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.
THE MINISTRY OF FINANCE --------- | SOCIALIST REPUBLIC OF VIET NAM |
| No. 83/2008/QD-BTC | Hanoi, October 3, 2008 |
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;
...
...
...
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Tran Xuan Ha
...
...
...
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
...
...
...
0201
10
00
00
- Carcasses and half-carcasses
17
0201
20
...
...
...
00
- Other cuts with bone in
17
0201
30
00
00
- Boneless
17
...
...
...
02.02
...
...
...
0202
10
00
00
- Carcasses and half-carcasses
17
0202
20
...
...
...
00
- Other cuts with bone in
17
0202
30
00
00
- Boneless
17
...
...
...
02.03
...
...
...
- Fresh or chilled:
0203
11
...
...
...
00
- - Carcasses and half-carcasses
27
0203
12
00
00
- - Hams, shoulders and cuts thereof, with bone in
27
...
...
...
19
00
00
- - Other
27
...
...
...
0203
21
00
00
- - Carcasses and half-carcasses
27
0203
22
...
...
...
00
- - Hams, shoulders and cuts thereof, with bone in
27
0203
29
00
00
- - Other
27
...
...
...
02.06
...
...
...
0206
10
00
00
- Of bovine animals, fresh or chilled
13
...
...
...
- Of bovine animals, frozen:
0206
21
00
00
- - Tongues
13
...
...
...
22
00
00
- - Livers
13
0206
29
00
00
...
...
...
13
0206
30
00
00
- Of swine, fresh or chilled
13
...
...
...
- Of swine, frozen:
0206
41
00
00
- - Livers
13
...
...
...
49
00
00
- - Other
13
0206
80
00
00
...
...
...
10
0206
90
00
00
- Other, frozen
10
02.07
...
...
...
Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.
- Of fowls of the species Gallus domesticus
...
...
...
11
00
00
- - Not cut in pieces, fresh or chilled
40
0207
12
00
00
...
...
...
40
0207
13
00
00
- - Cuts and offal, fresh or chilled
40
0207
14
...
...
...
- - Cuts and offal, frozen:
0207
14
10
00
- - - Wings
20
...
...
...
14
20
00
- - - Thighs
20
0207
14
30
00
...
...
...
20
0207
14
90
00
- - - Other
20
...
...
...
- Of turkeys:
0207
24
00
00
- - Not cut in pieces, fresh or chilled
40
...
...
...
25
00
00
- - Not cut in pieces, frozen
40
0207
26
00
00
...
...
...
40
0207
27
- - Cuts and offal, frozen:
0207
27
...
...
...
00
- - - Livers
20
0207
27
90
00
- - - Other
20
...
...
...
- Of ducks, geese or guinea fowls:
0207
32
...
...
...
0207
32
10
00
- - - Of ducks
40
0207
32
...
...
...
00
- - - Of geese or guinea fowls
40
0207
33
- - Not cut in pieces, frozen:
...
...
...
33
10
00
- - - Of ducks
40
0207
33
20
00
...
...
...
40
0207
34
00
00
- - Fatty livers, fresh or chilled
15
0207
35
...
...
...
00
- - Other, fresh or chilled
15
0207
36
- - Other, frozen:
...
...
...
36
10
00
- - - Fatty livers
15
0207
36
90
00
...
...
...
15
07.13
...
...
...
Dried leguminous vegetables, shelled, whether or not skinned or split.
0713
10
- Peas (Pisum sativum):
...
...
...
10
10
00
- - Suitable for sowing
0
0713
10
90
...
...
...
0713
10
90
10
- - - Animal food
13
0713
10
...
...
...
90
- - - Other
13
0713
20
- Chickpeas (garbanzos):
...
...
...
20
10
00
- - Suitable for sowing
0
0713
20
90
00
...
...
...
13
- Beans (Vigna spp., Phaseolus spp.):
0713
31
...
...
...
- - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek:
0713
31
10
00
- - - Suitable for sowing
0
...
...
...
31
90
00
- - - Other
13
0713
32
...
...
...
0713
32
10
00
- - - Suitable for sowing
0
0713
32
...
...
...
00
- - - Other
13
0713
33
- - Kidney beans, including white pea beans (Phaseolus vulgaris):
...
...
...
33
10
00
- - - Suitable for sowing
0
0713
33
90
00
...
...
...
13
0713
39
- - Other:
0713
39
...
...
...
00
- - - Suitable for sowing
0
0713
39
90
00
- - - Other
13
...
...
...
40
- Lentils:
0713
40
10
00
...
...
...
0
0713
40
90
00
- - Other
13
0713
50
...
...
...
- 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
...
...
...
50
90
00
- - Other
13
0713
90
...
...
...
0713
90
10
00
- - Suitable for sowing
0
0713
90
...
...
...
00
- - Other
13
...
...
...
Buckwheat, millet and canary seed; other cereals.
1008
10
00
00
...
...
...
5
1008
20
00
00
- Millet
2
1008
30
...
...
...
00
- Canary seed
10
1008
90
00
00
- Other cereals
5
...
...
...
23.09
...
...
...
2309
10
- Dog or cat food, put up for retail sale:
2309
10
...
...
...
00
- - Containing meat
0
2309
10
90
00
- - Other
0
...
...
...
90
- Other:
...
...
...
2309
90
11
00
- - - Of a kind suitable for poultry
8
2309
90
...
...
...
00
- - - Of a kind suitable for swine
8
2309
90
13
00
- - - Of a kind suitable for prawns
0
...
...
...
90
19
00
- - - Other
0
2309
90
20
00
...
...
...
0
2309
90
30
00
- - Other, containing meat
0
2309
90
...
...
...
00
- - Other
0
...
...
...
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.
...
...
...
7209
15
00
00
- - Of a thickness of 3 mm or more
7
7209
16
...
...
...
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
...
...
...
18
- - Of a thickness of less than 0.5 mm:
7209
18
10
00
...
...
...
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
...
...
...
00
- - - Other
7
- Not in coils, not further worked than cold-rolled (cold-reduced):
...
...
...
25
00
00
- - Of a thickness of 3 mm or more
7
7209
26
00
00
...
...
...
7
7209
27
00
00
- - Of a thickness of 0.5 mm or more but not exceeding 1 mm
7
7209
28
...
...
...
- - 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
...
...
...
28
90
00
- - - Other
7
7209
90
...
...
...
7209
90
10
00
- - Corrugated
7
7209
90
...
...
...
00
- - Other
7
...
...
...
Flat-rolled products of iron or non-alloy steel, of a width of 600
mm or more, clad, plated or coated.
...
...
...
- Plated or coated with tin:
7210
11
- - Of a thickness of 0.5 mm or more:
7210
...
...
...
10
00
- - - Containing by weight 0.6 % or more of carbon
7
7210
11
90
00
- - - Other
...
...
...
7210
12
- - Of a thickness of less than 0.5 mm:
7210
12
10
...
...
...
- - - Containing by weight 0.6 % or more of carbon
7
7210
12
90
00
- - - Other
7
7210
...
...
...
- 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
...
...
...
7210
20
90
00
- - Other
0
7210
30
...
...
...
- 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
...
...
...
10
10
- - - Of a thickness of less than1.2 mm
10
7210
30
10
90
- - - Other
...
...
...
7210
30
90
- - Other:
7210
30
90
...
...
...
- - - 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
...
...
...
- Otherwise plated or coated with zinc:
7210
41
- - Corrugated:
...
...
...
7210
41
10
00
- - - Of a thickness not exceeding 1.2 mm
12
7210
41
20
...
...
...
- - - 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
...
...
...
- - Other:
7210
49
10
- - - Of a thickness not exceeding 1.2 mm
...
...
...
7210
49
10
10
- - - - Clad, plated or coated by alloying surface containing by weight less than 0.004%
0
7210
49
10
...
...
...
- - - - 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
...
...
...
90
00
- - - Other
10
7210
50
00
00
- Plated or coated with chromium oxides or with chromium and chromium oxides
...
...
...
- Plated or coated with aluminium:
7210
61
...
...
...
- - 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
...
...
...
10
10
- - - - Of a thickness not exceeding 1.2 mm
12
7210
61
10
90
- - - - Other
...
...
...
7210
61
90
- - - Other:
7210
61
90
...
...
...
- - - - Of a thickness not exceeding 1.2 mm
12
7210
61
90
90
- - - - Other
10
7210
...
...
...
- - Other:
7210
69
10
- - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less:
...
...
...
7210
69
10
10
- - - - Of a thickness not exceeding 1.2 mm
12
7210
69
10
...
...
...
- - - - Other
10
7210
69
90
- - - Other:
7210
...
...
...
90
10
- - - - Of a thickness not exceeding 1.2 mm
12
7210
69
90
90
- - - - Other
...
...
...
7210
70
- Painted, varnished or coated with plastics:
7210
70
10
...
...
...
- - 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:
...
...
...
70
10
11
- - - - For production of components of products of headings 84.15,
84.18 and 84.50
3
7210
70
10
...
...
...
- - - - Other
10
7210
70
10
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
mm or less:
7210
70
10
31
...
...
...
84.18 and 84.50
3
7210
70
10
39
- - - - Other
12
7210
...
...
...
10
40
- - - Electrolytically plated or coated with zinc and of a thickness of 1.2
mm or more
5
7210
70
10
50
...
...
...
10
7210
70
10
60
- - - Plated or coated with zinc or aluminium and of a thickness not exceeding 1.2 mm
12
7210
70
...
...
...
90
- - - Other
0
7210
70
90
- - Other:
...
...
...
- - - Not clad, plated or coated with metals:
7210
70
90
11
...
...
...
84.18 and 84.50
3
7210
70
90
19
- - - - Other
10
7210
...
...
...
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
...
...
...
7210
70
90
31
- - - - For production of components of products of headings 84.15,
84.18 and 84.50
3
7210
...
...
...
90
39
- - - - Other
10
7210
70
90
40
- - - Electrolytically plated or coated with zinc and of a thickness of 1.2
...
...
...
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
...
...
...
60
- - - Plated or coated with zinc or aluminium and of a thickness not exceeding 1.2 mm
12
7210
70
90
90
- - - Other
0
...
...
...
90
- Other:
7210
90
10
...
...
...
7210
90
10
10
- - - Not clad, plated or coated with metals
5
7210
90
...
...
...
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
...
...
...
90
10
40
- - - Electrolytically plated or coated with zinc and of a thickness of 1.2
mm or more
5
7210
90
10
...
...
...
- - - 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
...
...
...
10
90
- - - Other
0
7210
90
90
- - Other:
...
...
...
7210
90
90
10
- - - Not clad, plated or coated with metals
5
7210
90
90
...
...
...
- - - 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
...
...
...
90
40
- - - Electrolytically plated or coated with zinc and of a thickness of 1.2
mm or more
5
7210
90
90
50
...
...
...
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
...
...
...
90
- - - Other
0
...
...
...
- 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.