Tiếng Việt- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
| MINISTRY OF FINANCE |
|
| No. 58/2009/TT-BTC | |
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.
...
...
...
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
...
...
...
Semi-finished products of iron or non-alloy steel.
- Containing by weight less than 0.25% of carbon:
7207
...
...
...
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:
...
...
...
7207
12
10
00
- - - Slabs
2
7207
12
90
...
...
...
- - - Other
8
7207
19
00
00
- - Other
8
7207
...
...
...
- Containing by weight 0.25% or more of carbon:
- - Containing by weight less than 0.6% of carbon:
...
...
...
7207
20
11
00
- - - Slabs
2
7207
20
19
...
...
...
- - - Other
7207
20
19
10
- - - - Iron or steel pieces roughly shaped by forging; sheet bars of iron or steel (including tinplate bars)
2
7207
...
...
...
19
90
- - - - Other
8
- - Other:
...
...
...
7207
20
91
00
- - - Slabs
2
7207
20
99
...
...
...
- - - Other
7207
20
99
10
- - - - Iron or steel pieces roughly shaped by forging; sheet bars of iron or steel (including tinplate bars)
2
7207
...
...
...
99
90
- - - - Other
2
...
...
...
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.
...
...
...
- In coils, not further worked than cold-rolled (cold-reduced):
7209
15
00
00
- - Of a thickness of 3 mm or more
8
7209
...
...
...
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
...
...
...
7209
18
- - Of a thickness of less than 0.5 mm:
7209
18
10
...
...
...
- - - 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
...
...
...
90
00
- - - Other
8
- Not in coils, not further worked than cold-rolled (cold-reduced):
...
...
...
7209
25
00
00
- - Of a thickness of 3 mm or more
8
7209
26
00
...
...
...
- - 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
...
...
...
- - 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
...
...
...
7209
28
90
00
- - - Other
8
7209
90
...
...
...
- Other:
7209
90
10
00
- - Corrugated
8
7209
...
...
...
90
00
- - Other
8
...
...
...
72.10
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated.
...
...
...
- Plated or coated with tin:
7210
11
- - Of a thickness of 0.5 mm or more:
7210
...
...
...
10
00
- - - Containing by weight 0.6 % or more of carbon
7
7210
11
90
00
- - - Other
...
...
...
7210
12
- - Of a thickness of less than 0.5 mm:
7210
12
10
...
...
...
- - - Containing by weight 0.6 % or more of carbon
7
7210
12
90
00
- - - Other
7
7210
...
...
...
- 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
...
...
...
7210
20
90
00
- - Other
0
7210
30
...
...
...
- 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
...
...
...
10
10
- - - Of a thickness not exceeding 1.2 mm
10
7210
30
10
90
- - - Other
...
...
...
7210
30
90
- - Other
7210
30
90
...
...
...
- - - 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
...
...
...
-Otherwise plated or zinc coated:
7210
41
- - Corrugated:
...
...
...
7210
41
10
00
- - - Of a thickness not exceeding 1.2 mm
13
7210
41
20
...
...
...
- - - 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
...
...
...
- - Other:
7210
49
10
- - - Of a thickness not exceeding 1.2 mm
...
...
...
7210
49
10
10
- - - - Surface alloy clad, plated or zinc coated, containing by weight less than 0.04% of carbon
0
7210
49
10
...
...
...
- - - - 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
...
...
...
90
00
- - - Other
10
7210
50
00
00
- Plated or coated with chromium oxides or with chromium and chromium oxides
...
...
...
- Plated or coated with aluminium:
7210
61
...
...
...
- - 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
...
...
...
10
10
- - - - Of a thickness not exceeding 1.2 mm
13
7210
61
10
90
- - - - Other
...
...
...
7210
61
90
- - - Other:
7210
61
90
...
...
...
- - - - Of a thickness not exceeding 1.2 mm
13
7210
61
90
90
- - - - Other
10
7210
...
...
...
- - Other:
7210
69
10
- - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less
...
...
...
7210
69
10
10
- - - - Of a thickness not exceeding 1.2 mm
13
7210
69
10
...
...
...
- - - - Other
10
7210
69
90
- - - Other:
7210
...
...
...
90
10
- - - - Of a thickness not exceeding 1.2 mm
13
7210
69
90
90
- - - - Other
...
...
...
7210
70
- Painted, varnished or coated with plastics:
7210
70
10
...
...
...
- - 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
...
...
...
10
11
- - - - Of a kind for production of parts of products of headings 8415, 8418 and 8450
3
7210
70
10
19
- - - - Other
...
...
...
7210
70
10
20
- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides
10
...
...
...
- - - 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
...
...
...
10
39
- - - - Other
10
7210
70
10
40
- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or more:
...
...
...
7210
70
10
50
- - - Otherwise plated or zinc coated, of a thickness of 1.2 mm or more
10
...
...
...
- - - 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
...
...
...
10
69
- - - - Other
13
7210
70
10
90
- - - Other
...
...
...
7210
70
90
- - Other:
...
...
...
- - - 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
...
...
...
90
19
- - - - Other
10
7210
70
90
20
- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides
...
...
...
- - - Electrolytically plated or coated with zinc, of a thickness of 1.2 mm or less:
7210
70
90
...
...
...
- - - - 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
...
...
...
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
...
...
...
7210
70
90
60
- - - Plated or coated with zinc or aluminium; of a thickness of 1.2 mm or less
13
7210
70
90
...
...
...
- - - Other:
0
7210
90
- Other:
7210
...
...
...
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
...
...
...
7210
90
10
20
- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides
5
7210
90
10
...
...
...
- - - 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
...
...
...
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
...
...
...
7210
90
10
90
- - - Other
1
7210
90
90
...
...
...
- - Other:
7210
90
90
10
- - - Not metal clad, plated or coated
5
7210
...
...
...
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
...
...
...
7210
90
90
40
- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or more
5
7210
90
90
...
...
...
- - - 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
...
...
...
90
90
- - - Other
0
...
...
...
72.13
- Iron and steel containing indentations, ribs, grooves or other deformations produced during the rolling process
7213
10
00
...
...
...
- Other, of free-cutting steel
15
7213
20
00
00
- Other:
0
...
...
...
- - 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
...
...
...
7213
91
00
10
- - - Of a kind used for welding rods
5
7213
91
00
...
...
...
- - - Manufactured mechanical steel
5
7213
91
00
90
- - - Other
15
7213
...
...
...
00
- - Other:
7213
99
00
10
- - - Of a kind used for welding rods
...
...
...
7213
99
00
20
- - - Manufactured mechanical steel
5
7213
99
00
...
...
...
- - - Other
15
72.14
...
...
...
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:
...
...
...
- - Containing by weight less than 0.6% of carbon:
7214
10
11
...
...
...
- - - Of circular cross-section
7214
10
11
10
- - - - Manufactured mechanical steel
5
7214
...
...
...
11
90
- - - - Other
15
7214
10
19
- - - Other:
...
...
...
7214
10
19
10
- - - - Manufactured mechanical steel
5
7214
10
19
...
...
...
- - - - Other
15
- - Other:
7214
...
...
...
21
- - - Of circular cross-section
7214
10
21
10
- - - - Manufactured mechanical steel
...
...
...
7214
10
21
90
- - - - Other
15
7214
10
29
...
...
...
- - - Other:
7214
10
29
10
- - - - Manufactured mechanical steel
5
7214
...
...
...
29
90
- - - - Other
15
7214
20
- Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling:
...
...
...
- - Containing by weight less than 0.6% of carbon:
7214
20
11
...
...
...
- - - Of circular cross-section
7214
20
11
10
- - - - Manufactured mechanical steel
5
7214
...
...
...
11
90
- - - - Other
15
7214
20
19
- - - Other:
...
...
...
7214
20
19
10
- - - - Manufactured mechanical steel
5
7214
20
19
...
...
...
- - - - Other
15
- - Other:
7214
...
...
...
21
- - - Of circular cross-section
7214
20
21
10
- - - - Manufactured mechanical steel
...
...
...
7214
20
21
90
- - - - Other
15
7214
20
29
...
...
...
- - - Other:
7214
20
29
10
- - - - Mechanical steel for manufacture
5
7214
...
...
...
29
90
- - - - Other
15
7214
30
00
00
- Other, of free-cutting steel
...
...
...
- Other:
7214
91
...
...
...
- - Of rectangular (other than square) cross- section:
7214
91
10
- - - Containing by weight less than 0.6% of carbon
7214
...
...
...
10
10
- - - - Manufactured mechanical steel
5
7214
91
10
90
- - - - Other
...
...
...
7214
91
20
- - - Containing by weight 0.6% or more of carbon
7214
91
20
...
...
...
- - - - Manufactured mechanical steel
5
7214
91
20
90
- - - - Other
15
7214
...
...
...
- - Other:
7214
99
10
- - - Containing by weight 0.6% or more of carbon, other than of circular cross-section
...
...
...
7214
99
10
10
- - - - Manufactured mechanical steel
5
7214
99
10
...
...
...
- - - - Other
15
7214
99
90
- - - Other:
7214
...
...
...
90
10
- - - - Manufactured mechanical steel
5
7214
99
90
90
- - - - Other
...
...
...
72.15
...
...
...
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
...
...
...
- 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
...
...
...
7215
50
10
10
- - - Manufactured mechanical steel
5
7215
50
10
...
...
...
- - - Other
15
7215
50
90
- - Other:
7215
...
...
...
90
10
- - - Manufactured mechanical steel
5
7215
50
90
90
- - - Other
...
...
...
7215
90
00
- Other:
7215
90
00
...
...
...
- - Manufactured mechanical steel
5
7215
90
00
90
- - Other
15
...
...
...
72.17
Wire of iron or non-alloy steel.
...
...
...
7217
10
- Not plated or coated, whether or not polished:
7217
10
10
...
...
...
- - 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
...
...
...
22
00
- - - Bead wire; flat hard steel reed wire; pre- stressed concrete steel wire; free-cutting steel wire
5
7217
10
29
00
- - - Other
...
...
...
- - Containing by weight 0.6% or more of carbon:
7217
10
31
...
...
...
- - - 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
...
...
...
- Zinc plated or coated:
7217
20
10
00
- - Containing by weight less than 0.25% carbon
...
...
...
7217
20
20
00
- - Containing by weight 0.25% or more but less than 0.45% of carbon
5
...
...
...
- - 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
...
...
...
99
00
- - - Other
5
7217
30
- Plated or coated with other base metals:
...
...
...
7217
30
10
00
- - Containing by weight less than 0.25% of carbon
10
7217
30
20
...
...
...
- - 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
...
...
...
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
...
...
...
7217
90
00
- Other
7217
90
00
...
...
...
- - Containing by weight less than 0.25% of carbon
10
7217
90
00
90
- - Other
5
...
...
...
73.06
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.
...
...
...
- Line pipe of a kind used for oil or gas pipelines:
7306
11
00
...
...
...
- - Welded, of stainless steel
5
7306
19
00
00
- - Other
5
...
...
...
- Casing and tubing of a kind used in drilling for oil or gas:
7306
21
00
00
- - Welded, of stainless steel
...
...
...
7306
29
00
00
- - Other
5
7306
30
...
...
...
- Other, welded, of circular cross-section, of iron or non-alloy steel:
7306
30
10
00
- - Boiler tubes
8
7306
...
...
...
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
...
...
...
7306
30
90
- - Other:
7306
30
90
...
...
...
- - - High pressure pipes
5
7306
30
90
90
- - - Other
10
7306
...
...
...
- Other, welded, of circular cross-section, of stainless steel:
7306
40
10
00
- - Boiler tubes
...
...
...
7306
40
20
00
- - Stainless steel pipes and tubes, with an external diameter exceeding 105 mm
7
7306
40
30
...
...
...
- - 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
...
...
...
- Other, welded, of circular cross-section, of other alloy steel:
7306
50
10
00
- - Boiler tubes
...
...
...
7306
50
90
00
- - Other
5
...
...
...
- Other, welded, of non-circular cross-section:
7306
61
00
00
- - Of square or rectangular cross-section
5
7306
...
...
...
00
00
- - Of other non-circular cross-section
5
7306
90
- Other:
...
...
...
7306
90
10
00
- - Bundy-weld pipes and tubes
8
7306
90
90
...
...
...
- - Other
7306
90
90
10
- - - High pressure pipes
5
7306
...
...
...
90
90
- - - Other
8
...
...
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- 1 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 2 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 3 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.