|
THE
MINISTRY OF FINANCE
-------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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|
|
No:
100/2002/QD-BTC
|
Hanoi,
August 21, 2002
|
DECISION
AMENDING AND SUPPLEMENTING NAMES AND TAX RATES OF A NUMBER
OF COMMODITY GROUPS AND ITEMS 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 Finance Ministry;
Pursuant to the tax rate brackets prescribed in the Import Tariff according
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 Law No.04/1998/QH10 of May 20, 1998 on
Export Tax and Import Tax;
After consulting the concerned ministries and branches and at the proposal
of the General Director of Tax,
DECIDES:
Article 1.- To amend and
supplement names, codes and tax rates of a number of commodity groups and items
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 amendments and supplements to names and tax rates of a number of
commodity groups and items in the Preferential Import Tariff promulgated
together with Decision No.41/2000/QD/BTC of March 17, 2000, Decision
No.91/2000/QD/BTC of June 2, 2000, Decision No.193/2000/QD/BTC of December 5,
2000, Decision No.34/2001/QD-BTC of April 18, 2001 and Decision
No.137/2001/QD-BTC of December 18, 2001, into new ones on the List of
amendments and supplements to 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 all import goods declarations already
submitted to the customs offices as from September 1, 2002. The previous
stipulations which are contrary to this Decision are all hereby annulled.
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FOR THE FINANCE MINISTER
VICE MINISTER
Truong Chi Trung
LIST
OF AMENDMENTS AND SUPPLEMENTS TO NAMES AND TAX RATES OF A NUMBER OF COMMODITY
GROUPS IN THE PREFERENTIAL IMPORT TARIFF
(Promulgated together with the Finance Minister’s Decision No.
100/2002/QD-BTC of August 21, 2002)
Codes
Description
of commodity groups, items
Tax rates
(%)
Headings
Sub-headings
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2523
Portland cement, aluminous cement, slag
cement, supersulphate cement and similar hydraulic cements, whether or not
colored or in the form of clinkers
2523
10
- Clinkers:
...
...
...
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2523
10
10
- - White clinkers
30
2523
10
90
- - Other
...
...
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- Portland cement:
2523
21
00
- - White cement, whether or not artificially
colored
...
...
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2523
29
- - Other:
2523
29
10
- - - Black cement
...
...
...
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2523
29
90
- - - Other
40
2523
30
00
- Aluminous cement
...
...
...
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2523
90
00
- Other hydraulic cement
40
3302
Mixture of odoriferous substances and mixtures
(including alcoholicsolutions) with a basic composition of one or more of these
substances, of a kind used as raw materials in industry; otherpreparations
based on odoriferous substances, of a kind used for the manufacture of
beverages
...
...
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3302
10
- Of a kind used in the food or drink
industries:
3302
10
10
- - Odoriferous alcohol used in liquor
industry, in liquid form
...
...
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3302
10
20
- - Odoriferous alcohol used in liquor
industry, in other forms
10
3302
10
90
- - Other
...
...
...
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3302
90
00
- Other
5
4804
Uncoated Kraft paper and paperboard, in rolls
or sheets, other than those of Heading No.4802 or 4803
...
...
...
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- Kraftliner:
4804
11
00
- - Unbleached
...
...
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4804
19
00
- - Other
30
- Sack Kraft paper:
...
...
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4804
21
- - Unbleached:
4804
21
10
- - - Not printed, for making cement bags
...
...
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4804
21
90
- - - Other
15
4804
29
- - Other:
...
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4804
29
10
- - - Not printed
10
4804
29
20
- - - Printed composite paper
...
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4804
29
90
- - - Other
15
- Other Kraft paper and paperboard weighing
150 g/m2 or less:
...
...
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4804
31
- - Unbleached:
4804
31
10
- - - Insulating Kraft paper and paperboard
...
...
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4804
31
90
- - - Other
10
4804
39
00
- - Other
...
...
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- Other Kraft paper and paperboard weighing
over 150 g/m2 but under 225 g/m2:
4804
41
- - Unbleached:
...
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4804
41
10
- - - Insulating Kraft paper and paperboard
5
4804
41
90
- - - Other
...
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4804
42
00
- - Bleached en masse and of which more than
95% by weight of the total fiber content consists of wood fibers obtained by
a chemical process
30
4804
49
00
- - Other
...
...
...
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- Other Kraft paper and paperboard weighing
more than 225 g/m2:
4804
51
- - Unbleached:
...
...
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4804
51
10
- - - Insulating Kraft paper and paperboard
5
4804
51
90
- - - Other
...
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4804
52
00
- - Bleached en masse 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
- - Other
...
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Particularly for:
+ Flat paperboard and cardboard for packing,
with a tearing strength of 3 kgf/cm2 or less and a compressive strength of14
kgf or less
...
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5607
Twine, cord, rope and cable, plaited or
braided or not, impregnated, coated or sheathed with rubber or plastic or not
5607
10
00
- Of jute or other textile bast fibers of
Heading No.5303
...
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- Of sisal or other textile fibers of the
genus Agave:
5607
21
00
- - Binder or baler twine
...
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5607
29
00
- - Other
30
5607
30
00
- Of abaca (Manila hemp or Musa textilis Nee)
or other hard (leaf) fibers
...
...
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- Polyethylene or polypropylene:
5607
41
00
- - Binder or baler twine
...
...
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5607
49
00
- - Other
20
5607
50
00
- Of other synthetic fibers
...
...
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5607
90
00
- Of other fibers
20
7007
Safety glass, consisting of toughened
(tempered) or laminated glass
...
...
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- Toughened (tempered) safety glass:
7007
11
- - Of size or shape suitable for
incorporating in vehicles, aircraft, spacecraft or vessels:
...
...
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7007
11
10
- - - For vehicles
20
7007
11
90
- - - Other
...
...
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7007
19
00
- - Other
10
- Multi-layer safety glass:
...
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7007
21
- - Of size or shape suitable for
incorporating in vehicles, aircraft, spacecraft or vessels:
7007
21
10
- - - For vehicles
...
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7007
21
90
- - - Other
3
7007
29
00
- - Other
...
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7010
Carboys, bottles, flasks, jars, pots, vials,
injection ampoules and other glass containers of glass used for the
conveyance or packing of goods; glass containers for preservation; stoppers,
lids or other closures of glass
7010
10
00
- Injection ampoules
...
...
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7010
20
00
- Stoppers, lids and other
20
7010
90
- Other:
...
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7010
90
10
- - Bottles and pots in net packing and other bottles
for containing injections, with a capacity of over 1 litter
20
7010
90
20
- - Bottles and jars for containing vaccines,
antibiotics and other injections, with a capacity not exceeding 1 litter
...
...
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7010
90
30
- - Other bottles for containing infusions
5
7010
90
90
- - Other
...
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7019
Glass fibers (including glass wool) and
products thereof (for example, thread, woven fabrics)
- Slivers, rovings, yarn and chopped strands:
...
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7019
11
00
- - Chopped strands, or a length not exceeding
50 mm
1
7019
12
00
- - Rovings
...
...
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7019
19
00
- - Other
1
- Membranes (voiles):
...
...
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7019
31
00
- - Mats
1
7019
32
00
- - Membranes (voiles)
...
...
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7019
39
- - Other:
7019
39
10
- - - Ceiling sheets
...
...
...
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7019
39
90
- - - Other
10
7019
40
00
- Woven fabrics of rovings
...
...
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- Other woven fabrics:
7019
51
00
- - Of a width not exceeding 30 cm
...
...
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7019
52
00
- - Of a width exceeding 30 cm, plain weave,
weighing less than 250 g/m2, of filaments measuring per single yarn not more
than 136 tex
1
7019
59
00
- - Other
...
...
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7019
90
00
- Other
1
7605
Aluminum wire
...
...
...
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- Of non-alloy aluminum:
7605
11
00
- - Of a maximum cross-section exceeding 7 mm
...
...
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7605
19
00
- - Other
5
- Of aluminum alloys:
...
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7605
21
00
- - Of a maximum cross-section exceeding 7 mm
3
7605
29
00
- - Other
...
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7611
00
00
Reservoirs, tanks, vats and similar containers
for all kinds of materials (except for compressed gas, liquefied gas) of a
capacity exceeding 300 liters, of aluminum, whether or not lined or heat-
isolated but not yet fitted with mechanical or thermal equipment
5
7614
Stranded wire, cables, plaited bands and the
like of aluminum, not electrically insulated
...
...
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7614
10
- With steel core:
- - Cable:
...
...
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7614
10
11
- - - Of a cross-section of up to 500 mm2
20
7614
10
12
- - - Of a cross-section of over 500 mm2 to
630 mm2
...
...
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7614
10
19
- - - Other
5
7614
10
90
- - Other
...
...
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7614
90
- Other:
- - Cable:
...
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7614
90
11
- - - Of a cross-section of up to 500 mm2
20
7614
90
12
- - - Of a cross-section of over 500 mm2 to
630 mm2
...
...
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7614
90
19
- - - Other
5
7614
90
90
- - Other
...
...
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8428
Other lifting, lowering, loading and unloading
machines (for example: lifts, escalators, conveyors, teleferics)
8428
10
- Lifts and skip hoists:
...
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8428
10
10
- - Lifts
10
8428
10
90
- - Skip hoists
...
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8428
20
00
- Pneumatic elevators and conveyors
5
- Other elevators and continuous conveyors,
for carrying goods and materials:
...
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8428
31
00
- - Specially designed for underground use
5
8428
32
00
- - Other, of bucket type
...
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8428
33
00
- - Other, of belt-conveying type
5
8428
39
00
- - Other
...
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8428
40
00
- Escalators and moving walkways
5
8428
50
00
- Mine wagon pushers, locomotive or wagon traversers,
wagon tippers and similar railway wagon handling equipment
...
...
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8428
60
00
- Teleferics, chair-lifts, ski-draglines,
traction mechanisms for funiculars
0
8428
90
00
- Other
...
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8473
Parts and accessories (other than covers,
carrying cases and the like) suitable for use solely or principally for
machines of Headings No.8469 to 8472
8473
10
00
- Parts and accessories of machines of Heading
No.8469
...
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- Parts and accessories for use with machines
of Heading No.8470:
8473
21
00
- - Of electronic calculators of Sub-Heading
No.847010, 847021 or 847029
...
...
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8473
29
00
- - Other
0
8473
30
00
- Parts and accessories for use with machines
of Heading No.8471
...
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8473
40
00
- Parts and accessories for use with machines
of Heading No.8472
0
8473
50
- Parts and accessories or use with machines
of Headings No.8469 to 8472:
...
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8473
50
10
- - Of Heading No.8471
5
8473
50
90
- - Other
...
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8535
Electric apparatus for switching or protecting
electric circuits or for making connecting to or in electric circuits (for example:
switches, fuses, lightning arresters, surge suppressers, voltage limiters,
plugs, junction boxes) for a voltage exceeding 1,000 V
8535
10
00
- Fuses
...
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- Automatic circuit breakers:
8535
21
- - For a voltage of under 72.5 kV:
...
...
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8535
21
10
- - - In whole sets
5
8535
21
90
- - - Other
...
...
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8535
29
- - Other:
8535
29
10
- - - In whole sets
...
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8535
29
90
- - - Other
5
8535
30
- Insulating switches and other make-and-break
switches:
...
...
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8535
30
10
- - Of a type used for a voltage of from 1,000
to 40,000 V
5
8535
30
90
- - Other
...
...
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Particularly for knocked down components of those
of Sub-Headings No.8535.30.10 and 8535.30.90
0
8535
40
00
- Lightning arresters, voltage limiters and
surge suppressers
...
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8535
90
00
- Other
0
8536
Electric apparatus for switching or protecting
electric circuits, or for making connections to or in electric circuits (for
example: switches, relays, fuses, surge suppressers, plugs, lamp-holders,
terminals, junction boxes) for a voltage not exceeding 1,000 V
...
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8536
10
00
- Fuses
30
8536
20
00
- Automatic circuit breakers
...
...
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Particularly for knocked down components of
those of Heading No. 8536.20.00
5
8536
30
00
- Other electric circuit protectors
...
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- Relays:
8536
41
00
- - For a voltage not exceeding 60 V
...
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8536
49
00
- - Other
30
8536
50
- Other switches:
...
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8536
50
10
- - Automatic switches when leakage current or
overvoltage occurs
10
8536
50
90
- - Other
...
...
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- Lamp holders, plugs and sockets:
8536
61
- - Lamp holders:
...
...
...
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8536
61
10
- - - Of a type used for compact lamp and
halogen lamp
5
8536
61
90
- - - Other
...
...
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8536
69
- - Other:
8536
69
10
- - - Telephone plugs
...
...
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8536
69
90
- - - Other
30
8536
90
00
- Other electric equipment
...
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FOR THE FINANCE MINISTER
VICE MINISTER
Truong Chi Trung