Nội dung toàn văn Decision No. 15/2005/QD-BTC, adjusting the preferential import tax rates of a number of electronic accessories and spare parts, promulgated by the Ministry of Finance.
|
THE
MINISTER OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
No. 15/2005/QD-BTC |
Hanoi, March 17, 2005 |
DECISION
ADJUSTING THE PREFERENTIAL IMPORT TAX RATES OF A NUMBER OF ELECTRONIC ACCESSORIES AND SPARE PARTS
THE MINISTER OF FINANCE
Pursuant to the Government’s
Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks,
powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining
the functions, tasks, powers and organizational structure of the Ministry of
Finance;
Pursuant to the Tariff according the list of import tax-liable commodity
groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998
of the Xth National Assembly Standing Committee, which was amended
and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of
the XIth National Assembly Standing Committee, amending and
supplementing the Tariff according to the list of import tax-liable commodity
groups;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November
17, 1998 detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998
Amending and Supplementing a Number of Articles of the Law on Import Tax and
Export Tax;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of electronic accessories and spare parts under Headings No. 8504, 8522, 8529, 8532, 8534, 8540 and 8541 defined in the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003 into new preferential import tax rates defined in the list enclosed herewith.
Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette.
|
|
FOR
THE MINISTER OF FINANCE |
LIST
OF
AMENDED IMPORT TAX RATES OF A NUMBER OF ELECTRONIC ACCESSORIES AND SPARE PARTS
DEFINED IN THE PREFERENTIAL IMPORT TARIFF
(Issued together with the Finance Minister’s Decision No. 15/2005/QD-BTC of
March 17, 2005)
|
Code |
Description |
Tax rate (%) |
||
|
8504 |
|
|
Electrical transformers, static converters (for example, rectifiers) and inductors |
|
|
8504 |
10 |
00 |
- Ballasts for discharge lamps or tubes |
15 |
|
|
|
|
‑ Liquid dielectric transformers: |
|
|
8504 |
21 |
|
- - Having a power handling capacity not exceeding 650 kVA: |
|
|
8504 |
21 |
10 |
- - - Step-voltage regulators; instrument transformers with handling capacity not exceeding 5 kVA |
30 |
|
|
|
|
- - - Other: |
|
|
8504 |
21 |
91 |
- - - - Having a power handling capacity exceeding 10 kVA |
30 |
|
8504 |
21 |
99 |
- - - - Other |
30 |
|
8504 |
22 |
|
- - Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA: |
|
|
|
|
|
- - - Step-voltage regulators: |
|
|
8504 |
22 |
11 |
- - - - Of a high side voltage of 66,000 volts or more |
30 |
|
8504 |
22 |
19 |
- - - - Other |
30 |
|
8504 |
22 |
90 |
- - - Other |
30 |
|
8504 |
23 |
|
- - Having a power handling capacity exceeding 10,000 kVA: |
|
|
8504 |
23 |
10 |
- - - Having a power handling capacity not exceeding 15,000 kVA |
5 |
|
8504 |
23 |
20 |
- - - Having a power handling capacity exceeding 15,000 kVA |
5 |
|
|
|
|
‑ Other transformers: |
|
|
8504 |
31 |
|
- - Having a power handling capacity not exceeding 1 kVA: |
|
|
8504 |
31 |
10 |
- - - Instrument potential transformers |
30 |
|
8504 |
31 |
20 |
- - - Instrument current transformers |
30 |
|
8504 |
31 |
30 |
- - - Flyback transformers |
5 |
|
8504 |
31 |
40 |
- - - Intermediate frequency transformers |
30 |
|
8504 |
31 |
50 |
- - - Step up/down transformers, slide regulators, stabilizers |
30 |
|
8504 |
31 |
90 |
- - - Other |
30* |
|
8504 |
32 |
|
- - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA: |
|
|
8504 |
32 |
10 |
- - - Instrument transformers, (potential and current) of a power handling capacity not exceeding 5 kVA |
30* |
|
8504 |
32 |
20 |
- - - Used with toys, scale models or similar recreational models |
30 |
|
8504 |
32 |
30 |
- - - Other, high frequency |
0 |
|
|
|
|
- - - Other: |
|
|
8504 |
32 |
91 |
- - - - Of a power handling capacity not exceeding 10 kVA |
30* |
|
8504 |
32 |
99 |
- - - - Of a power handling capacity exceeding 10 kVA |
30* |
|
8504 |
33 |
|
- Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA: |
|
|
8504 |
33 |
10 |
- - - Of high side voltage of 66,000 volts or more |
30* |
|
8504 |
33 |
90 |
- - - Other |
30* |
|
8504 |
34 |
|
- - Having a power handling capacity exceeding 500 kVA: |
|
|
|
|
|
- - - Having a power handling capacity not exceeding 15,000 kVA: |
|
|
8504 |
34 |
11 |
- - - - Having a power handling capacity exceeding 10,000 kVA |
|
|
|
|
|
or of high side voltage of 66,000 volts or more |
30 |
|
8504 |
34 |
19 |
- - - - Other |
30 |
|
8504 |
34 |
20 |
- - - Having a power handling capacity exceeding 15,000 kVA |
30 |
|
8504 |
40 |
|
- Static converters: |
|
|
|
|
|
- - Static converters for automatic data processing machines and units thereof, and telecommunications apparatus: [ITA1/A-024] |
|
|
8504 |
40 |
11 |
- - - UPS |
5 |
|
8504 |
40 |
19 |
- - - Other |
0 |
|
8504 |
40 |
20 |
- - Battery chargers having a rating exceeding 100 kVA |
0 |
|
8504 |
40 |
30 |
- - Other rectifiers |
0 |
|
8504 |
40 |
40 |
- - Other inverters |
0 |
|
8504 |
40 |
90 |
- - Other |
0 |
|
8504 |
50 |
|
- Other inductors: |
|
|
|
|
|
- - Having a power handling capacity exceeding of 2,500 kVA but not exceeding 10,000 kVA: |
|
|
8504 |
50 |
11 |
- - - Inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus [ITA1/A-025] |
0 |
|
8504 |
50 |
12 |
- - - Other chip type fixed inductors [ITA/2] |
0 |
|
8504 |
50 |
19 |
- - - Other |
0 |
|
|
|
|
- - Having a power handling capacity exceeding 10,000 kVA: |
|
|
8504 |
50 |
21 |
- - - Inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus |
0 |
|
8504 |
50 |
22 |
- - - Other chip type fixed inductors |
0 |
|
8504 |
50 |
29 |
- - - Other |
0 |
|
|
|
|
- - Other: |
|
|
8504 |
50 |
91 |
- - - Chip type fixed inductors [ITA/2] |
0 |
|
8504 |
50 |
99 |
- - - Other |
0 |
|
8504 |
90 |
|
- Parts: |
|
|
8504 |
90 |
10 |
- - Of goods of subheading of 8504.10.00 |
5 |
|
8504 |
90 |
20 |
- - Printed circuit assemblies for the goods of subheading 8504.40.11, 8504.40.19 or 8504.50.11 [ITA1/B-199] |
0 |
|
8504 |
90 |
30 |
- - For electrical transformers of capacity not exceeding 10,000 kVA |
5 |
|
8504 |
90 |
40 |
- - For electrical transformers of capacity exceeding 10,000 kVA |
0 |
|
8504 |
90 |
50 |
- - Other, for inductors of capacity not exceeding 2,500 kVA |
0 |
|
8504 |
90 |
60 |
- - Other, for inductors of capacity exceeding 2,500 kVA |
0 |
|
8504 |
90 |
90 |
- - Other |
0 |
|
8522 |
|
|
Parts and accessories suitable for use solely or principally with the apparatus of headings 85.19 to 85.21 |
|
|
8522 |
10 |
|
- Pick‑up cartridges: |
|
|
8522 |
10 |
10 |
- - For special use in cinematographic, television, broadcasting |
0 |
|
8522 |
10 |
90 |
- - Other |
0 |
|
8522 |
90 |
|
- Other: |
|
|
8522 |
90 |
10 |
- - Printed circuit boards assemblies for television, broadcasting, cinematographic sound recorders and reproducers |
5 |
|
8522 |
90 |
20 |
- - Printed circuit boards assemblies for telephone answering machines (ITA1/B-199] |
10 |
|
8522 |
90 |
30 |
- - Other printed circuit boards assemblies |
5 |
|
8522 |
90 |
40 |
- - Audio or video tapedecks and compact disc mechanisms |
0 |
|
8522 |
90 |
50 |
- - Audio or visual reproduction heads, magnetic type; magnetic erasing heads and rods |
0 |
|
|
|
|
- - Other: |
|
|
8522 |
90 |
91 |
- - - Other parts and accessories of television, broadcasting, cinematographic sound recorders and reproducers |
5 |
|
8522 |
90 |
92 |
- - - Other parts of telephone answering machines |
10 |
|
8522 |
90 |
93 |
- - - Other parts and accessories for goods of subheadings 8519.92, 8519.93, 8519.99 and headings 85.20 (other than for telephone answering machines) or 85.21 |
5 |
|
8522 |
90 |
99 |
- - - Other |
5 |
|
8529 |
|
|
Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28 |
|
|
8529 |
10 |
|
- Aerials and aerial reflectors of all kinds; parts suitable for use therewith: |
|
|
8529 |
10 |
10 |
- - Aerials or antennae of a kind used with apparatus for radio- telephony and radio-telegraphy [ITA1/A-052]; parts of paging alert devices [ITA1/B-197] |
10 |
|
8529 |
10 |
20 |
- - Parabolic aerial reflector dishes for direct broadcast multi-media systems and parts thereof |
10 |
|
8529 |
10 |
30 |
- - Telescopic, rabbit and dipole antennae for television or radio receivers |
20 |
|
8529 |
10 |
40 |
- - Aerial filters and separators [ITA/2] |
10 |
|
|
|
|
- - Parts mounted on PCB and / or cabinet / cabinet parts: |
|
|
8529 |
10 |
51 |
- - - For use with transmission apparatus or reception apparatus for radio-telegraphy, radio-telephony, radio-broadcasting or television |
10 |
|
8529 |
10 |
59 |
- - - Other |
10 |
|
8529 |
10 |
60 |
- - Wave guide (feed horn) |
10 |
|
|
|
|
- - Other: |
|
|
8529 |
10 |
91 |
- - - For radio-telephony or radio-telegraphy |
10 |
|
8529 |
10 |
92 |
- - - For transmission apparatus for radio-broadcasting or television |
10 |
|
8529 |
10 |
99 |
- - - Other |
10 |
|
8529 |
90 |
|
- Other: |
|
|
|
|
|
- - Parts including printed circuit assemblies of the following: transmission apparatus other than radio-broadcasting or television transmission; digital still image video cameras; portable receivers for calling, alerting or paging [ITA1/A-053] and paging alert devices, including pagers [ITA1/B-197]: |
|
|
8529 |
90 |
11 |
- - - For cellular phones |
5 |
|
8529 |
90 |
12 |
- - - Other |
0 |
|
8529 |
90 |
20 |
- - For decoders, other than those of 8529.90.11 and 8529.90.12 |
0 |
|
|
|
|
- - Printed circuit boards, assembled, other than those of 8529.90.11 and 8529.90.12: |
|
|
8529 |
90 |
31 |
- - - For goods of subheading 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (for radio-telephony or radio- telegraphy only) |
10 |
|
8529 |
90 |
32 |
- - - For the goods of 8525.10 or 8525.20 (not for radio-telephony or radio-telegraphy) |
0 |
|
8529 |
90 |
33 |
- - - For the goods of 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, |
|
|
|
|
|
8527.39 or 8527.90 (not for radio-telephony or radio-telegraphy) |
5 |
|
8529 |
90 |
34 |
- - - For goods of subheading 85.26 |
0 |
|
8529 |
90 |
35 |
- - - For goods of subheading 85.28 |
5 |
|
8529 |
90 |
36 |
- - - For goods of subheading 8525.30 |
0 |
|
8529 |
90 |
37 |
- - - For goods of subheading 8527.12 or 8527.32 |
5 |
|
8529 |
90 |
39 |
- - - Other |
5 |
|
|
|
|
- - Other: |
|
|
8529 |
90 |
91 |
- - - For television |
5 |
|
8529 |
90 |
92 |
- - - For radio-telephony or radio-telegraphy only |
10 |
|
8529 |
90 |
93 |
- - - Other, of goods of heading 85.28 |
5 |
|
8529 |
90 |
99 |
- - - Other |
5 |
|
8532 |
|
|
Electrical capacitors, fixed, variable or adjustable (pre‑set) |
|
|
8532 |
10 |
00 |
- Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) |
5 |
|
|
|
|
‑ Other fixed capacitors [ITA1/A-056]: |
|
|
8532 |
21 |
00 |
- - Tantalum [ITA1/A-057] |
10 |
|
8532 |
22 |
00 |
- - Aluminum electrolytic [ITA/A-058] |
10 |
|
8532 |
23 |
00 |
- - Ceramic dielectric, single layer [ITA1/A-059] |
0 |
|
8532 |
24 |
00 |
- - Ceramic dielectric, multilayer [ITA1/A-060] |
0 |
|
8532 |
25 |
00 |
- - Dielectric of paper or plastics [ITA1/A-061] |
5 |
|
8532 |
29 |
00 |
- - Other [ITA1/A-062] |
5 |
|
8532 |
30 |
00 |
- Variable or adjustable (pre‑set) capacitors [ITA1/A-063] |
5 |
|
8532 |
90 |
|
- Parts: [ITA1/A-064] |
|
|
8532 |
90 |
10 |
- - Used with capacity of 500 kVA or more |
5 |
|
8532 |
90 |
90 |
- - Other |
5 |
|
8534 |
|
|
Printed circuits [ITA1/A-072] |
|
|
8534 |
00 |
10 |
- Single-sided |
0 |
|
8534 |
00 |
20 |
- Double-sided |
0 |
|
8534 |
00 |
30 |
- Multi-layer |
0 |
|
8534 |
00 |
90 |
- Other |
0 |
|
8540 |
|
|
Thermionic, cold cathode or photo‑cathode valves and tubes (for example, vacuum or vapor or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode‑ray tubes, television camera tubes) |
|
|
|
|
|
‑ Cathode‑ray television picture tubes, including video monitor cathode‑ray tubes: |
|
|
8540 |
11 |
|
- - Color: |
|
|
8540 |
11 |
10 |
- - - Flat monitor |
15 |
|
8540 |
11 |
90 |
- - - Other |
20 |
|
8540 |
12 |
00 |
- - Black and white or other monochrome |
|
|
8540 |
20 |
|
- Television camera tubes; image converters and intensifiers; other photo-cathode tubes: |
|
|
8540 |
20 |
10 |
- - For use with articles of heading 85.25 |
10 |
|
8540 |
20 |
90 |
- - Other |
10 |
|
8540 |
40 |
|
- Data/graphic display tubes, color, with a phosphor dot screen pitch smaller than 0.4 mm: [ITA1/B-195] |
|
|
8540 |
40 |
10 |
- - For use with articles of heading 85.25 |
0 |
|
8540 |
40 |
90 |
- - Other |
0 |
|
8540 |
50 |
|
- Data/graphic display tubes, black and white or other monochrome: |
|
|
8540 |
50 |
10 |
- - For use with articles of heading 85.25 |
0 |
|
8540 |
50 |
90 |
- - Other |
0 |
|
8540 |
60 |
00 |
- Other cathode-ray tubes |
0 |
|
|
|
|
‑ Microwave tubes (for example, magnetrons, klystrons, traveling wave tubes, carcinotrons), excluding grid‑controlled tubes |
|
|
8540 |
71 |
|
- - Magnetrons: |
|
|
8540 |
71 |
10 |
- - - For use with articles of heading 85.25 |
0 |
|
8540 |
71 |
90 |
- - - Other |
0 |
|
8540 |
72 |
|
- - Klystrons: |
|
|
8540 |
72 |
10 |
- - - For use with articles of heading 85.25 |
0 |
|
8540 |
72 |
90 |
- - - Other |
0 |
|
8540 |
79 |
|
- - Other: |
|
|
8540 |
79 |
10 |
- - - For use with articles of heading 85.25 |
0 |
|
8540 |
79 |
90 |
- - - Other |
0 |
|
|
|
|
‑ Other valves and tubes: |
|
|
8540 |
81 |
|
- - Receivers or amplifier valves and tubes: |
|
|
8540 |
81 |
10 |
- - - For use with articles of heading 85.25 |
0 |
|
8540 |
81 |
90 |
- - - Other |
0 |
|
|
|
|
- - Other |
|
|
8540 |
89 |
10 |
- - - For use with articles of heading 85.25 |
0 |
|
8540 |
89 |
90 |
- - - Other |
0 |
|
|
|
|
‑ Parts: |
|
|
8540 |
91 |
|
- - Of cathode‑ray tubes: |
|
|
8540 |
91 |
10 |
- - - For use with articles of heading 85.25 |
0 |
|
8540 |
91 |
20 |
- - - Beam directing coils and voltage transforming coils |
15* |
|
8540 |
91 |
90 |
- - - Other |
0 |
|
8540 |
99 |
|
- - Other: |
|
|
8540 |
99 |
10 |
- - - Of microwave tubes |
0 |
|
8540 |
99 |
20 |
- - - For use with articles of heading 85.25 |
0 |
|
8540 |
99 |
90 |
- - - Other |
0 |
|
8541 |
|
|
Diodes, transistors and similar semi‑conductor devices; photosensitive semi‑conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo‑electric crystals |
|
|
8541 |
10 |
00 |
- Diodes, other than photosensitive or light emitting diodes [ITA1/A-078] |
0 |
|
|
|
|
‑ Transistors, other than photosensitive transistors: |
|
|
8541 |
21 |
00 |
- - With a dissipation rate of less than 1 W [ITA1/A-079] |
0 |
|
8541 |
29 |
00 |
- - Other [ITA1/A-080] |
0 |
|
8541 |
30 |
00 |
- Thyristors, diacs and triacs, other than photosensitive devices [ITA1/A-081] |
0 |
|
8541 |
40 |
|
- Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes: [ITA1/A-082] |
|
|
8541 |
40 |
10 |
- - Light emitting diodes |
0 |
|
8541 |
40 |
20 |
- - Photocells, including photodiodes and phototransistors |
0 |
|
|
|
|
- - Other: |
|
|
8541 |
40 |
91 |
- - - For use with articles of heading 85.25 |
0 |
|
8541 |
40 |
99 |
- - - Other |
0 |
|
8541 |
50 |
00 |
- Other semiconductor devices [ITA1/A-083] |
0 |
|
8541 |
60 |
00 |
- Mounted piezo‑electric crystals [ITA1/A-084] |
0 |
|
8541 |
90 |
00 |
- Parts [ITA1/A-085] |
0 |
Notes: In the tax rate column of the above-said list, a number of commodity items are marked with (*) next to their preferential import tax rates. The mark (*) denotes that a commodity item of this code enjoys the preferential import tax rate defined in Table II issued together with the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003. -
