Tiếng Việt- 1 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
- 2 Decision No. 242/1999/QD-TTg of December 30, 1999, on goods import and export control
- 3 Law No. 64-LCT/HDNN8 of December 26, 1991, on Import Tax and Export Tax.
- 4 Law No. 04/1998/QH10 of May 20, 1998, amending and supplementing a number of articles of the Law on Export Tax and Import Tax.
- 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. 146/2002/QD-BTC of December 04, 2002, amending the names and import tax rates of automobiles, parts and accessories thereof in the preferential import tariff
- 3 Decision No.151/2000/QD-BTC of September 20, 2000 ameding the import tax rates of a number of commodity items of heading No.2917 in the preferential import tariff
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 41/2000/QD-BTC | Hanoi, May 17, 2000 |
DECISION
AMENDING AND SUPPLEMENTING NAMES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No.15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate bracket specified in the Import Tariff applicable to the list of taxable commodity groups promulgated together with Resolution No.63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee;
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 Export Tax and Import Tax Law No.04/1998/QH10 of May 20, 1998;
Pursuant to Article 14 of the Prime Minister’s Decision No.242/1999/QD-TTg of December 30, 1999 on the management of goods export and import in 2000;
Based on the Prime Minister’s directions in the Government’s Official Dispatch No.238/CP-KTTH of March 10, 2000 on the increase of import tax on a number of commodity items when the import restriction measures are not applied;
After consulting the concerned ministries and branches and at the proposal of the General Director of Tax,
DECIDES:
Article 1.- To amend and supplement the names and tax rates of a number of commodity groups specified in the Preferential Import Tariff promulgated together with the Finance Minister’s Decision No.1803/1998/QD-BTC of December 11, 1998 and the lists of amended and supplemented names and tax rates of a number of commodity groups in the Preferential Import Tariff promulgated together with the Finance Minister’s Decision No.29/1999/QD-BTC of March 15, 1999 and Decision No.139/1999/QD-BTC of November 11, 1999, into new ones specified in the list of amended and supplemented names and tax rates of a number of commodity groups in the Preferential Import Tariff promulgated together with this Decision.
Article 2.- This Decision takes effect and applies to import goods declarations already submitted to the customs office as from April 1st, 2000. All previous stipulations which are contrary to this Decision are now annulled.
...
...
...
FOR THE MINISTER OF FINANCE
VICE MINISTER
Pham Van Trong
LIST
OF AMENDED AND SUPPLEMENTED NAMES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF
(Promulgated together with the Finance Minister’s Decision No.41/2000/QD-BTC of March 17, 2000)
Code number
Description of commodity groups
Tax rates (%)
Heading
Subheading
...
...
...
1
2
3
4
5
1511
...
...
...
1511
10
- Crude oil:
1511
10
10
...
...
...
5
1511
10
90
- - Other
5
1511
90
...
...
...
1511
90
10
- - Of a kind for manufacture of shortening
30
1511
90
90
...
...
...
40
2815
Sodium hydroxide (caustic soda), potassium hydroxide; peroxide of sodium or potassium
- Sodium hydroxide
2815
11
00
...
...
...
10
2815
12
00
- - In aqueous solution (soda lye or liquid soda)
20
2815
20
00
...
...
...
0
2815
30
00
- Peroxide of sodium or potassium
0
2917
...
...
...
2917
11
00
- - Oxalic acid, its salts and esters
0
2917
12
00
...
...
...
0
2917
13
00
- - Azelaic acid, its salts and esters
0
2917
14
00
...
...
...
0
2917
19
00
- - Other
0
2917
20
00
...
...
...
0
2917
31
00
- - Dibutyl orthophthalates
0
2917
32
00
...
...
...
10
2917
33
00
- - Dinonyl or didecyl orthophthalates
0
2917
34
00
...
...
...
0
2917
35
00
- - Phthalic anhydride
0
2917
36
00
...
...
...
0
2917
37
00
- - Dimethyl terephthalate
0
2917
39
00
...
...
...
0
3103
Mineral or chemical fertilizers, phosphatic
3103
10
00
...
...
...
10
3103
20
00
- Basic slag (phosphatic slag)
0
3103
90
...
...
...
3103
90
10
- - Calcined phosphates
10
3103
90
90
...
...
...
0
3105
Mineral or chemical fertilizers, containing two or three of the fertilizing elements of nitrogen, phosphorus and/or potassium; other fertilizers; commodity items of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
3105
10
00
...
...
...
0
3105
20
00
- Mineral or chemical fertilizers, containing two or three of the fertilizing elements of nitrogen, phosphorus and/or potassium
5
3105
30
00
...
...
...
0
3105
40
00
- Ammonium dihyrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
- Other mineral or chemical fertilizers, containing the two fertilizing elements of nitrogen and phosphorus:
0
3105
51
00
...
...
...
0
3105
59
00
- - Other
0
3105
60
00
...
...
...
0
3105
90
00
- Other
0
3920
...
...
...
3920
10
00
- Of polymers of ethylene
10
3920
20
00
...
...
...
10
3920
30
00
- Of polymers of styrene
10
...
...
...
3920
41
00
- - Rigid
10
3920
42
00
...
...
...
20
3920
51
00
- - Of polymethyl methacrylate
10
3920
59
00
...
...
...
10
- Of polycarbonates, alkyd resins, polyallyl esters or other polyesters:
3920
61
...
...
...
3920
61
10
- - - Of a kind for making magnetic tapes
10
3920
61
90
...
...
...
10
3920
62
- - Of polyethylene terephthalate:
3920
62
10
...
...
...
10
3920
62
20
- - - In membrane form
5
3920
62
90
...
...
...
10
3920
63
- - Of unsaturated polyesters:
3920
63
10
...
...
...
10
3920
63
90
- - - Other
10
3920
69
...
...
...
3920
69
10
- - - Of a kind for making magnetic tapes
10
3920
69
90
...
...
...
10
3920
71
- - Of regenerated cellulose:
3920
71
10
...
...
...
5
3920
71
90
- - - Other
10
3920
72
...
...
...
3920
72
10
- - - Cellophane membranes
5
3920
72
90
...
...
...
10
3920
73
- - Of cellulose acetate
3920
73
10
...
...
...
5
3920
73
90
- - - Other
10
3920
79
...
...
...
3920
79
10
- - - Cellophane membranes
5
3920
79
90
...
...
...
10
3920
91
00
- - Of polyvinyl burytal
10
3920
92
00
...
...
...
10
3920
93
00
- - Of amino-resins
10
3920
94
00
...
...
...
10
3920
99
- - Of other plastics:
3920
99
10
...
...
...
5
3920
99
90
- - - Other
Particularly for:
+ Permeable foam for construction use
+ Cellulose cotton used as cigarette filter tips
10
1
15
3923
...
...
...
3923
10
00
- Boxes, cases, crates and the like
- Sacks and bags (including cones):
30
3923
21
...
...
...
3923
21
10
- - - Textiled
40
3923
21
90
...
...
...
30
3923
29
- - Of other plastics:
3923
29
10
...
...
...
40
3923
29
90
- - - Other
30
3923
30
00
...
...
...
30
3923
40
- Spools, cops, bobbins and similar articles:
3923
40
10
...
...
...
5
3923
40
20
- - Used for machines of Headings No.8444, 8445 and 8448
0
3923
40
90
...
...
...
0
3923
50
00
- Stoppers, lids, caps and other closures
20
3923
90
00
...
...
...
30
10
10
5
4015
Articles of apparel and clothing accesories (including gloves) for all purposes, of vulcanized rubber (except hardened rubber)
- Gloves:
4015
11
00
...
...
...
20
4015
19
00
- - Other
20
4015
90
...
...
...
4015
90
10
- - Of lead-laminated rubber, for protection of users from radioactivity in X-ray photography
5
4015
90
90
...
...
...
20
4804
Paper and kraft paperboard, uncoated, in rolls or in sheets, except those of Heading No.4802 or 4803
- Packing paper, of "kraftliner" kind:
4804
11
00
...
...
...
30
4804
19
00
- - Other
- Kraft paper for used as bags:
30
4804
21
...
...
...
4804
21
10
- - - Unprinted, used as cement bags
3
4804
21
90
...
...
...
15
4804
29
- - Other:
4804
29
10
...
...
...
10
4804
29
20
- - - Printed complex paper
10
4804
29
90
...
...
...
15
4804
31
- - Unbleached:
4804
31
10
...
...
...
5
4804
31
90
- - - Other
10
4804
39
00
...
...
...
10
4804
41
- - Unbleached:
4804
41
10
...
...
...
5
4804
41
90
- - - Other
30
4804
42
00
...
...
...
30
4804
49
00
- - Other
- Other kraft paper and paperboard weighing 225 g/m2 or more:
30
4804
51
...
...
...
4804
51
10
- - - Insulation kraft paper
5
4804
51
90
...
...
...
30
4804
52
00
- - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process
30
4804
59
00
...
...
...
30
30
6114
Other garments, knitted or crocheted
6114
10
00
...
...
...
50
6114
20
00
- Of cotton
50
6114
30
...
...
...
6114
30
10
- - Space suits, fire-proof suits, bullet-proof vests
5
6114
30
90
...
...
...
50
6114
90
- Of other textile materials:
6114
90
10
...
...
...
5
6114
30
90
- - Other
50
6904
...
...
...
6904
10
00
- Building bricks
50
6904
90
00
...
...
...
50
7013
Tableware, kitchen utensils, sanitary ware, office stationery, interior decoration articles or articles for similar purposes of glass(other than those of Heading No.7010 or 7018)
7013
10
00
...
...
...
50
7013
21
- - Of lead crystal:
7013
21
10
...
...
...
30
7013
21
90
- - - Other
50
7013
29
00
...
...
...
50
7013
31
- - Of lead crystal:
7013
31
10
...
...
...
30
7013
31
90
- - - Other
50
7013
32
00
...
...
...
50
7013
39
00
- - Other
- Other glassware:
50
7013
91
...
...
...
7013
91
10
- - - In semi-finished form (cast)
30
7013
91
90
...
...
...
50
7013
99
00
- - Other
50
7303
00
...
...
...
7303
00
10
- Of a kind from 150 mm to 600 mm in diameter, and from 5 m to 6 m long
20
7303
00
90
...
...
...
3
8432
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; sports ground rollers or mowers
8432
10
00
...
...
...
15
8432
21
00
- - Disk harrows
15
8432
29
00
...
...
...
15
8432
30
00
- Seeders, planters and transplanters
5
8432
40
00
...
...
...
5
8432
80
00
- Other machinery
5
8432
90
00
...
...
...
0
8436
Other agricultural, horticultural, forestry, poultry-rearing or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders
8436
10
...
...
...
8436
10
10
- - Operated by diesel engines
15
8436
10
90
...
...
...
5
8436
21
00
- - Poultry incubators and brooders
3
8436
29
00
...
...
...
3
8436
80
- Other machinery:
8436
80
10
...
...
...
3
8436
80
90
- - Other
- Parts:
3
8436
91
00
...
...
...
0
8436
99
00
- - Of other machinery
0
8437
...
...
...
8437
10
00
- Machines for cleaning, sorting or grading seeds, grains or dried leguminous vegetables
5
8437
80
...
...
...
8437
80
11
- - - Operated by diesel engines
15
8437
80
19
...
...
...
5
8437
80
91
- - - Operated by diesel engines
15
8437
80
99
...
...
...
5
8437
90
00
- Parts
0
8544
...
...
...
8544
11
- - Of copper:
8544
11
10
...
...
...
10
8544
11
90
- - - Other
5
8544
19
...
...
...
8544
19
10
- - - Lacquered or enamelled
5
8544
19
90
...
...
...
5
8544
20
- Co-axial cable and other co-axial electric conductors:
- - Fitted with connectors:
8544
20
11
...
...
...
15
8544
20
12
- - - Having a cross-section exceeding 300 mm2 but not exceeding 400 mm2
5
8544
20
13
...
...
...
10
8544
20
19
- - - Other
- - Not yet fitted with connectors:
1
8544
20
21
...
...
...
15
8544
20
22
- - - Having a cross-section exceeding 300 mm2 but not exceeding 400 mm2
5
8544
20
23
...
...
...
10
8544
20
29
- - - Other
1
8544
30
00
...
...
...
5
8544
41
- - Fitted with connectors:
8544
41
10
...
...
...
15
8544
41
20
- - - Telephone cable, telegraph cable, radio station cable, under sea water
0
8544
41
30
...
...
...
15
8544
41
41
- - - - Insulated with PVC, PE, with a cross-section not exceeding 300 mm2
15
8544
41
49
...
...
...
1
- - - Other:
8544
41
91
...
...
...
10
8544
41
92
- - - - Plastic-coated electric conductors
15
8544
41
99
...
...
...
10
8544
49
- - Other:
8544
49
10
...
...
...
0
8544
49
20
- - - Telephone cable, telegraph cable, radio station cable, other than those under sea water
- - - Electric cable:
15
8544
49
31
...
...
...
15
8544
49
39
- - - - Other
1
...
...
...
8544
49
91
- - - - Control cable
10
8544
49
92
...
...
...
15
8544
49
99
- - - - Other
- Other electric conductors for a voltage exceeding 80V but not exceeding 1,000V:
10
8544
51
...
...
...
8544
51
10
- - - Telephone cable, telegraph cable, radio station cable, under sea water
0
8544
51
20
...
...
...
15
8544
51
31
- - - - Insulated with PVC, PE, with a cross-section not exceeding 300mm2
15
8544
51
39
...
...
...
1
8544
51
91
...
...
...
10
8544
51
92
- - - - Plastic-coated electric conductors
15
8544
51
99
...
...
...
10
8544
59
- - Other:
8544
59
10
...
...
...
0
8544
59
20
- - - Telephone cable, telegraph cable, radio station cable, other than those under sea water
- - - Electric cable:
15
8544
59
31
...
...
...
15
8544
59
39
- - - - Other
- - - Other:
1
8544
59
91
...
...
...
10
8544
59
92
- - - - Plastic-coated electric conductors
15
8544
59
99
...
...
...
10
8544
60
- Other electric conductors for a voltage exceeding 1,000V:
- - Electric cable:
8544
60
11
...
...
...
15
8544
60
19
- - - Other
1
...
...
...
8544
60
91
- - - Telephone cable, telegraph cable, radio station cable, under sea water
0
8544
60
92
...
...
...
15
8544
60
99
- - - Other
1
8544
70
...
...
...
8544
70
10
- - Telephone cable, telegraph cable, radio station cable, under sea water
0
8544
70
20
...
...
...
5
8544
70
90
- - Other
1
8702
...
...
...
8702
10
- With compression-ignition internal combustion piston engine(diesel or semi-diesel):
8702
10
10
...
...
...
100
8702
10
90
- - Other
60
8702
90
...
...
...
8702
90
10
- - Transporting not more than 50 persons, including driver
100
8702
90
90
...
...
...
60
+ In CKD1 form, with their body and hull not yet coated with electrostatic paint
12
...
...
...
18
+ In CKD2 form, with their body and hull not yet coated with electrostatic paint
5
...
...
...
7
+ In IKD form
3
...
...
...
+ In CKD1 form, with their body and hull not yet coated with electrostatic paint
25
...
...
...
30
+ In CKD2 form
10
...
...
...
3
* Component sets for assembling automobiles with between 10 and 15 seats:
...
...
...
+ In CKD1 form, with their body and hull not yet coated with electrostatic paint
40
...
...
...
45
+ In CKD2 form
20
...
...
...
5
* Airport passenger transfer vehicles
0
8703
...
...
...
8703
10
- Vehicles specially designed for travelling on snow; golf cars and similar kinds of vehicles:
8703
10
10
...
...
...
100
8703
10
20
- - Vehicles for transporting 9 persons, including driver
- Other vehicles with spark-ignition internal combustion piston engines:
100
8703
21
...
...
...
8703
21
10
- - - Ambulances
0
8703
21
20
...
...
...
100
8703
21
30
- - - Vehicles for transporting 9 persons, including driver
100
8703
22
...
...
...
8703
22
10
- - - Ambulances
0
8703
22
20
...
...
...
100
8703
22
30
- - - Vehicles for transporting 9 persons, including driver
100
8703
23
...
...
...
8703
23
10
- - - Ambulances
0
8703
23
20
...
...
...
100
8703
23
30
- - - Vehicles for transporting 9 persons
100
8703
24
...
...
...
8703
24
10
- - - Ambulances
0
8703
24
20
...
...
...
100
8703
24
30
- - - Vehicles for transporting 9 persons, including driver
- Other vehicles with compression-ignition internal combustion piston engine:
100
8703
31
...
...
...
8703
31
10
- - - Ambulances
0
8703
31
20
...
...
...
100
8703
31
30
- - - Vehicles transporting 9 persons, including driver
100
8703
32
...
...
...
8703
32
10
- - - Ambulances
0
8703
32
20
...
...
...
100
8703
32
30
- - - Vehicles transporting 9 persons, including driver
100
8703
33
...
...
...
8703
33
10
- - - Ambulances
0
8703
33
20
...
...
...
100
8703
33
30
- - - Vehicles transporting 9 persons, including driver
100
8703
90
...
...
...
8703
90
10
- - - Ambulances
0
8703
90
20
...
...
...
100
8703
90
30
- - - Vehicles transporting 9 persons, including driver
Particularly for:
+ Money carrying vehicles
+ Funeral procession vehicles
+ In CKD1 form of Heading No.8703 with their body and hull not yet coated with electrostatic paint
+ In CKD1 form of Heading No.8703 with their body and hull coated with electrostatic paint
...
...
...
+ In IKD form of Heading No.8703
100
0
0
40
45
20
5
8704
...
...
...
Motor vehicles for cargo transport
8704
10
00
- Tippers, dump trucks designed for use in narrow roads and alleys
- Other, with compression-ignition internal combustion piston engines (diesel and semi-diesel):
100
8704
...
...
...
00
- - G.v.w not exceeding 5 tons
100
8704
22
- - G.v.w exceeding 5 tons but not exceeding 20 tons:
8704
...
...
...
10
- - - Exceeding 5 tons but not exceeding 10 tons
60
8704
22
20
- - - Exceeding 10 tons but not exceeding 20 tons
30
8704
...
...
...
- - G.v.w exceeding 20 tons:
8704
23
10
- - - G.v.w exceeding 20 tons but not exceeding 50 tons
10
8704
...
...
...
90
- - - Other
- Other with spark-ignition internal combustion piston engine:
0
8704
31
00
- - G.v.w not exceeding 5 tons
100
8704
...
...
...
- - G.v.w exceeding 5 tons:
8704
32
10
- - - G.v.w exceeding 5 tons but not exceeding 10 tons
60
8704
...
...
...
20
- - - G.v.w exceeding 10 tons but not exceeding 20 tons
30
8704
32
30
- - - G.v.w exceeding 20 tons but not exceeding 50 tons
10
8704
...
...
...
90
- - - Other
0
8704
90
- Other:
8704
...
...
...
10
- - G.v.w not exceeding 5 tons
100
8704
90
20
- - G.v.w exceeding 5 tons but not exceeding 10 tons
60
8704
...
...
...
30
- - G.v.w exceeding 10 tons but not exceeding 20 tons
30
8704
90
40
- - G.v.w exceeding 20 tons but not exceeding 50 tons
10
8704
...
...
...
90
- - Other
Particularly for:
0
* Assembling component sets of vehicles of a tonnage not exceeding 5 tons:
...
...
...
+ In CKD1 form, with their body and hull not yet coated with electrostatic paint
15
+ In CKD1 form, with their body and hull coated with electrostatic paint
20
...
...
...
+ In CKD2 form, with their body and hull not yet coated with electrostatic paint
7
+ In CKD2 form, with their body and hull coated with electrostatic paint
10
...
...
...
+ In IKD form
3
* Assembling component sets of vehicles of a tonnage exceeding 5 tons but not exceeding 20 tons:
...
...
...
+ In CKD1 form, with their body and hull not yet coated with electrostatic paint
7
+ In CKD1 form, with their body and hull coated with electrostatic paint
12
...
...
...
+ In CKD2 form, with their body and hull not yet coated with electrostatic paint
3
+ In CKD2 form, with their body and hull coated with electrostatic paint
5
...
...
...
+ In IKD form
1
* Vehicles designed for transporting frozen goods
10
...
...
...
* Vehicles designed for transporting garbage
0
* Vehicles designed for transporting money
10
...
...
...
* Tank cars, vehicles designed for transporting acids, vehicles designed for transporting bituminous gases
10
* Concrete mixer-dumpers
10
8712
...
...
...
Bicycles and other cycles (including tricycles), not motorized
8712
00
10
- Racing bicycles
5
8712
...
...
...
20
- Other bicycles (including bicycles for children, other than children�s toy bicycles of Heading No.9501)
80
8712
00
90
- Other
80
9402
...
...
...
Medical, surgical, dental or veterinary furniture (for example: operating tables, examination tables, hospital beds with mechanical fittings, dentists� chairs); barbers� chairs and the like, having rotating as well as both reclining and elevating movements; parts thereof
9402
10
- Dentists� chairs, barbers� chairs or the like and parts thereof:
9402
...
...
...
10
- - Dentists� chairs
0
9402
10
90
- - Other
40
9402
...
...
...
- Other:
9402
90
10
- - Medical, surgical, dental or veterinary furniture and parts thereof
0
9402
...
...
...
20
- - Furniture for checking tickets and luggage at airports and stations and parts thereof
0
9402
90
90
- - Other and parts thereof
40
- 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. 146/2002/QD-BTC of December 04, 2002, amending the names and import tax rates of automobiles, parts and accessories thereof in the preferential import tariff
- 3 Decision No. 110/2003/QD-BTC of July 25, 2003, promulgating the preferential import tariffs.
- 4 Decision No.151/2000/QD-BTC of September 20, 2000 ameding the import tax rates of a number of commodity items of heading No.2917 in the preferential import tariff
- 5 Decision No.151/2000/QD-BTC of September 20, 2000 ameding the import tax rates of a number of commodity items of heading No.2917 in the preferential import tariff