Tiếng Việt- 1 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 2 Decree of Government No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 4/1998/QH10 of May 20, 1998 amending and supplementing a number of articles of The Law On Export Tax And Import Tax
- 3 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
| THE MINISTER OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 15/2005/QD-BTC | Hanoi, March 17, 2005 |
ADJUSTING THE PREFERENTIAL IMPORT TAX RATES OF A NUMBER OF ELECTRONIC ACCESSORIES AND SPARE PARTS
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 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Tariff according the list of import tax-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the XIth National Assembly Standing Committee, amending and supplementing the Tariff according to the list of import tax-liable commodity groups;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette.
...
...
...
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
LIST
OF AMENDED IMPORT TAX RATES OF A NUMBER OF ELECTRONIC ACCESSORIES AND SPARE PARTS DEFINED IN THE PREFERENTIAL IMPORT TARIFF
(Issued together with the Finance Minister’s Decision No. 15/2005/QD-BTC of March 17, 2005)
Code
Description
Tax rate (%)
8504
...
...
...
Electrical transformers, static converters (for example, rectifiers) and inductors
8504
10
00
- Ballasts for discharge lamps or tubes
15
...
...
...
‑ Liquid dielectric transformers:
8504
21
- - Having a power handling capacity not exceeding 650 kVA:
8504
21
...
...
...
- - - Step-voltage regulators; instrument transformers with handling capacity not exceeding 5 kVA
30
- - - Other:
8504
21
...
...
...
- - - - Having a power handling capacity exceeding 10 kVA
30
8504
21
99
- - - - Other
30
8504
22
...
...
...
- - Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA:
- - - Step-voltage regulators:
8504
22
...
...
...
- - - - Of a high side voltage of 66,000 volts or more
30
8504
22
19
- - - - Other
30
8504
22
...
...
...
- - - Other
30
8504
23
- - Having a power handling capacity exceeding 10,000 kVA:
8504
23
...
...
...
- - - Having a power handling capacity not exceeding 15,000 kVA
5
8504
23
20
- - - Having a power handling capacity exceeding 15,000 kVA
5
...
...
...
‑ Other transformers:
8504
31
- - Having a power handling capacity not exceeding 1 kVA:
8504
31
...
...
...
- - - Instrument potential transformers
30
8504
31
20
- - - Instrument current transformers
30
8504
31
...
...
...
- - - Flyback transformers
5
8504
31
40
- - - Intermediate frequency transformers
30
8504
31
...
...
...
- - - Step up/down transformers, slide regulators, stabilizers
30
8504
31
90
- - - Other
30*
8504
32
...
...
...
- - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA:
8504
32
10
- - - Instrument transformers, (potential and current) of a power handling capacity not exceeding 5 kVA
30*
8504
32
...
...
...
- - - Used with toys, scale models or similar recreational models
30
8504
32
30
- - - Other, high frequency
0
...
...
...
- - - Other:
8504
32
91
- - - - Of a power handling capacity not exceeding 10 kVA
30*
8504
32
...
...
...
- - - - Of a power handling capacity exceeding 10 kVA
30*
8504
33
- Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA:
8504
33
...
...
...
- - - Of high side voltage of 66,000 volts or more
30*
8504
33
90
- - - Other
30*
8504
34
...
...
...
- - Having a power handling capacity exceeding 500 kVA:
- - - Having a power handling capacity not exceeding 15,000 kVA:
8504
34
...
...
...
- - - - Having a power handling capacity exceeding 10,000 kVA
or of high side voltage of 66,000 volts or more
30
8504
34
...
...
...
- - - - Other
30
8504
34
20
- - - Having a power handling capacity exceeding 15,000 kVA
30
8504
40
...
...
...
- Static converters:
- - Static converters for automatic data processing machines and units thereof, and telecommunications apparatus: [ITA1/A-024]
8504
40
...
...
...
- - - UPS
5
8504
40
19
- - - Other
0
8504
40
...
...
...
- - Battery chargers having a rating exceeding 100 kVA
0
8504
40
30
- - Other rectifiers
0
8504
40
...
...
...
- - Other inverters
0
8504
40
90
- - Other
0
8504
50
...
...
...
- Other inductors:
- - Having a power handling capacity exceeding of 2,500 kVA but not exceeding 10,000 kVA:
8504
50
...
...
...
- - - 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
8504
50
...
...
...
- - - Other
0
- - Having a power handling capacity exceeding 10,000 kVA:
8504
50
...
...
...
- - - 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
8504
50
...
...
...
- - - Other
0
- - Other:
8504
50
...
...
...
- - - Chip type fixed inductors [ITA/2]
0
8504
50
99
- - - Other
0
8504
90
...
...
...
- Parts:
8504
90
10
- - Of goods of subheading of 8504.10.00
5
8504
90
...
...
...
- - 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
8504
90
...
...
...
- - For electrical transformers of capacity exceeding 10,000 kVA
0
8504
90
50
- - Other, for inductors of capacity not exceeding 2,500 kVA
0
8504
90
...
...
...
- - Other, for inductors of capacity exceeding 2,500 kVA
0
8504
90
90
- - Other
0
8522
...
...
...
Parts and accessories suitable for use solely or principally with the apparatus of headings 85.19 to 85.21
8522
10
- Pick‑up cartridges:
8522
10
...
...
...
- - For special use in cinematographic, television, broadcasting
0
8522
10
90
- - Other
0
8522
90
...
...
...
- Other:
8522
90
10
- - Printed circuit boards assemblies for television, broadcasting, cinematographic sound recorders and reproducers
5
8522
90
...
...
...
- - Printed circuit boards assemblies for telephone answering machines (ITA1/B-199]
10
8522
90
30
- - Other printed circuit boards assemblies
5
8522
90
...
...
...
- - 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
8522
90
...
...
...
- - - 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
5
8522
90
...
...
...
- - - Other
5
8529
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:
8529
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
...
...
...
- - Parabolic aerial reflector dishes for direct broadcast multi-media systems and parts thereof
10
8529
10
30
- - Telescopic, rabbit and dipole antennae for television or radio receivers
20
8529
10
...
...
...
- - Aerial filters and separators [ITA/2]
10
- - Parts mounted on PCB and / or cabinet / cabinet parts:
8529
10
...
...
...
- - - For use with transmission apparatus or reception apparatus for radio-telegraphy, radio-telephony, radio-broadcasting or television
10
8529
10
59
- - - Other
10
8529
10
...
...
...
- - Wave guide (feed horn)
10
- - Other:
8529
10
...
...
...
- - - For radio-telephony or radio-telegraphy
10
8529
10
92
- - - For transmission apparatus for radio-broadcasting or television
10
8529
10
...
...
...
- - - Other
10
8529
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]:
8529
90
11
- - - For cellular phones
5
8529
90
...
...
...
- - - Other
0
8529
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:
8529
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
...
...
...
- - - For the goods of 8525.10 or 8525.20 (not for radio-telephony or radio-telegraphy)
0
8529
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)
5
8529
90
34
- - - For goods of subheading 85.26
0
8529
90
...
...
...
- - - For goods of subheading 85.28
5
8529
90
36
- - - For goods of subheading 8525.30
0
8529
90
...
...
...
- - - For goods of subheading 8527.12 or 8527.32
5
8529
90
39
- - - Other
5
...
...
...
- - Other:
8529
90
91
- - - For television
5
8529
90
...
...
...
- - - For radio-telephony or radio-telegraphy only
10
8529
90
93
- - - Other, of goods of heading 85.28
5
8529
90
...
...
...
- - - Other
5
8532
Electrical capacitors, fixed, variable or adjustable (pre‑set)
8532
10
...
...
...
- 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)
5
‑ Other fixed capacitors [ITA1/A-056]:
8532
21
...
...
...
- - Tantalum [ITA1/A-057]
10
8532
22
00
- - Aluminum electrolytic [ITA/A-058]
10
8532
23
...
...
...
- - Ceramic dielectric, single layer [ITA1/A-059]
0
8532
24
00
- - Ceramic dielectric, multilayer [ITA1/A-060]
0
8532
25
...
...
...
- - Dielectric of paper or plastics [ITA1/A-061]
5
8532
29
00
- - Other [ITA1/A-062]
5
8532
30
...
...
...
- Variable or adjustable (pre‑set) capacitors [ITA1/A-063]
5
8532
90
- Parts: [ITA1/A-064]
8532
90
...
...
...
- - Used with capacity of 500 kVA or more
5
8532
90
90
- - Other
5
8534
...
...
...
Printed circuits [ITA1/A-072]
8534
00
10
- Single-sided
0
8534
00
...
...
...
- Double-sided
0
8534
00
30
- Multi-layer
0
8534
00
...
...
...
- Other
0
8540
Thermionic, cold cathode or photo‑cathode valves and tubes (for example, vacuum or vapor 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:
8540
11
...
...
...
- - - Flat monitor
15
8540
11
90
- - - Other
20
8540
12
...
...
...
- - Black and white or other monochrome
8540
20
- Television camera tubes; image converters and intensifiers; other photo-cathode tubes:
8540
20
...
...
...
- - For use with articles of heading 85.25
10
8540
20
90
- - Other
10
8540
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
8540
40
...
...
...
- - Other
0
8540
50
- Data/graphic display tubes, black and white or other monochrome:
8540
50
...
...
...
- - For use with articles of heading 85.25
0
8540
50
90
- - Other
0
8540
60
...
...
...
- Other cathode-ray tubes
0
‑ Microwave tubes (for example, magnetrons, klystrons, traveling wave tubes, carcinotrons), excluding grid‑controlled tubes
8540
71
...
...
...
- - Magnetrons:
8540
71
10
- - - For use with articles of heading 85.25
0
8540
71
...
...
...
- - - Other
0
8540
72
- - Klystrons:
8540
72
...
...
...
- - - For use with articles of heading 85.25
0
8540
72
90
- - - Other
0
8540
79
...
...
...
- - Other:
8540
79
10
- - - For use with articles of heading 85.25
0
8540
79
...
...
...
- - - Other
0
‑ Other valves and tubes:
8540
81
...
...
...
- - Receivers or amplifier valves and tubes:
8540
81
10
- - - For use with articles of heading 85.25
0
8540
81
...
...
...
- - - Other
0
- - Other
8540
89
...
...
...
- - - For use with articles of heading 85.25
0
8540
89
90
- - - Other
0
...
...
...
‑ Parts:
8540
91
- - Of cathode‑ray tubes:
8540
91
...
...
...
- - - For use with articles of heading 85.25
0
8540
91
20
- - - Beam directing coils and voltage transforming coils
15*
8540
91
...
...
...
- - - Other
0
8540
99
- - Other:
8540
99
...
...
...
- - - Of microwave tubes
0
8540
99
20
- - - For use with articles of heading 85.25
0
8540
99
...
...
...
- - - Other
0
8541
Diodes, transistors and similar semi‑conductor devices; photosensitive semi‑conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo‑electric crystals
8541
10
...
...
...
- Diodes, other than photosensitive or light emitting diodes [ITA1/A-078]
0
‑ Transistors, other than photosensitive transistors:
8541
21
...
...
...
- - With a dissipation rate of less than 1 W [ITA1/A-079]
0
8541
29
00
- - Other [ITA1/A-080]
0
8541
30
...
...
...
- Thyristors, diacs and triacs, other than photosensitive devices [ITA1/A-081]
0
8541
40
- Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes: [ITA1/A-082]
8541
40
...
...
...
- - Light emitting diodes
0
8541
40
20
- - Photocells, including photodiodes and phototransistors
0
...
...
...
- - Other:
8541
40
91
- - - For use with articles of heading 85.25
0
8541
40
...
...
...
- - - Other
0
8541
50
00
- Other semiconductor devices [ITA1/A-083]
0
8541
60
...
...
...
- Mounted piezo‑electric crystals [ITA1/A-084]
0
8541
90
00
- Parts [ITA1/A-085]
0
Notes: In the tax rate column of the above-said list, a number of commodity items are marked with (*) next to their preferential import tax rates. The mark (*) denotes that a commodity item of this code enjoys the preferential import tax rate defined in Table II issued together with the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003. -
- 1 Decision No. 110/2003/QD-BTC of July 25, 2003, promulgating the preferential import tariffs.
- 2 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 3 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies