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THE MINISTRY OF FINANCE

---------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
--------------

No. 83/2008/QD-BTC

Hanoi, October 3,  2008

 

DECISION

AMENDING IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST

THE MINISTER OF FINANCE

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 List and the Preferential Import and Export Tariff List 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 77/2003/ND-CP of the Government dated 1 July 2003 on functions, duties, powers and organizational structure of the Ministry of Finance;

Having considered the proposal of the Director of the Tax Policy Department;

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Article 1

To amend the preferential import duty rates applicable to a number of lines of goods stipulated in the Preferential Import and Export Tariff List issued with Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007 ("Decision 106") to become the new preferential import duty rates set out in List attached to this Decision which shall apply to import goods' customs declarations registered with the customs office as from 12 October 2008.

Article 2

To repeal the preferential import duty rates stipulated in the Appendix to Decision 106 as applicable to goods' Groups 0201, 0202, 0203, 0206, 0207, 2309, 7209 and 7210.

Article 3

This Decision shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.

 

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Tran Xuan Ha

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LIST

OF AMENDED IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST
(Issued with Decision 83/2008/QD-BTC of the Minister of Finance dated 3 October 2008)

Code

Description

Tax Rate
(%)

02.01

 

 

 

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0201

10

00

00

-  Carcasses and half-carcasses

17

0201

20

...

...

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00

-  Other cuts with bone in

17

0201

30

00

00

-  Boneless

17

...

...

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02.02

 

 

 

...

...

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0202

10

00

00

-  Carcasses and half-carcasses

17

0202

20

...

...

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00

-  Other cuts with bone in

17

0202

30

00

00

-  Boneless

17

...

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02.03

 

 

 

...

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-  Fresh or chilled:

 

0203

11

...

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00

- -  Carcasses and half-carcasses

27

0203

12

00

00

- -  Hams, shoulders and cuts thereof, with bone in

27

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19

00

00

- -  Other

27

 

 

 

 

...

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0203

21

00

00

- -  Carcasses and half-carcasses

27

0203

22

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00

- -  Hams, shoulders and cuts thereof, with bone in

27

0203

29

00

00

- -  Other

27

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02.06

 

 

 

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0206

10

00

00

-  Of bovine animals, fresh or chilled

13

 

 

...

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-  Of bovine animals, frozen:

 

0206

21

00

00

- -  Tongues

13

...

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22

00

00

- -  Livers

13

0206

29

00

00

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13

0206

30

00

00

-  Of swine, fresh or chilled

13

 

 

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-  Of swine, frozen:

 

0206

41

00

00

- -  Livers

13

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49

00

00

- -  Other

13

0206

80

00

00

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10

0206

90

00

00

-  Other, frozen

10

02.07

 

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Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

 

 

 

 

 

-  Of fowls of the species Gallus domesticus

 

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11

00

00

- -  Not cut in pieces, fresh or chilled

40

0207

12

00

00

...

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40

0207

13

00

00

- -  Cuts and offal, fresh or chilled

40

0207

14

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- -  Cuts and offal, frozen:

 

0207

14

10

00

- - - Wings

20

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14

20

00

- - - Thighs

20

0207

14

30

00

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20

0207

14

90

00

- - - Other

20

 

 

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-  Of turkeys:

 

0207

24

00

00

- -  Not cut in pieces, fresh or chilled

40

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25

00

00

- -  Not cut in pieces, frozen

40

0207

26

00

00

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40

0207

27

 

 

- -  Cuts and offal, frozen:

 

0207

27

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00

- - - Livers

20

0207

27

90

00

- - - Other

20

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-  Of ducks, geese or guinea fowls:

 

0207

32

 

 

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0207

32

10

00

- - - Of ducks

40

0207

32

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00

- - - Of geese or guinea fowls

40

0207

33

 

 

- - Not cut in pieces, frozen:

 

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33

10

00

- - - Of ducks

40

0207

33

20

00

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40

0207

34

00

00

- -  Fatty livers, fresh or chilled

15

0207

35

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00

- -  Other, fresh or chilled

15

0207

36

 

 

- -  Other, frozen:

 

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36

10

00

- - - Fatty livers

15

0207

36

90

00

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15

 

 

 

 

 

 

07.13

 

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Dried leguminous vegetables, shelled, whether or not skinned or split.

 

0713

10

 

 

-  Peas (Pisum sativum):

 

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10

10

00

- - Suitable for sowing

0

0713

10

90

 

...

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0713

10

90

10

- - - Animal food

13

0713

10

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90

- - - Other

13

0713

20

 

 

- Chickpeas (garbanzos):

 

...

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20

10

00

- - Suitable for sowing

0

0713

20

90

00

...

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13

 

 

 

 

- Beans (Vigna spp., Phaseolus spp.):

 

0713

31

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- - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek:

 

0713

31

10

00

- - - Suitable for sowing

0

...

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31

90

00

- - - Other

13

0713

32

 

 

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0713

32

10

00

- - - Suitable for sowing

0

0713

32

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00

- - - Other

13

0713

33

 

 

- - Kidney beans, including white pea beans (Phaseolus vulgaris):

 

...

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33

10

00

- - - Suitable for sowing

0

0713

33

90

00

...

...

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13

0713

39

 

 

- - Other:

 

0713

39

...

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00

- - - Suitable for sowing

0

0713

39

90

00

- - - Other

13

...

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40

 

 

-  Lentils:

 

0713

40

10

00

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0

0713

40

90

00

- - Other

13

0713

50

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- Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor):

 

0713

50

10

00

- - Suitable for sowing

0

...

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50

90

00

- - Other

13

0713

90

 

 

...

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0713

90

10

00

- - Suitable for sowing

0

0713

90

...

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00

- - Other

13

 

 

 

 

 

 

...

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Buckwheat, millet and canary seed; other cereals.

 

1008

10

00

00

...

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5

1008

20

00

00

- Millet

2

1008

30

...

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00

- Canary seed

10

1008

90

00

00

- Other cereals

5

...

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23.09

 

 

 

...

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2309

10

 

 

- Dog or cat food, put up for retail sale:

 

2309

10

...

...

...

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00

- - Containing meat

0

2309

10

90

00

- - Other

0

...

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90

 

 

- Other:

 

 

 

 

 

...

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2309

90

11

00

- - - Of a kind suitable for poultry

8

2309

90

...

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00

- - - Of a kind suitable for swine

8

2309

90

13

00

- - - Of a kind suitable for prawns

0

...

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90

19

00

- - - Other

0

2309

90

20

00

...

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0

2309

90

30

00

- - Other, containing meat

0

2309

90

...

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00

- - Other

0

 

 

 

 

 

 

...

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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.

 

 

 

 

 

...

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7209

15

00

00

- - Of a thickness of 3 mm or more

7

7209

16

...

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00

- - Of a thickness exceeding 1 mm but less than 3 mm

7

7209

17

00

00

- - Of a thickness of 0.5 mm or more but not exceeding 1 mm

7

...

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18

 

 

- - Of a thickness of less than 0.5 mm:

 

7209

18

10

00

...

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3

7209

18

20

00

- - - Containing by weight less than 0.6% of carbon and of a thickness of 0.17 mm or less

7

7209

18

...

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00

- - - Other

7

 

 

 

 

- Not in coils, not further worked than cold-rolled (cold-reduced):

 

...

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25

00

00

- - Of a thickness of 3 mm or more

7

7209

26

00

00

...

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...

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7

7209

27

00

00

- - Of a thickness of 0.5 mm or more but not exceeding 1 mm

7

7209

28

...

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- - 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

7

...

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28

90

00

- - - Other

7

7209

90

 

 

...

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7209

90

10

00

- - Corrugated

7

7209

90

...

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00

- - Other

7

 

 

 

 

 

 

...

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Flat-rolled products of iron or non-alloy steel, of a width of 600

mm or more, clad, plated or coated.

 

 

 

 

...

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- Plated or coated with tin:

 

7210

11

 

 

- - Of a thickness of 0.5 mm or more:

 

7210

...

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10

00

- - - Containing by weight 0.6 % or more of carbon

7

7210

11

90

00

- - - Other

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7210

12

 

 

- - Of a thickness of less than 0.5 mm:

 

7210

12

10

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- - - Containing by weight 0.6 % or more of carbon

7

7210

12

90

00

- - - Other

7

7210

...

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- 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

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7210

20

90

00

- - Other

0

7210

30

 

...

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- Electrolytically plated or coated with zinc:

 

7210

30

10

 

- - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less:

 

7210

...

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10

10

- - - Of a thickness of less than1.2 mm

10

7210

30

10

90

- - - Other

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7210

30

90

 

- - Other:

 

7210

30

90

...

...

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- - - Containing by weight 0.6% or more of carbon and of a thickness of 1.2 mm or less

10

7210

30

90

90

- - - Other

5

 

...

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- Otherwise plated or coated with zinc:

 

7210

41

 

 

- - Corrugated:

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7210

41

10

00

- - - Of a thickness not exceeding 1.2 mm

12

7210

41

20

...

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- - - 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

...

...

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- - Other:

 

7210

49

10

 

- - - Of a thickness not exceeding 1.2 mm

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7210

49

10

10

- - - - Clad, plated or coated by alloying surface containing by weight less than 0.004%

0

7210

49

10

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- - - - Other

12

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

...

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90

00

- - - Other

10

7210

50

00

00

- Plated or coated with chromium oxides or with chromium and chromium oxides

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- Plated or coated with aluminium:

 

7210

61

 

...

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- - 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

...

...

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10

10

- - - - Of a thickness not exceeding 1.2 mm

12

7210

61

10

90

- - - - Other

...

...

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7210

61

90

 

- - - Other:

 

7210

61

90

...

...

...

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- - - - Of a thickness not exceeding 1.2 mm

12

7210

61

90

90

- - - - Other

10

7210

...

...

...

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- - Other:

 

7210

69

10

 

- - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less:

...

...

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7210

69

10

10

- - - - Of a thickness not exceeding 1.2 mm

12

7210

69

10

...

...

...

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- - - - Other

10

7210

69

90

 

- - - Other:

 

7210

...

...

...

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90

10

- - - - Of a thickness not exceeding 1.2 mm

12

7210

69

90

90

- - - - Other

...

...

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7210

70

 

 

- Painted, varnished or coated with plastics:

 

7210

70

10

...

...

...

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- - Containing by weight less than 0.6% of carbon and of a thickness

1.5 mm or less:

 

 

 

 

 

- - - Not clad, plated or coated with metals:

 

...

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70

10

11

- - - - For production of components of products of headings 84.15,

84.18 and 84.50

3

7210

70

10

...

...

...

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- - - - Other

10

7210

70

10

20

- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides

3

 

...

...

...

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- - - Electrolytically plated or coated with zinc and of a thickness of 1.2

mm or less:

 

7210

70

10

31

...

...

...

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84.18 and 84.50

3

7210

70

10

39

- - - - Other

12

7210

...

...

...

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10

40

- - - Electrolytically plated or coated with zinc and of a thickness of 1.2

mm or more

5

7210

70

10

50

...

...

...

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10

7210

70

10

60

- - - Plated or coated with zinc or aluminium and of a thickness not exceeding 1.2 mm

12

7210

70

...

...

...

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90

- - - Other

0

7210

70

90

 

- - Other:

 

...

...

...

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- - - Not clad, plated or coated with metals:

 

7210

70

90

11

...

...

...

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84.18 and 84.50

3

7210

70

90

19

- - - - Other

10

7210

...

...

...

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90

20

- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides

3

 

 

 

 

- - - Electrolytically plated or coated with zinc and of a thickness of 1.2

...

...

...

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7210

70

90

31

- - - - For production of components of products of headings 84.15,

84.18 and 84.50

3

7210

...

...

...

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90

39

- - - - Other

10

7210

70

90

40

- - - Electrolytically plated or coated with zinc and of a thickness of 1.2

...

...

...

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5

7210

70

90

50

- - - Otherwise plated or coated with zinc or aluminium and of a thickness of 1.2 mm or more

10

7210

70

...

...

...

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60

- - - Plated or coated with zinc or aluminium and of a thickness not exceeding 1.2 mm

12

7210

70

90

90

- - - Other

0

...

...

...

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90

 

 

- Other:

 

7210

90

10

 

...

...

...

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7210

90

10

10

- - - Not clad, plated or coated with metals

5

7210

90

...

...

...

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20

- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides

3

7210

90

10

30

- - - Electrolytically plated or coated with zinc and of a thickness not exceeding 1.2 mm

10

...

...

...

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90

10

40

- - - Electrolytically plated or coated with zinc and of a thickness of 1.2

mm or more

5

7210

90

10

...

...

...

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- - - Otherwise plated or coated with zinc or aluminium and of a thickness of 1.2 mm or more

10

7210

90

10

60

- - - Plated or coated with zinc or aluminium and of a thickness of not exceeding 1.2 mm

12

7210

...

...

...

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10

90

- - - Other

0

7210

90

90

 

- - Other:

...

...

...

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7210

90

90

10

- - - Not clad, plated or coated with metals

5

7210

90

90

...

...

...

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- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides

3

7210

90

90

30

- - - Electrolytically plated or coated with zinc and of a thickness not exceeding 1.2 mm

10

7210

...

...

...

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90

40

- - - Electrolytically plated or coated with zinc and of a thickness of 1.2

mm or more

5

7210

90

90

50

...

...

...

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10

7210

90

90

60

- - - Plated or coated with zinc or aluminium and of a thickness of not exceeding 1.2 mm

12

7210

90

...

...

...

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90

- - - Other

0

 

 

 

 

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.