THE MINISTRY OF
FINANCE
---------
|
SOCIALIST REPUBLIC
OF VIET NAM
Independence - Freedom – Happiness
--------------
|
No. 83/2008/QD-BTC
|
Hanoi, October 3,
2008
|
DECISION
AMENDING
IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS ON THE PREFERENTIAL
IMPORT TARIFF LIST
THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import
Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12
of the National Assembly Standing Committee dated 28 September 2007
promulgating both the Import and Export Tariff List and the Preferential Import
and Export Tariff List for groups of taxable goods and the tax rate frames
applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the
Government dated 15 December 2005 on implementation of the Law on Export and
Import Duties;
Pursuant to Decree 77/2003/ND-CP of the
Government dated 1 July 2003 on functions, duties, powers and organizational
structure of the Ministry of Finance;
Having considered the proposal of the
Director of the Tax Policy Department;
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Article 1
To amend the
preferential import duty rates applicable to a number of lines of goods
stipulated in the Preferential Import and Export Tariff List issued with
Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007
("Decision 106") to become the new preferential import duty rates set
out in List attached to this Decision which shall apply to import goods' customs
declarations registered with the customs office as from 12 October 2008.
Article 2
To repeal the
preferential import duty rates stipulated in the Appendix to Decision 106 as
applicable to goods' Groups 0201, 0202, 0203, 0206, 0207, 2309, 7209 and 7210.
Article 3
This Decision shall
be of full force and effect fifteen (15) days after the date on which it is
published in the Official Gazette.
FOR THE MINISTER OF
FINANCE
DEPUTY MINISTER
Tran Xuan Ha
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LIST
OF
AMENDED IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS ON THE
PREFERENTIAL IMPORT TARIFF LIST
(Issued with Decision 83/2008/QD-BTC of the Minister of Finance dated 3
October 2008)
Code
Description
Tax Rate
(%)
02.01
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0201
10
00
00
- Carcasses and
half-carcasses
17
0201
20
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00
- Other cuts with bone in
17
0201
30
00
00
- Boneless
17
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02.02
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0202
10
00
00
- Carcasses and
half-carcasses
17
0202
20
...
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00
- Other cuts with bone in
17
0202
30
00
00
- Boneless
17
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02.03
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- Fresh or chilled:
0203
11
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00
- - Carcasses and half-carcasses
27
0203
12
00
00
- - Hams, shoulders and cuts thereof, with bone in
27
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19
00
00
- - Other
27
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0203
21
00
00
- - Carcasses and half-carcasses
27
0203
22
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00
- - Hams, shoulders and cuts thereof, with bone in
27
0203
29
00
00
- - Other
27
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02.06
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0206
10
00
00
- Of bovine animals, fresh or chilled
13
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- Of bovine animals, frozen:
0206
21
00
00
- - Tongues
13
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22
00
00
- - Livers
13
0206
29
00
00
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13
0206
30
00
00
- Of swine, fresh or chilled
13
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- Of swine, frozen:
0206
41
00
00
- - Livers
13
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49
00
00
- - Other
13
0206
80
00
00
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10
0206
90
00
00
- Other, frozen
10
02.07
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Meat and
edible offal, of the poultry of
heading 01.05, fresh, chilled or
frozen.
- Of fowls
of the species Gallus domesticus
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11
00
00
- - Not cut in pieces, fresh or chilled
40
0207
12
00
00
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40
0207
13
00
00
- - Cuts and offal, fresh or
chilled
40
0207
14
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- - Cuts and offal, frozen:
0207
14
10
00
- - - Wings
20
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14
20
00
- - - Thighs
20
0207
14
30
00
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20
0207
14
90
00
- - - Other
20
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- Of turkeys:
0207
24
00
00
- - Not cut in pieces, fresh or chilled
40
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25
00
00
- - Not cut
in pieces, frozen
40
0207
26
00
00
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40
0207
27
- - Cuts and offal, frozen:
0207
27
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00
- - - Livers
20
0207
27
90
00
- - - Other
20
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- Of ducks,
geese or guinea fowls:
0207
32
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0207
32
10
00
- - - Of ducks
40
0207
32
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00
- - - Of geese or
guinea fowls
40
0207
33
- - Not
cut in pieces, frozen:
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33
10
00
- - - Of ducks
40
0207
33
20
00
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40
0207
34
00
00
- - Fatty livers, fresh or chilled
15
0207
35
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00
- - Other, fresh or chilled
15
0207
36
- - Other,
frozen:
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36
10
00
- - - Fatty
livers
15
0207
36
90
00
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15
07.13
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Dried leguminous vegetables,
shelled, whether
or not skinned
or split.
0713
10
- Peas (Pisum
sativum):
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10
10
00
- - Suitable for sowing
0
0713
10
90
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0713
10
90
10
- - - Animal food
13
0713
10
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90
- - - Other
13
0713
20
- Chickpeas
(garbanzos):
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20
10
00
- - Suitable for sowing
0
0713
20
90
00
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13
- Beans (Vigna spp., Phaseolus spp.):
0713
31
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- - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.)
Wilczek:
0713
31
10
00
- - - Suitable for sowing
0
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31
90
00
- - - Other
13
0713
32
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0713
32
10
00
- - - Suitable for sowing
0
0713
32
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00
- - - Other
13
0713
33
- - Kidney beans, including white
pea beans (Phaseolus vulgaris):
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33
10
00
- - - Suitable for sowing
0
0713
33
90
00
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13
0713
39
- - Other:
0713
39
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00
- - - Suitable for sowing
0
0713
39
90
00
- - - Other
13
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40
- Lentils:
0713
40
10
00
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0
0713
40
90
00
- - Other
13
0713
50
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- Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor):
0713
50
10
00
- - Suitable for sowing
0
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50
90
00
- - Other
13
0713
90
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0713
90
10
00
- - Suitable for sowing
0
0713
90
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00
- - Other
13
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Buckwheat, millet and canary seed; other
cereals.
1008
10
00
00
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5
1008
20
00
00
- Millet
2
1008
30
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00
- Canary
seed
10
1008
90
00
00
- Other
cereals
5
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23.09
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2309
10
- Dog or
cat food, put up for retail sale:
2309
10
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00
- - Containing meat
0
2309
10
90
00
- - Other
0
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90
- Other:
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2309
90
11
00
- - - Of a kind suitable for poultry
8
2309
90
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00
- - - Of a kind suitable for swine
8
2309
90
13
00
- - - Of a kind suitable for
prawns
0
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90
19
00
- - - Other
0
2309
90
20
00
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0
2309
90
30
00
- - Other,
containing meat
0
2309
90
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00
- - Other
0
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Flat-rolled
products of iron or non-alloy steel, of a width of 600
mm or more, cold-rolled (cold-reduced), not clad, plated or coated.
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7209
15
00
00
- - Of a thickness of 3 mm or
more
7
7209
16
...
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00
- - Of a thickness exceeding 1 mm but less than 3 mm
7
7209
17
00
00
- - Of a thickness of 0.5 mm or
more but not exceeding 1 mm
7
...
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18
- - Of a thickness of less than 0.5 mm:
7209
18
10
00
...
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3
7209
18
20
00
- - - Containing
by weight less than 0.6% of carbon
and of a thickness of 0.17 mm or less
7
7209
18
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00
- - - Other
7
- Not in coils, not further worked
than cold-rolled (cold-reduced):
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25
00
00
- - Of a thickness of 3 mm or
more
7
7209
26
00
00
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7
7209
27
00
00
- - Of a thickness of 0.5 mm or
more but not exceeding 1 mm
7
7209
28
...
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- - Of a thickness of less than 0.5 mm:
7209
28
10
00
- - - Containing
by weight less than 0.6% of carbon
and of a thickness of 0.17 mm or less
7
...
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28
90
00
- - - Other
7
7209
90
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7209
90
10
00
- - Corrugated
7
7209
90
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00
- - Other
7
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Flat-rolled
products of iron or non-alloy steel, of a width of 600
mm or more, clad, plated or coated.
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- Plated or coated with tin:
7210
11
- - Of a thickness of 0.5 mm or more:
7210
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10
00
- - - Containing by weight 0.6 % or
more of carbon
7
7210
11
90
00
- - - Other
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7210
12
- - Of a thickness of less than 0.5 mm:
7210
12
10
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- - - Containing by weight 0.6 % or
more of carbon
7
7210
12
90
00
- - - Other
7
7210
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- Plated or coated with lead, including terne-plate:
7210
20
10
00
- - Containing by weight less than 0.6% of carbon and
of a thickness of 1.5 mm or
less
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7210
20
90
00
- - Other
0
7210
30
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- Electrolytically plated or coated with
zinc:
7210
30
10
- - Containing by weight less than 0.6% of carbon
and of a thickness of 1.5 mm or less:
7210
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10
10
- - - Of a
thickness of less
than1.2 mm
10
7210
30
10
90
- - - Other
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7210
30
90
- - Other:
7210
30
90
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- - - Containing
by weight 0.6% or more of
carbon and of a thickness of 1.2 mm or less
10
7210
30
90
90
- - - Other
5
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- Otherwise
plated or coated with zinc:
7210
41
- - Corrugated:
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7210
41
10
00
- - - Of a
thickness not exceeding
1.2 mm
12
7210
41
20
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- - - Containing
by weight less than 0.6% of carbon
and of a thickness of 1.5 mm or less
10
7210
41
90
00
- - - Other
10
7210
...
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- - Other:
7210
49
10
- - - Of a thickness not exceeding 1.2 mm
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7210
49
10
10
- - - - Clad,
plated or coated by alloying
surface containing by weight less than 0.004%
0
7210
49
10
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- - - - Other
12
7210
49
20
00
- - - Containing
by weight less than 0.6% of carbon
and of a thickness of 1.5 mm or less
10
7210
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90
00
- - - Other
10
7210
50
00
00
- Plated or coated
with chromium oxides or with chromium and chromium oxides
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- Plated or coated with aluminium:
7210
61
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- - Plated or coated with aluminium-zinc
alloys:
7210
61
10
- - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less:
7210
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10
10
- - - - Of
a thickness not exceeding 1.2
mm
12
7210
61
10
90
- - - - Other
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7210
61
90
- - - Other:
7210
61
90
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- - - - Of
a thickness not exceeding 1.2
mm
12
7210
61
90
90
- - - - Other
10
7210
...
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- - Other:
7210
69
10
- - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less:
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7210
69
10
10
- - - - Of
a thickness not exceeding 1.2
mm
12
7210
69
10
...
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- - - - Other
10
7210
69
90
- - - Other:
7210
...
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90
10
- - - - Of
a thickness not exceeding 1.2
mm
12
7210
69
90
90
- - - - Other
...
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7210
70
- Painted, varnished or coated with plastics:
7210
70
10
...
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- - Containing by
weight less than 0.6% of carbon and
of a thickness
1.5 mm or less:
- - - Not clad, plated or coated with metals:
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70
10
11
- - - - For
production of components
of products of headings 84.15,
84.18 and
84.50
3
7210
70
10
...
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- - - - Other
10
7210
70
10
20
- - - Plated or coated
with tin, lead, chromium oxides or with chromium and chromium
oxides
3
...
...
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- - - Electrolytically
plated or coated with
zinc and of a thickness
of 1.2
mm or less:
7210
70
10
31
...
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84.18 and
84.50
3
7210
70
10
39
- - - - Other
12
7210
...
...
...
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10
40
- - - Electrolytically
plated or coated with
zinc and of a thickness
of 1.2
mm or more
5
7210
70
10
50
...
...
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10
7210
70
10
60
- - - Plated or coated
with zinc or aluminium and of a
thickness not exceeding
1.2 mm
12
7210
70
...
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90
- - - Other
0
7210
70
90
- - Other:
...
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- - - Not clad, plated or coated with metals:
7210
70
90
11
...
...
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84.18 and
84.50
3
7210
70
90
19
- - - - Other
10
7210
...
...
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90
20
- - - Plated or coated
with tin, lead, chromium oxides or with chromium and chromium
oxides
3
- - - Electrolytically
plated or coated with
zinc and of a thickness
of 1.2
...
...
...
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7210
70
90
31
- - - - For
production of components of products of headings 84.15,
84.18 and
84.50
3
7210
...
...
...
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90
39
- - - - Other
10
7210
70
90
40
- - - Electrolytically
plated or coated with
zinc and of a thickness
of 1.2
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5
7210
70
90
50
- - - Otherwise plated or coated with zinc or aluminium and of a thickness of
1.2 mm or more
10
7210
70
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
60
- - - Plated or coated
with zinc or aluminium and of a
thickness not exceeding
1.2 mm
12
7210
70
90
90
- - - Other
0
...
...
...
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90
- Other:
7210
90
10
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
7210
90
10
10
- - - Not clad, plated or coated with metals
5
7210
90
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
20
- - - Plated or coated
with tin, lead, chromium oxides or with chromium and chromium
oxides
3
7210
90
10
30
- - - Electrolytically
plated or coated with zinc and of a thickness not exceeding 1.2 mm
10
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
90
10
40
- - - Electrolytically
plated or coated with
zinc and of a thickness
of 1.2
mm or more
5
7210
90
10
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- - - Otherwise plated or coated with zinc or aluminium and of a thickness of
1.2 mm or more
10
7210
90
10
60
- - - Plated or coated
with zinc or aluminium and of a
thickness of not exceeding 1.2 mm
12
7210
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
10
90
- - - Other
0
7210
90
90
- - Other:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
7210
90
90
10
- - - Not clad, plated or coated with metals
5
7210
90
90
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- - - Plated or coated
with tin, lead, chromium oxides or with chromium and chromium
oxides
3
7210
90
90
30
- - - Electrolytically
plated or coated with zinc and of a thickness not exceeding 1.2 mm
10
7210
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
90
40
- - - Electrolytically
plated or coated with
zinc and of a thickness
of 1.2
mm or more
5
7210
90
90
50
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
10
7210
90
90
60
- - - Plated or coated
with zinc or aluminium and of a
thickness of not exceeding 1.2 mm
12
7210
90
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
90
- - - Other
0
...
...
...
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