Tiếng Việt- 1 Law No. 17-L/CTN, amending and supplementing a number of articles of the Law on Import tax and Export tax, passed by The National Assembly.
- 2 Law No. 32/2001/QH10 of December 25, 2001 on organization of the Government
- 3 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.
| THE GOVERNMENT | SOCIALIST REPUBLIC OF VIET NAM |
| No. 213/2004/ND-CP | Hanoi, December 24, 2004 |
DECREE
ADDING 19 COMMODITY ITEMS TO VIETNAM’S 2004-2006 LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR THE IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the December 26, 1991 Law on Export Tax and Import Tax; the July 5, 1993 Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax and the May 20, 1998 Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;
Pursuant to the National Assembly Standing Committee’s Resolution No. 292/NQ-UBTVQH9 of November 8, 1995 on Vietnam’ program on import tax reduction for the implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries;
At the proposal of the Minister of Finance,
DECREES:
Article 1.- To issue together with this Decision 19 commodity items to be added to Vietnam’s list of commodities and their import tax rates, issued together with the Government’s Decree No. 78/2003/ND-CP of July 1, 2003 and Decree No. 151/2004/ND-CP of August 5, 2004, for the implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries in 2004-2006 (list enclosed herewith).
Article 2.- This Decree takes effect 15 days after its publication in the Official Gazette and applies to import goods declarations already registered with the customs offices as from January 1, 2004.
Article 3.- The Ministry of Finance shall have to guide the implementation of this Decree.
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...
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ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Phan Van Khai
LIST OF 19 COMMODITY ITEMS TO BE ADDED TO VIETNAM’S 2004-2006 LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR THE IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES
(Issued together with the Government’s Decree No. 213/2004/ND-CP of December 24, 2004)
Code
Description
CEPT tax rates (%)
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...
...
2004
2005
2006
4011
Brandnew pneumatic tires, of rubber
...
...
...
4011
40
00
- Of a kind used for motorcycles
20
15
5
4013
...
...
...
Inner tubes, of rubber
4013
90
- Other:
...
...
...
4013
90
20
- - Of a kind used for motorcycles
20
15
5
...
...
...
Chain and parts thereof, of iron or steel
...
...
...
7315
11
- - Roller chain:
...
...
...
- - Of mild steel:
7315
11
...
...
...
- - - Chain for motorcycles
20
15
5
- - - Other:
...
...
...
7315
11
22
- - - - Chain for motorcycles
20
15
5
7315
...
...
...
- - Parts:
7315
19
20
- - Of other chain for motorcycles
...
...
...
15
5
- Other chain:
...
...
...
- - Other:
...
...
...
7315
89
12
- - - - Chain for motorcycles
1
1
...
...
...
- - Other
7315
89
...
...
...
- - - - Chain for motorcycles
1
1
1
- Other parts:
...
...
...
7315
90
10
- - Of chain for bicycles and motorcycles
20
15
5
8407
...
...
...
Spark-ignition reciprocating or rotary internal combustion piston engines
- Reciprocating internal combustion piston engines, of a kind used for the propulsion of vehicles of Chapter 87:
...
...
...
8407
31
00
- - Of a cylinder capacity not exceeding 50 cc
20
15
5
...
...
...
Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings, gears and gearing, ball or roller screws; gearboxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)
8483
30
...
...
...
8483
30
20
- - For motorized vehicles
0
0
...
...
...
8483
40
-Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements, presented separately; ball or roller screws; gearboxes and other speed changers, including torque converters:
...
...
...
- - For engines of vehicles of Chapter 87:
8483
40
13
- - For engines of vehicles of heading No. 87.11
15
...
...
...
5
8512
Electrical lighting or signaling equipment (excluding articles of heading No. 85.39), windscreen wipers, defrosters and demisters, of a kind used for bicycles or motorized vehicles
8512
...
...
...
- Other lighting or visual signaling equipment:
8512
20
20
- - Unassembled lighting or visual signaling equipment
...
...
...
10
5
8539
Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps, arc-lamps
...
...
...
10
- Sealed beam lamp units:
8539
10
10
...
...
...
20
15
5
8714
Parts and accessories of vehicles of headings Nos. 87.11 to 87.13
...
...
...
- Of motorcycles (including mopeds):
8714
11
...
...
...
- - Saddles:
8714
11
10
- - - For motorcycles of sub-heading No. 8711.10, 8711.20 or 8711.50
20
...
...
...
5
8714
11
20
- - - For motorcycles of sub-heading No. 8711.30, 9711.40 or 8711.50
20
15
5
8714
...
...
...
- - Other:
8714
19
10
- - - Carburetor assembly
...
...
...
15
5
8714
19
50
- - - Spokes or nipples
20
15
5
...
...
...
19
60
- - - Other, for motorcycles of sub-heading No. 8711.10, 8711.20 or 8711.90
20
15
5
8714
19
70
...
...
...
20
15
5
- 1 Decree of Government No. 13/2005/ND-CP amending and supplementing Vietnam’s list of commodities and their import tax rates for implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the Asean countries for the 2005-2013 period.
- 2 Decree of Government No. 13/2005/ND-CP amending and supplementing Vietnam’s list of commodities and their import tax rates for implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the Asean countries for the 2005-2013 period.
- 1 Circular no. 14/2006/TT-BTC of February 28, 2006 guiding the implementation of vietnam’s particularly preferential import tax rates for implementation of the asean’s agreement on common effective preferential tariffs (CEPT)
- 2 Decree of Government No. 151/2004/ND-CP of August 5, 2004 amending the import tax rates of a number of commodities on Vietnam’s 2003-2006 list of commodities and their tax rates for the implementation of the agreement on common effective preferential tariffs (CEPT) of the ASEAN countries, issued together with the government’s decree no. 78/2003/ND-CP of July 1, 2003
- 3 Decree No. 78/2003/ND-CP of July 1, 2003, on promulgating the Vietnam's products and tariff rates to implement the Common Effective Preferential Tariff scheme (CEPT) for Asean Free Trade Area (AFTA) for years 2003-2006.
- 4 Circular No. 41/1999/TT-BTC of April 20, 1999, guiding the implementation of Decree No.14/1999/ND-CP of March 23, 1999 of The Government promulgating Vietnam’s 1999 list of goods and their tax rates for implementation of the agreement on the common effective preferential tariff (CEPT) of the Asean countries