HS 0104
Live sheep and goats
Cừu, dê sống
| Code | Description | Unit | MFN rate | Ordinary rate |
|---|---|---|---|---|
| 0104.10 | SheepCừu | |||
| 0104.10.10 | Pure-bred breeding animalsLoại thuần chủng để nhân giống | kg/unit | 0% | 5% |
| 0104.10.90 | OtherLoại khác | kg/unit | 5% | 7.5% |
| 0104.20 | GoatsDê | |||
| 0104.20.10 | Pure-bred breeding animalsLoại thuần chủng để nhân giống | kg/unit | 0% | 5% |
| 0104.20.90 | OtherLoại khác | kg/unit | 5% | 7.5% |
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Source: the tariff workbook Biểu thuế xuất nhập khẩu, compiled by the Customs Sub-Department of Region VIII (Chi cục Hải quan khu vực VIII), updated 5 April 2026. The tariff and HS code lookup of Vietnam Customs (customs.gov.vn)
The workbook is a compilation, not the legal text: the legal texts prevail.
Not shown: the preferential rates of the free trade agreements (FTA), VAT, special consumption tax, environmental protection tax and export duty.
This page is general information, not legal advice and not a classification decision. Tariff texts and rates change: check the publisher's current schedule, and ask the customs authority for a binding ruling where the answer matters.