Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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Musical instruments; parts and accessories of such articles
Notes.
1. This Chapter does not cover:
(a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(b) Microphones, amplifiers, loudspeakers, headphones, switches, stroboscopes or other auxiliary instruments, apparatus or equipment of Chapter 85 or 90, for use with, but not incorporated in or housed in the same cabinet as, instruments of this Chapter;
(c) Toy instruments or apparatus (heading 95.03);
(d) Brushes for cleaning musical instruments (heading 96.03); or monopods, bipods, tripods and similar articles (heading 96.20); or
(e) Collectors' pieces or antiques (heading 97.05 or 97.06).
2. Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 are to be classified in the same heading as the relevant instrument where entered with such instruments in numbers normal thereto and clearly intended for use therewith.
Cards, discs and rolls of heading 92.09, entered with the instrument to which they relate, are to be treated as separate articles and not as forming a constituent part of such instrument.
Chapter 92 — Musical instruments; parts and accessories of such articles
30 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 92.01 | Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments | |
| 9201.10.00 | - Upright pianos | 3 |
| 9201.20.00 | - Grand pianos | 3 |
| 9201.90.00 | - Other | 3 |
| 92.02 | Other string musical instruments (for example, guitars, violins, harps) | |
| 9202.10.00 | - Played with a bow | 3 |
| 9202.90.00 | - Other | 3 |
| 92.05 | Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs | |
| 9205.10.00 | - Brass-wind instruments | 3 |
| 9205.90 | - Other: | |
| 9205.90.10 | - - Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds | 3 |
| 9205.90.90 | - - Other | 3 |
| 9206.00.00 | Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas) | 3 |
| 92.07 | Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) | |
| 9207.10.00 | - Keyboard instruments, other than accordions | 5 |
| 9207.90.00 | - Other | 3 |
| 92.08 | Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments | |
| 9208.10.00 | - Musical boxes | 3 |
| 9208.90 | - Other: | |
| 9208.90.10 | - - Decoy calls, whistles, call horns and other mouth-blown sound signalling instruments | 3 |
| 9208.90.90 | - - Other | 3 |
| 92.09 | Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds | |
| 9209.30.00 | - Musical instrument strings | 3 |
| - Other: | ||
| 9209.91 | - - Parts and accessories for pianos: | |
| 9209.91.10 | - - - Strung backs, keyboards and metal frames for upright pianos | 3 |
| 9209.91.90 | - - - Other | 3 |
| 9209.92.00 | - - Parts and accessories for the musical instruments of heading 92.02 | 3 |
| 9209.94.00 | - - Parts and accessories for the musical instruments of heading 92.07 | 3 |
| 9209.99.00 | - - Other | 3 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.