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. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 4 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 08/2006/QD-BTC | Hanoi, February 8, 2006 |
DECISION
ADJUSTMENT OF PREFERENTIAL IMPORT DUTY RATES ON ELECTRONIC COMPONENTS
THE MINISTER OF FINANCE
Pursuant to the Law No. 45/2005/QH11 dated June 14, 2005 on Import Tax and Export Tax;
Pursuant to the Resolution No. 977/2005/NQ-UBTVQH dated December 13, 2005 of the National Assembly Standing Committee’s promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket for each commodity group and the Preferential Import Tariffs according to the List of taxable commodity groups and the tax rate bracket for each commodity group;
Pursuant to the Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government providing the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government providing the functions, tasks, powers and organizational structures of the Ministry of Finance;
Pursuant to the Decree No. 149/2005/ND-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Import Tax and Export Tax.
On the proposal of the Director of the Tax Policy Department,
DECIDES
Article 1. To amend the preferential import tax rates of a number of electronic accessories and spare parts specified in the Finance Minister’s Decision No. 110/2003/QD-BTC dated July 25, 2003 which was amended in the Finance Minister’s Decision No. 15/2005/QD-BTC dated March 17, 2005 into new ones specified in the list enclosed herewith.
Article 2:
This Decision shall be effective after 15 days from the date of its publication on Official Gazette and applicable to customs declarations submitted to customs agencies onwards.
...
...
...
FOR THE MINISTRER OF FINANCE
VICE MINISTER
Truong Chi Trung
PREFERENTIAL
IMPORT DUTY RATES SLAPPED ON A NUMBER OF ELECTRONIC PARTS AND COMPONENTS (TABLE I)
(Promulgated in conjunction with Decision 08/2006/QD-BTC dated February 8, 2006 of the Ministry of Finance)
HS code
Description/items
Tax Rate (%)
7011
...
...
...
Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode‑ray tubes or the like
7011
10
- For electric lighting:
7011
...
...
...
10
- - Stem
5
7011
10
90
- - Other
30
7011
...
...
...
- For cathode‑ray tubes:
7011
20
10
- - Television tubes
0
7011
...
...
...
90
- - Other
0
7011
90
- Other:
7011
...
...
...
10
- - Television tubes
0
7011
90
90
- - Other
30
...
...
...
8504
Electrical transformers, static converters (for example, rectifiers) and inductors.
8504
...
...
...
00
- Ballasts for discharge lamps or tubes
15
‑ Liquid dielectric transformers:
8504
...
...
...
- - Having a power handling capacity not exceeding 650 kVA:
8504
21
10
- - - Step-voltage regulators; instrument transformers with handling capacity not exceeding 5 kVA
30
...
...
...
- - - Other:
8504
21
91
- - - - Having a power handling capacity exceeding 10 kVA
30
8504
...
...
...
99
- - - - Other
30
8504
22
- - Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA:
...
...
...
- - - Step-voltage regulators:
8504
22
11
- - - - Of a high side voltage of 66,000 volts or more
30
8504
...
...
...
19
- - - - Other
30
8504
22
90
- - - Other
30
8504
...
...
...
- - Having a power handling capacity exceeding 10,000 kVA:
8504
23
10
- - - Having a power handling capacity not exceeding 15,000 kVA
5
8504
...
...
...
20
- - - Having a power handling capacity exceeding 15,000 kVA
5
‑ Other transformers:
8504
...
...
...
- - Having a power handling capacity not exceeding 1 kVA:
8504
31
10
- - - Instrument potential transformers
30
8504
...
...
...
20
- - - Instrument current transformers
30
8504
31
30
- - - Flyback transformers
3
8504
...
...
...
40
- - - Intermediate frequency transformers
30
8504
31
50
- - - Step up/down transformers, slide regulators, stabilizers
30
...
...
...
31
90
- - - Other
30*
8504
32
- - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA:
...
...
...
32
10
- - - Instrument transformers, (potential and current) of a power handling capacity not exceeding 5 kVA
30*
8504
32
20
- - - Used with toys, scale models or similar recreational models
30
...
...
...
32
30
- - - Other, high frequency
0
- - - Other:
...
...
...
32
91
- - - - Of a power handling capacity not exceeding 10 kVA
30*
8504
32
99
- - - - Of a power handling capacity exceeding 10 kVA
30*
...
...
...
33
- Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA:
8504
33
10
- - - Of high side voltage of 66,000 volts or more
30*
...
...
...
33
90
- - - Other
30*
8504
34
- - Having a power handling capacity exceeding 500 kVA:
...
...
...
34
- - - Having a power handling capacity not exceeding 15,000 kVA:
8504
34
11
- - - - Having a power handling capacity exceeding 10,000 kVA or of high side voltage of 66,000 volts or more
30
...
...
...
34
19
- - - - Other
30
8504
34
20
- - - Having a power handling capacity exceeding 15,000 kVA
30
...
...
...
40
- Static converters:
- - Static converters for automatic data processing machines and units thereof, and telecommunications apparatus: [ITA1/A-024]
...
...
...
40
11
- - - UPS
5
8504
40
19
- - - Other
0
...
...
...
40
20
- - Battery chargers having a rating exceeding 100 kVA
0
8504
40
30
- - Other rectifiers
0
...
...
...
40
40
- - Other inverters
0
8504
40
90
- - Other
0
...
...
...
50
- Other inductors:
- - Having a power handling capacity exceeding of 2,500 kVA but not exceeding 10,000 kVA:
...
...
...
50
11
- - - Inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus [ITA1/A-025]
0
8504
50
12
- - - Other chip type fixed inductors [ITA/2]
0
...
...
...
50
19
- - - Other
0
- - Having a power handling capacity exceeding 10,000 kVA:
...
...
...
50
21
- - - Inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus
0
8504
50
22
- - - Other chip type fixed inductors
0
...
...
...
50
29
- - - Other
0
- - Other:
...
...
...
50
91
- - - Chip type fixed inductors [ITA/2]
0
8504
50
99
- - - Other
0
...
...
...
90
- Parts:
8504
90
10
- - Of goods of subheading of 8504.10.00
5
...
...
...
90
20
- - Printed circuit assemblies for the goods of subheading 8504.40.11, 8504.40.19 or 8504.50.11 [ITA1/B-199]
0
8504
90
30
- - For electrical transformers of capacity not exceeding 10,000 kVA
5
...
...
...
90
40
- - For electrical transformers of capacity exceeding 10,000 kVA
0
8504
90
50
- - Other, for inductors of capacity not exceeding 2,500 kVA
0
...
...
...
90
60
- - Other, for inductors of capacity exceeding 2,500 kVA
0
8504
90
90
- - Other
0
...
...
...
8518
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets
...
...
...
10
- Microphones and stands therefor:
- - Microphones:
...
...
...
10
11
- - - Microphones having a frequency range of 300 Hz to 3.4 kHz with a diameter of not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use [ITA1/A- 034]
20
8518
10
19
- - - Other microphones, whether or not with their stands
20
...
...
...
10
90
- - Other
20
‑ Loudspeakers, whether or not mounted in their enclosures:
...
...
...
21
00
- - Single loudspeakers, mounted in their enclosures
10
8518
22
00
- - Multiple loudspeakers, mounted in the same enclosure
10
...
...
...
29
- - Other:
8518
29
10
- - - Box assembly speakers
10
...
...
...
29
20
- - - Loudspeakers, without housing, having a frequency range of 300 Hz to 3.4 kHz with a diameter of not exceeding 50 mm, for telecommunication use [ITA1/A-036]
10
8518
29
90
- - - Other
10
...
...
...
30
- Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers:
8518
30
10
- - Headphones
20
...
...
...
30
20
- - Earphones
20
8518
30
30
- - Combined microphone / speaker sets
20
...
...
...
30
40
- - For line telephone handsets [ITA1/A-035]
20
8518
30
90
- - Other
20
...
...
...
40
- Audio‑frequency electric amplifiers:
8518
40
10
- - Audio-frequency electric amplifiers, having 6 or more input signal lines, with or without elements for capacity amplifier
10
...
...
...
40
20
- - Electric amplifiers when used as repeaters in line telephony products falling within the Information Technology Agreement (ITA) [ITA1/B-192]
20
8518
40
30
- - Audio frequency amplifiers used as repeaters in telephony other than line telephony [ITA/2]
10
...
...
...
40
90
- - Other
30
8518
50
- Electric sound amplifier sets:
...
...
...
50
10
- - Of an output of 240 W or more
10
8518
50
20
- - Sound amplifier sets combined with loudspeaker line for broadcasting, having voltage of 50 V to 100 V
10
...
...
...
80
90
- - Other
30
8518
90
- Parts:
...
...
...
90
10
- - Parts including printed circuit assemblies of goods of subheading 8518.10.11, 8518.29.20, 8518.30.40 or 8518.40.20 [ITA1/B-192] [ITA1/B-199]
10
8518
90
20
- - Parts of goods of subheadings 8518.40.10, 8518.50.10 and 8518.50.20
0
...
...
...
90
90
- - Other
10
...
...
...
Parts and accessories suitable for use solely or principally with the apparatus of headings 85.19 to 85.21.
8522
10
- Pick‑up cartridges:
...
...
...
10
10
- - For special use in cinematographic, television, broadcasting
0
8522
10
90
- - Other
0
...
...
...
90
- Other:
8522
90
10
- - Printed circuit boards assemblies for television, broadcasting, cinematographic sound recorders and reproducers
5
...
...
...
90
20
- - Printed circuit boards assemblies for telephone answering machines (ITA1/B-199]
10
8522
90
30
- - Other printed circuit boards assemblies
3
...
...
...
90
40
- - Audio or video tapedecks and compact disc mechanisms
0
8522
90
50
- - Audio or visual reproduction heads, magnetic type; magnetic erasing heads and rods
0
...
...
...
- - Other:
8522
90
91
- - - Other parts and accessories of television, broadcasting, cinematographic sound recorders and reproducers
5
...
...
...
90
92
- - - Other parts of telephone answering machines
10
8522
90
93
- - - Other parts and accessories for goods of subheadings 8519.92, 8519.93, 8519.99 and headings 85.20 (other than for telephone answering machines) or 85.21
3
...
...
...
90
99
- - - Other
3
...
...
...
Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28.
8529
10
- Aerials and aerial reflectors of all kinds; parts suitable for use therewith:
...
...
...
10
10
- - Aerials or antennae of a kind used with apparatus for radio-telephony and radio- telegraphy [ITA1/A-052]; parts of paging alert devices [ITA1/B-197]
10
8529
10
20
- - Parabolic aerial reflector dishes for direct broadcast multi-media systems and parts thereof
10
...
...
...
10
30
- - Telescopic, rabbit and dipole antennae for television or radio receivers
20
8529
10
40
- - Aerial filters and separators [ITA/2]
10
...
...
...
- - Parts mounted on PCB and / or cabinet / cabinet parts:
8529
10
51
- - - For use with transmission apparatus or reception apparatus for radio-telegraphy, radio-telephony, radio-broadcasting or television
10
...
...
...
10
59
- - - Other
10
8529
10
60
- - Wave guide (feed horn)
10
...
...
...
- - Other:
8529
10
91
- - - For radio-telephony or radio-telegraphy
10
...
...
...
10
92
- - - For transmission apparatus for radio-broadcasting or television
10
8529
10
99
- - - Other
10
...
...
...
90
- Other:
- - Parts including printed circuit assemblies of the following: transmission apparatus other than radio-broadcasting or television transmission; digital still image video cameras; portable receivers for calling, alerting or paging [ITA1/A-053] and paging alert devices, including pagers [ITA1/B-197]:
...
...
...
90
11
- - - For cellular phones
5
8529
90
12
- - - Other
0
...
...
...
90
20
- - For decoders, other than those of 8529.90.11 and 8529.90.12
0
- - Printed circuit boards, assembled, other than those of 8529.90.11 and 8529.90.12:
...
...
...
90
31
- - - For goods of subheading 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (for radio-telephony or radio-telegraphy only)
10
8529
90
32
- - - For the goods of 8525.10 or 8525.20 (not for radio-telephony or radio-telegraphy)
0
...
...
...
90
33
- - - For the goods of 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (not for radio-telephony or radio-telegraphy)
3
8529
90
34
- - - For goods of subheading 85.26
0
...
...
...
90
35
- - - For goods of subheading 85.28
3
8529
90
36
- - - For goods of subheading 8525.30
0
...
...
...
90
37
- - - For goods of subheading 8527.12 or 8527.32
3
8529
90
39
- - - Other
3
...
...
...
- - Other:
8529
90
91
- - - For television
3
...
...
...
90
92
- - - For radio-telephony or radio-telegraphy only
10
8529
90
93
- - - Other, of goods of heading 85.28
3
...
...
...
90
99
- - - Other
3
...
...
...
Electrical capacitors, fixed, variable or adjustable (pre‑set).
8532
10
00
- Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)
3
...
...
...
‑ Other fixed capacitors [ITA1/A-056]:
8532
21
00
- - Tantalum [ITA1/A-057]
7
...
...
...
22
00
- - Aluminum electrolytic [ITA/A-058]
7
8532
23
00
- - Ceramic dielectric, single layer [ITA1/A-059]
0
...
...
...
24
00
- - Ceramic dielectric, multilayer [ITA1/A-060]
0
8532
25
00
- - Dielectric of paper or plastics [ITA1/A-061]
3
...
...
...
29
00
- - Other [ITA1/A-062]
3
8532
30
00
- Variable or adjustable (pre‑set) capacitors [ITA1/A-063]
3
...
...
...
90
- Parts: [ITA1/A-064]
8532
90
10
- - Used with capacity of 500 kVA or more
3
...
...
...
90
90
- - Other
3
...
...
...
Electrical resistors (including rheostats and potentiometers), other than heating resistors
8533
10
- Fixed carbon resistors, composition or film type: [ITA1/A-065]
...
...
...
10
10
- - Surface mounted
3
8533
10
90
- - Other
3
...
...
...
‑ Other fixed resistors:
8533
21
00
- - For a power handling capacity not exceeding 20 W [ITA1/A-066]
3
...
...
...
29
00
- - Other
3
‑ Wirewound variable resistors, including rheostats and potentiometers:
...
...
...
31
00
- - For a power handling capacity not exceeding 20 W [ITA1/A-068]
3
8533
39
00
- - Other [ITA1/A-069]
3
...
...
...
40
00
- Other variable resistors, including rheostats and potentiometers [ITA1/A-070]
3
8533
90
00
- Parts [ITA1/A-072]
3
...
...
...
8540
Thermionic, cold cathode or photo‑cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode‑ray tubes, television camera tubes).
...
...
...
‑ Cathode‑ray television picture tubes, including video monitor cathode‑ray tubes:
8540
11
- - Color:
...
...
...
11
10
- - - Flat monitor
5*
8540
11
90
- - - Other
15
...
...
...
12
00
- - Black and white or other monochrome
10
8540
20
- Television camera tubes; image converters and intensifiers; other photo-cathode tubes:
...
...
...
20
10
- - For use with articles of heading 85.25
10
8540
20
90
- - Other
10
...
...
...
40
- Data/graphic display tubes, color, with a phosphor dot screen pitch smaller than 0.4 mm: [ITA1/B-195]
8540
40
10
- - For use with articles of heading 85.25
0
...
...
...
40
90
- - Other
0
8540
50
- Data/graphic display tubes, black and white or other monochrome:
...
...
...
50
10
- - For use with articles of heading 85.25
0
8540
50
90
- - Other
0
...
...
...
60
00
- Other cathode-ray tubes
0
‑ Microwave tubes (for example, magnetrons, klystrons, traveling wave tubes, carcinotrons), excluding grid‑controlled tubes
...
...
...
71
- - Magnetrons:
8540
71
10
- - - For use with articles of heading 85.25
0
...
...
...
71
90
- - - Other
0
8540
72
- - Klystrons:
...
...
...
72
10
- - - For use with articles of heading 85.25
0
8540
72
90
- - - Other
0
...
...
...
79
- - Other:
8540
79
10
- - - For use with articles of heading 85.25
0
...
...
...
79
90
- - - Other
0
‑ Other valves and tubes:
...
...
...
81
- - Receivers or amplifier valves and tubes:
8540
81
10
- - - For use with articles of heading 85.25
0
...
...
...
81
90
- - - Other
0
8540
89
- - Other
...
...
...
89
10
- - - For use with articles of heading 85.25
0
8540
89
90
- - - Other
0
...
...
...
‑ Parts:
8540
91
- - Of cathode‑ray tubes:
...
...
...
91
10
- - - For use with articles of heading 85.25
0
8540
91
20
- - - Beam directing coils and voltage transforming coils
10*
...
...
...
91
90
- - - Other
0
8540
99
- - Other:
...
...
...
99
10
- - - Of microwave tubes
0
8540
99
20
- - - For use with articles of heading 85.25
0
...
...
...
99
90
- - - Other
0
PREFERENTIAL
IMPORT DUTY RATES SLAPPED ON A NUMBER OF ELECTRONIC PARTS AND COMPONENTS (TABLE II)
(Promulgated in conjunction with Decision 08/2006/QD-BTC dated February 8, 2006 of the Ministry of Finance)
No.
Description/items
...
...
...
Tax Rate (%)
1
Television tubes use cathode‑ray including tubes of video monitors, 21 inches
8540.11.10
10
2
Voltage transforming coils
8540.91.20
3
...
...
...
- 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. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 4 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies