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Nghị định 155/2017/NĐ-CP thuế nhập khẩu ưu đãi thực hiện Hiệp định giữa Việt Nam Nhật Bản

Số hiệu: 155/2017/NĐ-CP Loại văn bản: Nghị định
Nơi ban hành: Chính phủ Người ký: Nguyễn Xuân Phúc
Ngày ban hành: 27/12/2017 Ngày hiệu lực: Đã biết
Ngày công báo: Đã biết Số công báo: Đã biết
Tình trạng: Đã biết

CHÍNH PHỦ
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CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM
Độc lập - Tự do - Hạnh phúc
---------------

Số: 155/2017/NĐ-CP

Hà Nội, ngày 27 tháng 12 năm 2017

 

NGHỊ ĐỊNH

BIỂU THUẾ NHẬP KHẨU ƯU ĐÃI ĐẶC BIỆT CỦA VIỆT NAM ĐỂ THỰC HIỆN HIỆP ĐỊNH GIỮA CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM VÀ NHẬT BẢN VỀ ĐỐI TÁC KINH TẾ GIAI ĐOẠN 2018 - 2023

Căn cứ Luật tổ chức Chính phủ ngày 19 tháng 6 năm 2015;

Căn cứ Luật thuế xuất khẩu, thuế nhập khẩu ngày 06 tháng 4 năm 2016;

Căn cứ Luật điều ước quốc tế ngày 09 tháng 4 năm 2016;

Để thực hiện Hiệp định giữa Cộng hòa xã hội chủ nghĩa Việt Nam và Nhật Bản về Đối tác kinh tế có hiệu lực kể từ ngày 01 tháng 10 năm 2009;

Theo đề nghị của Bộ trưởng Bộ Tài chính;

Chính phủ ban hành Nghị định Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định giữa Cộng hòa xã hội chủ nghĩa Việt Nam và Nhật Bản về Đối tác kinh tế giai đoạn 2018 - 2023.

Điều 1. Phạm vi điều chỉnh

Nghị định này quy định thuế suất thuế nhập khẩu ưu đãi đặc biệt để thực hiện Hiệp định giữa Cộng hòa xã hội chủ nghĩa Việt Nam và Nhật Bản về Đối tác kinh tế giai đoạn 2018 - 2023 và điều kiện được hưởng thuế suất thuế nhập khẩu ưu đãi đặc biệt theo Hiệp định này.

Điều 2. Đối tượng áp dụng

1. Người nộp thuế theo quy định của Luật thuế xuất khẩu, thuế nhập khẩu.

2. Cơ quan hải quan, công chức hải quan.

3. Tổ chức, cá nhân có quyền và nghĩa vụ liên quan đến hàng hóa xuất khẩu, nhập khẩu.

Điều 3. Biểu thuế nhập khẩu ưu đãi đặc biệt

Ban hành kèm theo Nghị định này Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định giữa Cộng hòa xã hội chủ nghĩa Việt Nam và Nhật Bản về Đối tác kinh tế giai đoạn 2018 - 2023 (thuế suất thuế nhập khẩu ưu đãi đặc biệt áp dụng sau đây gọi là thuế suất VJEPA).

1. Các chú giải và quy tắc tổng quát giải thích việc phân loại hàng hóa được thực hiện theo Danh mục hàng hóa xuất khẩu, nhập khẩu Việt Nam dựa trên Hệ thống hài hòa mô tả và mã hóa hàng hóa của Tổ chức Hải quan thế giới.

2. Cột “Mã hàng” và cột “Mô tả hàng hóa” được xây dựng trên cơ sở Danh mục hàng hóa xuất khẩu, nhập khẩu Việt Nam và chi tiết theo cấp mã 8 số hoặc 10 số.

3. Cột “Thuế suất VJEPA (%)”: Thuế suất áp dụng cho các giai đoạn khác nhau, bao gồm:

a) 01/01/2018 - 31/3/2018: Thuế suất áp dụng từ ngày 01 tháng 01 năm 2018 đến hết ngày 31 tháng 3 năm 2018;

b) 01/4/2018 - 31/3/2019: Thuế suất áp dụng từ ngày 01 tháng 4 năm 2018 đến hết ngày 31 tháng 3 năm 2019;

c) 01/4/2019 - 31/3/2020: Thuế suất áp dụng từ ngày 01 tháng 4 năm 2019 đến hết ngày 31 tháng 3 năm 2020;

d) 01/4/2020 - 31/3/2021: Thuế suất áp dụng từ ngày 01 tháng 4 năm 2020 đến hết ngày 31 tháng 3 năm 2021.

đ) 01/4/2021 - 31/3/2022: Thuế suất áp dụng từ ngày 01 tháng 4 năm 2021 đến hết ngày 31 tháng 3 năm 2022.

e) 01/4/2022 - 31/3/2023: Thuế suất áp dụng từ ngày 01 tháng 4 năm 2022 đến hết ngày 31 tháng 3 năm 2023.

4. Ký hiệu Hàng hóa nhập khẩu không được hưởng thuế suất VJEPA tại thời điểm tương ứng.

5. Đối với hàng hóa nhập khẩu áp dụng hạn ngạch thuế quan, mức thuế suất thuế nhập khẩu ưu đãi đặc biệt áp dụng đối với số lượng hàng hóa nhập khẩu trong hạn ngạch thuế quan được chi tiết tại Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định giữa Cộng hòa xã hội chủ nghĩa Việt Nam và Nhật Bản về Đối tác kinh tế giai đoạn 2018 - 2023 ban hành kèm theo Nghị định này. Mức thuế suất thuế nhập khẩu ngoài hạn ngạch áp dụng theo quy định của Chính phủ tại thời điểm nhập khẩu, số lượng hạn ngạch thuế quan nhập khẩu hàng năm theo quy định của Bộ Công Thương.

Điều 4. Điều kiện áp dụng thuế suất thuế nhập khẩu ưu đãi đặc biệt

Hàng hóa nhập khẩu được áp dụng thuế suất VJEPA phải đáp ứng đủ các điều kiện sau:

1. Thuộc Biểu thuế nhập khẩu ưu đãi đặc biệt ban hành kèm theo Nghị định này.

2. Được nhập khẩu từ Nhật Bản vào Việt Nam.

3. Được vận chuyển trực tiếp từ Nhật Bản vào Việt Nam do Bộ Công Thương quy định.

4. Đáp ứng các quy định về xuất xứ hàng hóa trong Hiệp định giữa Cộng hòa xã hội chủ nghĩa Việt Nam và Nhật Bản về Đối tác kinh tế, có Giấy chứng nhận xuất xứ hàng hóa (C/O) mẫu JV, theo quy định hiện hành của pháp luật.

Điều 5. Hàng hóa từ khu phi thuế quan của Việt Nam

Hàng hóa từ khu phi thuế quan của Việt Nam (kể cả hàng gia công) nhập khẩu vào thị trường trong nước được áp dụng thuế suất VJEPA phải đáp ứng các điều kiện quy định tại khoản 1 Điều 4 Nghị định này và có Giấy chứng nhận xuất xứ hàng hóa (C/O) mẫu VJ theo quy định hiện hành của pháp luật.

Điều 6. Hiệu lực thi hành

1. Nghị định này có hiệu lực thi hành từ ngày 01 tháng 01 năm 2018.

2. Bãi bỏ Nghị định số 125/2016/NĐ-CP ngày 01 tháng 9 năm 2016 của Chính phủ ban hành Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định Đối tác kinh tế Việt Nam - Nhật Bản giai đoạn 2016 - 2019.

Điều 7. Trách nhiệm thi hành

Các Bộ trưởng, Thủ trưởng cơ quan ngang bộ, Thủ trưởng cơ quan thuộc Chính phủ, Chủ tịch Ủy ban nhân dân tnh, thành phố trực thuộc trung ương, các tổ chức, cá nhân có liên quan chịu trách nhiệm thi hành Nghị định này./.

 

 

Nơi nhận:
- Ban Bí thư Trung ương Đảng;
- Thủ tướng, các Phó Thủ tướng Chính phủ;
- Các bộ, cơ quan ngang bộ, cơ quan thuộc Chính phủ;
- HĐND, UBND các t
nh, thành phố trực thuộc trung ương;
-
Văn phòng Trung ương và các Ban của Đảng;
-
Văn phòng Tổng Bí thư;
- Văn phòng Chủ tịch nước;
- Hội đồng dân tộc và các Ủy ban của Quốc hội;
- Văn phòng Quốc hội;
- Tòa án nhân dân tối cao;
- Viện kiểm sát nhân dân tối cao;
- Kiểm toán nhà nước;
- Ủy ban Giám sát tài chính Quốc gia;
- Ngân hàng Chính sách xã hội;
- Ngân hàng Phát
triển Việt Nam;
- Ủy ban trung ương Mặt
trận Tổ quốc Việt Nam;
- Cơ quan trung ương của các đoàn thể;
- VPCP: BTCN, các PCN, Trợ lý TTg, TGĐ
Cổng TTĐT, các Vụ, Cục, đơn vị trực thuộc, Công báo;
- Lưu: VT, KTTH (2b). PC
204

TM. CHÍNH PHỦ
THỦ TƯỚNG




Nguyễn Xuân Phúc

 

 

 

THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 155/2017/ND-CP

Hanoi, December 27, 2017

 

DECREE

ON SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE OF VIETNAM UNDER VIETNAM AND JAPAN FREE TRADE AGREEMENT IN THE 2018 - 2023 PERIOD

Pursuant to the Law on Organization of Government dated June 19, 2015;

Pursuant to the Law on Export and Import Duties dated April 6, 2016;

Pursuant to the Law on International Treaties dated April 9, 2016;

In order to implement Vietnam-Japan Economic Partnership Agreement (VJEPA), coming into force as of October 1, 2009;

At the request of the Minister of Finance;

The Government promulgates a Decree on Special Preferential Import Tariff Schedule of Vietnam under VJEPA in the 2018 - 2023 period.

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This Decree set forth special preferential import tariff schedule to implement VJEPA in the 2018 - 2023 period and eligibility requirements for special preferential import tariff rates under this Agreement.

Article 2. Regulated entities

1. Taxpayers under provisions of the Law on Export and Import Duties.

2. Customs authorities and officials.

3. Organizations and individuals with rights and obligations related to exported goods and imported goods.

Article 3. Special preferential import tariff schedule of Vietnam

Issue together with this Agreement the special preferential import tariff schedule to implement VJEPA in the 2018 - 2023 period (the special preferential import tariff rates is referred to as VJEPA tariff rates).

1. Explanatory notes and General Rules for the interpretation of the classification of goods shall comply with the Vietnam’s nomenclature of exports and imports based on the Harmonized Commodity Description and Coding Systems of World Customs Organization.

2. The “Code” and "Description” are based on the Vietnam’s nomenclature of exports and imports and classified by 8-digit level or 10-digit level.

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a) “01/01/2018 - 31/12/2018”: tariff rates applying from January 1, 2018 to March 31, 2018 inclusive;

b) “01/4/2018 - 31/3/2019”: tariff rates applying from April 1, 2018 to March 31, 2019 inclusive;

c) “01/4/2019 - 31/3/2020”: tariff rates applying from April 1, 2019 to March 31, 2020 inclusive;

d) “01/4/2020 - 31/3/2021”: tariff rates applying from April 1, 2020 to March 31, 2021 inclusive.

dd) “01/4/2021 - 31/3/2022”: tariff rates applying from April 1, 2021 to March 31, 2022 inclusive.

e) “01/4/2022 - 31/3/2023”: tariff rates applying from April 1, 2022 to March 31, 2023 inclusive.

4. Symbol “*”: Imported goods are not eligible for VJEPA tariff rates at respective time.

5. Regarding imports subject to tariff-rate quotas, the in-quota special preferential import tariff rates shall be the tariff rates specified in the special preferential import tariff schedule of Vietnam under VJEPA in the 2018 - 2023 period issued herewith. The out-of-quota import tariff rates shall comply with regulations of the Government at the time of importation and the annual import tariff-rate quota stipulated by the Ministry of Industry and Trade.

Article 4. Eligible requirements for application of special preferential import tariff rates

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1. They are included in the special preferential import tariff schedule hereto appended.

2. They are imported to Vietnam from Japan.

3. They are transported directly from Japan to Vietnam stipulated by the Ministry of Industry and Trade.

4. They meet requirements pertaining origin of goods under VJEPA and have C/O form JV as per applicable law.

Article 5. Goods from free trade zones of Vietnam

Goods from free trade zones of Vietnam (including processed goods) imported into domestic market may apply VJEPA tariff rates if they meet the eligibility requirements in clause 1 Article 4 hereof and obtain the C/O form VJ as per applicable law.

Article 6. Entry in force

1. This Decree comes into force as of January 1, 2018.

2. The Government’s Decree No. 125/2016/ND-CP dated September 1, 2016 on promulgation of Special Preferential Import Tariff Schedule of Vietnam under VJEPA in the 2016 - 2019 period shall be annulled.

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Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, the Presidents of People’s Committees of provinces and central-affiliated cities and relevant entities shall implement this Decree./.

 

 

 

ON BEHALF OF THE GOVERNMENT
PRIME MINISTER




Nguyen Xuan Phuc

 

 

Chapter 39

 

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Plastic and articles of plastics

 

 

 

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39.01

Polymers of ethylene, in primary forms.

 

 

 

 

 

 

3901.10

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- - In the form of liquids or pastes:

 

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3901.10.12

- - - Linear Low-Density Polyethylene (LLDPE)

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0

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3901.10.19

- - - Other

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- - Other:

 

 

 

 

 

 

3901.10.92

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0

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0

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3901.10.99

- - - Other

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0

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3901.20.00

- Polyethylene having a specific gravity of 0.94 or more

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0

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3901.30.00

- Ethylene-vinyl acetate copolymers

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3901.40.00

- Ethylene-alpha-​olefin copolymers, having a specific gravity of less than 0.94

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3901.90

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3901.90.40

- - In dispersion

2

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0

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3901.90.90

- - Other

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0

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39.02

Polymers of propylene or of other olefins, in primary forms.

 

 

 

 

 

 

3902.10

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3902.10.30

- - In dispersion

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0

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3902.10.40

- - Granules, pellets​, beads, flakes, chips and similar forms

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3902.10.90

- - Other

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3902.20.00

- Polyisobutylene

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3902.30

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3902.30.30

- - In the form of liquids or pastes

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3902.30.90

- - Other

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0

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3902.90

- Other:

 

 

 

 

 

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3902.90.10

- - Chlorinated polypropylene of a kind suitable for use in printing ink formulation

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3902.90.90

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39.03

Polymers of styrene, in primary forms.

 

 

 

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- Polystyrene:

 

 

 

 

 

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3903.11

- - Expansible:

 

 

 

 

 

 

3903.11.10

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1

0,5

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3903.11.90

- - - Other

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3903.19

- - Other:

 

 

 

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3903.19.10

- - - In dispersion

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3903.19.20

- - - Granules, pellets​, beads, flakes, chips and similar forms

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0,5

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3903.19.90

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1

0,5

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3903.20

- Styrene-acrylonitrile (SAN) copolymers:

 

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3903.20.40

- - In aqueous dispersion

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3903.20.50

- - In non-aqueous dispersion

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3903.20.90

- - Other

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3903.30

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3903.30.40

- - In aqueous dispersion

2

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0

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3903.30.50

- - In non-aqueous dispersion

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0

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3903.30.60

- - Granules

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3903.30.90

- - Other

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3903.90

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3903.90.30

- - In dispersion

1

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0

0

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- - Other:

 

 

 

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3903.90.91

- - - Impact Polystyrene of notched izod impact at 23oC less than 80 J/m

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...

...

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3903.90.99

- - - Other

1

0,5

0

0

0

0

 

...

...

...

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39.04

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:

 

 

 

...

...

...

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3904.10.10

- - Homopolymers, suspension type

1,5

1

0

0

0

...

...

...

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- - Other:

 

 

 

 

 

 

3904.10.91

...

...

...

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0

0

0

0

0

0

3904.10.92

- - - Powder

0

...

...

...

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0

0

0

0

3904.10.99

- - - Other

0

0

0

...

...

...

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0

0

 

- Other poly(vinyl chloride):

 

 

 

 

 

...

...

...

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3904.21

- - Non-plasticised:

 

 

 

 

 

 

3904.21.10

...

...

...

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0

0

0

0

0

0

3904.21.20

- - - Powder

0

...

...

...

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0

0

0

0

3904.21.90

- - - Other

0

0

0

...

...

...

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0

0

3904.22

- - Plasticised:

 

 

 

 

 

...

...

...

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3904.22.10

- - - In dispersion

0

0

0

0

0

0

3904.22.20

...

...

...

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0

0

0

0

0

0

3904.22.30

- - - Powder

0

...

...

...

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0

0

0

0

3904.22.90

- - - Other

0

0

0

...

...

...

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0

0

3904.30

- Vinyl chloride-vinyl acetate copolymers:

 

 

 

 

 

...

...

...

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3904.30.10

- - Granules

1

0,5

0

0

0

0

3904.30.20

...

...

...

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0,5

0

0

0

0

0

3904.30.90

- - Other

1

...

...

...

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0

0

0

0

3904.40

- Other vinyl chloride copolymers:

 

 

 

...

...

...

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3904.40.10

- - Granules

1

0,5

0

0

0

...

...

...

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3904.40.20

- - Powder

0,5

0

0

0

0

0

3904.40.90

...

...

...

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1

1

0

0

0

0

3904.50

- Vinylidene chloride polymers:

 

...

...

...

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3904.50.40

- - In dispersion

3

1

0

...

...

...

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0

0

3904.50.50

- - Granules

1

0,5

0

0

0

...

...

...

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3904.50.60

- - Powder

0,5

0

0

0

0

0

3904.50.90

...

...

...

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1

1

0

0

0

0

 

- Fluoro-polymers:

 

...

...

...

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3904.61

- - Polytetrafluoroethylene:

 

 

 

...

...

...

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3904.61.10

- - - Granules

0

0

0

0

0

...

...

...

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3904.61.20

- - - Powder

0

0

0

0

0

0

3904.61.90

...

...

...

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0

0

0

0

0

0

3904.69

- - Other:

 

...

...

...

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3904.69.30

- - - In dispersion

0

0

0

...

...

...

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0

0

3904.69.40

- - - Granules

0

0

0

0

0

...

...

...

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3904.69.50

- - - Powder

0

0

0

0

0

0

3904.69.90

...

...

...

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0

0

0

0

0

0

3904.90

- Other:

 

...

...

...

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3904.90.30

- - In dispersion

0

0

0

...

...

...

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0

0

3904.90.40

- - Granules

0

0

0

0

0

...

...

...

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3904.90.50

- - Powder

0

0

0

0

0

0

3904.90.90

...

...

...

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0

0

0

0

0

0

 

 

 

...

...

...

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39.05

Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms.

 

 

 

...

...

...

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- Poly(vinyl acetate):

 

 

 

 

 

...

...

...

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3905.12.00

- - In aqueous dispersion

2

1

0

0

0

0

3905.19

...

...

...

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3905.19.10

- - - In the form of liquids or pastes

0

...

...

...

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0

0

0

0

3905.19.90

- - - Other

0

0

0

...

...

...

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0

0

 

- Vinyl acetate copolymers:

 

 

 

 

 

...

...

...

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3905.21.00

- - In aqueous dispersion

2

1

0

0

0

0

3905.29.00

...

...

...

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1

0,5

0

0

0

0

3905.30

- Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups:

 

...

...

...

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3905.30.10

- - In dispersion

1

0,5

0

...

...

...

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0

0

3905.30.90

- - Other

1

0,5

0

0

0

...

...

...

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- Other:

 

 

 

 

 

 

3905.91

...

...

...

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3905.91.10

- - - In dispersion

1

...

...

...

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0

0

0

0

3905.91.90

- - - Other

1

0,5

0

...

...

...

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0

0

3905.99

- - Other:

 

 

 

 

 

...

...

...

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3905.99.10

- - - In aqueous dispersion

0

0

0

0

0

0

3905.99.20

...

...

...

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0

0

0

0

0

0

3905.99.90

- - - Other

0

...

...

...

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0

0

0

0

 

 

 

 

 

...

...

...

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39.06

Acrylic polymers in primary forms.

 

 

 

 

 

...

...

...

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3906.10

- Poly(methyl methacrylate):

 

 

 

 

 

 

3906.10.10

...

...

...

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1

0,5

0

0

0

0

3906.10.90

- - Other

1

...

...

...

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0

0

0

0

3906.90

- Other:

 

 

 

...

...

...

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3906.90.20

- - In dispersion

0

0

0

0

0

...

...

...

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- - Other:

 

 

 

 

 

 

3906.90.92

...

...

...

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0

0

0

0

0

0

3906.90.99

- - - Other

0

...

...

...

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0

0

0

0

 

 

 

 

 

...

...

...

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39.07

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.

 

 

 

 

 

...

...

...

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3907.10.00

- Polyacetals

0

0

0

0

0

0

3907.20

...

...

...

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3907.20.10

- - Polytetramethylene ether glycol

0

...

...

...

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0

0

0

0

3907.20.90

- - Other

0

0

0

...

...

...

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0

0

3907.30

- Epoxide resins:

 

 

 

 

 

...

...

...

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3907.30.20

- - Of a kind used for coating, in  powder form

1,5

1

0

0

0

0

3907.30.30

...

...

...

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0

0

0

0

0

0

3907.30.90

- - Other

0

...

...

...

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0

0

0

0

3907.40.00

- Polycarbonates

0

0

0

...

...

...

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0

0

3907.50

- Alkyd resins:

 

 

 

 

 

...

...

...

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3907.50.10

- - In the form of liquids or pastes

0

0

0

0

0

0

3907.50.90

...

...

...

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0

0

0

0

0

0

 

- Poly(ethylene terephthalate):

 

...

...

...

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3907.61.00

- - Having a viscosity number of 78 ml/g or higher

0

0

0

...

...

...

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0

0

3907.69

- - Other:

 

 

 

 

 

...

...

...

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3907.69.10

- - - Granules

0

0

0

0

0

0

3907.69.90

...

...

...

Please sign up or sign in to your TVPL Pro Membership to see English documents.



0

0

0

0

0

0

3907.70.00

- Poly(lactic acid)

0

...

...

...

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0

0

0

0

 

- Other polyethers:

 

 

 

...

...

...

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3907.91

- - Unsaturated:

 

 

 

 

 

...

...

...

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3907.91.20

- - - Granules and similar forms

0

0

0

0

0

0

3907.91.30

...

...

...

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0

0

0

0

0

0

3907.91.90

- - - Other

0

...

...

...

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0

0

0

0

3907.99

- - Other:

 

 

 

...

...

...

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3907.99.40

- - - Of a kind used for coating, in  powder form

1,5

1

0

0

0

...

...

...

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3907.99.90

- - - Other

0

0

0

0

0

0

 

...

...

...

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39.08

Polyamides in primary forms.

 

...

...

...

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3908.10

- Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12:

 

 

 

...

...

...

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3908.10.10

- - Polyamide-6

0

0

0

0

0

...

...

...

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3908.10.90

- - Other

0

0

0

0

0

0

3908.90.00

...

...

...

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0

0

0

0

0

0

 

 

 

...

...

...

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39.09

Amino-resins, phenolic resins and polyurethanes, in primary forms.

 

 

 

...

...

...

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3909.10

- Urea resins; thiourea resins:

 

 

 

 

 

...

...

...

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3909.10.10

- - Moulding compounds

1

0,5

0

0

0

0

3909.10.90

...

...

...

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0

0

0

0

0

0

3909.20

- Melamine resins:

 

...

...

...

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3909.20.10

- - Moulding compounds

1

0,5

0

...

...

...

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0

0

3909.20.90

- - Other

0

0

0

0

0

...

...

...

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- Other amino-resins:

 

 

 

 

 

 

3909.31.00

...

...

...

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3909.31.00.10

- - - Moulding compounds

1

...

...

...

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0

0

0

0

3909.31.00.90

- - - Other

0

0

0

...

...

...

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0

0

 

- - Other:

 

 

 

 

 

...

...

...

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3909.39.10

- - - Moulding compounds

1

1

0

0

0

0

 

...

...

...

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3909.39.91

- - - - Glyoxal monourein resin

0

...

...

...

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0

0

0

0

3909.39.99

- - - - Other

0

0

0

...

...

...

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0

0

3909.40

- Phenolic resins:

 

 

 

 

 

...

...

...

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3909.40.10

- - Moulding compounds other than phenol formaldehyde

0,5

0

0

0

0

0

3909.40.90

...

...

...

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0,5

0

0

0

0

0

3909.50.00

- Polyurethanes

0

...

...

...

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0

0

0

0

 

 

 

 

 

...

...

...

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39.10

Silicones in primary forms.

 

 

 

 

 

...

...

...

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3910.00.20

- In dispersion or in the form of solutions

0

0

0

0

0

0

3910.00.90

...

...

...

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0

0

0

0

0

0

 

 

 

...

...

...

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39.11

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms.

 

 

 

...

...

...

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3911.10.00

- Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes

0

0

0

0

0

...

...

...

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3911.90.00

- Other

0

0

0

0

0

0

 

...

...

...

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39.12

Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.

 

...

...

...

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- Cellulose acetates:

 

 

 

...

...

...

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3912.11.00

- - Non-plasticised

2

1

0

0

0

...

...

...

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3912.12.00

- - Plasticised

0

0

0

0

0

0

3912.20

...

...

...

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- - Non-plasticised:

 

...

...

...

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3912.20.11

- - - Water-based semi-finished nitrocellulose

0

0

0

...

...

...

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0

0

3912.20.19

- - - Other

0

0

0

0

0

...

...

...

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3912.20.20

- - Plasticised

0

0

0

0

0

0

 

...

...

...

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3912.31.00

- - Carboxymethylcellulose and its salts

0

...

...

...

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0

0

0

0

3912.39.00

- - Other

0

0

0

...

...

...

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0

0

3912.90

- Other:

 

 

 

 

 

...

...

...

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3912.90.20

- - Granules

0

0

0

0

0

0

3912.90.90

...

...

...

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0

0

0

0

0

0

 

 

 

...

...

...

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39.13

Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.

 

 

 

...

...

...

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3913.10.00

- Alginic acid, its salts and esters

0

0

0

0

0

...

...

...

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3913.90

- Other:

 

 

 

 

 

 

3913.90.10

...

...

...

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0

0

0

0

0

0

3913.90.20

- - Chemical derivatives of natural rubber

0

...

...

...

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0

0

0

0

3913.90.30

- - Starch-based polymers

0

0

0

...

...

...

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0

0

3913.90.90

- - Other

0

0

0

0

0

...

...

...

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3914.00.00

...

...

...

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0

0

0

0

0

0

 

 

 

...

...

...

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39.15

Waste, parings and scrap, of plastics.

 

 

 

...

...

...

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3915.10

- Of polymers of ethylene:

 

 

 

 

 

...

...

...

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3915.10.10

- - Of non-rigid cellular products

2

1

0

0

0

0

3915.10.90

...

...

...

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2

1

0

0

0

0

3915.20

- Of polymers of styrene:

 

...

...

...

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3915.20.10

- - Of non-rigid cellular products

2

1

0

...

...

...

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0

0

3915.20.90

- - Other

2

1

0

0

0

...

...

...

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3915.30

- Of polymers of vinyl chloride:

 

 

 

 

 

 

3915.30.10

...

...

...

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2

1

0

0

0

0

3915.30.90

- - Other

2

...

...

...

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0

0

0

0

3915.90.00

- Of other plastics

2

1

0

...

...

...

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0

0

 

 

 

 

 

 

 

...

...

...

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39.16

Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics.

 

 

 

 

 

 

3916.10

...

...

...

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3916.10.10

- - Monofilament

1

...

...

...

Please sign up or sign in to your TVPL Pro Membership to see English documents.



0

0

0

0

3916.10.20

- - Rods, sticks and profile shapes

2

1

0

...

...

...

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0

0

3916.20

- Of polymers of vinyl chloride:

 

 

 

 

 

...

...

...

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3916.20.10

- - Monofilament

1

0,5

0

0

0

0

3916.20.20

...

...

...

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2

1

0

0

0

0

3916.90

- Of other plastics:

 

...

...

...

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- - Of hardened proteins:

 

 

 

...

...

...

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3916.90.41

- - - Monofilament

1

0,5

0

0

0

...

...

...

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3916.90.42

- - - Rods, sticks and profile shapes

2

1

0

0

0

0

3916.90.50

...

...

...

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2

1

0

0

0

0

3916.90.60

- - Of chemical derivatives of natural rubber

2

...

...

...

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0

0

0

0

3916.90.70

- - Of other addition polymerisation products; of regenerated cellulose; of cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticized:

 

 

 

...

...

...

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3916.90.70.10

- - - Monofilament

1

0,5

0

0

0

...

...

...

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3916.90.70.20

- - - Rods, sticks and profile shapes

2

1

0

0

0

0

3916.90.80

...

...

...

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3916.90.80.10

- - - Monofilament

1

...

...

...

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0

0

0

0

3916.90.80.20

- - - Rods, sticks and profile shapes

2

1

0

...

...

...

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0

0

 

- - Other:

 

 

 

 

 

...

...

...

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3916.90.91

- - - Monofilament

1

0,5

0

0

0

0

3916.90.92

...

...

...

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2

1

0

0

0

0

 

 

 

...

...

...

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39.17

Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics.

 

 

 

...

...

...

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3917.10

- Artificial guts (sausage casings) of hardened protein or of cellulosic materials:

 

 

 

 

 

...

...

...

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3917.10.10

- - Of hardened proteins

2

1

0

0

0

0

3917.10.90

...

...

...

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2

1

0

0

0

0

 

- Tubes, pipes and hoses, rigid:

 

...

...

...

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3917.21.00

- - Of polymers of ethylene:

4

2

0

...

...

...

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0

0

3917.22.00

- - Of polymers of ethylene

4

2

0

0

0

...

...

...

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3917.23.00

- - Of polymers of vinyl chloride

4

2

0

0

0

0

3917.29

...

...

...

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- - - Further worked than merely surface worked:

 

...

...

...

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3917.29.11

- - - - Of other addition polymerisation products

4

2

0

...

...

...

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0

0

3917.29.12

- - - - Of amino-resins; of cellulose nitrate, cellulose acetates and other chemical derivatives of cellulose, plasticised; of vulcanised fibre; of hardened proteins; of chemical derivatives of natural rubber

4

2

0

0

0

...

...

...

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3917.29.19

- - - - Other

4

2

0

0

0

0

 

...

...

...

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3917.29.21

- - - - Of other addition polymerisation products

4

...

...

...

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0

0

0

0

3917.29.22

- - - - Of phenolic resins

4

2

0

...

...

...

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0

0

3917.29.23

- - - - Of amino-resins; of hardened proteins; of chemical derivatives of natural rubber

4

2

0

0

0

...

...

...

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3917.29.24

- - - - Of cellulose nitrate, cellulose acetates and other chemical derivatives of cellulose, plasticised; of vulcanised fibre

4

2

0

0

0

0

3917.29.25

...

...

...

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4

2

0

0

0

0

3917.29.29

- - - - Other

4

...

...

...

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0

0

0

0

 

- Other tubes, pipes and hoses:

 

 

 

...

...

...

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3917.31

- - Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa:

 

 

 

 

 

...

...

...

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- - - Further worked than merely surface worked:

 

 

 

 

 

 

3917.31.11

...

...

...

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4

2

0

0

0

0

3917.31.12

- - - - Of amino-resins; of phenolic resins; of vulcanised fibre; of chemical derivatives of natural rubber

4

...

...

...

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0

0

0

0

3917.31.19

- - - - Other

4

2

0

...

...

...

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0

0

 

- - - Other:

 

 

 

 

 

...

...

...

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3917.31.21

- - - - Of addition polymerisation products

4

2

0

0

0

0

3917.31.23

...

...

...

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4

2

0

0

0

0

3917.31.24

- - - - Of vulcanised fibre

4

...

...

...

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0

0

0

0

3917.31.25

- - - - Of other condensation or rearrangement polymerisation products; of cellulose nitrate, cellulose acetates and other chemical derivatives of cellulose, plasticised

4

2

0

...

...

...

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0

0

3917.31.29

- - - - Other

4

2

0

0

0

...

...

...

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3917.32

- - Other, not reinforced or otherwise combined with other materials, without fittings:

 

 

 

 

 

 

3917.32.10

...

...

...

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2

1

0

0

0

0

3917.32.20

- - - Thermoplastic hoses for gas stove

4

...

...

...

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0

0

0

0

 

- - - Other:

 

 

 

...

...

...

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- - - - Further worked than merely surface worked:

 

 

 

 

 

...

...

...

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3917.32.91

- - - - - Of addition polymerisation products; of phenolic resins or amino resins; of chemical derivatives of natural rubber

4

2

0

0

0

0

3917.32.92

...

...

...

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4

2

0

0

0

0

 

- - - - Other:

 

...

...

...

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3917.32.93

- - - - - Of addition polymerisation products

4

2

0

...

...

...

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0

0

3917.32.94

- - - - - Of amino-resins or phenolic resins; of chemical derivatives of natural rubber

4

2

0

0

0

...

...

...

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3917.32.95

- - - - - Of other condensation or rearrangement polymerisation products; of vulcanised fibre; of cellulose nitrate, cellulose acetates and other chemical derivatives of cellulose, plasticised

4

2

0

0

0

0

3917.32.99

...

...

...

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4

2

0

0

0

0

3917.33

- - Other, not reinforced or otherwise combined with other materials, with fittings:

 

...

...

...

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3917.33.10

- - - Other, further worked than merely surface worked

4

2

0

...

...

...

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0

0

 

- - - Other:

 

 

 

 

 

...

...

...

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3917.33.91

- - - - Of other addition polymerisation products

4

2

0

0

0

0

3917.33.92

...

...

...

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4

2

0

0

0

0

3917.33.93

- - - - Of cellulose nitrate, cellulose acetates and other chemical derivatives of cellulose, plasticised

4

...

...

...

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0

0

0

0

3917.33.94

- - - - Of vulcanised fibre

4

2

0

...

...

...

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0

0

3917.33.95

- - - - Of hardened proteins

4

2

0

0

0

...

...

...

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3917.33.96

- - - - Of chemical derivatives of natural rubber

4

2

0

0

0

0

3917.33.99

...

...

...

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4

2

0

0

0

0

3917.39

- - Other:

 

...

...

...

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- - - Further worked than merely surface worked:

 

 

 

...

...

...

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3917.39.11

- - - - Of addition polymerisation products; of vulcanised fibre

4

2

0

0

0

...

...

...

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3917.39.12

- - - - Of phenolic resins or amino resins; of chemical derivatives of natural rubber

4

2

0

0

0

0

3917.39.13

...

...

...

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4

2

0

0

0

0

3917.39.19

- - - - Other

4

...

...

...

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0

0

0

0

 

- - - Other:

 

 

 

...

...

...

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3917.39.91

- - - - Of addition polymerisation products; of vulcanised fibre

4

2

0

0

0

...

...

...

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3917.39.92

- - - - Of phenolic resins or amino resins; of chemical derivatives of natural rubber

4

2

0

0

0

0

3917.39.93

...

...

...

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4

2

0

0

0

0

3917.39.94

- - - - Of cellulose nitrate, cellulose acetates and other chemical derivatives of cellulose, plasticised

4

...

...

...

Please sign up or sign in to your TVPL Pro Membership to see English documents.



0

0

0

0

3917.39.99

- - - - Other

4

2

0

...

...

...

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0

0

3917.40.00

- Fittings

4

2

0

0

0

...

...

...

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39.18

...

...

...

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3918.10

- Of polymers of vinyl chloride:

 

...

...

...

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- - Floor coverings:

 

 

 

...

...

...

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3918.10.11

- - - Tiles

7

4

0

0

0

...

...

...

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3918.10.19

- - - Other

7

4

0

0

0

0

3918.10.90

...

...

...

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7

4

0

0

0

0

3918.90

- Of other plastics:

 

...

...

...

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- - Floor coverings:

 

 

 

...

...

...

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3918.90.11

- - - Tiles, of polyethylene

17,5

15

12,5

10

7,5

...

...

...

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3918.90.13

- - - Other, of polyethylene

17,5

15

12,5

10

7,5

5

3918.90.14

...

...

...

Please sign up or sign in to your TVPL Pro Membership to see English documents.



7

4

0

0

0

0

3918.90.15

- - - Of other addition polymerisation products; of condensation or rearrangement polymerisation products; of cellulose nitrate, cellulose acetate or other chemical derivatives of cellulose, plasticized

7

...

...

...

Please sign up or sign in to your TVPL Pro Membership to see English documents.



0

0

0

0

3918.90.16

- - - Of vulcanised fibre

7

4

0

...

...

...

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0

0

3918.90.19

- - - Other

7

4

0

0

0

...

...

...

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- - Other:

 

 

 

 

 

 

3918.90.91

...

...

...

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17,5

15

12,5

10

7,5

5

3918.90.92

- - - Of chemical derivatives of natural rubber

7

...

...

...

Please sign up or sign in to your TVPL Pro Membership to see English documents.



0

0

0

0

3918.90.93

- - - Of other addition polymerisation products; of condensation or rearrangement polymerisation products; of cellulose nitrate, cellulose acetate or other chemical derivatives of cellulose, plasticized

7

4

0

...

...

...

Please sign up or sign in to your TVPL Pro Membership to see English documents.



0

0

3918.90.94

- - - Of vulcanised fibre

7

4

0

0

0

...

...

...

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3918.90.99

- - - Other

7

4

0

0

0

0

 

...

...

...

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39.19

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.

 

...

...

...

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3919.10

- In rolls of a width not exceeding 20 cm:

 

 

 

...

...

...

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3919.10.10

- - Of polymers of vinyl chloride

0

0

0

0

0

...

...

...

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3919.10.20

- - Of polyethylene

4

2

0

0

0

0

 

...

...

...

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3919.10.91

- - - Of hardened proteins; of chemical derivatives of natural rubber

4

...

...

...

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0

0

0

0

3919.10.92

- - - Of other addition polymerisation products; of condensation or rearrangement polymerisation products; of cellulose nitrate, cellulose acetate or other chemical derivatives of cellulose, plasticized

4

2

0

...

...

...

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0

0

3919.10.99

- - - Other

4

2

0

0

0

...

...

...

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3919.90

- Other:

 

 

 

 

 

 

3919.90.10

...

...

...

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3

1

0

0

0

0

3919.90.20

- - Of hardened proteins

3

...

...

...

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0

0

0

0

 

- - Other:

 

 

 

...

...

...

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3919.90.91

- - - Of chemical derivatives of natural rubber

3

1

0

0

0

...

...

...

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3919.90.92

- - - Of other addition polymerisation products; of condensation or rearrangement polymerisation products; of cellulose nitrate, cellulose acetate or other chemical derivatives of cellulose, plasticized

3

1

0

0

0

0

3919.90.99

...

...

...

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3

1

0

0

0

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Bạn Chưa Đăng Nhập Thành Viên!


Vì chưa Đăng Nhập nên Bạn chỉ xem được Thuộc tính của văn bản.
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Bạn Chưa Đăng Nhập Thành Viên!


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Nghị định 155/2017/NĐ-CP ngày 27/12/2017 về Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định giữa Việt Nam - Nhật Bản về Đối tác kinh tế giai đoạn 2018-2023

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