THE
MINISTRY OF FINANCE
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|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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|
No.
81/2004/QD-BTC
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Hanoi,
October 15, 2004
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DECISION
AMENDING
THE IMPORT TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT
TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s
Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks,
powers and organizational structures of the ministries and ministerial-level
agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003
prescribing the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Pursuant to the Tariff according to the list of import tax-liable commodity
groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998
of the Standing Committee of the Xth National Assembly, which was amended
and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of
the Standing Committee of the XIth National Assembly amending and
supplementing the Tariff according to the List of import tax-liable commodity
groups;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November
17, 1998 detailing the implementation of May 20, 1998 Law No. 04/1998/QH10
Amending and Supplementing a Number of Articles of the Law on Import Tax and
Export Tax;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 1.- To amend the
preferential import tax rates of a number of commodity groups prescribed in the
Finance Minster’s Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating
the Preferential Import Tariff into the new preferential import tax rates
stipulated in the list of amended preferential import tax rates, issued
together with this Decision.
Article 2.- To annul the
collection levels applicable to PVC powder and granules prescribed in Decision
No. 17/1999/QD-BVGCP of April 3, 1999 of the Director of the Government Pricing
Committee and Decision No. 03/2000/QD-BTC of January 7, 2000 of the Minister of
Finance.
Article 3.- This Decision
takes effect and applies to import goods declarations submitted to the customs
offices 15 days after its publication in the Official Gazette.
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FOR THE MINISTER
OF FINANCE
VICE MINISTER
Truong Chi Trung
LIST
OF
AMENDED TAX RATES OF A NUMBER OF COMMODITIES IN THE PREFERENTIAL IMPORT TARIFF
(Issued together with the
Finance Minister’s Decision No. 81/2004/QD-BTC of October 15, 2004)
Code
Description
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1002
00
00
Rye
0
1003
00
00
Barley
...
...
...
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1004
00
00
Oats
0
3904
Polymers of vinyl chloride or of
other halogenated olefins, in primary forms
...
...
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3904
10
- Poly (vinyl chloride), not
mixed with any other substances:
3904
10
10
- - PVC homopolymers,
suspension type
...
...
...
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3904
10
20
- - PVC resin emulsion process
in powder form
0
- - Granules:
...
...
...
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3904
10
31
- - - Used in the manufacture
of telephonic or electric wire
10
3904
10
39
- - - Other
...
...
...
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3904
10
40
- - Other, in powder form
8
3904
10
90
- - Other
...
...
...
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‑ Other poly (vinyl chloride):
3904
21
- Non‑plasticised:
...
...
...
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3904
21
10
- - - In powder form
8
- - - Granules:
...
...
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3904
21
21
- - - - Used in the manufacture
of telephonic or electric wire
10
3904
21
29
- - - - Other
...
...
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3904
21
30
- - - Liquids or pastes
0
3904
21
90
- - - Other forms
...
...
...
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3904
22
- - Plasticised:
3904
22
10
- - - In powder form
...
...
...
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- - - Granules:
3904
22
21
- - - - Used in the
manufacture of telephonic or electric wire
...
...
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3904
22
29
- - - - Other
10
3904
22
30
- - - Liquids or pastes
...
...
...
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3904
22
90
- - - Other forms
0
3904
30
- Vinyl chloride‑vinyl acetate
copolymers:
...
...
...
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3904
30
10
- - In powder form
3
- - Granules:
...
...
...
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3904
30
21
- - - Used in the manufacture
of telephonic or electric wire
5
3904
30
29
- - - Other
...
...
...
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3904
30
90
- - Other
0
3904
40
- Other vinyl chloride
copolymers:
...
...
...
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3904
40
10
- - In powder form
3
- - Granules:
...
...
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3904
40
21
- - - Used in the manufacture
of telephonic or electric wire
5
3904
40
29
- - - Other
...
...
...
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3904
40
90
- - Other
0
3904
50
- Vinylidene chloride
polymers:
...
...
...
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3904
50
10
- - In powder form
3
3904
50
20
- - Granules
...
...
...
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3904
50
30
- - Liquids or pastes
0
3904
50
90
- - Other
...
...
...
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- Fluoro‑polymers:
3904
61
- - Polytetrafluoroethylene:
...
...
...
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3904
61
10
- - - In powder form
3
3904
61
20
- - - Granules
...
...
...
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3904
61
90
- - - Other
0
3904
69
- - Other:
...
...
...
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3904
69
10
- - - In powder form
3
3904
69
20
- - - Granules
...
...
...
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3904
69
90
- - - Other
0
3904
90
- Other:
...
...
...
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3904
90
10
- - In powder form
3
3904
90
20
- - Granules
...
...
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3904
90
90
- - Other
0
8525
Transmission apparatus for
radio‑telephony, radio‑telegraphy, radio‑broadcasting or television, whether or
not incorporating reception apparatus or sound recording or reproducing
apparatus; television cameras; still image video cameras and other video
camera recorders; digital cameras
...
...
...
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8525
10
- Transmission apparatus:
8525
10
10
- - For radio-broadcasting
...
...
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- - For television:
8525
10
21
- - - Video senders
...
...
...
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8525
10
22
- - - Central monitoring
systems
0
8525
10
23
- - - Telemetry monitoring
systems
...
...
...
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8525
10
29
- - - Other
0
8525
10
30
- - Data compression tools
...
...
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8525
10
40
- - Set top boxes which have a
communication function [ITA1/B-203]
0
8525
10
50
- - For radio telephony or
radio-telegraphy [ITA1/A-048]
...
...
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8525
20
- Transmission apparatus
incorporating reception apparatus: [ITA1/A-049] [ex ITA1/B-197]
8525
20
10
- - Wireless LAN
...
...
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8525
20
20
- - Internet enabled
handphones
5
8525
20
30
- - Internet enabled cellular
phones
...
...
...
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8525
20
40
- - Internet video
conferencing equipment
0
8525
20
50
- - Digital radio relay
systems
...
...
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8525
20
60
- - Mobile data network
0
8525
20
70
- - Set top boxes which have a
communication function [ITA1/B203]
...
...
...
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8525
20
80
- - Other cellular phones
5
- - Other:
...
...
...
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8525
20
91
- - - Other transmission
apparatus for radio-telephony or radio-telegraphy
0
8525
20
92
- - - Other transmission
apparatus for television
...
...
...
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8525
20
99
- - - Other
0
8525
30
- Television cameras:
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8525
30
10
- - Cameras, without recording
function, working in conjunction with an automatic data processing machine,
the dimensions of which do not exceed 130 mm x 70 mm x 45 mm [ITA/2]
10
8525
30
90
- - Other
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8525
40
- Still image video cameras and
other video camera recorders; digital cameras:
8525
40
10
- - Digital still image video
cameras (ITA1/A-050)
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8525
40
20
- - Other still image video
cameras
20
8525
40
30
- - Digital cameras
...
...
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8525
40
40
- - Other video camera
recorders
20
8529
Parts suitable for use solely
or principally with the apparatus of headings 85.25 to 85.28
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8529
10
- Aerials and aerial
reflectors of all kinds; parts suitable for use therewith:
8529
10
10
- - Aerials or antennae of a
kind used with apparatus for radio-telephony and radio-telegraphy
[ITA1/A-052]; parts of paging alert devices [ITA1/B-197]
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8529
10
20
- - Parabolic aerial reflector
dishes for direct broadcast multi-media systems and parts thereof
10
8529
10
30
- - Telescopic, rabbit and
dipole antennae for television or radio receivers
...
...
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8529
10
40
- - Aerial filters and
separators [ITA/2]
20
- - Parts mounted on PCB and /
or cabinet / cabinet parts:
...
...
...
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8529
10
51
- - - For use with
transmission apparatus or reception apparatus for radio-telegraphy,
radio-telephony, radio-broadcasting or television
10
8529
10
59
- - - Other
...
...
...
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8529
10
60
- - Wave guide (feed horn)
20
- - Other:
...
...
...
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8529
10
91
- - - For radio-telephony or
radio-telegraphy
10
8529
10
92
- - - For transmission apparatus
for radio-broadcasting or television
...
...
...
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8529
10
99
- - - Other
30
8529
90
- Other:
...
...
...
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- - Parts including printed
circuit assemblies of the following: transmission apparatus other than radio-broadcasting
or television transmission; digital still image video cameras; portable
receivers for calling, alerting or paging [ITA1/A-053] and paging alert
devices, including pagers [ITA1/B-197]:
8529
90
11
- - - For cellular phones
...
...
...
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8529
90
12
- - - Other
0
8529
90
20
- - For decoders, other than
those of 8529.90.11 and 8529.90.12
...
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...
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- - Printed circuit boards,
assembled, other than those of 8529.90.11 and 8529.90.12:
8529
90
31
- - - For goods of subheading
8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (for
radio-telephony or radio-telegraphy only)
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8529
90
32
- - - For the goods of 8525.10
or 8525.20 (not for radio-telephony or radio-telegraphy)
0
8529
90
33
- - - For the goods of
8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (not for
radio-telephony or radio-telegraphy)
...
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8529
90
34
- - - For goods of subheading
85.26
0
8529
90
35
- - - For goods of subheading
85.28
...
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8529
90
36
- - - For goods of subheading
8525.30
0
8529
90
37
- - - For goods of subheading
8527.12 or 8527.32
...
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8529
90
39
- - - Other
30
- - Other:
...
...
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8529
90
91
- - - For television
10
8529
90
92
- - - For radio-telephony or
radio-telegraphy only
...
...
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8529
90
93
- - - Other, of goods of
heading 85.28
30
8529
90
99
- - - Other
...
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