APPENDIX I — LIST OF GOODS AND SERVICES NOT ELIGIBLE FOR THE VALUE-ADDED TAX RATE REDUCTION (Issued together with Decree

Attached to Decree No. 174/2025/ND-CP

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353 rows

Level 1	Level 2	Level 3	Level 4	Level 5	Level 6	Level 7	Product name	Content	HS code (applicable to goods at the import stage)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)
B							MINERAL EXTRACTION PRODUCTS
	06						Extracted crude oil and natural gas		27.07 27.09 27.10 27.11
		061	0610	06100			Extracted crude oil		27.09
					061001	0610010	Petroleum oils and oils obtained from bituminous minerals, crude	Includes: crude petroleum oils; condensate and other crude oils	27.09
					061002	0610020	Oil shale or bituminous shale, tar sands		2714.10.00
		062	0620	06200	062000		Natural gas, in gaseous state or liquefied		27.11
						0620001	Natural gas, liquefied		2711.11.00
						0620002	Natural gas, in gaseous state		2711.21
	07						Metal ores and metal concentrates		26
		071	0710	07100	071000	0710000	Iron ore and iron concentrates	Includes: Non-agglomerated and agglomerated iron ores and concentrates, excluding roasted or non-roasted iron pyrites	2601.11 2601.12 2601.20
		072					Other non-ferrous metal ores (excluding precious and rare metal ores)		26.17
			0721	07210	072100	0721000	Uranium ore, thorium ore and their concentrates	Covers only the mining of uranium ores and thorium ores, excluding the enrichment of such ores	26.12
			0722				Other non-ferrous metal ores	Including products in the process of extraction and enrichment	26.17
				07221	072210	0722100	Bauxite ore and bauxite concentrates	Bauxite ore, also known as aluminium ore	2606.00.00
				07229			Other non-ferrous metal ores not elsewhere classified		26.17
					072291		Manganese, copper, nickel, cobalt, chromium and tungsten ores and their concentrates		2602.00.00 2603.00.00 2604.00.00 2605.00.00 2610.00.00 2611.00.00
						0722911	Manganese ore and manganese concentrates	Including ferruginous manganese ores and concentrates with a manganese content of 20% or more, by dry weight	2602.00.00
						0722912	Copper ores and concentrates		2603.00.00
						0722913	Nickel ores and concentrates		2604.00.00
						0722914	Cobalt ores and concentrates		2605.00.00
						0722915	Chromium ores and concentrates		2610.00.00
						0722916	Tungsten ores and concentrates		2611.00.00
					072292		Lead, zinc and tin ores and their concentrates		2607.00.00 2608.00.00 2609.00.00
						0722921	Lead ores and concentrates		2607.00.00
						0722922	Zinc ores and concentrates		2608.00.00
						0722923	Tin ores and concentrates		2609.00.00
					072293	0722930	Molybdenum ores and concentrates	Includes: Roasted molybdenum ores and concentrates; Other molybdenum ores and concentrates	26.13
					072294		Titanium ores and concentrates		26.14
						0722941	Ilmenite ore and ilmenite concentrates		2614.00.10
						0722942	Rutile ore and rutile concentrates		2614.00.90
						0722943	Monazite ore and monazite concentrates		2612.20.00
						0722949	Other titanium ores and other titanium concentrates		2614.00.90
					072295	0722950	- Antimony ores and concentrates		2617.10.00
					072296		Niobium, tantalum, vanadium and zirconium ores and their concentrates		26.15
						0722961	- Zirconium ores and concentrates		2615.10.00
						0722962	Niobium, tantalum, vanadium ores and niobium concentrates		2615.90.00
					072299	0722990	Other remaining non-ferrous metal ores and concentrates not elsewhere classified		2617.90.00
		073	0730	07300	073000		Precious and rare metal ores		26.16
						0730001	- Silver ores and concentrates		2616.10.00
						0730002	Gold ore and gold concentrates		2616.90.00
						0730003	Platinum ore and platinum concentrates		2616.90.00
						1730009	Other precious metal ores and precious metal concentrates		2616.90.00
	08						Other mining products		25 68
		081	0810				Stone, sand, gravel, clay		25 68
				08101			Quarried stone	Roughly trimmed or cut by sawing or otherwise. Excluding: products cut to shape and finished, classified in group 23960	25.06 25.09 25.13 25.14 25.15 25.16 25.17 25.18
					081011		Building and ornamental stone		68.01 68.02 68.03
						0810111	Marble, travertine, ecaussine and other calcareous monumental or building stone, alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.	Monumental or building stone of an apparent specific gravity of 2.5 or more	25.15
						0810112	Granite, porphyry, basalt, sandstone, quartzite and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.	Monumental or building stone	25.16
					081012		Limestone and other calcareous stone, used for the manufacture of lime or cement; gypsum and anhydrite		2521.00.00 2520.10.00
						0810121	Limestone and other calcareous stone used for the manufacture of lime or cement		2521.00.00
						0810122	- Gypsum; anhydrite		2520.10.00
					081013		Chalk and dolomite, not calcined or sintered		2509.00.00 25.18
						0810131	Chalk	Chalk used as refractory material	2509.00.00
						0810132	Dolomite, not calcined or sintered	Dolomite not containing calcium; calcined or sintered dolomite of industry group 2394	25.18
					081014	0810140	Slate, whether or not roughly trimmed or merely cut into blocks or slabs of a rectangular or square shape.		2514.00.00
				08102			Sand, gravel		25
					081021	0810210	Natural sand, whether or not coloured	Includes: silica sand, quartz sand and other natural sands.	25.05
					081022		Pebbles, gravel; broken or crushed stone, granules, chippings and powder		25.17
						0810221	Pebbles, gravel	Mainly for use as concrete reinforcement, for road or railway track laying	2517.10.00
						0810222	Granules, chippings and powder of stone of the building and ornamental stone group		2517.41.00 2517.49.00
					081023	0810230	Mixture of sand, stone, gravel and recovered industrial waste from mining, used for construction		2517.20.00 2517.30.00
				08103			Clay and kaolin of all kinds		25.07 25.08
					081031	0810310	Kaolin and other kaolinic clays, whether or not calcined		2507.00.00
					081032	0810320	Other clays, andalusite, kyanite and sillimanite, mullite; chamotte or dinas earths	Includes clays such as: fire clay; Bentonite; Andalusite, kyanite and sillimanite; Mullite and chamotte or dinas earth... Excludes expanded clay	25.08
		089					Mining products not elsewhere classified		25.30
			0891	08910			Chemical minerals and fertilizer minerals		*
					089101	0891010	Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk	Including apatite ore	25.10
					089102	0891020	Unroasted iron pyrites ore	Pyrite ore containing 33% sulphur; roasted iron pyrites of division 2011	2502.00.00
					089109		Other chemical minerals		25.30
						0891091	Natural barium sulphate, natural barium carbonate, calcined or not, other than barium oxide		25.11
						0891092	Natural borate ores and natural borate concentrates, but not including borates separated from natural brine. Natural boric acid containing not more than 85% H3BO4, calculated on the dry weight	Borate ores and borate concentrates, whether or not roasted	2528.00.00
						0891093	Fluorite mineral		2529.21.00 2529.22.00
						0891094	Kieserite, epsomite (natural magnesium sulphates)		2530.20.10 2530.20.20
						0891095	Potassic minerals	Includes: Carnallite; Sylvite	2530.90.90
						0891096	Minerals derived from animal manure (guano), used as fertilizer or fuel		*
						0891099	Other chemical and fertilizer minerals, not elsewhere classified		*
			0893	08930	089300	0893000	Salt	Includes sea salt and mined rock salt, unprocessed.	25.01
			0899	08990			Other mining products not elsewhere classified		25.30
					089901		Precious and semi-precious stones, diamonds, and other stones		71
						0899011	Precious and semi-precious stones, unworked	Includes precious stones such as: ruby, jade... This product also includes types that have only been simply cut or roughly shaped	7103.10
						0899012	Diamonds (other than industrial diamonds)	Includes diamonds, unsorted or simply cut, cleaved or merely bruted or roughly polished	7102.10.00 7102.31.00 7102.39.00
						0899013	Industrial diamonds, unworked or simply sawn, cleaved or bruted		7102.21.00 7102.29.00
						0899014	Pumice stone, emery, natural corundum, natural garnet and other natural abrasives		25.13
						0899015	Bitumen and asphalt, natural; asphaltites and asphaltic rock		2714.90.00
					089909		Other remaining mining products not elsewhere classified		25.30
						0899091	Natural graphite ore		25.04
						0899092	Quartz ore, excluding natural sands		2506.10.00
						0899093	Siliceous fossil meals and similar siliceous earths	Including kieselguhr, tripolite and diatomite	2512.00.00
						0899094	Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia; other magnesium oxide, whether or not pure		25.19
						0899095	Asbestos ore		25.24
						0899096	Mica ore	Includes: Crude mica and mica rifted into sheets or splittings; Mica powder	25.25
						0899097	Steatite ore	Includes crude natural steatite ore or steatite cut into blocks or slabs, and steatite ore crushed into powder	25.26
						0899098	- Feldspar:	Also known as Feldspar	2529.10
						0899099	Other remaining mining products not elsewhere classified	Includes types such as: Leucite, nepheline and nepheline syenite; vermiculite, perlite and chlorites, unexpanded;...	2529.30.00 25.30
C							MANUFACTURING AND PROCESSING INDUSTRIAL PRODUCTS
	24						Metal products		*
		241	2410	24100			Products of pig iron, iron and steel		72 73
					241001		Basic products of pig iron, iron and steel		72 73
						2410011	Pig iron, non-alloy pig iron; alloy pig iron; manganese-rich pig iron (spiegeleisen), iron-carbon alloys containing by weight more than 6% but not exceeding 30% of manganese, in pigs, blocks or other primary forms		72.01 7204.10.00 72.05 73.03
						2410012	Iron alloys (ferro-alloys)	Includes: Ferro-manganese; Ferro-silicon; Ferro-silico-manganese; Ferro-chromium; Ferro-silico-chromium; Ferro-nickel; Ferro-molybdenum; Ferro-tungsten and ferro-silico-tungsten; Other ferro-alloys	72.02
						2410013	Products containing iron obtained by direct reduction of iron ore and other spongy ferrous products	In blocks, lumps or similar forms; iron of a purity of 99.94% or more, in blocks, lumps or similar forms	72.03
						2410014	Granules and powder of non-alloy pig iron; alloy pig iron; spiegeleisen, iron-carbon alloys containing more than 6% but not more than 30% manganese by weight, in blocks or other primary forms, of iron, steel		72.05 7201.50.00
					241002		Crude steel	Alloy steel comprising stainless steel and other alloy steel	72.06 7218.10.00 7224.10.00
						2410021	Non-alloy steel in ingots or other primary forms; non-alloy steel in semi-finished forms		72.06 72.07
						2410022	Stainless steel in ingots or other primary forms; stainless steel in semi-finished forms		72.18
						2410023	Other alloy steel in ingots or other primary forms; other alloy steel in semi-finished forms		72.24
					241003		Flat-rolled steel products, not further worked than hot-rolled, not clad, plated or coated		72.08 7211.13 7211.14 7211.19 7219.11.00 7219.12.00 7219.13.00 7219.14.00 7220.11 7220.12 7225.30 7226.91
						2410031	Non-alloy steel, flat coils, not further worked than hot-rolled, of a width ≥ 600mm, not clad, plated or coated	Includes: Non-alloy steel, flat, hot-rolled, not further worked, in coils, of a width ≥ 600mm, not clad, plated or coated; Non-alloy steel, flat, hot-rolled, not further worked, not in coils, of a width ≥ 600mm, not clad, plated or coated	72.08
						2410032	Stainless steel, flat coils, not further worked than hot-rolled, of a width ≥ 600mm	Includes: Stainless steel, flat, hot-rolled, not further worked, in coils, of a width ≥ 600mm; Stainless steel, flat, hot-rolled, not further worked, not in coils, of a width ≥ 600mm	7219.11.00 7219.12.00 7219.13.00 7219.14.00 7219.21.00 7219.22.00 7219.23.00 7219.24.00
						2410033	Other alloy steel, flat coils, not further worked than hot-rolled, of a width ≥ 600mm	Includes: Other alloy steel, flat, hot-rolled, not further worked, in coils, of a width ≥ 600mm; Other alloy steel, flat, hot-rolled, not further worked, not in coils, of a width ≥ 600mm	7225.30 7225.40
						2410034	Non-alloy steel, flat coils, not further worked than hot-rolled, of a width < 600mm, not clad, plated or coated		7211.13 7211.14 7211.19
						2410035	Stainless steel, flat coils, not further worked than hot-rolled, of a width < 600mm		7220.11 7220.12
						2410036	Other alloy steel, flat coils, not further worked than hot-rolled, of a width < 600mm		7226.91
					241004		Flat-rolled steel products, not further worked than cold-rolled (cold-reduced), not clad, plated or coated		72.09 7211.23 7211.29 7219.31.00 7219.32.00 7219.33.00 7219.34.00 7219.35.00 7220.20 7225.50 7226.92
						2410041	Non-alloy steel, flat coils, not further worked than cold-rolled, of a width ≥ 600mm, not clad, plated or coated	Includes: Non-alloy steel, flat, cold-rolled, not further worked, in coils, of a width ≥ 600mm, not clad, plated or coated; Non-alloy steel, flat, cold-rolled, not further worked, not in coils, of a width ≥ 600mm, not clad, plated or coated	72.09
						2410042	Stainless steel, flat coils, not further worked than cold-rolled, of a width ≥ 600mm, not clad, plated or coated		7219.31.00 7219.32.00 7219.33.00 7219.34.00 7219.35.00
						2410043	Other alloy steel, flat coils, not further worked than cold-rolled, of a width ≥ 600mm, not clad, plated or coated		7225.50
						2410044	Non-alloy steel, flat coils, not further worked than cold-rolled, of a width < 600mm, not clad, plated or coated		7211.23 7211.29
						2410045	Stainless steel, flat coils, not further worked than cold-rolled, of a width < 600mm		7220.20
						2410046	Other alloy steel, thin coils, not further worked than cold-rolled, of a width < 600mm		7226.92
					241005		Flat-rolled steel products, clad, plated or coated; electrical steel products, high-speed steel		72.10 72.12 72.19 72.20 72.25 72.26
						2410051	Non-alloy steel, flat coils, of a width ≥ 600mm, clad, plated or coated	Includes: Non-alloy steel, flat, of a width ≥ 600mm, plated or coated with tin; Non-alloy steel, flat, of a width ≥ 600mm, plated or coated with lead, including terne-plate; Non-alloy steel, flat, of a width ≥ 600mm, electrolytically plated or coated with zinc; Non-alloy steel, flat, of a width ≥ 600mm, plated or coated with zinc by other methods; Non-alloy steel, flat, of a width ≥ 600mm, plated or coated with chromium oxide or with chromium and chromium oxide; Non-alloy steel, flat, of a width ≥ 600mm, plated or coated with aluminium; Non-alloy steel, flat, of a width ≥ 600mm, painted, varnished or coated with plastics	72.10
						2410052	Non-alloy steel, flat-rolled, of a width < 600mm, clad, plated or coated	Includes: Flat-rolled non-alloy steel, of a width < 600mm, plated or coated with tin; Flat-rolled non-alloy steel, of a width < 600mm, electrolytically plated or coated with zinc; Flat-rolled non-alloy steel, of a width < 600mm, plated or coated with zinc by other methods; Flat-rolled non-alloy steel, of a width < 600mm, painted, varnished or coated with plastics; Flat-rolled non-alloy steel, of a width < 600mm, clad; Flat-rolled non-alloy steel, of a width < 600mm, otherwise plated or coated	72.12
						2410053	Flat-rolled alloy steel, of a width ≥ 600mm, clad, plated or coated	Includes: Flat-rolled alloy steel, of a width ≥ 600mm, electrolytically plated or coated with zinc; Flat-rolled alloy steel, of a width ≥ 600mm, plated or coated with zinc by other methods; Flat-rolled alloy steel, of a width ≥ 600mm, otherwise plated or coated	72.25
						2410054	Alloy steel flat coils, of a width < 600mm		72.26
						2410055	Alloy steel flat coils, of a width ≥ 600mm, of electrical silicon steel		7225.11.00 7225.19.00
						2410056	Alloy steel flat coils, of a width < 600mm, of electrical silicon steel		7226.11 7226.19
						2410057	Thin-rolled alloy steel, of a width < 600mm, of high speed steel		7226.20
					241006		Hot-rolled steel bars, rods, angles, shapes and sections		72.13 72.14 72.16 7221.00.00 72.22 72.27 72.28
						2410061	Non-alloy steel bars and rods, hot-rolled, in irregularly wound coils		72.13
						2410062	Stainless steel bars and rods, hot-rolled, in irregularly wound coils		7221.00.00
						2410063	Other alloy steel bars and rods, hot-rolled, in irregularly wound coils		72.27
						2410064	Other bars and rods of alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling	Includes: Non-alloy steel bars and rods, only forged, hot-rolled, hot-drawn or hot-extruded, including those twisted after hot-rolling; Non-alloy steel bars and rods, cold-formed	72.14 72.27 7228.10 7228.20 7228.30 7228.40 7228.60 7228.70 7228.80
						2410065	Stainless steel bars and other rods	Includes: Stainless steel bars and rods, not further worked than hot-rolled, hot-drawn or extruded; Stainless steel bars and rods, cold-formed or cold-finished; Other stainless steel bars and rods	7222.11 7222.19 7222.20 7222.30
						2410066	Other bars and rods of other alloy steel	Includes: High speed steel bars and rods; Silico-manganese steel bars and rods; Other alloy steel hollow drill bars and rods; Other alloy steel bars and rods	72.28
						2410067	Hollow steel bars and rods		7228.80
						2410068	Angles, shapes and sections of steel (excluding construction materials and welded angles, shapes and sections)	Includes: Non-alloy steel angles, shapes and sections; Stainless steel angles, shapes and sections; Other alloy steel angles, shapes and sections	72.16 7222.40 7228.70
						2410069	Sheet piling, railway rails and railway track construction material of steel; welded angles, shapes and sections of steel	Includes: Steel sheet piling; Welded steel angles, shapes and sections; Steel railway or tramway track construction material	73.01 73.02
					241007		Steel tubes, pipes and pipe fittings of all kinds	For tubes and joint fittings produced by casting, classify under industry group 24310	73.04 73.05 73.06
						2410071	Seamless steel tubes	Includes: Seamless steel line pipe of a kind used for oil or gas pipelines; Seamless steel casing of a kind used in drilling for oil or gas; Other seamless tubes of circular cross-section, of non-alloy steel; Other seamless tubes of circular cross-section, of stainless steel; Other seamless tubes of circular cross-section, of other alloy steel; Other seamless steel tubes and pipes	73.04
						2410072	Steel tubes and pipes, welded, riveted or similarly closed	Includes: Welded steel line pipe of a kind used for oil or gas pipelines; Welded steel casing of a kind used in drilling for oil or gas; Other welded steel tubes	73.05 73.06
						2410073	Tube or pipe fittings (other than cast fittings)		7307.21 7307.22 7307.23 7307.29 7307.91 7307.92 7307.93 7307.99
					241008		Other cold-rolled steel products		72.09 7211.23 7211.29 7219.31 7219.32 7219.33 7219.34 7219.35 7220.20 7225.50 7226.92 7228.50
						2410081	Cold-rolled bars and rods		7228.50
						2410082	Small-sized steel coils (<600 mm)		72.11 72.12 72.20 72.26
						2410083	Folded steel sections		7222.40 7228.70
						2410084	Steel wire	Includes: Non-alloy steel wire (including plated or coated and non-plated non-alloy steel wire); Stainless steel wire; Other alloy steel wire	72.17 72.23 72.29
					241009	2410090	Pig iron and steel production services
		242	2420				Non-ferrous metal and precious metal products		*
				24201	242010		Precious metals and precious metal manufacturing services		71.06 7107.00.00 71.08 7109.00.00 71.10 71.11 71.12
						2420101	Precious metals	Includes: Silver (including: silver clad with gold or platinum), unwrought or in semi-manufactured form or powder; Gold (including: gold clad with platinum), unwrought or in semi-manufactured form or powder; Platinum, unwrought or in semi-manufactured form or powder (platinum meaning platinum, palladium, rhodium, iridium, osmium and ruthenium); Base metal or silver, clad with gold, not further worked than semi-manufactured (“base metal” means: steel, copper, nickel, aluminium, lead, zinc, tin, tungsten, molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium); Base metal clad with silver, base metal, silver or gold clad with platinum, not further worked than semi-manufactured	71.06 7107.00.00 71.08 7109.00.00 71.10 71.11 71.12
						2420102	Precious metal production services
				24202			Non-ferrous metals		*
					242021		Aluminium		76
						2420211	Unwrought aluminium, aluminium oxide	Includes: Unwrought aluminium; Aluminium oxide, other than artificial	76.01 2818.20.00
						2420212	Semi-finished products of aluminium or aluminium alloys	Includes: Aluminium powder and flakes; Aluminium bars, rods and profiles; Aluminium wire; Aluminium plates, sheets and strip of a thickness exceeding 0.2mm; Aluminium foil of a thickness not exceeding 0.2mm; Aluminium tubes and pipes; Aluminium tube or pipe fittings, couplings, etc.	*
					242022		Lead, zinc, tin	Lead bars, rods and wire; lead tubes, pipes and pipe fittings; zinc tubes, pipes and pipe fittings; tin powders and flakes; tin foil, sheets, strips and plates; tin tubes, pipes and pipe fittings	78 79 80
						2420221	Unwrought lead, zinc, tin	Includes: Unwrought lead; Unwrought zinc; Unwrought tin	78.01 79.01 80.01
						2420222	Semi-finished products of lead, zinc, tin or alloys thereof	Includes: Lead powder and flakes; Zinc powder and flakes; Lead plates, sheets, strip, foil and thin foil; Zinc plates, sheets, strip, foil and thin foil; Insulating sheets; Zinc bars, rods and wire; Tin bars, rods, profiles and wire	*
					242023		Copper		74
						2420231	Copper, unwrought copper alloys, copper matte, cement copper (precipitated copper)	Includes: Copper mattes, cement copper (copper matte being a crude mixture; cement copper being copper precipitated using carbon powder); Unrefined copper, copper anodes for electrolytic refining; Refined copper and copper alloys, unwrought (excluding master alloys); Copper master alloys (usually used as additives in non-ferrous metallurgy or in the production of other alloys)	7401.00.10 7401.00.20 7402.00.10 7402.00.90 74.03 7404.00.00 7405.00.00
						2420232	Semi-finished products and products of copper or copper alloys	Includes: Copper powder and flakes; Copper bars and rods; Copper wire; Copper plates, sheets and strip of a thickness exceeding 0.15mm; Copper foil of a thickness not exceeding 0.15mm; Copper tubes and pipes; Copper tube or pipe fittings (e.g. couplings, elbows, sleeves...)	*
					242024		Nickel		75
						2420241	Unwrought nickel; intermediate products of nickel metallurgy	Includes: Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; Unwrought nickel	75.01 75.02 7503.00.00
						2420242	Semi-finished products and products of nickel or nickel alloys	Includes: Nickel powder and flakes; Nickel plates, sheets, strip, foil and thin foil; Nickel bars, rods and wire; Nickel tubes and pipes; Nickel tube or pipe fittings and accessories	*
					242025	2420250	Other non-ferrous metals and articles thereof: cermets, ash and residues containing metals or metal compounds	Includes: Titanium and articles of titanium; Manganese and articles of manganese; Antimony and articles of antimony; Tungsten and articles of tungsten; Molybdenum and articles of molybdenum; Tantalum and articles of tantalum; Magnesium and articles of magnesium; Other base metals not containing iron; Cermets and articles thereof	*
					242026	2420260	Production services of other non-ferrous metals and their products
		243					Metal casting services
			2431	24310	243100		Semi-finished products and casting services of cast iron and steel		*
						2431001	Moulds of cast iron, steel		7325.10.90 7325.99.90 7326.90.99 8480.10.00 8480.20.00 8480.30.90 8480.41.00 8480.49.00
						2431002	Tubes, pipes and hollow profiles of cast iron	Including fire hydrants	73.03
						2431003	Cast tube or pipe fittings		7307.11 7307.19
						2431004	Pig iron and steel casting services
			2432	24320	243200		Moulds and non-ferrous metal casting services		*
						2432001	Moulds of non-ferrous metal		*
						2432002	Non-ferrous metal casting services
J							INFORMATION AND COMMUNICATION SERVICES
	61						Telecommunications services
		611	6110				Wired telecommunications services
				61101			Direct provision services of wired telecommunications
					611011		Data and telegraph transmission services
						6110111	Fixed telephone services - access and usage
						6110112	Fixed telephone services - calls
						6110113	Private network services for wired telecommunications systems
					611012	6110120	Transmission services for wired telecommunications systems
					611013	6110130	Data transmission services over wired telecommunications networks
					611014		Wired internet telecommunications services
						6110141	Internet host services
						6110142	Narrowband internet access services over wired networks
						6110143	Broadband internet access services over wired networks
						6110149	Other wired internet telecommunications services
					611015		Home programme distribution services over wired infrastructure
						6110151	Home programme distribution services over wired infrastructure, basic programme package
						6110152	Home programme distribution services over the entire wired infrastructure, pay programme
				61102	611020	6110200	Provision services of wired telecommunications using access rights to another entity's telecommunications infrastructure
		612	6120				Wireless telecommunications services
				61201			Direct provision services of wireless telecommunications
					612011		Mobile telecommunications and private network services for wireless telecommunications systems
						6120111	Mobile telecommunications services - access and usage
						6120112	Wireless telecommunications services - calls
						6120113	Private network services for wireless telecommunications systems
					612012	6120120	Broadcasting agency services over wireless telecommunications networks
					612013	6120130	Data transmission services over the entire wireless telecommunications network
					612014		Other wireless internet telecommunications services
						6120141	Narrowband internet access services over the entire wireless network
						5120142	Broadband internet access services over the entire wireless network
						5120149	Other wireless internet telecommunications services
					612015	6120150	Home programme distribution services via wireless telecommunications networks
				61202	612020	6120200	Provision services of wireless telecommunications using access rights to another entity's telecommunications infrastructure
		613	6130	61300			Satellite telecommunications services
					613001	6130010	Satellite telecommunications services, except home programme distribution services via satellite
					613002	6130020	Home programme distribution services via satellite
		619	6190				Other telecommunications services
				61901	619010	6190100	Services of internet access points
				61909	619090	6190900	Other telecommunications services not elsewhere classified
K							FINANCIAL, BANKING AND INSURANCE SERVICES
	64						Financial services (except insurance and social insurance services)
		641					Monetary intermediation services
			6411	64110	641100	6411000	Central banking services	Includes: Large-scale deposit-taking services and other financial transactions – Opening accounts for credit institutions and the State Treasury - Services implementing monetary policy and macro-prudential policy - Services managing the government's foreign exchange reserves - Services influencing the value of currency - Currency issuance services under the management of the central bank, including: currency design, arrangement, distribution and replacement - Fiscal agency services, including: advisory services to the government on matters relating to government bonds, bond issuance, maintaining records of bondholders and making interest payments and settlements on behalf of the government
			6419	64190			Other monetary intermediation services
					641901		Deposit services
						6419011	Deposit services for corporations and institutions	Includes: demand, notice and term deposit services to large business customers or large organizations, including: government
						6419012	Deposit services for other entities	Includes: demand, notice and term deposit services to depositors, excluding companies and organizations, payment services, cheque certification services, stop-payment services. Excludes: - Packaging or arranging banknotes or coins on behalf of customers, classified under group 829200 - Collection services for bills of exchange, cheques or other drafts in exchange for cash or a deposit, classified under group 829100 - Collection services for accounts or receipt of money in the form of account or contract assignment, classified under group 829100
					641902		Credit-granting services by monetary institutions
						6419021	Inter-sectoral credit-granting services by monetary institutions	Includes: Loans granted to financial intermediaries through monetary institutions. This service includes: issuing and managing loans and related business interests between financial intermediaries (such as wholesale credit granting services between companies). Credit and interests provided to domestic and foreign financial intermediaries are usually short-term, repayable on demand or after notice.
						6419022	Consumer credit-granting services by monetary institutions	Includes: - Granting of unsecured personal loans through monetary institutions, including: credit granting under an established repayment schedule - Lending services within a line of credit, based on a commitment to lend a fixed amount - Consumer credit services, lending services extended for the consumption of goods and services where the goods consumed are usually used as a form of collateral
						6419023	Credit-granting services secured by mortgages on land-use rights or residential buildings, by monetary institutions	Includes: Credit granting services through monetary institutions for the purpose of acquiring land use rights or residential buildings used in the transaction - Home equity loans Excludes: - Valuation services, classified under group 6820000
						6419024	Credit-granting services secured by mortgages on land-use rights or non-residential buildings, by monetary institutions	Comprising - Credit-granting services through monetary institutions for the purpose of acquiring land-use rights or non-residential buildings used in transactions Excludes: - Valuation services, classified in group 6820000
						6419025	Non-mortgage commercial credit-granting services by monetary institutions	Comprising - Lending services through monetary institutions to investors and brokers, related to financial institutions, local governments, affiliated schools, foreign governments and other traders - Lending services to individuals for business purposes - Lending, reserve and other commitment services - Guarantee and letter of credit issuance services - Acceptance services agreed by a bank or other financial institution to pay a bill or credit instrument issued by another institution
						6419026	Credit card services by monetary institutions	Includes: - Credit extended by monetary institutions when a credit card holder uses it to purchase goods or services, regardless of whether the balance is to be settled at the end of the period
						6419029	Other credit-granting services by monetary institutions	Includes: - Other credit granting services by monetary institutions, not elsewhere classified
					641903	6419030	Other monetary intermediation services not elsewhere classified
		642	6420	64200	642000	6420000	Services of holding companies	Includes: Services of entities holding the assets of subsidiary companies and managing those companies
		643	6430	64300	643000	6430000	Services of trusts, funds and other financial entities	Includes: Services of legal entities established to pool securities and other financial assets, acting on behalf of shareholders or beneficiaries but not engaging in management.
		649					Other financial intermediation services (except insurance and social insurance services)
			6491	64910	649100	6491000	Financial leasing services	Includes: Leasing services of equipment and other assets to customers, whereby the lessor invests mainly at the request of the lessee and retains ownership of the equipment and assets.
			6492	64920	649200		Other credit-granting services
						6492001	Inter-sectoral credit-granting services, not by monetary institutions	Includes: Loans granted to financial intermediaries other than through monetary institutions. This service includes: issuing and managing loans and related business interests between financial intermediaries (such as wholesale credit granting services between companies). Credit and interests provided to domestic and foreign financial intermediaries are usually short-term, repayable on demand or after notice.
						6492002	Consumer credit-granting services, not by monetary institutions	Includes: - Granting of unsecured personal loans other than through monetary institutions, including: credit granting under an established repayment schedule - Lending services within a line of credit, based on a commitment to lend a fixed amount - Consumer credit services, lending services extended for the consumption of goods and services where the goods consumed are usually used as a form of collateral
						6492003	Credit-granting services secured by mortgages on land-use rights or residential buildings, not by monetary institutions	Includes: - Credit granting services other than through monetary institutions for the purpose of acquiring land use rights or residential buildings used in the transaction - Home equity loans Excludes: - Valuation services, classified under group
						6492004	Credit-granting services secured by mortgages on land-use rights or non-residential buildings, not by monetary institutions	Includes: - Credit granting services other than through monetary institutions for the purpose of acquiring land use rights or non-residential buildings used in the transaction. This group excludes: - Valuation services, classified under group 6820000
						6492005	Non-mortgage commercial credit-granting services, not by monetary institutions	Comprising - Lending services not through monetary institutions to investors and brokers, related to financial institutions, local governments, affiliated schools, foreign governments and other traders - Lending services to individuals for business purposes - Lending, reserve and other commitment services - Guarantee and letter of credit issuance services - Acceptance services agreed by a bank or other financial institution to pay a bill or credit instrument issued by another institution
						5492006	Credit card services, not by monetary institutions	Includes: - Credit extended other than through monetary institutions when a credit card holder uses it to purchase goods or services, regardless of whether the balance is to be settled at the end of the period
						6492009	Other credit-granting services, not by monetary institutions	Includes: - Other credit granting services other than through monetary institutions, not elsewhere classified - Sales finance services
			6499	64990	649900		Other financial services not elsewhere classified (except insurance and social insurance services)
						6499001	Investment banking services	Includes: - Securities underwriting services - Services guaranteeing the quantity of a securities issue at a set price from the time a company or government issues it until resale to investors - Best-efforts commitment to sell as much of a securities issue as possible without guaranteeing purchase of the entire amount offered to investors
						6499009	Other financial services not elsewhere classified	Includes other financial services not elsewhere classified, such as underwriting and commitment services - buying or selling securities or financial derivatives on own account of securities brokers...
	65						Insurance, reinsurance and social insurance services (except compulsory social insurance)
		651					Insurance services
			6511	65110			Life insurance services
					651101		Whole-life or term life insurance services	Includes: Insurance services providing risk compensation to beneficiaries under either whole-life or term policies. Such a policy may be purely protective, or may merely be a form of savings. Such a policy may apply to an individual or an organization.
						6511011	Annuity insurance services
						6511012	Term life insurance services
						6511013	Endowment (pure endowment) insurance services
					651109	6511090	Other life insurance services	Endowment insurance, investment-linked insurance...
			6512	65120			Non-life insurance services
					651201		Property and damage insurance services
						6512011	Motor vehicle insurance services
						6512012	Insurance services for ships, aircraft and other transport vehicles
						6512019	Property and other damage insurance services
					651202		Cargo insurance services
						6512021	Road cargo insurance services
						5512022	Waterway, air and other transport cargo insurance services
						6512029	Other cargo insurance services
					651203		Agricultural insurance services
						6512031	Crop insurance services
						6512032	Livestock insurance services
						6512039	Other agricultural insurance services
					651204	6512040	Construction and installation insurance services
					651205	6512050	Travel insurance services
					651206	6512060	Credit and guarantee insurance services
					651207		Liability insurance services
						6512071	Civil liability insurance services
						5612072	General liability insurance services
					651209	6512090	Other non-life insurance services	Comprising other non-life insurance services not elsewhere classified
			6513				Health insurance services
				65131	651310	6513100	Health insurance services
				65139			Other health insurance services	Includes: - Insurance services covering hospital and medicine costs not covered under government programmes, and usually other health care costs such as prescription drugs, medical appliances, emergency care, private nursing... - Dental insurance services - Insurance services providing periodic payments to the insured who is unable to work due to sickness
					651391	6513910	Accident insurance	Includes: - Insurance services providing periodic payments when the insured is unable to work due to an accident - Insurance services covering accidental death and injury, where payment is made in the event the accident causes death or the loss of one or more body parts (such as an arm or leg, or an eye). Excludes: Travel insurance services, classified under group 6512050
					651399	6513990	Other health insurance, excluding accident insurance	Includes: - Insurance services covering hospital and medicine costs not covered under government programmes, and usually other health care costs such as prescription drugs, medical appliances, emergency care, private nursing... - Dental insurance services - Insurance services providing periodic payments to the insured who is unable to work due to sickness
		652	6520	65200	652000	6520000	Reinsurance services
		653	6530	65300	653000		Social insurance services
						6530001	Individual social insurance services	Includes: Insurance services paying periodic benefits to individuals. This may be a single or group distribution; it may be compulsory or voluntary, and the value may be determined nominally or by market value; if employment-related, it may or may not be portable between jobs. The period during which the beneficiary is paid may be fixed at a minimum or maximum level; with or without survivor benefits
						6530002	Group social insurance services	Includes: Insurance services paying periodic benefits to members of a group. This may be a single or group distribution; it may be compulsory or voluntary, and the value may be determined nominally or by market value; if employment-related, it may or may not be portable between jobs. The period during which the beneficiary is paid may be fixed at a minimum or maximum level; with or without survivor benefits
	66						Other financial services
		661					Support services for financial services (except insurance and social insurance services)
			6611	66110	661100		Services related to financial market management
						6611001	Financial market operation services	Includes: administrative services including the provision of premises and other necessary facilities for the operation of securities and commodity exchanges
						6611002	Financial market regulation services	Includes: services regulating and supervising financial markets and their members
						6611009	Other services related to financial market management	Excludes: - Provision of financial news to the media, classified under group 639010; - Securities custodial services, classified under group 6619032
			6612	66120	661200		Brokerage services of commodity and securities contracts
						6612001	Securities brokerage services	Includes: - Brokerage services (bringing together buyer and seller of an instrument) for securities - Services acting as an agent for the sale of shares or other interests in a common fund - Sale, distribution and repurchase services of government bonds - Options brokerage
						6612002	Commodity brokerage services	Includes: - Commodity and commodity futures brokerage services, including: financial futures... Excludes: - Options brokerage, classified under 6612001
			6619	66190			Other support services for financial services not elsewhere classified
					661901	6619010	Securities transaction processing and clearing services	Includes: Computer-based clarification and settlement of changes in deposits, credit and transactions of securities holders
					661902		Support services related to investment banking
						6619021	Mergers and acquisitions services	Includes: Guidance and negotiation services in arranging mergers and acquisitions
						6619022	Corporate finance and venture capital services	Includes: - Capital-raising arrangement services, including: deposits, equity capital, venture capital - Venture capital raising services
						6619029	Other support services related to investment banking	Excludes: - Stock price publication services through an information provider, classified under group 5819219 - Provision of financial news to the media, classified under group 6391001 - Trust and custodial services, classified under group 661903 - Portfolio management services, classified under group 6630001
					661903		Trust and custody services
						6619031	Trust services	Includes: - Management, appraisal and trust services - Trustee services for investment funds or social insurance funds - Trustee services for securities (administrative services relating to the issuance and registration of securities, payment of interest and dividends) Excludes: - Fund management services, classified under group 663000
						6619032	Custody services	Includes: - Guidance, provision of custody services or valuation of income-generating assets, including personal property and securities - Custody services - Safekeeping services - Securities safeguarding services - Audit certification services with respect to clients' securities
					661904		Other support services for financial services not elsewhere classified
						6619041	Financial consultancy services	Includes: - Financial advisory services - Market information analysis and collection services Excludes: - Mergers and acquisitions services, classified under group 6619021 - Financial and venture capital raising services, classified under group 6619022 - Trust and custodial services, classified under group 661903 - Insurance and social insurance advisory services, classified under group 6629009 - Investment fund management services, classified under group 6630001 - Tax advisory services, classified under group 692003 - Financial management advisory services (excluding business tax), classified under group 7020021
						6619042	Foreign exchange services	Includes: - Foreign exchange services provided by foreign exchange trading entities
						6619043	Financial transaction processing and clearing/settlement services	Includes: - Financial transaction processing services such as verifying financial balances, authorizing transactions, transferring funds to/from the transacting party's accounts, reporting individual transactions to the bank (or credit card issuer) and providing daily summaries... Excludes: - Securities transaction processing services, classified under group 6619010
						6619049	Other support services for financial services not elsewhere classified	Includes: - Debt and mortgage brokerage services Excludes - Packaging services of banknotes and coins, classified under group 8292000
		662					Support services for insurance and social insurance
			6621	66210	662100	6621000	Risk and damage assessment services	Includes: - Insurance claims investigation services, determining the amount of loss or damage under the insurance terms and negotiated conditions - Services verifying claims that have already been checked or authorized for payment
			6622	66220	662200	6622000	Services of insurance agents and brokers	Includes: - Sale, negotiation or solicitation of annuity insurance policies and reinsurance
			6629	66290	662900		Other support services for insurance and social insurance
						6629001	Insurance statistical services	Includes: - Insurance risk and premium calculation (actuarial) services
						6629009	Other support services for insurance and social insurance not elsewhere classified	Includes: - Administrative services of insurance and social insurance - Administrative savings services - Insurance and social insurance advisory services
		663	6630	66300	663000		Fund management services
						6630001	Portfolio management services (excluding social insurance funds)	Includes: - Management of portfolio assets of individuals, companies, etc., on a fee or contract basis, excluding social insurance funds. The manager makes the investment decisions to buy or sell. Examples of portfolio management are common portfolios, other investment funds or trusts. Excludes: - Buying or selling securities on a transaction fee basis, classified under group 6612001 - Personal financial planning advisory services not involving decision-making on behalf of the client, classified under group 6619041
						6630002	Management services of social insurance funds
L							REAL ESTATE BUSINESS SERVICES
	68						REAL ESTATE BUSINESS SERVICES
		681	6810				Real estate and land-use-right services on own, user-occupied or leased property
				68101			Sale and purchase services of residential housing and residential land-use rights
					681011	6810110	Sale and purchase services of residential housing (apartments, not attached with residential land-use rights)
					681012	6810120	Sale and purchase services of residential housing attached with residential land-use rights
					681013	6810130	Sale and purchase services of vacant residential land-use rights	Includes: - Sale and purchase services of vacant residential land where the sale is regarded as a transaction of shares by the seller. This vacant residential land may include: multiple small lots. - Subdivided real estate allocated by lottery. Excludes: - Land subdivision or land improvement, classified under group 4290024
				68102			Sale and purchase services of non-residential buildings and land-use rights
					681021	6810210	Sale and purchase services of non-residential buildings attached with land-use rights (QSD)	Includes: - Sale and purchase services of non-residential houses and land where the sale is regarded as a transaction of shares by the seller, not a sale of fixed assets. Examples of non-residential real estate: • Factories, offices, warehouses • Theatres, non-residential multi-purpose buildings • Agricultural and forestry real estate • Similar real estate. This group excludes: - Construction of non-residential real estate for sale, classified under group 4100012
					681022	6810220	Sale and purchase services of vacant non-residential land use rights	Includes: Sale and purchase services of non-residential vacant land use rights where the sale is regarded as a transaction of shares of the seller. This vacant land may include: subdivided land plots, subdivided real estate, without land improvement. Excludes: Land improvement, classified under group 431201
				68103			Leasing, operating and management services of residential buildings and land
					681031	6810310	Leasing services of residential buildings and land	Includes: - Leasing services of residential real estate by owners or tenants under contract, for sub-letting to others: • Private houses, apartments • Multi-purpose buildings used mainly for residential purposes • Time-share space Excludes: - Accommodation services provided by hotels, guest houses, motels, and dormitories, classified under group 55
					681032	6810320	Operating services of residential buildings and land
					681033	6810330	Management services of residential buildings and land
				68104			Leasing, operating and management services of non-residential buildings and land
					681041	6810410	Leasing services of non-residential buildings and land-use rights
					681042	6810420	Operating services of non-residential buildings and land
					681043	6810430	Management services of non-residential buildings and land
				68109			Other real estate services
					681091		Real estate agency services on a fee or contract basis
						6810911	Sale services of residential buildings combined with land use rights, on a fee or contract basis, excluding time-share real estate	Includes: - Services of real estate companies or house brokers relating to the sale of houses, apartments and other residential real estate, or similar intermediary services relating to the purchase, sale or leasing of non-residential houses, including land use rights, on a fee or contract basis. Excludes: - Sale of time-share owner-occupied houses, classified under group 6810912
						6810912	Sale services of time-share buildings and land use rights, on a fee or contract basis	Includes: - Services of real estate companies or house brokers relating to the sale of time-share houses and land use rights
						6810913	Sale services of residential land use rights, on a fee or contract basis	Includes: - Services of real estate companies or house brokers relating to the sale of residential land use rights, and similar services relating to purchase, sale or leasing, on a fee or contract basis
						6810914	Sale services of non-residential buildings combined with land, on a fee or contract basis	Includes: - Services of real estate companies or house brokers relating to non-residential houses and land such as factories, shops..., and similar intermediary services relating to the purchase, sale and leasing of non-residential land and houses, on a fee or contract basis.
						6810915	Sale services of vacant non-residential land use rights, on a fee or contract basis	Includes: - Services of real estate companies and house brokers relating to the sale of non-residential vacant land use rights, and similar intermediary services relating to purchase, sale and leasing, on a fee or contract basis
					681092		Real estate management services on a fee or contract basis
						6810921	Residential real estate management services on a fee or contract basis	Includes: - Management services relating to residential houses and other residential real estate, on a fee or contract basis - Management services relating to multi-function apartment buildings (or multi-purpose buildings whose main purpose is residential) - Management services relating to mobile homes - Rental pooling services - Management services relating to housing under joint share ownership
						6810922	Timeshare property management services on a fee or contract basis
						6810923	Non-residential real estate management services on a fee or contract basis	Includes: - Management services relating to industrial and commercial real estate, and multi-purpose buildings whose main purpose is not residential. - Management services relating to real estate in agriculture and forestry and similar. Excludes: - Facilities support services (combined services such as interior cleaning of buildings, maintenance and minor repairs, waste collection, security), classified under group 8110000 - Management of facilities such as military bases, prisons, and other facilities (except computer equipment management), classified under group 8110000 - Management services of sports and recreational sports facilities, classified under group 9311000 - Other management services
		682	6820				Consultancy, brokerage and auction services for real estate, and auction of land-use rights
				68201	682010		Consultancy and brokerage services for real estate and land-use rights
						6820101	Real estate consultancy services
						6820102	Real estate brokerage services
						6820103	Real estate appraisal services on a fee or contract basis
						6820104	Other real estate transaction fee-collection services	Trading floor
				68202	682020	6820200	Auction services of real estate and land-use rights

Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.