Appendix II — Preferential import tariff

Attached to Decree No. 26/2023/ND-CP

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Section/Chapter notes

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes.

1. (A) Separate chemical elements (other than radioactive ores) and separate chemically defined compounds meeting the descriptions in heading 28.44 or 28.45 shall be classified in those headings and not in any other heading of the Nomenclature.

(B) Subject to the Note (A) above, goods meeting the descriptions in heading 28.43, 28.46 or 28.52 are to be classified in those headings and not in any other heading of this Section.

2. Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature.

3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

(a) having regard to their packing, clearly identifiable as being intended to be used together without first being repacked;

(b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary to one another.

4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to a description in heading 38.27, then it is classifiable in the heading which provides the most specific description of the product, i.e., the heading that names or describes it by function, rather than in heading 38.27.

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

Notes.

1. Except where otherwise required, the headings of this Chapter apply only to:

(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

(b) The products mentioned in (a) above dissolved in water;

(c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.

2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.42), organic products included in headings 28.43 to 28.46 and 28.52, and carbides (heading 28.49), only the following compounds of carbon are to be classified in this Chapter:

(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 28.11);

(b) Halide oxides of carbon (heading 28.12);

(c) Carbon disulphide (heading 28.13);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42);

(e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.53) other than calcium cyanamide, whether or not pure (Chapter 31).

3. Subject to Note 1 to Section VI, this Chapter does not cover:

(a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

(b) Organo-inorganic compounds other than those mentioned in Note 2 above;

(c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;

(d) Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass, in the form of powder, granules or flakes, of heading 32.07;

(e) Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than optical elements) of alkali or alkaline-earth metal halides, weighing not less than 2.5 g each, of heading 38.24;

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;

(g) Metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or

(h) Optical elements, for example, of alkali or alkaline-earth metal halides (heading 90.01).

4. Chemically defined complex acids consisting of a non-metallic acid of sub-Chapter II and a metallic acid of sub-Chapter IV are to be classified in heading 28.11.

5. Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading 28.42.

6. Heading 28.44 applies only to:

(a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with a higher atomic number than 84;

(b) Natural or artificial radioactive isotopes (including those of precious metals or of base metals of Section XIV or XV), whether or not mixed together;

(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 μCi/g);

(e) Spent (irradiated) fuel elements of nuclear reactors;

(f) Radioactive residues whether or not usable.

The term "isotopes", for the purposes of this Note and of the wording of headings 28.44 and 28.45, refers to:

- individual nuclides, excluding, however, those existing in nature in the monoisotopic state;

- mixtures of isotopes of one and the same element, enriched in one or more of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

7. Heading 28.53 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.

8. Chemical elements (such as silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 38.18.

Subheading Notes.

1. For the purposes of subheading 2852.10, the expression "chemically defined" means all organic or inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or paragraphs (a) to (h) of Note 1 to Chapter 29.

SUB-CHAPTER I

CHEMICAL ELEMENTS

SUB-CHAPTER II

INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS

OF NON-METALS

SUB-CHAPTER III

HALOGEN OR SULPHUR COMPOUNDS

OF NON-METALS

SUB-CHAPTER IV

INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS

SUB-CHAPTER V

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS

AND METALS

SUB-CHAPTER VI

MISCELLANEOUS

Chapter 28 — Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

326 rows

Commodity codeDescription of goodsDuty rate (%)
28.01Fluorine, chlorine, bromine and iodine
2801.10.00- Chlorine3
2801.20.00- Iodine0
2801.30.00- Fluorine; bromine0
2802.00.00Sulphur, sublimed or precipitated; colloidal sulphur0
28.03Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)
2803.00.20- Acetylene black10
- Other carbon blacks:
2803.00.41- - Of a kind used for rubber processing2
2803.00.49- - Other2
2803.00.90- Other3
28.04Hydrogen, rare gases and other non-metals
2804.10.00- Hydrogen0
- Rare gases:
2804.21.00- - Argon3
2804.29.00- - Other3
2804.30.00- Nitrogen3
2804.40.00- Oxygen3
2804.50.00- Boron; tellurium0
- Silicon:
2804.61.00- - Containing by weight not less than 99.99% of silicon0
2804.69.00- - Other0
2804.70.00- Phosphorus3
2804.80.00- Arsenic0
2804.90.00- Selenium0
28.05Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury
- Alkali or alkaline-earth metals:
2805.11.00- - Sodium0
2805.12.00- - Calcium0
2805.19.00- - Other0
2805.30.00- Rare-earth metals, scandium and yttrium whether or not intermixed or interalloyed0
2805.40.00- Mercury0
28.06Hydrogen chloride (hydrochloric acid); chlorosulphuric acid
2806.10.00- Hydrogen chloride (hydrochloric acid)10
2806.20.00- Chlorosulphuric acid3
28.07Sulphuric acid; oleum
2807.00.10- Sulphuric acid containing by weight more than 80% of H2SO410
2807.00.90- Other10
2808.00.00Nitric acid; sulphonitric acids.2
28.09Diphosphorous pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined
2809.10.00- Diphosphorus pentaoxide0
2809.20- Phosphoric acid and polyphosphoric acids:
- - Food grade:
2809.20.31- - - Hypophosphoric acid5
2809.20.32- - - Phosphoric acid5
2809.20.39- - - Other5
- - Other:
2809.20.91- - - Hypophosphoric acid5
2809.20.92- - - Phosphoric acid5
2809.20.99- - - Other5
28.10Oxides of boron; boric acids
2810.00.10- Oxides of boron0
2810.00.20- Boric acids0
28.11Other inorganic acids and other inorganic oxygen compounds of non-metals
- Other inorganic acids:
2811.11.00- - Hydrogen fluoride (hydrofluoric acid)0
2811.12.00- - Hydrogen cyanide (hydrocyanic acid)0
2811.19- - Other:
2811.19.10- - - Arsenic acid0
2811.19.20- - - Aminosulphonic acid (sulphamic acid)0
2811.19.90- - - Other0
- Other inorganic oxygen compounds of non-metals:
2811.21.00- - Carbon dioxide2
2811.22- - Silicon dioxide:
2811.22.10- - - In powder form0
2811.22.90- - - Other0
2811.29- - Other:
2811.29.10- - - Diarsenic pentaoxide0
2811.29.20- - - Sulphur dioxide0
2811.29.90- - - Other0
28.12Halides and halide oxides of non-metals
- Chlorides and chloride oxides:
2812.11.00- - Carbonyl dichloride (phosgene)0
2812.12.00- - Phosphorus oxychloride0
2812.13.00- - Phosphorus trichloride0
2812.14.00- - Phosphorus pentachloride0
2812.15.00- - Sulphur monochloride0
2812.16.00- - Sulphur dichloride0
2812.17.00- - Thionyl chloride0
2812.19.00- - Other0
2812.90.00- Other0
28.13Sulphides of non-metals; commercial phosphorus trisulphide
2813.10.00- Carbon disulphide0
2813.90.00- Other0
28.14Ammonia, anhydrous or in aqueous solution
2814.10.00- Anhydrous ammonia2
2814.20.00- Ammonia in aqueous solution5
28.15Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium
- Sodium hydroxide (caustic soda):
2815.11.00- - Solid5
2815.12.00- - In aqueous solution (soda lye or liquid soda)20
2815.20.00- Potassium hydroxide (caustic potash)0
2815.30.00- Peroxides of sodium or potassium0
28.16Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium
2816.10.00- Hydroxide and peroxide of magnesium5
2816.40.00- Oxides, hydroxides and peroxides, of strontium or barium5
28.17Zinc oxide; zinc peroxide
2817.00.10- Zinc oxide2
2817.00.20- Zinc peroxide0
28.18Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide
2818.10.00- Artificial corundum, whether or not chemically defined0
2818.20.00- Aluminium oxide, other than artificial corundum2
2818.30.00- Aluminium hydroxide3
28.19Chromium oxides and hydroxides
2819.10.00- Chromium trioxide0
2819.90.00- Other0
28.20Manganese oxides
2820.10.00- Manganese dioxide3
2820.90.00- Other0
28.21Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3
2821.10.00- Iron oxides and hydroxides2
2821.20.00- Earth colours3
2822.00.00Cobalt oxides and hydroxides; commercial cobalt oxides0
2823.00.00Titanium oxides0
28.24Lead oxides; red lead and orange lead
2824.10.00- Lead monoxide (litharge, massicot)0
2824.90.00- Other0
28.25Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides
2825.10.00- Hydrazine and hydroxylamine and their inorganic salts0
2825.20.00- Lithium oxide and hydroxide0
2825.30.00- Vanadium oxides and hydroxides0
2825.40.00- Nickel oxides and hydroxides0
2825.50.00- Copper oxides and hydroxides0
2825.60.00- Germanium oxides and zirconium dioxide0
2825.70.00- Molybdenum oxides and hydroxides0
2825.80.00- Antimony oxides0
2825.90.00- Other0
28.26Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts
- Fluorides:
2826.12.00- - Of aluminium0
2826.19.00- - Other0
2826.30.00- Sodium hexafluoroaluminate (synthetic cryolite)0
2826.90.00- Other0
28.27Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides
2827.10.00- Ammonium chloride0
2827.20- Calcium chloride:
2827.20.10- - Containing 73% - 80% by weight15
2827.20.90- - Other10
- Other chlorides:
2827.31.00- - Of magnesium0
2827.32.00- - Of aluminium3
2827.35.00- - Of nickel0
2827.39- - Other:
2827.39.10- - - Of barium or of cobalt0
2827.39.20- - - Of iron0
2827.39.30- - - Of zinc2
2827.39.90- - - Other2
- Chloride oxides and chloride hydroxides:
2827.41.00- - Of copper0
2827.49.00- - Other0
- Bromides and bromide oxides:
2827.51.00- - Bromides of sodium or of potassium0
2827.59.00- - Other0
2827.60.00- Iodides and iodide oxides0
28.28Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites
2828.10.00- Commercial calcium hypochlorite and other calcium hypochlorites0
2828.90- Other:
2828.90.10- - Sodium hypochlorite0
2828.90.90- - Other0
28.29Chlorates and perchlorates; bromates and perbromates; iodates and periodates
- Chlorates:
2829.11.00- - Of sodium0
2829.19.00- - Other0
2829.90- Other:
2829.90.10- - Sodium perchlorate0
2829.90.90- - Other0
28.30Sulphides; polysulphides, whether or not chemically defined
2830.10.00- Sodium sulphides0
2830.90- Other:
2830.90.10- - Cadmium sulphide or zinc sulphide0
2830.90.90- - Other0
28.31Dithionites and sulphoxylates
2831.10.00- Of sodium0
2831.90.00- Other0
28.32Sulphites; thiosulphates
2832.10.00- Sodium sulphites0
2832.20.00- Other sulphites0
2832.30.00- Thiosulphates0
28.33Sulphates; alums; peroxosulphates (persulphates)
- Sodium sulphates:
2833.11.00- - Disodium sulphate5
2833.19.00- - Other5
- Other sulphates:
2833.21.00- - Of magnesium5
2833.22- - Of aluminium:
2833.22.10- - - Commercial grade5
2833.22.90- - - Other5
2833.24.00- - Of nickel5
2833.25.00- - Of copper5
2833.27.00- - Of barium3
2833.29- - Other:
2833.29.20- - - Tribasic lead sulphate5
2833.29.30- - - Of chromium5
2833.29.40- - - Of zinc5
2833.29.90- - - Other5
2833.30.00- Alums10
2833.40.00- Peroxosulphates (persulphates)5
28.34Nitrites; nitrates
2834.10.00- Nitrites0
- Nitrates:
2834.21.00- - Of potassium0
2834.29- - Other:
2834.29.10- - - Of bismuth3
2834.29.90- - - Other3
28.35Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined
2835.10.00- Phosphinates (hypophosphites) and phosphonates (phosphites)0
- Phosphates:
2835.22.00- - Of mono- or disodium0
2835.24.00- - Of potassium0
2835.25- - Calcium hydrogenorthophosphate (“dicalcium phosphate”):
2835.25.10- - - Feed grade0
2835.25.90- - - Other0
2835.26.00- - Other phosphates of calcium0
2835.29- - Other:
2835.29.10- - - Of trisodium0
2835.29.90- - - Other0
- Polyphosphates:
2835.31- - Sodium triphosphate (sodium tripolyphosphate):
2835.31.10- - - Food grade5
2835.31.90- - - Other5
2835.39- - Other:
2835.39.10- - - Tetrasodium pyrophosphate0
2835.39.90- - - Other0
28.36Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate
2836.20.00- Disodium carbonate2
2836.30.00- Sodium hydrogencarbonate (sodium bicarbonate)5
2836.40.00- Potassium carbonates0
2836.50- Calcium carbonate:
2836.50.10- - Food or pharmaceutical grade10
2836.50.90- - Other10
2836.60.00- Barium carbonate0
- Other:
2836.91.00- - Lithium carbonates0
2836.92.00- - Strontium carbonate0
2836.99- - Other:
2836.99.10- - - Commercial ammonium carbonate0
2836.99.20- - - Lead carbonates0
2836.99.90- - - Other3
28.37Cyanides, cyanide oxides and complex cyanides
- Cyanides and cyanide oxides:
2837.11.00- - Of sodium0
2837.19.00- - Other0
2837.20.00- Complex cyanides0
28.39Silicates; commercial alkali metal silicates
- Of sodium:
2839.11.00- - Sodium metasilicates3
2839.19- - Other:
2839.19.20- - - Sodium orthosilicate; sodium pyrosilicate3
2839.19.90- - - Other0
2839.90.00- Other2
28.40Borates; peroxoborates (perborates)
- Disodium tetraborate (refined borax):
2840.11.00- - Anhydrous0
2840.19.00- - Other0
2840.20.00- Other borates0
2840.30.00- Peroxoborates (perborates)0
28.41Salts of oxometallic or peroxometallic acids
2841.30.00- Sodium dichromate0
2841.50.00- Other chromates and dichromates; peroxochromates0
- Manganites, manganates and permanganates:
2841.61.00- - Potassium permanganate0
2841.69.00- - Other0
2841.70.00- Molybdates0
2841.80.00- Tungstates (wolframates)0
2841.90.00- Other0
28.42Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides
2842.10.00- Double or complex silicates, including aluminosilicates whether or not chemically defined5
2842.90- Other:
2842.90.10- - Sodium arsenite0
2842.90.20- - Copper or chromium salts0
2842.90.30- - Other fulminates, cyanates and thiocyanates0
2842.90.90- - Other0
28.43Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals
2843.10.00- Colloidal precious metals0
- Silver compounds:
2843.21.00- - Silver nitrate0
2843.29.00- - Other0
2843.30.00- Gold compounds0
2843.90.00- Other compounds; amalgams0
28.44Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products
2844.10- Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds:
2844.10.10- - Natural uranium and its compounds0
2844.10.90- - Other0
2844.20- Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products:
2844.20.10- - Uranium enriched in U 235 and its compounds; plutonium and its compounds0
2844.20.90- - Other0
2844.30- Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products:
2844.30.10- - Uranium depleted in U 235 and its compounds; thorium and its compounds0
2844.30.90- - Other0
- Radioactive elements and isotopes and compounds other than those of subheading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues:
2844.41.00- - Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing tritium or its compounds0
2844.42.00- - Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or compounds0
2844.43.00- - Other radioactive elements and isotopes and compounds; other alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds0
2844.44.00- - Radioactive residues0
2844.50.00- Spent (irradiated) fuel elements (cartridges) of nuclear reactors0
28.45Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined
2845.10.00- Heavy water (deuterium oxide)0
2845.20.00- Boron enriched in boron-10 and its compounds0
2845.30.00- Lithium enriched in lithium-6 and its compounds0
2845.40.00- Helium-30
2845.90.00- Other0
28.46Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals
2846.10.00- Cerium compounds0
2846.90.00- Other0
28.47Hydrogen peroxide, whether or not solidified with urea.
2847.00.10- In liquid form3
2847.00.90- Other0
28.49Carbides, whether or not chemically defined
2849.10.00- Of calcium0
2849.20.00- Of silicon0
2849.90.00- Other0
2850.00.00Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.490
28.52Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams
2852.10- Chemically defined:
2852.10.10- - Mercury sulphates3
2852.10.20- - Mercury compounds of a kind used as luminophores0
2852.10.90- - Other0
2852.90- Other:
2852.90.10- - Mercury tannates0
2852.90.20- - Mercury sulphides; mercury polysulphides; mercury polyphosphates; mercury carbides; heterocyclic mercury compounds of subheading 2934.99.90; mercury peptone derivatives; other protein derivatives of mercury0
2852.90.90- - Other0
28.53Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals
2853.10.00- Cyanogen chloride (chlorcyan)0
2853.90- Other:
2853.90.10- - Demineralized waters0
2853.90.90- - Other0

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