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MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

No. 58/2009/TT-BTC

Hanoi, March 25, 2009

 

CIRCULAR

AMENDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF IRON AND STEEL ON THE PREFERENTIAL IMPORT TARIFF LIST

Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff Lists and the Preferential Import and Export Tariff Lists for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on functions, duties, powers and organizational structure of the Ministry of Finance;
The Minister of Finance hereby provides the following guidelines on preferential import duty rates applicable to a number of lines of goods on the Preferential Import Tariff List:

Article 1

To amend in the List attached, the preferential import duty rates applicable to steel billets and iron and steel as set out in Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007 (as amended).

Article 2

This Circular shall be of full force and effect as from the date of signing and shall apply to import goods' customs declarations1 registered with the customs office as from 1 April 2009.

 

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LIST

OF AMENDED PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF IRON AND STEEL ON THE PREFERENTIAL IMPORT TARIFF LIST
(Issued with Circular 58/2009/TT-BTC of the Ministry of Finance dated 25 March 2009)

Code

Description

Tax rate (%)

72.07

 

 

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Semi-finished products of iron or non-alloy steel.

 

 

 

 

 

- Containing by weight less than 0.25% of carbon:

 

7207

...

...

...

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00

00

- - Of rectangular (including square) cross- section, the width measuring less than twice the thickness

8

7207

12

 

 

- - Other, of rectangular (other than square) cross-section:

...

...

...

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7207

12

10

00

- - - Slabs

2

7207

12

90

...

...

...

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- - - Other

8

7207

19

00

00

- - Other

8

7207

...

...

...

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- Containing by weight 0.25% or more of carbon:

 

 

 

 

 

- - Containing by weight less than 0.6% of carbon:

...

...

...

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7207

20

11

00

- - - Slabs

2

7207

20

19

...

...

...

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- - - Other

 

7207

20

19

10

- - - - Iron or steel pieces roughly shaped by forging; sheet bars of iron or steel (including tinplate bars)

2

7207

...

...

...

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19

90

- - - - Other

8

 

 

 

 

- - Other:

...

...

...

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7207

20

91

00

- - - Slabs

2

7207

20

99

...

...

...

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- - - Other

 

7207

20

99

10

- - - - Iron or steel pieces roughly shaped by forging; sheet bars of iron or steel (including tinplate bars)

2

7207

...

...

...

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99

90

- - - - Other

2

 

 

 

 

 

...

...

...

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72.09

 

 

 

Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated.

 

 

 

 

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- In coils, not further worked than cold-rolled (cold-reduced):

 

7209

15

00

00

- - Of a thickness of 3 mm or more

8

7209

...

...

...

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00

00

- - Of a thickness exceeding 1 mm but less than 3 mm

8

7209

17

00

00

- - Of a thickness of 0.5 mm or more but not exceeding 1 mm

...

...

...

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7209

18

 

 

- - Of a thickness of less than 0.5 mm:

 

7209

18

10

...

...

...

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- - - Tin-mill black plate (TMBP)

3

7209

18

20

00

- - - Containing by weight less than 0.6% of carbon and of a thickness of 0.17 mm or less

8

7209

...

...

...

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90

00

- - - Other

8

 

 

 

 

- Not in coils, not further worked than cold-rolled (cold-reduced):

...

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7209

25

00

00

- - Of a thickness of 3 mm or more

8

7209

26

00

...

...

...

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- - Of a thickness exceeding 1 mm but less than 3 mm

8

7209

27

00

00

- - Of a thickness of 0.5 mm or more but not exceeding 1 mm

8

7209

...

...

...

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- - Of a thickness of less than 0.5 mm:

 

7209

28

10

00

- - - Containing by weight less than 0.6% of carbon and of a thickness of 0.17 mm or less

...

...

...

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7209

28

90

00

- - - Other

8

7209

90

 

...

...

...

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- Other:

 

7209

90

10

00

- - Corrugated

8

7209

...

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90

00

- - Other

8

 

 

 

 

 

...

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72.10

 

 

 

Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated.

 

 

 

 

...

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- Plated or coated with tin:

 

7210

11

 

 

- - Of a thickness of 0.5 mm or more:

 

7210

...

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10

00

- - - Containing by weight 0.6 % or more of carbon

7

7210

11

90

00

- - - Other

...

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7210

12

 

 

- - Of a thickness of less than 0.5 mm:

 

7210

12

10

...

...

...

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- - - Containing by weight 0.6 % or more of carbon

7

7210

12

90

00

- - - Other

7

7210

...

...

...

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- Plated or coated with lead, including terne plate:

 

7210

20

10

00

- - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

...

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7210

20

90

00

- - Other

0

7210

30

 

...

...

...

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- Electrolytically plated or zinc coated:

 

7210

30

10

 

- - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

 

7210

...

...

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10

10

- - - Of a thickness not exceeding 1.2 mm

10

7210

30

10

90

- - - Other

...

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7210

30

90

 

- - Other

 

7210

30

90

...

...

...

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- - - Containing by weight of 0,6 % or more of carbon and of a thickness not exceeding 1.2 mm

10

7210

30

90

90

- - - Other

5

 

...

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-Otherwise plated or zinc coated:

 

7210

41

 

 

- - Corrugated:

...

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7210

41

10

00

- - - Of a thickness not exceeding 1.2 mm

13

7210

41

20

...

...

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- - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

10

7210

41

90

00

- - - Other

10

7210

...

...

...

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- - Other:

 

7210

49

10

 

- - - Of a thickness not exceeding 1.2 mm

...

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7210

49

10

10

- - - - Surface alloy clad, plated or zinc coated, containing by weight less than 0.04% of carbon

0

7210

49

10

...

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...

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- - - - Other

13

7210

49

20

00

- - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

10

7210

...

...

...

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90

00

- - - Other

10

7210

50

00

00

- Plated or coated with chromium oxides or with chromium and chromium oxides

...

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- Plated or coated with aluminium:

 

7210

61

 

...

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- - Plated or coated with aluminium-zinc alloys:

 

7210

61

10

 

- - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

 

7210

...

...

...

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10

10

- - - - Of a thickness not exceeding 1.2 mm

13

7210

61

10

90

- - - - Other

...

...

...

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7210

61

90

 

- - - Other:

 

7210

61

90

...

...

...

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- - - - Of a thickness not exceeding 1.2 mm

13

7210

61

90

90

- - - - Other

10

7210

...

...

...

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- - Other:

 

7210

69

10

 

- - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

...

...

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7210

69

10

10

- - - - Of a thickness not exceeding 1.2 mm

13

7210

69

10

...

...

...

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- - - - Other

10

7210

69

90

 

- - - Other:

 

7210

...

...

...

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90

10

- - - - Of a thickness not exceeding 1.2 mm

13

7210

69

90

90

- - - - Other

...

...

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7210

70

 

 

- Painted, varnished or coated with plastics:

 

7210

70

10

...

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- - Containing by weight less than 0.6% of carbon and of a thickness 1.5 mm or less

 

 

 

 

 

- - - Not metal clad, plated or coated:

 

7210

...

...

...

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10

11

- - - - Of a kind for production of parts of products of headings 8415, 8418 and 8450

3

7210

70

10

19

- - - - Other

...

...

...

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7210

70

10

20

- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides

10

 

 

 

...

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- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or less:

 

7210

70

10

31

- - - - Of a kind for production of parts of products of headings 84.15, 84.18 and 84.50

3

7210

...

...

...

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10

39

- - - - Other

10

7210

70

10

40

- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or more:

...

...

...

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7210

70

10

50

- - - Otherwise plated or zinc coated, of a thickness of 1.2 mm or more

10

 

 

 

...

...

...

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- - - Plated or coated with zinc or aluminium; of a thickness of 1.2 mm or less

 

7210

70

10

61

- - - - Of a kind for production of parts of products of headings 84.15, 85.18 and 8450

3

7210

...

...

...

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10

69

- - - - Other

13

7210

70

10

90

- - - Other

...

...

...

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7210

70

90

 

- - Other:

 

 

 

 

...

...

...

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- - - Not metal clad, plated or coated:

 

7210

70

90

11

- - - - Of a kind for production of parts of products of headings 84.15, 84.18 and 84.50

3

7210

...

...

...

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90

19

- - - - Other

10

7210

70

90

20

- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides

...

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- - - Electrolytically plated or coated with zinc, of a thickness of 1.2 mm or less:

 

7210

70

90

...

...

...

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- - - - Of a kind for production of parts of products of headings 84.15, 84.18 and 84.50

3

7210

70

90

39

- - - - Other

10

7210

...

...

...

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90

40

- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or more

5

7210

70

90

50

- - - Otherwise plated or coated with zinc or aluminium; of a thickness of 1.2 mm or more

...

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...

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7210

70

90

60

- - - Plated or coated with zinc or aluminium; of a thickness of 1.2 mm or less

13

7210

70

90

...

...

...

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- - - Other:

0

7210

90

 

 

- Other:

 

7210

...

...

...

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10

 

- - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

 

7210

90

10

10

- - - Not metal clad, plated or coated

...

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...

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7210

90

10

20

- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides

5

7210

90

10

...

...

...

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- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or less

10

7210

90

10

40

- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or more

5

7210

...

...

...

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10

50

- - - Otherwise plated or coated with zinc or aluminium; of a thickness of 1.2 mm or more

10

7210

90

10

60

- - - Plated or coated with zinc or aluminium; of a thickness of 1.2 mm or less

...

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7210

90

10

90

- - - Other

1

7210

90

90

...

...

...

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- - Other:

 

7210

90

90

10

- - - Not metal clad, plated or coated

5

7210

...

...

...

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90

20

- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides

3

7210

90

90

30

- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or less

...

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7210

90

90

40

- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or more

5

7210

90

90

...

...

...

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- - - Otherwise plated or coated with zinc or aluminium; of a thickness of 1.2 mm or more

10

7210

90

90

60

- - - Plated or coated with zinc or aluminium; of a thickness of 1.2 mm or less

13

7210

...

...

...

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90

90

- - - Other

0

 

 

 

 

 

...

...

...

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72.13

 

 

 

- Iron and steel containing indentations, ribs, grooves or other deformations produced during the rolling process

 

7213

10

00

...

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- Other, of free-cutting steel

15

7213

20

00

00

- Other:

0

 

...

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...

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- - Of circular cross-section measuring less than 14 mm in diameter

 

7213

91

00

 

- Containing indentations, ribs, grooves or other deformations produced during the rolling process

...

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7213

91

00

10

- - - Of a kind used for welding rods

5

7213

91

00

...

...

...

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- - - Manufactured mechanical steel

5

7213

91

00

90

- - - Other

15

7213

...

...

...

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00

 

- - Other:

 

7213

99

00

10

- - - Of a kind used for welding rods

...

...

...

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7213

99

00

20

- - - Manufactured mechanical steel

5

7213

99

00

...

...

...

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- - - Other

15

 

 

 

 

 

 

72.14

...

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Other bars and rods of iron or non-alloy steel, not further worked than forged, hot- rolled, hot-drawn or hot-extruded, but including those twisted after rolling.

 

7214

10

 

 

- Forged:

...

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- - Containing by weight less than 0.6% of carbon:

 

7214

10

11

...

...

...

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- - - Of circular cross-section

 

7214

10

11

10

- - - - Manufactured mechanical steel

5

7214

...

...

...

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11

90

- - - - Other

15

7214

10

19

 

- - - Other:

...

...

...

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7214

10

19

10

- - - - Manufactured mechanical steel

5

7214

10

19

...

...

...

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- - - - Other

15

 

 

 

 

- - Other:

 

7214

...

...

...

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21

 

- - - Of circular cross-section

 

7214

10

21

10

- - - - Manufactured mechanical steel

...

...

...

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7214

10

21

90

- - - - Other

15

7214

10

29

...

...

...

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- - - Other:

 

7214

10

29

10

- - - - Manufactured mechanical steel

5

7214

...

...

...

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29

90

- - - - Other

15

7214

20

 

 

- Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling:

...

...

...

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- - Containing by weight less than 0.6% of carbon:

 

7214

20

11

...

...

...

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- - - Of circular cross-section

 

7214

20

11

10

- - - - Manufactured mechanical steel

5

7214

...

...

...

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11

90

- - - - Other

15

7214

20

19

 

- - - Other:

...

...

...

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7214

20

19

10

- - - - Manufactured mechanical steel

5

7214

20

19

...

...

...

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- - - - Other

15

 

 

 

 

- - Other:

 

7214

...

...

...

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21

 

- - - Of circular cross-section

 

7214

20

21

10

- - - - Manufactured mechanical steel

...

...

...

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7214

20

21

90

- - - - Other

15

7214

20

29

...

...

...

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- - - Other:

 

7214

20

29

10

- - - - Mechanical steel for manufacture

5

7214

...

...

...

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29

90

- - - - Other

15

7214

30

00

00

- Other, of free-cutting steel

...

...

...

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- Other:

 

7214

91

 

...

...

...

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- - Of rectangular (other than square) cross- section:

 

7214

91

10

 

- - - Containing by weight less than 0.6% of carbon

 

7214

...

...

...

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10

10

- - - - Manufactured mechanical steel

5

7214

91

10

90

- - - - Other

...

...

...

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7214

91

20

 

- - - Containing by weight 0.6% or more of carbon

 

7214

91

20

...

...

...

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- - - - Manufactured mechanical steel

5

7214

91

20

90

- - - - Other

15

7214

...

...

...

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- - Other:

 

7214

99

10

 

- - - Containing by weight 0.6% or more of carbon, other than of circular cross-section

...

...

...

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7214

99

10

10

- - - - Manufactured mechanical steel

5

7214

99

10

...

...

...

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- - - - Other

15

7214

99

90

 

- - - Other:

 

7214

...

...

...

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90

10

- - - - Manufactured mechanical steel

5

7214

99

90

90

- - - - Other

...

...

...

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72.15

 

 

...

...

...

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Other bars and rods of iron or non-alloy steel.

 

7215

10

00

00

- Of free-cutting steel, not further worked than cold-formed or cold-finished

0

7215

...

...

...

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- Other, not further worked than cold-formed or cold-finished:

 

7215

50

10

 

- - Containing by weight 0.6% or more of carbon, other than of circular cross-section

...

...

...

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7215

50

10

10

- - - Manufactured mechanical steel

5

7215

50

10

...

...

...

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- - - Other

15

7215

50

90

 

- - Other:

 

7215

...

...

...

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90

10

- - - Manufactured mechanical steel

5

7215

50

90

90

- - - Other

...

...

...

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7215

90

00

 

- Other:

 

7215

90

00

...

...

...

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- - Manufactured mechanical steel

5

7215

90

00

90

- - Other

15

 

...

...

...

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72.17

 

 

 

Wire of iron or non-alloy steel.

...

...

...

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7217

10

 

 

- Not plated or coated, whether or not polished:

 

7217

10

10

...

...

...

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- - Containing by weight less than 0.25% of carbon

10

 

 

 

 

- - Containing by weight 0.25% or more but less than 0.6% of carbon:

 

7217

...

...

...

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22

00

- - - Bead wire; flat hard steel reed wire; pre- stressed concrete steel wire; free-cutting steel wire

5

7217

10

29

00

- - - Other

...

...

...

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- - Containing by weight 0.6% or more of carbon:

 

7217

10

31

...

...

...

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- - - Spokes wire; bead wire; flat hard steel reed wire; pre-stressed concrete steel wire; free- cutting steel wire

5

7217

10

39

00

- - - Other

5

7217

...

...

...

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- Zinc plated or coated:

 

7217

20

10

00

- - Containing by weight less than 0.25% carbon

...

...

...

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7217

20

20

00

- - Containing by weight 0.25% or more but less than 0.45% of carbon

5

 

 

 

...

...

...

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- - Containing by weight 0.45% or more of carbon:

 

7217

20

91

00

- - - High carbon steel core wire for steel reinforced aluminium conductors (ACSR)

0

7217

...

...

...

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99

00

- - - Other

5

7217

30

 

 

- Plated or coated with other base metals:

...

...

...

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7217

30

10

00

- - Containing by weight less than 0.25% of carbon

10

7217

30

20

...

...

...

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- - Containing by weight 0.25% or more of carbon but less than 0.6% of carbon

0

 

 

 

 

- - Containing by weight 0.6% or more of carbon:

 

7217

...

...

...

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31

00

- - - Copper alloy coated high carbon steel wire of a kind used in the manufacture of pneumatic rubber tyres (bead wire)

0

7217

30

39

00

- - - Other

...

...

...

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7217

90

00

 

- Other

 

7217

90

00

...

...

...

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- - Containing by weight less than 0.25% of carbon

10

7217

90

00

90

- - Other

5

 

...

...

...

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73.06

 

 

 

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.

...

...

...

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- Line pipe of a kind used for oil or gas pipelines:

 

7306

11

00

...

...

...

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- - Welded, of stainless steel

5

7306

19

00

00

- - Other

5

 

...

...

...

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- Casing and tubing of a kind used in drilling for oil or gas:

 

7306

21

00

00

- - Welded, of stainless steel

...

...

...

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7306

29

00

00

- - Other

5

7306

30

 

...

...

...

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- Other, welded, of circular cross-section, of iron or non-alloy steel:

 

7306

30

10

00

- - Boiler tubes

8

7306

...

...

...

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20

00

- - Single or double-walled, copper-plated, Fluor resin-coated or zinc-chromate steel tubes with an external diameter not exceeding 15 mm

8

7306

30

30

00

- - Sheath pipe (heater pipe) for heating elements of electric flat irons or rice cookers, with an external diameter not exceeding 12 mm

...

...

...

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7306

30

90

 

- - Other:

 

7306

30

90

...

...

...

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- - - High pressure pipes

5

7306

30

90

90

- - - Other

10

7306

...

...

...

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- Other, welded, of circular cross-section, of stainless steel:

 

7306

40

10

00

- - Boiler tubes

...

...

...

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7306

40

20

00

- - Stainless steel pipes and tubes, with an external diameter exceeding 105 mm

7

7306

40

30

...

...

...

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- - Pipes and tubes containing by weight at least 30% of nickel, with an external diameter not exceeding 10 mm

7

7306

40

90

00

- - Other

7

7306

...

...

...

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- Other, welded, of circular cross-section, of other alloy steel:

 

7306

50

10

00

- - Boiler tubes

...

...

...

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7306

50

90

00

- - Other

5

 

 

 

...

...

...

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- Other, welded, of non-circular cross-section:

 

7306

61

00

00

- - Of square or rectangular cross-section

5

7306

...

...

...

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00

00

- - Of other non-circular cross-section

5

7306

90

 

 

- Other:

...

...

...

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7306

90

10

00

- - Bundy-weld pipes and tubes

8

7306

90

90

...

...

...

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- - Other

 

7306

90

90

10

- - - High pressure pipes

5

7306

...

...

...

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90

90

- - - Other

8

 

 

 

 

 

...

...

...

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