Appendix II — Preferential import tariff

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

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Section/Chapter notes

LIVE ANIMALS; ANIMAL PRODUCTS

Notes.

1. In this Section, any reference to a particular genus or species of animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2. Except where the context otherwise requires, any reference in this Nomenclature to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried.

Live animals

Notes.

1. This Chapter covers all live animals except:

(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;

(b) Cultures of micro-organisms and other products of heading 30.02; and

(c) Animals of heading 95.08.

Chapter 01 — Live animals

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Commodity codeDescription of goodsDuty rate (%)
01.01Live horses, asses, mules and hinnies
- Horses:
0101.21.00- - Pure-bred breeding animals0
0101.29.00- - Other5
0101.30- Asses:
0101.30.10- - Pure-bred breeding animals0
0101.30.90- - Other5
0101.90.00- Other5
01.02Live bovine animals
- Cattle:
0102.21.00- - Pure-bred breeding animals0
0102.29- - Other:
- - - Male cattle:
0102.29.11- - - - Oxen5
0102.29.19- - - - Other5
0102.29.90- - - Other5
- Buffalo:
0102.31.00- - Pure-bred breeding animals0
0102.39.00- - Other5
0102.90- Other:
0102.90.10- - Pure-bred breeding animals0
0102.90.90- - Other5
01.03Live swine
0103.10.00- Pure-bred breeding animals0
- Other:
0103.91.00- - Weighing less than 50 kg5
0103.92.00- - Weighing 50 kg or more5
01.04Live sheep and goats
0104.10- Sheep:
0104.10.10- - Pure-bred breeding animals0
0104.10.90- - Other5
0104.20- Goats:
0104.20.10- - Pure-bred breeding animals0
0104.20.90- - Other5
01.05Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
- Weighing not more than 185 g:
0105.11- - Fowls of the species Gallus domesticus:
0105.11.10- - - Breeding fowls0
0105.11.90- - - Other10
0105.12- - Turkeys:
0105.12.10- - - Breeding turkeys0
0105.12.90- - - Other10
0105.13- - Ducks:
0105.13.10- - - Breeding ducklings0
0105.13.90- - - Other10
0105.14- - Geese:
0105.14.10- - - Breeding goslings0
0105.14.90- - - Other10
0105.15- - Guinea fowls:
0105.15.10- - - Breeding guinea fowls0
0105.15.90- - - Other10
- Other:
0105.94- - Fowls of the species Gallus domesticus:
0105.94.10- - - Breeding fowls, other than fighting cocks0
- - - Fighting cocks:
0105.94.41- - - - Weighing not more than 2 kg5
0105.94.49- - - - Other5
- - - Other:
0105.94.91- - - - Weighing not more than 2 kg10
0105.94.99- - - - Other10
0105.99- - Other:
0105.99.10- - - Breeding ducks0
0105.99.20- - - Other ducks5
0105.99.30- - - Breeding geese, turkeys and guinea fowls0
0105.99.40- - - Other geese, turkeys and guinea fowls5
01.06Other live animals
- Mammals:
0106.11.00- - Primates5
0106.12- - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia):
0106.12.10- - - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)5
0106.12.20- - - Seals, sea lions and walruses (mammals of the suborder Pinnipedia)5
0106.13.00- - Camels and other camelids (Camelidae)5
0106.14.00- - Rabbits and hares5
0106.19.00- - Other5
0106.20.00- Reptiles (including snakes and turtles)5
- Birds:
0106.31.00- - Birds of prey5
0106.32.00- - Psittaciformes (including parrots, parakeets, macaws and cockatoos)5
0106.33.00- - Ostriches; emus (Dromaius novaehollandiae)5
0106.39.00- - Other5
- Insects:
0106.41.00- - Bees5
0106.49.00- - Other5
0106.90.00- Other5

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