDAs)
- - My tnh xch tay k c notebook v subnotebook
- - Loi khc
- My x l d liu t ng khc:
- - Cha trong cng mt v c t nht mt n v x l
trung tm, mt n v nhp v mt n v xut, kt hp
hoc khng kt hp vi nhau:
- - - My tnh c nhn tr my tnh xch tay ca phn
nhm 8471.30
- - - Loi khc
- - Loi khc, dng h thng:
- - - My tnh c nhn tr my tnh b ti ca phn
nhm 8471.30
- - - Loi khc
- B x l tr loi ca phn nhm 8471.41 hoc
8471.49, c hoc khng cha trong cng v ca mt
hoc hai thit b sau: b lu tr, b nhp, b xut:
- - B x l dng cho my tnh c nhn (k c loi my
xch tay)
- - Loi khc
- B nhp hoc b xut, c hoc khng cha b lu tr
trong cng mt v:
- - Bn phm my tnh
- - Thit b nhp theo ta X-Y, bao gm chut, bt
quang, cn iu khin, bi xoay, v mn hnh cm ng
- - Loi khc
- B lu tr:
- - a mm
- - a cng
- - bng
- - a quang, k c CD-ROM, DVD v CD c
th ghi c (CD-R)
348
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
8471
8471
8471
8471
8471
8471
8471
8471
8471
8471
M t hng ho
70 50 - - Cc b lu tr c nh dng ring k c cc vt
mang tin dng cho my x l d liu t ng, c hoc
khng c cc vt mang tin c th thay i c, l sn
phm ca cng ngh t, quang hoc cng ngh khc
70
70
80
80
80
80
90
90
90
91
99
10
70
90
10
20
- - Loi khc:
- - - H thng sao lu t ng
- - - Loi khc
- Cc b khc ca my x l d liu t ng:
- - B iu khin v b thch ng
- - Card m thanh hoc card hnh nh
- - Loi khc
- Loi khc:
- - My c m vch
- - My c k t quang hc, my qut nh hoc ti liu
8471 90 90 - - Loi khc

84.72
My vn phng khc (v d, my nhn bn in keo
hoc my nhn bn s dng giy sp, my ghi a
ch, my rt tin giy t ng, my phn loi tin
kim loi, my m hoc ng gi tin kim loi, my
gt bt ch, my t l hay my dp ghim).
8472 10
- My nhn bn:
8472 10 10 - - Hot ng bng in
8472 30
- My phn loi hoc gp th hoc cho th vo phong
b hoc bng giy, my m, gp hay gn kn v my
ng dn tem hay hy tem bu chnh:
8472 30 10 - - Hot ng bng in
8472 90
- Loi khc:
8472 90 10 - - My thanh ton tin t ng
8472 90 20 - - H thng nhn dng vn tay in t
8472 90 30 - - Loi khc, hot ng bng in
8472 90 90 - - Loi khc, khng hot ng bng in
84.73
B phn v ph kin (tr v, hp ng v cc loi
tng t) ch dng hoc ch yu dng vi cc my
thuc cc nhm t 84.69 n 84.72.
8473 10
- B phn v ph kin ca my thuc nhm 84.69:
8473 10 10 - - Tm mch in lp rp dng cho my x l vn bn
8473 10 90 - - Loi khc
8473 21 00 - - Ca my tnh in t thuc phn nhm 8470.10.00,
8470.21.00 hoc 8470.29.00
8473 29 00 - - Loi khc
349
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
3
3
3
3
3
3
3
3
3
3
3
0
3
3
3
0
3
3
3
0
3
3
3
0
0
0
0
0
0
M hng
8473
8473
8473
8473
8473
8473
8473
8473
M t hng ho
30
30 10 - - Tm mch in lp rp
30 90 - - Loi khc
40
- - Dng cho my hot ng bng in:
40 11 - - - B phn, k c tm mch in lp rp s dng cho
my thanh ton tin t ng
40 19 - - - Loi khc
40 20 - - Dng cho my khng hot ng bng in
50
- B phn v ph kin thch hp dng cho my thuc
hai hay nhiu nhm ca cc nhm t 84.69 n 84.72:
- - Dng cho my hot ng bng in:

8473 50 11 - - - Thch hp dng cho my thuc nhm 84.71
8473 50 19 - - - Loi khc
8473 50 20 - - Dng cho my khng hot ng bng in
84.74
My dng phn loi, sng lc, phn tch, ra,
nghin, xay, trn hay nho t, , qung hoc cc
khong vt khc, dng rn (k c dng bt hoc
dng bt nho); my dng ng khi, to hnh
hoc c khun cc nhin liu khong rn, bt gm
nho, xi mng cha ng cng, thch cao hoc cc
sn phm khong khc dng bt hoc bt nho;
my to khun c bng ct.
8474 10
- My phn loi, sng lc, phn tch hoc ra:
8474 10 10 - - Hot ng bng in
8474 20
- My nghin hoc xay:
- - Hot ng bng in:
8474 20 11 - - - Dng cho
8474 20 19 - - - Loi khc
8474 20 21 - - - Dng cho
8474 20 29 - - - Loi khc
- My trn hoc nho:
8474 31
- - My trn b tng hoc nho va:
8474 31 10 - - - Hot ng bng in
8474 32
- - My trn khong vt vi bi-tum:
8474 32 11 - - - - C cng sut khng qu 80 tn / gi
8474 32 19 - - - - Loi khc
8474 32 21 - - - - C cng sut khng qu 80 tn / gi
8474 32 29 - - - - Loi khc
350
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
8474
8474
8474
8474
8474
8474
8474
8474
8474
84.75
39
39
39
80
80
80
90
90
90
8475
10
8475
8475
10 10
10 20
8475
21 00
8475
8475
8475
8475
84.76
29 00
90
90 10
90 20
8476
8476
21 00
29 00
10
20
10
20
10
20
8476 81 00
8476 89 00
8476 90 00
84.77
8477
8477
10
10 10
8477
10 31
- - Loi khc:
- - - Hot ng bng in
- My khc:
- - Hot ng bng in
- B phn:
My lp rp n in hoc n in t, bng n
ng, n chn khng hoc n nhy, vi v bc
bng thy tinh; my ch to hoc gia cng nng
thy tinh hay thy tinh.
- My lp rp n in hay n in t, n ng
hoc n chn khng hay n nhy, vi v bc bng
thy tinh:
- - Hot ng bng in
- My ch to hoc gia cng nng thy tinh hay
thy tinh:
- - My sn xut si quang hc v phi to hnh trc
ca chng
- - Loi khc
- B phn:
My bn hng t ng (v d, my bn tem bu
in, my bn thuc l, my bn thc phm hoc
ung), k c my i tin.
- My bn ung t ng:
- - C km thit b lm nng hay lm lnh
- - Loi khc
- My khc:
- - C km thit b lm nng hay lm lnh
- - Loi khc
- B phn
My dng gia cng cao su hoc plastic hay dng
trong vic sn xut cc sn phm t nhng vt liu
trn, cha c chi tit hay ghi ni khc trong
Chng ny.
- My c phun:
- - c cao su
- - c plastic:
- - - My c phun sn phm poly (vinyl chloride)
(PVC)
351
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
8477
8477
8477
8477
8477
8477
8477
8477
10
20
20
20
30
40
40
40
8477
51
8477
8477
8477
8477
8477
59
59
59
80
80
8477
80
8477
80
8477
8477
80
80
8477
8477
90
90
8477
90
8477
90
8477
8477
90
90
84.78
8478
8478
8478
8478
8478
10
10
10
90
90
M t hng ho
39 - - - Loi khc
- My n:
10 - - n cao su
20 - - n plastic
00 - My c thi
- My c chn khng v cc loi my c nhit khc:
10 - - c hay to hnh cao su
20 - - c hay to hnh plastic
- My c hay to hnh khc:
00 - - c hay ti ch lp hi hay c hay to hnh
loi sm khc
- - Loi khc:
10 - - - Dng cho cao su
20 - - - Dng cho plastic
- My khc:
10 - - ch bin cao su hoc sn xut cc sn phm t
cao su, hot ng bng in
20 - - ch bin cao su hoc sn xut cc sn phm t
cao su, khng hot ng bng in
- - ch bin plastic hoc sn xut cc sn phm t
plastic, hot ng bng in:
31 - - - My p lp mng dng sn xut tm mch in
hoc tm mch dy in
39 - - - Loi khc
40 - - ch bin plastic hoc sn xut cc sn phm t
plastic khng hot ng bng in
- B phn:
10 - - Ca my ch bin cao su hoc sn xut cc sn
phm t cao su hot ng bng in
20 - - Ca my ch bin cao su hoc sn xut cc sn
phm t cao su khng hot ng bng in
- - Ca my ch bin plastic hoc sn xut cc sn
phm t plastic hot ng bng in:
32 - - - B phn ca my p lp mng dng sn xut
tm mch in hoc tm mch dy in
39 - - - Loi khc
40 - - Ca my ch bin plastic hoc cc sn phm t
plastic, khng hot ng bng in
My ch bin hay ng gi thuc l, cha c chi
tit hay ghi ni khc trong Chng ny.
- My:
- B phn:
352
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
1
1
M hng
M t hng ho
8478 90 20 - - Ca my khng hot ng bng in

84.79
My v thit b c kh c chc nng ring bit, cha
c chi tit hay ghi ni khc thuc Chng ny.
8479
10
8479
8479
8479
10 10
10 20
20
8479
8479
8479
20 10
20 20
30
8479
8479
8479
8479
8479
8479
30
30
40
40
40
50
8479
60 00
8479
8479
71 00
79 00
8479
81
8479
8479
8479
82
- - My trn, my nho, my xay, my nghin, my
sng, my ry, my trn ng ha, my to nh tng
hoc my khuy:
89
- - Loi khc:
8479
8479
8479
10
20
10
20
00
- My dng cho cc cng trnh cng cng, xy dng

hoc cc mc ch tng t:
- - Hot ng bng in
- My dng chit xut hoc ch bin du hoc m
ng vt, du hoc m thc vt:
- - Hot ng bng in
- My p dng sn xut tm, vn p t s si hoc
dm g hay t cc vt liu bng g khc v cc loi
my khc dng x l g hoc lie:
- - Hot ng bng in
- My sn xut dy cp hoc dy cho:
- - Hot ng bng in
- R bt cng nghip, cha c chi tit hay ghi ni
khc
- My lm mt khng kh bng bay hi
- Cu vn chuyn hnh khch:
- - Loi s dng sn bay
- - Loi khc
- My v thit b c kh khc:
- - gia cng kim loi, k c my cun ng dy in:
353
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
8479
89 20 - - - My lp rp cc bo mch nhnh ca b x l trung

tm (CPU) vo cc v, hp ng bng plastic; thit b
ti sinh dung dch ha hc dng trong sn xut tm
mch in hoc tm mch dy in; thit b lm sch c hc
b mt ca tm mch in hoc tm mch dy in trong
sn xut; thit b t ng sp t hoc loi b cc linh
kin hoc phn t tip xc trn cc tm mch in hay
tm mch dy in hoc tm khc; thit b ng chnh
tm mch in hay tm mch dy in hay tm mch in
lp rp trong qu trnh sn xut
8479 89 40 - - - Loi khc, khng hot ng bng in
8479 90
- B phn:
8479 90 30 - - Ca my hot ng bng in khc
8479 90 40 - - Ca my khng hot ng bng in
84.80
Hp khun c kim loi; khun; mu lm
khun; khun dng cho kim loi (tr khun c
thi), cc bua kim loi, thy tinh, khong vt, cao su
hay plastic.
8480 10 00 - Hp khun c kim loi
8480 20 00 - khun
8480 30
- Mu lm khun:
8480 30 10 - - Bng ng
8480 30 90 - - Loi khc
- Mu khun dng c kim loi hoc cc bua kim
loi:
8480 41 00 - - Loi phun hoc nn
8480 49 00 - - Loi khc
8480 50 00 - Khun c thy tinh
8480 60 00 - Khun c khong vt
- Khun c cao su hoc plastic:
8480 71
- - Loi phun hoc nn:
8480 71 10 - - - Khun lm giy, dp
8480 71 90 - - - Loi khc
8480 79
- - Loi khc:
8480 79 10 - - - Khun lm giy, dp
8480 79 90 - - - Loi khc
84.81
Vi, van v cc thit b tng t dng cho ng
ng, thn ni hi, b cha hay cc loi tng t, k
c van gim p v van iu chnh bng nhit.
8481 10
- Van gim p:
- - Bng st hoc thp:
354
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
0
0
0
5
0
0
0
5
0
0
0
0
0
0
0
0
0
0
0
0
M hng
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
M t hng ho
10 11 - - - Van cng iu khin bng tay c ng knh trong

ca np hoc ca thot trn 5 cm nhng khng qu 40
cm
10 19 - - - Loi khc
- - Bng ng hoc hp kim ng:
10 21 - - - C ng knh trong khng qu 2,5 cm
10 22 - - - C ng knh trong trn 2,5 cm
- - Loi khc:
10 91 - - - Bng plastic, loi c ng knh trong t 1cm n
2,5 cm
10 99 - - - Loi khc
20
- Van dng trong truyn ng du thy lc hay kh nn:
20 10 - - Van cng iu khin bng tay c ng knh trong
ca np hoc ca thot trn 5 cm nhng khng qu 40
cm
20 20 - - Bng ng hoc hp kim ng, c ng knh trong
khng qu 2,5 cm, hoc bng plastic, c ng knh
trong t 1 cm n 2,5 cm
20 90 - - Loi khc
30
- Van kim tra (van mt chiu):
30 10 - - Van cn (van kim tra), bng gang, c ng knh
trong ca np t 4 cm n 60 cm
30 20 - - Bng ng hoc hp kim ng, c ng knh trong
t 2,5 cm tr xung
30 30 - - Bng plastic, c ng knh trong t 10 cm n 25
cm
30 90 - - Loi khc
40
- Van an ton hay van x:
40 10 - - Bng ng hoc hp kim ng, vi ng knh
trong t 2,5 cm tr xung
40 20 - - Bng plastic, c ng knh trong t 10 cm n 25
cm
40 90 - - Loi khc
80
- Thit b khc:
- - Van dng cho sm:
80 11 - - - Bng ng hay hp kim ng
80 12 - - - Bng vt liu khc
- - Van dng cho lp khng cn sm:
80 13 - - - Bng ng hay hp kim ng
80 14 - - - Bng kim loi khc
- - Van xi lanh LPG bng ng hoc hp kim ng, c
kch thc nh sau:
80 21 - - - C ng knh ca np hoc ca thot khng qu
2,5 cm
355
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
8481
80 22 - - - C ng knh ca np hoc ca thot trn 2,5 cm
8481
80 30 - - Van, hoc cha lp b phn nh la in t,

dng cho cc bp nu hoc bp c l nng bng ga
- - Van chai nc s a; b phn np bia hot ng
bng ga:
80 41 - - - Bng plastic v c ng knh trong t 1 cm n
2,5 cm
80 49 - - - Loi khc
- -Van v vi c khoang pha trn lu cht:
2,5 cm
80 59 - - - Loi khc
- - Van ng ng nc:
- - - Van cng c, bng gang, c ng knh trong t
4cm tr ln; van bm, bng gang, c ng knh
trong t 8cm tr ln:
80 61 - - - - Van cng iu khin bng tay c ng knh
trong trn 5 cm nhng khng qu 40 cm
80 62 - - - - Loi khc
80 63 - - - Loi khc
- - Nm ung nc dng cho ln:
2,5 cm
80 65 - - - Loi khc
- - Van ni c nm:
2,5 cm
80 67 - - - Loi khc
- - Loi khc:
- - - Van bi:
80 71 - - - - Bng plastic v c ng knh trong t 1 cm n
2,5 cm
80 72 - - - - Loi khc
- - - Van cng, iu khin bng tay, bng st hoc thp,
c kch thc nh sau:
80 73 - - - - C ng knh trong ca np v ca thot trn 5
cm nhng khng qu 40 cm
80 74 - - - - C ng knh trong ca np v ca thot trn 40
cm
- - - Van nhiu ca:
2,5 cm
80 76 - - - - Loi khc
- - - Van iu khin bng kh nn:
14
13
11
14
13
11
8
8
7
7
5
5
14
13
11
14
13
11
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
356
M hng
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
8481
M t hng ho

2,5 cm
80 82 - - - - Loi khc
- - - Van plastic khc:
80 83 - - - - C ng knh ca np khng di 1 cm v
ng knh ca thot khng qu 2,5 cm
80 84 - - - - C ng knh ca np khng di 1 cm v
ng knh ca thot trn 2,5 cm
- - - - Loi khc:
80 87 - - - - - Van ngt nhin liu dng cho xe thuc nhm
87.02, 87.03 hoc 87.04
80 88 - - - - - Loi khc
80 89 - - - Loi khc, iu khin bng tay, trng lng di 3
kg, c x l b mt hoc lm bng thp khng g
hoc niken
- - - Loi khc:
80 91 - - - - Vi nc bng ng hoc hp kim ng, c
ng knh trong t 2,5 cm tr xung
- - - - Loi khc:
80 92 - - - - - Van ngt nhin liu dng cho xe thuc nhm
87.02, 87.03 hoc 87.04
80 99 - - - - - Loi khc
90
- B phn:
90 10 - - V ca van cng hoc van cng c ng knh trong
ca np hoc ca thot trn 50 mm nhng khng qu
400 mm
- - Dng cho vi, van cc loi (tr van dng cho sm v
lp khng cn sm) v cc thit b tng t, c ng
knh trong t 25 mm tr xung:
90 21 - - - Thn, dng cho vi nc
90 22 - - - Thn, dng cho van xi lanh bnh gas ho lng
(LPG)
90 23 - - - Thn, loi khc
90 29 - - - Loi khc
- - Thn hoc u van ca sm hoc lp khng cn sm:
8481
8481
90 31 - - - Bng ng hoc hp kim ng

90 39 - - - Loi khc
- - Li van ca sm hoc lp khng cn sm:
8481 90 41 - - - Bng ng hoc hp kim ng
8481 90 49 - - - Loi khc
8481 90 90 - - Loi khc
84.82
bi hoc a.
8482 10 00 - bi
8482 20 00 - a cn, k c cm linh kin vnh cn v a cn
357
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
14
5
13
5
11
5
0
5
0
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
3
3
3
3
3
M hng
8482
8482
8482
8482
30
40
50
80
M t hng ho
00
00
00
00
8482 91 00
8482 99 00
84.83
8483
10
8483
10 10
8483
10 24
8483
8483
10 25
10 26
8483
10 27
8483
8483
8483
8483
8483
8483
8483
8483
8483
8483
8483
8483
10
10
10
20
20
20
20
30
30
30
30
40
8483
8483
8483
8483
40
40
40
50
31
39
90
20
30
90
20
30
90
20
30
90
00
- a lng cu
- a kim
- Cc loi a hnh tr khc
- Loi khc, k c kt hp bi cu/bi a
- B phn:
- - Bi, kim v a
- - Loi khc
Trc truyn ng (k c trc cam v trc khuu) v
tay bin; gi trc dng ln v gi trc dng
trt; bnh rng v cm bnh rng; vt bi hoc
vt a; hp s v cc c cu iu tc khc, k c b
bin i m men xon; bnh v rng rc, k c
khi puli; ly hp v khp ni trc (k c khp ni
vn nng).
- Trc truyn ng (k c trc cam v trc khuu) v
tay bin:
- - Dng cho cc my thuc nhm 84.29 hoc 84.30
- - Trc cam v trc khuu dng cho ng c xe ca
Chng 87:
- - - Dng cho xe thuc nhm 87.11
- - - Loi khc:
- - - - Cho xe c dung tch xi lanh khng qu 2.000 cc
- - - - Cho xe c dung tch xi lanh trn 2.000 cc n
3.000 cc
- - - - Cho xe c dung tch xi lanh trn 3.000 cc
- - Dng cho ng c y thy:
- - - Cng sut khng qu 22,38 kW
- - - Loi khc
- - Loi khc
- Gi , dng bi hoc a:
- - Dng cho ng c xe ca Chng 87
- - Loi khc
- Gi , khng dng bi hay a, trt:
- - Dng cho ng c xe ca Chng 87
- - Loi khc
- B bnh rng v cm bnh rng n khp, tr bnh xe
c rng, a xch v cc b phn truyn chuyn ng
dng ring bit; vt bi hoc vt a; hp s v cc c
cu iu tc khc, k c b bin i m men xon:
- - Dng cho tu thuyn
- - Dng cho my thuc nhm 84.29 hoc 84.30
- - Loi khc
- Bnh v rng rc, k c khi pu li
358
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
3
3
3
3
3
3
0
0
0
0
0
0
14
13
11
21
19
17
3
3
3
3
3
3
5
0
14
5
0
13
4
0
11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
14
3
5
5
13
3
5
4
11
3
4
M hng
M t hng ho
8483
8483
60 00 - Ly hp v khp ni trc (k c khp ni vn nng)

90
- Bnh xe c rng, a xch v cc b phn truyn
chuyn ng ring bit; cc b phn:
- - B phn ca hng ha thuc phn nhm 8483.10:
8483 90 11 - - - Dng cho my ko thuc phn nhm 8701.10 hoc
8701.90
8483 90 13 - - - Dng cho my ko khc thuc nhm 8701
8483 90 14 - - - Dng cho hng ha thuc nhm 87.11
8483 90 15 - - - Dng cho hng ha khc thuc Chng 87
8483 90 19 - - - Loi khc
- - Loi khc:
8483 90 91 - - - Dng cho hng ha thuc phn nhm 8701.10
hoc 8701.90
8483 90 93 - - - Dng cho my ko khc thuc nhm 87.01
8483 90 94 - - - Dng cho hng ha thuc nhm 87.11
8483 90 95 - - - Dng cho hng ha khc thuc Chng 87
8483 90 99 - - - Loi khc
84.84
m v giong tng t lm bng tm kim loi
mng kt hp vi cc vt liu dt khc hoc bng
hai hay nhiu lp kim loi; b hoc mt s chng
loi m v giong tng t, thnh phn khc nhau,
c ng trong cc ti, bao hoc ng gi tng
t; pht lm kn.
8484 10 00 - m v giong tng t lm bng tm kim loi mng
kt hp vi cc vt liu dt khc hoc bng hai hay
nhiu lp kim loi
8484 20 00 - Pht lm kn
8484 90 00 - Loi khc
84.86
My v thit b ch s dng hoc ch yu s dng
sn xut cc khi bn dn hoc tm bn dn
mng, linh kin bn dn, mch in t tch hp
hoc mn hnh phng; my v thit b nu Ch
gii 9 (C) ca Chng ny; b phn v linh kin.
8486 10
- My v thit b sn xut khi hoc tm bn dn
mng:
8486 10 10 - - Thit b lm nng nhanh tm bn dn mng
8486 10 20 - - My sy kh bng phng php quay ly tm sn
ch to tm bn dn mng
8486 10 30 - - My cng c gia cng mi vt liu bng cch bc
tch vt liu, bng quy trnh s dng tia laser hoc tia
sng khc hoc chm ph-tng trong sn xut tm bn
dn mng
8486 10 40 - - My v thit b ct khi bn dn n tinh th
thnh cc lp, hoc ca ming mng n tinh th thnh
cc chip
359
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
4
4
5
4
5
5
5
5
5
5
5
5
4
4
5
4
3
3
3
3
3
3
0
0
0
0
0
0
M hng
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
M t hng ho
10 50 - - My mi, nh bng v ph dng trong ch to tm

bn dn mng
10 60 - - Thit b lm pht trin hoc ko khi bn dn n
tinh th
10 90 - - Loi khc
20
- My v thit b sn xut linh kin bn dn hoc
mch in t tch hp:
- - Thit b to lp mng mng:
20 11 - - - Thit b kt ta kh ho dng cho ngnh sn xut
bn dn
20 12 - - - My kt ta epitaxi dng cho cc tm bn dn
mng; thit b to lp ph nh tng in nh ln cc
tm bn dn mng bng phng php quay
20 13 - - - Thit b to kt ta vt l bng phng php phun
ph ln cc tm bn dn mng; thit b lng ng vt l
dng cho sn xut bn dn
20 19 - - - Loi khc
- - Thit b to hp kim ha:
20 21 - - - My cy ghp ion cho qu trnh x l vt liu bn
dn
20 29 - - - Loi khc
- - Thit b ty ra v khc axt:
20 31 - - - My dng tia sng lm sch v ty ra cht bn
bm trn cc u chn dn in kim loi ca cc cm
linh kin bn dn trc khi tin hnh in phn; dng
c phun dng khc axit, ty ra hoc lm sch cc
tm bn dn mng
20 32 - - - Thit b s dng cho cc bn mu khc kh trn
vt liu bn dn
20 33 - - - Thit b khc axit t, hin nh, ty ra hoc
lm sch cc tm bn dn mng
20 39 - - - Loi khc
- - Thit b in ly t:
20 41 - - - Thit b in trc tip ln tm bn dn mng
20 42 - - - Thit b hiu chnh v tr mu theo bc v lp li
20 49 - - - Loi khc
- - Thit b x l cc tm bn dn mng c phi
sng hin nh:
20 51 - - - Thit b khc nh du hoc khc vch ln cc
tm bn dn mng
20 59 - - - Loi khc
- - Loi khc:
20 91 - - - My ct laser ct cc ng tip xc bng cc
chm tia laser trong cc sn phm bn dn
360
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
M hng
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
8486
M t hng ho
20 92 - - - My un, gp v lm thng cc u chn dn in

ca bn dn
20 93 - - - L sy v l luyn dng in tr s dng trong sn
xut linh kin bn dn trn cc tm bn dn mng
20 94 - - - L sy v l luyn hot ng bng hiu ng cm
ng in hoc in mi dng cho sn xut linh kin
bn dn trn cc tm bn dn mng
20 95 - - - My t ng dch chuyn hoc bc tch cc linh
kin hoc phn tip xc trn cc nguyn liu bn dn
20 99 - - - Loi khc
30
- My v thit b dng sn xut tm mn hnh dt:
30 10 - - Thit b khc axt bng phng php kh ln tm
ca mn hnh dt
30 20 - - Thit b khc axt bng phng php t, hin nh,
ty ra hoc lm sch tm mn hnh dt
30 30 - - Thit b kt ta v bay hi dng sn xut mn
hnh dt; thit b to ph lp nh tng cm quang
ln cc ca mn hnh dt bng phng php quay;
thit b to kt ta vt l ln cc lp ca mn hnh
dt
30 90 - - Loi khc
40
- My v thit b nu ti Ch gii 9 (C) Chng ny:
40 10 - - My phay bng chm tia ion hi t sn xut hoc
sa cha mn v li quang ca cc nh dng trn
linh kin bn dn
40 20 Thit b gn khun, ni bng t ng, ni dy v bc
nha lp rp cc cht bn dn; my t ng
chuyn ch, x l v bo qun cc tm bn dn mng,
cc khung ming mng, hp mng v vt liu khc
dng cho thit b bn dn
40 30 - - Khun sn xut linh kin bn dn
40 40 - - Knh hin vi quang hc soi ni c lp vi thit b
chuyn dng kp gi v dch chuyn tm bn dn
bn mng hoc tm li bn dn
40 50 - - Knh hin vi chp nh c lp vi thit b chuyn
dng kp gi v dch chuyn tm bn dn bn mng
hoc tm li bn dn
40 60 - - Knh hin vi in t c lp vi thit b chuyn
dng kp gi v dch chuyn tm bn dn bn mng
hoc tm li bn dn
40 70 - - Thit b to mu dng cho qu trnh to mn (khun
in) hoc li quang trn cc ph lp chu axt trong
qu trnh khc
40 90 - - Loi khc
90
- B phn v linh kin:
361
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
M hng
8486
8486
90 11
90 12
8486
90 13
8486
90 14
8486
8486
90 15
90 16
8486
90 17
8486
90 19
8486
90 21
8486
90 22
8486
90 23
8486
90 24
8486
90 25
M t hng ho
- - Ca my mc v thit b sn xut khi hoc tm
bn dn mng:
- - - Ca thit b nung nng nhanh tm bn dn mng
- - - Ca thit b sy kh bng phng php quay dng
cho qu trnh gia cng tm bn mng
- - - Ca my cng c gia cng mi vt liu bng
cch bc tch vt liu, bng quy trnh s dng tia laser
hoc tia sng khc hoc chm ph-tng trong sn xut
tm bn dn mng
- - - Ca my dng ct khi bn dn n tinh th
thnh cc lp, hoc ca ming mng n tinh th thnh
cc chip:
- - - - B phn kp dng c v u ct ren t m; b
phn kp sn phm; u chia v nhng b phn ph
tr c bit khc dng cho my cng c
- - - - Loi khc
- - - Ca my mi, nh bng v mi r dng cho qu
trnh sn xut tm bn dn mng
- - - Ca thit b lm pht trin hoc ko di khi bn
dn n tinh th
- - - Loi khc
- - Ca my v thit b sn xut linh kin bn dn hoc
mch in t tch hp:
- - - Ca thit b kt ta v bay hi dng cho sn xut
bn dn
- - - Ca my kt ta epitaxi dng cho cc tm bn dn
mng; ca thit b to lp ph nh tng cm quang
in nh ln cc tm bn dn mng bng phng php
quay
- - - Ca my cy ghp ion cho qu trnh x l vt liu
bn dn; ca thit b to kt ta vt l bng phng
php phun ph ln tm bn dn; ca thit b lng
ng vt l; ca thit b ghi trc tip ln tm bn dn
mng, thit b hiu chnh v tr mu theo bc v lp
li v thit b in ly t khc
- - - Ca dng c phun dng khc axit, ty ra hoc
lm sch cc tm bn dn mng; ca thit b khc
axt t, hin nh, ty ra hoc lm sch cc tm bn
dn mng; ca cc bn mu khc kh trn vt liu bn
dn:
phn kp sn phm; u chia v nhng b phn lin
kt c bit khc dng cho my cng c
- - - - Loi khc
362
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
M hng
8486
90 26
8486
8486
90 27
90 28
8486
90 29
8486
90 31
8486
90 32
8486
8486
90 33
90 34
8486
90 35
8486
90 36
8486
90 39
8486
90 41
8486
90 42
8486
90 43
M t hng ho
- - - Ca my khc nh du hoc khc vch ln cc
tm bn dn mng; ca my ct laser ct cc ng
tip xc bng cc chm tia laser trong cc sn phm
bn dn; ca my un, gp v lm thng cc u chn
dn in ca bn dn:
- - - - Loi khc
- - - Ca l sy v l luyn dng in tr s dng trong
sn xut linh kin bn dn trn tm bn dn mng; ca
l sy v l luyn hot ng bng hiu ng cm ng
in hoc in mi dng trong sn xut linh kin bn
dn trn tm bn dn mng
- - - Loi khc
- - Ca my v thit b sn xut tm mn hnh dt:
- - - Ca thit b khc axt bng phng php kh
ln cc lp ca tm mn hnh dt
- - - Ca thit b khc axt bng phng php t, my
in nh, thit b ty ra hoc lm sch tm mn hnh
dt:
- - - - Loi khc
- - - Ca thit b kt ta v bay hi dng sn xut
tm mn hnh dt
- - - Ca thit b to lp ph nh tng cm quang
ln cc ca mn hnh dt
- - - Ca thit b to kt ta vt l ln cc ca
mn hnh dt
- - - Loi khc
- - Ca my hoc thit b nu ti Ch gii 9 (C) ca
Chng ny:
- - - Ca my phay bng chm tia ion hi t sn xut
hoc sa cha mn v li quang ca cc nh dng
trn linh kin bn dn
Ca thit b gn khun, ni bng t ng, ni dy v
bc nha lp rp cc cht bn dn
- - - Ca my t ng chuyn ch, x l v bo
qun cc tm bn dn mng, cc khung ming mng,
hp mng v vt liu khc dng cho thit b bn dn
363
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
M hng
8486
8486
8486
M t hng ho
90 44 - - - Ca knh hin vi quang hc soi ni v knh hin vi

chp nh c lp vi thit b chuyn dng kp gi
v dch chuyn tm bn dn bn mng hoc tm li
bn dn
90 45 - - - Ca knh hin vi in t c lp vi thit b
chuyn dng kp gi v dch chuyn tm bn dn
bn mng hoc tm li bn dn
90 46 - - - Ca my phay bng chm tia ion hi t sn xut
hoc sa cha mn v li quang ca cc nh dng
trn linh kin bn dn, k c tm mch in lp rp
8486 90 49 - - - Loi khc

84.87
Ph tng my mc, khng bao gm u ni in,
mng ngn, cun, cng tc in hoc cc ph tng
in khc, khng c ghi hoc chi tit ni khc
trong Chng ny.
8487 10 00 - Chn vt ca tu hoc thuyn v cnh ca chn vt
8487 90 00 - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
21
19
17
21
21
19
19
17
17
21
19
17
21
19
17
21
19
17
21
21
19
19
17
17
Chng 85 - My in v thit b in v cc b
phn ca chng; my ghi v ti to m thanh, my
ghi v ti to hnh nh v m thanh truyn hnh, b
phn v ph kin ca cc loi my trn
85.01
8501
10
8501
10 21
8501
8501
10 29
10 30
8501
10 41
8501
10 49
8501
10 51
8501
8501
10 59
10 60
ng c in v my pht in (tr t my pht

in).
- ng c c cng sut khng qu 37,5 W:
- - ng c mt chiu:
- - - ng c bc:
- - - - Dng cho cc mt hng thuc nhm 84.15, 84.18,
84.50, 85.09 hoc 85.16
- - - - Loi khc
- - - ng c hng trc
- - - Loi khc:
84.50, 85.09 hoc 85.16
- - - - Loi khc
- - ng c khc, k c ng c vn nng (mt
chiu/xoay chiu):
- - - ng c bc:
84.50, 85.09 hoc 85.16
- - - - Loi khc
- - - ng c hng trc
- - - Loi khc:
364
M hng
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
M t hng ho
10 91 - - - - Dng cho cc mt hng thuc nhm 84.15, 84.18,

84.50, 85.09 hoc 85.16
10 99 - - - - Loi khc
20
- ng c mt chiu/xoay chiu a nng c cng sut
trn 37,5 W:
- - Cng sut khng qu 1 kW:
20 12 - - - Dng cho cc mt hng thuc nhm 84.15, 84.18,
84.50, 85.09 hoc 85.16
20 19 - - - Loi khc
- - Cng sut trn 1 kW:
84.50, 85.09 hoc 85.16
20 29 - - - Loi khc
- ng c mt chiu khc; my pht in mt chiu:
31
- - Cng sut khng qu 750 W:
31 30 - - - ng c dng cho cc mt hng thuc nhm
84.15, 84.18, 84.50, 85.09 hoc 85.16
31 40 - - - ng c khc
31 50 - - - My pht in
32
- - Cng sut trn 750 W nhng khng qu 75 kW:
- - - Cng sut trn 37.5 kW:
32 11 - - - - ng c dng cho cc mt hng thuc nhm
84.15, 84.18, 84.50, 85.09 hoc 85.16
32 12 - - - - ng c khc
32 13 - - - - My pht in
- - - Loi khc:
32 91 - - - - ng c dng cho cc mt hng thuc nhm
84.15, 84.18, 84.50, 85.09 hoc 85.16
32 92 - - - - ng c khc
32 93 - - - - My pht in
33 00 - - Cng sut trn 75 kW nhng khng qu 375 kW
34 00 - - Cng sut trn 375 kW
40
- ng c xoay chiu khc, mt pha:
- - Cng sut khng qu 1 kW:
84.50, 85.09 hoc 85.16
40 19 - - - Loi khc
- - Cng sut trn 1 kW:
84.50, 85.09 hoc 85.16
40 29 - - - Loi khc
- ng c xoay chiu khc, a pha:
51
- - Cng sut khng qu 750 W:
84.50, 85.09 hoc 85.16
365
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
19
17
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
5
5
5
5
4
4
5
5
0
0
5
5
0
0
4
4
0
0
21
19
17
21
19
17
M hng
8501
8501
M t hng ho
1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
30
30
30
30
30
30
8501 64 00 - - Cng sut trn 750 kVA

85.02
T my pht in v my bin i in quay.
- T my pht in vi ng c t trong kiu piston
t chy bng sc nn (ng c diesel hoc bn diesel):
8502
8502
8502
8502
8502
8502
8502
8502
21
19
17
5
5
5
5
4
4
5
5
5
5
5
5
21
5
5
19
5
5
17
4
4
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8501
8502
8502
8502
51 19 - - - Loi khc
52
- - Cng sut trn 750 W nhng khng qu 75 kW:
- - - Cng sut khng qu 1 kW:
84.50, 85.09 hoc 85.16
52 19 - - - - Loi khc
- - - Cng sut trn 1 kW nhng khng qu 37,5 kW:
84.50, 85.09 hoc 85.16
52 29 - - - - Loi khc
- - - Cng sut trn 37,5 kW:
84.50, 85.09 hoc 85.16
52 39 - - - - Loi khc
53 00 - - Cng sut trn 75 kW
- My pht in xoay chiu (my dao in):
61
- - Cng sut khng qu 75 kVA:
61 10 - - - Cng sut khng qu 12,5 kVA
61 20 - - - Cng sut trn 12,5 kVA
62
- - Cng sut trn 75 kVA nhng khng qu 375 kVA:
62 10 - - - Cng sut trn 75 kVA nhng khng qu 150 kVA
Thu sut AJCEP (%)
62 90 - - - Cng sut trn 150 kVA nhng khng qu 375

kVA
63 00 - - Cng sut trn 375 kVA nhng khng qu 750 kVA
11
12
12
12
13
13
13
20
00 - - Cng sut khng qu 75 kVA

- - Cng sut trn 75 kVA nhng khng qu 375 kVA:
10 - - - Cng sut khng qu 125 kVA
20 - - - Cng sut trn 125 kVA
- - Cng sut trn 375 kVA:
10 - - - Cng sut t 12.500 kVA (10.000 kW) tr ln
90 - - - Loi khc
- T my pht in vi ng c t trong kiu piston
t chy bng tia la in:
20 10 - - Cng sut khng qu 75 kVA
20 20 - - Cng sut trn 75 kVA nhng khng qu 100 kVA
20 30 - - Cng sut trn 100 kVA nhng khng qu 10.000
kVA
- - Cng sut trn 10.000 kVA:
366
M hng
M t hng ho
8502
8502
20 41 - - - Cng sut t 12.500 kVA (10.000 kW) tr ln

20 49 - - - Loi khc
- T my pht in khc:
8502 31
- - Chy bng sc gi:
8502 31 10 - - - Cng sut khng qu 10.000 kVA
8502 31 20 - - - Cng sut trn 10.000 kVA
8502 39
- - Loi khc:
8502 39 10 - - - Cng sut khng qu 10 kVA
8502 39 20 - - - Cng sut trn 10 kVA nhng khng qu 10.000
kVA
- - - Cng sut trn 10.000 kVA:
8502 39 31 - - - - Cng sut t 12.500 kVA (10.000 kW) tr ln
8502 39 39 - - - - Loi khc
8502 40 00 - My bin i in quay
85.03
Cc b phn ch dng hoc ch yu dng cho cc
loi my thuc nhm 85.01 hoc 85.02.
8503 00 10 - Cc b phn dng sn xut ng c in thuc
nhm 85.01; cc b phn ca my pht in thuc
nhm 85.01 hoc 85.02 c cng sut t 10.000 kW tr
ln
8503 00 90 - Loi khc
85.04
Bin th in, my bin i in tnh (v d, b
chnh lu) v cun cm.
8504 10 00 - Chn lu dng cho n phng hoc ng phng
- My bin in s dng in mi lng:
8504 21
- - C cng sut danh nh khng qu 650 kVA:
8504 21 10 - - - My n p tng nc (bin p t ngu); my bin p
in dng cho thit b o lng c cng sut danh nh
khng qu 5 kVA
- - - Loi khc:
8504 21 92 - - - - C cng sut danh nh trn 10 kVA v u in
p cao t 110kV tr ln
8504 21 93 - - - - C cng sut danh nh trn 10 kVA v u in
p cao t 66 kV tr ln, nhng di 110 kV
8504 21 99 - - - - Loi khc
8504 22
- - C cng sut danh nh trn 650 kVA nhng khng
qu 10.000 kVA:
- - - My n p tng nc (bin p t ngu):
8504 22 11 - - - - u in p cao t 66.000 V tr ln
8504 22 19 - - - - Loi khc
- - - Loi khc:
8504 22 92 - - - - u in p cao t 110kV tr ln
8504 22 93 - - - - u in p cao t 66kV tr ln, nhng di 110
kV
8504 22 99 - - - - Loi khc
367
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
21
19
17
21
19
17
21
19
17
21
19
17
21
21
19
19
17
17
21
21
19
19
17
17
21
19
17
M hng
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
M t hng ho
23
- - C cng sut danh nh trn 10.000 kVA:
23 10 - - - C cng sut danh nh khng qu 15.000 kVA
- - - C cng sut danh nh trn 15.000 kVA:
23 21 - - - - Khng qu 20.000 kVA
23 22 - - - - Trn 20.000 KVA nhng khng qu 30.000 kVA
23 29 - - - - Loi khc
- My bin in khc:
31
- - C cng sut danh nh khng qu 1 kVA:
- - - My bin p dng cho thit b o lng:
31 11 - - - - in p t 110 kV tr ln
31 12 - - - - in p t 66 kV tr ln, nhng di 110 kV
31 13 - - - - in p t 1kV tr ln, nhng di 66 kV
31 19 - - - - Loi khc
- - - My bin dng dng cho thit b o lng:
- - - - Dng cho ng dy c in p t 110 kV tr ln:
31 21 - - - - - My bin dng dng vng dng cho ng dy
c in p khng qu 220 kV
31 22 - - - - - Loi khc
31 23 - - - - Dng cho ng dy c in p t 66 kV tr ln,
nhng di 110 kV
31 24 - - - - Dng cho ng dy c in p t 1kV tr ln,
nhng di 66 kV
31 29 - - - - Loi khc
31 30 - - - My bin p qut v (bin p tn s qut ngc)
31 40 - - - My bin p trung tn
- - - Loi khc:
31 91 - - - - S dng cho chi, m hnh thu nh hoc cc
m hnh gii tr tng t
31 92 - - - - Bin p thch ng khc
31 99 - - - - Loi khc
32
- - Cng sut danh nh trn 1 kVA nhng khng qu
16 kVA:
- - - My bin in o lng (my bin in th v my
bin dng) loi cng sut danh nh khng qu 5 kVA:
32 11 - - - - Bin p thch ng
32 19 - - - - Loi khc
32 20 - - - Loi khc, s dng cho chi, m hnh thu nh
hoc cc m hnh gii tr tng t
32 30 - - - Loi khc, tn s ti thiu 3 MHz
- - - Loi khc, c cng sut danh nh khng qu 10
kVA:
32 41 - - - - Bin p thch ng
368
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
4
4
4
5
5
5
5
4
4
5
3
21
5
3
19
4
3
17
0
0
0
0
0
0
0
0
21
0
0
19
0
0
17
M hng
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
8504
M t hng ho
32 49 - - - - Loi khc
- - - Loi khc, cng sut danh nh trn 10 kVA:
32 51 - - - - Bin p thch ng
32 59 - - - - Loi khc
33
- - C cng sut danh nh trn 16 kVA nhng khng
qu 500 kVA:
- - - C u in p cao t 66 kV tr ln:
33 11 - - - - Bin p thch ng
33 19 - - - - Loi khc
- - - Loi khc:
33 91 - - - - Bin p thch ng
33 99 - - - - Loi khc
34
- - C cng sut danh nh trn 500 kVA:
- - - C cng sut danh nh khng vt qu 15.000
kVA:
- - - - C cng sut danh nh trn 10.000 kVA v u
in p cao t 66 kV tr ln:
34 11 - - - - - Bin p thch ng
34 12 - - - - - Loi khc
- - - - Loi khc:
34 13 - - - - - Bin p thch ng
34 14 - - - - - Loi khc
- - - C cng sut danh nh trn 15.000 kVA:
- - - - u in p cao t 66 kV tr ln:
34 22 - - - - - Bin p thch ng
34 23 - - - - - Loi khc
- - - - Loi khc:
34 24 - - - - - Bin p thch ng
34 29 - - - - - Loi khc
40
- My bin i tnh in:
- - Dng cho cc my x l d liu t ng, cho thit
b ph tr ca my x l d liu t ng v thit b
vin thng:
40 11 - - - B ngun cp in lin tc (UPS)
40 19 - - - Loi khc
40 20 - - My np c qui, pin c cng sut danh nh trn 100
kVA
40 30 - - B chnh lu khc
40 40 - - B nghch lu
40 90 - - Loi khc
50
- Cun cm khc:
50 10 - - Cun cm dng cho b ngun cp in ca cc thit
b x l d liu t ng v my ph tr ca chng, v
thit b vin thng
50 20 - - Cun cm c nh kiu con chip
369
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
8504
8504
50 93
50 94
8504
8504
8504
8504
50 95
90
90 10
90 20
8504
90 31
8504
90 39
8504
90 41
8504
8504
90 49
90 50
8504
90 60
8504 90 90
85.05
M t hng ho
- - Loi khc:
- - - C cng sut danh nh khng qu 2.500 kVA
- - - C cng sut danh nh trn 2.500 kVA nhng
khng qu 10.000 kVA
- - - C cng sut danh nh trn 10.000 kVA
- B phn:
- - Ca hng ha thuc phn nhm 8504.10
- - Tm mch in lp rp dng cho hng ha thuc
phn nhm 8504.40.11, 8504.40.19 hoc 8504.50.10
- - Dng cho my bin i in c cng sut khng qu
10.000 kVA:
- - - Tm tn nhit; ng tn nhit lp rp thnh dng
tm phng cho bin p phn phi v bin p ngun
- - - Loi khc
- - Dng cho bin th in c cng sut trn 10.000
kVA:
- - - Tm tn nhit; ng tn nhit lp rp thnh dng
tm phng loi dng cho bin p phn phi v bin p
ngun
- - - Loi khc
- - Loi khc, dng cho cun cm c cng sut khng
qu 2.500 kVA
- - Loi khc, dng cho cun cm c cng sut trn
2.500 kVA
- - Loi khc
Nam chm in; nam chm vnh cu v cc mt
hng c dng lm nam chm vnh cu sau khi t
ha; bn cp, gi kp v cc dng c gi khc,
hot ng bng nam chm in hoc nam chm
vnh cu; cc khp ni, khp ly hp v phanh hot
ng bng in t; u nng hot ng bng in
t.
- Nam chm vnh cu v cc mt hng c dng lm
nam chm vnh cu sau khi t ha:
- - Bng kim loi
- - Loi khc
- Cc khp ni, ly hp v phanh hot ng bng in t
8505
8505
8505
11 00
19 00
20 00
8505
85.06
8506
8506
8506
8506
90 00 - Loi khc, k c b phn

Pin v b pin.
10
- Bng dioxit mangan:
10 10 - - C th tch ngoi khng qu 300 cm3
10 90 - - Loi khc
30 00 - Bng oxit thy ngn
370
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
5
0
5
0
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
21
5
21
19
5
19
17
5
17
M hng
8506
8506
8506
8506
8506
8506
8506
40
50
60
60
60
80
80
8506
80
8506 80
8506 80
8506 90
85.07
8507
10
8507
10
8507
10
8507
10
8507
10
8507
8507
8507
10
20
20
8507
20
8507
20
8507
20
8507
8507
8507
8507
8507
8507
20
30
30
30
40
40
M t hng ho
00 - Bng oxit bc
00 - Bng liti
- Bng km-kh:
10 - - C th tch ngoi khng qu 300cm3
90 - - Loi khc
- Pin v b pin khc:
10 - - Bng km carbon, c th tch ngoi khng qu 300
3
cm
20 - - Bng km carbon, c th tch ngoi trn 300 cm3
- - Loi khc:
91 - - - C th tch ngoi khng qu 300cm3
99 - - - Loi khc
00 - B phn
c qui in, k c tm vch ngn ca n, hnh ch
nht hoc hnh khc (k c hnh vung).
- Bng axit - ch, loi dng khi ng ng c
piston:
10 - - Dng cho my bay
- - Loi khc:
- - - 6V hoc 12V, c dung lng phng in khng
qu 200Ah:
92 - - - - Chiu cao (khng bao gm u cc v tay cm)
khng qu 13 cm
93 - - - - Loi khc
- - - Loi khc:
khng qu 13 cm
99 - - - - Loi khc
- c qui axit - ch khc:
10 - - Loi dng cho my bay
- - Loi khc:
- - - 6V hoc 12V, c dung lng phng in khng
qu 200Ah:
trn 13 cm nhng khng qu 23cm
92 - - - - Loi khc
- - - Loi khc:
trn 13 cm nhng khng qu 23cm
99 - - - - Loi khc
- Bng niken-caimi:
90 - - Loi khc
- Bng niken-st:
371
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
5
5
5
5
5
5
21
19
17
5
5
5
5
5
5
5
5
5
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
0
0
0
0
0
0
M hng
8507
8507
8507
8507
8507
8507
8507
8507
8507
8507
8507
8507
8507
8507
8507
8507
M t hng ho
40 90 - - Loi khc
50 00 - Bng Nikel - hydrua kim loi
60
- Bng ion liti:
60 10 - - Loi dng cho my tnh xch tay (k c loi
notebook v subnotebook)
60 90 - - Loi khc
80
- c qui khc:
80 10 - - Loi dng cho my bay
- - Loi khc:
80 91 - - - Loi dng cho my tnh xch tay (k c loi
notebook v subnotebook)
80 99 - - - Loi khc
90
- B phn:
- - Cc bn cc:
8507.10.93, 8507.10.94 hoc 8507.10.99
90 12 - - - Ca loi s dng cho my bay
90 19 - - - Loi khc
- - Loi khc:
90 91 - - - Ca loi s dng cho my bay
90 92 - - - Vch ngn c qui, lm t mi vt liu tr PVC
90 93 - - - Loi khc, ca hng ha thuc phn nhm
8507.10.92, 8507.10.93, 8507.10.94 hoc 8507.10.99
8507 90 99 - - - Loi khc

85.08
My ht bi.
- C ng c in lp lin:
8508 11 00 - - Cng sut khng qu 1.500 W v c ti hng bi
hay cha khc vi sc cha khng qu 20 lt
8508 19
- - Loi khc:
8508 19 10 - - - Loi ph hp dng cho mc ch gia dng
8508 19 90 - - - Loi khc
8508 60 00 - My ht bi loi khc
8508 70
- B phn:
8508 70 10 - - My ht bi ca phn nhm 8508.11.00 hoc
8508.19.10
8508 70 90 - - Loi khc
85.09
Thit b c in gia dng c lp ng c in, tr
my ht bi ca nhm 85.08.
8509 40 00 - My nghin v trn thc n; my p qu hay rau
8509 80
- Thit b khc:
8509 80 10 - - My nh bng sn nh
8509 80 20 - - Thit b tiu hy cht thi nh bp
8509 80 90 - - Loi khc
8509 90
- B phn:
372
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
5
5
5
5
5
5
0
5
5
0
5
5
0
5
5
28
25
23
0
0
0
0
0
0
0
0
0
28
25
23
28
28
28
25
25
25
23
23
23
M hng
M t hng ho

8509 90 90 - - Loi khc
85.10
My co ru, tng ct tc v cc dng c ct tc,
c lp ng c in.
8510 10 00 - My co ru
8510 20 00 - Tng ct tc
8510 30 00 - Dng c ct tc
8510 90 00 - B phn
85.11
Thit b nh la hoc khi ng bng in loi
dng cho ng c t trong t chy bng tia la
in hoc bng sc nn (v d, magneto, dynamo
magneto, bobin nh la, bugi v nn nh la
(glow plugs), ng c khi ng); my pht in (v
d, my pht in mt chiu, my pht in xoay
chiu) v thit b ngt mch loi c s dng cng
cc ng c nu trn.
8511 10
- Bugi:
8511 10 10 - - S dng cho ng c my bay
8511 10 20 - - S dng cho ng c t
8511 10 90 - - Loi khc
8511 20
- Magneto nh la; dynamo mangneto; bnh t
tnh:
- - S dng cho ng c t:
8511 20 21 - - - Loi cha c lp rp
8511 20 29 - - - Loi khc
- - Loi khc:
8511 20 91 - - - Loi cha c lp rp
8511 20 99 - - - Loi khc
8511 30
- B phn phi in; cun nh la:
- - S dng cho ng c t:
8511 30 41 - - - Loi cha c lp rp
8511 30 49 - - - Loi khc
- - Loi khc:
8511 30 91 - - - Loi cha c lp rp
8511 30 99 - - - Loi khc
8511 40
- ng c khi ng v my t hp hai tnh nng khi
ng v pht in:
- - ng c khi ng khc cha lp rp:
8511 40 21 - - - S dng cho ng c ca nhm 87.02, 87.03,
87.04 hoc 87.05
8511 40 29 - - - Loi khc
373
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
21
21
21
21
19
19
19
19
17
17
17
17
0
5
5
0
5
5
0
5
5
0
0
0
0
0
0
0
0
0
0
0
0
5
0
5
0
5
0
5
0
5
0
5
0
M hng
M t hng ho
8511
8511
40 31
40 32
8511
40 33
8511
40 91
8511
8511
8511
40 99
50
50 10
8511
50 21
8511
50 29
8511
8511
50 31
50 32
8511
50 33
8511
50 91
8511
8511
8511
8511
8511
8511
8511
8511
8511
85.12
50
80
80
80
80
90
90
90
90
8512
10 00
8512
8512
20
20 20
8512
20 91
99
10
20
90
10
20
90
- - ng c khi ng lp rp s dng cho ng c

ca cc nhm t 87.01 n 87.05:
- - - S dng cho ng c nhm 87.01
- - - S dng cho ng c ca cc nhm 87.02, 87.03
hoc 87.04
- - - S dng cho ng c ca nhm 87.05
- - Loi khc:
- - - S dng cho ng c ca cc nhm 87.02, 87.03,
87.04 hoc 87.05
- - - Loi khc
- My pht in khc:
- - S dng cho ng c my bay
- - My pht in xoay chiu khc cha lp rp:
- - - S dng cho ng c ca cc nhm 87.02, 87.03,
87.04 hoc 87.05
- - - Loi khc
- - My pht in xoay chiu lp rp, dng cho ng
c ca xe thuc cc nhm t 87.01 n 87.05:
- - - S dng cho ng c nhm 87.01
- - - S dng cho ng c ca cc nhm 87.02, 87.03
hoc 87.04
- - - S dng cho ng c ca nhm 87.05
- - Loi khc:
- - - S dng cho ng c ca nhm 87.02, 87.03,
87.04 hoc 87.05
- - - Loi khc
- Thit b khc:
- - S dng cho ng c my bay
- - S dng cho ng c xe t
- - Loi khc
- B phn:
- - Ca loi s dng cho ng c my bay
- - Ca loi s dng cho ng c xe t
- - Loi khc
Thit b chiu sng hoc thit b tn hiu bng in
(tr loi thuc nhm 85.39), ci gt nc, gt sng
v gt tuyt trn knh chn, loi dng cho xe p
hoc xe c ng c.
- Thit b chiu sng hoc to tn hiu quan st bng
mt dng cho xe p
- Thit b chiu sng hoc to tn hiu trc quan khc:
- - Thit b chiu sng hoc to tn hiu trc quan cha
lp rp
- - Loi khc:
- - - Dng cho xe my
374
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
5
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
21
19
17
17
16
14
25
25
25
M hng
M t hng ho
8512
8512
8512
8512
20 99 - - - Loi khc
30
- Thit b tn hiu m thanh khc:
30 10 - - Ci, lp rp
30 20 - - Thit b tn hiu m thanh cha lp rp
- - Loi khc:
8512 30 91 - - - Thit b d chng ngi vt (cnh bo) cho xe c
8512 30 99 - - - Loi khc
8512 40 00 - Ci gt nc, gt v chng to sng v tuyt
8512 90
- B phn:
8512 90 10 - - Ca hng ha thuc phn nhm 8512.10
8512 90 20 - - Ca hng ha thuc phn nhm 8512.20, 8512.30
hoc 8512.40
85.13
n in xch tay, c thit k hot ng bng
ngun nng lng ring ca n (v d, pin kh, c
qui, magneto), tr thit b chiu sng thuc nhm
85.12.
8513 10
- n:
8513 10 10 - - n th m
8513 10 20 - - n th khai thc
8513 10 90 - - Loi khc
8513 90
- B phn:
8513 90 10 - - Ca n m th m v ca n th khai thc
8513 90 30 - - B phn quang ca n chp; chi tit trt (gt)
bng plastic dng cho c cu cng tc n chp
8513 90 90 - - Loi khc
85.14
L luyn, nung v l sy in dng trong cng
nghip, hoc trong phng th nghim (k c cc loi
hot ng bng cm ng in hoc tn hao in
mi); cc thit b khc dng trong cng nghip hoc
trong phng th nghim x l nhit vt liu bng
cm ng in hoc tn hao in mi.
8514
8514
8514
8514
8514
8514
8514
8514
8514
10 00 - L luyn, nung v l sy gia nhit bng in tr

20
- L luyn, nung v l sy hot ng bng cm ng
in hoc tn hao in mi:
20 20 - - L luyn, nung hoc l sy in cho sn xut tm
mch in/tm dy in hoc tm mch in lp rp
20 90 - - Loi khc
30
- L luyn, nung v l sy khc:
30 20 - - L luyn, nung hoc l sy in cho sn xut tm
mch in/tm dy in hoc tm mch in lp rp
30 90 - - Loi khc
40 00 - Thit b khc x l nhit cc vt liu bng cm
ng in hoc tn hao in mi
90
- B phn:
375
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
25
25
25
17
17
16
16
14
14
17
17
17
16
16
16
14
14
14
14
8
13
7
11
5
0
0
21
0
0
19
0
0
17
0
14
0
13
0
11
0
0
0
0
0
0
M hng
M t hng ho
8514
90 20 - - B phn ca l luyn hoc l sy dng trong cng

nghip hay phng th nghim sn xut cc tm mch in
hay tm mch dy in hoc tm mch in lp rp
8514 90 90 - - Loi khc
85.15
My v dng c hn cc loi dng in (k c kh ga
nung nng bng in), dng chm tia laser hoc
chm tia sng khc, chm ph-tng, siu m, chm
electron, xung t hoc h quang, c hoc khng c
kh nng ct; my, dng c dng in x nng
kim loi hoc gm kim loi.
- My v dng c hn chy (nguyn l hn thic, ch
c phn nguyn liu hn c lm nng chy, i
tng c hn khng b nng chy):
8515 11 00 - - M hn st v sng hn
8515 19
- - Loi khc:
8515 19 10 - - - My v thit b hn cc linh kin trn tm mch
in/tm mch dy in
8515 19 90 - - - Loi khc
- My v thit b hn kim loi bng nguyn l in
tr:
8515 21 00 - - Loi t ng hon ton hoc mt phn
8515 29 00 - - Loi khc
- My v thit b hn h quang kim loi (k c h
quang plasma):
8515 31 00 - - Loi t ng hon ton hoc mt phn
8515 39
- - Loi khc:
8515 39 10 - - - My hn h quang dng in xoay chiu, kiu bin
th
8515 39 90 - - - Loi khc
8515 80
- My v thit b khc:
8515 80 10 - - My v thit b in x nng kim loi hoc
ccbua kim loi thiu kt
8515 80 90 - - Loi khc
8515 90
- B phn:
8515 90 10 - - Ca my hn h quang in xoay chiu, kiu bin
th
8515 90 20 - - B phn ca my v thit b hn linh kin trn
tm mch in/tm mch dy in
8515 90 90 - - Loi khc
376
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
M hng
M t hng ho
85.16
8516
10
8516
10 10
8516
10 30
8516
8516
21 00
29 00
8516
8516
8516
8516
8516
31
32
33
40
40
8516
8516
8516
40
50
60
8516
8516
60
60
8516
8516
8516
8516
8516
8516
8516
71
72
79
79
79
80
80
8516
8516
8516
80
80
90
Dng c in un nc nng tc thi hoc un v

cha nc nng kiu nhng; dng c in lm nng
khng gian dng in v lm nng t; dng c
nhit in lm tc (v d, my sy tc, my un tc,
dng c kp un tc) v my sy lm kh tay; bn
l in; dng c nhit in gia dng khc; cc loi
in tr t nng bng in, tr loi thuc nhm
85.45.
- Dng c in un nc nng tc thi hoc un v
cha nc nng v un nc nng kiu nhng:
- - Loi un nc nng tc thi hoc un v cha nc
nng
- - Loi un nc nng kiu nhng
- Dng c in lm nng khng gian v lm nng t:
- - My si gi nhit
- - Loi khc
- Dng c lm tc hoc my sy lm kh tay nhit in:
00 - - My sy kh tc
00 - - Dng c lm tc khc
00 - - My sy lm kh tay
- Bn l in:
10 - - Loi c thit k s dng hi nc t h thng ni
hi cng nghip
90 - - Loi khc
00 - L vi sng
- Cc loi l khc; ni nu, bp un dng tm un,
vng un si, thit b kiu v nng v l nng:
10 - - Ni nu cm
90 - - Loi khc
- Dng c nhit in gia dng khc:
00 - - Dng c pha ch hoc c ph
00 - - L nng bnh (toasters)
- - Loi khc:
10 - - - m un nc
90 - - - Loi khc
- in tr t nng bng in:
10 - - Dng cho c ch hoc my sp ch; dng cho l
cng nghip
30 - - Dng cho thit b gia dng
90 - - Loi khc
- B phn:
- - Ca hng ho thuc phn nhm 8516.33, 8516.50,
8516.60, 8516.71 hoc 8516.79.10:
377
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
28
25
23
28
25
23
28
28
25
25
23
23
28
28
28
25
25
25
23
23
23
14
13
11
28
28
25
25
23
23
28
21
25
19
23
17
28
28
25
25
23
23
28
28
25
25
23
23
21
5
19
5
17
4
M hng
M t hng ho
8516
90 21 - - - Cc tm to nhit (sealed hotplates) dng cho thit

b gia dng
8516 90 29 - - - Loi khc
8516 90 30 - - Ca hng ho thuc phn nhm 8516.10
8516 90 40 - - Ca in tr t nng bng in dng cho my c
ch hoc my sp ch
8516 90 90 - - Loi khc
85.17
B in thoi, k c in thoi di ng (telephones
for cellular networks) hoc in thoi dng cho
mng khng dy khc; thit b khc truyn v
nhn ting, hnh nh hoc d liu khc, k c cc
thit b vin thng ni mng hu tuyn hoc khng
dy (nh loi s dng trong mng ni b hoc mng
din rng), tr loi thit b truyn v thu ca nhm
84.43, 85.25, 85.27 hoc 85.28.
8517
11 00
8517
12 00
8517
18 00
8517
8517
61 00
62
8517
62 10
8517
62 21
8517
8517
62 29
62 30
- B in thoi, k c in thoi di ng (telephones

for cellular networks) hoc in thoi dng cho mng
khng dy khc:
- - B in thoi hu tuyn vi in thoi cm tay
khng dy
- - in thoi di ng (telephones for cellular
networks) hoc in thoi dng cho mng khng dy
khc
- - Loi khc
- Thit b khc pht hoc nhn ting, hnh nh hoc
d liu, k c thit b thng tin hu tuyn hoc v
tuyn (nh loi s dng trong mng ni b hoc mng
din rng):
- - Trm thu pht gc
- - My thu, i v truyn hoc ti to m thanh, hnh
nh hoc dng d liu khc, k c thit b chuyn mch
v thit b nh tuyn:
- - - Thit b pht v thu sng v tuyn s dng cho
phin dch trc tip ti cc hi ngh s dng nhiu th
ting
- - - B phn ca my x l d liu t ng tr loi ca
nhm 84.71:
- - - - B iu khin v b thch ng (adaptor), k c
cng ni, cu ni v b nh tuyn
- - - - Loi khc
- - - Thit b chuyn mch in bo hay in thoi
- - - Thit b dng cho h thng hu tuyn sng mang
hoc h thng hu tuyn k thut s:
378
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
14
14
5
13
13
5
11
11
4
0
0
0
0
0
0
M hng
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
8517
M t hng ho
62 41 - - - - B iu bin/gii bin (modem) k c loi s

dng cp ni v dng th cm
62 42 - - - - B tp trung hoc b dn knh
62 49 - - - - Loi khc
- - - Thit b truyn dn khc kt hp vi thit b thu:
62 51 - - - - Thit b mng ni b khng dy
62 52 - - - - Thit b pht v thu dng cho phin dch trc tip
ti cc hi ngh s dng nhiu th ting
62 53 - - - - Thit b pht dng cho in bo hay in thoi
truyn dn di dng sng khc
62 59 - - - - Loi khc
- - - Thit b truyn dn khc:
62 61 - - - - Dng cho in bo hay in thoi
62 69 - - - - Loi khc
- - - Loi khc:
62 91 - - - - Thit b thu xch tay gi, bo hiu hoc nhn
tin v thit b cnh bo bng tin nhn, k c my nhn
tin
62 92 - - - - Dng cho in bo hay in thoi truyn dn
di dng sng (v tuyn)
62 99 - - - - Loi khc
69 00 - - Loi khc
70
- B phn:
70 10 - - Ca b iu khin v b thch ng (adaptor) k c
cng ni, cu ni v b nh tuyn
- - Ca thit b truyn dn, tr loi dng cho pht thanh
sng v tuyn hoc thit b pht truyn hnh, hoc ca
loi thit b thu xch tay gi, bo hiu hoc nhn tin
v thit b cnh bo bng tin nhn, k c my nhn tin:
70 21 - - - Ca in thoi di ng (telephones for cellular
networks)
70 29 - - - Loi khc
- - Tm mch in khc, lp rp:
70 31 - - - Dng cho in thoi hay in bo hu tuyn
70 32 - - - Dng cho in bo hay in thoi truyn dn di
dng sng (v tuyn)
70 39 - - - Loi khc
70 40 - - Anten s dng vi thit b in bo hay in thoi
truyn dn di dng sng (v tuyn)
- - Loi khc:
70 91 - - - Dng cho in bo hoc in thoi hu tuyn
70 92 - - - Dng cho in bo hoc in thoi truyn dn di
dng sng (v tuyn)
70 99 - - - Loi khc
379
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
0
5
0
4
0
0
0
0
0
0
0
5
0
5
0
4
M hng
M t hng ho
85.18
Micro v gi micro; loa hoc cha lp rp

vo trong v loa; tai nghe c khung chp qua u v
tai nghe khng c khung chp qua u, c hoc
khng ghp ni vi mt micro, v cc b gm c
mt micro v mt hoc nhiu loa; thit b in
khuch i m tn; b tng m in.
- Micro v gi micro:
- - Micro:
- - - Micro c di tn s t 300 Hz n 3.400 Hz, vi
ng knh khng qu 10 mm v cao khng qu 3 mm,
dng trong vin thng
- - - Micro loi khc, hoc cha lp rp cng vi gi
micro
- - Loi khc
- Loa, hoc cha lp vo hp loa:
- - Loa n, lp vo hp loa:
- - - Loa thng
- - - Loi khc
- - B loa , lp vo cng mt thng loa:
- - - Loa thng
- - - Loi khc
- - Loi khc:
- - - Loa, khng c hp, c di tn s 300 Hz n 3.400
Hz, vi ng knh khng qu 50 mm, s dng trong
vin thng
- - - Loi khc
- Tai nghe c khung chp qua u v tai nghe khng c
khung chp qua u, c hoc khng ni vi mt micro,
v cc b gm mt micro v mt hoc nhiu loa:
8518
10
8518
10 11
8518
10 19
8518
10 90
8518
8518
8518
8518
8518
8518
8518
8518
21
21
21
22
22
22
29
29
8518
8518
29 90
30
8518
8518
8518
30 10 - - Tai nghe c khung chp qua u

30 20 - - Tai nghe khng c khung chp qua u
30 40 - - B t hp (nghe - ni) ca in thai hu tuyn
- - B micro / loa kt hp khc:
30 51 - - - Cho hng ha ca phn nhm 8517.12.00
30 59 - - - Loi khc
30 90 - - Loi khc
40
- Thit b in khuych i m tn:
40 20 - - S dng nh b lp (nhc li) trong in thoi hu
tuyn
40 30 - - S dng nh b lp (nhc li) trong in thoi, tr
in thoi hu tuyn
40 40 - - Loi khc, c t 6 ng tn hiu u vo tr ln, c
hoc khng kt hp vi phn t dng cho khuch i
cng sut
8518
8518
8518
8518
8518
8518
8518
10
90
10
90
20
380
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
14
13
11
5
5
5
5
4
4
5
5
5
5
4
4
14
14
6
13
13
3
11
11
0
14
14
14
13
13
13
11
11
11
M hng
M t hng ho
8518
8518
8518
8518
40 90 - - Loi khc
50
- B tng m in:
50 10 - - C di cng sut t 240W tr ln
50 20 - - Loi khc, c loa phng thanh, loi thch hp cho
pht sng, c gii in p 50 V hoc hn nhng khng
qu 100 V
8518 50 90 - - Loi khc
8518 90
- B phn:
8518 90 10 - - Ca hng ho thuc phn nhm 8518.10.11,
8518.29.20, 8518.30.40 hoc 8518.40.20, k c tm
mch in lp rp
8518 90 20 - - Ca hng ho thuc phn nhm 8518.40.40
8518 90 30 - - Ca hng ha thuc phn nhm 8518.21 hoc
8518.22
8518 90 90 - - Loi khc
85.19
Thit b ghi v ti to m thanh.
8519 20
- Thit b hot ng bng ng xu, tin giy, th ngn
hng, th tn dng, xng (vt nh trn ging ng xu tokens) hoc bng hnh thc thanh ton khc:
8519 20 10 - - My ghi hot ng bng a hoc ng xu
8519 20 20 - - Loi khc
8519 30 00 - u quay a (c th c b phn lu tr) nhng
khng c b phn khuch i v khng c b phn pht
m thanh (loa)
8519 50 00 - My tr li in thoi
- Thit b khc:
8519 81
- - Thit b truyn thng s dng cng ngh t tnh,
quang hc hoc bn dn:
8519 81 10 - - - My ghi m cassette b ti, kch thc khng qu
170 mm x 100 mm x 45 mm
8519 81 20 - - - My ghi m dng bng cassette, c b phn
khuch i v mt hoc nhiu loa, hot ng ch bng
ngun in ngoi
8519 81 30 - - - u a compact
- - - My sao m:
8519 81 41 - - - - Loi dng cho in nh hoc pht thanh
8519 81 49 - - - - Loi khc
8519 81 50 - - - My ghi iu lc (dictating machines), loi ch
hot ng bng ngun in ngoi
- - - My ghi bng t c gn vi thit b ti to m
thanh, loi m thanh s:
8519 81 69 - - - - Loi khc
- - - Thit b ti to m thanh khc, kiu cassette:
381
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
5
5
5
5
4
4
0
0
0
0
0
0
0
0
0
0
0
0
28
28
28
25
25
25
23
23
23
21
19
17
21
19
17
21
19
17
5
5
5
5
5
5
4
4
4
5
5
5
5
4
4
M hng
M t hng ho
8519
8519
81 71 - - - - Loi dng cho in nh hoc pht thanh

81 79 - - - - Loi khc
- - - Loi khc:
8519 81 99 - - - - Loi khc
8519 89
- - Loi khc:
- - - My ti to m thanh dng trong in nh:
8519 89 11 - - - - Dng cho phim c chiu rng di 16 mm
8519 89 12 - - - - Dng cho phim c chiu rng t 16 mm tr ln
8519 89 20 - - - My ghi pht m thanh c hoc khng c loa
8519 89 30 - - - Ca loi thch hp s dng cho k thut in nh
hoc pht thanh
8519 89 90 - - - Loi khc
85.21
My ghi hoc ti to video, c hoc khng gn b
phn thu tn hiu video.
8521 10
- Loi dng bng t:
8521 10 10 - - Loi dng cho in nh hoc pht thanh truyn hnh
8521
8521
10 90 - - Loi khc
90
- Loi khc:
- - u a laser:
8521 90 11 - - - Loi dng cho in nh hoc pht thanh truyn
hnh
8521 90 19 - - - Loi khc
- - Loi khc:
8521 90 91 - - - Loi dng cho in nh hoc pht thanh truyn
hnh
8521 90 99 - - - Loi khc
85.22
B phn v ph tr ch dng hoc ch yu dng
cho cc thit b ca nhm 85.19 hoc 85.21.
8522 10 00 - Cm u c-ghi
8522 90
- Loi khc:
8522 90 20 - -Tm mch in lp rp dng cho my tr li in
thoi
8522 90 30 - - Tm mch in lp rp dng cho my ghi v ti to
m thanh dng trong lnh vc in nh
8522 90 40 - - C cu ghi hoc c bng video hoc audio v a
compact
8522 90 50 - - u c hnh hoc m thanh, kiu t tnh; u hoc
thanh xo t
- - Loi khc:
8522 90 91 - - - B phn v ph kin khc ca thit b ghi hoc ti
to m thanh dng trong in nh
8522 90 92 - - - B phn khc ca my tr li in thoi
382
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
5
5
5
5
4
4
5
5
28
5
5
5
25
5
4
4
23
4
22
18
15
22
18
15
M hng
M t hng ho
8522
90 93 - - - B phn v ph kin khc ca hng ho thuc

phn nhm 8519.81 hoc nhm 85.21
8522 90 99 - - - Loi khc
85.23
a, bng, cc thit b lu tr bn vng, th rn
(cc thit b bn dn khng mt d liu khi khng
c ngun in cung cp), th thng minh v cc
phng tin lu gi thng tin khc ghi m hoc
ghi cc hin tng khc, hoc cha ghi, k c
bn khun mu v bn gc sn xut ghi a,
nhng khng bao gm cc sn phm ca Chng 37.
8523
8523
8523
8523
21
21 10
21 90
29
8523
8523
29 11
29 19
8523
8523
29 21
29 29
8523
8523
8523
29 31
29 33
29 39
8523
8523
8523
8523
29
29
29
29
8523
8523
8523
29 51
29 52
29 59
41
42
43
49
- Phng tin lu tr thng tin bng t:

- - Th c di t:
- - - Cha ghi
- - - Loi khc
- - Loi khc:
- - - Bng t, c chiu rng khng qu 4 mm:
- - - - Loi cha ghi:
- - - - - Bng my tnh
- - - - - Loi khc
- - - - Loi khc:
- - - - - Bng video
- - - - - Loi khc
- - - Bng t, c chiu rng trn 4 mm nhng khng
qu 6,5 mm:
- - - - - Bng video
- - - - - Loi khc
- - - - Loi khc:
- - - - - Loi dng cho phim in nh
- - - - - Loi bng video khc
- - - - - Loi khc
- - - Bng t, c chiu rng trn 6,5 mm:
- - - - - Bng video
- - - - - Loi khc
- - - - Loi khc:
383
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
6
14
3
13
0
11
0
4
0
2
0
0
8
4
7
2
5
0
0
6
0
0
3
0
0
0
0
0
8
8
0
0
7
7
0
0
5
5
0
0
0
0
0
0
0
0
0
0
M hng
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
M t hng ho
29 61 - - - - - Loi s dng sao chp cc tp lnh, d liu,

m thanh v hnh nh, c ghi dng m nh phn
my c th c c, v c th thao tc hoc c th
tng tc vi ngi s dng, thng qua mt my x l
d liu t ng; phng tin lu tr c nh dng
ring ( ghi)
29 62 - - - - - Loi dng cho phim in nh
29 63 - - - - - Bng video khc
29 69 - - - - - Loi khc
- - - a t:
29 71 - - - - - a cng v a mm my vi tnh
29 79 - - - - - Loi khc
- - - - Loi khc:
- - - - - Ca loi ti to cc hin tng tr m thanh
hoc hnh nh:
29 81 - - - - - - Loi thch hp dng cho my vi tnh
29 82 - - - - - - Loi khc
29 83 - - - - - Loi khc, ca loi s dng sao chp cc tp
lnh, d liu, m thanh v hnh nh, c ghi dng
m nh phn my c th c c, v c th thao tc
hoc c th tng tc vi ngi s dng, thng qua
mt my x l d liu t ng; phng tin lu tr
c nh dng ring ( ghi)
29 84 - - - - - Loi khc, dng cho phim in nh
29 89 - - - - - Loi khc
- - - Loi khc:
29 91 - - - - - Loi s dng cho my vi tnh
29 92 - - - - - Loi khc
- - - - Loi khc:
- - - - - Loi s dng ti to cc hin tng tr m
thanh hoc hnh nh:
29 93 - - - - - - Loi ph hp s dng cho my vi tnh
29 94 - - - - - - Loi khc
29 95 - - - - - Loi khc, ca loi s dng sao chp cc tp
29 99 - - - - - Loi khc
- Phng tin lu tr thng tin quang hc:
41
- - Loi cha ghi:
41 10 - - - Loi thch hp s dng cho my vi tnh
384
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
0
0
2
0
0
0
5
5
5
5
4
4
0
6
0
3
0
0
0
0
4
0
0
2
0
0
0
M hng
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
8523
M t hng ho
41 90 - - - Loi khc
49
- - Loi khc:
- - - a dng cho h thng c bng laser:
49 11 - - - - Loi s dng ti to cc hin tng tr m
thanh hoc hnh nh
- - - - Loi ch s dng ti to m thanh:
49 12 - - - - - a cha ni dung Gio dc, k thut, khoa
hc, lch s hoc vn ha
49 13 - - - - - Loi khc
49 14 - - - - Loi khc, ca loi s dng sao chp cc tp
49 19 - - - - Loi khc
- - - Loi khc:
49 91 - - - - Loi s dng ti to cc hin tng tr m
thanh hoc hnh nh
49 92 - - - - Loi ch s dng ti to m thanh
49 93 - - - - Loi khc, ca loi s dng sao chp cc tp
49 99 - - - - Loi khc
- Phng tin lu tr thng tin bn dn:
51
- - Cc thit b lu tr bn dn khng xo:
- - - Loi cha ghi:
51 11 - - - - Loi ph hp s dng cho my vi tnh
51 19 - - - - Loi khc
- - - Loi khc:
- - - - Loi s dng ti to cc hin tng tr m
thanh hoc hnh nh:
51 21 - - - - - Loi thch hp s dng cho my vi tnh
51 29 - - - - - Loi khc
51 30 - - - - Loi khc, loi s dng sao chp cc tp lnh,
d liu, m thanh v hnh nh, c ghi dng nh
phn my c th c c, v c kh nng thao tc
51 90 - - - - Loi khc
52 00 - - "Th thng minh"
385
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
4
5
2
4
0
21
4
19
2
17
0
0
5
0
3
0
0
0
0
4
0
0
2
0
0
0
5
0
3
0
0
0
M hng
M t hng ho
8523
8523
59
- - Loi khc:
59 10 - - - Th khng tip xc (proximity cards) v th
HTML (tags)
- - - Loi khc, cha ghi:
8523 59 21 - - - - Loi ph hp s dng cho my vi tnh
8523 59 29 - - - - Loi khc
- - - Loi khc:
8523 59 30 - - - - Loi dng cho ti to cc hin tng tr m
thanh hoc hnh nh
8523 59 40 - - - - Loi khc, loi s dng sao chp cc tp lnh,
8523 59 90 - - - - Loi khc
8523 80
- Loi khc:
8523 80 40 - - a ghi m s dng k thut analog
- - Loi khc, cha ghi:
8523 80 51 - - - Loi thch hp s dng cho my vi tnh
8523 80 59 - - - Loi khc
- - Loi khc:
8523 80 91 - - - Loi dng cho ti to cc hin tng tr m thanh
hoc hnh nh
8523 80 92 - - - Loi khc, loi s dng sao chp cc tp lnh,
8523 80 99 - - - Loi khc
85.25
Thit b pht dng cho pht thanh sng v tuyn
hoc truyn hnh, c hoc khng gn vi thit b thu
hoc ghi hoc ti to m thanh; camera truyn
hnh, camera s v camera ghi hnh nh nn.
8525
8525
8525
8525
8525
8525
8525
50 00 - Thit b pht
60 00 - Thit b pht c gn vi thit b thu
80
- Camera truyn hnh, camera s v camera ghi hnh
nh:
80 10 - - Webcam
- - Camera ghi hnh nh:
80 31 - - - Ca loi s dng cho lnh vc pht thanh
80 39 - - - Loi khc
80 40 - - Camera truyn hnh
386
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
5
0
3
0
0
21
19
17
0
5
0
3
0
0
0
0
0
0
0
0
3
3
5
1
1
5
0
0
4
M hng
M t hng ho
8525 80 50 - - Loi camera k thut s khc

85.26
Ra a, cc thit b dn ng bng sng v tuyn v
cc thit b iu khin t xa bng v tuyn.
8526 10
- Raa:
8526 10 10 - - Ra a, loi dng trn mt t, hoc trang b trn my
bay dn dng, hoc ch dng cho tu thuyn i bin
8526
8526
8526
10 90 - - Loi khc
- Loi khc:
91
- - Thit b dn ng v tuyn:
91 10 - - - Thit b dn ng v tuyn, loi dng trn my
bay dn dng, hoc chuyn dng cho tu thuyn i bin
8526 91 90 - - - Loi khc

8526 92 00 - - Thit b iu khin t xa bng sng v tuyn
85.27
My thu dng cho pht thanh sng v tuyn, c
hoc khng kt hp vi thit b ghi hoc ti to m
thanh hoc vi ng h trong cng mt khi.
- My thu thanh sng v tuyn c th hot ng khng
cn dng ngun in ngoi:
8527 12 00 - - Radio ct st loi b ti
8527 13
- - My khc kt hp vi my ghi hoc ti to m thanh:
8527
8527
8527
8527
8527
8527
8527
8527
8527
8527
8527
8527
8527
8527
13 10 - - - Loi xch tay

13 90 - - - Loi khc
19
- - Loi khc:
- - - My thu c chc nng lp s , qun l v gim
st ph in t:
19 11 - - - - Loi xch tay
19 19 - - - - Loi khc
- - - Loi khc:
19 91 - - - - Loi xch tay
19 99 - - - - Loi khc
- My thu thanh sng v tuyn ch hot ng vi ngun
in ngoi, loi dng cho xe c ng c:
21 00 - - Kt hp vi my ghi hoc ti to m thanh
29 00 - - Loi khc
- Loi khc:
91
- - Kt hp vi my ghi hoc ti to m thanh:
91 10 - - - Loi xch tay
91 90 - - - Loi khc
92
- - Khng kt hp vi my ghi hoc ti to m thanh
nhng gn vi ng h:
92 10 - - - Loi xch tay
- - - Loi khc:
387
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
21
30
19
30
17
30
30
30
30
30
30
30
30
30
30
M hng
M t hng ho
8527
8527
8527
8527
92 91 - - - - Hot ng bng dng in xoay chiu

92 99 - - - - Loi khc
99
- - Loi khc:
99 10 - - - Loi xch tay
- - - Loi khc:
8527 99 91 - - - - Hot ng bng dng in xoay chiu
8527 99 99 - - - - Loi khc
85.28
Mn hnh v my chiu, khng gn vi my thu
dng trong truyn hnh; my thu dng trong truyn
hnh, c hoc khng gn vi my thu thanh sng v
tuyn hoc my ghi hoc ti to m thanh hoc hnh
nh.
- Mn hnh s dng ng n hnh tia ca-tt:
8528 41
- - Loi ch s dng hoc ch yu s dng cho h thng
x l d liu thuc nhm 84.71:
8528 41 10 - - - Loi mu
8528 41 20 - - - Loi n sc
8528 49
- - Loi khc:
8528 49 10 - - - Loi mu
8528 49 20 - - - Loi n sc
- Mn hnh khc:
8528 51
8528 51 10 - - - Mn hnh dt kiu chiu ht
8528 51 20 - - - Loi khc, mu
8528 51 30 - - - Loi khc, n sc
8528 59
- - Loi khc:
8528 59 10 - - - Loi mu
8528 59 20 - - - Loi n sc
- My chiu:
8528 61
8528 61 10 - - - Kiu mn hnh dt
8528 61 90 - - - Loi khc
8528 69
- - Loi khc:
8528 69 10 - - - Cng sut chiu ln mn nh t 300 inch tr ln
8528 69 90 - - - Loi khc
- My thu dng trong truyn hnh, c hoc khng gn
vi my thu thanh sng v tuyn hoc my ghi hoc ti
to m thanh hoc hnh nh:
8528 71
- - Khng thit k gn vi thit b hin th video
hoc mn nh:
- - - Thit b chuyn i tn hiu (set top boxes which
have a communication function):
388
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
0
0
0
0
0
0
14
5
13
5
11
4
0
0
0
0
0
0
0
0
0
14
5
13
5
11
4
0
0
0
0
0
0
5
5
3
3
0
0
M hng
M t hng ho
8528
71 19 - - - - Loi khc
- - - Loi khc:
8528 71 99 - - - - Loi khc
8528 72
- - Loi khc, mu:
8528 72 10 - - - Hot ng bng pin
- - - Loi khc:
8528 72 91 - - - - Loi s dng ng n hnh tia ca-tt
8528 72 92 - - - - LCD, LED v kiu mn hnh dt khc
8528 72 99 - - - - Loi khc
8528 73 00 - - Loi khc, n sc
85.29
B phn ch dng hoc ch yu dng vi cc thit b
thuc cc nhm t 85.25 n 85.28.
8529 10
- ng ten v b phn x ca ng ten; cc b phn s
dng km:
- - Cho phn x ca ng ten parabol s dng cho h
pht trc tip a phng tin v cc b phn km theo:
8529
8529
8529
8529
8529
8529
8529
8529
8529
8529
10 21 - - - Dng cho my thu truyn hnh

10 29 - - - Loi khc
10 30 - - ng ten v tinh, ng ten lng cc v cc loi ng
ten roi (rabbit antenae) s dng cho my thu hnh hoc
my thu thanh
10 40 - - B lc v tch tn hiu ng ten
10 60 - - Loa hoc phu tip sng (ng dn sng)
- - Loi khc:
10 92 - - - S dng vi thit b dng trong pht thanh sng v
tuyn hoc truyn hnh
10 99 - - - Loi khc
90
- Loi khc:
90 20 - - Dng cho b gii m
90 40 - - Dng cho my camera s hoc my ghi video camera
8529
90 51
8529
90 52
8529
8529
8529
8529
90
90
90
90
8529
90 91
53
54
55
59
- - Tm mch in khc, lp rp hon chnh:

- - - Dng cho hng ho thuc phn nhm 8525.50
hoc 8525.60
- - - Dng cho hng ho thuc phn nhm 8527.13,
8527.19, 8527.21, 8527.29, 8527.91 hoc 8527.99
- - - Dng cho hng ho thuc nhm 85.28:
- - - - Dng cho mn hnh phng
- - - - Loi khc, dng cho my thu truyn hnh
- - - - Loi khc
- - - Loi khc
- - Loi khc:
- - - Dng cho my thu truyn hnh
389
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
18
18
13
13
9
9
18
13
18
18
18
30
13
13
13
30
9
9
9
30
5
5
14
5
5
13
4
4
11
5
5
5
5
4
4
0
0
0
0
0
0
0
3
0
0
0
3
0
0
0
3
0
0
M hng
M t hng ho
8529 90 94 - - - Dng cho mn hnh dt

8529 90 99 - - - Loi khc
85.30
Thit b in pht tn hiu thng tin, bo m an
ton hoc iu khin giao thng, dng cho ng
st, ng xe in, ng b, ng sng, im
dng , cng hoc sn bay (tr loi thuc nhm
86.08).
8530 10 00 - Thit b dng cho ng st hay ng xe in
8530 80 00 - Thit b khc
8530 90 00 - B phn
85.31
Thit b pht tn hiu m thanh hoc hnh nh (v
d, chung, ci bo, bng ch bo, bo ng chng
trm hoc bo chy), tr cc thit b thuc nhm
85.12 hoc 85.30.
8531 10
- Bo ng chng trm hoc bo chy v cc thit b
tng t:
8531 10 10 - - Bo trm
8531 10 20 - - Bo chy
8531 10 30 - - Bo khi; chung bo ng c nhn b ti (ci r)
8531 10 90 - - Loi khc
8531 20 00 - Bng ch bo c gn mn hnh tinh th lng (LCD)
hoc it pht quang (LED)
8531 80
- Thit b khc:
- - Chung in t v cc thit b pht tn hiu m
thanh khc:
8531 80 11 - - - Chung ca v thit b pht tn hiu m thanh khc
dng cho ca
8531 80 19 - - - Loi khc
- - Mn hnh dt (k c loi cng ngh quang in t,
plasma v cng ngh khc):
8531 80 21 - - - Mn hnh s dng hunh quang chn khng
8531 80 29 - - - Loi khc
8531 80 90 - - Loi khc
8531 90
- B phn:
8531 90 10 - - B phn k c tm mch in lp rp ca phn
nhm 8531.20, 8531.80.21 hoc 8531.80.29
8531 90 20 - - Ca chung ca hoc cc thit b pht tn hiu khc
dng cho ca
8531 90 30 - - Ca chung hoc thit b pht tn hiu m thanh
khc
8531 90 90 - - Loi khc
85.32
T in, loi c in dung c nh, bin i hoc
iu chnh c (theo mc nh trc).
390
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
14
13
11
14
13
11
0
0
5
0
0
5
0
0
5
M hng
M t hng ho
8532
10 00 - T in c nh c thit k dng trong mch c tn

s 50/60 Hz v c gii hn cng sut phn khng cho
php khng di 0,5 kvar (t ngun)
- T in c nh khc:
8532 21 00 - - T tantan (tantalum)
8532 22 00 - - T nhm
8532 23 00 - - T gm, mt lp
8532 24 00 - - T gm, nhiu lp
8532 25 00 - - T giy hay plastic
8532 29 00 - - Loi khc
8532 30 00 - T in bin i hay t in iu chnh c (theo
mc nh trc)
8532 90 00 - B phn
85.33
in tr (k c bin tr v chit p), tr in tr
nung nng.
8533 10
- in tr than c nh, dng kt hp hay dng mng:
8533 10 10 - - in tr dn
8533 10 90 - - Loi khc
- in tr c nh khc:
8533 21 00 - - C gii hn cng sut cho php khng qu 20 W
8533 29 00 - - Loi khc
- in tr bin i kiu dy qun, k c bin tr v
chit p:
8533 31 00 - - C gii hn cng sut cho php khng qu 20 W
8533 39 00 - - Loi khc
8533 40 00 - in tr bin i khc, k c bin tr v chit p
8533 90 00 - B phn
85.34
Mch in.
8534 00 10 - Mt mt
8534 00 20 - Hai mt
8534 00 30 - Nhiu lp
8534 00 90 - Loi khc
85.35
Thit b in ng ngt mch hay bo v mch
in, hoc dng u ni hay lp trong mch in
(v d, cu dao, cng tc, cu ch, b chng st, b
khng ch in p, b trit xung in, phch cm,
hp u ni) dng cho in p trn 1.000 V.
8535
8535
8535
8535
8535
8535
10 00 - Cu ch
- B ngt mch t ng:
21
- - C in p di 72,5 kV:
21 10 - - - Loi hp c
21 90 - - - Loi khc
29 00 - - Loi khc
30
- Cu dao cch ly v thit b ng - ngt in:
391
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
5
5
5
5
5
5
5
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
- - Dng cho in p trn 1 kV nhng khng qu 40 kV:

8535
8535
8535
8535
8535
30
30
30
30
40
11
19
20
90
00
8535
8535
90
90 10
8535 90 90
85.36
- - - Thit b ngt c in p di 36kV

- - - Loi khc
- - Dng cho in p t 66 kV tr ln
- - Loi khc
- B chng st, b khng ch in p v b trit qu
in p xung
- Loi khc:
- - u ni lp rp v b chuyn i u ni in
dng cho phn phi in hoc my bin p ngun
- - Loi khc
Thit b in ng ngt mch hay bo v mch
in, hoc dng u ni hay lp trong mch in
(v d, cu dao, r le, cng tc, chi tit ng ngt
mch, cu ch, b trit xung in, phch cm, ui
n v cc u ni khc, hp u ni), dng cho
in p khng qu 1.000V; u ni dng cho si
quang, b si hoc cp quang.
- Cu ch:
- - Cu ch nhit; cu ch thy tinh:
- - - S dng cho qut in
- - - Loi khc, c gii hn dng danh nh khng qu
16 A
- - - Khi cu ch, loi s dng cho xe c ng c
- - - Loi khc
- - Loi khc:
- - - S dng cho qut in
- - - Loi khc, c gii hn dng danh nh khng qu
16 A
- - - Khi cu ch, loi s dng cho xe c ng c
- - - Loi khc
- B ngt mch t ng:
- - Loi hp c:
- - - Dng in di 16 A
- - - Dng in t 16 A tr ln nhng khng qu 32A
- - - Dng in t 32A tr ln nhng khng qu 1000A
8536
10
8536
8536
10 11
10 12
8536
8536
10 13
10 19
8536
8536
10 91
10 92
8536
8536
8536
10 93
10 99
20
8536
8536
8536
20 11
20 12
20 13
8536
8536
20 19 - - - Loi khc
20 20 - - lp ghp vi thit b nhit in gia dng thuc
nhm 85.16
- - Loi khc:
20 91 - - - Dng in di 16 A
20 99 - - - Loi khc
30
- Thit b bo v mch in khc:
8536
8536
8536
392
4
4
0
0
0
3
3
0
0
0
3
3
0
0
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
0
0
0
0
0
0
0
0
0
0
14
0
13
0
11
0
0
0
0
0
0
M hng
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
M t hng ho
30 10 - - B chng st
30 20 - - Loi s dng trong cc thit b thu thanh hoc qut
in
30 90 - - Loi khc
- R-le:
41
- - Dng cho in p khng qu 60 V:
41 10 - - - R le k thut s
41 20 - - - Ca loi s dng trong cc thit b thu thanh
41 30 - - - Ca loi s dng cho qut in
41 40 - - - Loi khc, c dng in di 16 A
41 90 - - - Loi khc
49
- - Loi khc:
49 10 - - - R le k thut s
49 90 - - - Loi khc
50
- Cu dao khc:
50 20 - - Cu dao khi c hin tng r in v qu ti
- - Ngt mch v o mch dng cho l nng v l
sy; cng tc micro; cng tc ngun my thu hnh hoc
thu thanh; cng tc cho qut in; cng tc xoay, cng
tc trt, cng tc bp bnh v cng tc t cho my
iu ho khng kh:
50 32 - - - Ca loi dng cho qut in hoc thit b thu thanh
50 33 - - - Loi khc, dng cho dng in di 16 A
50 39 - - - Loi khc
50 40 - - Cng tc mini dng cho ni cm in hoc l rn
nng
- - Cng tc in t dng cho mch xoay chiu gm
mch vo v mch ra kt ni iu khin bng quang
hc (cng tc dng cho mch xoay chiu iu khin
bng thyristor); cng tc in t, k c cng tc bo v
qu nhit in t gm mt tranzito v mt chip logic
(cng ngh chip-on-chip) dng cho in p khng qu
1.000 V; cng tc in c bt nhanh dng cho dng
in khng qu 11 A:
50 51 - - - Dng in di 16A
50 59 - - - Loi khc
- - B phn ng-ngt mch dng trong mng in gia
nh in p khng qu 500 V v gii hn dng nh
danh khng qu 20 A:
50 61 - - - C gii hn dng danh nh khng qu 16 A
50 69 - - - Loi khc
- - Loi khc:
50 92 - - - Ca loi thch hp dng cho qut in
393
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
21
21
21
21
21
19
19
19
19
19
17
17
17
17
17
21
21
19
19
17
17
14
13
11
14
14
14
13
13
13
11
11
11
6
6
3
3
0
0
14
14
13
13
11
11
14
13
11
M hng
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
8536
M t hng ho
50 95 - - - Loi khc, thit b khi ng cho ng c in

hoc cu ch chuyn mch
50 99 - - - Loi khc
- ui n, phch cm v cm:
61
- - ui n:
61 10 - - - Dng cho n com-pac hoc n ha-lo-gien
- - - Loi khc:
61 91 - - - - Dng in di 16 A
61 99 - - - - Loi khc
69
- - Loi khc:
- - - Phch cm in thoi:
69 11 - - - - C gii hn dng danh nh khng qu 16 A
69 19 - - - - Loi khc
- - - u cm tn hiu hnh / ting v u cm n chn
khng dng cho my thu hnh hoc my thu thanh:
69 22 - - - - Dng in di 16 A
69 29 - - - - Loi khc
- - - u cm v phch cm cho cp ng trc v mch
in:
69 32 - - - - Dng in di 16 A
69 39 - - - - Loi khc
- - - Loi khc:
69 92 - - - - Dng in di 16 A
69 99 - - - - Loi khc
70
- u ni dng cho si quang, b si quang hoc cp
quang:
70 10 - - Bng gm
70 20 - - Bng ng
70 90 - - Loi khc
90
- Thit b khc:
- - u ni v cc b phn dng ni cho dy dn v
cp; u d dt di dng ming lt nhiu lp (wafer
prober):
90 19 - - - Loi khc
- - Hp u ni:
90 29 - - - Loi khc
- - u ni cp gm mt phch cm kiu gic, u cui
c hoc khng c cht, u ni v b thch ng
(adaptor) s dng cho cp ng trc; vnh i chiu:
90 39 - - - Loi khc
- - Loi khc:
394
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
21
21
19
19
17
17
21
21
19
19
17
17
8
8
7
7
5
5
6
6
3
3
0
0
21
21
19
19
17
17
0
0
0
0
0
0
0
0
0
6
6
3
3
0
0
14
14
13
13
11
11
14
14
13
13
11
11
M hng
M t hng ho
- - - C gii hn dng danh nh khng qu 16 A:

8536 90 93 - - - - Phin u ni v khi u ni cp in thoi
8536 90 94 - - - - Loi khc
8536 90 99 - - - Loi khc
85.37
Bng, panen, gi , bn t v cc loi hp khc,
c lp vi hai hay nhiu thit b thuc nhm
85.35 hoc 85.36, dng iu khin hoc phn
phi in, k c cc loi trn c lp cc dng c hay
thit b thuc Chng 90, v cc thit b iu khin
s, tr cc thit b chuyn mch thuc nhm 85.17.
8537
10
8537
10 11
8537
8537
10 12
10 13
8537
8537
10 19
10 20
8537
10 30
8537
10 91
8537
10 92
8537
8537
10 99
20
8537
20 11
8537
20 19
8537
20 21
8537 20 29
8537 20 90
85.38
- Dng cho in p khng qu 1.000 V:

- - Bng chuyn mch v bng iu khin:
- - - Bng iu khin ca loi thch hp s dng cho h
thng iu khin phn tn
- - - Bng iu khin c trang b b x l lp trnh
- - - Bng iu khin khc ca loi thch hp dng cho
hng ha ca nhm 84.15, 84.18, 84.50, 85.08, 85.09
hoc 85.16
- - - Loi khc
- - Bng phn phi (gm c panen v tm phng)
ch dng hoc ch yu dng vi cc hng ho thuc
nhm 84.71, 85.17 hoc 85.25
- - B iu khin logic c kh nng lp trnh cho my
t ng di chuyn, kp gi v lu gi khi tinh th
bn dn cho sn xut chi tit bn dn
- - Loi khc:
- - - Loi s dng trong cc thit b thu thanh hoc
qut in
- - - Loi ph hp s dng cho h thng iu khin
phn tn
- - - Loi khc
- Dng cho in p trn 1.000 V:
- - Bng chuyn mch:
- - - Gn vi thit b in ngt, ni hoc bo v
mch in c in p t 66.000 V tr ln
- - - Loi khc
- - Bng iu khin:
- - - Gn vi thit b in ngt, ni hoc bo v
mch in c in p t 66.000 V tr ln
- - - Loi khc
- - Loi khc
B phn chuyn dng hay ch yu dng vi cc
thit b thuc nhm 85.35, 85.36 hoc 85.37.
395
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
8
8
8
7
7
7
5
5
5
0
0
0
0
0
0
0
10
0
8
0
7
10
30
30
30
30
30
30
30
30
30
5
5
5
5
5
5
M hng
8538
10
8538
10 11
8538
8538
10 12
10 19
8538
10 21
8538
8538
8538
10 22
10 29
90
8538
90 11
8538
90 12
8538
90 13
8538
90 19
8538
90 21
8538 90 29
85.39
8539
8539
8539
10
10 10
10 90
8539
8539
8539
8539
21
21 20
21 30
21 40
M t hng ho
- Bng, panen, gi , bn t v cc loi hp, v v
khc dng cho cc mt hng thuc nhm 85.37, cha
c lp t cc thit b ca chng:
- - Dng cho in p khng qu 1.000 V:
- - - Dng cho b iu khin logic lp trnh cho my t
ng di chuyn, iu khin v lu gi bn dn
cho sn xut chi tit bn dn
- - - Dng cho thit b radio
- - - Loi khc
- - Dng cho in p trn 1.000 V:
- - - Dng cho b iu khin logic lp trnh cho my t
ng di chuyn, iu khin v lu gi bn dn
cho sn xut chi tit bn dn
- - - Dng cho thit b radio
- - - Loi khc
- Loi khc:
- - Dng cho in p khng qu 1.000 V:
- - - B phn k c tm mch in lp rp ca phch
cm in thoi; u ni v cc b phn dng ni cho
dy v cp; u d dt di dng ming lt nhiu lp
(wafer prober)
- - - B phn ca hng ho thuc phn nhm
8536.50.50, 8536.69.31, 8536.69.39, 8536.90.11 hoc
8536.90.19
- - - B phn ca hng ho thuc phn nhm
8537.10.20
- - - Loi khc
- - Dng cho in p trn 1.000 V:
- - - B phn k c tm mch in lp rp ca phch
cm in thoi; u ni v cc b phn dng ni cho
dy v cp; u d dt di dng ming lt nhiu lp
(wafer prober)
- - - Loi khc
n in dy tc hoc n phng in, k c n
pha gn kn v n tia cc tm hoc tia hng ngoi;
n h quang.
- n pha gn kn (sealed beam lamp units):
- - Dng cho xe c ng c thuc Chng 87
- - Loi khc
- Cc loi bng n dy tc khc, tr bng n tia cc
tm hoc tia hng ngoi:
- - Bng n ha-lo-gien vonfram:
- - - Dng cho thit b y t
- - - Dng cho xe c ng c
- - - Bng n phn x khc
396
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
8
8
7
7
5
5
5
5
5
5
5
5
20
0
19
0
17
0
0
14
5
0
13
5
0
11
4
M hng
M t hng ho
8539
8539
21 90 - - - Loi khc
22
- - Loi khc, c cng sut khng qu 200 W v in
p trn 100 V:
8539 22 20 - - - Dng cho thit b y t
8539 22 30 - - - Bng n phn x khc
8539 22 90 - - - Loi khc
8539 29
- - Loi khc:
8539 29 10 - - - Dng cho thit b y t
8539 29 20 - - - Dng cho xe c ng c
8539 29 30 - - - Bng n phn x khc
- - - Bng n chp; bng n hiu c nh, danh nh
trn 2,25 V:
8539 29 41 - - - - Loi thch hp dng cho thit b y t
8539 29 49 - - - - Loi khc
8539 29 50 - - - Loi khc, c cng sut trn 200 W nhng khng
qu 300 W v in p trn 100 V
8539 29 60 - - - Loi khc, c cng sut khng qu 200 W v in
p khng qu 100 V
8539 29 90 - - - Loi khc
- Bng n phng, tr n tia cc tm:
8539 31
- - Bng n hunh quang, ca-tt nng:
8539 31 10 - - - ng hunh quang dng cho n com-pc
8539 31 90 - - - Loi khc
8539 32 00 - - Bng n hi thu ngn hoc natri; bng n ha-logien kim loi
8539 39
- - Loi khc:
8539 39 10 - - - ng hunh quang dng cho n com-pc
8539 39 30 - - - Bng n hunh quang ca-tt lnh khc
8539 39 90 - - - Loi khc
- Bng n tia cc tm hoc bng n tia hng ngoi;
n h quang:
8539 41 00 - - n h quang
8539 49 00 - - Loi khc
8539 90
- B phn:
8539 90 10 - - Np bt nhm dng cho bng n hunh quang; ui
xoy nhm dng cho bng n dy tc
8539 90 20 - - Loi khc, dng cho n ca xe c ng c
8539 90 90 - - Loi khc
85.40
n in t v ng in t dng nhit in t, ca tt
lnh hoc ca tt quang in (v d, n in t v
ng n chn khng hoc np kh hoc hi, n v
ng in t chnh lu h quang thu ngn, ng in
t dng tia m cc, ng in t camera truyn
hnh).
397
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
5
21
0
5
19
0
4
17
0
20
5
0
19
5
0
17
4
0
0
28
0
0
25
0
0
23
28
28
0
25
25
0
23
23
0
5
5
0
5
5
0
4
4
0
0
0
0
0
0
0
5
0
5
0
4
0
M hng
8540
8540
8540
11 00
12 00
20 00
8540
40
8540
40 10
8540
8540
40 90
60 00
8540
8540
71 00
79 00
8540
81 00
8540
89 00
8540
8540
8540
8540
85.41
91 00
99
99 10
99 90
8541
10 00
8541
8541
8541
8541
21 00
29 00
30 00
40
8541
40 10
8541
40 21
M t hng ho
- ng n hnh v tuyn dng tia m cc, k c ng
n hnh ca mn hnh video dng tia m cc:
- - Loi mu
- - Loi n sc
- ng camera truyn hnh; b chuyn i hnh nh v
b tng cng hnh nh; ng n m cc quang in
khc
- ng hin th d liu/ ha, n sc; ng hin th/
ha, loi mu, vi im ln quang c bc nh hn 0,4
mm:
- - ng hin th d liu/ ha, loi mu, ca loi dng
cho hng ho thuc nhm 85.25
- - Loi khc
- ng tia m cc khc
- ng n c bc sng cc ngn hay ng n vi sng
(v d, magnetrons, klytrons, ng n sng lan truyn,
carcinotron), tr ng n iu khin li:
- - Magnetrons
- - Loi khc
- n in t v ng in t khc:
- - n in t v ng in t ca my thu hay my
khuch i
- - Loi khc
- B phn:
- - Ca ng n tia m cc
- - Loi khc:
- - - Ca ng n c bc sng cc ngn
- - - Loi khc
it, tranzito v cc thit b bn dn tng t; b
phn bn dn cm quang, k c t bo quang in
hoc cha lp rp thnh cc mng module hoc
thnh bng; it pht sng; tinh th p in lp
rp hon chnh.
- it, tr loi cm quang hay it pht quang
- Tranzito, tr tranzito cm quang:
- - C t l tiu tn nng lng di 1 W
- - Loi khc
- Thyristors, diacs v triacs, tr thit b cm quang
- Thit b bn dn cm quang, k c t bo quang in
hoc cha lp rp thnh cc mng module hoc
thnh bng; it pht sng:
- - it pht sng
- - T bo quang in, k c it cm quang v tranzito
cm quang:
- - - T bo quang in c lp chn, cha lp rp
398
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
4
4
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
8541
40 22 - - - T bo quang in c lp chn c lp rp cc
m-un hoc lm thnh tm
8541 40 29 - - - Loi khc
8541 40 90 - - Loi khc
8541 50 00 - Thit b bn dn khc
8541 60 00 - Tinh th p in lp rp
8541 90 00 - B phn
85.42
Mch in t tch hp.
- Mch in t tch hp:
8542 31 00 - - n v x l v n v iu khin, c hoc khng
kt hp vi b nh, b chuyn i, mch logic, khuch
i, ng h v mch nh gi, hoc cc mch khc
1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
8542
8542
8542
8542
85.43
32
33
39
90
- - Th nh
- - Khuch i
- - Loi khc
- B phn
My v thit b in, c chc nng ring, cha c
chi tit hay ghi ni khc trong Chng ny.
0
0
0
0
0
0
0
0
0
0
0
0
8543
8543
8543
10 00 - My gia tc ht
20 00 - My pht tn hiu
30
- My v thit b dng trong m in, in phn hay
in di:
30 20 - - Thit b x l t bng phng php nhng trong
dung dch ho cht hoc in ho, tch hoc khng
tch vt liu gia cng trn nn (tm ) ca bn mch
PCB/PWB
30 90 - - Loi khc
70
- My v thit b khc:
70 10 - - My cung cp nng lng cho hng ro in
70 20 - - Thit b iu khin t xa, tr thit b iu khin t
xa bng sng radio
70 30 - - My, thit b in c chc nng phin dch hay t
in
70 40 - - My tch bi hoc kh tnh in trong qu trnh ch
to tm mch PCB/PWBs hoc PCAs; my lm ng
rn vt liu bng tia cc tm dng trong sn xut tm
mch PCB/PWBs hoc PCAs
70 50 - - B thu / gii m tch hp (IRD) cho h thng a
phng tin truyn thng trc tip
70 90 - - Loi khc
90
- B phn:
90 10 - - Ca hng ho thuc phn nhm 8543.10 hoc
8543.20
0
0
0
0
0
0
0
0
0
0
0
0
8543
8543
8543
8543
8543
8543
8543
8543
8543
8543
8543
00
00
00
00
Thu sut AJCEP (%)
399
M hng
M t hng ho
8543
8543
8543
8543
8543
85.44
90
90
90
90
90
20
30
40
50
90
8544
8544
8544
11
11 10
11 20
8544
8544
8544
11 90
19 00
20
8544
8544
20 11
20 19
8544
8544
20 21
20 29
8544
8544
20 31
20 39
8544
8544
8544
20 41
20 49
30
8544
30 12
8544
30 13
- - Ca hng ho thuc phn nhm 8543.30.20

- - Loi khc
Dy, cp in (k c cp ng trc) cch in (k c
loi trng men cch in hoc m lp cch in)
v dy dn cch in khc, hoc cha gn vi
u ni; cp si quang, lm bng cc b si n c
v bc ring bit tng si, c hoc khng gn vi
dy dn in hoc gn vi u ni.
- Dy n dng cun:
- - Bng ng:
- - - C mt lp ph ngoi bng sn hoc trng men
- - - C mt lp ph ngoi hoc bc bng giy, vt liu
dt hoc PVC
- - - Loi khc
- - Loi khc
- Cp ng trc v cc dy dn in ng trc khc:
- - Cp cch in gn vi u ni, dng cho in p
khng qu 66 kV:
- - - Cch in bng cao su hoc plastic
- - - Loi khc
- - Cp cch in cha gn vi u ni, dng cho in
p khng qu 66 kV:
- - - Loi khc
- - Cp cch in gn vi u ni, dng cho in p
trn 66 kV:
- - - Loi khc
- - Cp cch in cha gn vi u ni, dng cho in
p trn 66 kV:
- - - Loi khc
- B dy nh la v b dy khc loi s dng cho xe
c ng c, my bay hoc tu thuyn:
- - Dy in s dng cho h thng in ca xe c ng
c:
- - - Cch in bng cao su hoc plastic:
- - - - Cho xe c gii thuc nhm 87.02, 87.03, 87.04
hoc 87.11
- - - - Loi khc
- - - Loi khc:
400
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
5
5
4
4
5
5
5
5
4
5
5
5
5
5
4
4
5
5
5
5
4
4
1
1
1
1
1
1
1
1
1
1
1
1
14
13
11
14
13
11
M hng
8544
8544
8544
8544
8544
8544
8544
8544
8544
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
30 14 - - - - Cho xe c gii thuc nhm 87.02, 87.03, 87.04

hoc 87.11
30 19 - - - - Loi khc
- - Loi khc:
30 91 - - - Cch in bng cao su hoc plastic
30 99 - - - Loi khc
- Dy dn in khc, dng cho in p khng qu
1.000 V:
42
- - lp vi u ni in:
- - - Dng cho vin thng, in p khng qu 80 V:
42 11 - - - - Cp in thoi, cp in bo v cp chuyn tip
v tuyn, ngm di bin
42 12 - - - - Cp in thoi, in bo v cp chuyn tip v
tuyn, loi khc
14
13
11
14
13
11
5
5
5
5
5
5
42 19 - - - - Loi khc
- - - Dng cho vin thng, in p trn 80 V nhng
khng qu 1.000 V:
tuyn, ngm di bin
8544

tuyn, loi khc
8544
42 29 - - - - Loi khc
- - - Cp c qui:
- - - - Cch in bng cao su hoc plastic:
42 32 - - - - - Cho xe c gii thuc nhm 87.02, 87.03,87.04
hoc 87.11
42 33 - - - - - Loi khc
- - - - Loi khc:
42 34 - - - - - Cho xe c gii thuc nhm 87.02, 87.03, 87.04
hoc 87.11
42 39 - - - - - Loi khc
- - - Loi khc:
42 91 - - - - Dy cp in bc plastic c ng knh li khng
qu 19,5 mm
42 92 - - - - Dy cp in bc plastic khc
42 99 - - - - Loi khc
49
- - Loi khc:
- - - Dng cho vin thng, in p khng qu 80 V:
v tuyn, ngm di bin
v tuyn, loi khc
5
5
5
5
4
4
8544
8544
8544
8544
8544
8544
8544
8544
8544
8544
401
M hng
8544
8544
8544
8544
8544
8544
8544
8544
8544
8544
8544
M t hng ho
49 19 - - - - Loi khc
- - - Loi khng dng cho vin thng, in p khng
qu 80 V:
49 21 - - - - Dy n c v bc (chng nhiu) dng trong sn
xut b dy dn in ca my t ng
- - - - Loi khc:
49 22 - - - - - Dy cp in bc cch in bng plastic c
ng knh li khng qu 19,5 mm
49 23 - - - - - Dy cp in bc cch in bng plastic khc
49 29 - - - - - Loi khc
- - - Dng cho vin thng, in p trn 80 V nhng
khng qu 1.000 V:
49 31 - - - - Cp in thoi, cp in bo v cp dng cho
trm chuyn tip sng v tuyn, ngm di bin
49 32 - - - - Loi khc, cch in bng plastic
49 39 - - - - Loi khc
- - - Loi khng dng cho vin thng, in p trn 80 V
nhng khng qu 1.000 V:
49 41 - - - - Cp bc cch in bng plastic
49 49 - - - - Loi khc
60
- Cc dy dn in khc, dng cho in p trn 1000 V:
- - Dng cho in p trn 1kV nhng khng qu 36kV:

60 11 - - - Cp c bc cch in bng plastic c ng
knh li nh hn 22,7mm
8544 60 19 - - - Loi khc
- - Dng cho in p trn 36 kV nhng khng qu 66
kV:
8544 60 21 - - - Cp c bc cch in bng plastic c ng
knh li nh hn 22,7mm
8544 60 29 - - - Loi khc
8544 60 30 - - Dng cho in p trn 66 kV
8544 70
- Cp si quang:
8544 70 10 - - Cp in thoi, cp in bo v cp chuyn tip v
tuyn, ngm di bin
8544 70 90 - - Loi khc
85.45
in cc than, chi than, carbon cho ch to bng
n, carbon cho ch to pin, c qui v cc sn phm
khc lm bng graphit hoc carbon khc, c hoc
khng c thnh phn kim loi, dng cho k thut
in.
- in cc:
8545 11 00 - - Dng cho l nung, luyn
8545 19 00 - - Loi khc
8545 20 00 - Chi than
8544
402
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
0
5
0
5
0
0
5
5
0
5
5
0
5
5
M hng
8545
85.46
8546
8546
8546
8546
8546
85.47
M t hng ho
90 00 - Loi khc
Cch in lm bng vt liu bt k.
10 00 - Bng thu tinh
20
- Bng gm:
20 10 - - Dng cho u ni my bin p v thit b ngt dng
20 90 - - Loi khc
90 00 - Loi khc
Ph kin cch in dng cho my in, dng c
in hay thit b in, c lm hon ton bng vt
liu cch in tr mt s ph kin th yu bng kim
loi (v d, phn ng c ren) lm sn khi c ch
yu lp, tr cch in thuc nhm 85.46; ng dn
dy in v cc khp ni ca chng, bng kim loi
c bn c lt lp vt liu cch in.
8547
8547
8547
8547
10 00 - Ph kin cch in bng gm s

20 00 - Ph kin cch in bng plastic
90
- Loi khc:
90 10 - - ng cch in v ph kin ni ca n lm bng kim
loi c bn c lt bng vt liu cch in
8547 90 90 - - Loi khc
85.48
Ph liu v ph thi ca cc loi pin, c qui; cc loi
pin v c qui in s dng ht; cc b phn in
ca my mc hay thit b, cha c chi tit hay ghi
ni khc trong Chng ny.
8548 10
- Ph liu v ph thi ca cc loi pin, c qui v pin
xc; cc loi pin, c qui v pin xc s dng ht:
- - Ph thi pin, c qui axit ch, hoc cha tho dung
dch axt:
8548 10 12 - - - Ca loi dng cho my bay
8548 10 19 - - - Loi khc
- - Ph liu v ph thi ch yu cha st:
8548 10 22 - - - Ca pin v b pin
8548 10 23 - - - Ca c qui in loi dng cho my bay
8548 10 29 - - - Loi khc
- - Ph liu v ph thi ch yu cha ng:
8548 10 32 - - - Ca pin v b pin
8548 10 39 - - - Loi khc
- - Loi khc:
8548 10 91 - - - Ca pin v b pin
8548 10 99 - - - Loi khc
8548 90
- Loi khc:
403
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
1
0
0
1
0
0
1
1
1
1
1
1
1
14
14
13
13
11
11
14
14
14
13
13
13
11
11
11
14
14
14
13
13
13
11
11
11
14
14
14
13
13
13
11
11
11
M hng
8548
8548
8548
M t hng ho
90 10 - - B cm bin nh kiu tip xc gm mt b cm

bin quang dn, mt t tch in, mt ngun sng ca
it pht quang, mt ma trn (tm khun mu) tranzito
mng mng v b phn hi t nh sng dng qut, c
kh nng qut vn bn
90 20 - - Tm mch in lp rp hon chnh bao gm mch
lp rp cho kt ni bn ngoi
90 90 - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Chng 86 - u my xe la hoc xe in, toa xe

la v cc b phn ca chng; vt c nh v ghp
ni ng ray xe la hoc xe in v b phn ca
chng; thit b tn hiu giao thng bng c kh (k
c c in) cc loi
86.01
8601
8601
86.02
8602
8602
86.03
10 00
20 00
10 00
90 00
8603
8603
8604
10 00
90 00
00 00
8605
00 00
86.06
8606
8606
10 00
30 00
8606
8606
91 00
92 00
8606
99 00
u my ng st chy bng ngun in bn ngoi

hay bng c qui in.
- Loi chy bng ngun in bn ngoi
- Loi chy bng c qui in
u my ng st khc; toa tip liu u my.
- u my chy in diesel
- Loi khc
Toa xe la hoc toa xe in t hnh, toa hng v toa
hnh l, tr loi thuc nhm 86.04.
- Loi chy bng ngun in bn ngoi
- Loi khc
Xe bo dng hay phc v dng trong ng st
hay ng xe in, loi t hnh hoc khng (v d,
toa xng, xe gn cn cu, toa lm m tu, u
my dng ko, toa th nghim v xe kim tra
ng ray).
Toa xe la hay xe in ch khch, khng t hnh;
toa hnh l, toa bu in v toa xe la hay xe in
chuyn dng cho mc ch c bit khc, khng t
hnh (tr cc loi thuc nhm 86.04).
Toa xe la hoc xe in ch hng v toa gong,
khng t hnh.
- Toa xi tc v cc loi toa tng t
- Toa ch hng v toa gong t d ti, tr loi thuc
phn nhm 8606.10
- Loi khc:
- - Loi c np y v ng kn
- - Loi m, vi cc mt bn khng th tho ri c
chiu cao trn 60cm
- - Loi khc
404
M hng
86.07
8607
8607
8607
11 00
12 00
19 00
8607
8607
8607
21 00
29 00
30 00
8607 91 00
8607 99 00
86.08
8608
8608
8609
00 20
00 90
00 00
M t hng ho
Cc b phn ca u my xe la hoc xe in hoc
ca thit b di chuyn trn ng st hay ng xe
in.
- Gi chuyn hng, trc bitxen, trc v bnh xe v cc
ph tng ca chng:
- - Gi chuyn hng v trc bitxen ca u my
- - Gi chuyn hng v trc bitxen khc
- - Loi khc, k c cc ph tng
- Phanh v cc ph tng phanh:
- - Phanh hi v ph tng phanh hi
- - Loi khc
- Mc toa v cc dng c ghp ni toa khc, b m
gim chn, v ph tng ca chng
- Loi khc:
- - Ca u my
- - Loi khc
B phn c nh v cc khp ni ca ng ray xe
la hoc xe in; thit b tn hiu, an ton hoc iu
khin giao thng bng c (k c c in) dng cho
ng xe la, ng xe in, ng b, ng
sng, im dng , cng hoc sn bay; cc b phn
ca cc loi trn.
- Thit b c in
- Loi khc
Cng-ten-n (Container) (k c cng-ten-n dng
vn chuyn cht lng) c thit k v trang b c
bit vn chuyn theo mt hoc nhiu phng
thc.
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
21
21
19
19
17
17
5
5
5
5
4
4
Chng 87 - Xe c tr phng tin chy trn ng

xe la hoc xe in, v cc b phn v ph kin ca
chng.
87.01
8701 10
8701
8701
10 11
10 19
8701
8701
8701
10 91
10 99
20
8701
20 10
My ko (tr my ko thuc nhm 87.09).

- My ko cm tay:
- - Cng sut khng qu 22,5 kW, c hoc khng hot
ng bng in:
- - - Dng cho nng nghip
- - - Loi khc
- - Loi khc:
- - - Dng cho nng nghip
- - - Loi khc
- My ko ng b dng cho bn r moc (r moc 1
trc):
- - Dng CKD
405
M hng
8701
8701
8701
8701
8701
87.02
8702
20
30
90
90
90
8702
10
8702
10
8702
10
8702
10
8702
8702
8702
10
10
90
8702
90
8703
8703
21
21
8703
8703
21
22
8703
8703
22
22
8703
8703
22
23
8703
8703
23
23
10
M t hng ho
90 - - Loi khc
00 - My ko bnh xch
- Loi khc:
10 - - My ko nng nghip
90 - - Loi khc
Xe t ch 10 ngi tr ln, k c li xe.
- Loi ng c t trong kiu piston t chy bng sc
nn (diesel hoc bn diesel):
- - Loi khc:
60 - - - Xe t (bao gm c xe limousine ko di nhng
khng bao gm xe khch, xe but, mini but hoc xe
van)
- - - Xe ch ngi t 30 ch tr ln hoc xe c thit
k c bit s dng trong sn bay:
71 - - - - Tng trng lng c ti ti a t 6 tn nhng
khng qu 18 tn
79 - - - - Loi khc
- - - Xe khch, xe but hoc xe mini but khc:
81 - - - - Tng trng lng c ti ti a t 6 tn nhng
khng qu 18 tn
89 - - - - Loi khc
90 - - - Loi khc
- Loi khc:
- - Loi khc:
- - - Xe ch ngi t 30 ch tr ln:
93 - - - - Xe c thit k c bit s dng trong sn
bay
- - - Loi khc:
91 - - - - Xe cu thng
92 - - - - Xe t c ni tht c thit k nh cn h
(Motor-homes)
99 - - - - Loi khc
- - Loi dung tch xi lanh trn 1.000 cc nhng khng
qu 1.500 cc:
- - - Loi khc:
91 - - - - Xe cu thng
92 - - - - Xe t c ni tht c thit k nh cn h
(Motor-homes)
99 - - - - Loi khc
- - Ca loi xe c dung tch xilanh trn 1.500 cc nhng
khng qu 3.000 cc:
- - - Xe tang l:
21 - - - - Dng CKD
29 - - - - Loi khc
- - - Xe ch phm nhn:
406
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
5
5
5
5
5
5
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
M hng
M t hng ho
8703
8703
8703
23 31 - - - - Dng CKD
23 39 - - - - Loi khc
24
- - Dung tch xi lanh trn 3.000 cc:
- - - Xe tang l:
8703 24 21 - - - - Dng CKD
8703 24 29 - - - - Loi khc
8703 24 31 - - - - Dng CKD
8703 24 39 - - - - Loi khc
- Xe t khc, loi c ng c t trong kiu piston
t chy bng sc nn (diesel hoc bn diesel):
8703 31
- - Loi dung tch xi lanh khng qu 1.500 cc:
8703 31 40 - - - Xe cu thng
8703 31 50 - - - Xe t c ni tht c thit k nh cn h
(Motor-homes)
- - - Loi khc:
8703 31 91 - - - - Xe bn bnh ch ng
8703 31 99 - - - - Loi khc
8703 32
- - Loi dung tch xi lanh trn 1.500 cc nhng khng
qu 2.500 cc:
- - - Xe tang l:
8703 32 21 - - - - Dng CKD
8703 32 29 - - - - Loi khc
8703 32 31 - - - - Dng CKD
8703 32 39 - - - - Loi khc
8703 33
- - Loi dung tch xi lanh trn 2.500 cc:
- - - Xe tang l:
8703 33 21 - - - - Dng CKD
8703 33 29 - - - - Loi khc
8703 33 31 - - - - Dng CKD
8703 33 39 - - - - Loi khc
- Loi khc:
8703 90
- - Xe hot ng bng in:
- - - Loi khc:
8703 90 19 - - - - Loi khc
87.04
Xe c ng c dng vn ti hng ha.
8704 10
- Xe t c thit k s dng trn cc loi ng
khng phi ng quc l:
- - Loi khc:
8704 10 23 - - - Tng trng lng c ti ti a khng qu 5 tn
8704 10 24 - - - Tng trng lng c ti ti a trn 5 tn nhng
khng qu 10 tn
407
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
5
5
5
4
4
20
20
20
20
20
20
M hng
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
8704
M t hng ho
10 25 - - - Tng trng lng c ti ti a trn 10 tn nhng

khng qu 20 tn
khng qu 24 tn
khng qu 45 tn
10 28 - - - Tng trng lng c ti ti a trn 45 tn
- Loi khc, c ng c t trong kiu piston t chy
bng sc nn (diesel hoc bn diesel):
21
- - Tng trng lng c ti ti a khng qu 5 tn:
22
- - Tng trng lng c ti ti a trn 5 tn nhng
khng qu 20 tn:
- - - Tng trng lng c ti ti a khng qu 6 tn:
23
- - Tng trng lng c ti ti a trn 20 tn:
- - - Tng trng lng c ti ti a trn 24 tn nhng
khng qu 45 tn:
- - - - Loi khc:
23 61 - - - - - Xe ng lnh
23 62 - - - - - Xe thu gom ph thi c b phn nn ph thi
23 63 - - - - - Xe xi tc; xe ch xi mng kiu bn
23 64 - - - - - Xe bc thp ch hng ha c gi tr
23 65 - - - - - Xe ch bn c thng ri nng h c
23 66 - - - - - Xe t
23 69 - - - - - Loi khc
- - - Tng trng lng c ti ti a trn 45 tn:
- - - - Loi khc:
23 81 - - - - - Xe ng lnh
23 83 - - - - -Xe xi tc, xe ch xi mng kiu bn
23 86 - - - - - Xe t
23 89 - - - - - Loi khc
- Loi khc, c ng c t trong kiu piston t chy
bng tia la in:
32
- - Tng trng lng c ti ti a trn 5 tn:
- - - Tng trng lng c ti ti a trn 24 tn nhng
khng qu 45 tn:
- - - - Loi khc:
32 81 - - - - - Xe ng lnh
32 83 - - - - - Xe xi tc; xe ch xi mng kiu bn
32 86 - - - - - Xe t
408
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
20
20
20
20
20
20
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
8704
32 89 - - - - - Loi khc
- - - Tng trng lng c ti ti a trn 45 tn:
- - - - Loi khc:
8704 32 93 - - - - - Xe ng lnh
8704 32 94 - - - - - Xe thu gom ph thi c b phn nn ph thi
8704 32 95 - - - - - Xe xi tc; xe ch xi mng kiu bn
8704 32 96 - - - - - Xe bc thp ch hng ha c gi tr
8704 32 97 - - - - - Xe ch bn c thng ri nng h c
8704 32 98 - - - - - Xe t
8704 32 99 - - - - - Loi khc
8704 90
- Loi khc:
- - Loi khc:
8704 90 91 - - - Tng trng lng c ti ti a khng qu 5 tn
khng qu 10 tn
khng qu 20 tn
khng qu 45 tn
8704 90 99 - - - Loi khc
87.05
Xe chuyn dng c ng c, tr cc loi c thit
k ch yu dng ch ngi hay hng ha (v d,
xe cu h, xe cn cu, xe cu ha, xe trn b tng,
xe qut ng, xe phun ti, xe sa cha lu ng,
xe chiu chp X-quang).
8705 10 00 - Xe cn cu
8705 20 00 - Xe cn trc khoan
8705 30 00 - Xe cu ha
8705 40 00 - Xe trn b tng
8705 90
- Loi khc:
8705 90 50 - - Xe lm sch ng; xe ht bn, b pht; xe cu
thng lu ng; xe phun ti cc loi
8705 90 90 - - Loi khc
87.06
Khung gm lp ng c, dng cho xe c ng c
thuc cc nhm t 87.01 n 87.05.
- Dng cho xe thuc nhm 87.01:
8706 00 11 - - Dng cho my ko nng nghip thuc phn nhm
8701.10 hoc 8701.90
8706 00 19 - - Loi khc
87.07
Thn xe (k c ca-bin), dng cho xe c ng c
thuc cc nhm t 87.01 n 87.05.
8707 90
- Loi khc:
8707 90 10 - - Dng cho xe thuc nhm 87.01
8707 90 30 - - Dng cho xe thuc nhm 87.05
409
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
0
0
0
5
0
0
0
4
5
10
5
10
4
10
M hng
M t hng ho
87.08
B phn v ph kin ca xe c ng c thuc cc

nhm t 87.01 n 87.05.
- Thanh chn chng va p (ba xc) v ph tng ca
n:
- - Dng cho xe thuc nhm 87.01
- - Loi khc
- B phn v ph kin khc ca thn xe (k c ca-bin):
- - Dy ai an ton
- - Loi khc:
- - - Cc b phn ca ca xe:
- - - - Dng cho xe thuc nhm 87.01
- - - B phn ca dy ai an ton
- - - Loi khc:
- - - - Dng cho xe thuc nhm 87.01
- - - - Dng cho xe thuc nhm 87.02 hoc 87.04:
- - - - - Ph kin trang tr ni tht; chn bn
- - - - - Thanh chng np ca p
- - - - - Loi khc
- - - - Loi khc
- Phanh v tr lc phanh; ph tng ca n:
- - Dng cho xe thuc nhm 87.01
- - Phanh trng, phanh a hoc phanh hi cho xe thuc
nhm 87.02 hoc 87.04
- - Loi khc
- Hp s v b phn ca chng:
- - Hp s, cha lp hon chnh:
- - - Dng cho xe thuc nhm 87.04 hoc 87.05
- - - Loi khc
- - Hp s, lp rp hon chnh:
- - - Dng cho xe thuc nhm 87.04 hoc 87.05
- - - Loi khc
- - B phn:
- - - Loi khc
- Cu ch ng c vi sai, c hoc khng km theo chi
tit khc ca cm hp s, v cc trc khng li; cc b
phn ca chng:
- - Cha lp rp hon chnh:
- - - Dng cho xe thuc nhm 87.04 hoc nhm 87.05
8708
10
8708
8708
10 10
10 90
8708
8708
21 00
29
8708
8708
29 11
29 20
8708
29 92
8708
8708
8708
8708
8708
8708
8708
29
29
29
29
30
30
30
8708
8708
30 90
40
8708
8708
8708
40 13
40 14
40 19
8708
8708
8708
40 25
40 27
40 29
8708
8708
8708
8708
40 91
40 92
40 99
50
8708
50 13
8708
8708
50 15 - - - Dng cho xe thuc nhm 87.01

50 19 - - - Loi khc
96
97
98
99
10
30
410
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
3
19
3
17
3
21
0
19
0
17
0
21
19
17
3
3
3
3
3
3
3
3
3
3
3
3
21
3
19
3
17
3
3
3
3
3
3
3
3
3
3
21
3
3
19
3
3
17
3
3
5
5
5
0
0
0
0
0
0
3
3
3
3
3
3
M hng
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
M t hng ho
- - lp rp hon chnh:
50 27 - - - Dng cho xe thuc nhm 87.04 hoc nhm 87.05
50 29 - - - Loi khc
- - B phn:
- - - Dng cho xe thuc nhm 87.01:
50 91 - - - - Bnh rng vnh khn v bnh rng qu da (b
bnh rng vi sai)
50 92 - - - - Loi khc
50 99 - - - Loi khc
70
- Cm bnh xe v b phn v ph kin ca chng:
- - Np y trc bnh xe:
70 17 - - - Dng cho xe thuc nhm 87.02 hoc 87.04
70 19 - - - Loi khc
- - Bnh xe c lp lp:
70 29 - - - Loi khc
- - Bnh xe cha c lp lp:
70 39 - - - Loi khc
- - Loi khc:
70 99 - - - Loi khc
80
- H thng gim chn v b phn ca n (k c gim
sc):
- - H thng gim chn:
80 17 - - - Dng cho xe thuc phn nhm 8704.10 hoc nhm
87.05
80 19 - - - Loi khc
- - B phn:
80 99 - - - Loi khc
- B phn khc v cc ph kin:
91
- - Kt nc lm mt v b phn ca chng:
- - - Kt nc lm mt:
91 15 - - - - Dng cho xe thuc nhm 87.01
411
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
3
19
3
17
3
5
5
5
0
0
0
0
0
0
21
17
3
3
19
16
3
3
17
14
3
3
17
3
16
3
14
3
17
3
16
3
14
3
17
3
17
3
16
3
16
3
14
3
14
3
21
3
19
3
17
3
3
3
3
3
3
3
3
3
3
21
19
17
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
8708
91 17 - - - - Dng cho xe thuc nhm 87.02 hoc nhm 87.04
8708
91 19 - - - - Loi khc
- - - B phn:
91 99 - - - - Loi khc
92
- - ng x v b gim thanh; b phn ca n:
92 90 - - - Loi khc
93
- - Ly hp v b phn ca n:
93 90 - - - Loi khc
94
- - V lng, tr li v c cu li; b phn ca n:
94 10 - - - V lng lp vi ti kh hon chnh
- - - Loi khc:
94 99 - - - - Loi khc
95
- - Ti kh an ton lp vi h thng bm phng; b
phn ca n:
95 10 - - - Ti kh an ton vi h thng bm phng
95 90 - - - B phn
99
- - Loi khc:
- - - Dng cho xe thuc nhm 87.02, 87.03 hoc 87.04:
3
3
3
3
3
3
3
3
3
5
5
3
3
0
0
0
0
0
0
0
0
21
3
3
19
3
3
17
3
3
5
5
3
0
0
0
0
0
0
5
5
0
0
0
0
3
3
3
0
3
0
0
3
0
3
5
3
3
3
0
0
0
0
0
0
0
0
0
0
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
8708
- - - - Thng nhin liu v b phn ca chng:

- - - - - Thng nhin liu
- - - - - B phn
- - - - Chn ga (bn p ga), chn phanh (bn p
phanh), chn cn (bn p cn)
- - - - Gi hoc khay bnh c qui v khung ca n
8708
8708
8708
99 21
99 23
99 30
8708
99 40
8708
99 50 - - - - V kt nc lm mt
- - - - Khung xe hoc cc b phn ca chng:
99 61 - - - - - Dng cho xe thuc nhm 87.02
99 70 - - - - Loi khc
99 90 - - - Loi khc
8708
8708
8708
8708
8708
412
M hng
87.09
8709 11 00
8709 19 00
8709 90 00
87.11
8711
10
8711
8711
8711
10 12
10 13
10 19
8711
8711
8711
8711
10 92
10 93
10 99
20
8711
8711
20 10
20 20
8711
20 31
8711
20 32
8711
20 39
8711
8711
20 45
20 49
8711
20 51
8711
20 52
M t hng ho
Xe vn chuyn, loi t hnh, khng lp km thit b
nng h hoc cp gi, thuc loi dng trong nh
my, kho hng, bn cng hoc sn bay vn
chuyn hng ha trong phm vi gn; my ko loi
dng trong sn ga xe la; b phn ca cc loi xe k
trn.
- Xe:
- - Loi chy in
- - Loi khc
- B phn
M t (k c moped) v xe p c gn ng c ph
tr, c hoc khng c thng xe bn cnh; m t
thng.
- C ng c t trong kiu piston vi dung tch xi
lanh khng qu 50 cc:
- - Dng CKD:
- - - Xe p my (Moped) v xe p c ng c
- - - Xe m t khc v xe scooter
- - - Loi khc
- - Loi khc:
- - - Xe p my (Moped) v xe p c ng c
- - - Xe m t khc v xe scooter
- - - Loi khc
lanh trn 50 cc nhng khng qu 250 cc:
- - Xe m t a hnh
- - Xe p my (Moped) v xe p c ng c
- - Loi khc, dng CKD:
- - - M t (c hoc khng c thng xe bn cnh), bao
gm c xe scooter:
- - - - Loi dung tch xi lanh trn 150 cc nhng khng
qu 200 cc
qu 250 cc
- - - - Loi khc
- - - Loi khc:
- - - - Loi c dung tch xilanh khng qu 200cc
- - - - Loi khc
- - Loi khc:
- - - M t (c hoc khng c thng xe bn cnh), bao
gm c xe scooter:
qu 200 cc
qu 250 cc
413
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
3
3
3
3
3
3
3
3
3
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
M hng
M t hng ho
8711
8711
8711
20 59 - - - - Loi khc
20 90 - - - Loi khc
30
8711 30 10 - - Xe m t a hnh
8711 30 30 - - Loi khc, dng CKD
8711 30 90 - - Loi khc
8711 40
8711 40 10 - - Xe m t a hnh
8711 40 20 - - Loi khc, dng CKD
8711 40 90 - - Loi khc
8711 50
lanh trn 800 cc:
8711 50 20 - - Dng CKD
8711 50 90 - - Loi khc
8711 90
- Loi khc:
8711 90 40 - - Xe m t 3 bnh ( loi xe gn thng bn cnh)
- - Loi khc, dng CKD:
8711 90 51 - - - Xe m t chy in
8711 90 52 - - - Loi khc, c dung tch xi lanh khng qu 200cc
8711 90 53 - - - Loi khc, c dung tch xi lanh trn 200cc nhng
khng qu 500cc
8711 90 54 - - - Loi khc, c dung tch xi lanh khng qu 500cc
- - Loi khc:
8711 90 91 - - - Xe m t chy in
8711 90 99 - - - Loi khc
87.12
Xe p hai bnh v xe p khc (k c xe xch l ba
bnh ch hng), khng lp ng c.
8712 00 10 - Xe p ua
8712 00 20 - Xe p c thit k dnh cho tr em
8712 00 30 - Xe p khc
8712 00 90 - Loi khc
87.13
Cc loi xe dnh cho ngi tn tt, c hoc khng
lp ng c hoc c cu y c kh khc.
8713 10 00 - Loi khng c c cu y c kh
8713 90 00 - Loi khc
87.14
B phn v ph kin ca xe thuc cc nhm t
87.11 n 87.13.
8714 10
- Ca m t (k c xe p my):
8714 10 10 - - Yn xe
8714 10 20 - - Nan hoa v c bt u nan hoa
8714 10 90 - - Loi khc
8714 20
- Ca xe dnh cho ngi tn tt:
- - Bnh xe nh:
414
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
5
80
80
80
5
80
80
80
5
80
80
80
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
M hng
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
8714
M t hng ho
20 11 - - - C ng knh (k c lp) trn 75 mm nhng

khng qu 100 mm, chiu rng ca bnh xe hoc lp
lp vo khng di 30 mm
20 12 - - - C ng knh (k c lp) trn 100 mm nhng
khng qu 250 mm, chiu rng ca bnh xe hoc lp
lp vo khng di 30 mm
20 19 - - - Loi khc
20 90 - - Loi khc
- Loi khc:
91
- - Khung xe v cng xe, v cc b phn ca chng:
91 10 - - - Dng cho xe p thuc phn nhm 8712.00.20
- - - Loi khc:
91 91 - - - - B phn ca phuc xe p
91 99 - - - - Loi khc
92
- - Vnh bnh xe v nan hoa:
92 90 - - - Loi khc
93
- - Moay , tr phanh chn, phanh moay v lp xe:
93 10 - - - Dng cho xe thuc phn nhm 8712.00.20
93 90 - - - Loi khc
94
- - Phanh, bao gm chn phanh moay v phanh moay
v cc b phn ca chng:
94 90 - - - Loi khc
95
- - Yn xe:
95 90 - - - Loi khc
96
- - P an v i a, v b phn ca chng:
96 90 - - - Loi khc
99
- - Loi khc:
- - - Dng cho xe p thuc phn nhm 8712.00.20:
99 11 - - - - Tay li, cc li, chn bn, chi tit phn x, gi
, cp iu khin, gi hoc vu bt n; ph kin khc
99 12 - - - - Bnh xch v trc khuu; b phn khc
- - - Loi khc:
99 91 - - - - Tay li, cc li, chn bn, chi tit phn x, gi
, cp iu khin, gi hoc vu bt n; ph kin khc
8714 99 92 - - - - Bnh xch v trc khuu; b phn khc

8715 00 00 Xe y tr mi sinh v ph tng ca chng.
87.16
R-moc v bn r-moc; xe khc, khng c c cu
y c kh; cc b phn ca chng.
415
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
21
45
19
45
17
M hng
8716
8716
8716
8716
8716
M t hng ho
10 00 - R-moc v bn r-moc loi nh lu ng, dng

lm nh hoc cm tri
20 00 - R-moc v bn r-moc loi t bc hoc d hng
dng trong nng nghip
- R-moc v bn r-moc khc dng vn chuyn
hng ha:
31 00 - - R-moc v bn r-moc gn xi tc
39
- - Loi khc:
39 40 - - - R-moc v bn r-moc dng trong nng nghip
8716
8716
8716
8716
8716
39
39
40
80
80
8716
8716
8716
80 20 - - Xe ct kt
80 90 - - Loi khc
90
- B phn:
- - Dng cho xe r-moc v bn r-moc:
90 13 - - - Dng cho hng ho thuc phn nhm 8716.20
90 19 - - - Loi khc
- - Dng cho xe khc:
- - - Dng cho hng ha thuc phn nhm 8716.80.10
hoc 8716.80.20:
90 92 - - - - Bnh xe, c ng knh (k c lp) trn 100mm
nhng khng qu 250mm c rng ca bnh xe hoc
lp lp ln hn 30mm
90 93 - - - - Loi khc
- - - Loi khc:
90 94 - - - - Nan hoa v c bt u nan hoa
90 95 - - - - Bnh xe, dng cho hng ho thuc phn nhm
8716.80.90, c ng knh (k c lp) trn 100mm
nhng khng qu 250mm c rng ca bnh xe hoc
lp lp ln hn 30mm
90 96 - - - - Loi bnh xe khc
90 99 - - - - Loi khc
8716
8716
8716
8716
8716
8716
8716
8716
91
99
00
- - - Loi khc:
- - - - C ti trng (trng ti) trn 200 tn
- - - - Xe khc
- R-moc v bn r-moc khc
- Xe khc:
- - Xe ko v xe y, xe ko, xe y bng tay ch
hng v cc loi xe tng t c vn hnh bng tay s
dng trong cc nh my hay phn xng, tr xe ct kt
10
Chng 88 - Phng tin bay, tu v tr, v cc b

phn ca chng
416
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
5
5
5
5
5
5
5
5
5
17
16
14
17
17
16
16
14
14
8
8
7
7
5
5
8
8
7
7
5
5
8
8
7
7
5
5
M hng
8801
88.02
8802
8802
8802
8802
8802
8802
8802
8802
8802
8802
8802
8802
88.03
8803
8803
8803
8803
8803
8803
8803
88.04
8804
8804
88.05
8805
M t hng ho
00 00 Kh cu v khinh kh cu iu khin c; tu ln,

tu ln treo v cc phng tin bay khc khng
dng ng c.
Phng tin bay khc (v d, trc thng, my bay);
tu v tr (k c v tinh) v tu bay trong qu o
v phng tin y phng tu v tr.
- Trc thng:
11 00 - - Trng lng khng ti khng qu 2.000 kg
12 00 - - Trng lng khng ti trn 2.000 kg
20
- My bay v phng tin bay khc, c trng lng
khng ti khng qu 2.000 kg:
20 10 - - My bay
20 90 - - Loi khc
30
khng ti trn 2.000 kg nhng khng qu 15.000kg:
30 10 - - My bay
30 90 - - Loi khc
40
khng ti trn 15.000kg:
40 10 - - My bay
40 90 - - Loi khc
60 00 - Tu v tr (k c v tinh) v tu bay trong qu o v
phng tin y phng tu v tr
Cc b phn ca cc mt hng thuc nhm 88.01
hoc 88.02.
10 00 - Cnh qut v rto v cc b phn ca chng
20 00 - Cng, bnh v cc b phn ca chng
30 00 - Cc b phn khc ca my bay hoc trc thng
90
- Loi khc:
90 10 - - Ca v tinh vin thng
90 20 - - Ca kh cu, tu ln hoc diu
90 90 - - Loi khc
D (k c d iu khin c v d ln) v d
xoay; cc b phn v ph kin ca chng.
00 10 - D xoay v b phn ca chng
00 90 - Loi khc
Thit b phng dng cho phng tin bay; dn hm
tc dng cho tu sn bay hoc thit b tng t;
thit b hun luyn bay mt t; cc b phn ca
cc thit b trn.
10 00 - Thit b phng dng cho phng tin bay v cc b
phn ca chng; dn hm tc dng cho tu sn bay
hoc thit b tng t v cc b phn ca chng
- Thit b hun luyn bay mt t v cc b phn ca
chng:
417
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
8805
8805
8805
8805
M t hng ho
21 00 - - Thit b m phng tp trn trn khng v cc b

phn ca chng
29
- - Loi khc:
29 10 - - - Thit b hun luyn bay mt t
29 90 - - - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
5
5
5
5
5
5
5
5
5
5
5
5
4
4
4
4
4
5
5
0
0
5
0
0
4
0
0
5
0
0
5
0
0
4
0
0
5
5
5
5
5
5
4
4
4
5
5
5
5
5
0
0
5
5
5
5
5
0
0
4
4
4
4
4
0
0
Chng 89 - Tu thu, thuyn v cc kt cu ni

89.01
8901
10
8901
8901
8901
8901
8901
8901
8901
8901
8901
8901
8901
10
10
10
10
10
10
20
20
20
20
30
8901
8901
8901
8901
30 50
30 70
30 80
90
8901
8901
8901
90 11
90 12
90 14
8901
8901
8901
8901
8901
8901
8901
90
90
90
90
90
90
90
10
20
60
70
80
90
50
70
80
31
32
33
34
35
36
37
Tu thy ch khch, du thuyn, ph, tu thu ch

hng, x lan v cc tu thuyn tng t vn
chuyn ngi hoc hng ha.
- Tu thy ch khch, du thuyn v cc tu thuyn
tng t c thit k ch yu vn chuyn ngi;
ph cc loi:
- - Tn ng k khng qu 26
- - Tn ng k trn 26 nhng khng qu 500
- - Tn ng k trn 500 nhng khng qu 1.000
- - Tn ng k trn 1.000 nhng khng qu 4.000
- - Tn ng k trn 5.000
- Tu ch cht lng hoc kh ho lng:
- - Tn ng k khng qu 5,000
- - Tn ng k trn 50.000
- Tu thuyn ng lnh, tr loi thuc phn nhm
8901.20:
- - Tn ng k khng qu 5.000
- - Tn ng k trn 50.000
- Tu thuyn khc vn chuyn hng ha v tu
thuyn khc vn chuyn c ngi v hng ha:
- - Khng c ng c y:
- - - Tn ng k khng qu 26
- - - Tn ng k trn 26 nhng khng qu 500
- - - Tn ng k trn 500
- - C ng c y:
- - - Tn ng k khng qu 26
- - - Tn ng k trn 26 nhng khng qu 500
- - - Tn ng k trn 500 nhng khng qu 1.000
- - - Tn ng k trn 1.000 nhng khng qu 4.000
- - - Tn ng k trn 50.000
418
M hng
M t hng ho
89.02
8902
8902
8902
8902
00
00
00
00
23
24
25
26
8902
8902
8902
8902
89.03
00
00
00
00
93
94
95
96
8903
10 00
8903
8903
91 00
92 00
8903 99 00
89.04
8904 00 10
8904 00 31
8904 00 39
89.05
8905
8905
10 00
20 00
8905 90
8905 90 10
8905 90 90
89.06
8906
8906
8906
10 00
90
90 10
Tu thuyn nh bt thu sn; tu ch bin v cc

loi tu khc dng cho ch bin hay bo qun thu
sn nh bt.
- Tu thuyn nh bt thy sn:
- - Tn ng k t 40 tr ln nhng khng qu 250
- - Tn ng k trn 4.000
- Loi khc:
- - Tn ng k t 40 tr ln nhng khng qu 250
- - Tn ng k trn 4.000
Du thuyn hng nh v cc loi tu thuyn khc
phc v ngh ngi, gii tr hoc th thao; thuyn
dng mi cho v can.
- Loi c th bm hi hoc t bm hi c
- Loi khc:
- - Thuyn bum, c hoc khng c ng c ph tr
- - Thuyn my, tr loi thuyn my c gn my bn
ngoi
- - Loi khc
Tu ko v tu y.
- Tn ng k khng qu 26
- Tn ng k trn 26:
- - Dng cho loi c cng sut khng qu 4.000 hp
- - Loi khc
Tu n hiu, tu cu ha, tu ht no vt (tu
cuc), cn cu ni v tu thuyn khc m tnh nng
di ng trn mt nc ch nhm b sung cho chc
nng chnh ca cc tu thuyn ny; ni sa cha
tu; dn khoan hoc dn sn xut ni hoc na ni
na chm.
- Tu ht no vt (tu cuc)
- Dn khoan hoc dn sn xut ni hoc na ni na
chm
- Loi khc:
- - ni sa cha tu
- - Loi khc
Tu thuyn khc, k c tu chin v xung cu sinh
tr thuyn dng mi cho.
- Tu chin
- Loi khc:
- - C lng gin nc khng qu 30 tn
419
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
4
4
4
4
5
5
5
5
5
5
5
5
4
4
4
4
5
5
5
5
4
4
0
0
0
0
0
0
5
5
5
5
5
5
5
5
5
5
5
5
M hng
M t hng ho
8906
90 20 - - C lng gin nc trn 30 tn nhng khng qu

300 tn
8906 90 90 - - Khc
89.07
Kt cu ni khc (v d, b mng, thng cha cht
lng, ketxon ging kn, cu ln b, cc loi phao ni
v mc hiu).
8907 10 00 - B mng c th bm hi
8907 90
- Loi khc:
8907 90 10 - - Cc loi phao ni (buoys)
8907 90 90 - - Loi khc
8908 00 00 Tu thuyn v kt cu ni khc ph d.
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
5
0
0
0
0
0
5
0
0
0
0
0
5
0
0
0
0
0
0
0
0
0
0
Chng 90 - Dng c, thit b quang hc, nhip nh,

in nh, o lng, kim tra chnh xc, y t hoc
phu thut; cc b phn v ph kin ca chng
90.01
9001
9001
9001
9001
9001
9001
9001
9001
9001
10
10
10
20
30
40
50
90
90
10
90
00
00
00
00
10
9001 90 90
90.02
9002
11
9002
9002
9002
11 10
11 90
19 00
Si quang v b si quang; cp si quang tr cc

loi thuc nhm 85.44; vt liu phn cc dng tm
v l; thu knh (k c thu knh p trng), lng
knh, gng v cc b phn quang hc khc, bng
vt liu bt k, cha lp rp, tr loi bng thy tinh
cha gia cng v mt quang hc.
- Si quang, b si quang v cp si quang:
- - S dng cho vin thng v cho ngnh in khc
- - Loi khc
- Vt liu phn cc dng tm v l
- Thu knh p trng
- Thu knh thu tinh lm knh eo mt
- Thu knh bng vt liu khc lm knh eo mt
- Loi khc:
- - S dng cho my nh hoc my quay phim hoc
my chiu
- - Loi khc
Thu knh, lng knh, gng v cc b phn quang
hc khc, bng vt liu bt k, lp rp, l cc b
phn hoc lp vo cc dng c hoc thit b, tr
loi lm bng thu tinh cha c gia cng quang
hc.
- Vt knh:
- - Dng cho my nh, my chiu hoc my phng to
hoc thu nh nh:
- - - Dng cho my chiu phim
- - - Loi khc
- - Loi khc
420
M hng
9002
9002
9002
9002
9002
9002
9002
9002
9002
90.03
9003
9003
9003
90.04
9004
9004
9004
9004
9004
90.05
9005
9005
9005
9005
9005
9005
9005
90.06
9006
9006
9006
M t hng ho
20
- Knh lc nh sng:
20 10 - - Dng cho my chiu phim
20 20 - - Dng cho my quay phim, my nh v my chiu
khc
20 30 - - Dng cho knh vin vng hoc knh hin vi
20 90 - - Loi khc
90
- Loi khc:
90 20 - - Dng cho my chiu phim
90 30 - - Dng cho my quay phim, my nh v my chiu
khc
90 90 - - Loi khc
Khung v gng cho knh eo, knh bo h hoc cc
loi tng t, v cc b phn ca chng.
- Khung v gng:
11 00 - - Bng plastic
19 00 - - Bng vt liu khc
90 00 - B phn
Knh eo, knh bo h v cc loi tng t, knh
thuc, knh bo v mt hoc loi khc.
10 00 - Knh rm
90
- Loi khc:
90 10 - - Knh hiu chnh
90 50 - - Knh bo h
90 90 - - Loi khc
ng nhm loi hai mt, ng nhm n, knh vin
vng quang hc khc, v khung gi ca cc loi
trn; cc dng c thin vn khc v khung gi ca
chng, tr cc dng c dng cho thin vn hc v
tuyn.
10 00 - ng nhm loi hai mt
80
- Dng c khc:
80 10 - - Dng c thin vn, tr dng c thin vn v tuyn
80 90 - - Loi khc
90
- B phn v ph kin (k c khung gi):
90 10 - - Dng cho dng c thin vn, tr dng c thin vn
v tuyn
90 90 - - Loi khc
My nh (tr my quay phim); thit b n chp v
n flash my nh tr n phng in thuc nhm
85.39.
10
- My nh dng chun b khun in hoc trc in:
10 10 - - My v nh laser
10 90 - - Loi khc
421
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
5
5
5
5
4
4
4
14
13
11
1
1
1
1
1
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
M hng
9006
M t hng ho
30 00 - My nh c thit k c bit dng di nc,

thm khng (aerial survey) hoc dng trong y t hoc
trong phu thut ni tng; my nh i chiu dng cho
ngnh to n hoc khoa hc hnh s
40 00 - My chp ly nh ngay
- My nh loi khc:
51 00 - - C b ngm qua thu knh (knh phn chiu n
(SLR)), s dng phim cun kh rng khng qu 35 mm
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
19
17
52 00 - - Loi khc, s dng phim cun kh rng di 35 mm
53 00 - - Loi khc, s dng phim cun kh rng 35 mm

59
- - Loi khc:
59 10 - - - My v nh laser hoc my to dng nh vi b x
l nh mnh
9006 59 90 - - - Loi khc
- Thit b n chp v n flash my nh:
9006 61 00 - - n phng in ("in t")
9006 69 00 - - Loi khc
- Cc b phn v ph kin:
9006 91
- - S dng cho my nh:
9006 91 10 - - - S dng cho my v nh laser thuc phn nhm
9006.10.10
9006 91 30 - - - Loi khc, s dng cho my nh thuc cc phn
nhm t 9006.40 n 9006.53
9006 91 90 - - - Loi khc
9006 99
- - Loi khc:
9006 99 10 - - - S dng cho thit b n chp my nh
9006 99 90 - - - Loi khc
90.07
My quay phim v my chiu phim, c hoc khng
km thit b ghi hoc ti to m thanh.
9007 10 00 - My quay phim
9007 20
- My chiu phim:
9007 20 10 - - Dng cho phim kh rng di 16 mm
9007 20 90 - - Loi khc
- B phn v ph kin:
9007 91 00 - - Dng cho my quay phim
9007 92 00 - - Dng cho my chiu phim
90.08
My chiu hnh nh, tr my chiu phim; my
phng v my thu nh nh (tr my chiu phim).
9008 50
- My chiu hnh nh, my phng v thu nh nh:
9008 50 10 - - My c vi phim, vi th hoc vi bn khc, c hoc
khng c kh nng sao chp
9008 50 90 - - Loi khc
9008 90
- B phn v ph kin:
14
14
13
13
11
11
8
8
7
7
5
5
0
0
0
0
0
0
0
0
0
0
0
0
9006
9006
9006
9006
9006
9006
422
M hng
9008
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
90 20 - - Ca my phng v thu nh nh (tr my chiu phim)
9008 90 90 - - Loi khc

90.10
My v thit b dng trong phng lm nh (k c
in nh), cha c ghi hay chi tit ni no khc
thuc Chng ny; my xem m bn; mn nh ca
my chiu.
9010 10 00 - My v thit b s dng cho vic trng t ng phim
hoc giy nh (k c in nh) dng cun hoc dng
cho vic phi sng t ng cc phim trng ln cc
cun giy nh
9010 50
- My v thit b khc s dng trong phng lm nh (k
c in nh); my xem m bn:
9010 50 10 - - My chiu hoc v mch ln cc cht nn c
nhy sng sn xut tm mch in/ tm dy in
9010 50 90 - - Loi khc
9010 60
- Mn nh ca my chiu:
9010 60 10 - - Ca loi t 300 inch tr ln
9010 60 90 - - Loi khc
9010 90
- B phn v ph kin:
9010 90 10 - - Ca hng ha thuc phn nhm 9010.10 hoc
9010.60
9010 90 30 - - B phn v ph kin ca my chiu hoc v
mch ln cc cht nn c nhy sng sn xut tm
mch in/ tm dy in
9010 90 90 - - Loi khc
90.11
Knh hin vi quang hc phc hp, k c loi xem
vi nh, vi phim quay hay vi chiu.
9011 10 00 - Knh hin vi soi ni
9011 20 00 - Knh hin vi khc xem vi nh, vi phim quay hoc
vi chiu
9011 80 00 - Cc loi knh hin vi khc
9011 90 00 - B phn v ph kin
90.12
Knh hin vi tr knh hin vi quang hc; thit b
nhiu x.
9012 10 00 - Knh hin vi tr knh hin vi quang hc; thit b nhiu
x
9012 90 00 - B phn v ph kin
90.13
Thit b tinh th lng cha c lp thnh cc sn
phm c chi tit cc nhm khc; thit b to
tia laser, tr it laser; cc thit b v dng c
quang hc khc, cha c nu hay chi tit ni
no khc trong Chng ny.
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
423
M hng
M t hng ho
9013
10 00 - Knh ngm lp vo v kh; knh tim vng; knh

lng c thit k l b phn ca my, thit b, dng c
hoc b dng c ca Chng ny hoc Phn XVI
9013 20 00 - Thit b to tia laser, tr it laser
9013 80
- Cc b phn, thit b v dng c khc:
9013 80 10 - - Thit b quang hc xc nh v sa li trong sn
xut tm mch in/tm dy in v tm mch in lp rp
9013 80 20 - - Thit b tinh th lng
9013 80 90 - - Loi khc
9013 90
- B phn v ph kin:
9013 90 10 - - Ca hng ho thuc phn nhm 9013.20
9013 90 50 - - Ca hng ho thuc phn nhm 9013.80.20
9013 90 60 - - Ca hng ho thuc phn nhm 9013.80 .10
9013 90 90 - - Loi khc
90.14
La bn xc nh phng hng; cc thit b v
dng c dn ng khc.
9014 10 00 - La bn xc nh phng hng
9014 20 00 - Thit b v dng c dn ng hng khng hoc hng
hi (tr la bn)
9014 80
- Thit b v dng c khc:
9014 80 10 - - Loi dng trn tu thuyn, kt hp hoc hot ng
cng vi my x l d liu t ng
9014 80 90 - - Loi khc
9014 90
- B phn v ph kin:
9014 90 10 - - Ca thit b v dng c, dng trn tu thuyn, hot
ng cng vi my x l d liu t ng
9014 90 90 - - Loi khc
90.15
Thit b v dng c dng quan trc (k c quan
trc nh), dng cho thy vn hc, hi dng hc,
thy hc, kh tng hc hoc a l hc, tr la bn;
my o xa.
9015 10
- My o xa:
9015 10 10 - - Dng trong vic chp nh hoc quay phim
9015 10 90 - - Loi khc
9015 20 00 - My kinh v v tc k gc (my ton c tacheometers)
9015 30 00 - Dng c o cn bng (levels)
9015 40 00 - Thit b v dng c quan trc nh
9015 80
9015 80 10 - - Thit b quan trc sng v tuyn v gi in t
9015 80 90 - - Loi khc
9015 90 00 - B phn v ph kin
9016 00 00 Cn vi nhy 5cg (50mg) hoc chnh xc hn, c
hoc khng c qu cn.
424
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
0
0
0
5
0
0
0
4
M hng
90.17
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Dng c v, vch mc du hay dng c tnh ton

ton hc (v d, my v phc, my v truyn, thc
o gc, b v, thc logarit, bn tnh dng a);
dng c o chiu di, dng tay (v d, thc thanh
v thc dy, thc micromet, thc cp), cha
c chi tit hoc ghi ni khc trong Chng ny.
9017
9017
9017
9017
10
- Bng v my v phc, t ng hoc khng t ng:
10 10 - - My v
10 90 - - Loi khc
20
- Dng c v, vch mc hay dng c tnh ton ton hc
khc:
9017 20 10 - - Thc
9017 20 30 - - My chiu hoc v mch ln cc cht nn c
nhy sng sn xut tm mch in/ tm dy in
9017 20 40 - - My v nh sn xut tm mch in/ tm dy in
9017 20 50 - - My v khc
9017 20 90 - - Loi khc
9017 30 00 - Thc micromet, thc cp v dng c o c th
iu chnh c
9017 80 00 - Cc dng c khc
9017 90
- B phn v ph kin:
9017 90 20 - - B phn v ph kin ca my chiu hoc my v
mch ln cc cht nn c nhy sng sn xut tm
mch in/ tm dy in
9017 90 30 - - B phn v ph kin ca my v nh sn xut
tm mch in/ tm dy in
9017 90 40 - - B phn v ph kin, k c tm mch in lp rp,
ca my v khc
9017 90 90 - - Loi khc
90.18
Thit b v dng c dng cho ngnh y, phu thut,
nha khoa hoc th y, k c thit b ghi biu nhp
nhy, thit b in y hc khc v thit b kim tra
th lc.
- Thit b in chn on (k c thit b kim tra thm
d chc nng hoc kim tra thng s sinh l):
9018 11 00 - - Thit b in tim
9018 12 00 - - Thit b siu m
9018 13 00 - - Thit b hin nh cng hng t
9018 14 00 - - Thit b ghi biu nhp nhy
9018 19 00 - - Loi khc
9018 20 00 - Thit b tia cc tm hay tia hng ngoi
- Bm tim, kim tim, ng thng, ng dn lu v loi
tng t:
9018 31
- - Bm tim, c hoc khng c kim tim:
425
0
0
0
0
0
0
5
5
5
5
5
5
5
0
5
0
5
0
5
0
5
0
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
9018
9018
9018
9018
9018
9018
31
31
32
39
39
39
9018
41
9018
9018
9018
9018
9018
9018
90.19
49
50
90
90
90
90
9019
10
9019
9019
9019
10
10
20
9020
00
90.21
9021
9021
9021
9021
9021
9021
9021
M t hng ho
10 - - - Bm tim dng mt ln
90 - - - Loi khc
00 - - Kim tim bng kim loi v kim khu vt thng
- - Loi khc:
10 - - - ng thng ng tiu
90 - - - Loi khc
- Cc thit b v dng c khc, dng trong nha khoa:
00 - - Khoan dng trong nha khoa, c hoc khng gn lin
cng mt gi vi thit b nha khoa khc
00 - - Loi khc
00 - Thit b v dng c nhn khoa khc
20 - - B theo di tnh mch
30 - - Dng c v thit b in t
90 - - Loi khc
Thit b tr liu c hc; my xoa bp; my th
nghim trng thi tm l; my tr liu bng zn,
bng xi, bng xng, my h hp nhn to hoc
my h hp tr liu khc.
- My tr liu c hc; my xoa bp; my th nghim
trng thi tm l:
10 - - Loi in t
90 - - Loi khc
00 - My tr liu bng zn, bng xi, bng xng, my h
hp nhn to hoc my h hp tr liu khc
00 Thit b th v mt n phng kh khc, tr cc mt
n bo h m khng c b phn c kh hoc khng
c phin lc c th thay th c.
Dng c chnh hnh, k c nng, bng dng trong
phu thut v bng c nh; np v cc dng c c
nh vt gy khc; cc b phn nhn to ca c th
ngi; thit b tr thnh v dng c khc c lp
hoc mang theo, hoc cy vo c th, b p
khuyt tt hay s suy gim ca mt b phn c th.
10 00 - Cc dng c chnh hnh hoc np xng

- Rng gi v chi tit gn dng trong nha khoa:
21 00 - - Rng gi
29 00 - - Loi khc
- Cc b phn nhn to khc ca c th ngi:
31 00 - - Khp gi
39 00 - - Loi khc
40 00 - Thit b tr thnh, tr cc b phn v ph kin
50 00 - Thit b iu ho nhp tim dng cho vic kch thch
c tim, tr cc b phn v ph kin
426
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
9021 90 00 - Loi khc

90.22
Thit b s dng tia X hoc tia phng x alpha,
beta hay gamma, c hoc khng dng cho mc ch
y hc, phu thut, nha khoa hay th y, k c thit b
chp hoc thit b iu tr bng cc tia , ng pht
tia X v thit b to tia X khc, thit b to tia cng
cao, bng v bn iu khin, mn hnh, bn, gh
v cc loi tng t, dng khm hoc iu tr.
9022
9022
9022
12 00
13 00
14 00
9022
9022
19
19 10
9022
19 90
9022
21 00
9022
9022
9022
9022
29 00
30 00
90
90 10
9022
9023
90 90
00 00
90.24
9024
9024
9024
9024
9024
10
10 10
10 20
80
80 10
- Thit b s dng tia X, c hoc khng dng cho mc

ch y hc, phu thut, nha khoa hay th y, k c thit
b chp hoc thit b iu tr bng tia X:
- - Thit b chp ct lp iu khin bng my tnh
- - Loi khc, s dng trong nha khoa
- - Loi khc, s dng cho mc ch y hc, phu thut
hoc th y
- - Cho cc mc ch khc:
- - - Thit b s dng tia X kim tra vt l cc im
hn ni trn tm mch in/ tm dy in
- - - Loi khc
- Thit b s dng tia alpha, beta hay gama, c hoc
khng dng cho mc ch y hc, phu thut, nha khoa
hay th y, k c thit b chp hoc iu tr bng cc
loi tia :
- - Dng cho mc ch y hc, phu thut, nha khoa hay
th y
- - Dng cho cc mc ch khc
- ng pht tia X
- Loi khc, k c b phn v ph kin:
- - B phn v ph kin ca thit b s dng tia X
kim tra vt l cc im hn ni trn tm mch in
lp rp
- - Loi khc
Cc dng c, my v m hnh, c thit k cho
mc ch trng by (v d, dng trong gio dc
hoc trin lm), khng s dng c cho cc mc
ch khc.
My v thit b th cng, bn, nn, n
hi hoc cc tnh cht c hc khc ca vt liu (v
d, kim loi, g, hng dt, giy, plastic).
- My v thit b th kim loi:
- - Hot ng bng in
- My v thit b khc:
- - Hot ng bng in
427
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
9024
9024
9024
9024
90.25

90
- B phn v ph kin:
90 10 - - Ca my v thit b hot ng bng in
90 20 - - Ca my v thit b khng hot ng bng in
T trng k v cc dng c o dng ni tng t,
nhit k, ho k, kh p k, m k, c hoc khng
ghi, v t hp ca chng.
- Nhit k v ha k, khng kt hp vi cc dng c
khc:
9025 11 00 - - Cha cht lng, c trc tip
9025 19
- - Loi khc:
9025 19 11 - - - - My o nhit dng cho xe c ng c
9025 19 19 - - - - Loi khc
9025 80
- Dng c khc:
9025 80 20 - - Hot ng bng in
9025 90
- B phn v ph kin:
9025 90 10 - - Ca thit b hot ng bng in
9025 90 20 - - Ca thit b khng hot ng bng in
90.26
Dng c v my o hoc kim tra lu lng, mc,
p sut hoc bin s ca cht lng hay cht kh (v
d, dng c o lu lng, dng c o mc, p k,
nhit k), tr cc dng c v thit b thuc nhm
90.14, 90.15, 90.28 hoc 90.32.
9026 10
- o hoc kim tra lu lng hoc mc ca cht
lng:
9026 10 10 - - Dng c o mc s dng cho xe c ng c, hot
ng bng in
9026 10 20 - - Dng c o mc s dng cho xe c ng c, khng
hot ng bng in
9026 20
- o hoc kim tra p sut:
9026 20 10 - - My o p sut s dng cho xe c ng c, hot
ng bng in
9026 20 20 - - My o p sut s dng cho xe c ng c, khng
hot ng bng in
9026 80
- Thit b hoc dng c khc:
9026 80 10 - - Hot ng bng in
9026 90
- B phn v ph kin:
428
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
M t hng ho
9026
90 10 - - S dng cho cc dng c v thit b hot ng bng

in
9026 90 20 - - S dng cho cc dng c v thit b khng hot
ng bng in
90.27
Dng c v thit b phn tch l hoc ha hc (v d,
my o phn cc, o khc x, quang ph k, my
phn tch kh hoc khi); dng c v thit b o
hoc kim tra nht, xp, gin n, sc cng
b mt hoc cc loi tng t; dng c v thit b
o hoc kim tra nhit lng, m lng hoc nh
sng (k c my o phi sng); thit b vi phu.
9027
9027
9027
9027
9027
9027
9027
9027
9027
9027
9027
9027
9027
9027
9027
9027
9027
9027
10
10
10
20
20
20
30
- Thit b phn tch kh hoc khi:

- My sc k v in di:
- Quang ph k, nh ph v quang ph k s dng bc
x quang hc (tia cc tm, tia c th nhn thy c, tia
hng ngoi):
50
- Dng c v thit b khc s dng bc x quang hc
(tia cc tm, tia c th nhn thy c, tia hng ngoi):
50
50
80
80
80
80
90
90
- Dng c v thit b khc:
10 - - L sng k
30 - - Loi khc, hot ng bng in
40 - - Loi khc, khng hot ng bng in
- Thit b vi phu; cc b phn v ph kin:
10 - - B phn v ph kin, k c tm mch in lp rp
ca cc hng ha thuc nhm 90.27, tr loi dng cho
thit b phn tch kh hoc khi hoc thit b vi phu
- - Loi khc:
9027 90 91 - - - Hot ng bng in
9027 90 99 - - - Loi khc
90.28
Thit b o kh, cht lng hoc lng in c sn
xut hoc cung cp, k c thit b kim tra kch c
s dng cho cc thit b trn.
9028 10
- Thit b o n v kh:
9028 10 10 - - Thit b o n v kh loi lp trn bnh ga
429
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
9028
9028
9028
9028
9028
9028
9028
9028
9028
9028
90.29
10
20
20
20
30
30
30
90
90
90
9029
10
9029
9029
9029
10
10
20
9029
9029
9029
9029
9029
20
20
20
90
90
9029 90
90.30
9030
9030
9030
9030
9030
M t hng ho
90 - - Loi khc
- Thit b o cht lng:
20 - - Cng t nc
90 - - Loi khc
- Cng t in:
10 - - My m ki-l-ot gi
90 - - Loi khc
- B phn v ph kin:
10 - - V hoc thn ca cng t nc
90 - - Loi khc
My m vng quay, my m sn lng, my m
cy s tnh tin taxi, my m dm, my o bc
v my tng t; ng h ch tc v my o tc
gc, tr cc loi my thuc nhm 90.14 hoc
90.15; my hot nghim.
- My m vng quay, my m sn lng, my m
cy s tnh tin taxi, my m dm, my o bc v
my tng t:
20 - - My m cy s tnh tin taxi
90 - - Loi khc
- ng h ch tc v my o tc gc; my hot
nghim:
10 - - ng h tc dng cho xe c ng c
20 - - My o tc gc cho xe c ng c
90 - - Loi khc
- B phn v ph kin:
10 - - Ca hng ho thuc phn nhm 9029.10 hoc ca
my hot nghim thuc phn nhm 9029.20
20 - - Ca hng ho khc thuc phn nhm 9029.20
My hin sng, my phn tch ph v cc dng c
v thit b khc o hoc kim tra i lng in,
tr cc loi my thuc nhm 90.28; cc thit b v
dng c o hoc pht hin tia alpha, beta, gamma,
tia X, tia v tr hoc cc bc x ion khc.
10 00 - Dng c v thit b o hoc pht hin cc bc x

ion
20 00 - My hin sng v my ghi dao ng
- Dng c v thit b khc, o hoc kim tra in
th, dng in, in tr hoc cng sut:
31 00 - - My o a nng khng bao gm thit b ghi
32 00 - - My o a nng bao gm thit b ghi
33
- - Loi khc, khng bao gm thit b ghi:
430
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
0
5
0
4
0
21
21
19
19
17
17
0
0
0
0
0
0
14
0
13
0
11
0
14
0
0
13
0
0
11
0
0
0
0
0
0
0
0
M hng
M t hng ho
9030
33 10 - - - Dng c v thit b o hoc kim tra in p,

dng in, in tr hoc cng sut ca tm mch
in/tm dy in hoc tm mch in lp rp
9030 33 20 - - - Dng c v thit b o tr khng c thit k
cnh bo di dng hnh nh v/hoc di dng m
thanh trong mi trng phng tnh in m c th lm
hng mch in t; dng c kim tra thit b iu khin
tnh in v thit b tnh in ni t/c nh
9030 33 30 - - - Ampe k v vn k dng cho xe c ng c
9030 33 90 - - - Loi khc
9030 39 00 - - Loi khc, c gn thit b ghi
9030 40 00 - Thit b v dng c khc, chuyn dng cho vin thng
(v d my o xuyn m, thit b o khuch i,
my o h s bin dng m thanh, my o tp m)
9030 82
- - o hoc kim tra cc vi mch hoc linh kin bn
dn:
9030 82 10 - - - My kim tra vi mch tch hp
9030 82 90 - - - Loi khc
9030 84
- - Loi khc, c km thit b ghi:
9030 84 10 - - - Dng c v thit b o hoc kim tra i lng
in ca tm mch in/tm dy in v tm mch in lp
rp
9030 84 90 - - - Loi khc
9030 89
- - Loi khc:
9030 89 10 - - - Dng c v thit b, khng km thit b ghi, dng
o hoc kim tra i lng in ca tm mch
in/tm dy in v tm mch in lp rp, tr loi c
nu trong phn nhm 9030.39
9030 89 90 - - - Loi khc
9030 90
- B phn v ph kin:
9030 90 10 - - B phn v ph kin (k c tm mch in lp rp)
ca cc hng ho thuc phn nhm 9030.40 hoc
9030.82
9030 90 30 - - B phn v ph kin ca dng c v thit b quang
hc o hoc kim tra tm mch in/tm dy in v tm
mch in lp rp
9030 90 40 - - B phn v ph kin ca dng c v thit b dng
o hoc kim tra i lng in ca tm mch in/tm
dy in v tm mch in lp rp
9030 90 90 - - Loi khc
90.31
My, thit b v dng c o lng hoc kim tra,
cha c ghi hay chi tit ni khc trong Chng
ny; my chiu bin dng.
9031 10
- Thit b o cn chnh cc b phn c kh:
431
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M hng
9031
9031
9031
9031
9031
10
10
20
20
20
9031
41
9031
9031
49
49
9031
49
9031
49
9031
9031
9031
9031
9031
49
80
80
80
90
9031
90
9031
90
9031
90
9031 90
9031 90
90.32
9032
9032
9032
9032
9032
9032
10
10
10
20
20
20
M t hng ho
- Bn kim tra:
- Cc thit b v dng c quang hc khc:
00 - - kim tra cc vi mch hoc linh kin bn dn
hoc kim tra mng che quang hoc li car s dng
trong sn xut cc linh kin bn dn
- - Loi khc:
10 - - - Dng c v thit b quang hc o nhim bn
b mt ca cc vi mch bn dn
20 - - - Thit b quang hc xc nh li v sa li cho
tm mch in/tm dy in v tm mch in lp rp
30 - - - Dng c v thit b quang hc khc o hoc
kim tra tm mch in/tm dy in v tm mch in lp
rp
90 - - - Loi khc
- Dng c, thit b v my khc:
10 - - Thit b kim tra cp
90 - - Loi khc
- B phn v ph kin:
- - Cho cc thit b hot ng bng in:
11 - - - B phn v ph kin k c tm mch in lp rp
dng cho cc dng c v thit b quang hc kim tra
cc vi mch hoc linh kin bn dn hoc kim tra
mng, mng che quang hoc li ca r s dng trong
sn xut cc linh kin bn dn; b phn v ph kin
ca cc thit b o nhim bn b mt ca vi mch
bn dn
12 - - - Ca thit b quang hc xc nh v sa li cho tm
mch in/tm dy in v tm mch in lp rp
13 - - - Ca dng c v thit b quang hc khc o hoc
kim tra tm mch in/tm dy in v tm mch in lp
rp
19 - - - Loi khc
20 - - Cho cc thit b khng hot ng bng in
Dng c v thit b iu chnh hoc iu khin t
ng.
- B n nhit:
- B iu chnh p lc:
432
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
21
21
19
19
17
17
M hng
M t hng ho
- - Loi dng thu lc hoc kh nn
- - Loi khc:
- - - Dng c v thit b i km hoc hot ng cng
vi my x l d liu t ng, iu chnh hoc iu
khin t ng h thng y, gi thng bng hoc xp
hng ho ca tu thuyn
- - - Dng c v thit b t ng iu chnh hoc
iu khin dung dch ho cht hoc in ho trong sn
xut tm mch in/tm dy in hoc tm mch in lp
rp
- - - Loi khc, hot ng bng in:
- - - - B iu chnh in p t ng (n p)
- - - - Loi khc
- - - Loi khc
- B phn v ph kin:
- - Ca hng ho khc hot ng bng in
- - Loi khc
B phn v ph kin (cha c chi tit hoc ghi
cc nhm khc thuc Chng ny) dng cho my,
thit b, dng c hoc dng thuc Chng 90.
9032
9032
9032
81 00
89
89 10
9032
89 20
9032
9032
9032
9032
9032
9032
9032
9032
90.33
89
89
89
90
90
90
90
90
9033
9033
00 10 - Ca thit b hot ng bng in

00 20 - Ca thit b khng hot ng bng in
31
39
90
10
20
30
90
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
0
0
5
0
0
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
Chng 91 - ng h thi gian v cc b phn ca

chng
91.01
ng h eo tay, ng h b ti v cc loi ng h
c nhn khc, k c ng h bm gi, vi v lm
bng kim loi qu hay kim loi dt ph kim loi qu.
9101
9101
11 00
19 00
9101
9101
21 00
29 00
9101
9101
91 00
99 00
- ng h eo tay, hot ng bng in, c hoc khng

lp km b phn bm gi:
- - Ch c mt hin th bng c hc
- - Loi khc
- ng h eo tay khc, c hoc khng lp km b
phn bm gi:
- - C b phn ln giy t ng
- - Loi khc
- Loi khc:
- - Hot ng bng in
- - Loi khc
433
M hng
M t hng ho
91.02
9102
9102
9102
11 00
12 00
19 00
9102
9102
21 00
29 00
9102
9102
9102
9102
91.03
91
91 10
91 90
99 00
9103 10 00
9103 90 00
91.04
9104
9104
9104
9104
91.05
00
00
00
00
10
20
30
90
9105
9105
11 00
19 00
9105
9105
21 00
29 00
9105
9105
9105
9105
9105
9105
91
91
91
99
99
99
10
90
10
90
ng h eo tay, ng h b ti v cc loi ng h
c nhn khc, k c ng h bm gi, tr cc loi
thuc nhm 91.01.
- ng h eo tay, hot ng in, c hoc khng lp
km b phn bm gi:
- - Ch c mt hin th bng c hc
- - Ch c mt hin th bng quang in t
- - Loi khc
- ng h eo tay khc, c hoc khng lp km b
phn bm gi:
- - C b phn ln giy t ng
- - Loi khc
- Loi khc:
- - Hot ng bng in:
- - - ng h bm gi
- - - Loi khc
- - Loi khc
ng h thi gian c lp my ng h c nhn, tr
cc loi ng h thuc nhm 91.04.
- Hot ng bng in
- Loi khc
ng h lp trn bn iu khin phng tin v cc
loi ng h tng t dng cho xe c, my bay, tu
v tr hoc tu thy.
- Dng cho xe c
- Dng cho my bay
- Dng cho tu thu
- Loi khc
ng h thi gian khc.
- ng h bo thc:
- - Hot ng bng in
- - Loi khc
- ng h treo tng:
- - Hot ng bng in
- - Loi khc
- Loi khc:
- - Hot ng bng in:
- - - ng h o thi gian hng hi
- - - Loi khc
- - Loi khc:
- - - ng h o thi gian hng hi
- - - Loi khc
434
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
21
19
19
19
17
17
17
21
21
19
19
17
17
21
21
21
19
19
19
17
17
17
21
21
19
19
17
17
5
0
0
0
5
0
0
0
4
0
0
0
21
21
19
19
17
17
21
21
19
19
17
17
5
5
5
5
4
4
5
5
5
5
4
4
M hng
M t hng ho
91.06
9106
9106
9106
9106
9107
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
Thit b ghi thi gian v cc thit b dng o, ghi

hoc biu th cc khong thi gian bng cch khc,
km theo my ng h thi gian v ng h c nhn
hoc km theo ng c ng b (v d, thit b ghi
nhn thi gian, thit b tnh thi gian).
10
90
90
90
00
91.08
9108
11
9108
9108
9108
9108
91.09
9109
9109
91.10
12
19
20
90
10
90
00 - Thit b ghi nhn thi gian; thit b tnh thi gian

- Loi khc:
10 - - Dng c o thi gian u xe
90 - - Loi khc
00 Thit b nh gi km theo my ng h c nhn
hoc ng h thi gian hoc km theo ng c ng
b.
My ng h c nhn, hon chnh v lp rp.
- Hot ng bng in:
00 - - Ch c mt hin th bng c hc hoc km theo thit
b gn mt hin th c hc
00 - - Ch c mt hin th bng quang in t
00 - - Loi khc
00 - C b phn ln giy t ng
00 - Loi khc
My ng h thi gian, hon chnh v lp rp.
00 - Hot ng bng in
00 - Loi khc
My ng h thi gian hoc ng h c nhn ng
b, cha lp rp hoc lp rp tng phn (cm
my); my ng h thi gian hoc my ng h c
nhn cha b, lp rp; my ng h thi gian
hoc my ng h c nhn cha b, cha lp rp.
9110
11 00
9110
9110
9110
91.11
9111
12 00
19 00
90 00
9111
20 00
9111
9111
80 00
90 00
10 00
- Ca ng h c nhn:
- - My ng h ng b, cha lp rp hoc lp rp
tng phn (cm my)
- - My ng h cha b, lp rp
- - My ng h cha b, cha lp rp
- Loi khc
V ng h c nhn v cc b phn ca n.
- V ng h bng kim loi qu hoc kim loi dt ph
kim loi qu
- V ng h bng kim loi c bn, hoc cha c
m vng hoc m bc
- V ng h loi khc
- B phn
435
5
5
5
5
5
5
5
5
5
21
19
17
21
21
21
21
19
19
19
19
17
17
17
17
21
21
19
19
17
17
17
16
14
17
17
17
16
16
16
14
14
14
17
16
14
17
16
14
17
17
16
16
14
14
M hng
M t hng ho
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
91.12
V ng h thi gian v cc loi tng t dng cho

cc mt hng khc ca Chng ny, v cc b phn
ca chng.
9112 20 00 - V
9112 90 00 - B phn
91.13
Dy eo, quai eo v vng eo ng h c nhn, v
cc b phn ca chng.
9113 10 00 - Bng kim loi qu hoc kim loi dt ph kim loi qu
17
17
16
16
14
14
17
16
14
9113
17
16
14
17
16
14
14
14
14
14
13
13
13
13
11
11
11
11
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
20 00 - Bng kim loi c bn, hoc cha m vng hoc bc
9113 90 00 - Loi khc

91.14
Cc b phn khc ca ng h thi gian hoc ng
h c nhn.
9114 10 00 - L xo, k c dy tc
9114 30 00 - Mt s
9114 40 00 - Mm v trc
9114 90 00 - Loi khc
Chng 92 - Nhc c; cc b phn v ph kin ca
chng
92.01
n piano, k c piano t ng; n clavecin

(hapsichords) v cc loi n dy c phm bm khc.
9201 10 00 - n piano loi ng

9201 20 00 - i dng cm
9201 90 00 - Loi khc
92.02
Cc nhc c c dy khc (v d, ghi ta, vi--lng,
n hc).
9202 10 00 - Loi s dng cn ko
9202 90 00 - Loi khc
92.05
Nhc c hi (v d, cc loi n organ ng c phm,
n accordion, clarinet, trumpet, kn ti), tr cc
loi n organ phin ch v nhc c c kh cho l
hi.
9205 10 00 - Cc loi kn ng
9205 90
- Loi khc:
9205 90 10 - - Cc loi n organ ng c phm; n p hi
(harmonium) v loi nhc c c phm tng t c b
phn li g khng bng kim loi
9205 90 90 - - Loi khc
9206 00 00 Nhc c thuc b g (v d, trng, mc cm, chm
che, castanet, chung g).
436
M hng
M t hng ho
Nhc c, m m thanh c to ra, hoc phi

khuch i, bng in (v d, n organ, ghi ta,
accordion).
9207 10 00 - Nhc c c phm bm, tr accordion
9207 90 00 - Loi khc
92.08
n hp, n organ phin ch, n quay gi ca
ngi ht rong trn ng ph, nhc c c kh to
ting chim ht, n ko v cc nhc c khc khng
c xp bt k nhm no khc ca Chng ny;
dng c to m thanh nh mi cc loi; ci, t v
v dng c thi bng ming khc to m thanh.
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
92.07
9208
9208
9208
10 00 - n hp
90
- Loi khc:
90 10 - - Dng c to m thanh nh mi, t v v cc dng
c thi bng ming khc to m thanh
9208 90 90 - - Loi khc
92.09
Cc b phn (v d, b phn c cho n hp) v cc
ph kin (v d, th (card), a v trc quay dng
cho nhc c c hc) ca nhc c; my nhp, thanh
mu, tiu v so cc loi.
9209 30 00 - Dy nhc c
- Loi khc:
9209 91
- - B phn v ph kin ca n piano:
9209 91 10 - - - Tm n dy, n phm v khung kim loi ca
n piano loi ng
9209 91 90 - - - Loi khc
9209 92 00 - - B phn v ph kin cho nhc c thuc nhm 92.02
3
3
3
3
3
3
3
3
3
3
3
3
9209
94 00 - - B phn v ph kin cho nhc c thuc nhm 92.07
9209
99 00 - - Loi khc
Chng 94 - ni tht; b ging, m, khung

m, nm v cc dng nhi tng t; n v b
n, cha c chi tit hoc ghi ni khc; bin
hiu c chiu sng, bin tn c chiu sng
v cc loi tng t; nh lp ghp
94.01
9401
9401
Gh ngi (tr cc loi thuc nhm 94.02), c hoc

khng chuyn c thnh ging, v b phn ca
chng.
10 00 - Gh dng cho my bay
20
- Gh dng cho xe c ng c:
437
M hng
9401
9401
9401
9401
20
20
30
40
M t hng ho
10
90
00
00
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
- - Ca xe thuc nhm 87.02, 87.03 hoc 87.04

- - Loi khc
- Gh quay c iu chnh cao
- Gh c th chuyn thnh ging, tr gh trong vn
hoc cm tri
- Gh bng my, liu gai, tre hoc cc vt liu tng t:
21
21
24
24
19
19
22
22
17
17
20
20
51 00 - - Bng tre hoc bng song, my

59 00 - - Loi khc
- Gh khc, c khung bng g:
9401 61 00 - - nhi m
9401 69 00 - - Loi khc
- Gh khc, c khung bng kim loi:
9401 71 00 - - nhi m
9401 79 00 - - Loi khc
9401 80 00 - Gh khc
9401 90
- B phn:
9401 90 10 - - Ca gh thuc phn nhm 9401.10.00
- - Ca gh thuc phn nhm 9401.20:
9401 90 31 - - - Ming lt cho ta u ca gh thuc phn nhm
9401.20.10
9401 90 39 - - - Loi khc
9401 90 40 - - Ca gh thuc phn nhm 9401.30.00
- - Loi khc:
9401 90 92 - - - Bng plastic
9401 90 99 - - - Loi khc
94.02
ni tht trong ngnh y, gii phu, nha khoa hoc
th y (v d, bn m, bn khm, ging bnh c lp
cc b phn c kh, gh nha khoa); gh ct tc v
cc loi gh tng t, c th xoay, ng v nng h;
b phn ca cc mt hng trn.
9402 10
- Gh nha khoa, gh ct tc hoc cc loi gh tng t
v cc b phn ca chng:
9402 10 10 - - Gh nha khoa v cc b phn ca chng
9402 10 30 - - Gh ct tc v cc b phn ca chng
9402 10 90 - - Loi khc
9402 90
- Loi khc:
9402 90 10 - - ni tht c thit k c bit dng trong
ngnh y, gii phu hoc th y v b phn ca chng
9402 90 90 - - Loi khc
94.03
ni tht khc v cc b phn ca chng.
9403 10 00 - ni tht bng kim loi c s dng trong vn
phng
9403 20
- ni tht bng kim loi khc:
9403 20 10 - - T ht hi c
24
24
22
22
20
20
24
24
22
22
20
20
24
24
24
22
22
22
20
20
20
14
13
11
14
14
13
13
11
11
14
14
13
13
11
11
0
0
0
0
0
0
0
0
0
24
22
20
9401
9401
438
M hng
M t hng ho
9403
9403
9403
9403
9403
9403
9403
9403
9403
9403
9403
20
30
40
50
60
60
60
70
70
70
70
90
00
00
00
9403
9403
9403
9403
9403
9403
81
89
89
89
90
90
00
10
90
10
20
90
10
90
10
9403 90 90
94.04
- - Loi khc
- ni tht bng g c s dng trong vn phng
- ni tht bng g c s dng trong nh bp
- ni tht bng g c s dng trong phng ng
- ni tht bng g khc:
- - T ht hi c
- - Loi khc
- ni tht bng plastic:
- - Xe tp i cho tr em
- - T ht hi c
- - Loi khc
- ni tht bng vt liu khc, k c my, liu gai, tre
hoc cc vt liu tng t:
- - Bng tre hoc song, my
- - Loi khc:
- - - T ht hi c
- - - Loi khc
- B phn:
- - Ca xe tp i cho tr em thuc phn nhm
9403.70.10
- - Loi khc
Khung m; cc mt hng thuc b ging v
cc loi tng t (v d, m, chn bng, chn nhi
lng, nm, m gh loi di v gi) c gn l xo hoc
nhi hoc lp bn trong bng vt liu bt k hoc
bng cao su xp hoc plastic xp, c hoc khng bc.
9404
10 00 - Khung m
- m:
9404 21 00 - - Bng cao su xp hoc plastic xp, c hoc khng
bc
9404 29
- - Bng vt liu khc:
9404 29 10 - - - m l xo
9404 29 20 - - - Loi khc, loi lm nng/lm mt
9404 29 90 - - - Loi khc
9404 30 00 - Ti ng
9404 90
- Loi khc:
9404 90 10 - - Chn bng, cc b khn ph ging v bc m
9404 90 90 - - Loi khc
94.05
n v b n k c n pha v n ri v b phn
ca chng, cha c chi tit hoc ghi ni khc;
bin hiu c chiu sng, bin tn c chiu
sng v cc loi tng t, c ngun sng c nh
thng xuyn, v b phn ca chng cha c chi
tit hoc ghi ni khc.
439
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
24
24
24
5
22
22
22
4
20
20
20
5
5
5
5
4
4
24
14
14
22
13
13
20
11
11
14
13
11
14
14
13
13
11
11
24
22
20
24
22
20
21
19
17
21
19
17
21
21
21
21
19
19
19
19
17
17
17
17
21
21
19
19
17
17
M hng
M t hng ho
9405
10
9405
10 20
9405
9405
9405
9405
9405
9405
9405
9405
9405
9405
9405
10
10
10
20
20
20
30
40
40
40
40
9405
9405
40 60
40 70
9405
40 80
9405
40 91
9405
9405
40 99
50
9405
9405
9405
9405
9405
50
50
50
50
60
9405
60 10
9405
60 90
9405
9405
9405
9405
9405
9405
91
91
91
91
91
91
30
40
90
10
90
00
20
40
50
11
19
40
90
10
20
40
50
90
- B n chm v n in trn hoc n in tng

khc, tr cc loi c s dng ni cng cng hoc
ng ph ln:
- - n cho phng m
- - Loi khc:
- - - n ri
- - - B n v n hunh quang
- - - Loi khc
- n bn, n ging hoc n cy dng in:
- - n cho phng m
- - Loi khc
- B n dng cho cy n-en
- n v b n in khc:
- - n pha
- - n ri khc
- - Loi khc, c s dng ni cng cng hoc
ng ph ln
- - Loi chiu sng bn ngoi khc
- - n tn hiu khng nhp nhy dng cho sn bay;
n dng cho toa ng st, u my xe la, tu thy,
my bay, hoc hi ng, bng kim loi c bn
- - n bo hiu dng cho thit b nhit in gia dng
thuc nhm 85.16
- - Loi khc:
- - - n si quang loi dng eo trn u, c thit
k dng trong y hc
- - - Loi khc
- n v b n khng hot ng bng in:
- - Loi t bng du:
- - - Bng ng s dng trong nghi l tn gio
- - - Loi khc
- - n bo
- - Loi khc
- Bin hiu c chiu sng, bin tn c chiu
sng v cc loi tng t:
- - Bin cnh bo, bin tn ng ph, bin bo giao
thng v ng b
- - Loi khc
- B phn:
- - Bng thy tinh:
- - - Dng cho n phng m
- - - Dng cho n ri
- - - Chao n hnh cu hoc thng phong n
- - - Dng cho n pha
- - - Loi khc
440
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
28
28
5
25
25
5
23
23
0
5
28
0
5
25
0
5
23
21
5
14
19
5
13
17
5
11
14
5
13
5
11
5
21
21
21
0
19
19
19
0
17
17
17
0
21
19
17
21
19
17
0
5
14
0
0
0
5
13
0
0
0
5
11
0
0
M hng
9405
9405
9405
9405
9405
9405
9405
9405
9405
92
92
92
92
92
99
99
99
99
M t hng ho
10
20
30
90
10
20
30
9405 99 40
9405 99 90
94.06
9406
9406
00 11
00 19
9406
9406
9406
9406
9406
00
00
00
00
00
92
94
95
96
99
- - Bng plastic:
- - - Dng cho n phng m
- - - Dng cho n ri
- - - Dng cho n pha
- - - Loi khc
- - Loi khc:
- - - Chp n bng vt liu dt
- - - Chp n bng vt liu khc
- - - Ca n thuc phn nhm 9405.50.11 hoc
9405.50.19
- - - Dng cho n pha hoc n ri
- - - Loi khc
Nh lp ghp.
- Nh trng cy c gn vi thit b c kh hoc thit
b nhit:
- - Bng plastic
- - Loi khc
- Nh lp ghp khc:
- - Bng g
- - Bng st hoc thp
- - Bng plastic hoc bng nhm
- - Bng b tng hoc nhn to
- - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
0
0
0
0
0
0
0
0
0
0
0
0
14
0
0
13
0
0
11
0
0
0
0
0
0
0
0
21
21
19
19
17
17
21
21
21
21
21
19
19
19
19
19
17
17
17
17
17
5
5
5
5
5
5
4
4
4
14
13
11
Chng 95 - chi, thit b tr chi v dng c

th thao; cc b phn v ph kin ca chng
95.03
9503
00 10
9503
00 21
9503
9503
9503
00 22
00 29
00 30
9503
00 40
9503
00 50
Xe p ba bnh, xe y, xe c bn p v chi
tng t c bnh; xe ca bp b; bp b; chi
khc; mu thu nh theo t l ("scale") v cc mu
chi gii tr tng t, c hoc khng vn hnh;
cc loi chi tr.
- Xe p ba bnh, xe y, xe c bn p v chi
tng t c bnh; xe ca bp b
- Bp b:
- - Bp b, c hoc khng c trang phc
- - B phn v ph kin:
- - - Qun o v ph kin qun o; giy v m
- - - Loi khc
- Xe in, k c ng ray, n hiu v cc ph kin
khc ca chng
- Cc m hnh thu nh theo t l ("scale") v cc m
hnh gii tr tng t, c hoc khng vn hnh
- chi v b chi xy dng khc, bng mi loi
vt liu tr plastic
441
M hng
M t hng ho
9503
00 60 - chi hnh con vt hoc sinh vt khng phi hnh

ngi
9503 00 70 - Cc loi chi tr
- Loi khc:
9503 00 91 - - chi, xp khi hoc ct ri hnh ch s, ch ci
hoc hnh con vt; b xp ch; b chi to ch v
tp ni; b chi in hnh; b chi m (abaci);
my may chi; my ch chi
9503 00 92 - - Dy nhy
9503 00 93 - - Hn bi
9503 00 99 - - Loi khc
95.04
Cc my v b iu khin tr chi video, dng c
dng cho gii tr, cho cc tr chi trn bn hoc
trong phng khch, k c bn s dng trong tr
chi bn bi (pin-table), bi-a, bn chuyn dng dng
cho tr chi sng bc v cc thit b dng cho
ng chy bowling t ng.
9504 20
- Cc mt hng v ph kin dng cho tr chi bi-a:
9504 20 20 - - Bn bi-a cc loi
9504 20 30 - - Phn xoa u gy bi-a
9504 20 90 - - Loi khc
9504 30
- My tr chi khc, hot ng bng ng xu, tin giy,
th ngn hng, xng hoc cc loi tng t, tr cc
thit b dng cho ng chy bowling t ng:
9504 30 10 - - My tr chi pin-table hoc cc my tr chi t
ng (c khe nht xng hoc xu)
9504 30 20 - - B phn bng g, bng giy hoc bng plastic
9504 30 90 - - Loi khc
9504 40 00 - B bi
9504 50 00 - Cc my v b iu khin game video, tr loi thuc
phn nhm 9504.30
9504 90
- Loi khc:
9504 90 10 - - Cc loi ph tr chi bowling
9504 90 20 - - Tr chi nm phi tiu v cc b phn v ph kin
ca chng
- - Thit b chi bc v ph tr i km:
9504 90 31 - - - Bn thit k chi bc
9504 90 39 - - - Loi khc
- - Loi khc:
- - - Bn thit k chi tr chi:
9504 90 92 - - - - Bng g hoc bng plastic
9504 90 93 - - - - Loi khc
- - - Loi khc:
9504 90 94 - - - - Bng g hoc bng plastic
9504 90 99 - - - - Loi khc
442
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
14
13
11
14
13
11
14
13
11
14
14
14
13
13
13
11
11
11
28
28
28
25
25
25
23
23
23
28
25
23
28
28
28
21
25
25
25
19
23
23
23
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
19
19
17
17
M hng
M t hng ho
dng trong l hi, hi ho trang hoc trong cc

tr chi gii tr khc, k c cc mt hng dng cho
tr chi o thut hoc tr vui ci.
9505 10 00 - dng trong l N-en
9505 90 00 - Loi khc
95.06
Dng c v thit b dng cho tp luyn th cht ni
chung, th dc, in kinh, cc mn th thao khc
(k c bng bn) hoc tr chi ngoi tri, cha
c chi tit hoc ghi ni khc trong Chng
ny; b bi v b bi nng (paddling pools).
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
95.05
9506
9506
9506
11 00
12 00
19 00
9506
9506
21 00
29 00
9506
9506
9506
9506
9506
9506
31
32
39
40
40
40
9506
9506
51 00
59 00
9506
9506
9506
9506
61
62
69
70
9506
91 00
00
00
00
10
90
00
00
00
00
9506 99 00
95.07
- Vn trt tuyt v cc thit b trt tuyt khc:

- - Vn trt tuyt
- - Dy buc vn trt
- - Loi khc
- Vn trt nc, vn lt sng, vn bum v cc thit
b th thao di nc khc:
- - Vn bum
- - Loi khc
- Gy chi gn v cc thit b chi gn khc:
- - Gy v b gy chi gn
- - Bng
- - Loi khc
- Dng c v thit b cho mn bng bn:
- - Bn
- - Loi khc
- Vt tennis, vt cu lng hoc cc vt tng t khc,
hoc cha cng li:
- - Vt tennis, hoc cha cng li
- - Loi khc
- Bng, tr bng chi gn v bng chi bng bn:
- - Bng tennis
- - Bng c th bm hi
- - Loi khc
- Li giy trt bng v li trt c bnh xe, k c
giy trt c gn li trt
- Loi khc:
- - Cc mt hng v thit b cho tp luyn th cht ni
chung, th dc hoc in kinh
- - Loi khc
Cn cu, li cu v cc loi dy cu khc; vt li
bt c, vt li bt bm v cc loi li tng t;
chim gi lm mi (tr cc loi thuc nhm 92.08
hoc 97.05) v cc dng c cn thit dng cho sn
hoc bn tng t.
443
28
28
25
25
23
23
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
M hng
9507
9507
9507
9507
95.08
9508
9508
10
20
30
90
M t hng ho
00
00
00
00
- Cn cu
- Li cu, c hoc khng c dy cc
- B cun dy cu
- Loi khc
Vng nga g, u, phng tp bn v cc tr chi ti
khu gii tr khc; rp xic lu ng v by th xic
lu ng; nh ht lu ng.
10 00 - Rp xic lu ng v by th xic lu ng
90 00 - Loi khc
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
4
24
22
20
24
22
20
24
22
20
24
22
20
5
24
5
22
4
20
24
22
20
Chng 96 - Cc mt hng khc

96.01
9601
9601
9601
10 00
90
90 10
9601
90 91
9601 90 99
96.02
Ng, xng, i mi, sng, nhnh gc, san h, x c

v cc vt liu chm khc c ngun gc ng vt
khc gia cng, v cc mt hng lm t cc vt
liu ny (k c cc sn phm c).
- Ng gia cng v cc vt phm bng ng
- Loi khc:
- - X c hoc i mi gia cng v cc sn phm
lm t chng
- - Loi khc:
- - - Hp ng x g hoc thuc l iu, bnh ng
thuc l; trang tr
- - - Loi khc
Vt liu khm c ngun gc thc vt hoc khong
c gia cng v cc sn phm lm t cc loi
vt liu ny; cc vt liu c hay chm khc bng
sp, bng stearin, bng gm t nhin hay nha t
nhin hoc bng bt nho lm m hnh, v sn
phm c c hay chm khc khc, cha c chi
tit hay ghi ni khc; gelatin ch bin nhng
cha ng cng (tr gelatin thuc nhm 35.03) v
cc sn phm lm bng gelatin cha ng cng.
9602
9602
00 10 - V vin nhng bng gelatin dng cho dc phm

00 20 - Hp ng x g hoc thuc l iu, bnh ng thuc
l; trang tr
9602 00 90 - Loi khc
96.03
Chi, bn chi (k c cc loi bn chi l nhng b
phn ca my, dng c hoc xe), dng c c hc
vn hnh bng tay qut sn, khng c ng c,
gi lau sn v chi bng lng v; tm v bi lm
sn lm chi hoc bn chi; ming thm v con
ln sn hoc v; chi cao su (tr con ln bng
cao su).
444
M hng
9603
10
9603
9603
10 10
10 20
9603
21 00
9603
9603
29 00
30 00
9603
40 00
9603
50 00
9603
9603
9603
90
90 10
90 20
9603
9603
96.04
9604
9604
9605
90 40
90 90
00 10
00 90
00 00
96.06
9606
10
9606
9606
10 10
10 90
9606
9606
9606
9606
21 00
22 00
29 00
30
M t hng ho
- Chi v bn chi, gm cc cnh nh hoc cc cht
liu t thc vt khc buc li vi nhau, c hoc khng
c cn:
- - Bn chi
- - Chi
- Bn chi nh rng, chi xoa bt co ru, bn chi
chi tc, chi sn mng tay, chi mi mt v bn chi v
sinh khc dng cho ngi, k c bn chi tng t l
b phn ca cc thit b gia dng:
- - Bn chi nh rng, k c bn chi dng cho rng
m
- - Loi khc
- Bt lng v, bt lng vit v bt lng tng t
dng cho vic trang im
- Chi qut sn, chi qut keo, chi qut vecni hoc
cc loi chi tng t (tr cc loi bt lng thuc phn
nhm 9603.30); ming thm v con ln qut sn
hoc v
- Cc loi bn chi khc l cc b phn ca my mc,
thit b gia dng hoc xe
- Loi khc:
- - Tm v bi lm sn lm chi hoc bn chi
- - Dng c c hc vn hnh bng tay qut sn,
khng c ng c
- - Bn chi khc
- - Loi khc
Gin v sng tay.
- Bng kim loi
- Loi khc
B du lch dng cho v sinh c nhn, b khu
hoc b lm sch giy dp hoc qun o.
Khuy, khuy bm, kho bm v khuy tn bm, li
khuy (loi khuy bc) v cc b phn khc ca cc
mt hng ny; khuy cha hon chnh (button blank).
- Khuy bm, kha bm v khuy tn bm v b phn
ca chng:
- - Bng plastic
- - Loi khc
- Khuy:
- - Bng plastic, khng bc vt liu dt
- - Bng kim loi c bn, khng bc vt liu dt
- - Loi khc
- Li khuy v cc b phn khc ca khuy; khuy cha
hon chnh:
445
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
21
19
17
21
21
19
19
17
17
21
19
17
21
19
17
21
21
19
19
17
17
21
21
19
19
17
17
21
21
21
19
19
19
17
17
17
21
21
19
19
17
17
21
21
21
19
19
19
17
17
17
M hng
M t hng ho
9606 30 10 - - Bng plastic

9606 30 90 - - Loi khc
96.07
Kha ko v cc b phn ca chng.
- Kha ko:
9607 11 00 - - C rng bng kim loi c bn
9607 19 00 - - Loi khc
9607 20 00 - B phn
96.08
Bt bi; bt pht v bt pht c rut khc v bt
nh du; bt my, bt my ngi ng v cc loi
bt khc; bt vit giy nhn bn (duplicating
stylos); cc loi bt ch bm hoc bt ch y; qun
bt mc, qun bt ch v cc loi qun bt tng
t; b phn (k c np v kp bt) ca cc loi bt
k trn, tr cc loi thuc nhm 96.09.
9608 10
- Bt bi:
9608 10 10 - - Bng plastic
9608 10 90 - - Loi khc
9608 20 00 - Bt pht v bt pht c rut khc v bt nh du
9608 30
- Bt my, bt my ngi ng v cc loi bt khc:
9608 30 10 - - Bt v mc n
9608 30 90 - - Loi khc
9608 40 00 - Bt ch bm hoc bt ch y
9608 50 00 - B vt phm c t hai mt hng tr ln thuc cc
phn nhm trn
9608 60
- Rut thay th ca bt bi, gm c bi v ng mc:
9608 60 10 - - Bng plastic
9608 60 90 - - Loi khc
- Loi khc:
9608 91
- - Ngi bt v bi ngi:
9608 91 10 - - - Bng vng hoc m vng
9608 91 90 - - - Loi khc
9608 99
- - Loi khc:
9608 99 10 - - - Bt vit giy nhn bn
- - - Loi khc:
9608 99 91 - - - - B phn ca bt bi, bng plastic
9608 99 99 - - - - Loi khc
96.09
Bt ch (tr cc loi bt ch thuc nhm 96.08), bt
mu, rut ch, phn mu, than v, phn v hoc vit
v phn th may.
9609 10
- Bt ch v bt ch mu, c li ch trong v cng:
9609 10 10 - - Bt ch en
9609 10 90 - - Loi khc
9609 20 00 - Rut ch, en hoc mu
9609 90
- Loi khc:
9609 90 10 - - Bt ch vit bng en dng cho trng hc
446
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
21
19
19
17
17
30
30
30
30
30
30
30
30
30
21
21
21
19
19
19
17
17
17
21
21
21
21
19
19
19
19
17
17
17
17
5
5
5
5
4
4
5
5
5
5
4
4
21
19
17
21
21
19
19
17
17
21
21
21
19
19
19
17
17
17
21
19
17
M hng
9609
9609
9609
96.10
9610
9610
9611
96.12
9612
9612
9612
9612
96.13
9613
9613
9613
9613
9613
9613
9613
9613
9613
9613
9613
9613
9613
9613
96.14
9614
M t hng ho
90 30 - - Bt ch v bt mu khc tr loi thuc phn nhm

9609.10
- - Loi khc:
90 91 - - - Phn v hoc phn vit
90 99 - - - Loi khc
Bng en v bng, c b mt dng vit hoc
v, c hoc khng c khung.
00 10 - Bng en trong trng hc
00 90 - Loi khc
00 00 Con du ngy, con du nim phong hay con du
nh s, v loi tng t (k c dng c in hay
dp ni nhn hiu), c thit k s dng th
cng; con du ng s dng th cng v cc b
in bng tay km theo cc con du .
Ruy bng my ch hoc tng t, ph mc hay
lm sn bng cch khc in n, hoc cha cun
vo li hoc nm trong v; tm mc du, hoc
cha tm mc, c hoc khng c hp.
10
- Ruy bng:
10 10 - - Bng vt liu dt
10 90 - - Loi khc
20 00 - Tm mc du
Bt la chm thuc l v cc bt la khc, c hoc
khng dng c hoc in, v cc b phn ca chng
tr la v bc.
10
- Bt la b ti, dng ga, khng th np li:
10 90 - - Loi khc
20
- Bt la b ti, dng ga, c th np li:
20 90 - - Loi khc
80
- Bt la khc:
80 10 - - Bt la p in dng cho l v bp
80 20 - - Bt la chm thuc l hoc bt la bn bng
plastic
80 30 - - Bt la chm thuc l hoc bt la bn, tr loi
bng plastic
80 90 - - Loi khc
90
- B phn:
90 10 - - ng cha hoc b phn cha khc c th np li ca
bt la c kh, c cha nhin liu lng
90 90 - - Loi khc
Tu thuc (k c iu bt) v t x g hoc t
thuc l, v b phn ca chng.
00 10 - G hoc r cy to dng th lm tu thuc
447
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
21
21
19
19
17
17
24
24
24
22
22
22
20
20
20
5
5
5
5
5
5
4
4
5
24
24
22
22
20
20
24
24
22
22
20
20
24
24
22
22
20
20
24
22
20
24
22
20
17
16
14
17
16
14
24
22
20
M hng
M t hng ho
9614 00 90 - Loi khc

96.15
Lc, trm ci tc v loi tng t; ghim ci tc,
cp un tc, kp un tc, l cun tc v loi tng
t, tr cc loi thuc nhm 85.16, v b phn ca
chng.
- Lc, trm ci tc v loi tng t:
9615 11
- - Bng cao su cng hoc plastic:
9615 11 20 - - - Bng cao su cng
9615 11 30 - - - Bng plastic
9615 19 00 - - Loi khc
9615 90
- Loi khc:
- - Ghim ci tc trang tr:
9615 90 11 - - - Bng nhm
9615 90 12 - - - Bng st hoc thp
9615 90 13 - - - Bng plastic
9615 90 19 - - - Loi khc
- - B phn:
9615 90 21 - - - Bng plastic
9615 90 22 - - - Bng st hoc thp
9615 90 23 - - - Bng nhm
9615 90 29 - - - Loi khc
- - Loi khc:
9615 90 91 - - - Bng nhm
9615 90 92 - - - Bng st hoc thp
9615 90 93 - - - Bng plastic
9615 90 99 - - - Loi khc
96.16
Bnh, l xt nc hoa hoc bnh, l xt trang im
tng t, v cc b phn g lp v u xt ca
chng; ming v tm xoa v chm m phm hoc
cc sn phm trang im.
9616 10
- Bnh, l xt nc hoa hoc bnh, l xt trang im
tng t, v cc b phn g lp v u xt ca chng:
9616
9616
9616
10 10 - - Bnh, l xt
10 20 - - Cc b phn g lp v u xt
20 00 - Ming v tm xoa v chm m phm hoc cc sn
phm trang im
96.17
Phch chn khng v cc loi bnh chn khng khc,
hon chnh c km v; b phn ca chng tr rut
phch thy tinh.
9617 00 10 - Phch chn khng v cc loi bnh chn khng khc
9617 00 20 - Cc b phn
448
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
24
22
20
21
21
21
19
19
19
17
17
17
21
21
21
21
19
19
19
19
17
17
17
17
21
21
21
21
19
19
19
19
17
17
17
17
21
21
21
21
19
19
19
19
17
17
17
17
21
5
24
19
5
22
17
4
20
35
24
35
22
35
20
M hng
M t hng ho
9618
00 00 Ma-n-canh dng trong ngnh may v cc m hnh

c th khc; m hnh t ng v cc vt trng by
c ng c khc dng cho ca hng may mc.
96.19
Bng (ming) v nt bng v sinh, khn v t lt

cho tr s sinh v cc vt phm tng t, bng mi
vt liu.
- Loi dng mt ln:
- - Li thm ht bng vt liu dt
- - Loi khc
- Loi khc:
- - Dt kim hoc mc
- - Loi khc
9619
9619
00 11
00 19
9619
9619
00 91
00 99
Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015
21
19
17
5
14
5
13
5
11
5
5
5
5
5
5
5
5
0
5
5
0
5
5
0
0
0
0
0
0
0
14
0
0
0
0
0
0
13
0
0
0
0
0
0
11
Chng 97 - Cc tc phm ngh thut, su tm

v c
97.01
9701 10 00
9701 90 00
9702 00 00
97.03
9703
9703
9703
9703
9703
9703
9704
00
00
00
00
00
00
00
10
20
30
40
50
90
00
9705
00 00
9706
00 00
Tranh v, tranh phc ha v tranh bt mu, c

v hon ton bng tay, tr cc loi tranh phc ha
thuc nhm 49.06 v tr cc tc phm v hoc
trang tr bng tay; cc tc phm ghp v ph iu
trang tr tng t.
- Tranh v, tranh phc ha v tranh bt mu
- Loi khc
Nguyn bn cc bn khc, bn in v bn in lyt.
Nguyn bn tc phm iu khc v tng tc, lm
bng mi loi vt liu.
- Bng kim loi
- Bng
- Bng plastic
- Bng g
- Bng t st
- Bng vt liu khc
Tem bu chnh hoc tem thu, du in cc thay tem
bu chnh, phong b c tem ng du ngy pht
hnh u tin, cc n phm bu chnh (n phm c
in sn tem), v cc n phm tng t, hoc cha
s dng, tr loi thuc nhm 49.07.
B su tp v cc vt phm su tp chng loi ng
vt, thc vt, khong vt, gii phu hc, s hc,
kho c, c sinh vt hc, dn tc hc hoc cc loi
tin.
c c tui trn 100 nm.
449

AJCEP

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DONG NAI CUSTOMS Cng vn c p nh t lc 14h00 ngy 26/03/2012

CNG HO X HI CH NGHA VIT NAM

H Ni, ngy 15 thng 02 nm 2012

Cn c Lut thu xut khu, thu nhp khu s 45/2005/QH11 ngy 14

+ Ct Thu sut AJCEP (%): mc thu sut p dng cho cc giai

thc hin Hip nh i tc kinh t ton din ASEAN-Nht Bn giai on

Ngu n: Website B Ti chnh

BIU THU NHP KHU U I C BIT CA VIT NAM THC HIN

Thu sut AJCEP (%)

Nga, la, la sng.

- Loi trng lng khng qu 185 g:

Thu sut AJCEP (%)

1/4/2012- 1/4/2013- 1/4/201431/3/2013 31/3/2014 31/3/2015

Thu sut AJCEP (%)

Chng 2 - Tht v ph phm dng tht n c sau

Tht ln, ti, p lnh hoc ng lnh.

- Tht cu khc, ng lnh:

00 00 Tht nga, la, la, ti, p lnh hoc ng lnh.

Ph phm n c sau git m ca ln, ng vt h

Thu sut AJCEP (%)

Tht v ph phm n c sau git m, ca gia cm

- Ca g thuc loi Gallus Domesticus:

M ln, khng dnh nc v m gia cm, cha nu

Tht v ph phm dng tht n c sau git m,

Thu sut AJCEP (%)

Thu sut AJCEP (%)

Chng 3 - C v ng vt gip xc, ng vt thn

Thu sut AJCEP (%)

91 00 - - C hi vn (c hi nc ngt) (Salmo trutta,

92 00 - - C chnh (Anguilla spp.)

C, ti hoc p lnh, tr phi-l c (fillets) v cc

21 00 - - C bn li nga (Halibut) (Reinhardtius

Thu sut AJCEP (%)

55 00 - - C Minh Thi (Pollack Alaska) (Theragra

Thu sut AJCEP (%)

89 17 - - - - C chim trng (Pampus argenteus) v c chim

C, ng lnh, tr phi-l c (fillets) v cc loi tht

Thu sut AJCEP (%)

25 00 - - C chp (Cyprinus carpio, Carassius carassius,

Thu sut AJCEP (%)

- H c Bregmacerotidae, Euclichthyidae, Gadidae,

Thu sut AJCEP (%)

Phi-l c v cc loi tht c khc ( hoc cha xay,

43 00 - - C dt (Pleuronectidae, Bothidae, Cynoglossidae,

Thu sut AJCEP (%)

51 00 - - C r phi (Oreochromis spp.), c da trn (Pangasius

Thu sut AJCEP (%)

Thu sut AJCEP (%)

82 00 - - C hi vn (c hi nc ngt) (Salmo trutta,

83 00 - - C dt (Pleuronectidae, Bothidae, Cynoglossidae,

C, lm kh, mui hoc ngm nc mui; c hun

31 00 - - C r phi (Oreochromis spp.), c da trn (Pangasius

Thu sut AJCEP (%)

ng vt gip xc, hoc cha bc mai, v, sng,

Thu sut AJCEP (%)

16 00 - - Tm Shrimps v tm Prawn nc lnh (Pandalus

Thu sut AJCEP (%)

Thu sut AJCEP (%)

- - Sng, ti hoc p lnh:

Thu sut AJCEP (%)

Thu sut AJCEP (%)

ng vt thy sinh khng xng sng tr ng vt

- Hi sm (Stichopus japonicus, Holothurioidea):

Thu sut AJCEP (%)