Quyết định 17/2008/QD-BTC

Decision No. 17/2008/QD-BTC of April 17, 2008, amending preferential import/export duty rates applicable to a number of lines of goods in the preferential import/export tariff list.

Nội dung toàn văn Decision No. 17/2008/QD-BTC of April 17, 2008, amending preferential import/export duty rates applicable to a number of lines of goods in the preferential import/export tariff list.

THE MINISTRY OF FINANCE	SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness
No. 17/2008/QD-BTC	Hanoi, April 17, 2008

DECISION

AMENDING EXPORT TAX RATES AND PREFERENTIAL IMPORT TAX RATES FOR A NUMBER OF HEADINGS AND SUB-HEADINGS IN THE EXPORT TARIFF AND THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committee’s Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket of each commodity group, and the Preferential Import Tariff according to the List of taxable commodity groups and the preferential tax rate bracket for each commodity group;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Export Tax and Export Tax Law;
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 Finance Ministry;
Pursuant to the Government’s Resolution No. 10/2008/ND-CP of April 17, 2008, on measures to curb inflation, stabilize macro-economy and assure social welfare and sustainable growth;
At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To amend export tax rates and preferential import tax rates of a number of headings and sub-headings in the Minister of Finance’s Decision No. 106/2007/QD-BTC of December 20, 2007, which was amended by Decision No. 13/2008/QD-BTC of March 11, 2008, into new ones specified in List 1 and List 2 attached to this Decision.

Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO” and applies to customs declarations of imports or exports registered with customs offices from April 22, 2008.

FOR THE FINANCE MINISTER
VICE MINISTER

Do Hoang Anh Tuan

LIST 1

AMENDMENTS AND SUPPLEMENTS TO THE EXPORT TARIFF
(Attached to the Finance Minister’s Decision No. 17/2008/QD-BTC of April 17, 2008)

No.	Description of commodity groups	Headings, sub-headings				Tax rates (%)
1	Natural sands of all kinds, whether or not colored, other than metal-bearing sands of Chapter 26	25.05	12
2	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	25.14	12
3	Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	25.15	12
4	Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	25.16	12
5	Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading No. 25.15 or 25.16, whether or not heat-treated	25.17	12
6	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement	25.21	12
7	Iron ores and concentrates, including roasted iron pyrites
	- Iron ores and concentrates, other than roasted iron pyrites:
	- - Non-agglomerated	2601	11	00	00	20
	- - Agglomerated	2601	12	00	00	20
	- Roasted iron pyrites	2601	20	00	00	20
8	Copper ores and concentrates	2603	00	00	00	20
9	Nickel ores and concentrates
	- Crude	2604	00	00	00	20
	- Pure	2604	00	00	00	20
10	Cobalt ores and concentrates
	- Crude	2605	00	00	00	15
	- Pure	2605	00	00	00	10
11	Aluminum ores and concentrates
	- Crude	2606	00	00	00	20
	- Pure (alumin)	2606	00	00	00	20
12	Zinc ores and concentrates
	- Crude	2609	00	00	00	15
	- Pure	2609	00	00	00	10
13	Uranium or thorium ores and concentrates
	- Uranium ores and concentrates:
	- - Crude	2612	10	00	00	15
	- - Pure	2612	10	00	00	10
	- Thorium ores and concentrates:
	- - Crude	2612	20	00	00	15
	- - Pure	2612	20	00	00	10
14	Molybdenum ores and concentrates
	- Roasted	2613	10	00	00	10
	- Other	2613	90	00	00	15
15	Niobium, tantalum, vanadium or zirconium ores and concentrates
	- Zirconium ores and concentrates:
	- - Crude	2615	10	00	00	15
	- - Pure	2615	10	00	00	10
	- - Other:
	- - Niobium ores and concentrates:
	- - - Crude	2615	90	10	00	15
	- - - Pure	2615	90	10	00	10
	- - Other:
	- - - Crude	2615	90	90	00	15
	- - - Pure	2615	90	90	00	10
16	Precious metal ores and concentrates
	- Silver ores and concentrates:
	- - Crude	2616	10	00	00	15
	- - Pure	2616	10	00	00	10
	- Other:
	- - Crude	2616	90	00	00	15
	- - Pure	2616	90	00	00	10
17	Other ores and concentrates
	- Antimony ores and concentrates:
	- - Crude	2617	10	00	00	15
	- - Pure	2617	10	00	00	10
	- Other:
	- - Crude	2617	90	00	00	15
	- - Pure	2617	90	00	00	10
18	Coal, briquettes, ovoids and similar solid fuels manufactured from coal	27.01				15
19	Lignite, whether or not agglomerated, excluding jet	27.02				15
20	Peat (including peat litters), whether or not agglomerated	27.03				15
21	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon	27.04				15
22	Petroleum oils and oils obtained from bituminous minerals, crude	27.09
	- Crude (petroleum) oils	2709	00	10	00	8
	- Condensate	2709	00	20	00	8

LIST 2

AMENDED IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF
(Attached to the Finance Minister’s Decision No. 17/2008/QD-BTC of April 17, 2008)

Code				Description of commodity groups	Tax rates (%)
Code				Description of commodity groups	Tax rates (%)

05.11				Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption
0511	10	00	00	- Bovine semen	0
				- Other:
0511	91			- - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3:
0511	91	10	00	- - - Dead animals of Chapter 3	5
0511	91	20	00	- - - Roes	5
0511	91	30	00	- - - Artemia eggs (brine shrimp eggs)	5
0511	91	40	00	- - - Fish bladders	5
0511	91	90	00	- - - Other	5
0511	99			- - Other:
				- - - Domestic animal semen:
0511	99	11	00	- - - - Of swine, sheep or goats	0
0511	99	19	00	- - - - Other	0
0511	99	20	00	- - - Silk worm eggs	0
0511	99	90	00	- - - Other	0
24.02				Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes
2402	10	00	00	- Cigars, cheroots and cigarillos, containing tobacco	140
2402	20			- Cigarettes containing tobacco:
2402	20	10	00	- - Beedies	145
2402	20	90	00	- - Other	145
2402	90			- Other:
2402	90	10	00	- - Cigars, cheroots and cigarillos of tobacco substitutes	145
2402	90	20	00	- - Cigarettes of tobacco substitutes	145
40.11				New pneumatic tyres, of rubber
4011	10	00	00	- Of a kind used on motor cars (including station wagons and racing cars)	37
4011	20			- Of a kind used on buses or lorries:
4011	20	10	00	- - Of a width not exceeding 450 mm	30
4011	20	90	00	- - Other	10
4011	30	00	00	- Of a kind used on aircraft	0
4011	40	00	00	- Of a kind used on motorcycles	39
4011	50	00	00	- Of a kind used on bicycles	39
				- Other, having a “herring-bone” or similar tread:
4011	61	00		- - Of a kind used on agricultural or forestry vehicles and machines:
4011	61	00	10	- - - Of a kind used on earth moving machinery	10
4011	61	00	90	- - - Other	20
4011	62	00		- - Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm:
4011	62	00	10	- - - Of a kind used on earth moving machinery	10
4011	62	00	90	- - - Other	20
4011	63	00		- - Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm:
4011	63	00	10	- - - Of a kind used on earth moving machinery	10
4011	63	00	90	- - - Other	20
4011	69	00		- - Other:
4011	69	00	10	- - - Of a kind used on earth moving machinery	10
4011	69	00	90	- - - Other	20
				- Other:
4011	92	00		- - Of a kind used on agricultural or forestry vehicles and machines:
4011	92	00	10	- - - Of a kind used on earth moving machinery	10
4011	92	00	90	- - - Other	20
4011	93	00		- - Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm:
4011	93	00	10	- - - Of a kind used on earth moving machinery	10
4011	93	00	90	- - - Other	20
4011	94			- - Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm:
4011	94	10	00	- - - Of a kind used on earth moving machinery	10
4011	94	90	00	- - - Other	20
4011	99			- - Other:
4011	99	10	00	- - - Of a kind used on vehicles of Chapter 87	20
4011	99	20	00	- - - Of a kind used on earth moving machinery	10
4011	99	30	00	- - - Other, of a width exceeding 450 mm	10
4011	99	90	00	- - - Other	10
40.13				Inner tubes, of rubber
4013	10			- Of a kind used on motor cars (including station wagons and racing cars), buses or lorries:
				- - Of a kind used on motor cars:
4013	10	11	00	- - - Suitable for fitting to tyres of a width not exceeding 450 mm	37
4013	10	19	00	- - - Suitable for fitting to tyres of a width exceeding 450 mm	10
				- - Of a kind used on buses or lorries:
4013	10	21	00	- - - Suitable for fitting to tyres of a width not exceeding 450 mm	30
4013	10	29	00	- - - Suitable for fitting to tyres of a width exceeding 450 mm	10
4013	20	00	00	- Of a kind used on bicycles	40
4013	90			- Other:
				- - Of a kind used on earth moving machinery:
4013	90	11	00	- - - Suitable for fitting to tyres of a width not exceeding 450 mm	28
4013	90	19	00	- - - Suitable for fitting to tyres of a width exceeding 450 mm	5
4013	90	20	00	- - Of a kind used on motorcycles or motor scooters	47
				- - Of a kind used on other vehicles of Chapter 87:
4013	90	31	00	- - - Suitable for fitting to tyres of a width not exceeding 450 mm	30
4013	90	39	00	- - - Suitable for fitting to tyres of a width exceeding 450 mm	5
4013	90	40	00	- - Of a kind used on aircraft	0
				- - Other:
4013	90	91	00	- - - Suitable for fitting to tyres of a width not exceeding 450 mm	30
4013	90	99	00	- - - Suitable for fitting to tyres of a width exceeding 450 mm	5
73.15				Chain and parts thereof, of iron or steel
				- Articulated link chain and parts thereof:
7315	11			- - Roller chain:
				- - - Of mild steel:
7315	11	11	00	- - - - Chain for bicycles	35
7315	11	12	00	- - - - Chain for motorcycles	47
7315	11	19	00	- - - - Other	1
				- - - Other:
7315	11	21	00	- - - - Chain for bicycles	35
7315	11	22	00	- - - - Chain for motorcycles	47
7315	11	23	00	- - - - Other transmission type of a pitch length not less than 6 mm but not more than 32 mm	1
7315	11	29	00	- - - - Other	1
7315	12	00	00	- - Other chains	1
7315	19			- - Parts:
				- - - Of mild steel:
7315	19	11	00	- - - - Of chain for bicycles	35
7315	19	12	00	- - - - Of chain for motorcycles	47
7315	19	19	00	- - - - Other	1
				- - - Other:
7315	19	91	00	- - - - Of chain for bicycles	35
7315	19	92	00	- - - - Of chain for motorcycles	47
7315	19	99	00	- - - - Other	1
7315	20			- Skid chain:
7315	20	10	00	- - Of mild steel	1
7315	20	90	00	- - Other	1
				- Other chain:
7315	81			- - Stud-link:
7315	81	10	00	- - - Of mild steel	1
7315	81	90	00	- - - Other	1
7315	82			- - Other, welded link:
7315	82	10	00	- - - Of mild steel	1
7315	82	90	00	- - - Other	1
7315	89			- - Other:
				- - - Of mild steel:
7315	89	11	00	- - - - Chain for bicycles	33
7315	89	12	00	- - - - Chain for motorcycles	33
7315	89	19	00	- - - - Other	1
				- - - Other:
7315	89	21	00	- - - - Chain for bicycles	33
7315	89	22	00	- - - - Chain for motorcycles	33
7315	89	29	00	- - - - Other	1
7315	90			- Other parts:
7315	90	10		- - Of mild steel:
7315	90	10	10	- - - Chain for motorcycles and bicycles	35
7315	90	10	90	- - - Other	1
7315	90	90		- - Other:
7315	90	90	10	- - - Chain for motorcycles and bicycles	35
7315	90	90	90	- - - Other	1
84.07				Spark-ignition reciprocating or rotary internal combustion Pistons engines
8407	10	00	00	- Aircraft engines	0
				- Marine propulsion engines:
8407	21	00		- - Outboard motors:
8407	21	00	10	- - - Of an output exceeding 22.38 kW (30 HP)	5
8407	21	00	90	- - - Other	29
8407	29			- - Other:
8407	29	10		- - - Of an output not exceeding 750 kW:
8407	29	10	10	- - - - Of an output exceeding 22.38 kW (30 HP)	5
8707	29	10	90	- - - - Other	29
8407	29	90	00	- - - Of an output exceeding 750 kW	5
				- Reciprocating Pistons engines of a kind used for the propulsion of vehicles of Chapter 87:
8407	31	00	00	- - Of a cylinder capacity not exceeding 50 cải cách	50
8407	32	00		- - Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
8407	32	00	10	- - - For vehicles of heading 87.01	30
8407	32	00	20	- - - For vehicles of heading 87.11	48
8407	32	00	90	- - - For other vehicles of Chapter 87	30
8407	33	00		- - Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc:
8407	33	00	10	- - - For vehicles of heading 87.01	29
8407	33	00	20	- - - For the vehicles of heading 87.11	42
8407	33	00	30	- - - Other, for passenger-carrying vehicles of under 16 seats, not fully assembled	23
8407	33	00	90	- - - Other	25
8407	34			- - Of a cylinder capacity exceeding 1,000 cc:
8407	34	10	00	- - - For pedestrian controlled tractors, of a cylinder capacity not exceeding 1,100 cc	29
8407	34	20	00	- - - For other vehicles of heading 87.01	29
8407	34	30	00	- - - For vehicles of heading 87.11	42
8407	34	90		- - - Other:
8407	34	90	10	- - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8407	34	90	20	- - - - For commodity-carrying vehicles with total load weight exceeding 10 tons but not exceeding 20 tons, not fully assembled	10
8407	34	90	30	- - - - For other commodity-carrying vehicles with total load weight exceeding 10 tons but not exceeding 20 tons, fully assembled	15
8407	34	90	40	- - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more, not fully assembled	15
8407	34	90	50	- - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more, fully assembled	20
8407	34	90	60	- - - - Other, not assembled	23
8407	34	90	90	- - - - Other, assembled	25
8407	90			- Other engines:
8407	90	10	00	- - Of a power not exceeding 18.65 kW	29
8407	90	20	00	- - Of a power exceeding 18.65 kW but not exceeding 22.38 kW	29
8407	90	90	00	- - Of a power exceeding 22.38 kW	5
84.08				Compression-ignition internal combustion Pistons engines (diesel or semi-diesel engines)
8408	10			- Marine propulsion engines:
8408	10	40		- - Of a power not exceeding 750 kW:
8408	10	40	10	- - - Of a power not exceeding 22.38 kW	26
8408	10	40	20	- - - Of a power exceeding 22.38 kW but not exceeding 40 kW	5
8408	10	40	30	- - - Of a power exceeding 40 kW but not exceeding 100 kW	3
8408	10	40	90	- - - Other	0
8408	10	90	00	- - Of a power exceeding 750 kW	0
8408	20			- Engines of a kind used for the propulsion of vehicles of Chapter 87:
				- - Of a power not exceeding 60 kW:
8408	20	11	00	- - - For vehicles of subheading 8701.10	29
8408	20	12		- - - Other, fully assembled:
8408	20	12	10	- - - - For vehicles of heading 87.01	29
8408	20	12	20	- - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8408	20	12	30	- - - - For commodity-carrying vehicles with total load weight exceeding 10 tons but not exceeding 20 tons	15
8408	20	12	40	- - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	20
8408	20	12	50	- - - - Other, of a power not exceeding 22.38 kW	29
8408	20	12	90	- - - - Other	25
8408	20	19		- - - Not fully assembled:
8408	20	19	10	- - - - For vehicles of heading 87.01	29
8408	20	19	20	- - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8408	20	19	30	- - - - For commodity-carrying vehicles with total load weight exceeding 10 tons but not exceeding 20 tons	10
8408	20	19	40	- - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	15
8408	20	19	50	- - - - Other, of a power not exceeding 22.38 kW	29
8408	20	19	90	- - - - Other	23
				- - Other:
8408	20	91	00	- - - For vehicles of subheading 8701.10	5
8408	20	92		- - - Other, fully assembled:
8408	20	92	10	- - - For vehicles of heading 8701.10 (excluding those of subheading 8701.10)	5
8408	20	92	20	- - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8408	20	92	30	- - - - For commodity-carrying vehicles with total load weight exceeding 10 tons but not exceeding 20 tons	15
8408	20	92	40	- - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	20
8408	20	92	90	- - - - Other	25
8408	20	99		- - - Not fully assembled:
8408	20	99	10	- - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8408	20	99	20	For commodity-carrying vehicles with total load weight exceeding 10 tons but not exceeding 20 tons	10
8408	20	99	30	- - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	15
8408	20	99	90	- - - - Other	23
8408	90			- Other engines:
8408	90	10	00	- - Of a power not exceeding 18.65 kW:	37
8408	90	50	00	- - Of a power exceeding 100 kW:	5
				- - Other:
8408	90	91		- - - For earth moving machinery:
8408	90	91	10	- - - - Of a power exceeding 18.65 kW but not exceeding 60 kW	26
8408	90	91	90	- - - - Of a power exceeding 60 kW but not exceeding 100 kW	10
8408	90	92		- - - For railway locomotives or tramway vehicles:
8408	90	92	10	- - - - Of a power exceeding 18.65 kW but not exceeding 60 kW	28
8408	90	92	90	- - - - Of a power exceeding 60 kW but not exceeding 100 kW	10
8408	90	99		- - - Other:
8408	90	99	10	- - - - Of a power exceeding 18.65 kW but not exceeding 60 kW	28
8408	90	99	90	- - - - Of a power exceeding 60 kW but not exceeding 100 kW	10
84.09				Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08
8409	10	00	00	- For aircraft engines	0
				- Other:
8409	91			- - Suitable for use solely or principally with spark-ignition internal combustion Pistons engines:
				- - - For earth moving machinery:
8409	91	11	00	- - - - Carburetors and parts thereof	15
				- - - - Cylinder blocks, liners, heads and head covers
8409	91	12	00	- - - - - Cylinder blocks	15
8409	91	13	00	- - - - - Liners	15
8409	91	14	00	- - - - - Other	15
				- - - - Pistonss, Pistons rings and gudgeon pins:
8409	91	15	00	- - - - - Pistonss	15
8409	91	16	00	- - - - - Other	15
8409	91	19	00	- - - - Other	15
				- - - For vehicles of heading 87.01:
8409	91	21	00	- - - - Carburetors and parts thereof	15
				- - - - Cylinder blocks, liners, heads and head covers:
8409	91	22	00	- - - - - Cylinder blocks	15
8409	91	23	00	- - - - - Liners	15
8409	91	24	00	- - - - - Other	15
				- - - - Pistonss, Pistons rings, gudgeon pins:
8409	91	25	00	- - - - - Pistonss	15
8409	91	26	00	- - - - - Other	15
8409	91	29	00	- - - - Other	15
				- - - For vehicles of heading 87.01:
8409	91	41	00	- - - - Carburetors and parts thereof	29
				- - - - Cylinder blocks, liners, crank cases, heads and head covers:
8409	91	42	00	- - - - - Cylinder blocks, crank cases	29
8409	91	43	00	- - - - Cylinder liners	29
8409	91	44	00	- - - - - Other	29
				- - - - Pistonss, Pistons rings, gudgeon pins:
8409	91	45	00	- - - - - Pistonss	29
8409	91	46	00	- - - - - Other	29
8409	91	49	00	- - - - Other	29
				- - - For other vehicles of Chapter 87:
8409	91	51		- - - - Carburetors and parts thereof:
8409	91	51	10	- - - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8409	91	51	20	- - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	10
8409	91	51	90	- - - - - Other	20
				- - - - Cylinder blocks, liners, crank cases, heads and head covers:
8409	91	52		- - - - - Cylinder blocks, crank cases:
8409	91	52	10	- - - - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8409	91	52	20	- - - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	10
8409	91	52	90	- - - - - - Other	20
8409	91	53		- - - - - Cylinder liners::
8409	91	53	10	- - - - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8409	91	53	20	- - - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	10
8409	91	53	90	- - - - - - Other	20
8409	91	54		- - - - Other
8409	91	54	10	- - - - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8409	91	54	20	- - - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	10
8409	91	54	90	- - - - - - Other	20
				- - - - Pistonss, Pistons rings and gudgeon pins:
8409	91	55		- - - - - Pistonss:
8409	91	55	10	For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8409	91	55	20	- - - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	10
8409	91	55	90	- - - - - - Other	20
8409	91	56		- - - - - Other:
8409	91	56	10	- - - - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8409	91	56	20	- - - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	10
8409	91	56	90	- - - - - - Other	20
8409	91	59		- - - - - Other
8409	91	59	10	- - - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8409	91	59	20	- - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	10
8409	91	59	90	- - - - - Other	20
				- - - For vessels of Chapter 89:
				- - - - For marine propulsion engines of a power not exceeding 22.38 Kw:
8409	91	61	00	- - - - - Cylinder blocks; crank cases	15
8409	91	62	00	- - - - - Pistonss	15
8409	91	63	00	- - - - - Other	15
				- - - - For marine propulsion engines of a power exceeding 22.38 kW:
8409	91	64	00	- - - - - Cylinder blocks; crank cases	3
8409	91	65	00	- - - - - Pistonss	3
8409	91	66	00	- - - - - Other	3
				- - - For other engines:
8409	91	71	00	- - - - Carburetors and parts thereof	15
				- - - - Cylinder blocks, liners, heads and head covers:
8409	91	72	00	- - - - - Cylinder blocks	15
8409	91	73	00	- - - - - Cylinder liners	15
8409	91	74	00	- - - - - Other	15
				- - - - Pistonss, Pistons rings and gudgeon pins:
8409	91	75	00	- - - - - Pistonss	15
8409	91	76	00	- - - - - Other	15
8409	91	79	00	- - - - Other	15
8409	99			- - Other
				- - - For earth moving machinery:
8409	99	11	00	- - - - Carburetors and parts thereof	15
				- - - - Cylinder blocks, liners, heads and head covers:
8409	99	12	00	- - - - - Cylinder blocks	15
8409	99	13	00	- - - - - Cylinder liners	15
8409	99	14	00	- - - - - Other	15
				- - - - Pistonss, Pistons rings and gudgeon pins:
8409	99	15	00	- - - - - Pistonss	15
8409	99	16	00	- - - - - Other	15
8409	99	19	00	- - - - Other	15
				- - - For vehicles of heading 87.01:
8409	99	21	00	- - - - Carburetors and parts thereof	15
				- - - - Cylinder blocks, liners, heads and head covers:
8409	99	22	00	- - - - - Cylinder blocks	15
8409	99	23	00	- - - - - Cylinder liners	15
8409	99	24	00	- - - - - Other	15
				- - - - Pistonss, Pistons rings and gudgeon pins:
8409	99	25	00	- - - - - Pistonss	15
8409	99	26	00	- - - - - Other	15
8409	99	29	00	- - - - Other	15
				- - - For vehicles of Chapter 87:
8409	99	41		- - - - Carburetors and parts thereof:
8409	99	41	10	- - - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8409	99	41	20	- - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	10
8409	99	41	90	- - - - - Other	20
				- - - - Cylinder blocks, liners, crank cases, heads and head covers:
8409	99	42		- - - - - Cylinder blocks, liners:
8409	99	42	10	- - - - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8409	99	42	20	- - - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	10
8409	99	42	90	- - - - - - Other	20
8409	99	43		- - - - - Cylinder liners:
8409	99	43	10	- - - - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8409	99	43	20	- - - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	10
8409	99	43	90	- - - - - - Other	20
8409	99	44		- - - - - Other:
8409	99	44	10	- - - - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8409	99	44	20	- - - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	10
8409	99	44	90	- - - - - - Other	20
				- - - - Pistonss, Pistons rings and gudgeon pins:
8409	99	45		- - - - - Pistonss:
8409	99	45	10	- - - - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8409	99	45	20	- - - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	10
8409	99	45	90	- - - - - - Other	20
8409	99	46		- - - - - Other:
8409	99	46	10	- - - - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8409	99	46	20	- - - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	10
8409	99	46	90	- - - - - - Other	20
8409	99	49		- - - - Other:
8409	99	49	10	- - - - - For commodity-carrying vehicles with total load weight exceeding 20 tons	3
8409	99	49	20	- - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more	10
8409	99	49	90	- - - - - Other	20
				- - - For vessels of Chapter 89:
				- - - - For marine propulsion engines of a power not exceeding 22.38 kW:
8409	99	51	00	- - - - - Cylinder blocks; crank cases	14
8409	99	52	00	- - - - - Pistonss	14
8409	99	53	00	- - - - - Other	14
				- - - - For marine propulsion engines of a power exceeding 22.38 kW:
8409	99	54	00	- - - - - Cylinder blocks; crank cases	3
8409	99	55	00	- - - - - Pistonss	3
8409	99	56	00	- - - - - Other	3
				- - - For other engines:
8409	99	61	00	- - - - Carburetors and parts thereof	15
				- - - - Cylinder blocks, liners, heads and head covers:
8409	99	62	00	- - - - - Cylinder blocks	15
8409	99	63	00	- - - - - Cylinder liners	15
8409	99	64	00	- - - - - Other	15
				- - - - Pistons, piston rings and gudgeon pins:
8409	99	65	00	- - - - - Pistonss	15
8409	99	66	00	- - - - - Other	15
8409	99	69	00	- - - - Other	15

84.14				Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters
8414	10			- Vacuum pumps:
8414	10	10	00	- - Electrically operated	10
8414	10	20	00	- - Not electrically operated	10
8414	20			- Hand- or foot-operated air pumps:
8414	20	10	00	- - Bicycle pumps	20
8414	20	90	00	- - Other	20
8414	30			- Compressors of a kind used in refrigerating equipment:
8414	30	10	00	- - Having a capacity exceeding 21 kW or more; having displacement per revolution 220 cubic centimeters or more	0
8414	30	90	00	- - Other	0
8414	40	00	00	- Air compressors mounted on a wheeled chassis for towing	5
				- Fans:
8414	51			- - Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W:
8414	51	10	00	- - - Table fans and box fans	37
8414	51	90	00	- - - Other	37
8414	59			- - Other:
8414	59	10		- - - Of a capacity not exceeding 125 kW
8414	59	10	10	- - - - Sectoral and principal blowers for explosion prevention, used in pits	0
8414	59	10	90	- - - - Other	18
8414	59	90		- - - Other:
8414	59	90	10	- - - - Sectoral and principal blowers for explosion prevention, used in pits	0
8414	59	90	90	- - - - Other	10
8414	60			- Hoods having a maximum horizontal side not exceeding 120 cm:
8414	60	10	00	- - Fitted with filters	25
8414	60	90	00	- - Other	25
8414	80			- Other:
				- - Hoods having a maximum horizontal side exceeding 120 cm:
8414	80	11	00	- - - Fitted with filter	5
8414	80	12	00	- - - Not fitted with filter, for industrial use	5
8414	80	19	00	- - - Not fitted with filter, other than for industrial use	5
8414	80	30	00	- - Free piston generators for gas turbines	5
				- - Compressors other than those of subheadings 8414.30 and 8414.40:
8414	80	41	00	- - - Gas compression modules for use in oil drilling operations	5
8414	80	42		- - - Other, having a capacity exceeding 21 kW or more; having displacement per revolution 220 cubic centimeters or more
8414	80	42	10	- - - - For automotive air-conditioners	10
8414	80	42	90	- - - - Other	0
8414	80	49		- - - Other:
8414	80	49	10	- - - - For automotive air-conditioners	10
8414	80	49	20	- - - - Industrial gas compressors	0
8414	80	49	90	- - - - Other	8
				- - Air pumps:
8414	80	51	00	- - - Electrically operated	3
8414	80	59	00	- - - Not electrically operated:	5
				- - Other:
8414	80	91		- - - Electrically operated:
8414	80	91	10	- - - - Fans and the like	5
8414	80	91	90	- - - - Other	8
8414	80	99	00	- - - Not electrically operated	5
8414	90			- Parts:
				- - Of electrically operated equipment:
8414	90	11	00	- - - Of pumps or compressors	0
8414	90	12		- - - Of subheading 8414.60 or 8414.80:
8414	90	12	10	- - - Of subheading 8414.60	10
8414	90	12	90	- - - Of subheading 8414.80	0
8414	90	19	00	- - - Other	26
				- - Of non-electrically operated equipment:
8414	90	91		- - - Of subheading 8414.10, 8414.20 or 8414.40:
8414	90	91	10	- - - - Of subheading 8414.20	10
8414	90	91	90	- - - - Other	0
8414	90	99		- - - Other:
8414	90	99	10	- - - - Of subheadings 8414.30 and 8414.80	0
8414	90	99	20	- - - - Of subheading 8414.60	10
8414	90	99	90	- - - - Other	26

84.15				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	10	00		- Window or wall types, self-contained or “split-system”:
8415	10	00	10	- - Of an output not exceeding 26.38 kW	38
8415	10	00	90	- - Other	20
8415	20	00		- Of a kind used for persons, in motor vehicles:
8415	20	00	10	- - Of an output not exceeding 26.38 kW	28
8415	20	00	90	- - Other	19
				- Other:
8415	81			- - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps):
				- - - For use in aircraft:
8415	81	11	00	- - - - Of an output not exceeding 21.10 kW	0
8415	81	12	00	- - - - Of an output exceeding 21.10 kW, with a speed of the air flow going through each evaporator exceeding 67.96 m3/minute	0
8415	81	19	00	- - - - Other	0
8415	81	20		- - - For use in railway rolling stock:
8415	81	20	10	- - - - Of an output not exceeding 26.38 kW	28
8415	81	20	90	- - - - Other	19
8415	81	30		- - - For use in road vehicles, other than those of subheading 8415.20:
8415	81	30	10	- - - - Of an output not exceeding 26.38 kW	28
8415	81	30	90	- - - - Other	19
				- - - Other:
8415	81	91		- - - - Of an output exceeding 21.10 kW, with a speed of the air flow going through each evaporator exceeding 67.96 m3/minute:
8415	81	91	10	- - - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW	28
8415	81	91	90	- - - - - Of an output exceeding 26.38 kW	19
8415	81	99		- - - - Other:
8415	81	99	10	- - - - - Of an output not exceeding 21.10 kW	28
8415	81	99	20	- - - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW	28
8415	81	99	90	- - - - - Of an output exceeding 26.38 kW	19
8415	82			- - Other, incorporating a refrigerating unit:
				- - - For use in aircraft:
8415	82	11	00	- - - - Of an output not exceeding 21.10 kW, with a speed of the air flow going through each evaporator exceeding 67.96 m3/minute	0
8415	82	19	00	- - - - Other	0
8415	82	20		- - - For use in railway rolling stock:
8415	82	20	10	- - - - Of an output not exceeding 26.38 kW	28
8415	82	20	90	- - - - Of an output exceeding 26.38 kW	19
8415	82	30		- - - For use in road vehicles, other than those of subheading 8415.20:
8415	82	30	10	- - - - Of an output not exceeding 26.38 kW	28
8415	82	30	90	- - - - Of an output exceeding 26.38 kW	19
8415	82	90		- - - Other:
8415	82	90	10	- - - - Of an output not exceeding 26.38 kW	28
8415	82	90	90	- - - - Of an output exceeding 26.38 kW	19
8415	83			- - Not incorporating a refrigerating unit
				- - - For use in aircraft:
8415	83	11	00	- - - - Of an output exceeding 21.10 kW, with a speed of the air flow going through each evaporator exceeding 67.96 m3/minute	0
8415	83	19	00	- - - - Other	0
8415	83	20		- - - For use in railway rolling stock:
8415	83	20	10	- - - - Of an output not exceeding 26.38 kW	28
8415	83	20	90	- - - - Of an output exceeding 26.38 kW	19
8415	83	30		- - - For use in road vehicles other than those of sub-heading 8415.20:
8415	83	30	10	- - - - Of an output not exceeding 26.38 kW	28
8415	83	30	90	- - - - Of an output exceeding 26.38 kW	19
8415