Tariff schedule VIFTA (Vietnam - Israel) 2024-2027
Attached to Decree No. 131/2024/ND-CP
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Chapter 94 — Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
191 rows
| Commodity code | Description of goods | VIFTA rate (%) | |||
|---|---|---|---|---|---|
| 2024 | 2025 | 2026 | 2027 | ||
| Chapter 94 | |||||
| Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings | |||||
| Commodity code | Description of goods | ||||
| 94.01 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof | ||||
| 9401.10.00 | - Seats of a kind used for aircraft | 0 | 0 | 0 | 0 |
| 9401.20 | - Seats of a kind used for motor vehicles: | ||||
| 9401.20.10 | - - Of a kind used for vehicles of heading 87.02, 87.03 or 87.04 | 22.5 | 20 | 17.5 | 15 |
| 9401.20.90 | - - Other | 22.5 | 20 | 17.5 | 15 |
| - Swivel seats with variable height adjustment: | |||||
| 9401.31.00 | - - Of wood | 21.4 | 17.9 | 14.3 | 10.7 |
| 9401.39.00 | - - Other | 21.4 | 17.9 | 14.3 | 10.7 |
| - Seats other than garden seats or camping equipment, convertible into beds: | |||||
| 9401.41.00 | - - Of wood | 21.4 | 17.9 | 14.3 | 10.7 |
| 9401.49.00 | - - Other | 21.4 | 17.9 | 14.3 | 10.7 |
| - Seats of cane, osier, bamboo or similar materials: | |||||
| 9401.52.00 | - - Of bamboo | 22.5 | 20 | 17.5 | 15 |
| 9401.53.00 | - - Of rattan | 22.5 | 20 | 17.5 | 15 |
| 9401.59.00 | - - Other | 21.4 | 17.9 | 14.3 | 10.7 |
| - Other seats, with wooden frames: | |||||
| 9401.61.00 | - - Upholstered | 21.4 | 17.9 | 14.3 | 10.7 |
| 9401.69 | - - Other: | ||||
| 9401.69.10 | - - - With backrest and/or the seat made of rattan | 21.4 | 17.9 | 14.3 | 10.7 |
| 9401.69.90 | - - - Other | 21.4 | 17.9 | 14.3 | 10.7 |
| - Other seats, with metal frames: | |||||
| 9401.71.00 | - - Upholstered | 21.4 | 17.9 | 14.3 | 10.7 |
| 9401.79 | - - Other: | ||||
| 9401.79.10 | - - - With backrest and/or the seat made of rattan | 22.5 | 20 | 17.5 | 15 |
| 9401.79.90 | - - - Other | 22.5 | 20 | 17.5 | 15 |
| 9401.80.00 | - Other seats | 21.4 | 17.9 | 14.3 | 10.7 |
| - Parts: | |||||
| 9401.91.00 | - - Of wood | 18 | 16 | 14 | 12 |
| 9401.99 | - - Other: | ||||
| 9401.99.10 | - - - Of seats of subheading 9401.10.00 | 0 | 0 | 0 | 0 |
| - - - Of seats of subheading 9401.20: | |||||
| 9401.99.21 | - - - - Headrest stiffeners and armrests for seats of subheading 9401.20.10 | 18 | 16 | 14 | 12 |
| 9401.99.29 | - - - - Other | 18 | 16 | 14 | 12 |
| 9401.99.30 | - - - Of seats of subheading 9401.31.00 and 9401.39.00 | 18 | 16 | 14 | 12 |
| - - - Other: | |||||
| 9401.99.91 | - - - - Of plastics | 18 | 16 | 14 | 12 |
| 9401.99.99 | - - - - Other | 18 | 16 | 14 | 12 |
| 94.02 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles | ||||
| 9402.10 | - Dentists’, barbers’ or similar chairs and parts thereof: | ||||
| 9402.10.10 | - - Dentists' chairs and parts thereof | 0 | 0 | 0 | 0 |
| 9402.10.30 | - - Barbers’ or similar chairs and parts thereof | 0 | 0 | 0 | 0 |
| 9402.90 | - Other: | ||||
| - - Furniture specially designed for medical, surgical or veterinary purposes and parts thereof: | |||||
| 9402.90.11 | - - - Commodes | 0 | 0 | 0 | 0 |
| 9402.90.12 | - - - Operating tables, electrically operated | 0 | 0 | 0 | 0 |
| 9402.90.13 | - - - Operating tables, not electrically operated | 0 | 0 | 0 | 0 |
| 9402.90.14 | - - - Examination tables | 0 | 0 | 0 | 0 |
| 9402.90.15 | - - - Hospital beds | 0 | 0 | 0 | 0 |
| 9402.90.19 | - - - Other | 0 | 0 | 0 | 0 |
| 9402.90.90 | - - Other | 0 | 0 | 0 | 0 |
| 94.03 | Other furniture and parts thereof | ||||
| 9403.10.00 | - Metal furniture of a kind used in offices | 18 | 16 | 14 | 12 |
| 9403.20 | - Other metal furniture: | ||||
| 9403.20.10 | - - Fume cupboards | 13.5 | 12 | 10.5 | 9 |
| 9403.20.90 | - - Other | 9 | 8 | 7 | 6 |
| 9403.30.00 | - Wooden furniture of a kind used in offices | 22.5 | 20 | 17.5 | 15 |
| 9403.40.00 | - Wooden furniture of a kind used in the kitchen | 21.4 | 17.9 | 14.3 | 10.7 |
| 9403.50.00 | - Wooden furniture of a kind used in the bedroom | 21.4 | 17.9 | 14.3 | 10.7 |
| 9403.60 | - Other wooden furniture: | ||||
| 9403.60.10 | - - Fume cupboards | 18 | 16 | 14 | 12 |
| 9403.60.90 | - - Other | 21.4 | 17.9 | 14.3 | 10.7 |
| 9403.70 | - Furniture of plastics: | ||||
| 9403.70.10 | - - Baby walkers | 21.4 | 17.9 | 14.3 | 10.7 |
| 9403.70.20 | - - Fume cupboards | 17.1 | 14.3 | 11.4 | 8.6 |
| 9403.70.90 | - - Other | 16 | 12 | 8 | 4 |
| - Furniture of other materials, including cane, osier, bamboo or similar materials: | |||||
| 9403.82.00 | - - Of bamboo | 21.4 | 17.9 | 14.3 | 10.7 |
| 9403.83.00 | - - Of rattan | 21.4 | 17.9 | 14.3 | 10.7 |
| 9403.89 | - - Other: | ||||
| 9403.89.10 | - - - Fume cupboards | 17.1 | 14.3 | 11.4 | 8.6 |
| 9403.89.90 | - - - Other | 22.5 | 20 | 17.5 | 15 |
| - Parts: | |||||
| 9403.91.00 | - - Of wood | 18 | 16 | 14 | 12 |
| 9403.99 | - - Other: | ||||
| 9403.99.10 | - - - Of subheading 9403.70.10 | 17.1 | 14.3 | 11.4 | 8.6 |
| 9403.99.90 | - - - Other | 18 | 16 | 14 | 12 |
| 94.04 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered | ||||
| 9404.10.00 | - Mattress supports | 21.4 | 17.9 | 14.3 | 10.7 |
| - Mattresses: | |||||
| 9404.21 | - - Of cellular rubber or plastics, whether or not covered: | ||||
| 9404.21.10 | - - - Of cellular rubber, whether or not covered | 21.4 | 17.9 | 14.3 | 10.7 |
| 9404.21.20 | - - - Of cellular plastics, whether or not covered | 21.4 | 17.9 | 14.3 | 10.7 |
| 9404.29 | - - Of other materials: | ||||
| 9404.29.10 | - - - Spring mattresses | 21.4 | 17.9 | 14.3 | 10.7 |
| 9404.29.20 | - - - Other, hyperthermia/hypothermia type | 21.4 | 17.9 | 14.3 | 10.7 |
| 9404.29.90 | - - - Other | 21.4 | 17.9 | 14.3 | 10.7 |
| 9404.30.00 | - Sleeping bags | 21.4 | 17.9 | 14.3 | 10.7 |
| 9404.40.00 | - Quilts, bedspreads, eiderdowns and duvets (comforters) | ||||
| 9404.40.00.10 | - - Quilts, bedspreads | 17.1 | 14.3 | 11.4 | 8.6 |
| 9404.40.00.90 | - - Other | 18 | 16 | 14 | 12 |
| 9404.90.00 | - Other | ||||
| 9404.90.00.10 | - - Mattress protectors | 17.1 | 14.3 | 11.4 | 8.6 |
| 9404.90.00.90 | - - Other | 18 | 16 | 14 | 12 |
| 94.05 | Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included | ||||
| - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: | |||||
| 9405.11 | - - Designed for use solely with light-emitting diode (LED) light sources: | ||||
| 9405.11.10 | - - - Luminaires for operating rooms | 0 | 0 | 0 | 0 |
| - - - Other: | |||||
| 9405.11.91 | - - - - Spotlights | 4.5 | 4 | 3.5 | 3 |
| 9405.11.99 | - - - - Other | 27 | 24 | 21 | 18 |
| 9405.19 | - - Other: | ||||
| 9405.19.10 | - - - Luminaires for operating rooms | 0 | 0 | 0 | 0 |
| - - - Other: | |||||
| 9405.19.91 | - - - - Spotlights | 4.5 | 4 | 3.5 | 3 |
| 9405.19.92 | - - - - Luminaires with fluorescent lamps | 18 | 16 | 14 | 12 |
| 9405.19.99 | - - - - Other | 27 | 24 | 21 | 18 |
| - Electric table, desk, bedside or floor-standing luminaires: | |||||
| 9405.21 | - - Designed for use solely with light-emitting diode (LED) light sources: | ||||
| 9405.21.10 | - - - Luminaires for operating rooms | 0 | 0 | 0 | 0 |
| 9405.21.90 | - - - Other | 22.5 | 20 | 17.5 | 15 |
| 9405.29 | - - Other: | ||||
| 9405.29.10 | - - - Luminaires for operating rooms | 0 | 0 | 0 | 0 |
| 9405.29.90 | - - - Other | 22.5 | 20 | 17.5 | 15 |
| - Lighting strings of a kind used for Christmas trees: | |||||
| 9405.31.00 | - - Designed for use solely with light-emitting diode (LED) light sources | 22.5 | 20 | 17.5 | 15 |
| 9405.39.00 | - - Other | 22.5 | 20 | 17.5 | 15 |
| - Other electric luminaires and lighting fittings: | |||||
| 9405.41 | - - Photovoltaic, designed for use solely with light-emitting diode (LED) light sources: | ||||
| 9405.41.10 | - - - Searchlights | 22.5 | 20 | 17.5 | 15 |
| 9405.41.20 | - - - Other spotlights | 4.5 | 4 | 3.5 | 3 |
| 9405.41.30 | - - - Non-flashing aerodrome beacons; lamps for railway rolling stock, locomotives, aircraft, ships or lighthouses, of base metal | 4.5 | 4 | 3.5 | 3 |
| 9405.41.40 | - - - Other, of a kind used for lighting public open spaces or thoroughfares; other exterior lighting | 18 | 16 | 14 | 12 |
| 9405.41.90 | - - - Other | 8 | 6 | 4 | 2 |
| 9405.42 | - - Other, designed for use solely with light-emitting diode (LED) light sources: | ||||
| 9405.42.10 | - - - Searchlights | 22.5 | 20 | 17.5 | 15 |
| 9405.42.20 | - - - Other spotlights | 4.5 | 4 | 3.5 | 3 |
| 9405.42.30 | - - - Non-flashing aerodrome beacons; lamps for railway rolling stock, locomotives, aircraft, ships or lighthouses, of base metal | 4.5 | 4 | 3.5 | 3 |
| 9405.42.40 | - - - Pilot lamps with fittings for electro-thermic domestic appliances of heading 85.16 | 8.6 | 7.1 | 5.7 | 4.3 |
| 9405.42.50 | - - - Other, of a kind used for lighting public open spaces or thoroughfares | 18 | 16 | 14 | 12 |
| 9405.42.60 | - - - Other exterior lighting | 18 | 16 | 14 | 12 |
| 9405.42.90 | - - - Other | 8 | 6 | 4 | 2 |
| 9405.49 | - - Other: | ||||
| 9405.49.10 | - - - Searchlights | 22.5 | 20 | 17.5 | 15 |
| 9405.49.20 | - - - Other spotlights | 4.5 | 4 | 3.5 | 3 |
| 9405.49.30 | - - - Non-flashing aerodrome beacons; lamps for railway rolling stock, locomotives, aircraft, ships or lighthouses, of base metal | 4.5 | 4 | 3.5 | 3 |
| 9405.49.40 | - - - Pilot lamps with fittings for electro-thermic domestic appliances of heading 85.16 | 8.6 | 7.1 | 5.7 | 4.3 |
| 9405.49.50 | - - - Other, of a kind used for lighting public open spaces or thoroughfares | 18 | 16 | 14 | 12 |
| 9405.49.60 | - - - Other exterior lighting | 18 | 16 | 14 | 12 |
| 9405.49.90 | - - - Other | 8 | 6 | 4 | 2 |
| 9405.50 | - Non-electrical luminaires and lighting fittings: | ||||
| - - Of oil-burning type: | |||||
| 9405.50.11 | - - - Of brass of a kind used for religious rites | 22.5 | 20 | 17.5 | 15 |
| 9405.50.19 | - - - Other | 22.5 | 20 | 17.5 | 15 |
| 9405.50.40 | - - Hurricane lamps | 21.4 | 17.9 | 14.3 | 10.7 |
| 9405.50.50 | - - Miners' lamps and quarrymen's lamps | 4.3 | 3.6 | 2.9 | 2.1 |
| 9405.50.90 | - - Other | 4.3 | 3.6 | 2.9 | 2.1 |
| - Illuminated signs, illuminated name-plates and the like: | |||||
| 9405.61 | - - Designed for use solely with light-emitting diode (LED) light sources: | ||||
| 9405.61.10 | - - - Warning signs, street name signs, road and traffic signs | 17.1 | 14.3 | 11.4 | 8.6 |
| 9405.61.90 | - - - Other | 18 | 16 | 14 | 12 |
| 9405.69 | - - Other: | ||||
| 9405.69.10 | - - - Warning signs, street name signs, road and traffic signs | 17.1 | 14.3 | 11.4 | 8.6 |
| 9405.69.90 | - - - Other | 18 | 16 | 14 | 12 |
| - Parts: | |||||
| 9405.91 | - - Of glass: | ||||
| 9405.91.10 | - - - For luminaires for operating rooms | 0 | 0 | 0 | 0 |
| 9405.91.20 | - - - For spotlights | 4.3 | 3.6 | 2.9 | 2.1 |
| 9405.91.40 | - - - Globes or chimneys | 17.1 | 14.3 | 11.4 | 8.6 |
| 9405.91.50 | - - - For searchlights | 17.1 | 14.3 | 11.4 | 8.6 |
| 9405.91.90 | - - - Other | 4.3 | 3.6 | 2.9 | 2.1 |
| 9405.92 | - - Of plastics: | ||||
| 9405.92.10 | - - - For luminaires for operating rooms | 0 | 0 | 0 | 0 |
| 9405.92.20 | - - - For spotlights | 4.3 | 3.6 | 2.9 | 2.1 |
| 9405.92.30 | - - - For searchlights | 17.1 | 14.3 | 11.4 | 8.6 |
| 9405.92.90 | - - - Other | 4.3 | 3.6 | 2.9 | 2.1 |
| 9405.99 | - - Other: | ||||
| 9405.99.10 | - - - Lampshades of textile material | 17.1 | 14.3 | 11.4 | 8.6 |
| 9405.99.20 | - - - Lampshades of other material | 17.1 | 14.3 | 11.4 | 8.6 |
| 9405.99.30 | - - - Of luminaires of subheading 9405.50.11 or 9405.50.19 | 17.1 | 14.3 | 11.4 | 8.6 |
| 9405.99.40 | - - - For searchlights or spotlights | 17.1 | 14.3 | 11.4 | 8.6 |
| 9405.99.50 | - - - Other, of ceramic or of metal | 18 | 16 | 14 | 12 |
| 9405.99.90 | - - - Other | 18 | 16 | 14 | 12 |
| 94.06 | Prefabricated buildings | ||||
| 9406.10 | - Of wood: | ||||
| 9406.10.10 | - - Greenhouses fitted with mechanical or thermal equipment | 10 | 5 | 0 | 0 |
| 9406.10.90 | - - Other | 13.5 | 12 | 10.5 | 9 |
| 9406.20 | - Modular building units, of steel: | ||||
| 9406.20.10 | - - Greenhouses fitted with mechanical or thermal equipment | 10 | 5 | 0 | 0 |
| 9406.20.90 | - - Other | 10 | 5 | 0 | 0 |
| 9406.90 | - Other: | ||||
| - - Greenhouses fitted with mechanical or thermal equipment: | |||||
| 9406.90.11 | - - - Of iron or of steel | 10 | 5 | 0 | 0 |
| 9406.90.12 | - - - Of plastics | 13.5 | 12 | 10.5 | 9 |
| 9406.90.19 | - - - Other | 10 | 5 | 0 | 0 |
| 9406.90.20 | - - Other, of plastics or of aluminium | 13.5 | 12 | 10.5 | 9 |
| 9406.90.30 | - - Other, of iron or of steel | 10 | 5 | 0 | 0 |
| 9406.90.40 | - - Other, of cement, of concrete or of artificial stone | 0 | 0 | 0 | 0 |
| 9406.90.90 | - - Other | 12 | 9 | 6 | 3 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.