Appendix C Tariff schedule RCEP for China
Attached to Decree No. 129/2022/ND-CP
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Chapter 52 — Cotton
208 rows
| Commodity code | Description of goods | RCEP rate (%) | |||||
|---|---|---|---|---|---|---|---|
| 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | ||
| Chapter 52 | |||||||
| Cotton | |||||||
| 5201.00.00 | Cotton, not carded or combed | 0 | 0 | 0 | 0 | 0 | 0 |
| 52.02 | Cotton waste (including yarn waste and garnetted stock) | ||||||
| 5202.10.00 | - Yarn waste (including thread waste) | 0 | 0 | 0 | 0 | 0 | 0 |
| - Other: | |||||||
| 5202.91.00 | - - Garnetted stock | 9 | 8 | 7 | 6 | 5 | 4 |
| 5202.99.00 | - - Other | 0 | 0 | 0 | 0 | 0 | 0 |
| 5203.00.00 | Cotton, carded or combed | 0 | 0 | 0 | 0 | 0 | 0 |
| 52.04 | Cotton sewing thread, whether or not put up for retail sale | ||||||
| - Not put up for retail sale: | |||||||
| 5204.11 | - - Containing 85% or more by weight of cotton: | ||||||
| 5204.11.10 | - - - Unbleached | 0 | 0 | 0 | 0 | 0 | 0 |
| 5204.11.90 | - - - Other | 0 | 0 | 0 | 0 | 0 | 0 |
| 5204.19.00 | - - Other | 0 | 0 | 0 | 0 | 0 | 0 |
| 5204.20.00 | - Put up for retail sale | 0 | 0 | 0 | 0 | 0 | 0 |
| 52.05 | Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale | ||||||
| - Single yarn, of uncombed fibres: | |||||||
| 5205.11.00 | - - Measuring 714.29 decitex or more (not exceeding 14 metric number) | 5 | 5 | 5 | 5 | 5 | 5 |
| 5205.12.00 | - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 5 | 5 | 5 | 5 | 5 | 5 |
| 5205.13.00 | - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | 5 | 5 | 5 | 5 | 5 | 5 |
| 5205.14.00 | - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.15.00 | - - Measuring less than 125 decitex (exceeding 80 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| - Single yarn, of combed fibres: | |||||||
| 5205.21.00 | - - Measuring 714.29 decitex or more (not exceeding 14 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.22.00 | - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 4.5 | 4 | 3.5 | 3 | 2.5 | 2 |
| 5205.23.00 | - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.24.00 | - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.26.00 | - - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.27.00 | - - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.28.00 | - - Measuring less than 83.33 decitex (exceeding 120 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| - Multiple (folded) or cabled yarn, of uncombed fibres: | |||||||
| 5205.31.00 | - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.32.00 | - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.33.00 | - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.34.00 | - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.35.00 | - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| - Multiple (folded) or cabled yarn, of combed fibres: | |||||||
| 5205.41.00 | - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.42.00 | - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.43.00 | - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.44.00 | - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.46.00 | - - Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.47.00 | - - Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5205.48.00 | - - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 52.06 | Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale | ||||||
| - Single yarn, of uncombed fibres: | |||||||
| 5206.11.00 | - - Measuring 714.29 decitex or more (not exceeding 14 metric number) | 5 | 5 | 5 | 5 | 5 | 5 |
| 5206.12.00 | - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 5 | 5 | 5 | 5 | 5 | 5 |
| 5206.13.00 | - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | 5 | 5 | 5 | 5 | 5 | 5 |
| 5206.14.00 | - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5206.15.00 | - - Measuring less than 125 decitex (exceeding 80 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| - Single yarn, of combed fibres: | |||||||
| 5206.21.00 | - - Measuring 714.29 decitex or more (not exceeding 14 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5206.22.00 | - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5206.23.00 | - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5206.24.00 | - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5206.25.00 | - - Measuring less than 125 decitex (exceeding 80 metric number) | 0 | 0 | 0 | 0 | 0 | 0 |
| - Multiple (folded) or cabled yarn, of uncombed fibres: | |||||||
| 5206.31.00 | - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5206.32.00 | - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5206.33.00 | - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5206.34.00 | - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5206.35.00 | - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| - Multiple (folded) or cabled yarn, of combed fibres: | |||||||
| 5206.41.00 | - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5206.42.00 | - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5206.43.00 | - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5206.44.00 | - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 5206.45.00 | - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | 0 | 0 | 0 | 0 | 0 | 0 |
| 52.07 | Cotton yarn (other than sewing thread) put up for retail sale | ||||||
| 5207.10.00 | - Containing 85% or more by weight of cotton | 0 | 0 | 0 | 0 | 0 | 0 |
| 5207.90.00 | - Other | 0 | 0 | 0 | 0 | 0 | 0 |
| 52.08 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 | ||||||
| - Unbleached: | |||||||
| 5208.11.00 | - - Plain weave, weighing not more than 100 g/m2 | 12 | 12 | 12 | 12 | 12 | 12 |
| 5208.12.00 | - - Plain weave, weighing more than 100 g/m2 | 12 | 12 | 12 | 12 | 12 | 12 |
| 5208.13.00 | - - 3-thread or 4-thread twill, including cross twill | 0 | 0 | 0 | 0 | 0 | 0 |
| 5208.19.00 | - - Other fabrics | 10.8 | 9.6 | 8.4 | 7.2 | 6 | 4.8 |
| - Bleached: | |||||||
| 5208.21.00 | - - Plain weave, weighing not more than 100 g/m2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5208.22.00 | - - Plain weave, weighing more than 100 g/m2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5208.23.00 | - - 3-thread or 4-thread twill, including cross twill | 0 | 0 | 0 | 0 | 0 | 0 |
| 5208.29.00 | - - Other fabrics | 0 | 0 | 0 | 0 | 0 | 0 |
| - Dyed: | |||||||
| 5208.31 | - - Plain weave, weighing not more than 100 g/m²: | ||||||
| 5208.31.10 | - - - Voile | 0 | 0 | 0 | 0 | 0 | 0 |
| 5208.31.90 | - - - Other | 0 | 0 | 0 | 0 | 0 | 0 |
| 5208.32.00 | - - Plain weave, weighing more than 100 g/m2 | 12 | 12 | 12 | 12 | 12 | 12 |
| 5208.33.00 | - - 3-thread or 4-thread twill, including cross twill | 0 | 0 | 0 | 0 | 0 | 0 |
| 5208.39.00 | - - Other fabrics | 12 | 12 | 12 | 12 | 12 | 12 |
| - Of yarns of different colours: | |||||||
| 5208.41 | - - Plain weave, weighing not more than 100 g/m²: | ||||||
| 5208.41.10 | - - - Ikat fabric | 12 | 12 | 12 | 12 | 12 | 12 |
| 5208.41.90 | - - - Other | 12 | 12 | 12 | 12 | 12 | 12 |
| 5208.42 | - - Plain weave, weighing more than 100 g/m²: | ||||||
| 5208.42.10 | - - - Ikat fabric | 12 | 12 | 12 | 12 | 12 | 12 |
| 5208.42.90 | - - - Other | 12 | 12 | 12 | 12 | 12 | 12 |
| 5208.43.00 | - - 3-thread or 4-thread twill, including cross twill | 12 | 12 | 12 | 12 | 12 | 12 |
| 5208.49.00 | - - Other fabrics | 12 | 12 | 12 | 12 | 12 | 12 |
| - Printed: | |||||||
| 5208.51 | - - Plain weave, weighing not more than 100 g/m²: | ||||||
| 5208.51.10 | - - - Printed by the traditional batik process | 0 | 0 | 0 | 0 | 0 | 0 |
| 5208.51.90 | - - - Other | 0 | 0 | 0 | 0 | 0 | 0 |
| 5208.52 | - - Plain weave, weighing more than 100 g/m²: | ||||||
| 5208.52.10 | - - - Printed by the traditional batik process | 12 | 12 | 12 | 12 | 12 | 12 |
| 5208.52.90 | - - - Other | 12 | 12 | 12 | 12 | 12 | 12 |
| 5208.59 | - - Other fabrics: | ||||||
| 5208.59.10 | - - - Printed by the traditional batik process | 12 | 12 | 12 | 12 | 12 | 12 |
| 5208.59.20 | - - - Other, 3-thread or 4-thread twill, including cross twill | 12 | 12 | 12 | 12 | 12 | 12 |
| 5208.59.90 | - - - Other | 12 | 12 | 12 | 12 | 12 | 12 |
| 52.09 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 | ||||||
| - Unbleached: | |||||||
| 5209.11 | - - Plain weave: | ||||||
| 5209.11.10 | - - - Duck and canvas | 12 | 12 | 12 | 12 | 12 | 12 |
| 5209.11.90 | - - - Other | 12 | 12 | 12 | 12 | 12 | 12 |
| 5209.12.00 | - - 3-thread or 4-thread twill, including cross twill | 12 | 12 | 12 | 12 | 12 | 12 |
| 5209.19.00 | - - Other fabrics | 12 | 12 | 12 | 12 | 12 | 12 |
| - Bleached: | |||||||
| 5209.21.00 | - - Plain weave | 0 | 0 | 0 | 0 | 0 | 0 |
| 5209.22.00 | - - 3-thread or 4-thread twill, including cross twill | 0 | 0 | 0 | 0 | 0 | 0 |
| 5209.29.00 | - - Other fabrics | 12 | 12 | 12 | 12 | 12 | 12 |
| - Dyed: | |||||||
| 5209.31.00 | - - Plain weave | 12 | 12 | 12 | 12 | 12 | 12 |
| 5209.32.00 | - - 3-thread or 4-thread twill, including cross twill | 12 | 12 | 12 | 12 | 12 | 12 |
| 5209.39.00 | - - Other fabrics | 12 | 12 | 12 | 12 | 12 | 12 |
| - Of yarns of different colours: | |||||||
| 5209.41.00 | - - Plain weave | 12 | 12 | 12 | 12 | 12 | 12 |
| 5209.42.00 | - - Denim | 12 | 12 | 12 | 12 | 12 | 12 |
| 5209.43.00 | - - Other fabrics of 3-thread or 4-thread twill, including cross twill | 12 | 12 | 12 | 12 | 12 | 12 |
| 5209.49.00 | - - Other fabrics | 12 | 12 | 12 | 12 | 12 | 12 |
| - Printed: | |||||||
| 5209.51 | - - Plain weave: | ||||||
| 5209.51.10 | - - - Printed by the traditional batik process | 0 | 0 | 0 | 0 | 0 | 0 |
| 5209.51.90 | - - - Other | 0 | 0 | 0 | 0 | 0 | 0 |
| 5209.52 | - - 3-thread or 4-thread twill, including cross twill: | ||||||
| 5209.52.10 | - - - Printed by the traditional batik process | 0 | 0 | 0 | 0 | 0 | 0 |
| 5209.52.90 | - - - Other | 0 | 0 | 0 | 0 | 0 | 0 |
| 5209.59 | - - Other fabrics: | ||||||
| 5209.59.10 | - - - Printed by the traditional batik process | 10.8 | 9.6 | 8.4 | 7.2 | 6 | 4.8 |
| 5209.59.90 | - - - Other | 10.8 | 9.6 | 8.4 | 7.2 | 6 | 4.8 |
| 52.10 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2 | ||||||
| - Unbleached: | |||||||
| 5210.11.00 | - - Plain weave | 12 | 12 | 12 | 12 | 12 | 12 |
| 5210.19.00 | - - Other fabrics | 12 | 12 | 12 | 12 | 12 | 12 |
| - Bleached: | |||||||
| 5210.21.00 | - - Plain weave | 0 | 0 | 0 | 0 | 0 | 0 |
| 5210.29.00 | - - Other fabrics | 0 | 0 | 0 | 0 | 0 | 0 |
| - Dyed: | |||||||
| 5210.31.00 | - - Plain weave | 12 | 12 | 12 | 12 | 12 | 12 |
| 5210.32.00 | - - 3-thread or 4-thread twill, including cross twill | 12 | 12 | 12 | 12 | 12 | 12 |
| 5210.39.00 | - - Other fabrics | 12 | 12 | 12 | 12 | 12 | 12 |
| - Of yarns of different colours: | |||||||
| 5210.41 | - - Plain weave: | ||||||
| 5210.41.10 | - - - Ikat fabric | 12 | 12 | 12 | 12 | 12 | 12 |
| 5210.41.90 | - - - Other | 12 | 12 | 12 | 12 | 12 | 12 |
| 5210.49.00 | - - Other fabrics | 12 | 12 | 12 | 12 | 12 | 12 |
| - Printed: | |||||||
| 5210.51 | - - Plain weave: | ||||||
| 5210.51.10 | - - - Printed by the traditional batik process | 12 | 12 | 12 | 12 | 12 | 12 |
| 5210.51.90 | - - - Other | 12 | 12 | 12 | 12 | 12 | 12 |
| 5210.59 | - - Other fabrics: | ||||||
| 5210.59.10 | - - - Printed by the traditional batik process | 12 | 12 | 12 | 12 | 12 | 12 |
| 5210.59.90 | - - - Other | 12 | 12 | 12 | 12 | 12 | 12 |
| 52.11 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2 | ||||||
| - Unbleached: | |||||||
| 5211.11.00 | - - Plain weave | 12 | 12 | 12 | 12 | 12 | 12 |
| 5211.12.00 | - - 3-thread or 4-thread twill, including cross twill | 12 | 12 | 12 | 12 | 12 | 12 |
| 5211.19.00 | - - Other fabrics | 12 | 12 | 12 | 12 | 12 | 12 |
| 5211.20.00 | - Bleached | 0 | 0 | 0 | 0 | 0 | 0 |
| - Dyed: | |||||||
| 5211.31.00 | - - Plain weave | 0 | 0 | 0 | 0 | 0 | 0 |
| 5211.32.00 | - - 3-thread or 4-thread twill, including cross twill | 0 | 0 | 0 | 0 | 0 | 0 |
| 5211.39.00 | - - Other fabrics | 0 | 0 | 0 | 0 | 0 | 0 |
| - Of yarns of different colours: | |||||||
| 5211.41 | - - Plain weave: | ||||||
| 5211.41.10 | - - - Ikat fabric | 0 | 0 | 0 | 0 | 0 | 0 |
| 5211.41.90 | - - - Other | 0 | 0 | 0 | 0 | 0 | 0 |
| 5211.42.00 | - - Denim | 12 | 12 | 12 | 12 | 12 | 12 |
| 5211.43.00 | - - Other fabrics of 3-thread or 4-thread twill, including cross twill | 0 | 0 | 0 | 0 | 0 | 0 |
| 5211.49.00 | - - Other fabrics | 0 | 0 | 0 | 0 | 0 | 0 |
| - Printed: | |||||||
| 5211.51 | - - Plain weave: | ||||||
| 5211.51.10 | - - - Printed by the traditional batik process | 0 | 0 | 0 | 0 | 0 | 0 |
| 5211.51.90 | - - - Other | 0 | 0 | 0 | 0 | 0 | 0 |
| 5211.52 | - - 3-thread or 4-thread twill, including cross twill: | ||||||
| 5211.52.10 | - - - Printed by the traditional batik process | 0 | 0 | 0 | 0 | 0 | 0 |
| 5211.52.90 | - - - Other | 0 | 0 | 0 | 0 | 0 | 0 |
| 5211.59 | - - Other fabrics: | ||||||
| 5211.59.10 | - - - Printed by the traditional batik process | 10.8 | 9.6 | 8.4 | 7.2 | 6 | 4.8 |
| 5211.59.90 | - - - Other | 10.8 | 9.6 | 8.4 | 7.2 | 6 | 4.8 |
| 52.12 | Other woven fabrics of cotton | ||||||
| - Weighing not more than 200 g/m²: | |||||||
| 5212.11.00 | - - Unbleached | 12 | 12 | 12 | 12 | 12 | 12 |
| 5212.12.00 | - - Bleached | 10.8 | 9.6 | 8.4 | 7.2 | 6 | 4.8 |
| 5212.13.00 | - - Dyed | 12 | 12 | 12 | 12 | 12 | 12 |
| 5212.14.00 | - - Of yarns of different colours | 0 | 0 | 0 | 0 | 0 | 0 |
| 5212.15 | - - Printed: | ||||||
| 5212.15.10 | - - - Printed by the traditional batik process | 10.8 | 9.6 | 8.4 | 7.2 | 6 | 4.8 |
| 5212.15.90 | - - - Other | 10.8 | 9.6 | 8.4 | 7.2 | 6 | 4.8 |
| - Weighing more than 200 g/m²: | |||||||
| 5212.21.00 | - - Unbleached | 0 | 0 | 0 | 0 | 0 | 0 |
| 5212.22.00 | - - Bleached | 10.8 | 9.6 | 8.4 | 7.2 | 6 | 4.8 |
| 5212.23.00 | - - Dyed | 12 | 12 | 12 | 12 | 12 | 12 |
| 5212.24.00 | - - Of yarns of different colours | 0 | 0 | 0 | 0 | 0 | 0 |
| 5212.25 | - - Printed: | ||||||
| 5212.25.10 | - - - Printed by the traditional batik process | 0 | 0 | 0 | 0 | 0 | 0 |
| 5212.25.90 | - - - Other | 0 | 0 | 0 | 0 | 0 | 0 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.