DECISION No. 100/2002/QD-BTC OF AUGUST 21, 2002 AMENDING AND SUPPLEMENTING NAMES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS AND
ITEMS IN THE PREFERENTIAL IMPORT TARIFF
National Assembly Standing Committee;
Pursuant to Article 1 of the Government’s Decree No.94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending
and Supplementing a Number of Articles of Law No.04/1998/QH10 of May 20, 1998 on Export Tax and Import Tax;
After consulting the concerned ministries and branches and at the proposal of the General Director of Tax,
DECIDES:
Article 1.- To amend and supplement names, codes and tax rates of a number of commodity groups and items specified in the Preferential Import
Tariff promulgated together with the Finance Minister’s Decision No.1803/1998/QD/BTC of December 11, 1998 and the Lists of amendments
and supplements to names and tax rates of a number of commodity groups and items in the Preferential Import Tariff promulgated together
with Decision No.41/2000/QD/BTC of March 17, 2000, Decision No.91/2000/QD/BTC of June 2, 2000, Decision No.193/2000/QD/BTC of December
5, 2000, Decision No.34/2001/QD-BTC of April 18, 2001 and Decision No.137/2001/QD-BTC of December 18, 2001, into new ones on the
List of amendments and supplements to names and tax rates of a number of commodity groups in the Preferential Import Tariff promulgated
together with this Decision.
Article 2.- This Decision takes effect and applies to all import goods declarations already submitted to the customs offices as from September
1, 2002. The previous stipulations which are contrary to this Decision are all hereby annulled.
For the Finance Minister
Vice Minister
TRUONG CHI TRUNG
LIST OF AMENDMENTS AND SUPPLEMENTS TO NAMES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF
(Promulgated together with the Finance Minister’s Decision No. 100/2002/QD-BTC of August 21, 2002)
|
Codes |
Description of commodity groups, items |
Tax rates (%) |
|
Headings |
Sub-headings |
|
|
|
2523 |
|
|
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not colored or in the
form of clinkers |
|
|
2523 |
10 |
|
- Clinkers: |
|
|
2523 |
10 |
10 |
- - White clinkers |
30 |
|
2523 |
10 |
90 |
- - Other |
40 |
| |
|
|
- Portland cement: |
|
|
2523 |
21 |
00 |
- - White cement, whether or not artificially colored |
40 |
|
2523 |
29 |
|
- - Other: |
|
|
2523 |
29 |
10 |
- - - Black cement |
40 |
|
2523 |
29 |
90 |
- - - Other |
40 |
|
2523 |
30 |
00 |
- Aluminous cement |
40 |
|
2523 |
90 |
00 |
- Other hydraulic cement |
40 |
|
3302 |
|
|
Mixture of odoriferous substances and mixtures (including alcoholicsolutions) with a basic composition of one or more of these substances,
of a kind used as raw materials in industry; otherpreparations based on odoriferous substances, of a kind used for the manufacture
of beverages |
|
|
3302 |
10 |
|
- Of a kind used in the food or drink industries: |
|
|
3302 |
10 |
10 |
- - Odoriferous alcohol used in liquor industry, in liquid form |
10 |
|
3302 |
10 |
20 |
- - Odoriferous alcohol used in liquor industry, in other forms |
10 |
|
3302 |
10 |
90 |
- - Other |
10 |
|
3302 |
90 |
00 |
- Other |
5 |
|
4804 |
|
|
Uncoated Kraft paper and paperboard, in rolls or sheets, other than those of Heading No.4802 or 4803 |
|
| |
|
|
- Kraftliner: |
|
|
4804 |
11 |
00 |
- - Unbleached |
30 |
|
4804 |
19 |
00 |
- - Other |
30 |
| |
|
|
- Sack Kraft paper: |
|
|
4804 |
21 |
|
- - Unbleached: |
|
|
4804 |
21 |
10 |
- - - Not printed, for making cement bags |
3 |
|
4804 |
21 |
90 |
- - - Other |
15 |
|
4804 |
29 |
|
- - Other: |
|
|
4804 |
29 |
10 |
- - - Not printed |
10 |
|
4804 |
29 |
20 |
- - - Printed composite paper |
10 |
|
4804 |
29 |
90 |
- - - Other |
15 |
| |
|
|
- Other Kraft paper and paperboard weighing 150 g/m2 or less: |
|
|
4804 |
31 |
|
- - Unbleached: |
|
|
4804 |
31 |
10 |
- - - Insulating Kraft paper and paperboard |
5 |
|
4804 |
31 |
90 |
- - - Other |
10 |
|
4804 |
39 |
00 |
- - Other |
10 |
| |
|
|
- Other Kraft paper and paperboard weighing over 150 g/m2 but under 225 g/m2: |
|
|
4804 |
41 |
|
- - Unbleached: |
|
|
4804 |
41 |
10 |
- - - Insulating Kraft paper and paperboard |
5 |
|
4804 |
41 |
90 |
- - - Other |
30 |
|
4804 |
42 |
00 |
- - Bleached en masse and of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process |
30 |
|
4804 |
49 |
00 |
- - Other |
30 |
| |
|
|
- Other Kraft paper and paperboard weighing more than 225 g/m2: |
|
|
4804 |
51 |
|
- - Unbleached: |
|
|
4804 |
51 |
10 |
- - - Insulating Kraft paper and paperboard |
5 |
|
4804 |
51 |
90 |
- - - Other |
30 |
|
4804 |
52 |
00 |
- - Bleached en masse and of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process |
30 |
|
4804 |
59 |
00 |
- - Other |
30 |
| |
|
|
Particularly for: |
|
| |
|
|
+ Flat paperboard and cardboard for packing, with a tearing strength of 3 kgf/cm2 or less and a compressive strength of14 kgf or less |
30 |
|
5607 |
|
|
Twine, cord, rope and cable, plaited or braided or not, impregnated, coated or sheathed with rubber or plastic or not |
|
|
5607 |
10 |
00 |
- Of jute or other textile bast fibers of Heading No.5303 |
30 |
| |
|
|
- Of sisal or other textile fibers of the genus Agave: |
|
|
5607 |
21 |
00 |
- - Binder or baler twine |
30 |
|
5607 |
29 |
00 |
- - Other |
30 |
|
5607 |
30 |
00 |
- Of abaca (Manila hemp or Musa textilis Nee) or other hard (leaf) fibers |
30 |
| |
|
|
- Polyethylene or polypropylene: |
|
|
5607 |
41 |
00 |
- - Binder or baler twine |
20 |
|
5607 |
49 |
00 |
- - Other |
20 |
|
5607 |
50 |
00 |
- Of other synthetic fibers |
20 |
|
5607 |
90 |
00 |
- Of other fibers |
20 |
|
7007 |
|
|
Safety glass, consisting of toughened (tempered) or laminated glass |
|
| |
|
|
- Toughened (tempered) safety glass: |
|
|
7007 |
11 |
|
- - Of size or shape suitable for incorporating in vehicles, aircraft, spacecraft or vessels: |
|
|
7007 |
11 |
10 |
- - - For vehicles |
20 |
|
7007 |
11 |
90 |
- - - Other |
3 |
|
7007 |
19 |
00 |
- - Other |
10 |
| |
|
|
- Multi-layer safety glass: |
|
|
7007 |
21 |
|
- - Of size or shape suitable for incorporating in vehicles, aircraft, spacecraft or vessels: |
|
|
7007 |
21 |
10 |
- - - For vehicles |
20 |
|
7007 |
21 |
90 |
- - - Other |
3 |
|
7007 |
29 |
00 |
- - Other |
5 |
|
7010 |
|
|
Carboys, bottles, flasks, jars, pots, vials, injection ampoules and other glass containers of glass used for the conveyance or packing
of goods; glass containers for preservation; stoppers, lids or other closures of glass |
|
|
7010 |
10 |
00 |
- Injection ampoules |
10 |
|
7010 |
20 |
00 |
- Stoppers, lids and other |
20 |
|
7010 |
90 |
|
- Other: |
|
|
7010 |
90 |
10 |
- - Bottles and pots in net packing and other bottles for containing injections, with a capacity of over 1 litter |
20 |
|
7010 |
90 |
20 |
- - Bottles and jars for containing vaccines, antibiotics and other injections, with a capacity not exceeding 1 litter |
5 |
|
7010 |
90 |
30 |
- - Other bottles for containing infusions |
5 |
|
7010 |
90 |
90 |
- - Other |
20 |
|
7019 |
|
|
Glass fibers (including glass wool) and products thereof (for example, thread, woven fabrics) |
|
| |
|
|
- Slivers, rovings, yarn and chopped strands: |
|
|
7019 |
11 |
00 |
- - Chopped strands, or a length not exceeding 50 mm |
1 |
|
7019 |
12 |
00 |
- - Rovings |
1 |
|
7019 |
19 |
00 |
- - Other |
1 |
| |
|
|
- Membranes (voiles): |
|
|
7019 |
31 |
00 |
- - Mats |
1 |
|
7019 |
32 |
00 |
- - Membranes (voiles) |
1 |
|
7019 |
39 |
|
- - Other: |
|
|
7019 |
39 |
10 |
- - - Ceiling sheets |
10 |
|
7019 |
39 |
90 |
- - - Other |
10 |
|
7019 |
40 |
00 |
- Woven fabrics of rovings |
1 |
| |
|
|
- Other woven fabrics: |
|
|
7019 |
51 |
00 |
- - Of a width not exceeding 30 cm |
1 |
|
7019 |
52 |
00 |
- - Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m2, of filaments measuring per single yarn not more than 136
tex |
1 |
|
7019 |
59 |
00 |
- - Other |
1 |
|
7019 |
90 |
00 |
- Other |
1 |
|
7605 |
|
|
Aluminum wire |
|
| |
|
|
- Of non-alloy aluminum: |
|
|
7605 |
11 |
00 |
- - Of a maximum cross-section exceeding 7 mm |
5 |
|
7605 |
19 |
00 |
- - Other |
5 |
| |
|
|
- Of aluminum alloys: |
|
|
7605 |
21 |
00 |
- - Of a maximum cross-section exceeding 7 mm |
3 |
|
7605 |
29 |
00 |
- - Other |
3 |
|
7611 |
00 |
00 |
Reservoirs, tanks, vats and similar containers for all kinds of materials (except for compressed gas, liquefied gas) of a capacity
exceeding 300 liters, of aluminum, whether or not lined or heat- isolated but not yet fitted with mechanical or thermal equipment |
5 |
|
7614 |
|
|
Stranded wire, cables, plaited bands and the like of aluminum, not electrically insulated |
|
|
7614 |
10 |
|
- With steel core: |
|
| |
|
|
- - Cable: |
|
|
7614 |
10 |
11 |
- - - Of a cross-section of up to 500 mm2 |
20 |
|
7614 |
10 |
12 |
- - - Of a cross-section of over 500 mm2 to 630 mm2 |
15 |
|
7614 |
10 |
19 |
- - - Other |
5 |
|
7614 |
10 |
90 |
- - Other |
0 |
|
7614 |
90 |
|
- Other: |
|
| |
|
|
- - Cable: |
|
|
7614 |
90 |
11 |
- - - Of a cross-section of up to 500 mm2 |
20 |
|
7614 |
90 |
12 |
- - - Of a cross-section of over 500 mm2 to 630 mm2 |
15 |
|
7614 |
90 |
19 |
- - - Other |
5 |
|
7614 |
90 |
90 |
- - Other |
0 |
|
8428 |
|
|
Other lifting, lowering, loading and unloading machines (for example: lifts, escalators, conveyors, teleferics) |
|
|
8428 |
10 |
|
- Lifts and skip hoists: |
|
|
8428 |
10 |
10 |
- - Lifts |
10 |
|
8428 |
10 |
90 |
- - Skip hoists |
0 |
|
8428 |
20 |
00 |
- Pneumatic elevators and conveyors |
5 |
| |
|
|
- Other elevators and continuous conveyors, for carrying goods and materials: |
|
|
8428 |
31 |
00 |
- - Specially designed for underground use |
5 |
|
8428 |
32 |
00 |
- - Other, of bucket type |
5 |
|
8428 |
33 |
00 |
- - Other, of belt-conveying type |
5 |
|
8428 |
39 |
00 |
- - Other |
5 |
|
8428 |
40 |
00 |
- Escalators and moving walkways |
5 |
|
8428 |
50 |
00 |
- Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment |
0 |
|
8428 |
60 |
00 |
- Teleferics, chair-lifts, ski-draglines, traction mechanisms for funiculars |
0 |
|
8428 |
90 |
00 |
- Other |
0 |
|
8473 |
|
|
Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally for machines of Headings
No.8469 to 8472 |
|
|
8473 |
10 |
00 |
- Parts and accessories of machines of Heading No.8469 |
0 |
| |
|
|
- Parts and accessories for use with machines of Heading No.8470: |
|
|
8473 |
21 |
00 |
- - Of electronic calculators of Sub-Heading No.847010, 847021 or 847029 |
0 |
|
8473 |
29 |
00 |
- - Other |
0 |
|
8473 |
30 |
00 |
- Parts and accessories for use with machines of Heading No.8471 |
5 |
|
8473 |
40 |
00 |
- Parts and accessories for use with machines of Heading No.8472 |
0 |
|
8473 |
50 |
|
- Parts and accessories or use with machines of Headings No.8469 to 8472: |
|
|
8473 |
50 |
10 |
- - Of Heading No.8471 |
5 |
|
8473 |
50 |
90 |
- - Other |
0 |
|
8535 |
|
|
Electric apparatus for switching or protecting electric circuits or for making connecting to or in electric circuits (for example:
switches, fuses, lightning arresters, surge suppressers, voltage limiters, plugs, junction boxes) for a voltage exceeding 1,000 V |
|
|
8535 |
10 |
00 |
- Fuses |
0 |
| |
|
|
- Automatic circuit breakers: |
|
|
8535 |
21 |
|
- - For a voltage of under 72.5 kV: |
|
|
8535 |
21 |
10 |
- - - In whole sets |
5 |
|
8535 |
21 |
90 |
- - - Other |
5 |
|
8535 |
29 |
|
- - Other: |
|
|
8535 |
29 |
10 |
- - - In whole sets |
5 |
|
8535 |
29 |
90 |
- - - Other |
5 |
|
8535 |
30 |
|
- Insulating switches and other make-and-break switches: |
|
|
8535 |
30 |
10 |
- - Of a type used for a voltage of from 1,000 to 40,000 V |
5 |
|
8535 |
30 |
90 |
- - Other |
0 |
| |
|
|
Particularly for knocked down components of those of Sub-Headings No.8535.30.10 and 8535.30.90 |
0 |
|
8535 |
40 |
00 |
- Lightning arresters, voltage limiters and surge suppressers |
0 |
|
8535 |
90 |
00 |
- Other |
0 |
|
8536 |
|
|
Electric apparatus for switching or protecting electric circuits, or for making connections to or in electric circuits (for example:
switches, relays, fuses, surge suppressers, plugs, lamp-holders, terminals, junction boxes) for a voltage not exceeding 1,000 V |
|
|
8536 |
10 |
00 |
- Fuses |
30 |
|
8536 |
20 |
00 |
- Automatic circuit breakers |
30 |
| |
|
|
Particularly for knocked down components of those of Heading No. 8536.20.00 |
5 |
|
8536 |
30 |
00 |
- Other electric circuit protectors |
30 |
| |
|
|
- Relays: |
|
|
8536 |
41 |
00 |
- - For a voltage not exceeding 60 V |
30 |
|
8536 |
49 |
00 |
- - Other |
30 |
|
8536 |
50 |
|
- Other switches: |
|
|
8536 |
50 |
10 |
- - Automatic switches when leakage current or overvoltage occurs |
10 |
|
8536 |
50 |
90 |
- - Other |
30 |
| |
|
|
- Lamp holders, plugs and sockets: |
|
|
8536 |
61 |
|
- - Lamp holders: |
|
|
8536 |
61 |
10 |
- - - Of a type used for compact lamp and halogen lamp |
5 |
|
8536 |
61 |
90 |
- - - Other |
30 |
|
8536 |
69 |
|
- - Other: |
|
|
8536 |
69 |
10 |
- - - Telephone plugs |
30 |
|
8536 |
69 |
90 |
- - - Other |
30 |
|
8536 |
90 |
00 |
- Other electric equipment |
30 |
