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MINISTRY OF
FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.:
05/2016/TT-BTC
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Ha Noi, January
13, 2016
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CIRCULAR
AMENDING
PREFERENTIAL IMPORT TAX RATES FOR A NUMBER OF ENVIRONMENTAL GOODS IN APEC IN
THE COMMODITY HEADINGS 84.19 AND 84.21 IN THE PREFERENTIAL IMPORT TARIFF
Pursuant to the Law on import and export duties
No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12
dated September 28, 2007 of the Standing Committee of the National Assembly promulgating
the Export tariff according to the list of taxable commodity headings and the
tax bracket on each heading, the preferential import tariff according to the
list of taxable commodity headings and preferential tax bracket on each
heading;
Pursuant to the Government’s Decree No.
87/2010/ND-CP dated August 13, 2010 providing in detailed for implementing the
Law on import and export duties;
Pursuant to the Government’s Decree
No.215/2013/ND-CP dated 23 December 2013 defining the functions, tasks, powers
and organizational structures of Ministry of Finance;
At the request of the Director General of the
Department of tax policy,
The Minister of Finance promulgates a Circular
to amend the preferential import tax rates for a number of environmental goods
in APEC in the commodity headings 84.19 and 84.21 in the preferential import
tariff.
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The preferential import tax rates for a number of
commodities in headings 84.19 and 84.21 in the preferential import tariff
promulgated under the Circular No. 182/2015/TT-BTC dated November 16, 2015 of
the Minister of Finance shall be replaced by the new ones in the list of
preferential import tax rates enclosed herewith.
Article 2. Effect
This Circular shall take effect from February 27,
2016.
PP. THE
MINISTER
DEPUTY MINISTER
Vu Thi Mai
LIST
OF PREFERENTIAL
IMPORT TAX RATES FOR A NUMBER OF COMMODITIES IN HEADINGS 84.19 AND 84.21
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Code
Description
Tax rate (%)
8419
Machinery, plant or laboratory equipment,
whether or not electrically heated (excluding furnaces, ovens and other
equipment of heading 85.14), for the treatment of materials by a process
involving a change of temperature such as heating, cooking, roasting,
distilling, rectifying, sterilising, pasteurising, steaming, drying,
evaporating, vaporising, condensing or cooling, other than machinery or plant
of a kind used for domestic purposes; instantaneous or storage water heaters,
non-electric.
- Instantaneous or storage
water heaters, non-electric:
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- - Instantaneous gas water
heaters:
8419.11.10
- - - Household type
10
8419.11.90
- - - Other
10
8419.19
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8419.19.10
- - - Household type
5
8419.19.90
- - - Other
5
8419.20.00
- Medical, surgical or
laboratory sterilisers
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- Dryers:
8419.31
- - For agricultural
products:
8419.31.10
- - - Electrically operated
0
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- - - Not electrically operated
0
8419.32
- - For wood, paper pulp,
paper or paperboard:
8419.32.10
- - - Electrically operated
0
8419.32.20
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0
8419.39
- - Other:
- - - Electrically operated:
8419.39.11
- - - - Machinery for the treatment of materials
by a process involving heating, for the manufacture of printed circuit
boards, printed wiring boards or printed circuit assemblies
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8419.39.19
- - - - Other
0
8419.39.20
- - - Not electrically operated
0
8419.40
- Distilling or rectifying
plant:
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- - Electrically operated
0
8419.40.20
- - Not electrically
operated
0
8419.50
- Heat exchange units:
8419.50.10
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3
8419.50.90
- - Other
3
8419.60
- Machinery for liquefying
air or other gases:
8419.60.10
- - Electrically operated
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8419.60.20
- - Not electrically
operated
0
- Other machinery, plant and
equipment:
8419.81
- - For making hot drinks or
for cooking or heating food:
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- - - Electrically operated
15
8419.81.20
- - - Not electrically operated
15
8419.89
- - Other:
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8419.89.13
- - - - Machinery for the treatment of materials
by a process involving heating, for the manufacture of printed circuit
boards, printed wiring boards or printed circuit assemblies
0
8419.89.19
- - - - Other
0
8419.89.20
- - - Not electrically operated
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8419.90
- Parts:
- - Of electrically operated
articles:
8419.90.12
- - - Parts of machinery for the treatment of
materials by a process involving heating, for the manufacture of printed
circuit boards, printed wiring boards or printed circuit assemblies
0
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- - - Casings for cooling towers
0
8419.90.19
- - - Other
0
- - Of not electrically
operated articles:
8419.90.21
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0
8419.90.29
- - - Other
0
84.21
Centrifuges, including centrifugal dryers;
filtering or purifying machinery and apparatus for liquids or gases.
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- Centrifuges, including
centrifugal dryers:
8421.11.00
- - Cream separators
10
8421.12.00
- - Clothes-dryers
18
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- - Other:
8421.19.10
- - - Of a kind used for
sugar manufacture
5
8421.19.90
- - - Other
5
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8421.21
- - For filtering or
purifying water:
- - - Of a capacity not exceeding 500 l/h:
8421.21.11
- - - - Filtering machinery and apparatus
for domestic use
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8421.21.19
- - - - Other
5
- - - Of a capacity exceeding 500 l/h:
8421.21.22
- - - - Electrically operated
5
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- - - - Not electrically operated
5
8421.22
- - For filtering or
purifying beverages other than water:
8421.22.30
- - - Electrically operated, of a capacity
exceeding 500 l/h:
10
8421.22.90
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10
8421.23
- - Oil or petro-filters for
internal combustion engines:
- - - For machinery of
heading 84.29 and 84.30:
8421.23.11
- - - - Oil filters
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8421.23.19
- - - - Other
0
- - - For motor vehicles of Chapter 87:
8421.23.21
- - - - Oil filters
15
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- - - - Other
15
- - - Other:
8421.23.91
- - - - Oil filters
0
8421.23.99
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0
8421.29
- - Other:
8421.29.10
- - - Of a kind suitable for medical, surgical or
laboratory use
0
8421.29.20
- - - Of a kind used for sugar manufacturer
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8421.29.30
- - - Of a kind used oil drilling operations
0
8421.29.40
- - - Other, petro-filters
0
8421.29.50
- - - Other, oil filters
0
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- - - Other
0
- Filtering or purifying machinery and apparatus
for gases:
8421.31
- - Intake air filters for
internal combustion engines:
8421.31.10
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0
8421.31.20
- - - For motor vehicles of
Chapter 87
10
8421.31.90
- - - Other
0
8421.39
- - Other:
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8421.39.20
- - - Air purifiers
0
8421.39.90
- - - Other
0
- Parts:
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- - Of centrifuge, including
centrifugal dryers:
8421.91.10
- - - Of goods of subheading 8421.12.00
0
8421.91.20
- - - Of goods of subheading 8421.19.10
0
8421.91.90
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0
8421.99
- - Other:
8421.99.20
- - - Filtering cartridges for filters of
subheading 8421.23
0
8421.99.30
- - - Of goods of subheading 8421.31
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- - - Other:
8421.99.91
- - - - Of goods of subheading 8421.29.20
0
8421.99.94
- - - - Of goods of subheading 8421.21.11
0
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- - - - Of goods of subheading 8421.23.11,
8421.23.29, 8421.23.91 or 8421.23.99
0
8421.99.99
- - - - Other
0