Appendix II — Preferential import tariff

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

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Section/Chapter notes

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

Arms and ammunition; parts and accessories thereof

Notes.

1. This Chapter does not cover:

(a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(c) Armoured fighting vehicles (heading 87.10);

(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);

(e) Bows, arrows, fencing foils or toys (Chapter 95); or

(f) Collectors' pieces or antiques (heading 97.05 or 97.06).

2. In heading 93.06, the expression "parts thereof" does not include radio or radar apparatus of heading 85.26.

Chapter 93 — Arms and ammunition; parts and accessories thereof

50 rows

Commodity codeDescription of goodsDuty rate (%)
93.01Military weapons, other than revolvers, pistols and the arms of heading 93.07
9301.10.00- Artillery weapons (for example, guns, howitzers and mortars)0
9301.20.00- Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors0
9301.90.00- Other0
9302.00.00Revolvers and pistols, other than those of heading 93.03 or 93.040
93.03Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
9303.10.00- Muzzle-loading firearms0
9303.20- Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles:
9303.20.10- - Hunting shotguns30
9303.20.90- - Other0
9303.30- Other sporting, hunting or target-shooting rifles:
9303.30.10- - Hunting rifles30
9303.30.90- - Other0
9303.90- Other:
9303.90.10- - Very pistols and other devices designed to project only signal flares with a calibre of 20 mm or more but excluding 23 mm and 26.5 mm0
9303.90.90- - Other0
93.04Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07
9304.00.10- Air guns, operating at a pressure of less than 7 kgf/cm230
9304.00.90- Other0
93.05Parts and accessories of articles of headings 93.01 to 93.04
9305.10.00- Of revolvers or pistols0
9305.20.00- Of shotguns or rifles of heading 93.030
- Other:
9305.91- - Of military weapons of heading 93.01:
9305.91.10- - - Of leather or of textile material0
9305.91.90- - - Other0
9305.99- - Other:
- - - Of goods of subheading 9304.00.90:
9305.99.11- - - - Of leather or of textile material0
9305.99.19- - - - Other0
- - - Other:
9305.99.91- - - - Of leather or of textile material30
9305.99.99- - - - Other30
93.06Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads
- Shotgun cartridges and parts thereof; air gun pellets:
9306.21.00- - Cartridges0
9306.29.00- - Other0
9306.30- Other cartridges and parts thereof:
- - For revolvers and pistols of heading 93.02:
9306.30.11- - - .22 calibre cartridges0
9306.30.19- - - Other0
9306.30.20- - Cartridges for riveting or similar tools or for captive-bolt humane killers; parts thereof0
9306.30.30- - For sporting, hunting or target-shooting guns, rifles and carbines, other than shotguns0
- - Other:
9306.30.91- - - .22 calibre cartridges0
9306.30.99- - - Other0
9306.90- Other:
9306.90.10- - Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof0
9306.90.90- - Other0
9307.00.00Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor5

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