APPENDIX I

Attached to Circular No. 24/2026/TT-BCT

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Chapter 31 — Fertilisers

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HS code	Description of goods	Quy tắc cụ thể mặt hàng
(1)	(2)	(3)	(4)
Chapter 31	Phân bón.	CTH	QVC 35%

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