APPENDIX — AMENDMENTS AND SUPPLEMENTS TO THE PREFERENTIAL IMPORT DUTY RATES OF CERTAIN ITEMS IN APPENDIX II ISSUED

Attached to Decree No. 73/2025/ND-CP

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Chapter 94 — Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

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Commodity codeDescription of goodsDuty rate (%)
94.01Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof
9401.10.00- Seats of a kind used for aircraft0
9401.20- Seats of a kind used for motor vehicles:
9401.20.10- - Of a kind used for vehicles of heading 87.02, 87.03 or 87.0425
9401.20.90- - Other25
- Swivel seats with variable height adjustment:
9401.31.00- - Of wood0
9401.39.00- - Other25
- Seats other than garden seats or camping equipment, convertible into beds:
9401.41.00- - Of wood0
9401.49.00- - Other25
- Seats of cane, osier, bamboo or similar materials:
9401.52.00- - Of bamboo25
9401.53.00- - Of rattan25
9401.59.00- - Other25
- Other seats, with wooden frames:
9401.61.00- - Upholstered0
9401.69- - Other:
9401.69.10- - - With backrest and/or the seat made of rattan0
9401.69.90- - - Other0
- Other seats, with metal frames:
9401.71.00- - Upholstered25
9401.79- - Other:
9401.79.10- - - With backrest and/or the seat made of rattan25
9401.79.90- - - Other25
9401.80.00- Other seats25
- Parts:
9401.91.00- - Of wood0
9401.99- - Other:
9401.99.10- - - Of seats of subheading 9401.10.000
- - - Of seats of subheading 9401.20:
9401.99.21- - - - Headrest stiffeners and armrests for seats of subheading 9401.20.1020
9401.99.29- - - - Other20
9401.99.30- - - Of seats of subheading 9401.31.00 and 9401.39.0020
- - - Other:
9401.99.91- - - - Of plastics20
9401.99.99- - - - Other20
94.03Other furniture and parts thereof
9403.10.00- Metal furniture of a kind used in offices10
9403.20- Other metal furniture:
9403.20.10- - Fume cupboards15
9403.20.90- - Other10
9403.30.00- Wooden furniture of a kind used in offices0
9403.40.00- Wooden furniture of a kind used in the kitchen0
9403.50.00- Wooden furniture of a kind used in the bedroom0
9403.60- Other wooden furniture:
9403.60.10- - Fume cupboards0
9403.60.90- - Other0
9403.70- Furniture of plastics:
9403.70.10- - Baby walkers25
9403.70.20- - Fume cupboards20
9403.70.90- - Other20
- Furniture of other materials, including cane, osier, bamboo or similar materials:
9403.82.00- - Of bamboo25
9403.83.00- - Of rattan25
9403.89- - Other:
9403.89.10- - - Fume cupboards20
9403.89.90- - - Other25
- Parts:
9403.91.00- - Of wood0
9403.99- - Other:
9403.99.10- - - Of subheading 9403.70.1020
9403.99.90- - - Other20

Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.