Appendix II — Preferential import tariff

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

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Section/Chapter notes

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Notes.

1. For the purposes of heading 47.02, the expression "chemical wood pulp, dissolving grade" means chemical wood pulp having, by weight, an insoluble fraction of 92% or more for soda or sulphate wood pulp or 88% or more for sulphite wood pulp, after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20°C and, for sulphite wood pulp, an ash content that does not exceed 0.15% by weight.

Chapter 47 — Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

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Commodity codeDescription of goodsDuty rate (%)
4701.00.00Mechanical wood pulp1
47.02Chemical wood pulp, dissolving grades
4702.00.10- Coniferous1
4702.00.20- Non-coniferous1
47.03Chemical wood pulp, soda or sulphate, other than dissolving grades
- Unbleached:
4703.11.00- - Coniferous0
4703.19.00- - Non-coniferous0
- Semi-bleached or bleached:
4703.21.00- - Coniferous0
4703.29.00- - Non-coniferous0
47.04Chemical wood pulp, sulphite, other than dissolving grades
- Unbleached:
4704.11.00- - Coniferous0
4704.19.00- - Non-coniferous0
- Semi-bleached or bleached:
4704.21.00- - Coniferous0
4704.29.00- - Non-coniferous0
4705.00.00Wood pulp obtained by a combination of mechanical and chemical pulping processes0
47.06Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
4706.10.00- Cotton linters pulp0
4706.20.00- Pulps of fibres derived from recovered (waste and scrap) paper or paperboard0
4706.30.00- Other, of bamboo0
- Other:
4706.91.00- - Mechanical0
4706.92.00- - Chemical0
4706.93- - Obtained by a combination of mechanical and chemical processes:
4706.93.10- - - Abaca pulp0
4706.93.90- - - Other0
47.07Recovered (waste and scrap) paper or paperboard
4707.10.00- Unbleached kraft paper or paperboard or corrugated paper or paperboard0
4707.20.00- Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass0
4707.30.00- Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)0
4707.90.00- Other, including unsorted waste and scrap0

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