Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
Raw hides and skins (other than furskins) and leather
Notes.
1. This Chapter does not cover:
(a) Parings or similar waste of raw hides or skins (heading 05.11);
(b) Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or
(c) Raw hides and skins, with the hair or wool on, tanned or dressed (Chapter 43); however, the following are to remain classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), equine animals, sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), goats or kids (except Yemen, Mongolian or Tibetan goats and kids), swine (including peccary), chamois, gazelle, camels (including dromedaries), reindeer, elk, deer, roebucks or dogs.
2. (A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning process (including pre-tanning) that is reversible (headings 41.01 to 41.03, as the case may be).
(B) For the purposes of headings 41.04 to 41.06, the term "crust" includes hides and skins that have been retanned, coloured or fat-liquored (oiled) prior to drying.
3. Throughout the Nomenclature the expression "composition leather" means only the substances of the kind referred to in heading 41.15.
Chapter 41 — Raw hides and skins (other than furskins) and leather
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| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 41.01 | Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | |
| 4101.20.00 | - Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved | 0 |
| 4101.50.00 | - Whole hides and skins, of a weight exceeding 16 kg | 0 |
| 4101.90 | - Other, including butts, bends and bellies: | |
| 4101.90.10 | - - Pre-tanned | 5 |
| 4101.90.90 | - - Other | 0 |
| 41.02 | Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter | |
| 4102.10.00 | - With wool on | 0 |
| - Without wool on: | ||
| 4102.21.00 | - - Pickled | 0 |
| 4102.29.00 | - - Other | 0 |
| 41.03 | Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter | |
| 4103.20.00 | - Of reptiles | 0 |
| 4103.30.00 | - Of swine | 5 |
| 4103.90.00 | - Other | 0 |
| 41.04 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared | |
| - In the wet state (including wet-blue): | ||
| 4104.11 | - - Full grains, unsplit; grain splits: | |
| 4104.11.10 | - - - Of bovine, vegetable tanned | 3 |
| 4104.11.90 | - - - Other | 3 |
| 4104.19.00 | - - Other | 3 |
| - In the dry state (crust): | ||
| 4104.41.00 | - - Full grains, unsplit; grain splits | 5 |
| 4104.49.00 | - - Other | 5 |
| 41.05 | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared | |
| 4105.10.00 | - In the wet state (including wet-blue) | 0 |
| 4105.30.00 | - In the dry state (crust) | 5 |
| 41.06 | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared | |
| - Of goats or kids: | ||
| 4106.21.00 | - - In the wet state (including wet-blue) | 0 |
| 4106.22.00 | - - In the dry state (crust) | 5 |
| - Of swine: | ||
| 4106.31.00 | - - In the wet state (including wet-blue) | 0 |
| 4106.32.00 | - - In the dry state (crust) | 0 |
| 4106.40.00 | - Of reptiles | 0 |
| - Other: | ||
| 4106.91.00 | - - In the wet state (including wet-blue) | 0 |
| 4106.92.00 | - - In the dry state (crust) | 5 |
| 41.07 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14 | |
| - Whole hides and skins: | ||
| 4107.11.00 | - - Full grains, unsplit | 10 |
| 4107.12.00 | - - Grain splits | 10 |
| 4107.19.00 | - - Other | 10 |
| - Other, including sides: | ||
| 4107.91.00 | - - Full grains, unsplit | 10 |
| 4107.92.00 | - - Grain splits | 5 |
| 4107.99.00 | - - Other | 10 |
| 4112.00.00 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14 | 10 |
| 41.13 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14 | |
| 4113.10.00 | - Of goats or kids | 10 |
| 4113.20.00 | - Of swine | 5 |
| 4113.30.00 | - Of reptiles | 10 |
| 4113.90.00 | - Other | 10 |
| 41.14 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | |
| 4114.10.00 | - Chamois (including combination chamois) leather | 5 |
| 4114.20.00 | - Patent leather and patent laminated leather; metallised leather | 5 |
| 41.15 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | |
| 4115.10.00 | - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls | 5 |
| 4115.20.00 | - Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | 5 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.