500 rows
| No. | Commodity code | Description of goods | Duty rate (%) |
|---|---|---|---|
| 0307.88 | - - Other stromboid conchs (Strombus spp.): | ||
| 0307.88.10 | - - - Dried, salted or in brine | 0 | |
| 0307.88.20 | - - - Smoked | 0 | |
| - Other: | |||
| 0307.91 | - - Live, fresh or chilled: | ||
| 0307.91.10 | - - - Live | 0 | |
| 0307.91.20 | - - - Fresh or chilled | 0 | |
| 0307.92.00 | - - Frozen | 0 | |
| 0307.99 | - - Other: | ||
| 0307.99.30 | - - - Dried, salted or in brine | 0 | |
| 0307.99.40 | - - - Smoked | 0 | |
| 8 | 03.08 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process | |
| - Sea cucumbers (Stichopus japonicus, Holothuroidea): | |||
| 0308.11 | - - Live, fresh or chilled: | ||
| 0308.11.10 | - - - Live | 0 | |
| 0308.11.20 | - - - Fresh or chilled | 0 | |
| 0308.12.00 | - - Frozen | 0 | |
| 0308.19 | - - Other: | ||
| 0308.19.20 | - - - Dried, salted or in brine | 0 | |
| 0308.19.30 | - - - Smoked | 0 | |
| - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus): | |||
| 0308.21 | - - Live, fresh or chilled: | ||
| 0308.21.10 | - - - Live | 0 | |
| 0308.21.20 | - - - Fresh or chilled | 0 | |
| 0308.22.00 | - - Frozen | 0 | |
| 0308.29 | - - Other: | ||
| 0308.29.20 | - - - Dried, salted or in brine | 0 | |
| 0308.29.30 | - - - Smoked | 0 | |
| 0308.30 | - Jellyfish (Rhopilema spp.): | ||
| 0308.30.10 | - - Live | 0 | |
| 0308.30.20 | - - Fresh or chilled | 0 | |
| 0308.30.30 | - - Frozen | 0 | |
| 0308.30.40 | - - Dried, salted or in brine | 0 | |
| 0308.30.50 | - - Smoked | 0 | |
| 0308.90 | - Other: | ||
| 0308.90.10 | - - Live | 0 | |
| 0308.90.20 | - - Fresh or chilled | 0 | |
| 0308.90.30 | - - Frozen | 0 | |
| 0308.90.40 | - - Dried, salted or in brine | 0 | |
| 0308.90.50 | - - Smoked | 0 | |
| 9 | 07.14 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith | |
| 0714.10 | - Manioc (cassava): | ||
| - - Sliced or in the form of pellets: | |||
| 0714.10.11 | - - - Dried chips | 0 | |
| 0714.10.19 | - - - Other | 0 | |
| - - Other: | |||
| 0714.10.91 | - - - Frozen | 0 | |
| 0714.10.99 | - - - Other | 0 | |
| 10 | 08.01 | Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled | |
| - Coconuts: | |||
| 0801.11.00 | - - Desiccated | 0 | |
| 0801.12.00 | - - In the inner shell (endocarp) | 0 | |
| 0801.19 | - - Other: | ||
| 0801.19.10 | - - - Young coconut | 0 | |
| 0801.19.90 | - - - Other | 0 | |
| - Brazil nuts: | |||
| 0801.21.00 | - - In shell | 0 | |
| 0801.22.00 | - - Shelled | 0 | |
| - Cashew nuts: | |||
| 0801.31.00 | - - In shell | 0 | |
| 0801.32.00 | - - Shelled | 0 | |
| 11 | 09.01 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | |
| - Coffee, not roasted: | |||
| 0901.11 | - - Not decaffeinated: | ||
| 0901.11.20 | - - - Arabica | 0 | |
| 0901.11.30 | - - - Robusta | 0 | |
| 0901.11.90 | - - - Other | 0 | |
| 0901.12 | - - Decaffeinated: | ||
| 0901.12.20 | - - - Arabica or Robusta | 0 | |
| 0901.12.90 | - - - Other | 0 | |
| - Coffee, roasted: | |||
| 0901.21 | - - Not decaffeinated: | ||
| - - - Unground: | |||
| 0901.21.11 | - - - - Arabica | 0 | |
| 0901.21.12 | - - - - Robusta | 0 | |
| 0901.21.19 | - - - - Other | 0 | |
| 0901.21.20 | - - - Ground | 0 | |
| 0901.22 | - - Decaffeinated: | ||
| 0901.22.10 | - - - Unground | 0 | |
| 0901.22.20 | - - - Ground | 0 | |
| 0901.90 | - Other: | ||
| 0901.90.10 | - - Coffee husks and skins | 0 | |
| 0901.90.20 | - - Coffee substitutes containing coffee | 0 | |
| 12 | 09.02 | Tea, whether or not flavoured | |
| 0902.10 | - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: | ||
| 0902.10.10 | - - Leaves | 0 | |
| 0902.10.90 | - - Other | 0 | |
| 0902.20 | - Other green tea (not fermented): | ||
| 0902.20.10 | - - Leaves | 0 | |
| 0902.20.90 | - - Other | 0 | |
| 0902.30 | - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg: | ||
| 0902.30.10 | - - Leaves | 0 | |
| 0902.30.90 | - - Other | 0 | |
| 0902.40 | - Other black tea (fermented) and other partly fermented tea: | ||
| 0902.40.10 | - - Leaves | 0 | |
| 0902.40.90 | - - Other | 0 | |
| 13 | 09.04 | Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta | |
| - Pepper: | |||
| 0904.11 | - - Neither crushed nor ground: | ||
| 0904.11.10 | - - - White | 0 | |
| 0904.11.20 | - - - Black | 0 | |
| 0904.11.90 | - - - Other | 0 | |
| 0904.12 | - - Crushed or ground: | ||
| 0904.12.10 | - - - White | 0 | |
| 0904.12.20 | - - - Black | 0 | |
| 0904.12.90 | - - - Other | 0 | |
| - Fruits of the genus Capsicum or of the genus Pimenta: | |||
| 0904.21 | - - Dried, neither crushed nor ground: | ||
| 0904.21.10 | - - - Chillies (Fruits of the genus Capsicum) | 0 | |
| 0904.21.90 | - - - Other | 0 | |
| 0904.22 | - - Crushed or ground: | ||
| 0904.22.10 | - - - Chillies (Fruits of the genus Capsicum) | 0 | |
| 0904.22.90 | - - - Other | 0 | |
| 14 | 10.05 | Maize (corn) | |
| 1005.10.00 | - Seed | 0 | |
| 1005.90 | - Other: | ||
| 1005.90.10 | - - Popcorn | 0 | |
| - - Other: | |||
| 1005.90.91 | - - - Fit for human consumption | 0 | |
| 1005.90.99 | - - - Other | 0 | |
| 15 | 10.06 | Rice | |
| 1006.10 | - Rice in the husk (paddy or rough): | ||
| 1006.10.10 | - - Suitable for sowing | 0 | |
| 1006.10.90 | - - Other | 0 | |
| 1006.20 | - Husked (brown) rice: | ||
| 1006.20.10 | - - Hom Mali rice | 0 | |
| 1006.20.90 | - - Other | 0 | |
| 1006.30 | - Semi-milled or wholly milled rice, whether or not polished or glazed: | ||
| 1006.30.30 | - - Glutinous rice | 0 | |
| 1006.30.40 | - - Hom Mali rice | 0 | |
| 1006.30.50 | - - Basmati rice | 0 | |
| 1006.30.60 | - - Malys rice | 0 | |
| 1006.30.70 | - - Other fragrant rice | 0 | |
| - - Other: | |||
| 1006.30.91 | - - - Parboiled rice | 0 | |
| 1006.30.99 | - - - Other | 0 | |
| 1006.40 | - Broken rice: | ||
| 1006.40.10 | - - Of a kind used for animal feed | 0 | |
| 1006.40.90 | - - Other | 0 | |
| 16 | 12.11 | Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered | |
| 1211.20 | - Ginseng roots: | ||
| 1211.20.10 | - - Fresh or dried | 0 | |
| 1211.20.90 | - - Other | 0 | |
| 1211.30.00 | - Coca leaf | 0 | |
| 1211.40.00 | - Poppy straw | 0 | |
| 1211.50.00 | - Ephedra | 0 | |
| 1211.60.00 | - Bark of African cherry (Prunus africana) | 0 | |
| 1211.90 | - Other: | ||
| - - Of a kind used primarily in pharmacy: | |||
| 1211.90.11 | - - - Cannabis, in cut, crushed or powdered form | 0 | |
| 1211.90.12 | - - - Cannabis, in other forms | 0 | |
| 1211.90.13 | - - - Rauwolfia serpentina roots | 0 | |
| 1211.90.15 | - - - Liquorice roots | 0 | |
| 1211.90.17 | - - - Other, fresh or dried, in cut, crushed or powdered form | ||
| 1211.90.17.10 | - - - - Agarwood, kynam | 20 | |
| 1211.90.17.90 | - - - - Other | 0 | |
| 1211.90.18 | - - - Other, in cut, crushed or powdered form | ||
| 1211.90.18.10 | - - - - Agarwood, kynam | 20 | |
| 1211.90.18.90 | - - - - Other | 0 | |
| 1211.90.19 | - - - Other | ||
| 1211.90.19.10 | - - - - Agarwood, kynam | 20 | |
| 1211.90.19.90 | - - - - Other | 0 | |
| - - Other: | |||
| 1211.90.91 | - - - Pyrethrum, in cut, crushed or powdered form | 0 | |
| 1211.90.92 | - - - Pyrethrum, in other forms | 0 | |
| 1211.90.94 | - - - Sandalwood chips | 0 | |
| 1211.90.95 | - - - Agarwood (Gaharu) chips | 0 | |
| 1211.90.97 | - - - Bark of persea (Persea kurzii Kosterm) | 0 | |
| 1211.90.98 | - - - Other, in cut, crushed or powdered form | ||
| 1211.90.98.10 | - - - - Agarwood, kynam | 20 | |
| 1211.90.98.90 | - - - - Other | 0 | |
| 1211.90.99 | - - - Other | ||
| 1211.90.99.10 | - - - - Agarwood, kynam | 20 | |
| 1211.90.99.90 | - - - - Other | 0 | |
| 17 | 14.01 | Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) | |
| 1401.10.00 | - Bamboos | 0 | |
| 1401.20 | - Rattans: | ||
| 1401.20.10 | - - Whole | 0 | |
| - - Split-core: | |||
| 1401.20.21 | - - - Not exceeding 12 mm in diameter | 0 | |
| 1401.20.29 | - - - Other | 0 | |
| 1401.20.30 | - - Split-skin | 0 | |
| 1401.20.90 | - - Other | 0 | |
| 1401.90.00 | - Other | 0 | |
| 18 | 16.04 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | |
| - Fish, whole or in pieces, but not minced: | |||
| 1604.11 | - - Salmon: | ||
| 1604.11.10 | - - - In airtight containers for retail sale | 0 | |
| 1604.11.90 | - - - Other | 0 | |
| 1604.12 | - - Herrings: | ||
| 1604.12.10 | - - - In airtight containers for retail sale | 0 | |
| 1604.12.90 | - - - Other | 0 | |
| 1604.13 | - - Sardines, sardinella and brisling or sprats: | ||
| - - - Sardines: | |||
| 1604.13.11 | - - - - In airtight containers for retail sale | 0 | |
| 1604.13.19 | - - - - Other | 0 | |
| - - - Other: | |||
| 1604.13.91 | - - - - In airtight containers for retail sale | 0 | |
| 1604.13.99 | - - - - Other | 0 | |
| 1604.14 | - - Tunas, skipjack tuna and bonito (Sarda spp.): | ||
| - - - In airtight containers for retail sale: | |||
| 1604.14.11 | - - - - Tunas | 0 | |
| 1604.14.19 | - - - - Other | 0 | |
| - - - Other: | |||
| 1604.14.91 | - - - - Pre-cooked tunas | 0 | |
| 1604.14.99 | - - - - Other | 0 | |
| 1604.15 | - - Mackerel: | ||
| 1604.15.10 | - - - In airtight containers for retail sale | 0 | |
| 1604.15.90 | - - - Other | 0 | |
| 1604.16 | - - Anchovies: | ||
| 1604.16.10 | - - - In airtight containers for retail sale | 0 | |
| 1604.16.90 | - - - Other | 0 | |
| 1604.17 | - - Eels: | ||
| 1604.17.10 | - - - In airtight containers for retail sale | 0 | |
| 1604.17.90 | - - - Other | 0 | |
| 1604.18 | - - Shark fins: | ||
| 1604.18.10 | - - - Ready for immediate consumption | 0 | |
| - - - Other: | |||
| 1604.18.91 | - - - - In airtight containers for retail sale | 0 | |
| 1604.18.99 | - - - - Other | 0 | |
| 1604.19 | - - Other: | ||
| 1604.19.20 | - - - Horse mackerel, in airtight containers for retail sale | 0 | |
| 1604.19.30 | - - - Other, in airtight containers for retail sale | 0 | |
| 1604.19.90 | - - - Other | 0 | |
| 1604.20 | - Other prepared or preserved fish: | ||
| 1604.20.20 | - - Fish sausages | 0 | |
| 1604.20.30 | - - Fish ball | 0 | |
| 1604.20.40 | - - Fish paste | 0 | |
| - - Other: | |||
| 1604.20.91 | - - - In airtight containers for retail sale | 0 | |
| 1604.20.99 | - - - Other | 0 | |
| - Caviar and caviar substitutes: | |||
| 1604.31.00 | - - Caviar | 0 | |
| 1604.32.00 | - - Caviar substitutes | 0 | |
| 19 | 16.05 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved | |
| 1605.10 | - Crab: | ||
| - - In airtight containers for retail sale: | |||
| 1605.10.11 | - - - Swimming crabs (crabs of the family Portunidae) | 0 | |
| 1605.10.12 | - - - King crabs (crabs of the family Lithodidae) | 0 | |
| 1605.10.13 | - - - Snow crabs (crabs of the family Oregoniidae) | 0 | |
| 1605.10.14 | - - - Other | 0 | |
| 1605.10.90 | - - Other | 0 | |
| - Shrimps and prawns: | |||
| 1605.21.00 | - - Not in airtight container | 0 | |
| 1605.29 | - - Other: | ||
| 1605.29.20 | - - - Shrimp ball | 0 | |
| 1605.29.30 | - - - Breaded shrimp | 0 | |
| 1605.29.90 | - - - Other | 0 | |
| 1605.30.00 | - Lobster | 0 | |
| 1605.40.00 | - Other crustaceans | 0 | |
| - Molluscs: | |||
| 1605.51.00 | - - Oysters | 0 | |
| 1605.52.00 | - - Scallops, including queen scallops | 0 | |
| 1605.53.00 | - - Mussels | 0 | |
| 1605.54 | - - Cuttle fish and squid: | ||
| 1605.54.10 | - - - In airtight containers for retail sale | 0 | |
| 1605.54.90 | - - - Other | 0 | |
| 1605.55.00 | - - Octopus | 0 | |
| 1605.56.00 | - - Clams, cockles and arkshells | 0 | |
| 1605.57 | - - Abalone: | ||
| 1605.57.10 | - - - In airtight containers for retail sale | 0 | |
| 1605.57.90 | - - - Other | 0 | |
| 1605.58.00 | - - Snails, other than sea snails | 0 | |
| 1605.59.00 | - - Other | 0 | |
| - Other aquatic invertebrates: | |||
| 1605.61.00 | - - Sea cucumbers | 0 | |
| 1605.62.00 | - - Sea urchins | 0 | |
| 1605.63.00 | - - Jellyfish | 0 | |
| 1605.69.00 | - - Other | 0 | |
| 20 | 2502.00.00 | Unroasted iron pyrites | 10 |
| 21 | 2503.00.00 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | 10 |
| 22 | 25.04 | Natural graphite | |
| 2504.10.00 | - In powder or in flakes | 10 | |
| 2504.90.00 | - Other | 10 | |
| 23 | 25.05 | Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26 | |
| 2505.10.00 | - Silica sands and quartz sands | ||
| 2505.10.00.10 | - - Fine and ultra-fine silicon oxide powder of a particle size not exceeding 96μm (micron), with a SiO2 content ≥ 97.7%, Fe2O3 ≤ 0.030%, moisture content ≤ 0.3% | 10 | |
| 2505.10.00.20 | - - Fine silicon oxide powder of a particle size not exceeding 500 µm (micron), with a SiO2 content ≥ 99.3%; Fe2O3 ≤ 0.01%, moisture content ≤ 5% | 10 | |
| 2505.10.00.90 | - - Other | 30 | |
| 2505.90.00 | - Other | 30 | |
| 24 | 25.06 | Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | |
| 2506.10.00 | - Quartz | 10 | |
| 2506.20.00 | - Quartzite | 10 | |
| 25 | 2507.00.00 | Kaolin and other kaolinic clays, whether or not calcined | 10 |
| 26 | 25.08 | Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths | |
| 2508.10.00 | - Bentonite | 10 | |
| 2508.30.00 | - Fire-clay | 10 | |
| 2508.40 | - Other clays: | ||
| 2508.40.10 | - - Fuller's earth | 10 | |
| 2508.40.90 | - - Other | 10 | |
| 2508.50.00 | - Andalusite, kyanite and sillimanite | 10 | |
| 2508.60.00 | - Mullite | 10 | |
| 2508.70.00 | - Chamotte or dinas earths | 10 | |
| 27 | 2509.00.00 | Chalk | 17 |
| 28 | 25.10 | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk | |
| 2510.10 | - Unground: | ||
| 2510.10.10 | - - Apatite | 40 | |
| 2510.10.90 | - - Other | 5 | |
| 2510.20 | - Ground: | ||
| 2510.20.10 | - - Apatite | ||
| 2510.20.10.10 | - - - Fine granules of a size less than or equal to 0.25 mm | 15 | |
| 2510.20.10.20 | - - - Of a granule size exceeding 0.25 mm to 15 mm | 22 | |
| 2510.20.10.90 | - - - Other | 40 | |
| 2510.20.90 | - - Other | 5 | |
| 29 | 25.11 | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16 | |
| 2511.10.00 | - Natural barium sulphate (barytes) | 10 | |
| 2511.20.00 | - Natural barium carbonate (witherite) | 10 | |
| 30 | 2512.00.00 | Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less | 15 |
| 31 | 25.13 | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated | |
| 2513.10.00 | - Pumice stone | 10 | |
| 2513.20.00 | - Emery, natural corundum, natural garnet and other natural abrasives | 10 | |
| 32 | 2514.00.00 | Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 17 |
| 33 | 25.15 | Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | |
| - Marble and travertine: | |||
| 2515.11.00 | - - Crude or roughly trimmed | 20 - From 01/7/2023, a tax rate of 25% applies; - From 01/7/2024, a tax rate of 30% applies. | |
| 2515.12 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: | ||
| 2515.12.10 | - - - Blocks | ||
| 2515.12.10.10 | - - - - White marble | 30 | |
| 2515.12.10.90 | - - - - Other | 20 | |
| - From 01/7/2023, a tax rate of 25% applies; | |||
| - From 01/7/2024, a tax rate of 30% applies. | |||
| 2515.12.20 | - - - Slabs | 20 | |
| - From 01/7/2023, a tax rate of 25% applies; | |||
| - From 01/7/2024, a tax rate of 30% applies. | |||
| 2515.20.00 | - Ecaussine and other calcareous monumental or building stone; alabaster | ||
| 2515.20.00.10 | - - White limestone in blocks | 30 | |
| 2515.20.00.90 | - - Other | 20 - From 01/7/2023, a tax rate of 25% applies; - From 01/7/2024, a tax rate of 30% applies. | |
| 34 | 25.16 | Granite, porphyry, basalt, sandstone 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 | |
| - Granite: | |||
| 2516.11.00 | - - Crude or roughly trimmed | 20 | |
| - From 01/7/2023, a tax rate of 25% applies; | |||
| - From 01/7/2024, a tax rate of 30% applies. | |||
| 2516.12 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: | ||
| 2516.12.10 | - - - Blocks | 30 | |
| 2516.12.20 | - - - Slabs | 20 - From 01/7/2023, a tax rate of 25% applies; - From 01/7/2024, a tax rate of 30% applies. | |
| 2516.20 | - Sandstone: | ||
| 2516.20.10 | - - Crude or roughly trimmed | 20 | |
| - From 01/7/2023, a tax rate of 25% applies; | |||
| - From 01/7/2024, a tax rate of 30% applies. | |||
| 2516.20.20 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 20 | |
| - From 01/7/2023, a tax rate of 25% applies; | |||
| - From 01/7/2024, a tax rate of 30% applies. | |||
| 2516.90.00 | - Other monumental or building stone | 20 | |
| - From 01/7/2023, a tax rate of 25% applies; | |||
| - From 01/7/2024, a tax rate of 30% applies. | |||
| 35 | 25.17 | Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated | |
| 2517.10.00 | - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated | ||
| 2517.10.00.10 | - - Of a size up to 400 mm | 20 | |
| - From 01/7/2023, a tax rate of 25% applies; | |||
| - From 01/7/2024, a tax rate of 30% applies. | |||
| 2517.10.00.90 | - - Other | 20 | |
| - From 01/7/2023, a tax rate of 25% applies; | |||
| - From 01/7/2024, a tax rate of 30% applies. | |||
| 2517.20.00 | - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 | 20 - From 01/7/2023, a tax rate of 25% applies; - From 01/7/2024, a tax rate of 30% applies. | |
| 2517.30.00 | - Tarred macadam | 20 - From 01/7/2023, a tax rate of 25% applies; - From 01/7/2024, a tax rate of 30% applies. | |
| - Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated: | |||
| 2517.41.00 | - - Of marble | ||
| 2517.41.00.10 | - - - Calcium carbonate powder produced from stone of heading 25.15, of a particle size of 0.125 mm or less | 5 | |
| 2517.41.00.20 | - - - Calcium carbonate powder produced from stone of heading 25.15, of a particle size exceeding 0.125 mm but less than 1 mm | 5 | |
| 2517.41.00.30 | - - - Of a size up to 400 mm | 20 - From 01/7/2023, a tax rate of 25% applies; - From 01/7/2024, a tax rate of 30% applies. | |
| 2517.41.00.90 | - - - Other | 20 - From 01/7/2023, a tax rate of 25% applies; - From 01/7/2024, a tax rate of 30% applies. | |
| 2517.49.00 | - - Other | ||
| 2517.49.00.10 | - - - Calcium carbonate powder produced from stone of heading 25.15, of a particle size of 0.125 mm or less | 5 | |
| 2517.49.00.20 | - - - Calcium carbonate powder produced from stone of heading 25.15, of a particle size exceeding 0.125 mm but less than 1 mm | 5 | |
| 2517.49.00.30 | - - - Of a size up to 400 mm | 20 | |
| - From 01/7/2023, a tax rate of 25% applies; | |||
| - From 01/7/2024, a tax rate of 30% applies. | |||
| 2517.49.00.90 | - - - Other | 20 | |
| - From 01/7/2023, a tax rate of 25% applies; | |||
| - From 01/7/2024, a tax rate of 30% applies. | |||
| 36 | 25.18 | Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | |
| 2518.10.00 | - Dolomite, not calcined or sintered | 15 | |
| From 01/7/2023, applying the tax rate of 20%. | |||
| 2518.20.00 | - Calcined or sintered dolomite | 10 | |
| From 01/7/2023, applying the tax rate of 15%. | |||
| 37 | 25.19 | Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure | |
| 2519.10.00 | - Natural magnesium carbonate (magnesite) | 10 | |
| 2519.90 | - Other: | ||
| 2519.90.10 | - - Fused magnesia; dead-burned (sintered) magnesia | 10 | |
| 2519.90.90 | - - Other | 10 | |
| 38 | 25.20 | Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders | |
| 2520.10.00 | - Gypsum; anhydrite | 10 | |
| 2520.20 | - Plasters: | ||
| 2520.20.10 | - - Of a kind suitable for use in dentistry | 10 | |
| 2520.20.90 | - - Other | 10 | |
| 39 | 2521.00.00 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement | 20 - From 01/7/2023, a tax rate of 25% applies; - From 01/7/2024, a tax rate of 30% applies. |
| 40 | 25.22 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25 | |
| 2522.10.00 | - Quicklime | 5 | |
| 2522.20.00 | - Slaked lime | 5 | |
| 2522.30.00 | - Hydraulic lime | 5 | |
| 41 | 25.24 | Asbestos. | |
| 2524.10.00 | - Crocidolite | 10 | |
| 2524.90.00 | - Other | 10 | |
| 42 | 25.25 | Mica, including splittings; mica waste | |
| 2525.10.00 | - Crude mica and mica rifted into sheets or splittings | 5 | |
| 2525.20.00 | - Mica powder | 5 | |
| 2525.30.00 | - Mica waste | 5 | |
| 43 | 25.26 | Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc | |
| 2526.10.00 | - Not crushed, not powdered | 30 | |
| 2526.20 | - Crushed or powdered: | ||
| 2526.20.10 | - - Talc powder | 30 | |
| 2526.20.90 | - - Other | 30 | |
| 44 | 2528.00.00 | Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight | 10 |
| 45 | 25.29 | Feldspar; leucite; nepheline and nepheline syenite; fluorspar | |
| 2529.10 | - Feldspar: | ||
| 2529.10.10 | - - Potash feldspar; soda feldspar | 10 | |
| 2529.10.90 | - - Other | 10 | |
| - Fluorspar: | |||
| 2529.21.00 | - - Containing by weight 97% or less of calcium fluoride | 10 | |
| 2529.22.00 | - - Containing by weight more than 97% of calcium fluoride | 10 | |
| 2529.30.00 | - Leucite; nepheline and nepheline syenite | 10 | |
| 46 | 25.30 | Mineral substances not elsewhere specified or included | |
| 2530.10.00 | - Vermiculite, perlite and chlorites, unexpanded | 10 | |
| 2530.20 | - Kieserite, epsomite (natural magnesium sulphates): | ||
| 2530.20.10 | - - Kieserite | 10 | |
| 2530.20.20 | - - Epsomite (natural magnesium sulphates) | 10 | |
| 2530.90 | - Other: | ||
| 2530.90.10 | - - Micronized zircon sand (zirconium silicate) of a kind used as an opacifier | 10 | |
| 2530.90.90 | - - Other | ||
| 2530.90.90.10 | - - - Rare-earth ore | 30 | |
| 2530.90.90.90 | - - - Other | 10 | |
| 47 | 26.01 | Iron ores and concentrates, including roasted iron pyrites | |
| - Iron ores and concentrates, other than roasted iron pyrites: | |||
| 2601.11 | - - Non-agglomerated: | ||
| 2601.11.10 | - - - Haematite and concentrates | 40 | |
| 2601.11.90 | - - - Other | ||
| 2601.11.90.10 | - - - - High-grade iron concentrates (Fe ≥ 68%; SiO2 ≤ 3.6%; Al2O3 ≤ 0.3%; TiO2 ≤ 0.002%; P ≤ 0.001%; CaO ≤ 0.02%; MgO ≤ 0.4%; K2O ≤ 0.01%; Na2O ≤ 0.030%; Cu ≤ 0.002%; Zn ≤ 0.004%; Mn ≤ 0.2%; MKN ≤ 0.01%; S ≤ 0.01%) | 20 | |
| 2601.11.90.90 | - - - - Other | 40 | |
| 2601.12 | - - Agglomerated: | ||
| 2601.12.10 | - - - Haematite and concentrates | 40 | |
| 2601.12.90 | - - - Other | ||
| 2601.12.90.10 | - - - - High-grade iron concentrates (Fe ≥ 68%; SiO2 ≤ 3.6%; Al2O3 ≤ 0.3%; TiO2 ≤ 0.002%; P ≤ 0.001%; CaO ≤ 0.02%; MgO ≤ 0.4%; K2O ≤ 0.01%; Na2O ≤ 0.030%; Cu ≤ 0.002%; Zn ≤ 0.004%; Mn ≤ 0.2%; MKN ≤ 0.01%; S ≤ 0.01%) | 20 | |
| 2601.12.90.90 | - - - - Other | 40 | |
| 2601.20.00 | - Roasted iron pyrites | 40 | |
| 48 | 2602.00.00 | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight | 40 |
| 49 | 2603.00.00 | Copper ores and concentrates | 40 |
| 50 | 26.04 | Nickel ores and concentrates. | |
| 2604.00.00.10 | - Crude ore | 30 | |
| 2604.00.00.90 | - Concentrates | 20 | |
| 51 | 26.05 | Cobalt ores and concentrates. | |
| 2605.00.00.10 | - Crude ore | 30 | |
| 2605.00.00.90 | - Concentrates | 20 | |
| 52 | 26 . 06 | Aluminium ores and concentrates. | |
| 2606.00.00.10 | - Crude ore | 30 | |
| 2606.00.00.90 | - Concentrates | 20 | |
| 53 | 2607.00.00 | Lead ores and concentrates | 40 |
| 54 | 2608.00.00 | Zinc ores and concentrates | 40 |
| 55 | 26.09 | Tin ores and concentrates. | |
| 2609.00.00.10 | - Crude ore | 30 | |
| 2609.00.00.90 | - Concentrates | 20 | |
| 56 | 2610.00.00 | Chromium ores and concentrates | 30 |
| 57 | 26.11 | Tungsten ores and concentrates. | |
| 2611.00.00.10 | - Crude ore | 30 | |
| 2611.00.00.90 | - Concentrates | 20 | |
| 58 | 26.12 | Uranium or thorium ores and concentrates | |
| 2612.10.00 | - Uranium ores and concentrates | ||
| 2612.10.00.10 | - - Crude ore | 30 | |
| 2612.10.00.90 | - - Concentrates | 20 | |
| 2612.20.00 | - Thorium ores and concentrates | ||
| 2612.20.00.10 | - - Crude ore | 30 | |
| 2612.20.00.90 | - - Concentrates | 20 | |
| 59 | 26.13 | Molybdenum ores and concentrates | |
| 2613.10.00 | - Roasted | 20 | |
| 2613.90.00 | - Other | ||
| 2613.90.00.10 | - - Crude ore | 30 | |
| 2613.90.00.90 | - - Concentrates | 20 | |
| 60 | 26.14 | Titanium ores and concentrates | |
| 2614.00.10 | - Ilmenite ores and concentrates | ||
| 2614.00.10.10 | - - Ilmenite concentrates | 30 | |
| 2614.00.10.90 | - - Other | 40 | |
| 2614.00.90 | - Other | ||
| 2614.00.90.10 | - - Rutile concentrates 83%≤TiO2≤87% | 30 | |
| 2614.00.90.90 | - - Other | 40 | |
| 61 | 26.15 | Niobium, tantalum, vanadium or zirconium ores and concentrates | |
| 2615.10.00 | - Zirconium ores and concentrates | ||
| 2615.10.00.10 | - - Crude ore | 30 | |
| - - Concentrates: | |||
| 2615.10.00.20 | - - - Ultra-fine zircon powder with a particle size of less than 75µm (micrometre) | 10 | |
| 2615.10.00.90 | - - - Other | 20 | |
| 2615.90.00 | - Other | ||
| - - Niobium: | |||
| 2615.90.00.10 | - - - Crude ore | 30 | |
| 2615.90.00.20 | - - - Concentrates | 20 | |
| - - Other: | |||
| 2615.90.00.30 | - - - Crude ore | 30 | |
| 2615.90.00.90 | - - - Concentrates | 20 | |
| 62 | 26.16 | Precious metal ores and concentrates | |
| 2616.10.00 | - Silver ores and concentrates | ||
| 2616.10.00.10 | - - Crude ore | 30 | |
| 2616.10.00.90 | - - Concentrates | 20 | |
| 2616.90.00 | - Other | ||
| 2616.90.00.10 | - - Gold ore | 30 | |
| - - Other: | |||
| 2616.90.00.20 | - - - Crude ore | 30 | |
| 2616.90.00.90 | - - - Concentrates | 20 | |
| 63 | 26.17 | Other ores and concentrates | |
| 2617.10.00 | - Antimony ores and concentrates | ||
| 2617.10.00.10 | - - Crude ore | 30 | |
| 2617.10.00.90 | - - Concentrates | 20 | |
| 2617.90.00 | - Other |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.