Consolidated TPP Text – Annex 2-D: Tariff Schedule of Viet Nam

General Notes

1. The provisions of this Schedule are generally expressed in terms of Viet Nam’s Export and Import Classification Nomenclature (EICN), and the interpretation of the provisions of this Schedule, including the product coverage of subheadings of this Schedule, shall be governed by the General Notes, Section Notes and Chapter Notes of the EICN. To the extent that provisions of this Schedule are identical to the corresponding provisions of the EICN, the provisions of this Schedule shall have the same meaning as the corresponding provisions of the EICN.

2. Except as otherwise provided in this Schedule, the base rates of duty set out in this Schedule reflect Viet Nam’s Most-Favoured-Nation (MFN) rates of duty in effect on January 1, 2010. For items identified with an asterisk (*), the applicable base rates of duty are those set forth in this Schedule.

3. In this Schedule, rates of duty expressed in monetary units shall be rounded down to the nearest hundredth of a US dollar or one Viet Nam Dong.

4. The following staging categories shall apply to the elimination or reduction of customs duties by Viet Nam pursuant to Article 2.4.2 (Elimination of Customs Duties):

5. The annual stages referred to in paragraph 4 for the elimination or reduction of customs duties shall be equal, annual stages, except:

6. Tariff lines with “CKD” indicated in the “Remarks” column are no longer valid.

Date Modified: