APPENDIX I
Attached to Circular No. 24/2026/TT-BCT
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Chapter 85 — Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
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| HS code | Description of goods | Quy tắc cụ thể mặt hàng | |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| Chapter 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | CTH, tuy nhiên trong trường hợp hàng hóa và các bộ phận hoặc phụ kiện của chúng được phân loại trong cùng một nhóm thì áp dụng quy tắc CTSH thay vì CTH | QVC 35% |
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