Thông tư 05/2014/TT-BCT hoạt động tạm nhập tái xuất tạm xuất tái nhập chuyển khẩu hàng hóa

• Số hiệu: 05/2014/TT-BCT
• Loại văn bản: Thông tư
• Nơi ban hành: Bộ Công thương
• Người ký: Trần Tuấn Anh
• Ngày ban hành: 27/01/2014

THE MINISTRY OF INDUSTRY AND TRADE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------
No.: 05/2014/TT-BCT	Hanoi, January 27, 2014

CIRCULAR

PROVIDING FOR TEMPORARY IMPORT FOR RE-EXPORT, TEMPORARY EXPORT FOR RE-IMPORT, BORDER-GATE TRANSFER OF GOODS

Pursuant to the Government’s Decree No. 95/2012/ND-CP dated November 12, 2012, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to the Government’s Decree No. 187/2013/ND-CP dated November 20, 2013, detailing implementation of the Commercial Law on regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries;

In furtherance of the Prime Minister’s directive opinion at the Official Dispatch No. 1757/TTg-KTTH dated October 31, 2013, on trading in temporary import for re-export, border-gate transfer and sending in bonded warehouses;

AT the proposal of Director of Export and Import Department;

The Minister of Industry and Trade promulgates Circular providing for temporary import for re-export, temporary export for re-import, border-gate transfer of goods.

Chapter 1.

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Article 1. Scope of regulation

1. This Circular provides for temporary import for re-export, temporary export for re-import, and business activities involving border-gate transfer of goods.

2. Business activities involving border-gate transfer of goods in form of goods transport from export country to import country without passing Vietnam’s border gates shall not be regulated by this Circular.

Case of border-gate transfer business passing Vietnam's border gates for goods in Annexes III, IV, V promulgated together with this Circular shall not be performed through the road border gates.

Article 2. Subjects of application

1. This Circular applies to Vietnamese traders (hereinafter abbreviated to traders) in implementation of activities involving temporary import for re-export, temporary export for re-import, border-gate transfer of goods; relevant agencies, organizations and individuals.

2. Enterprises with foreign investment capital shall comply with commitments related to the Vietnam’s acceding to the World Trade Organization (WTO).

Article 3. List of a number of commodity kinds

To promulgate together this Circular list of a number of commodity kinds as follows:

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2. List of goods temporarily suspended from business in temporary import for re-export and border-gate transfer, prescribed in Annex II.

3. List of goods being frozen foods permitted the conditional business in temporary import for re-export, prescribed in Annex III.

4. List of goods subject to excise tax permitted the conditional business in temporary import for re-export, prescribed in Annex IV.

5. List of used goods banned export, temporarily suspended from export, banded import, temporarily suspended from import, not in Annex I and Annex II, permitted the conditional business in temporary import for re-export (hereinafter referred to as used goods, prescribed in Annex V).

Chapter 2.

TRADING IN TEMPORARY IMPORT FOR RE-EXPORT OF GOODS

SECTION 1: A NUMBER OF PROVISIONS REGARDING MANAGEMENT OF ACTIVITIES INVOLVING TRADING IN TEMPORARY IMPORT FOR RE-EXPORT OF GOODS

Article 4. General provisions on trading in temporary import for re-export of goods

1. Except cases of goods in Annexes I, II and cases prescribed in Clause 2, Clause 3 this Article, Vietnamese enterprises established under law (hereinafter referred to as enterprises) are entitled to do business in temporary import for re-export not dependent in their trades as registered.  Procedures for temporary import for re-export shall do at border-gate customs agencies, not required licenses of the Ministry of Industry and Trade.

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3. Enterprises trade in temporary import for re-export of goods banned export, temporarily suspended from export, banded import, temporarily suspended from import, goods required licenses for export, import must have licenses for temporary import for re-export granted by the Ministry of Industry and Trade. Dossier of and procedures for licenses are prescribed in Chapter III of this Circular.

Article 5. Border gates for temporary import for re-export of goods

1. Goods of temporary import for re-export shall be temporarily imported for re-export through international border gates, principal border gates under regulations.

2. The re-export of goods through auxiliary border gates, clearance depots shall be permitted performing only at auxiliary border gates and important clearance depots in border-gate economic zones and auxiliary border gates outside border-gate economic zones which have already had sufficient specialized control agencies under regulations and technical facilities ensuring for state management The boundary provincial People’s Committees shall announce these auxiliary border gates and clearance depots after consulting and unifying with Ministries: The Ministry of National Defense, the Ministry of Finance, the Ministry of Industry and Trade and the Ministry of Agriculture and Rural Development.

3. The boundary provincial People’s Committees shall discuss with the Ministry of Industry and Trade about principles to select enterprises permitted to re-export goods through auxiliary border gates, clearance depots prescribed in Clause 1 this Article and announce list of the selected enterprises. 

4. In case where foreign goods sent in bonded warehouses for export, re-export through boundary provinces, the border gate where goods were imported to send in bonded warehouses and border gate for export, re-export of goods through boundary provinces, shall comply with this Article. 

Article 6. Control of goods of trading in temporary import for re-export

In circumstance when goods are jammed at ports, border gates and there is a risk of environmental pollution, relevant agencies shall notify the Ministry of Industry and Trade to consider and control goods of trading in temporary import for re-export.  Control of goods of trading in temporary import for re-export shall perform as follows:

1. The Ministry of Industry and Trade applies the licensing of temporary import for re-export for a numbers of goods kinds. Dossier of and procedures for licenses shall comply with Chapter III of this Circular.

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Article 7. Seaway bill of lading

Seaway bills of lading for goods of trading in temporary import for re-export in Annexes III, IV, V shall be prescribed as follows:

1. Bills of lading must be the nominal bill of lading, not allowed transferring.

2. On bill of lading must have code number of temporary import for re-export of enterprise.

3. For the used goods in Annex V, on bill of lading, it must have number of license for temporary import for re-export granted by the Ministry of Industry and Trade.

Article 8. Supervision over goods

1. Customs agencies shall check and supervise goods of temporary import for re-export from the temporary-import border gates until goods are practically re-exported to foreign countries.

2. Do not divide containers into small parts during transport of goods from temporary import border gates to the area for supervision of customs agencies; re-export places are located in border gates, clearance depots as prescribed.

3. Goods in Annexes III, IV, V shall not be allowed changing form from trading in temporary import for re-export to import for domestic sale. 

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Enterprises trade in temporary import for re-export of frozen foods in Annex III promulgated together with this Circular must satisfy the following conditions:

1. Be established at least 2 (two) years, have had activities of goods export, import or temporary import for re-export.

2. Paid a deposit of VND 10 billion (ten billion Vietnam dong) at the provincial-level State Treasuries or branches of Commercial banks in provinces or cities where enterprises have warehouses, yards as prescribed at Clause 3 this Article.

3. Have warehouses, yards for trading in temporary import for re-export of frozen foods, specified:

a) Warehouses, yards must have minimum containing power of 100 (one hundred) cold containers of 40 (forty) feet, minimum area of 1,500 m^2(one thousand five hundred meter square). Warehouses, yards are isolated with outside by hard fences, built with minimum height of 2.5m (two point five meter); have way for vehicles transporting containers out an in warehouses and yards; have gate and signboard of enterprise using warehouses, yard;

b) Warehouses and yards must have sufficient power (including network electricity and backup generators with equivalent capacity) and the enclosed specialized equipment to operate the cold containers by capacity of warehouses, yards;

c) Warehouses and yards must be owned by enterprises or enterprises signed contracts to rent them with the minimum rent term of 3 (three) years, they must locate in areas already been planned for system of warehouses and yards in serve of trading in temporary import for re-export of frozen foods or in areas prescribed by the boundary provincial People's Committees to build warehouses and yards in serve of trading in temporary import for re-export of frozen foods.

The boundary provincial People’s Committees shall discuss and unify with the General Department of Customs, Command of Border Guard, the Ministry of Industry and Trade and issue decision on areas planned and prescribed in provinces; notify the Ministry of Industry and Trade and relevant agencies for coordination;  

d) Warehouses and yards which enterprises have declared to apply for code number grant of temporary import for re-export are banned leasing entirely or partly to other enterprises for use in purpose of applying for code number grant of temporary import for re-export.

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Enterprises trading in temporary import for re-export for goods subject to excise tax in Annex IV must satisfy the following conditions:

1. Be established at least 2 (two) years, have had activities of goods export, import or temporary import for re-export.

2. Paid a deposit of VND 7 billion (seven billion Vietnam dong) at the provincial-level State Treasuries or branches of Commercial banks in provinces or cities where enterprises have been granted certificate of business registration or certificate of enterprise registration.

Article 11. Trading in temporary import for re-export for the used goods

Enterprises trading in temporary import for re-export for the used goods subject in Annex V must satisfy the following conditions:

1. Be established at least 2 (two) years, have had activities of goods export, import or temporary import for re-export.

2. Paid a deposit of VND 7 billion (seven billion Vietnam dong) at the provincial-level State Treasuries or branches of Commercial banks in provinces or cities where enterprises have been granted certificate of business registration or certificate of enterprise registration.

Article 12. Certificate of code number for trading in temporary import for re-export of goods

1. The Ministry of Industry and Trade shall consider to grant certificate of code number for trading in temporary import for re-export of goods for enterprises trading in temporary import for re-export of goods in Annexes III, IV, V when enterprises satisfy fully conditions prescribed in Article 9 or Article 10 or Article 11 of this Circular.

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3. Validity time limit of code number of temporary import for re-export shall be 3 (three) years, from the day of issuing.

4. Case of foreign goods sent in bonded warehouses for export, re-export through boundary provinces, enterprises with code number of temporary import for re-export of that goods heading are entitle to have name on customs declaration for warehousing and ex-warehousing at bonded warehouses for export, re-export.  Goods sent in bonded warehouses shall comply with law on customs.

5. Activities of trading in temporary import for re-export of goods in Annexes III, IV, V, in which enterprises not re-export through the North boundary border gates are not form of the conditional business of temporary import for re-export. 

Article 13. Dossier of code number grant of temporary import for re-export

1. For case of granting newly, dossier comprises of:

a) Application for code number grant of temporary import for re-export (made according to the set form in Annex I): 1 original;

b) Certificate of business registration or certificate of enterprise registration: A copy with confirmation and affixed seal for copying from original by enterprise;

c) Written confirmation by Customs General Department for enterprises with activities of export, import or temporary import for re-export of goods as prescribed at Clause 1 Article 9 or Clause 1 Article 10 or Clause 1 Article 11 of this Circular;  1 original;

d) Documents of provincial State Treasuries or branches of Commercial banks in provinces or cities in which confirm that enterprise has paid a deposit as prescribed at Clause 2 Article 9 or Clause 2 Article 10 or Clause 2 Article 11 of this Circular (according to the set form at Annex No.VII):  1 original;

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e) Documents of electricity agencies where enterprise has warehouses, yards in which confirm that warehouses and yards have sufficient network electricity to operate cold containers under capacity: 1 original;

In case of enterprise applying for grant of code number of temporary import for re-export of goods with excise tax in Annex VI and the used goods in Annex V, it is not required to submit papers stated at point dd and point e this clause.

2. For case of supplementing, amending code number of temporary import for re-export, dossier comprises of:

a) Written request for adjusting content of code number of temporary import for re-export: 1 original;

b) Code number of temporary import for re-export already been granted: A copy with confirmation and affixed seal for copying from original by enterprise;

c) Papers related to adjustment of content: A copy for each kind with confirmation and affixed seal for copying from original by enterprise;

3. For case of re-granting code number of temporary import for re-export due to loss, dossier comprises of:

a) Written request for re-grant of code number of temporary import for re-export, clearly stating reason of loss, enclosed with commitment of enterprise;

b) A copy of code number of temporary import for re-export, with confirmation and affixed seal for copying from original by enterprise (if any).

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If conditions of warehouses, yards of enterprises registering for grant of code number of temporary import for re-export of frozen goods are not changed in comparison with previous conditions, the Ministry of Industry and Trade shall consider for exemption from re-inspection of conditions of warehouse and yards of enterprises when re-granting code number of temporary import for re-export.

Article 14. Procedures for code number grant of temporary import for re-export

1. Enterprises shall send via post 1 (one) set of dossier of applying for grant of code number of temporary import for re-export to the Export and Import Department - the Ministry of Industry and Trade (address: 54 Hai Ba Trung, Hoan Kiem, Ha Noi).

2. In case of insufficient valid dossier, within 7 (seven) working days after receiving dossier of enterprises, the Ministry of Industry and Trade shall issue a written request for enterprise to supplement.      

3. For code number of temporary import for re-export of frozen foods, within 10 (ten) working days, after receiving a sufficient dossier as prescribed, the Ministry of Industry and Trade shall check or authorize for the provincial Departments of Industry and Trade where enterprises locate warehouses and yards to check, confirm conditions on warehouses and yards.  Within 10 (ten) working days from the date of examination result of conditions of warehouses and yards, the Ministry of Industry and Trade shall consider and grant code number of temporary import for re-export of frozen foods to enterprises.

4. For code number of temporary import for re-export of goods with excise tax and the used foods, within 10 (ten) working days, after receiving a sufficient dossier as prescribed, the Ministry of Industry and Trade shall consider and grant code number of temporary import for re-export to enterprises.

5. Case of refusing for code number grant of temporary import for re-export, the Ministry of Industry and Trade shall reply in writing and clearly state the reason.

6. Code number of temporary import for re-export or written reply of the Ministry of Industry and Trade are sent to enterprises via post according to address in dossier of applying for code number grant of temporary import for re-export of enterprises.

Article 15. Responsibilities of enterprises granted code number of temporary import for re-export

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2. Strictly make clearance for frozen foods at ports, border gates to their warehouses, yards at the request of the Ministry of Industry and Trade in case of jam, backlog.

3. To collect and handle waste, sewage to prevent epidemics, ensure environmental hygiene at warehouses, yards in serve of trading in temporary import for re-export of frozen foods.

4. Payment of all following expenses (if arising):

a) Environment treatment and cleaning if goods of enterprises cause environmental pollution during storage, temporary import for re-export in Vietnam; 

b) Destruction of inventory not able to re-export, goods temporarily imported inconsistently with declarations to be subject to being destroyed;

c) To pay other expenses arising because enterprises violate regulations on trading in temporary import for re-export of goods.

5. Timely notify the Ministry of Industry and Trade and relevant agencies in case of losing code number of temporary import for re-export or changing conditions registered for grant of code number of temporary import for re-export.

6. Monthly report on situation of temporary import for re-export of goods in Annexes III, IV, V of this Circular (according to the set form in Annex VIII).  Reports are sent in first week of next month to Export and import Department - the Ministry of Industry and Trade, the provincial People’s Committee and the provincial Department of Industry and Trade where enterprises locate warehouses and yards and where enterprises re-export goods.

Article 16. Management and use of deposits of enterprises

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2. If an enterprise fails to pay expenses as prescribed at Clause 4 Article 15 of this Circular, the relevant provincial People's Committees shall, on the basic of proposals and decisions on handling of violation made by agencies handling violation, have written request to the provincial State Treasuries and branches of commercial banks where enterprises pay deposit to deduct deposit for payment of these expenses.

Agencies handling violations and the relevant provincial People’s Committees shall immediately notify the Ministry of Industry and Trade about handling of violation and use of deposit above, aiming to have the Ministry of Industry and Trade' s coordination in management and request to enterprises for supplementing sufficient deposit as prescribed before continuing the trading in temporary import for re-export.

3. Enterprises shall be refunded all or remaining deposit part after deposits have been used for payment of expenses as prescribed at Clause 4 Article 15 of this Circular (if any) in the following cases:

a) The Ministry of Industry and Trade does not grant code number of temporary import for re-export for enterprises;

b) Enterprises refund code number of temporary import for re-export because they do not continue activities of trading in temporary import for re-export of goods;

c) Enterprises are withdrawn code number of temporary import for re-export as prescribed in Article 17 of this Circular.

The provincial State Treasuries and commercial banks of provinces and cities shall refund of deposits only after getting written opinion of the Ministry of Industry and Trade.

Article 17. Withdrawal of code number of temporary import for re-export

1. Enterprises may be withdrawn code number of temporary import for re-export in the following cases:

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b) Failing to maintain conditions as prescribed in this Circular during trading in temporary import for re-export of goods;

c) Failing to supplement additionally sufficient deposits as prescribed within 30 (thirty) days after receiving notification of the Ministry of Industry and Trade;

d) Violating in lease of entire or part of warehouses and yards as prescribed at Clause 3 Article 9 of this Circular;

dd) Failing to implement in accordance with requirements of the Ministry of Industry and Trade about control of goods of temporary import for re-export as prescribed at Article 6 of this Circular;

e) Trading in temporary import for re-export of goods without licenses for temporary import for re-export granted by the Ministry of Industry and Trade as prescribed;

g) Trading in temporary import for re-export of goods in Annex I, Annex II promulgated together with this Circular;

h) Refusing responsibilities for handling of consignments arrived ports, border gates of Vietnam under the signed import contracts.

2. Enterprises withdrawn code number of temporary import for re-export as prescribed at points a, b, c, d, dd, e Clause 1 this Article shall not be re-granted code number of temporary import for re-export within 1 (one) year from the day of withdrawing.

3. Enterprises withdrawn code number of temporary import for re-export as prescribed at points g, h Clause 1 this Article shall not be considered for re-grant of code number of temporary import for re-export.

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Chapter 3.

LICENCES FOR TEMPORARY IMPORT FOR RE-EXPORT, TEMPORARY EXPORT FOR RE-IMPORT, BORDER-GATE TRANSFER OF GOODS

Article 18. Dossier of licensing

Dossiers of licensing for temporary import for re-export; temporary export for re-import; border-gate transfer of goods banned export, temporarily suspended from export, banded import, temporarily suspended from import; goods required licenses for export, import include:

1. For case of trading in temporary import for re-export of goods

a) Application for licensing temporary import for re-export (made according to the set form in Annex IX): 1 original;

b) Certificate of business registration / certificate of enterprise registration (or code number of temporary import for re-export for case of enterprises trading in temporary import for re-export of the used goods in Annex V): A copy with confirmation and affixed seal for copying from original by enterprise;

c) Import contract and export contract signed by enterprise and foreign customers: Each kind is a copy with confirmation and affixed seal for copying from original by enterprise;

d) Report of implementation of the granted licenses of temporary import for re-export, certified by customs agencies (according to the set form in Annex X): 1 original;

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a) Application for licensing temporary import for re-export (made according to the set form in Annex IX): 1 original;

b) Certificate of business registration or certificate of enterprise registration: A copy with confirmation and affixed seal for copying from original by enterprise;

c) Contract of rent signed with foreign customers: A copy with confirmation and affixed seal for copying from original by trader;

d) Written acceptance of Ministry, Ministerial agency in charge of specialized management about temporary import for re-export of such goods by trader: A copy with confirmation and affixed seal for copying from original by trader.

3. For case of temporary export for re-import of goods

a) Application for licensing temporary export for re-import (made according to the set form in Annex IX): 1 original;

b) Certificate of business registration or certificate of enterprise registration: A copy with confirmation and affixed seal for copying from original by enterprise;

c) Contract, agreement on repair, warranty of foreign partner or contract of renting, borrowing goods: A copy with confirmation and affixed seal for copying from original by trader.

4. For case of trading in border-gate transfer of goods

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b) Certificate of business registration or certificate of enterprise registration: A copy with confirmation and affixed seal for copying from original by enterprise;

c) Import contract and export contract signed by trader and foreign customers: Each kind is a copy with confirmation and affixed seal for copying from original by trader;

dd) Report of implementation of the granted licenses of trade in border-gate transfer, certified by customs agencies (according to the set form in Annex X): 1 original;

Article 19. Procedures for licensing

1. Trader shall send 1 (one) set of dossier of applying for licensing, via post, to the Export and Import Department - the Ministry of Industry and Trade.

2. Within 7 (seven) working days, after receiving a sufficient dossier as prescribed, the Ministry of Industry and Trade shall grant license for temporary import for re-export, temporary export for re-import, border-gate transfer to trader.  Case of refusing for licensing, the Ministry of Industry and Trade shall reply in writing in which clearly stating the reason.

3. License or written reply of the Ministry of Industry and Trade shall be sent to trader via post according to address in application for licensing.

4. The Minister of Industry and Trade may authorize to Director, Deputy Director of Export and Import Department to license for temporary import for re-export, temporary export for re-import, and border-gate transfer in accordance with this Chapter.

5. In case where enterprises request for re-export through auxiliary border gates, clearance depots in border gate economic zones and auxiliary border gates outside border gate economic zones as announced by the provincial People’s Committees, the Ministry of Industry and Trade shall only consider to license temporary import for re-export to enterprises which have been selected by the provincial People’s Committees as prescribed at Clause 3 Article 5 of this Circular.

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RESPONSIBILITIES OF RELEVANT AGENCIES AND ORGANIZATIONS

Article 20. Responsibilities of relevant agencies and organizations

1. The Ministry of Industry and Trade shall:

a) Organize check, confirmation on conditions of warehouses and yards of enterprises trading in temporary import for re-export of frozen foods or authorize to the provincial Departments of Industry and Trade to organize the check and confirmation;

b) Assume the prime responsibility for, and coordinate with relevant agencies in withdrawing code numbers of temporary import for re-export of enterprises under regulations. Notify relevant agencies about enterprises withdrawn code numbers of temporary import for re-export aiming to coordination.

2. The relevant provincial People’s Committees shall:

a) Organize the planning, investment in construction of traffic infrastructure, system of warehouses, unloading and loading, places to gather goods, places to re-export, electricity source and other conditions, ensure for activities of trading in temporary import for re-export, border-gate transfer and storage, preservation of goods at zones to re-export goods;

b) Assess the development demand and ability of activities trading in temporary import for re-export of frozen foods in their localities; unify with the General Department of Customs, Command of Border Guard and the Ministry of Industry and Trade to elaborate and promulgate the planning on system of warehouses and yards in serve of trading in temporary import for re-export of frozen foods in provinces; 

c) Base on current regulations, assume the prime responsibility for, and coordinate with relevant Ministries and sectors in managing, administrating activities of trading in temporary import for re-export, border-gate transfer of goods in localities and take responsibility before Government, the Prime Minister for activities of trading in temporary import for re-export, border-gate transfer of goods in localities;

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dd) Assume the prime responsibility for, and coordinate with relevant Ministries and sectors in having measures to control goods of temporary import for re-export, border-gate transfer in case of jams in their localities; timely report to the Ministry of Industry and Trade about delivery and receipt of goods in their localities and propose the control measures to prevent jam at ports and border gates;

e) Assume the prime responsibility for, and unify with Ministries: The Ministry of National Defense, the Ministry of Finance, the Ministry of Industry and Trade, Ministry of Agriculture and Rural Development before announcing auxiliary border gates, clearance depots in border-gate economic zones and auxiliary border gates outside border-gate economic zones for re-export of goods after having sufficient the specialized control agencies under regulations and technical facilities ensuring for state management;

g) Assume the prime responsibility for, and discuss with the Ministry of Industry and Trade about principles in selecting enterprises permitted to re-export goods through auxiliary border gates, clearance depots prescribed in Clause 2 Article 5 and announce list of the selected enterprises; periodically conduct review and assessment of compliance with law and management policy of enterprises involving activities of trading in temporary import for re-export; ban the infringing enterprises from further re-export through auxiliary border gates, clearance depots in border gate economic zones and auxiliary border gates outside border gate economic zones; 

h) Organize and take responsibility for strict management over activities of goods re-export through auxiliary border gates, clearance depots in border-gate economic zones and auxiliary border gates outside border-gate economic zones, not let situation of smuggling, illegal export and import happened; suspend activities of re-export through these auxiliary border gates, clearance depots if situation of smuggling, illegal export and import happen and take responsibility before the Prime Minister thereof;

i) Notify the Ministry of Industry and Trade when enterprises fail to maintain conditions as prescribed in this Circular during the course of trading in temporary import for re-export;

k) Collect charges for goods of temporary import for re-export as guided by the Ministry of Finance aiming to increase revenues for budget in serve of investment, upgrading of system of traffic roads, stations, environmental protection and security, order at border gates;

l) Notify timely about changes in commercial policies in boundary areas of neighboring countries for the Ministry of Industry and Trade and enterprises to have plan in control of goods temporarily imported for re-export, prevent risk of jam at ports, border gates.

3. The provincial state treasuries, branches of commercial banks in provinces and cities where enterprises pay deposits:

a) Organize management and use of deposits of enterprises as prescribed in this Circular;

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4. The General Department of Customs:

a) Monthly supply to the Ministry of Industry and Trade the following information for the control of goods and having measures to handle timely:

- Quantity of goods of temporary import for re-export in form of conditional business as prescribed in this Circular.

- Quantity of backlog goods of temporary import for re-export passed the prescribed time limit;

b) Notify the Minister of Industry and Trade in case where enterprises violate regulations on trading in temporary import for re-export, border-gate transfer of goods.

Chapter 5.

IMPLEMENTATION PROVISIONS

Article 21. Transitional provisions

1. Within 90 days from the effective day of this Circular, enterprises which have already been granted code number of temporary import for re-export as prescribed in Circular No.  05/2013/TT-BCT dated February 18, 2013, of Minister of Industry and Trade, providing for activities of trading in temporary import for re-export of a number of goods kinds are entitled to continue trading in temporary import for re-export according to the following provisions: 

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b) Enterprises which have been granted code number of temporary import for re-export of goods which excise tax are entitled to trade in temporary import for re-export of goods with excise tax prescribed in Annex IV of this Circular;

c) Enterprises which have been granted code number of temporary import for re-export of the used goods are entitled to trade in temporary import for re-export of the used goods prescribed in Annex V of this Circular.

2. Code numbers of temporary import for re-export which had been used to grant for enterprises as prescribed in Circular No. 05/2013/TT-BCT shall be invalid after 90 days from the effective day of this Circular.

3. Enterprises which have had code number of temporary import for re-export of frozen foods as prescribed in Circular No. 05/2013/TT-BCT of Minister of Industry and Trade, when apply for grant of code number of temporary import for re-export of frozen foods as prescribed in this Circular shall be exempted from examination of conditions of warehouses and yards if these conditions are not changed in comparison with conditions registered for grant of code number of temporary import for re-export previously.

Article 22. Effect

1. This Circular takes effect on February 20, 2014.

2. This Circular annuls:

a) Clause 4 Article 1 and Annex V of Circular No. 10/2011/TT-BCT dated March 30, 2011 of Minister of Industry and Trade, amending, supplementing and annulling a number of provisions on administrative procedures in export and import according to the Government’s Resolution No. 59/NQ-CP dated December 17, 2010, on simplifying administrative procedures in management function of the Ministry of Industry and Trade;  

b) Circular No. 05/2013/TT-BCT dated February 18, 2013, of Minister of Industry and Trade, providing for activities of trading in temporary import for re-export of a number of goods kinds.

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FOR THE MINISTER OF INDUSTRY AND TRADE
DEPUTY MINISTER




Tran Tuan Anh

ANNEX I

LIST OF GOODS BANNED TRADING IN TEMPORARY IMPORT FOR RE-EXPORT, BORDER-GATE TRANSFER
(Promulgated together with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)

Goods code

Description of goods

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Chapter 29

Chemicals in List of chemicals in table 1 and table 2 promulgated together with the Government’s Decree No. 100/2005/ND-CP dated August 03, 2005, on the implementation of the convention of the prohibition of the development, production, stockpiling and use of chemical weapons and on their destruction.

Chapter 39

3915

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Chapter 84

8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15

(Only apply to kinds using refrigerant C.F.C12 (R12) (chemical name is Dichlorodifluoromethane, chemical formula is CF₂Cl₂)

Note: To know kind of chilled solvents used in equipment, see in catalogue of equipment, section refrigerant.

8473

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Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the machines of headings 84.69 to 84.72.

Chapter 85

8507

Electric accumulators, including separators therefor, whether or not rectangular (including square).

8507

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Lead-acid, of a kind used for starting piston engines (used)

8507

20

Other lead-acid accumulators (used)

Note: Goods banned trading in temporary import for re-export, border-gate transfer in Chapters 39, 84,85 formulated on the basis of List of goods and HS code in the preferential import tariff according to list of taxable goods promulgated together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.

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LIST OF GOODS TEMPORARILY SUSPENDED TRADE IN TEMPORARY IMPORT FOR RE-EXPORT, BORDER-GATE TRANSFER
(Promulgated together with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)

The list is formulated on the basis of List of goods and HS code in the preferential import tariff according to list of taxable goods promulgated together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.  The list is used in the following principles:

1. List only applies to the used goods

2. Cases of enumerating HS code with 4 numbers, all HS codes of 8 numbers in heading of such 4 numbers shall be applied.

3. Cases of enumerating HS code with 4 numbers and HD code with 6 numbers, all HS codes of 8 numbers in sub-heading of such 6 numbers shall be applied. HS codes with 4 numbers (printed with italic letters in list) only have impact of clarifying content of information of catalogue of goods.

4. Cases of HS with 4 numbers and 6 numbers and detailing to HS code with 8 numbers shall apply to those HS code with 8 numbers. HS code with 4 numbers and 6 numbers (printed with italic letters in list) only have impact of clarifying content of information of catalogue of goods.

Chapter

Heading

Sub-heading

...

...

...

Chapter 39

3918

Floor covering of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling covering of plastics, as defined in note 9 to this Chapter. 

3922

...

...

...

3924

Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.

3925

...

...

...

3926

Other articles of plastics and articles of other materials of heading 39.01 to 39.14

Chapter 40

4015

...

...

...

- Gloves, mittens and mitts:

4015

19

00

...

...

...

4016

Other articles of vulcanized rubber other than hard rubber.

4016

91

...

...

...

4016

99

91

- - - - Table coverings

4016

99

99

...

...

...

Chapter 42

4201

00

00

Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.

4202

...

...

...

4203

Articles of apparel and clothing accessories, of leather or of composition leather.

Chapter 43

4303

...

...

...

4304

Artificial fur and articles thereof.

Chapter 44

4414

00

00

...

...

...

4419

00

00

Tableware and kitchenware, of wood.

4420

...

...

...

4421

Other articles of wood.

Chapter 46

...

...

...

Chapter 48

4814

20

00

- Wallpapers and similar wall coverings; consisting of paper coated or covered, on the face side, with a grained, embossed, colored, design-printed or otherwise decorated layer of plastics.

4823

...

...

...

- Trays, dishes, plates, cups and the like, of paper or paperboard:

4823

61

00

...

...

...

4823

69

00

- - Other

4823

90

...

...

...

4823

90

70

- - Fans and handscreens

Chapter 50

5007

...

...

...

Chapter 51

5111

Woven fabrics of carded wool or of carded fine animal hair.

5112

...

...

...

5113

00

00

Woven fabrics of coarse animal hair or of horsehair.

Chapter 52

5208

...

...

...

5209

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2.

5210

...

...

...

5211

Woven fabrics of cotton containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2.

5212

...

...

...

Chapter 53

5309

Woven fabrics of flax.

5310

...

...

...

5311

Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.

Chapter 54

5407

...

...

...

5408

Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05.

Chapter 55

5512

...

...

...

5513

Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2.

5514

...

...

...

5515

Other woven fabrics of synthetic staple fibres.

5516

...

...

...

Chapter 57

All Chapter 57

Chapter 58

...

...

...

Chapter 60

All Chapter 60

Chapter 61

...

...

...

Chapter 62

All Chapter 62

Chapter 63

6301

...

...

...

6302

Bed linen, table linen, toilet linen and kitchen linen.

6303

...

...

...

6304

Other furnishing articles, excluding those of heading 94.04.

6307

10

...

...

...

6308

00

00

Set consisting of woven fabrics and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, put up in packing for retail sale.

6309

00

00

...

...

...

Chapter 64

All Chapter 64

Chapter 65

6504

00

00

...

...

...

6505

Hats and other headgear, knitted or crocheted, or made up from lace, felt of other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.

6506

...

...

...

- Other

6506

91

00

...

...

...

6506

99

- - Of other materials

Chapter 66

6601

...

...

...

6602

00

00

Walking-sticks, seat-sticks; whips, riding-crops and the like.

Chapter 67

6702

...

...

...

6703

00

00

Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like.

6704

...

...

...

Chapter 69

6910

Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.

6911

...

...

...

6912

00

00

Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china.

6913

...

...

...

6914

Other ceramic articles.

Chapter 70

7013

...

...

...

Chapter 71

7117

Imitation jewellery

...

...

...

7117

19

- - Other

Chapter 73

7321

...

...

...

7323

Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.

7324

...

...

...

Chapter 74

7418

Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof of copper.

Chapter 76

7615

...

...

...

Chapter 82

8210

00

00

Hand-operated mechanical appliances, weighting 10 kg or less, used in the preparation, conditioning or serving of food or drink.

8211

91

00

...

...

...

8212

Razors and razor blades (including razor blade blanks in strips).

8214

20

00

...

...

...

8215

Spoons, forks, ladies, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.

Chapter 83

8301

30

00

...

...

...

8301

70

00

- Keys presented separately

8302

...

...

...

- Other mountings, fittings and similar articles suitable for motor vehicles.

8302

42

...

...

...

8302

50

00

- Hat-racks, hat-pegs, brackets and similar fixtures.

8306

...

...

...

Chapter 84

8415

Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.

8415

81

...

...

...

8415

82

- - Other, incorporating a refrigerating unit:

8415

83

...

...

...

8415

90

- Parts

8415

90

19

...

...

...

8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15

...

...

...

8418

99

- - Other

8419

...

...

...

- Instantaneous for storage water heaters, non-electric:

8419

11

...

...

...

8419

11

10

- - - Household type

8419

19

...

...

...

8419

19

10

- - - Household type

8419

81

...

...

...

8421

Filtering or purifying machinery and apparatus for liquids or gases.

...

...

...

8421

21

- - For filtering or purifying water:

8421

21

11

...

...

...

- Parts

8421

91

...

...

...

8422

Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating

8422

90

...

...

...

8422

90

10

- - Of machines of subheading 8422.11

8423

10

...

...

...

- Other weighing machinery:

8423

81

...

...

...

8450

Household or laundry-type washing machines, including machines which both wash and dry.

8450

90

...

...

...

8450

90

20

- - Of machines of subheading 8450.11, 8450.12.00 or 8450.19

8451

30

...

...

...

8451

30

10

- - Single roller type domestic ironing machines

8452

10

00

...

...

...

8471

60

- Input or output units, whether or not containing storage units in the same housing:

8471

70

...

...

...

Chapter 85

8508

Vacuum cleaners.

8508

70

...

...

...

8508

70

10

- - Of Vacuum cleaners of subheading 8508.11.00 or 8508.19.10

8509

...

...

...

8510

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor.

8516

...

...

...

8518

Microphones and stands therfor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets.

8518

30

...

...

...

8518

30

10

- - Headphones

8518

30

20

...

...

...

- - Other combined microphone/speaker sets:

8518

30

51

...

...

...

8518

30

59

- - - Other

8518

40

...

...

...

8518

50

- Electric sound amplifier sets:

8518

90

...

...

...

8519

Sound recording or reproducing apparatus.

8519

30

00

...

...

...

8519

81

- - Media apparatus using magnetic, optical or semiconductor:

8519

81

10

...

...

...

8519

81

20

- - - Cassette recorders with built in amplifiers and one or more built in loudspeakers, operating only with an external source of power

8519

81

30

...

...

...

- - - Transcribing machines:

8519

81

49

...

...

...

- - - Magnetic tape recorders incorporating sound reproducing apparatus, digital audio type:

8519

81

69

...

...

...

- - - Other sound reproducing apparatus, cassette type:

8519

81

79

...

...

...

- - - Other

8519

81

99

...

...

...

8521

Video recording or reproducing apparatus, whether or not incorporating a video tuner.

8522

...

...

...

8527

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock.

8529

...

...

...

8539

Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps.

8539

22

...

...

...

8539

22

90

- - - Other

8539

29

...

...

...

8539

29

50

- - - Other, of a power exceeding 200 W and for a voltage not exceeding 100V

8539

31

...

...

...

8539

39

- - Other

Chapter 87

8711

...

...

...

8712

Bicycles and other cycles (including delivery tricycles) not motorized (excluding the racing bicycles of HS code 8712.00.10)

8714

...

...

...

Chapter 90

9004

10

00

- Sunglasses

Chapter 91

9101

...

...

...

9102

Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 9101.

9103

...

...

...

9105

Other clocks (excluding marine chronometers of HS code 9105.91.10, 9105.99.10 and the similar meters

Chapter 94

9401

30

00

...

...

...

9401

40

00

- Seats other than garden seats or camping equipment, convertible into beds.

9401

51

00

...

...

...

9401

61

00

- - Upholstered

9401

69

00

...

...

...

9401

71

00

- - Upholstered

9401

79

00

...

...

...

9401

80

00

- Other seats

9403

10

00

...

...

...

9403

20

- Other metal furniture:

9403

30

00

...

...

...

9403

40

00

- Wooden furniture of a kind used in the kitchen

9403

50

00

...

...

...

9403

60

- Other wooden furniture:

9403

70

...

...

...

9403

81

00

- - Of bamboo or rattan

9403

89

...

...

...

9404

Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber of plastics, whether or not covered.

9405

10

40

...

...

...

9405

10

90

- - - Other

9405

20

90

...

...

...

9405

30

00

- Lighting sets of a kind used for Christmas trees

9405

50

11

...

...

...

9405

50

19

- - - Other

9405

50

40

...

...

...

9405

50

90

- - Other

Chapter 95

9504

...

...

...

9505

Festival, carnival or other entertainment articles, including conjuring tricks and novelty jokes.

Chapter 96

9603

21

00

...

...

...

9603

29

00

- - Other

9603

90

...

...

...

9605

00

00

Travel sets for personal toilet, sewing or shoe or clothes cleaning.

9613

...

...

...

9614

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.

9615

...

...

...

9617

00

10

- Vacuum flasks and other vacuum vessels

ANNEX III

LIST OF FROZEN FOODS
(Promulgated together with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)

The principles of using the list:

1. The list is formulated on the basis of List of goods and HS code in the preferential import tariff according to list of taxable goods promulgated together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.

...

...

...

Goods code

Description of goods

Chapter 02

Meat and edible meat offal

Chapter 03

Fish and crustaceans, molluscs and other aquatic invertebrates

Chapter 05

Products of animal origin, not elsewhere specified or included

...

...

...

00

00

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked

ANNEX IV

LIST OF GOODS WITH EXCISE TAX
(Promulgated together with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)

The list is formulated on the basis of List of goods and HS code in the preferential import tariff according to list of taxable goods promulgated together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.

Goods code

Description of goods

Chapter 22

...

...

...

Beer made from malt

2204

Wine of fresh grapes, including fortified wines, grape must other than that of heading 20.09

...

...

...

Vermouth and other wine of fresh grapes flavored with plants or aromatic substances.

2206

Other fermented beverage (for example, Cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

...

...

...

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.

Chapter 24

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

...

...

...

LIST OF THE USED GOODS
(Promulgated together with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)

The list is formulated on the basis of List of goods and HS code in the preferential import tariff according to list of taxable goods promulgated together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.  The list is used in the following principles:

1. The List only applies to the used goods.

2. For heading 8418: not apply to goods in list of goods banned trading in temporary import for re-export, border-gate transfer promulgated together with Annex I of this Circular.

3. For heading 8703: only apply to motor cars used over 5 years from the production year to import year.

4. Cases of enumerating HS code with 4 numbers only, all HS codes of 8 numbers in group of such 4 numbers shall be applied.

5. Cases of enumerating HS code with 4 numbers and HD code with 6 numbers, all HS codes of 8 numbers in sub-heading of such 6 numbers shall be applied. HS codes with 4 numbers (printed with italic letters in list) only have impact of clarifying content of information of catalogue of goods.

6. Cases of HS with 4 numbers and 6 numbers and detailing to HS code with 8 numbers shall apply to those HS codes with 8 numbers. HS codes with 4 numbers and 6 numbers (printed with italic letters in list) only have impact of clarifying content of information of catalogue of goods.

Goods code

...

...

...

Chapter 40

4012

Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber

Chapter 84

8414

...

...

...

- Fan:

8414

51

...

...

...

8414

59

- - Other

8415

...

...

...

8415

10

- Window or wall types, self-contained or “split-system” (the heat and cold parts are separated)

8415

20

...

...

...

8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15

8418

10

...

...

...

8418

10

10

- - Household type

...

...

...

8418

21

00

- - Compression-type

8418

29

00

...

...

...

8418

30

- Freezers of the chest type, not exceeding 800 liter capacity:

8418

30

10

...

...

...

8418

40

- Freezers of the upright type, not exceeding 900 liter capacity:

8418

40

10

...

...

...

8421

12

00

- - Clothes-dryers

8422

...

...

...

- Dish washing machines:

8422

11

00

...

...

...

8450

Household or laundry-type washing machines, including machines which both wash and dry.

...

...

...

8450

11

- - Fully-automatic machines:

8450

12

00

...

...

...

8450

19

- - Other

8450

20

00

...

...

...

8471

Automatic data processing machine and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.

8471

30

...

...

...

- Other automatic data processing machines

8471

41

...

...

...

8471

41

10

- - - Personal computers excluding portable computers of subheading 8471.30

8471

49

...

...

...

8471

49

10

- - - Personal computers excluding portable computers of subheading 8471.30

8471

50

10

...

...

...

Chapter 85

8508

Vacuum cleaners.

...

...

...

8508

11

00

- - Of a power not exceeding 1,500 W and having a dust bad or other receptacle capacity not exceeding 20 l

8508

19

...

...

...

8517

Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless networks (such as a local or wide area network), other than transmission or reception apparatus of headings 84.43, 85.25, 85.27 or 85.28

...

...

...

8517

11

00

- - Line telephone sets with cordless handsets

8517

12

00

...

...

...

8517

18

00

- - Other

8518

...

...

...

- Loudspeakers, whether or not mounted in their enclosures:

8518

21

...

...

...

8518

22

- - Multiple loudspeakers, mounted in the same enclosure:

8518

50

...

...

...

8525

80

- Television cameras, digital cameras and video camera recorders

8528

...

...

...

- Other monitors:

8528

51

...

...

...

8528

51

20

- - - Other, colour

8528

51

30

...

...

...

- Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.

8528

72

...

...

...

8528

73

00

- - Other, monochrome

Chapter 87

8703

...

...

...

- Other vehicles, with spark-ignition internal combustion reciprocating piston engine:

8703

21

...

...

...

8703

21

10

- - - Go-karts

8703

21

24

...

...

...

8703

21

29

- - - - - Other

8703

21

92

...

...

...

8703

22

- - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:

8703

22

19

...

...

...

8703

22

92

- - - - Motor-homes

8703

22

99

...

...

...

8703

23

- - Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc

8703

23

40

...

...

...

- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:

8703

23

61

...

...

...

8703

23

62

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc

8703

23

63

...

...

...

8703

23

64

- - - - Of a cylinder capacity exceeding 2,500cc

...

...

...

8703

23

91

- - - - Of a cylinder capacity not exceeding 1,800cc

8703

23

92

...

...

...

8703

23

93

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc

8703

23

94

...

...

...

- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:

8703

24

...

...

...

- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:

8703

24

51

...

...

...

8703

24

59

- - - - Other

8703

24

70

...

...

...

- - - Other

8703

24

91

...

...

...

8703

24

99

- - - - Other

...

...

...

8703

31

- - Of a cylinder capacity not exceeding 1,500cc:

...

...

...

8703

31

20

- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:

8703

31

50

...

...

...

- - - Other

8703

31

91

...

...

...

8703

31

99

- - - - Other

...

...

...

- - - - Of a cylinder capacity not exceeding 2,000cc:

8703

32

52

...

...

...

8703

32

53

- - - - - Other

...

...

...

8703

32

54

- - - - - Four-wheel drive

8703

32

59

...

...

...

8703

32

60

- - - Motor-homes

...

...

...

- - - - Of a cylinder capacity not exceeding 2,000cc:

8703

32

92

...

...

...

8703

32

93

- - - - - Other

...

...

...

8703

32

94

- - - - - Four-wheel drive

8703

32

99

...

...

...

- - Of a cylinder capacity exceeding 2,500cc:

...

...

...

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc

8703

33

53

...

...

...

8703

33

54

- - - - - Other

...

...

...

8703

33

55

- - - - - Four-wheel drive

8703

33

59

...

...

...

8703

33

70

- - - Motor-homes

...

...

...

8703

33

91

- - - - Four-wheel drive

8703

33

99

...

...

...

- Other

8703

90

...

...

...

8703

90

12

- - - Go-karts

8703

90

19

...

...

...

- - Other

8703

90

50

...

...

...

8703

90

70

- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:

8703

90

90

...

...

...