Chapter 97 · Works of art, collectors’ pieces and antiques
9705.22.00
Extinct or endangered species and parts thereof
- 9705 Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest
- - Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest:
- - - Extinct or endangered species and parts thereof
Bộ sưu tập và các vật phẩm sưu tập chủng loại khảo cổ, dân tộc học, sử học, động vật, thực vật, khoáng vật, giải phẫu học, cổ sinh vật học hoặc các loại tiền / - Bộ sưu tập và các vật phẩm sưu tập chủng loại động vật, thực vật, khoáng vật, giải phẫu học hoặc cổ sinh vật học: / - - Các loài đã tuyệt chủng hoặc có nguy cơ tuyệt chủng và các bộ phận của chúng
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)Special preferential (FTA) rates – 2026
| FTA | Rate | Data basis | Proof of origin | Legal basis | Status |
|---|---|---|---|---|---|
| AANZFTA | 0% Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| ACFTA | 0% Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AHKFTA | 0% Lowest published | Consolidated BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| AIFTA | 0% Lowest published | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AJCEP | 0% Lowest published | Consolidated BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 0% Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Lowest published | Consolidated BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| CPTPP | 0% Lowest published | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 0% Lowest published | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
0% Lowest published | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex B) AU |
0% Lowest published | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex C) CN |
0% Lowest published | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex D) JP |
0% Lowest published | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex E) KR |
0% Lowest published | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex F) NZ |
0% Lowest published | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| UKVFTA | 0% Lowest published | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VCFTA | 0% Lowest published | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| VJEPA | 0% Lowest published | Consolidated BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| VKFTA | 0% Lowest published | Consolidated BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-EAEU | 0% Lowest published | Consolidated BT2026 2026 |
EAV | 113/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Lowest published | Consolidated BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| VIFTA | 0% Lowest published | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| VN-CAM | No data | No data | S | 56/2026/NĐ-CP | No data |
| VNCU | No data | No data | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | No data |
A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.
Rate history / phase-down by year
From the 2022–2027 FTA schedule worksheets
| FTA | Periods |
|---|---|
| ACFTA AC · row 18311 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · row 18240 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · row 18296 |
30/12/2022 - 31/3/20230%
01/4/2023 - 31/3/20240%
01/4/2024 - 31/3/20250%
01/4/2025 - 31/3/20260%
01/4/2026 - 31/3/20270%
01/4/2027 - 31/3/20280%
|
| VJEPA VJ · row 18297 |
30/12/2022 - 31/3/20230%
01/4/2023 - 31/3/20240%
01/4/2024 - 31/3/20250%
01/4/2025 - 31/3/20260%
01/4/2026 - 31/3/20270%
01/4/2027 - 31/3/20280%
|
| AKFTA AK · row 18302 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0 |
| AANZFTA AANZ · row 18259 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0 |
| AIFTA AI · row 18254 |
30/12/20220%
31/12/2022 - 30/12/20230%
31/12/2023 - 30/12/20240%
31/12/2024 - 31/12/20250%
01/01/2026 - 31/12/20260%
01/01/2027 - 31/12/20270%
|
| VKFTA VK · row 18302 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · row 18366 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · row 18340 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · row 18333 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · row 18363 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · row 18362 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · row 18456 |
(I) → 2021*0%
(II) → 2022*0%
(III) → 2023*0%
(IV) → 2024*0%
(V) → 2025*0%
(VI) → 2026*0%
(VII) → 2027*0%
|
| RCEP A RCEPT-A · row 18327 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · row 18327 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · row 18325 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · row 18324 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · row 18329 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · row 18327 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · row 17173 |
20240%
20250%
20260%
20270%
Helper column J: 8 |
* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).
Advisory & warnings
General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.
YELLOW – REVIEW REQUIRED HS-004 HS code introduced in the 2023 nomenclature
- Description
- 9705.22.00 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
- Related data
- MOI: 9705.22.00
- Legal reference
- 31/2022/TT-BTC
- Recommended action
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Description
- The VAT column shows "8/10".
- Legal reference
- 181/2025/NĐ-CP
- Recommended action
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Verification status
- Not verified – check required
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Description
- The source file records no trade remedy for 9705.22.00. This does NOT mean there is no risk.
- Recommended action
- Check the MOIT Trade Remedies Authority database.
- Verification status
- Not verified – check required
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate 0% for 9705.22.00 was checked against BT2026 (cell BT2026!N19043), basis 26/2023/NĐ-CP.
- Legal reference
- 26/2023/NĐ-CP
- Recommended action
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Verification status
- Checked against the source tariff file
Chapter notes
Notes
1. This Chapter does not cover:
(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;
(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or
(c) Pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to 71.03).
2. Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
3. For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.
4. Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
5. (A) Subject to Notes 1 to 4 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of the Nomenclature.
(B) Heading 97.06 does not apply to articles of the preceding headings of this Chapter.
6. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a kind or of a value normal to the articles referred to in this Note are to be classified separately.