Quyết định 458/2000/QD-TCHQ

THE GENERAL DEPARTMENT OF CUSTOMS
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

No: 458/2000/QD-TCHQ

Hanoi, October 05, 2000

FOR THE GENERAL DIRECTOR OF CUSTOMS
DEPUTY GENERAL DIRECTOR




Le Manh Hung

Names of goods

Calculation unit

Tax calculation price ($US)

Chapter 6

* Freshly-cut branches of flowers of various kinds

- Orchids, roses, tulips

branch

0.20

- Fresh flowers of other kinds

branch

0.15

Chapter 7

* Manioc

- Fresh

ton

20.00

- Dried (cut, sliced…)

ton

60.00

* To cancel the price bracket of pickled cabbage prescribed in Chapter 7 of the price index issued together with Decision No. 481/1999/QD-TCHQ

Chapter 10

* Maize seeds

ton

130.00

Chapter 12

* Fresh ginger

kg

0.10

Chapter 20

* Fruits in airtight containers (excluding fruit juices in airtight containers): Their prices shall be equal to 150% of those of fresh fruits of the same kind prescribed in Chapter 8 of the Table of prices issued together with Decision No. 481/1999/QD-TCHQ.

Chapter 21

* Monosodium glutamate:

+ Made by countries other than China:

- Monosodium glutamate (seasonings) already put up in under-25 kg packings

ton

1,000.00

- Monosodium glutamate (seasonings) already put up in packings of 25 kg or more, its price shall be equal to 80% of that of the kind above

+ Made by China: its price shall be equal to 90% of that of the same kind made by other countries.

* Ginseng tea, already packed

kg

21.00

* Linh chi (fomes japomicus) ginseng tea, already packed

kg

25.00

Chapter 24

* Tobacco leaves, not stemmed/stripped:

+ Made by China and Cambodia

ton

700.00

+ Made by other countries

ton

1,000.00

* Tobacco leaves, already stemmed/stripped:

+ Made by China and Cambodia

ton

1,500.00

+ Made by other countries

ton

2,000.00

* Assorted tobacco shreds:

+ Made by China and Cambodia

ton

2,500.00

+ Made by other countries

ton

4,000.00

* Crushed tobacco shreds: their price shall be equal to 60% of that of tobacco shreds above

+ Tobacco stems:

+ Made by China and Cambodia

ton

300.00

+ Made by other countries

ton

350.00

Chapter 25

+ White cement, already packed

- PC 40

ton

80.00

- PC 30

ton

70.00

- PC 25

ton

60.00

- Others

ton

60.00

* Pure salt (pure sodium chloride)

ton

100.00

* Other kinds of salt

25.00

Chapter 33

To cancel the price bracket of Shiseido cosmetics and cosmetics of other brands prescribed at Points b and c, Section 4, Chapter 33 of the Index of prices issued together with Decision No. 481/1999/QD-TCHQ and apply the following price bracket:

* Shiseido cosmetics:

- Tooth whiteners SUCCESSFUL

100 ml

0.80

- Oils:

+ Shampoos, conditioners, already put up in packings branded SUCCESSFUL, GERVAS, LAFFAIR, JC, Jing - Long

- - Already packed for retail sale

liter

1.50

- - Not yet packed for retail sale

liter

1.00

+ Hair oil

liter

2.50

+ Body massage oil SUCCESSFUL

liter

8.50

- Cream:

+ Skin nurturing cream SUCCESSFUL

100 gr

1.20

+ Eye area cream SUCCESSFUL

liter

16.00

+ Pimple-treating cream SUCCESSFUL

100 gr

1.50

+ Sun cream SUCCESSFUL

liter

10.00

+ Skin whitening cream SUCCESSFUL

100 gr

0.50

+ Bath cream GERVAS, LAFFAIR, JC, Jin-Long

- - Already packed for retail sale

liter

1.00

- - Not yet packed for retail sale

liter

0.70

+ IQ face-washing cream

- - Already packed for retail sale

kg

10.00

- - Not yet packed for retail sale

kg

7.00

+ Hair-nourishing cream

liter

2.00

- Bath milk SUCCESSFUL

liter

1.00

- Cosmetics in liquid form:

+ Scented liquid SUCCESSFUL

100 ml

2.00

+ Skin softening liquid

liter

3.00

+ Nail washing liquid

liter

2.50

- Powder:

+ Body powder GERVAS, LAFFAIR, JC

kg

1.20

+ Talcum powder

100 gr

0.20

+ Decorative powder JIN-LONG, IQ, SUCCESSFUL

gr

0.03

+ Foundation SUCCESSFUL

gr

0.20

+ Blusher JIN-LONG

gr

0.02

- Nail paint

ml

0.03

* Cosmetics of other brands and other kinds not yet specified above:

- Pencils:

+ Eye and lip pencils

piece

0.50

+ Eyebrow pencils

piece

0.30

- Solutions for skin cooling and tightening

liter

10.00

- Assorted oils:

+ Skin oil in pellets

100 pellets

1.40

+ Skin oil in liquid form

liter

3.00

+ Bath oil, bath milk

liter

2.50

+ Shampoo, conditioner:

- - Not yet packed for retail sale

liter

1.40

- - Already packed for retail sale

liter

2.00

- Cream:

+ Skin removal cream

liter

4.20

+ Decorative cream (foundation, background cream)

gr

0.02

+ Sun cream

liter

4.20

+ Hair-nourishing cream

kg

10.00

+ Make-up cleansing cream (in sand form to remove dead cells)

liter

7.00

+ Facial cream: skin nourishing, anti-wrinkle

gr

0.03

+ Skin-nourishing cream

liter

8.50

+ Facial hair removal, skin-smoothing cream,

kg

10.00

+ Slimming massage cream

kg

25.00

- Hair-nourishing cosmetics: gel, mousse

kg

2.00

- Powder

+ Decorative powder (foundation)

gr

0.15

+ Eye, cheek powder

gr

0.10

+ Body powder

kg

4.00

+ Mascara

piece

2.00

- Lipsticks:

+ Assorted lipsticks

piece

1.00

+ Shining lipsticks

piece

0.50

- Milk:

+ Make-up cleansing milk

liter

10.00

+ Assorted skin-nourishing milk

liter

4.20

+ Sunlight milk

liter

4.20

- Nail paints

ml

0.07

- Hair dyes

liter

10.00

- Skin vaseline

liter

2.00

Chapter 37

* Kodak film

+ Color film Kodak Prolmage, Kodak ProFoto

roll

1.20

Chapter 39

* PVC tubes and pipes of common kind (with an inner diameter) with:

- Ф of under 10 mm

meter

0.15

- Ф of between 10 mm and under 16 mm

meter

0.20

- Ф of between 16 mm and under 25 mm

meter

0.25

- Ф of between 25 mm and under 30 mm

meter

0.35

- Ф of between 30 mm and under 50 mm

meter

0.45

- Ф of between 50 mm and under 60 mm

meter

0.65

- Ф of between 60 mm and under 80 mm

meter

0.75

- Ф of between 80 mm and under 100 mm

meter

1.00

- Ф of between 100 mm and under 125 mm

meter

1.40

- Ф of between 125 mm and under 150 mm

meter

2.00

- Ф of 150 mm

meter

3.20

- Ф of over 150 mm

meter

3.50

+ High pressure-resistant PVC tubes and pipes (from 99 kg/cm2 and more): Their prices shall be equal to 200% of those of common PVC tubes and pipes of the same size.

Chapters 51, 52, 53…

* To cancel the price brackets of assorted fabrics in Chapters 51, 52, 53… prescribed in the price bracket issued together with Decision No. 481 and apply the following price brackets:

1. 100% cotton fabric

* Khaki, with a size of from 1.5 m to 1.6 m

m

1.00

* Jean fabric, with a size of from 1.5 m to 1.6 m

m

1.50

* Cotton fabric (knitted), with a size of 1.2 m

m

0.40

* Batis cotton fabric, with a size of 1.2 m

m

0.50

* Other kinds of fabric, with a size of 1.2 m

m

0.60

2. Fabric made of cotton mixed with polyester or other materials, with a size of 1.2 m

* KT fabric, suise, tol

m

0.50

* Silk

m

0.70

* Silk mixed with gold thread

m

0.90

* Satin fabric

m

0.50

* Woven fabric in coarse form

m

0.80

* Others

m

0.60

3. 100% polyester fabrics, with a size of 1.2 m

* Silk

m

0.80

* Plain mousseline

m

0.80

* Flowered mouseline

m

0.95

* Suise

m

0.80

* Voile

m

0.50

* Flowered brocade

m

0.80

* Others

m

0.80

4. Other kinds of woven fabric

* Fabrics made of polyester mixed with other yarns (excluding those mixed with wool or cotton), with a size of 1.6 m

m

1.00

* Fabric mixed with wool, with a size of 1.6 m

m

1.10

* Linen, with a size of 1.2 m

m

0.50

* Velvet, with a size of 1.2 m

+ Striped velvet

m

1.00

+ Snow velvet

m

2.80

+ Velvet-imitation fabrics

m

1.20

+ Velvet of other kinds

m

1.00

* Elastic fabrics, with a size of 1.6 m

+ 4 dimensions

m

1.50

+ 2 dimensions

m

1.00

+ Felt, with a size of 1.2 m

m

1.60

* Laced fabric:

+ With a size of from 0.1 m to 0.2 m

m

0.10

+ With a size of 0.9 to 1.2 m

m

0.64

+ With a size of 1.4 to 1.6 m

m

1.00

* Twine fabric, with a size of 1.6 m

m

0.80

* Polyester fabric, with a size of 1.6 m: Plain and white (not yet washed, bleached, dyed, flower-printed)

m

0.55

5. Mex fabric, wattle fabric, with a size of 0.9 m

+ From 50gr/m2 to under 100 gr/m2

m

0.40

+ From 100 gr/m2 to under 150 gr/m2

m

0.70

+ From 150 gr/m2 or more

m

1.00

6. Unwoven fabrics, with a size of 1m

+ Up to 20 gr/m2

m

0.06

+ From over 20 gr/m2 to 45 gr/m2

m

0.08

+ From over 45 gr/m2 to 70 gr/m2

m

0.10

+ From over 70 gr/m2 to 100 gr/m2

m

0.12

+ From over 100 gr/m2 to 150 gr/m2

m

0.14

+ Over 150 gr/m2

m

0.17

7. Pressed fabrics for industrial use, with a size of 1.6 m

m

1.00

8. Canvas, burlap, with a size of 1.6 m

m

0.80

9. Fabrics of the above-said kinds, with a length of under 10 m each piece

kg

0.80

10. Leatherette fabric:

+ Plastic-coated (other than PVC-coated)

kg

0.70

+ PVC-coated

kg

0.80

* For other kinds of fabric, with a wide size, their tax calculation prices shall be calculated according to the size of the fabric of the same kind specified above

11. Yarn:

+ Silk yarn made by China

kg

18.00

* Cotton yarn

kg

1.20

* Chemical yarn 100% acrylic (artificial cotton)

kg

1.80

* Embroidering thread, sewing thread

kg

2.50

12. Fishing nets

* Unfinished fishing nets (without net rope)

kg

3.00

* Fishing net rope

kg

1.50

13. Woven fabric-covered elastic rubber band

* Made by countries other than China

+ Of 5 mm or less

10 meters

0.05

+ Of from over 5 mm to 10 mm

10 meters

0.15

+ Of over 10 mm

10 meters

0.20

* For those made by China, their prices shall be equal to 70% of those kinds made by other countries

Chapter 57

* Fastening tape, including one rough side and one sticky side

- Of a width of from 20 mm to under 25 mm

meters

0.05

- Of a width of from 25 mm to under 50 mm

meters

0.08

- Of a width of from 50 mm to under 100 mm

meters

0.16

- Of a width of 100 mm or more

meters

0.32

Chapters 61, 62, 63

+ Adult’s jean jackets

piece

10.00

+ Adult’s jean trousers

pair

4.80

+ Children’s jean trousers

pair

2.00

* Cotton towels:

- - With a size of under (20 x 20) cm

piece

0.20

- - With a size of from (20 x 20) cm to under (20 x under 50) cm

piece

0.50

- - With a size of from (20 x 50) cm to under (60 x 120) cm

piece

0.70

- - With a size of from (60 x 120) cm or more

piece

1.50

* Handkerchiefs:

- - Of up to (30 x 30) cm

piece

0.20

- - Of over (30 x 30) cm to (40 x 40) cm

piece

0.30

- - Of over (40 x 40) cm

piece

0.50

Chapter 74

* Bare copper wires already plated, coated with electrically- insulated varnish (calculated according to the diameter of the inner wire):

- Of from 0.05 mm or less

ton

5,800.00

- Of over 0.05 mm to under 0.08 mm

ton

5,400.00

- Of from 0.08 mm to under 0.17 mm

ton

3,500.00

- Of from 0.17 mm to 0.18 mm

ton

2,700.00

- Of over 0.18 mm to 0.25 mm

ton

2,600.00

- Of over 0.25 mm to 0.35 mm

ton

2,500.00

- Of over 0.35 mm to 0.45 mm

ton

2,400.00

- Of over 0.45 mm to 0.55 mm

ton

2,350.00

- Of over 0.55 mm to 0.65 mm

ton

2,300.00

- Of over 0.65 mm to 0.80 mm

ton

2,250.00

- Of over 0.80 mm

ton

2,200.00

Chapter 82

* Bearing-fitting tool:

- 3 inch

piece

0.40

- 4 inch

piece

0.50

- 6 inch

piece

0.60

- 8 inch

piece

1.00

- 12 inch

piece

2.50

Chapter 83

* Staplers

+ Of under 5 cm in length

unit

0.20

+ Of from 5 cm to 9 cm in length

unit

0.30

+ Of from 10 cm or more in length

unit

0.40

* Punchers

unit

0.20

Chapter 84

* Computer spare parts:

** Made by countries other than China

+ Drives:

- Of from 3 GB to 4 GB

unit

20.00

- Of from over 4 GB to 6.50 GB

unit

40.00

- Of from over 6.5 GB to 9.0 GB

unit

45.00

- Of from over 9.0 GB to 15 GB

unit

55.00

- Of from over 15 GB to 20 GB

unit

65.00

- Of from over 20 GB to 35 GB

unit

75.00

- Of from over 35 GB to 50 GB

unit

100.00

+ CD-ROM drives:

- With a speed of from 32X to 45X

unit

18.00

- With a speed of over 45X to 52X

unit

25.00

+ RAM

- 4 MB

unit

3.00

- 8 MB

unit

6.00

- 16 MB

unit

10.00

- 32 MB

unit

16.00

- 64 MB

unit

30.00

- 128 MB

unit

50.00

- 256 MB

unit

110.00

+ Monitor cards

- 1 MB

unit

6.00

- 2 MB

unit

8.00

- 4 MB

unit

10.00

- 8 MB

unit

12.00

- 16 MB

unit

30.00

- 32 MB

unit

40.00

+ UPS set

- From 500 VA to under 650 VA

unit

30.00

- From 650 VA to under 1,000 VA

unit

50.00

- From 1,000 VA to under 1,500VA

unit

70.00

- From 1,500 VA to under 2,000 VA

unit

100.00

- From 2,000 VA to under 3,000 VA

unit

200.00

+ Mouse

unit

2.00

+ Keyboard

unit

3.00

+ Monitor

- 14 inch

unit

70.00

- 15 inch

unit

80.00

- 17 inch

unit

120.00

- 19 inch and 21 inch

unit

160.00

+ Filter glass

- 14 inch, 15 inch

unit

0.70

- 17 inch

unit

1.00

- 19 inch and 21 inch

unit

1.50

** For those made by China, their prices shall be equal to 70% of those of the goods of the same kind made by other countries

Chapter 85

* Video projectors with a capacity of:

- From 100 inch to under 200 inch

unit

800.00

- From 200 inch to 300 inch

unit

1,200.00

- From over 300 inch

unit

2,000.00

* Cameras

- Large -tape type

unit

250.00

- Small -tape type

unit

150.00

* Security cameras

unit

25.00

* Juice extractors:

+ Made by China

- From 1 to 2 speeds

unit

6.00

- From 3 speeds and more

unit

8.00

+ Made by other countries

- From 1 to 2 speeds

unit

10.00

- From 3 speeds and more

unit

14.00

* For meat, seed, fruit grinders of various kinds, their prices shall be equal to those of juice extractors of the same kind prescribed above

* Electric mixed food cookers

+ Made by countries other than China

- From 1.5 liter to 2.5 liter

unit

6.00

- From over 2.5 liters to 4.5 liter

unit

8.00

+ For those made by China, their prices shall be equal to 50% of those of electric cookers of the above-said kinds

* Fluorescent lamps in U shape:

+ Made by countries other than China

- Under 16 W

lamp

0.60

- From 16 W to under 32 W

lamp

0.80

- From 32 W and over

lamp

0.90

+ For those made by China, their prices shall be equal to those of lamps made by other countries

* Irons:

+ Made by countries other than China

- Of steam type

unit

16.00

- Of common type

unit

10.00

- Tourist irons

unit

2.00

+ For those made by China, their prices shall be equal to 70% of those of the
above-said kinds

* Drinking water heating and cooling machines, with a capacity of 30 liters or less

+ Made by countries other than China

- With stainless cover:

- - Cabinet form

unit

180.00

- - Desktop form

unit

70.00

- With painted iron cover

- - Cabinet form

unit

100.00

- - Desktop form

unit

40.00

- With plastic cover

- - Cabinet form

unit

80.00

- - Desktop form

unit

30.00

+ For those made by China, their prices shall be equal to 50% of those of the
machines of the above-said kinds

* For drinking water boiling and warming machines, their prices shall be equal to 60% of those of drinking water heating and cooling machines

* For drinking water heating, warming and cooling machines, their prices shall be equal to 110% of those of drinking water heating and cooling machines

* Boiling flasks, press type (electrically-operated)

+ Made by countries other than China

- From 2.5 liters and over

unit

25.00

- Under 2.5 liters

unit

18.00

+ For those made by China, their prices shall be equal to 70% of those of flasks made by other countries

* Mobile phones:

- Motorola brand

+ Startac V

- - V2088

unit

120.00

- - V 3688

unit

320.00

+ Startac X

unit

120.00

+ L 708

unit

90.00

+ ST 160

unit

180.00

+ CD 928 (with cover)

unit

110.00

+ CD 938 (without cover)

unit

100.00

+ DBM 30

unit

200.00

+ P8088

unit

180.00

- Eriksson brand

+ T10S

unit

110.00

+ T18S

unit

180.00

+ T28S

unit

250.00

+ GH388

unit

90.00

+ GH 688 - 768 - 788

unit

180.00

+ R 320S

unit

320.00

- Nokia brand

+ 3210 - 5110 - 5510

unit

110.00

+ 6110 - 6150 - 8210

unit

150.00

+ 8810 - 8850

unit

240.00

+ 9910

unit

500.00

- Samsung brand

+ SGH 600

unit

200.00

+ SGH 800 - SGH 2400

unit

280.00

- Other brands and kinds, not yet specified above

unit

100.00

* Fax machines

- SHARP brand

+ FO 70

unit

110.00

+ FO 90

unit

140.00

+ FO 475

unit

170.00

+ FO 730 - 780

unit

180.00

+ FO 880

unit

200.00

+ FO 1460 - 1660

unit

220.00

+ FO 2150

unit

280.00

+ FO 2950

unit

460.00

+ FO 4500 - 4700

unit

700.00

- PANASONIC brand

+ KX_F 580 BX

unit

170.00

+ KX_F 780 BX

unit

200.00

+ KX_F 1050 BX

unit

340.00

+ KX_FT 31, FT 33

unit

100.00

+ KX_FT 42 B

unit

150.00

+ KX_FT 42 BX

unit

160.00

+ KX_FT 46 B

unit

180.00

+ KX_FT 46 BX

unit

190.00

+ KX_FT 780 BX

unit

260.00

+ KX_FT 131 BX

unit

250.00

+ KX_FT 105 BX

unit

180.00

- Canon brand

+ T 21

unit

150.00

+ T 31

unit

170.00

+ B 150

unit

280.00

+ B 400

unit

450.00

+ L 200

unit

550.00

+ L 300

unit

650.00

+ MPL 60

unit

670.00

- TOSHIBA brand

+ TF 478

unit

340.00

+ TF 478 SG

unit

360.00

+ TF 610

unit

550.00

+ TF 610 SG

unit

600.00

- Other brands or types, not yet specified above

+ Common types

unit

150.00

+ Accompanied with the photocopying component

unit

300.00

* CD-R (Compact disc Recordable)

+ Blank:

- Made by China, Taiwan and Hongkong

unit

0.30

- Made by other countries

unit

0.60

+ For recorded ones, their prices shall be equal to 200% of those of blank ones of the same kind

* For VCD and DVD, their prices shall be equal to those of recorded CD-R

* Floppy discs 1.44 MB

unit

0.20

* Cases (including outer packages)

- Used for video cassettes

unit

0.17

- Used for cassettes

unit

0.08

* For cases without packages, their prices shall be equal to the above said prices minus 20%

Chapter 87

* Motorcycle spare parts

- Front shock absorbers

pair

2.00

- Rear shock absorbers:

- - Long type (for HONDA 81 and 82)

pair

4.20

- - Short type: (for HONDA 78, 79 and 80)

pair

2.80

- - Used for Dream, Wave, Astrea, Citi marks

pair

7.00

- - Others

pair

3.50

* Bicycle spare parts

- Pedal, 2 pieces/set

set

0.30

- Front and rear hub set

set

0.16

- Freewheels

unit

0.30