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ASEAN – Hong Kong, China Free Trade Agreement (AHKFTA) ANNEX 2-1 SCHEDULES OF TARIFF COMMITMENTS Part 11 Schedule of Viet Nam

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  • ASEAN – Hong Kong, China Free Trade Agreement (AHKFTA)

    ANNEX 2-1

    SCHEDULES OF TARIFF COMMITMENTS

    Part 11

    Schedule of Viet Nam

  • 2019* 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032

    (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)

    1 Chapter 1 - Live animals23 01.01 Live horses, asses, mules and

    hinnies.

    4 - Horses:5 0101.21.00 - - Pure-bred breeding animals 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 06 0101.29.00 - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 07 0101.30 - Asses:8 0101.30.10 - - Pure-bred breeding animals 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 09 0101.30.90 - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 0

    10 0101.90.00 - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 01112 01.02 Live bovine animals.13 - Cattle:14 0102.21.00 - - Pure-bred breeding animals 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 015 0102.29 - - Other: 16 0102.29.10 - - - Male cattle (including oxen) 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 017 0102.29.90 - - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 018 - Buffalo:19 0102.31.00 - - Pure-bred breeding animals 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 020 0102.39.00 - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 021 0102.90 - Other:22 0102.90.10 - - Pure-bred breeding animals 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 023 0102.90.90 - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 02425 01.03 Live swine.26 0103.10.00 - Pure-bred breeding animals 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 027 - Other:28 0103.91.00 - - Weighing less than 50 kg 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 029 0103.92.00 - - Weighing 50 kg or more 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 03031 01.04 Live sheep and goats.32 0104.10 - Sheep:33 0104.10.10 - - Pure-bred breeding animals 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 034 0104.10.90 - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 035 0104.20 - Goats:36 0104.20.10 - - Pure-bred breeding animals 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 037 0104.20.90 - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 03839 01.05 Live poultry, that is to say, fowls of

    the species Gallus domesticus ,

    ducks, geese, turkeys and guinea

    fowls.

    40 - Weighing not more than 185 g:41 0105.11 - - Fowls of the species Gallus

    domesticus :42 0105.11.10 - - - Breeding fowls 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 043 0105.11.90 - - - Other 10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 544 0105.12 - - Turkeys:

    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 1 of 540

  • 2019* 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032

    (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)

    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    45 0105.12.10 - - - Breeding turkeys 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 046 0105.12.90 - - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 047 0105.13 - - Ducks:48 0105.13.10 - - - Breeding ducklings 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 049 0105.13.90 - - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 050 0105.14 - - Geese:51 0105.14.10 - - - Breeding goslings 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 052 0105.14.90 - - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 053 0105.15 - - Guinea fowls:54 0105.15.10 - - - Breeding guinea fowls 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 055 0105.15.90 - - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 056 - Other:57 0105.94 - - Fowls of the species Gallus

    domesticus :58 0105.94.10 - - - Breeding fowls, other than fighting

    cocks0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0

    59 0105.94.40 - - - Fighting cocks 5 SL 5 5 5 5 5 5 5 5 5 5 5 5 5 560 - - - Other:61 0105.94.91 - - - - Weighing not more than 2 kg 5 SL 5 5 5 5 5 5 5 5 5 5 5 5 5 562 0105.94.99 - - - - Other 5 SL 5 5 5 5 5 5 5 5 5 5 5 5 5 563 0105.99 - - Other:64 0105.99.10 - - - Breeding ducks 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 065 0105.99.20 - - - Other ducks 5 SL 5 5 5 5 5 5 5 5 5 5 5 5 5 566 0105.99.30 - - - Breeding geese, turkeys and guinea

    fowls0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0

    67 0105.99.40 - - - Other geese, turkeys and guinea fowls

    5 SL 5 5 5 5 5 5 5 5 5 5 5 5 5 5

    6869 01.06 Other live animals.70 - Mammals:71 0106.11.00 - - Primates 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 072 0106.12.00 - - Whales, dolphins and porpoises

    (mammals of the order Cetacea ); manatees and dugongs (mammals of the order Sirenia ); seals, sea lions and walruses (mammals of the suborder Pinnipedia )

    5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 0

    73 0106.13.00 - - Camels and other camelids (Camelidae )

    5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 0

    74 0106.14.00 - - Rabbits and hares 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 075 0106.19.00 - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 076 0106.20.00 - Reptiles (including snakes and turtles) 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 0

    77 - Birds:78 0106.31.00 - - Birds of prey 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 079 0106.32.00 - - Psittaciformes (including parrots,

    parakeets, macaws and cockatoos)5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 0

    80 0106.33.00 - - Ostriches; emus (Dromaius novaehollandiae )

    5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 0

    81 0106.39.00 - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 2 of 540

  • 2019* 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032

    (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)

    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    82 - Insects:83 0106.41.00 - - Bees 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 084 0106.49.00 - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 085 0106.90.00 - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 08687

    Chapter 2 - Meat and edible meat offal

    8889 02.01 Meat of bovine animals, fresh or

    chilled.

    90 0201.10.00 - Carcasses and half-carcasses 30 NT2 24 24 18 18 12 12 6 6 0 0 0 0 0 091 0201.20.00 - Other cuts with bone in 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 092 0201.30.00 - Boneless 14 NT2 11 11 8 8 6 6 3 3 0 0 0 0 0 09394 02.02 Meat of bovine animals, frozen.95 0202.10.00 - Carcasses and half-carcasses 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 096 0202.20.00 - Other cuts with bone in 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 097 0202.30.00 - Boneless 14 NT2 11 11 8 8 6 6 3 3 0 0 0 0 0 09899 02.03

    Meat of swine, fresh, chilled or frozen.

    100 - Fresh or chilled:101 0203.11.00 - - Carcasses and half-carcasses 25 NT2 20 20 15 15 10 10 5 5 0 0 0 0 0 0102 0203.12.00 - - Hams, shoulders and cuts thereof,

    with bone in25 NT2 20 20 15 15 10 10 5 5 0 0 0 0 0 0

    103 0203.19.00 - - Other 25 NT2 20 20 15 15 10 10 5 5 0 0 0 0 0 0104 - Frozen:105 0203.21.00 - - Carcasses and half-carcasses 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0106 0203.22.00 - - Hams, shoulders and cuts thereof,

    with bone in15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    107 0203.29.00 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0108109 02.04 Meat of sheep or goats, fresh, chilled

    or frozen.

    110 0204.10.00 - Carcasses and half-carcasses of lamb, fresh or chilled

    7 NT1 5 2 0 0 0 0 0 0 0 0 0 0 0 0

    111 - Other meat of sheep, fresh or chilled:

    112 0204.21.00 - - Carcasses and half-carcasses 7 NT1 5 2 0 0 0 0 0 0 0 0 0 0 0 0113 0204.22.00 - - Other cuts with bone in 7 NT1 5 2 0 0 0 0 0 0 0 0 0 0 0 0114 0204.23.00 - - Boneless 7 NT1 5 2 0 0 0 0 0 0 0 0 0 0 0 0115 0204.30.00 - Carcasses and half-carcasses of lamb,

    frozen7 NT1 5 2 0 0 0 0 0 0 0 0 0 0 0 0

    116 - Other meat of sheep, frozen:117 0204.41.00 - - Carcasses and half-carcasses 7 NT1 5 2 0 0 0 0 0 0 0 0 0 0 0 0118 0204.42.00 - - Other cuts with bone in 7 NT1 5 2 0 0 0 0 0 0 0 0 0 0 0 0119 0204.43.00 - - Boneless 7 NT1 5 2 0 0 0 0 0 0 0 0 0 0 0 0120 0204.50.00 - Meat of goats 7 NT1 5 2 0 0 0 0 0 0 0 0 0 0 0 0121

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 3 of 540

  • 2019* 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032

    (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)

    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    122 0205.00.00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.

    10 NT1 7 3 0 0 0 0 0 0 0 0 0 0 0 0

    123124 02.06

    Edible offal of bovine animals, swine,

    sheep, goats, horses, asses, mules or

    hinnies, fresh, chilled or frozen.

    125 0206.10.00 - Of bovine animals, fresh or chilled 8 NT2 6 6 5 5 3 3 2 2 0 0 0 0 0 0126 - Of bovine animals, frozen:127 0206.21.00 - - Tongues 8 NT2 6 6 5 5 3 3 2 2 0 0 0 0 0 0128 0206.22.00 - - Livers 8 NT2 6 6 5 5 3 3 2 2 0 0 0 0 0 0129 0206.29.00 - - Other 8 NT2 6 6 5 5 3 3 2 2 0 0 0 0 0 0130 0206.30.00 - Of swine, fresh or chilled 8 NT2 6 6 5 5 3 3 2 2 0 0 0 0 0 0131 - Of swine, frozen:132 0206.41.00 - - Livers 8 NT2 6 6 5 5 3 3 2 2 0 0 0 0 0 0133 0206.49.00 - - Other 8 NT2 6 6 5 5 3 3 2 2 0 0 0 0 0 0134 0206.80.00 - Other, fresh or chilled 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0135 0206.90.00 - Other, frozen 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0136137 02.07

    Meat and edible offal, of the poultry of

    heading 01.05, fresh, chilled or frozen.

    138 - Of fowls of the species Gallus domesticus :

    139 0207.11.00 - - Not cut in pieces, fresh or chilled EL EL EL EL EL EL EL EL EL EL EL EL EL EL EL140 0207.12.00 - - Not cut in pieces, frozen EL EL EL EL EL EL EL EL EL EL EL EL EL EL EL141 0207.13.00 - - Cuts and offal, fresh or chilled EL EL EL EL EL EL EL EL EL EL EL EL EL EL EL142 0207.14 - - Cuts and offal, frozen:143 0207.14.10 - - - Wings 20 SL 20 20 20 20 20 20 20 20 20 20 20 5 5 5144 0207.14.20 - - - Thighs 20 SL 20 20 20 20 20 20 20 20 20 20 20 5 5 5145 0207.14.30 - - - Livers 20 SL 20 20 20 20 20 20 20 20 20 20 20 5 5 5146 - - - Other:147 0207.14.91 - - - - Mechanically deboned or

    separated meat20 SL 20 20 20 20 20 20 20 20 20 20 20 5 5 5

    148 0207.14.99 - - - - Other 20 SL 20 20 20 20 20 20 20 20 20 20 20 5 5 5149 - Of turkeys:150 0207.24.00 - - Not cut in pieces, fresh or chilled 40 NT2 32 32 24 24 16 16 8 8 0 0 0 0 0 0151 0207.25.00 - - Not cut in pieces, frozen EL EL EL EL EL EL EL EL EL EL EL EL EL EL EL152 0207.26.00 - - Cuts and offal, fresh or chilled EL EL EL EL EL EL EL EL EL EL EL EL EL EL EL153 0207.27 - - Cuts and offal, frozen:154 0207.27.10 - - - Livers 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0155 - - - Other:156 0207.27.91 - - - - Mechanically deboned or

    separated meat20 SL 20 20 20 20 20 20 20 20 20 20 20 5 5 5

    157 0207.27.99 - - - - Other 20 SL 20 20 20 20 20 20 20 20 20 20 20 5 5 5158 - Of ducks:159 0207.41.00 - - Not cut in pieces, fresh or chilled 40 NT2 32 32 24 24 16 16 8 8 0 0 0 0 0 0160 0207.42.00 - - Not cut in pieces, frozen 40 NT2 32 32 24 24 16 16 8 8 0 0 0 0 0 0161 0207.43.00 - - Fatty livers, fresh or chilled 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0162 0207.44.00 - - Other, fresh or chilled 15 NT1 10 5 0 0 0 0 0 0 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 4 of 540

  • 2019* 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032

    (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)

    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    163 0207.45.00 - - Other, frozen 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0164 - Of geese:165 0207.51.00 - - Not cut in pieces, fresh or chilled EL EL EL EL EL EL EL EL EL EL EL EL EL EL EL166 0207.52.00 - - Not cut in pieces, frozen EL EL EL EL EL EL EL EL EL EL EL EL EL EL EL167 0207.53.00 - - Fatty livers, fresh or chilled 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0168 0207.54.00 - - Other, fresh or chilled 15 NT1 10 5 0 0 0 0 0 0 0 0 0 0 0 0169 0207.55.00 - - Other, frozen 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0170 0207.60.00 - Of guinea fowls EL EL EL EL EL EL EL EL EL EL EL EL EL EL EL171172 02.08 Other meat and edible meat offal,

    fresh, chilled or frozen.

    173 0208.10.00 - Of rabbits or hares 10 NT1 7 3 0 0 0 0 0 0 0 0 0 0 0 0174 0208.30.00 - Of primates 10 NT1 7 3 0 0 0 0 0 0 0 0 0 0 0 0175 0208.40 - Of whales, dolphins and porpoises

    (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ); of seals, sea lions and walruses (mammals of the suborder Pinnipedia ):

    176 0208.40.10 - - Of whales, dolphins and porpoises (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia )

    10 NT1 7 3 0 0 0 0 0 0 0 0 0 0 0 0

    177 0208.40.90 - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 0178 0208.50.00 - Of reptiles (including snakes and

    turtles)10 NT1 7 3 0 0 0 0 0 0 0 0 0 0 0 0

    179 0208.60.00 - Of camels and other camelids (Camelidae )

    5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 0

    180 0208.90 - Other:181 0208.90.10 - - Frogs' legs 10 NT1 7 3 0 0 0 0 0 0 0 0 0 0 0 0182 0208.90.90 - - Other 5 NT1 3 2 0 0 0 0 0 0 0 0 0 0 0 0183184 02.09

    Pig fat, free of lean meat, and poultry

    fat, not rendered or otherwise

    extracted, fresh, chilled, frozen,

    salted, in brine, dried or smoked.

    185 0209.10.00 - Of pigs 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0186 0209.90.00 - Other 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0187188 02.10

    Meat and edible meat offal, salted, in

    brine, dried or smoked; edible flours

    and meals of meat or meat offal.

    189 - Meat of swine:190 0210.11.00 - - Hams, shoulders and cuts thereof,

    with bone in10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0

    191 0210.12.00 - - Bellies (streaky) and cuts thereof 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0192 0210.19 - - Other:193 0210.19.30 - - - Bacon or boneless hams 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 5 of 540

  • 2019* 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032

    (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)

    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    194 0210.19.90 - - - Other 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0195 0210.20.00 - Meat of bovine animals 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0196 - Other, including edible flours and

    meals of meat or meat offal:197 0210.91.00 - - Of primates 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0198 0210.92 - - Of whales, dolphins and porpoises

    (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ); of seals, sea lions and walruses (mammals of the suborder Pinnipedia ):

    199 0210.92.10 - - - Of whales, dolphins and porpoises (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    200 0210.92.90 - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0201 0210.93.00 - - Of reptiles (including snakes and

    turtles)20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    202 0210.99 - - Other:203 0210.99.10 - - - Freeze dried chicken dice 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0204 0210.99.20 - - - Dried pork skin 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0205 0210.99.90 - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0206207 Chapter 3 - Fish and crustaceans,

    molluscs and other aquatic

    invertebrates

    208209 03.01 Live fish.210 - Ornamental fish:211 0301.11 - - Freshwater:212 0301.11.10 - - - Fry 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0213 - - - Other:214 0301.11.91 - - - - Koi carp (Cyprinus carpio ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0215 0301.11.92 - - - - Goldfish (Carassius auratus) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0216 0301.11.93 - - - - Siamese fighting fish (Beta

    splendens )20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    217 0301.11.94 - - - - Oscars (Astonotus ocellatus) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0218 0301.11.95 - - - - Arowanas (Scleropages formosus ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    219 0301.11.99 - - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0220 0301.19 - - Other:221 0301.19.10 - - - Fry 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0222 0301.19.90 - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0223 - Other live fish:224 0301.91.00 - - Trout (Salmo trutta, Oncorhynchus

    mykiss, Oncorhynchus clarki,

    Oncorhynchus aguabonita,

    Oncorhynchus gilae, Oncorhynchus

    apache and Oncorhynchus

    chrysogaster)

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 6 of 540

  • 2019* 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032

    (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)

    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    225 0301.92.00 - - Eels (Anguilla spp.) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0226 0301.93 - - Carp (Cyprinus carpio, Carassius

    carassius, Ctenopharyngodon idellus,

    Hypophthalmichthys spp., Cirrhinus

    spp., Mylopharyngodon piceus ):

    227 0301.93.10 - - - Breeding, other than fry 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0228 0301.93.90 - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0229 0301.94.00 - - Atlantic and Pacific bluefin tunas

    (Thunnus thynnus, Thunnus orientalis )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    230 0301.95.00 - - Southern bluefin tunas (Thunnus maccoyii )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    231 0301.99 - - Other:232 - - - Milkfish or lapu lapu fry:233 0301.99.11 - - - - Breeding 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0234 0301.99.19 - - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0235 - - - Other fish fry:236 0301.99.21 - - - - Breeding 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0237 0301.99.29 - - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0238 - - - Other marine fish:239 0301.99.31 - - - - Milkfish, breeding 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0240 0301.99.39 - - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0241 0301.99.40 - - - Other, freshwater fish 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0242243 03.02 Fish, fresh or chilled, excluding fish

    fillets and other fish meat of heading

    03.04.

    244 - Salmonidae, excluding livers and roes:

    245 0302.11.00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,

    Oncorhynchus aguabonita,

    Oncorhynchus gilae, Oncorhynchus

    apache and Oncorhynchus

    chrysogaster )

    10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0

    246 0302.13.00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,

    Oncorhynchus keta, Oncorhynchus

    tschawytscha, Oncorhynchus kisutch,

    Oncorhynchus masou and

    Oncorhynchus rhodurus )

    10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0

    247 0302.14.00 - - Atlantic salmon (Salmo salar ) and Danube salmon (Hucho hucho )

    10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0

    248 0302.19.00 - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0249 - Flat fish (Pleuronectidae, Bothidae,

    Cynoglossidae, Soleidae,

    Scophthalmidae and Citharidae ), excluding livers and roes:

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 7 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    250 0302.21.00 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus

    hippoglossus, Hippoglossus stenolepis )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    251 0302.22.00 - - Plaice (Pleuronectes platessa ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0252 0302.23.00 - - Sole (Solea spp. ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0253 0302.24.00 - -Turbots (Psetta maxima ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0254 0302.29.00 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0255 - Tunas (of the genus Thunnus ),

    skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis ), excluding livers and roes:

    256 0302.31.00 - - Albacore or longfinned tunas (Thunnus alalunga )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    257 0302.32.00 - - Yellowfin tunas (Thunnus albacares ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    258 0302.33.00 - - Skipjack or stripe-bellied bonito 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0259 0302.34.00 - - Bigeye tunas (Thunnus obesus ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0260 0302.35.00 - - Atlantic and Pacific bluefin tunas

    (Thunnus thynnus, Thunnus orientalis )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    261 0302.36.00 - - Southern bluefin tunas (Thunnus maccoyii )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    262 0302.39.00 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0263 - Herrings (Clupea harengus, Clupea

    pallasii ), anchovies (Engraulis spp. ), sardines (Sardina pilchardus, Sardinops spp. ), sardinella (Sardinella spp. ), brisling or sprats (Sprattus sprattus ), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus ), jack and horse mackerel (Trachurus spp. ), cobia (Rachycentron canadum ) and swordfish (Xiphias gladius ), excluding livers and roes:

    264 0302.41.00 - - Herrings (Clupea harengus, Clupea pallasii )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    265 0302.42.00 - - Anchovies (Engraulis spp. ) 12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0266 0302.43.00 - - Sardines (Sardina pilchardus,

    Sardinops spp. ), sardinella (Sardinella spp. ), brisling or sprats (Sprattus sprattus )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    267 0302.44.00 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber

    japonicus )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    268 0302.45.00 - - Jack and horse mackerel (Trachurus spp. )

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    269 0302.46.00 - - Cobia (Rachycentron canadum ) 12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0270 0302.47.00 - - Swordfish (Xiphias gladius ) 12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 8 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    271 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae,

    Melanonidae, Merlucciidae, Moridae and

    Muraenolepididae , excluding livers and roes:

    272 0302.51.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    273 0302.52.00 - - Haddock (Melanogrammus aeglefinus )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    274 0302.53.00 - - Coalfish (Pollachius virens ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0275 0302.54.00 - - Hake (Merluccius spp., Urophycis

    spp. )12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    276 0302.55.00 - - Alaska Pollack (Theragra chalcogramma )

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    277 0302.56.00 - - Blue whitings (Micromesistius poutassou, Micromesistius australis )

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    278 0302.59.00 - - Other 12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0279 - Tilapias (Oreochromis spp. ), catfish

    (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. ), carp (Cyprinus carpio, Carassius carassius,

    Ctenopharyngodon idellus,

    Hypophthalmichthys spp., Cirrhinus

    spp., Mylopharyngodon piceus ), eels (Anguilla spp. ), Nile perch (Lates niloticus ) and snakeheads (Channa spp. ), excluding livers and roes:

    280 0302.71.00 - - Tilapias (Oreochromis spp. ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0281 0302.72 - - Catfish (Pangasius spp., Silurus spp.,

    Clarias spp., Ictalurus spp. ):282 0302.72.10 - - - Yellowtail catfish (Pangasius

    pangasius )20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    283 0302.72.90 - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0284 0302.73

    - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus,

    Hypophthalmichthys spp., Cirrhinus

    spp., Mylopharyngodon piceus):

    285 0302.73.10 - - - Mrigal (Cirrhinus cirrhosus ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0286 0302.73.90 - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0287 0302.74.00 - - Eels (Anguilla spp. ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0288 0302.79.00 - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0289 - Other fish, excluding livers and roes:

    290 0302.81.00 - - Dogfish and other sharks 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0291 0302.82.00 - - Rays and skates (Rajidae ) 12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0292 0302.83.00 - - Toothfish (Dissostichus spp. ) 12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0293 0302.84.00 - - Seabass (Dicentrarchus spp. ) 12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 9 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    294 0302.85.00 - - Seabream (Sparidae ) 12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0295 - - Other:296 - - - Marine fish:297 0302.89.12 - - - - Longfin mojarra (Pentaprion

    longimanus )12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    298 0302.89.13 - - - - Bluntnose lizardfish (Trachinocephalus myops )

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    299 0302.89.14 - - - - Savalai hairtails (Lepturacanthus savala ), Belanger’s croakers (Johnius belangerii ), Reeve’s croakers (Chrysochir aureus ) and bigeye croakers (Pennahia anea )

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    300 0302.89.15 - - - - Indian mackerel (Rastrelliger kanagurta ) and island mackerel (Rastrelliger faughni )

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    301 0302.89.16 - - - - Torpedo scads (Megalaspis cordyla ), spotted sicklefish (Drepane punctata ) and great barracudas (Sphyraena barracuda )

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    302 0302.89.17 - - - - Silver pomfrets (Pampus argenteus ) and black pomfrets (Parastromatus niger )

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    303 0302.89.18 - - - - Mangrove red snappers (Lutjanus argentimaculatus )

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    304 0302.89.19 - - - - Other 12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0305 - - - Other:306 0302.89.22 - - - - Rohu (Labeo rohita ), catla (Catla

    catla ) and swamp barb (Puntius chola )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    307 0302.89.24 - - - - Snakeskin gourami (Trichogaster pectoralis )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    308 0302.89.26 - - - - Indian threadfins (Polynemus indicus ) and silver grunts (pomadasys argenteus )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    309 0302.89.27 - - - - Hilsa shad (Tenualosa ilisha ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0310 0302.89.28 - - - - Wallago (Wallago attu ) and giant

    river-catfish (Sperata seenghala )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    311 0302.89.29 - - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0312 0302.90.00 - Livers and roes 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0313314 03.03

    Fish, frozen, excluding fish fillets and

    other fish meat of heading 03.04.

    315 - Salmonidae, excluding livers and roes:

    316 0303.11.00 - - Sockeye salmon (red salmon) (Oncorhynchus nerka )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 10 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    317 0303.12.00 - - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta,

    Oncorhynchus tschawytscha,

    Oncorhynchus kisutch, Oncorhynchus

    masou and Oncorhynchus rhodurus )

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    318 0303.13.00 - - Atlantic salmon (Salmo salar ) and Danube salmon (Hucho hucho )

    10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0

    319 0303.14.00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,

    Oncorhynchus aguabonita,

    Oncorhynchus gilae, Oncorhynchus

    apache and Oncorhynchus chrysogaster )

    10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0

    320 0303.19.00 - - Other 19 NT2 15 15 11 11 8 8 4 4 0 0 0 0 0 0321 - Tilapias (Oreochromis spp. ), catfish

    (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. ), carp (Cyprinus carpio, Carassius carassius,

    Ctenopharyngodon idellus,

    Hypophthalmichthys spp., Cirrhinus

    spp., Mylopharyngodon piceus ), eels (Anguilla spp. ), Nile perch (Lates niloticus ) and snakeheads (Channa spp. ), excluding livers and roes

    322 0303.23.00 - - Tilapias (Oreochromis spp. ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0323 0303.24.00 - - Catfish (Pangasius spp., Silurus spp.,

    Clarias spp., Ictalurus spp. )20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    324 0303.25.00 - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus,

    Hypophthalmichthys spp., Cirrhinus

    spp., Mylopharyngodon piceus)

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    325 0303.26.00 - - Eels (Anguilla spp. ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0326 0303.29.00 - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0327 - Flat fish (Pleuronectidae, Bothidae,

    Cynoglossidae, Soleidae,

    Scophthalmidae and Citharidae ), excluding livers and roes:

    328 0303.31.00 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus

    hippoglossus, Hippoglossus stenolepis )

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    329 0303.32.00 - - Plaice (Pleuronectes platessa ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0330 0303.33.00 - - Sole (Solea spp. ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0331 0303.34.00 - - Turbots (Psetta maxima ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0332 0303.39.00 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 11 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    333 - Tunas (of the genus Thunnus ), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis ), excluding livers and roes:

    334 0303.41.00 - - Albacore or longfinned tunas (Thunnus alalunga )

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    335 0303.42.00 - - Yellowfin tunas (Thunnus albacares ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    336 0303.43.00 - - Skipjack or stripe-bellied bonito 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0337 0303.44.00 - - Bigeye tunas (Thunnus obesus ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0338 0303.45.00 - - Atlantic and Pacific bluefin tunas

    (Thunnus thynnus, Thunnus orientalis )

    14 NT2 11 11 8 8 6 6 3 3 0 0 0 0 0 0

    339 0303.46.00 - - Southern bluefin tunas (Thunnus maccoyii )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    340 0303.49.00 - - Other 15 HSL 15 15 15 15 15 15 15 15 15 15 15 15 15 15341 - Herrings (Clupea harengus, Clupea

    pallasii ), sardines (Sardina pilchardus, Sardinops spp. ), sardinella (Sardinella spp. ), brisling or sprats (Sprattus sprattus ), mackerel (Scomber scombrus, Scomber australasicus,

    Scomber japonicus ), jack and horse mackerel (Trachurus spp. ), cobia (Rachycentron canadum ) and swordfish (Xiphias gladius ), excluding livers and roes:

    342 0303.51.00 - - Herrings (Clupea harengus, Clupea pallasii )

    10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0

    343 0303.53.00 - - Sardines (Sardina pilchardus, Sardinops spp. ), sardinella (Sardinella spp. ), brisling or sprats (Sprattus sprattus )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    344 0303.54.00 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber

    japonicus )

    13 NT2 10 10 8 8 5 5 3 3 0 0 0 0 0 0

    345 0303.55.00 - - Jack and horse mackerel (Trachurus spp. )

    10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5

    346 0303.56.00 - - Cobia (Rachycentron canadum ) 10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5347 0303.57.00 - - Swordfish (Xiphias gladius ) 10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5348 - Fish of the families Bregmacerotidae,

    Euclichthyidae, Gadidae, Macrouridae,

    Melanonidae, Merlucciidae, Moridae and Muraenolepididae , excluding livers and roes:

    349 0303.63.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus )

    14 NT2 11 11 8 8 6 6 3 3 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 12 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    350 0303.64.00 - - Haddock (Melanogrammus aeglefinus )

    14 NT2 11 11 8 8 6 6 3 3 0 0 0 0 0 0

    351 0303.65.00 - - Coalfish (Pollachius virens ) 14 NT2 11 11 8 8 6 6 3 3 0 0 0 0 0 0352 0303.66.00 - - Hake (Merluccius spp., Urophycis

    spp. )12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    353 0303.67.00 - - Alaska Pollack (Theragra chalcogramma )

    10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5

    354 0303.68.00 - - Blue whitings (Micromesistius poutassou, Micromesistius australis )

    10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5

    355 0303.69.00 - - Other 10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5356 - Other fish, excluding livers and roes:

    357 0303.81.00 - - Dogfish and other sharks 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0358 0303.82.00 - - Rays and skates (Rajidae ) 10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5359 0303.83.00 - - Toothfish (Dissostichus spp. ) 10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5360 0303.84.00 - - Seabass (Dicentrarchus spp. ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0361 0303.89 - - Other:362 - - - Marine fish:363 0303.89.12 - - - - Longfin mojarra (Pentaprion

    longimanus )10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5

    364 0303.89.13 - - - - Bluntnose lizardfish (Trachinocephalus myops )

    10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5

    365 0303.89.14 - - - - Savalai hairtails (Lepturacanthus savala ), Belanger’s croakers (Johnius belangerii ), Reeve’s croakers (Chrysochir aureus ) and bigeye croakers (Pennahia anea )

    10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5

    366 0303.89.15 - - - - Indian mackerel (Rastrelliger kanagurta ) and island mackerel (Rastrelliger faughni )

    10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5

    367 0303.89.16 - - - - Torpedo scads (Megalaspis cordyla ), spotted sicklefish (Drepane punctata ) and great barracudas (Sphyraena barracuda )

    10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5

    368 0303.89.17 - - - - Silver pomfrets (Pampus argenteus ) and black pomfrets (Parastromatus niger )

    10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5

    369 0303.89.18 - - - - Mangrove red snappers (Lutjanus argentimaculatus )

    10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5

    370 0303.89.19 - - - - Other 10 SL 10 10 10 10 10 10 10 10 10 10 10 5 5 5371 - - - Other:372 0303.89.22 - - - - Rohu (Labeo rohita ), catla (Catla

    catla ) and swamp barb (Puntius chola )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    373 0303.89.24 - - - - Snakeskin gourami (Trichogaster pectoralis )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    374 0303.89.26 - - - - Indian threadfins (Polynemus indicus ) and silver grunts (pomadasys argenteus )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 13 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    375 0303.89.27 - - - - Hilsa shad (Tenualosa ilisha ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0376 0303.89.28 - - - - Wallago (Wallago attu ) and giant

    river-catfish (Sperata seenghala )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    377 0303.89.29 - - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0378 0303.90 - Livers and roes:379 0303.90.10 - - Livers 12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0380 0303.90.20 - - Roes 12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0381382 03.04 Fish fillets and other fish meat

    (whether or not minced), fresh, chilled

    or frozen.

    383 - Fresh or chilled fillets of tilapias (Oreochromis spp. ), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus

    spp. ), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus,

    Hypophthalmichthys spp., Cirrhinus

    spp., Mylopharyngodon piceus ), eels (Anguilla spp. ), Nile perch (Lates niloticus ) and snakeheads (Channa spp. ):

    384 0304.31.00 - - Tilapias (Oreochromis spp. ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0385 0304.32.00 - - Catfish (Pangasius spp., Silurus spp.,

    Clarias spp., Ictalurus spp. )15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    386 0304.33.00 - - Nile Perch (Lates niloticus ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0387 0304.39.00 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0388 - Fresh or chilled fillets of other fish:389 0304.41.00 - - Pacific salmon (Oncorhynchus nerka,

    Oncorhynchus gorbuscha,

    Oncorhynchus keta, Oncorhynchus

    tschawytscha, Oncorhynchus kisutch,

    Oncorhynchus masou and

    Oncorhynchus rhodurus ), Atlantic salmon (Salmo salar ) and Danube salmon (Hucho hucho )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    390 0304.42.00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,

    Oncorhynchus aguabonita,

    Oncorhynchus gilae, Oncorhynchus

    apache and Oncorhynchus

    chrysogaster )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    391 0304.43.00 - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,

    Scophthalmidae and Citharidae )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 14 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    392 0304.44.00 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae,

    Melanonidae, Merlucciidae, Moridae and

    Muraenolepididae

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    393 0304.45.00 - - Swordfish (Xiphias gladius ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0394 0304.46.00 - - Toothfish (Dissostichus spp. ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0395 0304.49.00 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0396 - Other, fresh or chilled:397 0304.51.00 - - Tilapias (Oreochromis spp. ), catfish

    (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. ), carp (Cyprinus carpio, Carassius carassius,

    Ctenopharyngodon idellus,

    Hypophthalmichthys spp., Cirrhinus

    spp., Mylopharyngodon piceus ), eels (Anguilla spp. ), Nile perch (Lates niloticus ) and snakeheads (Channa spp. )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    398 0304.52.00 - - Salmonidae 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0399 0304.53.00 - - Fish of the families Bregmacerotidae,

    Euclichthyidae, Gadidae, Macrouridae,

    Melanonidae, Merlucciidae, Moridae and

    Muraenolepididae

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    400 0304.54.00 - - Swordfish (Xiphias gladius ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0401 0304.55.00 - - Toothfish (Dissostichus spp. ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0402 0304.59.00 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0403 - Frozen fillets of tilapias (Oreochromis

    spp. ), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. ), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus,

    Hypophthalmichthys spp., Cirrhinus

    spp., Mylopharyngodon piceus ), eels (Anguilla spp. ), Nile perch (Lates niloticus ) and snakeheads (Channa spp. ):

    404 0304.61.00 - - Tilapias (Oreochromis spp. ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0405 0304.62.00 - - Catfish (Pangasius spp., Silurus spp.,

    Clarias spp., Ictalurus spp. )15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    406 0304.63.00 - - Nile Perch (Lates niloticus ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0407 0304.69.00 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0408 - Frozen fillets of fish of the families

    Bregmacerotidae, Euclichthyidae,

    Gadidae, Macrouridae, Melanonidae,

    Merlucciidae, Moridae and

    Muraenolepididae :

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 15 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    409 0304.71.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    410 0304.72.00 - - Haddock (Melanogrammus aeglefinus )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    411 0304.73.00 - - Coalfish (Pollachius virens ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0412 0304.74.00 - - Hake (Merluccius spp., Urophycis

    spp. )15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    413 0304.75.00 - - Alaska Pollack (Theragra chalcogramma )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    414 0304.79.00 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0415 - Frozen fillets of other fish:416 0304.81.00 - - Pacific salmon (Oncorhynchus nerka,

    Oncorhynchus gorbuscha,

    Oncorhynchus keta, Oncorhynchus

    tschawytscha, Oncorhynchus kisutch,

    Oncorhynchus masou and

    Oncorhynchus rhodurus ), Atlantic salmon (Salmo salar ) and Danube salmon (Hucho hucho )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    417 0304.82.00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,

    Oncorhynchus aguabonita,

    Oncorhynchus gilae, Oncorhynchus

    apache and Oncorhynchus

    chrysogaster )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    418 0304.83.00 - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,

    Scophthalmidae and Citharidae )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    419 0304.84.00 - - Swordfish (Xiphias gladius ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0420 0304.85.00 - - Toothfish (Dissostichus spp. ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0421 0304.86.00 - - Herrings (Clupea harengus, Clupea

    pallasii )15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    422 0304.87.00 - - Tunas (of the genus Thunnus ), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    423 0304.89.00 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0424 - Other, frozen:425 0304.91.00 - - Swordfish (Xiphias gladius ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0426 0304.92.00 - - Toothfish (Dissostichus spp. ) 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0427 0304.93.00 - - Tilapias (Oreochromis spp. ), catfish

    (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. ), carp (Cyprinus carpio, Carassius Carassius,

    Ctenopharyngodon idellus,

    Hypophthalmichthys spp., Cirrhinus

    spp., Mylopharyngodon piceus ), eels (Anguilla spp. ), Nile perch (Lates niloticus ) and snakeheads (Channa spp. )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 16 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    428 0304.94.00 - - Alaska Pollack (Theragra chalcogramma )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    429 0304.95.00 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae,

    Melanonidae, Merlucciidae, Moridae and

    Muraenolepididae , other than Alaska Pollack (Theragra chalcogramma )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    430 0304.99.00 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0431432 03.05

    Fish, dried, salted or in brine; smoked

    fish, whether or not cooked before or

    during the smoking process; flours,

    meals and pellets of fish, fit for

    human consumption.

    433 0305.10.00 - Flours, meals and pellets of fish, fit for human consumption

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    434 0305.20 - Livers and roes of fish, dried, smoked, salted or in brine:

    435 0305.20.10 - - Of freshwater fish, dried, salted or in brine

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    436 0305.20.90 - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0437 - Fish fillets, dried, salted or in brine, but

    not smoked:438 0305.31.00 - - Tilapias (Oreochromis spp. ), catfish

    (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. ), carp (Cyprinus carpio, Carassius carassius,

    Ctenopharyngodon idellus,

    Hypophthalmichthys spp., Cirrhinus

    spp., Mylopharyngodon piceus ), eels (Anguilla spp. ), Nile perch (Lates niloticus ) and snakeheads (Channa spp. )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    439 0305.32.00 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae,

    Melanonidae, Merlucciidae, Moridae and

    Muraenolepididae

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    440 0305.39 - - Other:441 0305.39.10 - - - Freshwater garfish (Xenentodon

    cancila ), yellowstriped goatfish (Upeneus vittatus ) and long-rakered trevally (Ulua mentalis )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    442 0305.39.20 - - - Savalai hairtails (Lepturacanthus savala ), Belanger’s croakers (Johnius belangerii ), Reeve’s croakers (Chrysochir aureus ) and bigeye croakers (Pennahia anea )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 17 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    443 0305.39.90 - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0444 - Smoked fish, including fillets, other

    than edible fish offal:445 0305.41.00 - - Pacific salmon (Oncorhynchus nerka,

    Oncorhynchus gorbuscha,

    Oncorhynchus keta, Oncorhynchus

    tschawytscha, Oncorhynchus kisutch,

    Oncorhynchus masou and

    Oncorhynchus rhodurus ), Atlantic salmon (Salmo salar ) and Danube salmon (Hucho hucho )

    15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0

    446 0305.42.00 - - Herrings (Clupea harengus, Clupea pallasii )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    447 0305.43.00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,

    Oncorhynchus aguabonita,

    Oncorhynchus gilae, Oncorhynchus

    apache and Oncorhynchus

    chrysogaster )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    448 0305.44.00 - - Tilapias (Oreochromis spp. ), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. ), carp (Cyprinus carpio, Carassius carassius,

    Ctenopharyngodon idellus,

    Hypophthalmichthys spp., Cirrhinus

    spp., Mylopharyngodon piceus ), eels (Anguilla spp. ), Nile perch (Lates niloticus ) and snakeheads (Channa spp. )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    449 0305.49.00 - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0450 - Dried fish, other than edible fish offal,

    whether or not salted but not smoked:

    451 0305.51.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    452 0305.59 - - Other:453 0305.59.20 - - - Marine fish 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0454 0305.59.90 - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0455 - Fish, salted but not dried or smoked

    and fish in brine, other than edible fish offal:

    456 0305.61.00 - - Herrings (Clupea harengus, Clupea pallasii )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    457 0305.62.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    458 0305.63.00 - - Anchovies (Engraulis spp. ) 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 18 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    459 0305.64.00 - - Tilapias (Oreochromis spp. ), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. ), carp (Cyprinus carpio, Carassius carassius,

    Ctenopharyngodon idellus,

    Hypophthalmichthys spp., Cirrhinus

    spp., Mylopharyngodon piceus ), eels (Anguilla spp. ), Nile perch (Lates niloticus ) and snakeheads (Channa spp. )

    20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0

    460 0305.69 - - Other:461 0305.69.10 - - - Marine fish 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0462 0305.69.90 - - - Other 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0463 - Fish fins, heads, tails, maws and other

    edible fish offal:464 0305.71.00 - - Shark fins 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0465 0305.72 - - Fish heads, tails and maws:466 0305.72.10 - - - Fish maws 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0467 0305.72.90 - - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0468 0305.79.00 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0469470 03.06 Crustaceans, whether in shell or not,

    live, fresh, chilled, frozen, dried,

    salted or in brine; smoked

    crustaceans, whether in shell or not,

    whether or not cooked before or

    during the smoking process;

    crustaceans, in shell, cooked by

    steaming or by boiling in water,

    whether or not chilled, frozen, dried,

    salted or in brine; flours, meals and

    pellets of crustaceans, fit for human

    consumption.

    471 - Frozen:472 0306.11.00 - - Rock lobster and other sea crawfish

    (Palinurus spp., Panulirus spp., Jasus spp. )

    EL EL EL EL EL EL EL EL EL EL EL EL EL EL EL

    473 0306.12.00 - - Lobsters (Homarus spp. ) 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0474 0306.14 - - Crabs:475 0306.14.10 - - - Soft shell crabs 3 NT2 2 2 2 2 1 1 1 1 0 0 0 0 0 0476 0306.14.90 - - - Other 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0477 0306.15.00 - - Norway lobsters (Nephrops

    norvegicus )10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0

    478 0306.16.00 - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon )

    3 NT2 2 2 2 2 1 1 1 1 0 0 0 0 0 0

    479 0306.17 - - Other shrimps and prawns:480 0306.17.10 - - - Giant tiger prawns (Penaeus

    monodon)

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 19 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    481 0306.17.20 - - - Whiteleg shrimps (Liptopenaeus vannamei)

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    482 0306.17.30 - - - Giant river prawns (Macrobrachium rosenbergii )

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    483 0306.17.90 - - - Other 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0484 0306.19.00 - - Other, including flours, meals and

    pellets of crustaceans, fit for human consumption

    0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0

    485 - Not frozen:486 0306.21 - - Rock lobster and other sea crawfish

    (Palinurus spp., Panulirus spp., Jasus spp. ):

    487 0306.21.10 - - - Breeding 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0488 0306.21.20 - - - Other, live 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0489 0306.21.30 - - - Fresh or chilled 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0490 - - - Other:491 0306.21.91 - - - - In airtight containers 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0492 0306.21.99 - - - - Other 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0493 0306.22 - - Lobsters (Homarus spp. ):494 0306.22.10 - - - Breeding 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0495 0306.22.20 - - - Other, live 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0496 0306.22.30 - - - Fresh or chilled 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0497 - - - Other:498 0306.22.91 - - - - In airtight containers 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0499 0306.22.99 - - - - Other 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0500 0306.24 - - Crabs:501 0306.24.10 - - - Live 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0502 0306.24.20 - - - Fresh or chilled 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0503 - - - Other:504 0306.24.91 - - - - In airtight containers 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0505 0306.24.99 - - - - Other 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0506 0306.25.00 - - Norway lobsters (Nephrops

    norvegicus )10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0

    507 0306.26 - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon ):

    508 0306.26.10 - - - Breeding 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0509 0306.26.20 - - - Other, live 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0510 0306.26.30 - - - Fresh or chilled 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0511 - - - Dried:512 0306.26.41 - - - - In airtight containers 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0513 0306.26.49 - - - - Other 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0514 - - - Other:515 0306.26.91 - - - - In airtight containers 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0516 0306.26.99 - - - - Other 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0517 0306.27 - - Other shrimps and prawns:518 - - - Breeding:519 0306.27.11 - - - - Giant tiger prawns (Penaeus

    monodon)

    0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0

    520 0306.27.12 - - - - Whiteleg shrimps (Litopenaeus vannamei )

    0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 20 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    521 0306.27.19 - - - - Other 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0522 - - - Other, live:523 0306.27.21 - - - - Giant tiger prawns (Penaeus

    monodon)

    10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0

    524 0306.27.22 - - - - Whiteleg shrimps (Litopenaeus vannamei)

    10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0

    525 0306.27.29 - - - - Other 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0526 - - - Fresh or chilled:527 0306.27.31 - - - - Giant tiger prawns (Penaeus

    monodon)

    10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0

    528 0306.27.32 - - - - Whiteleg shrimps (Litopenaeus vannamei)

    12 NT2 10 10 7 7 5 5 2 2 0 0 0 0 0 0

    529 0306.27.39 - - - - Other 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0530 - - - Dried:531 0306.27.41 - - - - In airtight containers 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0532 0306.27.49 - - - - Other 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0533 - - - Other:534 0306.27.91 - - - - In airtight containers 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0535 0306.27.99 - - - - Other 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0536 0306.29 - - Other, including flours, meals and

    pellets of crustaceans, fit for human consumption:

    537 0306.29.10 - - - Live 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0538 0306.29.20 - - - Fresh or chilled 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0539 0306.29.30 - - - Flours, meals and pellets 20 NT2 16 16 12 12 8 8 4 4 0 0 0 0 0 0540 - - - Other:541 0306.29.91 - - - - In airtight containers 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0542 0306.29.99 - - - - Other 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0543544 03.07

    Molluscs, whether in shell or not, live,

    fresh, chilled, frozen, dried, salted or

    in brine; smoked molluscs, whether in

    shell or not, whether or not cooked

    before or during the smoking

    process; flours, meals and pellets of

    molluscs, fit for human consumption.

    545 - Oysters:546 0307.11 - - Live, fresh or chilled:547 0307.11.10 - - - Live 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0548 0307.11.20 - - - Fresh or chilled 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0549 0307.19 - - Other:550 0307.19.10 - - - Frozen 3 NT2 2 2 2 2 1 1 1 1 0 0 0 0 0 0551 0307.19.20 - - - Dried, salted or in brine 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0552 0307.19.30 - - - Smoked 25 NT2 20 20 15 15 10 10 5 5 0 0 0 0 0 0553 - Scallops, including queen scallops, of

    the genera Pecten, Chlamys or Placopecten :

    554 0307.21 - - Live, fresh or chilled:

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 21 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    555 0307.21.10 - - - Live 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0556 0307.21.20 - - - Fresh or chilled 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0557 0307.29 - - Other:558 0307.29.10 - - - Frozen 3 NT2 2 2 2 2 1 1 1 1 0 0 0 0 0 0559 0307.29.20 - - - Dried, salted or in brine; smoked 10 NT1 7 3 0 0 0 0 0 0 0 0 0 0 0 0560 - Mussels (Mytilus spp., Perna spp. ):

    561 0307.31 - - Live, fresh or chilled:562 0307.31.10 - - - Live 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0563 0307.31.20 - - - Fresh or chilled 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0564 0307.39 - - Other:565 0307.39.10 - - - Frozen 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0566 0307.39.20 - - - Dried, salted or in brine; smoked 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0567 - Cuttle fish (Sepia officinalis, Rossia

    macrosoma, Sepiola spp. ) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp. ):

    568 0307.41 - - Live, fresh or chilled:569 0307.41.10 - - - Live 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0570 0307.41.20 - - - Fresh or chilled 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0571 0307.49 - - Other:572 0307.49.10 - - - Frozen 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0573 0307.49.20 - - - Dried, salted or in brine 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0574 0307.49.30 - - - Smoked 25 NT2 20 20 15 15 10 10 5 5 0 0 0 0 0 0575 - Octopus (Octopus spp. ):576 0307.51 - - Live, fresh or chilled:577 0307.51.10 - - - Live 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0578 0307.51.20 - - - Fresh or chilled 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0579 0307.59 - - Other:580 0307.59.10 - - - Frozen 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0581 0307.59.20 - - - Dried, salted or in brine 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0582 0307.59.30 - - - Smoked 25 NT2 20 20 15 15 10 10 5 5 0 0 0 0 0 0583 0307.60 - Snails, other than sea snails:584 0307.60.10 - - Live 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0585 0307.60.20 - - Fresh, chilled or frozen 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0586 0307.60.30 - - Dried, salted or in brine; smoked 10 NT1 7 3 0 0 0 0 0 0 0 0 0 0 0 0587 - Clams, cockles and ark shells (families

    Arcidae, Arcticidae, Cardiidae,

    Donacidae, Hiatellidae, Mactridae,

    Mesodesmatidae, Myidae, Semelidae,

    Solecurtidae, Solenidae, Tridacnidae

    and Veneridae ):

    588 0307.71 - - Live, fresh or chilled:589 0307.71.10 - - - Live 3 NT2 2 2 2 2 1 1 1 1 0 0 0 0 0 0590 0307.71.20 - - - Fresh or chilled 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0591 0307.79 - - Other:592 0307.79.10 - - - Frozen 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0593 0307.79.20 - - - Dried, salted or in brine; smoked 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0594 - Abalone (Haliotis spp. ):

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 22 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    595 0307.81 - - Live, fresh or chilled:596 0307.81.10 - - - Live 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0597 0307.81.20 - - - Fresh or chilled 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0598 0307.89 - - Other:599 0307.89.10 - - - Frozen 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0600 0307.89.20 - - - Dried, salted or in brine; smoked 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0601 - Other, including flours, meals and

    pellets, fit for human consumption:602 0307.91 - - Live, fresh or chilled:603 0307.91.10 - - - Live 3 NT2 2 2 2 2 1 1 1 1 0 0 0 0 0 0604 0307.91.20 - - - Fresh or chilled 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0605 0307.99 - - Other:606 0307.99.10 - - - Frozen 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0607 0307.99.20 - - - Dried, salted or in brine; smoked 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0608 0307.99.90 - - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0609610 03.08

    Aquatic invertebrates other than

    crustaceans and molluscs, live, fresh,

    chilled, frozen, dried, salted or in

    brine; smoked aquatic invertebrates

    other than crustaceans and molluscs,

    whether or not cooked before or

    during the smoking process; flours,

    meals and pellets of aquatic

    invertebrates other than crustaceans

    and molluscs, fit for human

    consumption.

    611 - Sea cucumbers (Stichopus japonicus, Holothurioidea ):

    612 0308.11 - - Live, fresh or chilled:613 0308.11.10 - - - Live 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0614 0308.11.20 - - - Fresh or chilled 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0615 0308.19 - - Other:616 0308.19.10 - - - Frozen 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0617 0308.19.20 - - - Dried, salted or in brine 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0618 0308.19.30 - - - Smoked 25 NT2 20 20 15 15 10 10 5 5 0 0 0 0 0 0619 - Sea urchins (Strongylocentrotus spp.,

    Paracentrotus lividus, Loxechinus albus,

    Echichinus esculentus ):

    620 0308.21 - - Live, fresh or chilled:621 0308.21.10 - - - Live 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0622 0308.21.20 - - - Fresh or chilled 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0623 0308.29 - - Other:624 0308.29.10 - - - Frozen 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0625 0308.29.20 - - - Dried, salted or in brine 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0626 0308.29.30 - - - Smoked 25 NT2 20 20 15 15 10 10 5 5 0 0 0 0 0 0627 0308.30 - Jellyfish (Rhopilema spp. ):628 0308.30.10 - - Live 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 23 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    629 0308.30.20 - - Fresh or chilled 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0630 0308.30.30 - - Frozen 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0631 0308.30.40 - - Dried, salted or in brine 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0632 0308.30.50 - - Smoked 25 NT2 20 20 15 15 10 10 5 5 0 0 0 0 0 0633 0308.90 - Other:634 0308.90.10 - - Live 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0635 0308.90.20 - - Fresh or chilled 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0636 0308.90.30 - - Frozen 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0637 0308.90.40 - - Dried, salted or in brine 10 NT2 8 8 6 6 4 4 2 2 0 0 0 0 0 0638 0308.90.50 - - Smoked 25 NT2 20 20 15 15 10 10 5 5 0 0 0 0 0 0639 0308.90.90 - - Other 0 NT1 0 0 0 0 0 0 0 0 0 0 0 0 0 0640641 Chapter 4 - Dairy produce; birds’

    eggs; natural honey; edible products

    of animal origin, not elsewhere

    specified or included

    642643 04.01 Milk and cream, not concentrated nor

    containing added sugar or other

    sweetening matter.

    644 0401.10 - Of a fat content, by weight, not exceeding 1%:

    645 0401.10.10 - - In liquid form 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0646 0401.10.90 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0647 0401.20 - Of a fat content, by weight, exceeding

    1% but not exceeding 6%:648 0401.20.10 - - In liquid form 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0649 0401.20.90 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0650 0401.40 - Of a fat content, by weight, exceeding 6

    % but not exceeding 10 %:

    651 0401.40.10 - - Milk in liquid form 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0652 0401.40.20 - - Milk in frozen form 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0653 0401.40.90 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0654 0401.50 - Of a fat content, by weight, exceeding

    10 %:655 0401.50.10 - - In liquid form 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0656 0401.50.90 - - Other 15 NT2 12 12 9 9 6 6 3 3 0 0 0 0 0 0657658 04.02 Milk and cream, concentrated or

    containing added sugar or other

    sweetening matter.

    659 0402.10 - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:

    660 - - Not containing added sugar or other sweetening matter:

    661 0402.10.41 - - - In containers of a gross weight of 20 kg or more

    3 NT2 2 2 2 2 1 1 1 1 0 0 0 0 0 0

    662 0402.10.49 - - - Other 3 NT2 2 2 2 2 1 1 1 1 0 0 0 0 0 0

    * The date of entry into force of the Agreement is subject to the provisions of Article 4 (Entry into Force) of Chapter 14 (Final Provisions). Page 24 of 540

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    Annex 2-1 Schedules of Tariff Commitmens

    Part 11:

    Schedule of Viet Nam

    CountHS Code

    (HS 2012)

    Base Rate (%)

    (MFN 1/1/2014)

    AHKFTA

    Category

    AHKFTA Tariff Rate (%)Description of Goods

    663 - - Other:664 0402.10.91 - - - In containers of a gross weight of 20

    kg or more5 NT2 4 4 3 3 2 2 1 1 0 0 0 0 0 0

    665 0402.10.99 - - - Other 5 NT2 4 4 3 3 2 2 1 1 0 0 0 0 0 0666 - In powder, granules or other solid

    forms, of a fat content, by weight, exceeding 1.5%:

    667 0402.21 - - Not containing added sugar or other sweetening matter:

    668 0402.21.20 - - - In containers of a gross weight of 20 kg or more

    3 NT2 2 2 2 2 1 1 1 1 0 0 0 0 0 0

    669 0402.21.90 - - - Other 3 NT2 2 2 2 2 1 1 1 1 0 0 0 0 0 0670 0402.29 - - Other:671 0402.29.20 - - - In containers of a gross weight of 20

    kg or more5 NT2 4 4 3 3 2 2 1 1 0 0 0 0 0 0

    672 0402.29.90 - - - Other 5 NT2 4 4 3 3 2 2 1 1 0 0 0 0 0 0673 - Other:674 0402.91.00 - - Not containin