Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Notes.
1. Apart from blow lamps, portable forges, grinding wheels with frames, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of:
(a) Base metal;
(b) Metal carbides or cermets;
(c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or
(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves or the like, of base metal, which retain their identity and function after the application of the abrasive material.
2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool holders for hand tools (heading 84.66). However, parts of general use as defined in Note 2 to Section XV are excluded in all cases from this Chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 85.10.
3. Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be classified in heading 82.15.
Chapter 82 — Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
99 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 82.01 | Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry | |
| 8201.10.00 | - Spades and shovels | 20 |
| 8201.30 | - Mattocks, picks, hoes and rakes: | |
| 8201.30.10 | - - Hoes and rakes | 20 |
| 8201.30.90 | - - Other | 20 |
| 8201.40.00 | - Axes, bill hooks and similar hewing tools | 20 |
| 8201.50.00 | - Secateurs and similar one-handed pruners and shears (including poultry shears) | 20 |
| 8201.60.00 | - Hedge shears, two-handed pruning shears and similar two-handed shears | 20 |
| 8201.90.00 | - Other hand tools of a kind used in agriculture, horticulture or forestry | 20 |
| 82.02 | Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) | |
| 8202.10.00 | - Hand saws | 20 |
| 8202.20.00 | - Band saw blades | 10 |
| - Circular saw blades (including slitting or slotting saw blades): | ||
| 8202.31.00 | - - With working part of steel | 2 |
| 8202.39.00 | - - Other, including parts | 2 |
| 8202.40.00 | - Chain saw blades | 0 |
| - Other saw blades: | ||
| 8202.91.00 | - - Straight saw blades, for working metal | 2 |
| 8202.99 | - - Other: | |
| 8202.99.10 | - - - Straight saw blades | 2 |
| 8202.99.90 | - - - Other | 2 |
| 82.03 | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools | |
| 8203.10.00 | - Files, rasps and similar tools | 20 |
| 8203.20.00 | - Pliers (including cutting pliers), pincers, tweezers and similar tools | 20 |
| 8203.30.00 | - Metal cutting shears and similar tools | 5 |
| 8203.40.00 | - Pipe-cutters, bolt croppers, perforating punches and similar tools | 10 |
| 82.04 | Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles | |
| - Hand-operated spanners and wrenches: | ||
| 8204.11.00 | - - Non-adjustable | 20 |
| 8204.12.00 | - - Adjustable | 20 |
| 8204.20.00 | - Interchangeable spanner sockets, with or without handles | 20 |
| 82.05 | Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks | |
| 8205.10.00 | - Drilling, threading or tapping tools | 5 |
| 8205.20.00 | - Hammers and sledge hammers | 20 |
| 8205.30.00 | - Planes, chisels, gouges and similar cutting tools for working wood | 20 |
| 8205.40.00 | - Screwdrivers | 20 |
| - Other hand tools (including glaziers’ diamonds): | ||
| 8205.51.00 | - - Household tools | 20 |
| 8205.59.00 | - - Other | 20 |
| 8205.60.00 | - Blow lamps | 20 |
| 8205.70.00 | - Vices, clamps and the like | 20 |
| 8205.90.00 | - Other, including sets of articles of two or more subheadings of this heading | 20 |
| 8206.00.00 | Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale | 20 |
| 82.07 | Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools | |
| - Rock drilling or earth boring tools: | ||
| 8207.13.00 | - - With working part of cermets | 0 |
| 8207.19.00 | - - Other, including parts | 0 |
| 8207.20.00 | - Dies for drawing or extruding metal | 0 |
| 8207.30.00 | - Tools for pressing, stamping or punching | 0 |
| 8207.40.00 | - Tools for tapping or threading | 0 |
| 8207.50.00 | - Tools for drilling, other than for rock drilling | 0 |
| 8207.60.00 | - Tools for boring or broaching | 0 |
| 8207.70.00 | - Tools for milling | 0 |
| 8207.80.00 | - Tools for turning | 0 |
| 8207.90.00 | - Other interchangeable tools | 0 |
| 82.08 | Knives and cutting blades, for machines or for mechanical appliances | |
| 8208.10.00 | - For metal working | 0 |
| 8208.20.00 | - For wood working | 0 |
| 8208.30.00 | - For kitchen appliances or for machines used by the food industry | 20 |
| 8208.40.00 | - For agricultural, horticultural or forestry machines | 0 |
| 8208.90.00 | - Other | 0 |
| 8209.00.00 | Plates, sticks, tips and the like for tools, unmounted, of cermets | 0 |
| 8210.00.00 | Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink | 20 |
| 82.11 | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor | |
| 8211.10.00 | - Sets of assorted articles | 5 |
| - Other: | ||
| 8211.91.00 | - - Table knives having fixed blades | 5 |
| 8211.92 | - - Other knives having fixed blades: | |
| 8211.92.50 | - - - Of a kind used for agriculture, horticulture or forestry | 5 |
| - - - Other: | ||
| 8211.92.92 | - - - - Hunting knives, diving knives and scouts' knives | 5 |
| 8211.92.99 | - - - - Other | 5 |
| 8211.93 | - - Knives having other than fixed blades: | |
| - - - Of a kind used for agriculture, horticulture or forestry: | ||
| 8211.93.21 | - - - - With handle of base metal | 5 |
| 8211.93.29 | - - - - Other | 5 |
| 8211.93.30 | - - - Flick knives or spring knives; penknives with blades of 15 cm or more in length | 5 |
| 8211.93.90 | - - - Other | 5 |
| 8211.94 | - - Blades: | |
| 8211.94.10 | - - - For knives of a kind used for agriculture, horticulture or forestry | 5 |
| 8211.94.90 | - - - Other | 5 |
| 8211.95.00 | - - Handles of base metal | 5 |
| 82.12 | Razors and razor blades (including razor blade blanks in strips) | |
| 8212.10.00 | - Razors | 20 |
| 8212.20 | - Safety razor blades, including razor blade blanks in strips: | |
| 8212.20.10 | - - Double-edged razor blades | 20 |
| 8212.20.90 | - - Other | 20 |
| 8212.90.00 | - Other parts | 17 |
| 8213.00.00 | Scissors, tailors’ shears and similar shears, and blades therefor | 25 |
| 82.14 | Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) | |
| 8214.10.00 | - Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor | 25 |
| 8214.20.00 | - Manicure or pedicure sets and instruments (including nail files) | 25 |
| 8214.90.00 | - Other | 25 |
| 82.15 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | |
| 8215.10.00 | - Sets of assorted articles containing at least one article plated with precious metal | 25 |
| 8215.20.00 | - Other sets of assorted articles | 25 |
| - Other: | ||
| 8215.91.00 | - - Plated with precious metal | 25 |
| 8215.99.00 | - - Other | 25 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.