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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
53/2002/ND-CP
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Hanoi,
May 13, 2002
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DECREE
AMENDING
AND SUPPLEMENTING CODE NUMBERS, NAMES AND TAX RATES OF A NUMBER OF COMMODITY ITEMS
ON VIETNAM�S 2002 LIST
OF COMMODITIES AND TAX RATES IN IMPLEMENTATION OF THE AGREEMENT ON COMMON
EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES, PROMULGATED
TOGETHER WITH THE GOVERNMENT�S
DECREE No. 21/2002/ND-CP OF FEBRUARY 28, 2002
THE GOVERNMENT
Pursuant to the Law on
Organization of the Government of December 25, 2001;
Pursuant to the Law on Export Tax and Import Tax of December 26, 1991; the Law
Amending and Supplementing a Number of Articles of the Law on Export Tax and
Import Tax of July 5, 1993 and Law No.04/1998/QH10 Amending and Supplementing a
Number of Articles of the Law on Export Tax and Import Tax of May 20, 1998;
Pursuant to Resolution No.292/NQ-UBTVQH9 of November 8, 1995 of the Standing
Committee of the National Assembly on Vietnam’s Program on Import Tax Reduction
in Implementation of the ASEAN’s CEPT;
At the proposal of the Minister of Finance,
DECREES:
Article 1.- To
promulgate together with this Decree the List of amendments and supplements to
the code numbers, names and tax rates of a number of commodity items on
Vietnam’s 2002 List of commodity items and tax rates thereof in implementation
of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN
countries, promulgated together with the Government’s Decree No.21/2002/ND-CP
of February 28, 2002.
Article 2.- This
Decree takes effect as from January 1, 2002. The previous stipulations which
are contrary to this Decree are all hereby annulled. The Ministry of Finance
shall guide in detail the implementation of this Decree.
Article 3.- The
ministers, the heads of the ministerial-level agencies, the heads of the
agencies attached to the Government and the presidents of the People’s
Committees of the provinces and centrally-run cities shall have to implement
this Decree.
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ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Phan Van Khai
THE
LIST OF AMENDMENTS AND SUPPLEMENTS TO CODE NUMBERS, NAMES AND TAX RATES OF A
NUMBER OF COMMODITY ITEMS ON VIETNAM�S
2002 LIST OF COMMODITIES AND TAX RATES THEREOF IN IMPLEMENTATION OF THE
AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN
COUNTRIES
(Promulgated together with the Government’s Decree No.53/2002/ND-CP of May
13, 2002)
HS
Codes
Description
of commodities
Preferential
tax rates (%)
Symbols
CEPT
tax rates (%)
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02
03
04
05
06
0406
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0406.10.00
- Fresh cheese (including whey
cheese), not fermented, and curd for making cheese:
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I
15
10
10
10
5
0901
Coffee, whether or not roasted
or decaffeinated; coffee husks and skins; coffee substitutes containing
coffee in any proportion
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- Coffee, not roasted:
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0901.11
- - Not decaffeinated
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0901.11.10
- - - Arabica WIB or Robusta
OIB
20
I
10
5
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5
5
0901.11.90
- - - Other
20
I
10
5
5
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5
0901.12
- Decaffeinated
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0901.12.10
- - - Arabica WIB or Robusta
OIB
20
I
10
5
5
5
5
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- - - Other
20
I
10
5
5
5
5
...
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0901.21
- - Not decaffeinated
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0901.21.10
- - - Not ground
50
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15
15
10
10
5
0901.21.20
- - - Ground
50
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15
10
10
5
0901.22
- - Decaffeinated
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0901.22.10
- - - Not ground
50
I
15
15
...
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10
5
0901.22.20
- - - Ground
50
I
15
15
10
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5
0901.90.00
- Other:
50
I
15
15
10
10
...
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8407
Spark-ignition reciprocating
or rotary internal combustion piston engines
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- Aircraft engines
0
I
0
0
0
0
0
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8407.21
- - Outboard motors:
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8407.21.10
- - - Of a capacity not
exceeding 20 kW (27 CV)
30
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10
5
5
5
5
8407.21.20
- - - Of a capacity exceeding
20 kW (27 CV)but not exceeding 22.38 kW (30 CV)
30
I
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5
5
5
5
8407.21.90
- - - Of a capacity exceeding
22.38 kW (30 CV)
5
I
5
...
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5
5
5
8407.29
- - Other:
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8407.29.10
- - - Of a capacity not
exceeding 22.38 kW (30 CV)
30
I
10
5
5
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5
8407.29.20
- - - Of a capacity exceeding
22.38 kW (30 CV) but not exceeding 750 kW (1006 CV)
5
I
5
5
5
5
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8407.29.90
- - - Of a capacity exceeding
750 kW (1006 CV)
5
I
5
5
5
5
5
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- Reciprocating piston
engines, of a kind used for the propulsion of vehicles of Chapter 87:
8407.32
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- - - For other headings of
Chapter 87:
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8407.32.91
- - - - Of a cylinder capacity
exceeding 50 cc but not exceeding 110 cc
30
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20
20
15
10
5
8407.32.92
- - - - Of a cylinder capacity
exceeding 110 cc but not exceeding 125 cc
30
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20
15
10
5
8407.32.99
- - - - Of a cylinder capacity
exceeding 125 cc but not exceeding 250 cc
30
I
20
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15
10
5
8407.33
- - Of a cylinder capacity
exceeding 250 cc but not exceeding 1,000 cc
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8407.33.90
- - - Other
30
I
15
15
15
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5
8407.34
- - Of a cylinder capacity
exceeding 1,000 cc:
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8407.34.90
- - - Other
30
I
15
15
15
10
5
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- - Other engines:
8407.90.10
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30
I
15
15
10
10
5
8407.90.20
- - - Of a capacity exceeding
18.65 kW (25 CV) but not exceeding 22.38 kW (30 CV)
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I
15
15
10
10
5
8407.90.90
- - - Of a capacity exceeding
22.38 kW (30 CV)
5
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5
5
5
5
5
8408
Compression-ignition internal
combustion piston engines (diesel, semi-diesel)
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8408.10
- Marine propulsion engines:
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8408.10.10
- - Of a capacity not exceeding
22.38 kW (30 CV)
30
I
20
20
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10
5
8408.10.20
- - Of a capacity exceeding
22.38 kW (30 CV) but not exceeding 40 kW
0
I
0
0
0
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0
8408.10.30
- - Of a capacity exceeding 40
kW but not exceeding 100 kW
0
I
0
0
0
0
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8408.10.40
- - Of a capacity exceeding
100 kW but not exceeding 750 kW
0
I
0
0
0
0
0
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- - Of a capacity exceeding
750 kW
0
I
0
0
0
0
0
8408.20
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- - Of a capacity not
exceeding 20 kW
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8408.20.11
- - - For heading No.8701
40
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20
20
15
10
5
8408.20.19
- - - Other
30
I
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15
15
10
5
- - Of a capacity exceeding 20
kW but not exceeding 22.38 kW
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8408.20.21
- - - For heading No.8701
30
I
20
20
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10
5
8408.20.29
- - - Other
30
I
15
15
15
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5
- - Other
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8408.20.31
- - - For heading No.8701
30
I
20
20
15
10
5
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- - - Other
30
I
15
15
15
10
5
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8408.20.91
- - - For heading No.8701
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I
5
5
5
5
5
8408.20.99
- - - Other
30
...
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15
15
15
10
5
8408.90
- Other engines:
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8408.90.10
- - Of a capacity not
exceeding 18.65 kW
40
T
20
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15
10
5
8408.90.20
- - Of a capacity exceeding
18.65 kW but not exceeding 22.38 kW
30
T
20
20
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10
5
8408.90.30
- - Of a capacity exceeding
22.38 kW but not exceeding 60 kW
30
I
20
20
15
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5
8408.90.40
- - Of a capacity exceeding 60
kW but not exceeding 100 kW
5
I
5
5
5
5
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8408.90.50
- - Of a capacity exceeding
100 kW
5
I
5
5
5
5
5
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ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Phan Van Khai