Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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Products of animal origin, not elsewhere specified or included
Notes.
1. This Chapter does not cover:
(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
(b) Hides or skins (including furskins), other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);
(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d) Prepared knots or tufts for broom or brush making (heading 96.03).
2. For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall not be regarded as working.
3. Throughout this Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".
4. Throughout this Nomenclature, the expression "horsehair" means hair of the manes or tails of equine or bovine animals. Heading 05.11 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.
Chapter 05 — Products of animal origin, not elsewhere specified or included
37 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 0501.00.00 | Human hair, unworked, whether or not washed or scoured; waste of human hair | 5 |
| 05.02 | Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair | |
| 0502.10.00 | - Pigs’, hogs’ or boars’ bristles and hair and waste thereof | 5 |
| 0502.90.00 | - Other | 5 |
| 0504.00.00 | Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked | 3 |
| 05.05 | Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers | |
| 0505.10 | - Feathers of a kind used for stuffing; down: | |
| 0505.10.10 | - - Duck feathers | 5 |
| 0505.10.90 | - - Other | 5 |
| 0505.90 | - Other: | |
| 0505.90.10 | - - Duck feathers | 5 |
| 0505.90.90 | - - Other | 5 |
| 05.06 | Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products | |
| 0506.10.00 | - Ossein and bones treated with acid | 0 |
| 0506.90.00 | - Other | 0 |
| 05.07 | Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products | |
| 0507.10.00 | - Ivory; ivory powder and waste | 3 |
| 0507.90 | - Other: | |
| 0507.90.20 | - - Tortoise-shell | 5 |
| 0507.90.90 | - - Other | 3 |
| 05.08 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof | |
| 0508.00.20 | - Shells of molluscs, crustaceans or echinoderms | 5 |
| 0508.00.90 | - Other | 5 |
| 0510.00.00 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved | 0 |
| 05.11 | Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption | |
| 0511.10.00 | - Bovine semen | 0 |
| - Other: | ||
| 0511.91 | - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3: | |
| 0511.91.10 | - - - Roes and milt | 5 |
| 0511.91.20 | - - - Artemia egg (Brine shrimp egg) | 0 |
| 0511.91.30 | - - - Fish skin | 5 |
| 0511.91.90 | - - - Other | 5 |
| 0511.99 | - - Other: | |
| 0511.99.10 | - - - Domestic animal semen | 0 |
| 0511.99.20 | - - - Silk worm eggs | 0 |
| 0511.99.30 | - - - Natural sponges | 0 |
| 0511.99.90 | - - - Other | 0 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.