Appendix II — Preferential import tariff

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

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Section/Chapter notes

Pharmaceutical products

Notes.

1. This Chapter does not cover:

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

(b) Products, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking, containing nicotine (heading 24.04);

(c) Plaster specially calcined or finely ground for use in dentistry (heading 25.20);

(d) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal use (heading 33.01);

(e) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;

(f) Soap or other products of heading 34.01 containing added medicaments;

(g) Preparations with a basis of plaster for use in dentistry (heading 34.07);

(h) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02); or

(ij) Diagnostic reagents of heading 38.22.

2. For the purposes of heading 30.02, the expression "immunological products" applies to peptides and proteins (other than goods of heading 29.37) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumour necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors (CSF).

3. For the purposes of headings 30.03 and 30.04 and Note 4(d) to this Chapter, the following are to be understood as follows:

(a) Unmixed products comprise:

(1) Unmixed products dissolved in water;

(2) All goods of Chapter 28 or 29; and

(3) Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent;

(b) Mixed products:

(1) Colloidal solutions and suspensions (other than colloidal sulphur);

(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

(3) Salts and concentrates obtained by evaporating natural mineral waters.

4. Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:

(a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarn) and sterile tissue adhesives for surgical wound closure;

(b) Sterile laminaria and sterile laminaria tents;

(c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;

(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more constituents which have been mixed together for such uses;

(e) Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses, even if they may contain active pharmaceutical substances;

(f) Dental cements and other dental fillings; bone reconstruction cements;

(g) First-aid boxes and kits;

(h) Chemical contraceptive preparations based on hormones, other products of heading 29.37 or spermicides;

(ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;

(k) Pharmaceutical waste, that is, pharmaceutical products which are unfit for their original purpose, for example, due to expiry of shelf life; and

(l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.

Subheading Notes.

1. For the purposes of subheadings 3002.13 and 3002.14, the following are to be considered:

(a) Unmixed products, being pure products, whether or not containing impurities;

(b) Mixed products:

(1) The products referred to in (a) above dissolved in water or in another solvent;

(2) The products referred to in (a) and (b)(1) above with the addition of a stabiliser necessary for their preservation or transport; and

(3) The products referred to in (a), (b)(1) and (b)(2) above with the addition of any other additive.

2. Subheadings 3003.60 and 3004.60 include oral medicaments containing artemisinin (INN) combined with other pharmaceutically active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutically active ingredients: amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).

(*): Oral form means a form for administration by mouth (e.g., swallowing, chewing, sucking, placing under the tongue…)

Chapter 30 — Pharmaceutical products

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Commodity codeDescription of goodsDuty rate (%)
30.01Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
3001.20.00- Extracts of glands or other organs or of their secretions0
3001.90.00- Other0
30.02Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified
- Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes:
3002.12- - Antisera and other blood fractions:
3002.12.10- - - Antisera; plasma protein solutions; haemoglobin powder0
3002.12.90- - - Other0
3002.13.00- - Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale0
3002.14.00- - Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale0
3002.15.00- - Immunological products, put up in measured doses or in forms or packings for retail sale0
- Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
3002.41- - Vaccines for human medicine:
3002.41.10- - - Tetanus toxoid0
3002.41.20- - - Pertussis, measles, meningitis or polio vaccines0
3002.41.90- - - Other0
3002.42.00- - Vaccines for veterinary medicine0
3002.49.00- - Other0
- Cell cultures, whether or not modified:
3002.51.00- - Cell therapy products0
3002.59.00- - Other0
3002.90.00- Other0
30.03Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale
3003.10- Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives:
3003.10.10- - Containing amoxicillin (INN) or its salts8
3003.10.20- - Containing ampicillin (INN) or its salts8
3003.10.90- - Other0
3003.20.00- Other, containing antibiotics0
- Other, containing hormones or other products of heading 29.37:
3003.31.00- - Containing insulin0
3003.39.00- - Other0
- Other, containing alkaloids or derivatives thereof:
3003.41.00- - Containing ephedrine or its salts0
3003.42.00- - Containing pseudoephedrine (INN) or its salts0
3003.43.00- - Containing norephedrine or its salts0
3003.49.00- - Other0
3003.60.00- Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter0
3003.90.00- Other0
30.04Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale
3004.10- Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives:
- - Containing penicillins or derivatives thereof:
3004.10.15- - - Containing penicillin G (excluding penicillin G benzathine), phenoxymethyl penicillin or salts thereof5
3004.10.16- - - Containing ampicillin, amoxycillin or salts thereof, of a kind taken orally8
3004.10.19- - - Other0
3004.10.20- - Containing streptomycins or derivatives thereof0
3004.20- Other, containing antibiotics:
3004.20.10- - Containing gentamycin, lincomycin, sulfamethoxazole or their derivatives, of a kind taken orally or in ointment form5
- - Containing erythromycin or derivatives thereof:
3004.20.31- - - Of a kind taken orally5
3004.20.32- - - In ointment form5
3004.20.39- - - Other0
- - Containing tetracyclines or chloramphenicols or derivatives thereof:
3004.20.71- - - Of a kind taken orally or in ointment form5
3004.20.79- - - Other0
- - Other:
3004.20.91- - - Of a kind taken orally or in ointment form0
3004.20.99- - - Other0
- Other, containing hormones or other products of heading 29.37:
3004.31.00- - Containing insulin0
3004.32- - Containing corticosteroid hormones, their derivatives or structural analogues:
3004.32.10- - - Containing dexamethasone or their derivatives5
3004.32.40- - - Containing hydrocortisone sodium succinate or fluocinolone acetonide0
3004.32.90- - - Other0
3004.39.00- - Other0
- Other, containing alkaloids or derivatives thereof:
3004.41.00- - Containing ephedrine or its salts0
3004.42.00- - Containing pseudoephedrine (INN) or its salts0
3004.43.00- - Containing norephedrine or its salts0
3004.49- - Other:
- - - Containing morphine or its derivatives:
3004.49.11- - - - Of a kind taken orally or for injection0
3004.49.19- - - - Other0
- - - Containing papaverine or berberine:
3004.49.51- - - - Of a kind taken orally5
3004.49.59- - - - Other0
3004.49.60- - - Containing theophylline, of a kind taken orally5
3004.49.70- - - Containing atropine sulphate5
3004.49.80- - - Containing quinine hydrochloride or dihydroquinine chloride, for injection; containing quinine sulphate or bisulphate, of a kind taken orally0
3004.49.90- - - Other0
3004.50- Other, containing vitamins or other products of heading 29.36:
3004.50.10- - Of a kind suitable for children, in syrup form0
- - Other, containing more than one vitamin:
3004.50.21- - - Of a kind taken orally0
3004.50.29- - - Other0
- - Other:
3004.50.91- - - Containing vitamin A, B or C0
3004.50.99- - - Other0
3004.60- Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter:
3004.60.10- - Containing artemisinin combined with other pharmaceutical active ingredients5
3004.60.20- - Containing artesunate or chloroquine5
3004.60.90- - Other5
3004.90- Other:
3004.90.10- - Transdermal therapeutic system patches for the treatment of cancer or heart diseases0
3004.90.20- - Closed sterile water for inhalation, pharmaceutical grade0
3004.90.30- - Antiseptics0
- - Anaesthetics:
3004.90.41- - - Containing procaine hydrochloride5
3004.90.49- - - Other0
- - Analgesics, antipyretics and other medicaments for the treatment of coughs or colds, whether or not containing antihistamines:
3004.90.51- - - Containing acetylsalicylic acid, paracetamol or dipyrone (INN), of a kind taken orally3
3004.90.53- - - Containing diclofenac, of a kind taken orally5
3004.90.54- - - Containing piroxicam (INN) or ibuprofen0
3004.90.55- - - Other, in liniment form5
3004.90.59- - - Other3
- - Antimalarials:
3004.90.62- - - Containing primaquine5
3004.90.64- - - Containing artemisinin other than of subheading 3004.60.105
- - - Other:
3004.90.65- - - - Herbal medicaments5
3004.90.69- - - - Other0
- - Anthelmintic:
3004.90.71- - - Containing piperazine or mebendazole (INN)5
- - - Other:
3004.90.72- - - - Herbal medicaments5
3004.90.79- - - - Other0
- - Other medicaments for the treatment of cancer, HIV/AIDS or other intractable diseases:
3004.90.81- - - Containing deferoxamine, for injection0
3004.90.82- - - Anti HIV/AIDS medicaments0
3004.90.89- - - Other0
- - Other:
3004.90.91- - - Containing sodium chloride or glucose, for infusion0
3004.90.92- - - Containing sorbitol or salbutamol, for infusion0
3004.90.93- - - Containing sorbitol or salbutamol, in other forms5
3004.90.94- - - Containing cimetidine (INN) or ranitidine (INN) other than for injection5
3004.90.95- - - Containing phenobarbital, diazepam or chlorpromazine, other than for injection or infusion5
3004.90.96- - - Nasal-drop medicaments containing naphazoline, xylometazoline or oxymetazoline5
- - - Other:
3004.90.98- - - - Herbal medicaments5
3004.90.99- - - - Other0
30.05Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
3005.10- Adhesive dressings and other articles having an adhesive layer:
3005.10.10- - Impregnated or coated with pharmaceutical substances8
3005.10.90- - Other8
3005.90- Other:
3005.90.10- - Bandages8
3005.90.20- - Gauze8
3005.90.90- - Other8
30.06Pharmaceutical goods specified in Note 4 to this Chapter
3006.10- Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable:
3006.10.10- - Sterile absorbable surgical or dental yarn; sterile surgical or dental adhesion barriers, whether or not absorbable0
3006.10.90- - Other0
3006.30- Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient:
3006.30.10- - Barium sulphate, of a kind taken orally7
3006.30.20- - Reagents of microbial origin, of a kind suitable for veterinary biological diagnosis0
3006.30.30- - Other microbial diagnostic reagents0
3006.30.90- - Other0
3006.40- Dental cements and other dental fillings; bone reconstruction cements:
3006.40.10- - Dental cements and other dental fillings0
3006.40.20- - Bone reconstruction cements0
3006.50.00- First-aid boxes and kits0
3006.60.00- Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides0
3006.70.00- Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments0
- Other:
3006.91.00- - Appliances identifiable for ostomy use5
3006.92- - Waste pharmaceuticals:
3006.92.10- - - Of medicaments for the treatment of cancer, HIV/AIDS or other intractable diseases14
3006.92.90- - - Other14
3006.93.00- - Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses15

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