RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/VNM/30
30 October 2003
(03-5764)
Working Party on the
Accession of Viet NamOriginal:  English
ACCESSION OF VIET NAM
Communication from Viet Nam
The Government of the Socialist Republic of Viet Nam has submitted the following Special
Consumption Tax Schedule with HS Code Reference for Imports, with the request that it be circulated
to members of the Working Party.
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Special Consumption Tax Schedule wi th HS Code Reference for Imports
No HS Code Description Rate (%)
(1) (2) (3) (4)
2402 Cigarettes, Cigars
a) Cigarettes with filter, mainly produced by imported
materials; Cigars65
b) Cigarettes with filter, mainly produced by domestic
materials451
c) Cigarettes without filter 25
Spirits
2204; 2205; 2206; 2207; 2208 a) Of an alcoholic exceeding 40% vol 75
2204; 2205; 2206; 2207;  2208 b) of an alcoholic 20% vol but not exceeding 40% vol 30
2204; 2205; 2206; 2207; 2208 c) of an alcoholic below 20% vol, of wines of fruit
flavoured202
2204; 2205; 2206; 2207; 2208 d) Medicinal and herbal wines 15
2203 Beer
a) Bottled, caned, draught beer 753
b) Draft beer 30
Automobile
8703 a) not exceeding 5 seats 80
8702;8703 b) 6 to 15 seats 504
8703 c) 16 to not exceeding 24 seats; pick-up car 25
5 2710 Gasoline, of all kinds; naphtha; reformade components;
and preparations for preparing gasoline10
6 8415; Air conditioner of capacity  not exceeding 90,000 BTU 15
7 9504.40.00 Playing cards 40
8 4823.90.10 Votive papers; votive objects 70
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