Tiếng Việt- 1 Decision No. 100/2002/QD-BTC of August 21, 2002, amending and supplementing names and tax rates of a number of commodity groups and items in the preferential import tariff
- 2 Decision No.11/2001/QD-BTC, promulgated by the Ministry of Finance, amending the tax rates of fertilizers in the Preferential Import Tariff.
- 3 Decision No. 76/2001/QD-BTC, on amending, supplementing names and tax rates of commodity items of heading No.2710 in the preferential import tariff, promulgated by the Ministry of Finance.
- 4 Decision No. 66/2002/QD-BTC of May 22, 2002, adjusting the import tax rates of a number of two-wheeled motorbike accessories, adjusting the frame of localization rates and the localization rate-based preferential import tax rates of two-wheeled motorbike accessories
- 5 Decision No. 64/2003/QD-BTC of May 05, 2003, may amending the import tax rates of a number of commodity items under headings No. 2709 and 2710 in the preferential import tariff
- 6 Decision No. 33/2000/QD-BTC of May 06, 2000, amending the import tax rates for a number of commodity items under heading No. 2710 in the preferential import tariff
- 7 Decision no. 110/2001/QD/BTC of October 31, 2001 on amending, supplementing names and tax rates of commodity items of heading no. 2710 in the preferential import tariff
- 8 Decision No.141/2002/QD-BTC of November 14, 2002 amending the import tax rates of a number of commodity items under heading no. 2710 in the preferential import tariff
- 9 Decision No. 04/2002/QD-BTC of prescribing the preferential import tax rate for a number of explosion-preventing machinery and equipment for exclusive use in pit coal mining as well as a number of supplies and equipment for manufacture and assembly thereof
- 10 Decision No.109/2002/QD-BTC of September 16, 2002 amending the import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff
- 11 Decision No.135/2002/QD-BTC of November 04, 2002
- 12 Decision No. 20/2003/QD-BTC of February 17 , 2003, amending tax rates of a number of commodity items of heading 2710 in the preferential import tariff
- 13 Decision No. 61/1999/QD-BTC of June 03, 1999, amending the tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff
- 14 Decision No.162/2002/QD/BTC, amending names and tax rates of a number of commodity items of headings 2709 and 2710 in the preferential import tariff, promulgated by the Ministry of Finance
- 15 Decision No.75/2002/QD-BTC of June 07, 2002 amending the import tax rates of gold commodity items in the preferential import tariff
- 16 Decision no. 107/2001/QD-BTC of October 18, 2001 on amending, supplementing names and tax rates of commodity items of heading no.2710 in the preferential import tariff
- 17 Decision No. 08/2003/QD-BTC of January 23, 2003, of the minister of finance amending import tax rates of a number of commodity items of heading 2710 in the preferential import tariff
- 18 Decision no. 94/2001/QD-BTC of October 01, 2001 amending and supplementing the names and tax rates of a number of commodities groups in the preferential import tariff
- 19 Decision No. 120/2001/QD-BTC of September 26, 2001, on amending, supplementing names and tax rates of commodity items of heading No.2710 in the preferential import tariff.
- 20 Decision No.145/2002/QD-BTC of December 02, 2002 amending the import tax rates of a number of commodity items under heading no. 2710 in the preferential import tariff
- 21 Decision No. 163/2002/QD-BTC of December 27th, 2002, on the temporarily suspend the implementation of the Decision No 146/2002/QD-BTC dated 4 December 2002 of the Minister of Finance on amendment of names and import tax rates for pre-assembled automobiles and auto parts in the preferential tariff form.
- 22 Decision No. 115/2001/QD-BTC of September 15, 2001, on amending, supplementing names and tax rates of commodity items of heading No.2710 in the preferential import tariff
- 23 Decision No. 95/2003/QD-BTC of July 18, 2003, on adjustments to import tariff applicable to certain types of goods of heading 2709 and 2710 of the incentive import tariff
- 24 Decision No. 41/2000/QD-BTC of May 17, 2000, amending and supplementing names and tax rates of a number of commodity groups in the preferential import tariff
- 25 Decision No. 27/2003/QD-BTC of March 13, 2003, amending import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff
- 26 Decision No.42/2001/QD-BTC, stipulating the price difference collection rate applicable to import Clinker, promulgated by the Ministry of Finance.
- 1 Decision No. 41/2000/QD-BTC of May 17, 2000, amending and supplementing names and tax rates of a number of commodity groups in the preferential import tariff
- 2 Decision No. 42/2000/QD-BTC of March 17, 2000, stipulating the price difference collection rates applicable to a number of import commodity items
- 1 Decision no. 94/2001/QD-BTC of October 01, 2001 amending and supplementing the names and tax rates of a number of commodities groups in the preferential import tariff
- 2 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 3 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 1 Decision No. 69/2005/QD-BTC, on the list of amended preferential rates of import duty applicable to a number of goods in the Preferential Import Tariffs, issued by the Ministry of Finance.
- 2 Decision no. 12/2006/QD-BTC of March 03, 2006 adjusting the preferential import tax rates of a number of accessories and spare parts of electric and refrigerating products for domestic use
- 3 Decision No. 25/2004/QD-BTC, amending the import tax rates of a number of gold items under heading No. 7108 in the preferential import tariff, issued by the Ministry of Finance
- 4 Decision No. 45/2004/QD-BTC of May 6, 2004 amending the preferential import tax rates for clinker commodity items
- 5 Decision No. 53/2004/QD-BTC of June 15, 2004 re-adjust the preferential import tax rates for a number of iron and steel commodities
- 6 Decision No.68/2004/QD-BTC of August 16,2004 amending The Import Tax Rates of a number of import alcohols
- 7 Decision No.71/2004/QD-BTC of August 31, 2004 adjusting the preferential import tax rates of a number of iron and steel commodities
- 8 Decision No. 81/2004/QD-BTC of October 15, 2004, amending the import tax rates of a number of commodity groups in the preferential import tariff
- 9 Decision No. 90/2004/QD-BTC of November 25, 2004 adjusting the import tax rates of a number of commodity items according to the preferential import tariffs for the implementation of The Vietnam-Us bilateral trade agreement
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 110/2003/QD-BTC | Hanoi, July 25, 2003 |
PROMULGATING THE PREFERENTIAL IMPORT TARIFFS
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 on the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Tariff according to the List of import tax-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the Standing Committee of the XIth National Assembly;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of May 20, 1998 Law No. 04/1998/QH10 on Import Tax and Export Tax;
Pursuant to the Prime Minister’s conclusions in Notice No. 82/TB-VPCP of June 16, 2003 on tax policies applicable to automobiles as well as their components and accessories;
After consulting with the concerned ministries and branches and at the proposal of the General Director of Tax;
DECIDES:
Article 1.- To issue together with this Decision the Preferential Import Tariffs (Table I and Table II).
For commodities which are not specified in Table II, the preferential import tax rates prescribed in Table I shall apply.
Commodities which have been re-coded and renamed are summed up and guided in the Appendix enclosed with this Decision.
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Preferential Preferential import tax [(Preferential
import rates of automobiles import tax rates
tax rates = specified in the Preferential + of automobiles
of used Import Tariffs issued of the same
automobiles together with this Decision categories) x 50%]
Article 3.- The Preferential Import Tariffs issued together with this Decision take implementation effect and apply to all import goods declarations submitted to the customs offices as from September 1, 2003, and replaces the Preferential Import Tariffs issued together with Decision No. 1803/1998/QD-BTC of December 11, 1998 and the decisions amending and supplementing names, codes and tax rates of a number of commodities and commodity groups in the Preferential Import Tariffs issued by the Minister of Finance.
The preferential import tax rates of petrol and oils under Headings No. 2709 and 2710 shall comply with the Finance Minister’s decisions, suitable to each specific period of time.
For automobiles’ CKD1 component sets of the automobile-manufacturing and/or -assembling enterprises which are licensed to import them in 2003, the preferential import tax rates prescribed in the Finance Minister’s Decision No. 41/2000/QD-BTC of March 17, 2000 and Decision No. 210/2000/QD-BTC of December 25, 2000 shall apply till the end of December 31, 2003. As from January 1, 2004, the provisions of this Decision shall apply.
Article 4.- To annul the price difference collection rates or surcharges prescribed in the Finance Minister’s Decision No. 42/2000/QD-BTC of March 17, 2000 and Decision No. 35/2001/QD-BTC of April 18, 2001, the Government Pricing Committee Director’s Decision No. 404/VGCP-TLSX of May 14, 1994 and the previous regulations contrary to the provisions of this Decision.
Particularly, PVC powder and granules shall continue to be liable to surcharges collected according to the current regulations in Decision No. 17/1999/QD-BVGCP of April 3, 1999 of the Director of the Government Pricing Committee, Decision No. 03/2000/QD-BTC of January 7, 2000 of the Finance Minister; welding steel tubes shall continue to be liable to surcharges collected according to the current regulations in Decision No. 121/VGCP-TLSX of September 29, 1997 of the Director of the Government Pricing Committee.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
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TABLE OF CONTENTS
Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariffs
THE PREFERENTIAL IMPORT TARIFFS (TABLE I)
SECTION I. LIVE ANIMALS; ANIMAL PRODUCTS
Chapter 1 Live animals
Chapter 2 Meat and edible meat offal
Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates
Chapter 4 Dairy produce; birds’ eggs; natural honey; edible products of animal origin,
not elsewhere specified or included
Chapter 5 Products of animal origin, not elsewhere specified or included
SECTION II. VEGETABLE PRODUCTS
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Chapter 7 Edible vegetables and certain roots and tubers
Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons
Chapter 9 Coffee, tea, maté and spices
Chapter 10 Cereals
Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit;
industrial or medicinal plants; straw and fodder
Chapter 13 Lac; gums, resins and other vegetable saps and extracts
Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or
included
SECTION III. ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
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SECTION IV. PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 16 Preparations of meat, of fish, of crustaceans, molluscs or other aquatic
invertebrates
Chapter 17 Sugars and sugar confectionery
Chapter 18 Cocoa and cocoa preparations
Chapter 19 Preparations of cereals, flour, starch or milk; pastry cooks’ products
Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants
Chapter 21 Miscellaneous edible preparations
Chapter 22 Beverages, spirits and vinegar
Chapter 23 Residues and waste from the food industries; prepared animal fodder
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SECTION V. MINERAL PRODUCTS
Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement
Chapter 26 Ores, slag and ash
Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous
substances; mineral waxes
SECTION VI. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of
rare‑earth metals, of radioactive elements or of isotopes
Chapter 29 Organic chemicals
Chapter 30 Pharmaceutical products
Chapter 31 Fertilisers
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Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Chapter 34 Soap, organic surface‑active agents, washing preparations, lubricating
preparations, artificial waxes, prepared waxes, polishing and scouring preparations, candles and similar articles, modelling pastes and “dental
waxes” and dental preparations with a basis of plaster
Chapter 35 Albuminoidal substances; modified starches; glues; enzymes
Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain
combustible preparations
Chapter 37 Photographic or cinematographic goods
Chapter 38 Miscellaneous chemical products
SECTION VII. PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
Chapter 39 Plastics and articles thereof
Chapter 40 Rubber and articles thereof
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Chapter 41 Raw hides and skins (other than furskins) and leather
Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar
containers; articles of animal gut (other than silk‑worm gut)
Chapter 43 Furskins and artificial fur; manufactures thereof
SECTION IX. WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
Chapter 44 Wood and articles of wood; wood charcoal
Chapter 45 Cork and articles of cork
Chapter 46 Manufactures of straw, of esparto and of other plaiting materials; basketware
and wickerwork
SECTION X. PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and
scrap) paper or paperboard
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Chapter 49 Printed books, newspapers, pictures and other products of the printing industry;
manuscripts, typescripts and plans
SECTION XI. TEXTILES AND TEXTILE ARTICLES
Chapter 50 Silk
Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Chapter 52 Cotton
Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
Chapter 54 Man‑made filaments
Chapter 55 Man‑made staple fibres
Chapter 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables
and articles thereof
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Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings;
embroidery
Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a
kind suitable for industrial use
Chapter 60 Knitted and crocheted goods
Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted goods
Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted
Chapter 63 Other made up textile articles; sets; worn clothing and worn textile articles;
rags
SECTION XII. FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT‑STICKS, WHIPS, RIDING‑CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
Chapter 64 Footwear, gaiters and the like; parts of such articles
Chapter 65 Headgear and parts thereof
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Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
SECTION XIII. ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials
Chapter 69 Ceramic products
Chapter 70 Glass and glassware
SECTION XIV. NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI‑PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
Chapter 71 Natural or cultured pearls, precious or semi‑precious stones, precious metals,
metals clad with precious metal, and articles thereof; imitation jewellery; coin
SECTION XV. BASE METALS AND ARTICLES OF BASE METAL
Chapter 72 Iron and steel
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Chapter 74 Copper and articles thereof
Chapter 75 Nickel and articles
Chapter 76 Aluminum and articles thereof
Chapter 78 Lead and articles thereof
Chapter 79 Zinc and articles thereof
Chapter 80 Tin and articles thereof
Chapter 81 Other base metals; cermets; articles thereof
Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of
base metal
Chapter 83 Miscellaneous articles of base metal
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Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Chapter 85 Electrical machinery and equipment; and parts thereof; sound recorders and
reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
SECTION XVII. VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Chapter 86 Railway or tramway locomotives, rolling‑stock and parts thereof; railway or
tramway track fixtures and fittings and parts thereof; mechanical (including electro‑mechanical) traffic signalling equipment of all kinds
Chapter 87 Vehicles, other than railway or tramway rolling‑stock, and parts thereof and
accessories thereof
Chapter 88 Aircraft, spacecraft, and parts thereof
Chapter 89 Ships, boats and floating structures
SECTION XVIII. OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision,
medical or surgical instruments and apparatus; parts and accessories thereof
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Chapter 92 Musical instruments; parts and accessories of such articles
SECTION XIX. ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Chapter 93 Arms and ammunition; parts and accessories thereof
SECTION XX. MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed
furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name‑plates and the like; prefabricated buildings
Chapter 95 Toys, games and sports requisites; parts and accessories thereof
Chapter 96 Miscellaneous manufactured articles
SECTION XXI. WORKS OF ART, COLLECTORS’ PIECES, AND ANTIQUES
Chapter 97 Works of art, collectors’ pieces, and antiques
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APPENDIX
ATTACH FILE
- 1 Decision No. 69/2005/QD-BTC, on the list of amended preferential rates of import duty applicable to a number of goods in the Preferential Import Tariffs, issued by the Ministry of Finance.
- 2 Decision No. 100/2002/QD-BTC of August 21, 2002, amending and supplementing names and tax rates of a number of commodity groups and items in the preferential import tariff
- 3 Decision No.135/2002/QD-BTC of November 04, 2002 amending the import tax rates of a number of commodity items under headings No. 2709 and 2710 in the preferential import tariff
- 4 Decision No.71/2004/QD-BTC of August 31, 2004 adjusting the preferential import tax rates of a number of iron and steel commodities
- 5 Decision No. 90/2004/QD-BTC of November 25, 2004 adjusting the import tax rates of a number of commodity items according to the preferential import tariffs for the implementation of The Vietnam-Us bilateral trade agreement
- 6 Decision No. 61/1999/QD-BTC of June 03, 1999, amending the tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff
- 7 Decision No. 163/2002/QD-BTC of December 27th, 2002, on the temporarily suspend the implementation of the Decision No 146/2002/QD-BTC dated 4 December 2002 of the Minister of Finance on amendment of names and import tax rates for pre-assembled automobiles and auto parts in the preferential tariff form.
- 8 Decision No. 163/2002/QD-BTC of December 27th, 2002, on the temporarily suspend the implementation of the Decision No 146/2002/QD-BTC dated 4 December 2002 of the Minister of Finance on amendment of names and import tax rates for pre-assembled automobiles and auto parts in the preferential tariff form.
- 1 Decision no. 57/2005/QD-BTC of August 10, 2005 on amending the preferential import tariff of automobile components, accessories of the table of preferential import tariff
- 2 Decision No. 48/2005/QD-BTC, on amending the Preferential Import Tariff of several types of medicines under the table of Preferential Import Tariff, promulgated by the Ministry of Finance.
- 3 Circular No. 84/2003/TT-BTC of 28 August 2003, providing guidelines for application of rates of value added tax pursuant to the list of imports
- 4 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 5 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 1 Decision No. 98/2005/QD-BTC, amending the preferential import tax rates of motor vehicles for the transport of persons under headings No. 8702 and No. 8703 in the Preferential Import Tariff, promulgated by the Ministry of Finance.
- 2 Decision no. 57/2005/QD-BTC of August 10, 2005 on amending the preferential import tariff of automobile components, accessories of the table of preferential import tariff
- 3 Decision No. 48/2005/QD-BTC, on amending the Preferential Import Tariff of several types of medicines under the table of Preferential Import Tariff, promulgated by the Ministry of Finance.
- 4 Decision no. 18/2005/QD-BTC March 31, 2005 providing for the import duty rate applicable to trinitron flat picture tube under the aico structure
- 5 Decision No. 15/2005/QD-BTC, adjusting the preferential import tax rates of a number of electronic accessories and spare parts, promulgated by the Ministry of Finance.
- 6 Circular No. 84/2003/TT-BTC of 28 August 2003, providing guidelines for application of rates of value added tax pursuant to the list of imports