Nội dung toàn văn Circular No. 58/2009/TT-BTC of March 25, 2009, amending preferential import duty rates applicable to a number of lines of iron and steel on the preferential import tariff list.
MINISTRY OF FINANCE | OF |
No. 58/2009/TT-BTC | , March 25, 2009 |
CIRCULAR
AMENDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF IRON AND STEEL ON THE PREFERENTIAL IMPORT TARIFF LIST
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff Lists and the Preferential Import and Export Tariff Lists for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on functions, duties, powers and organizational structure of the Ministry of Finance;
The Minister of Finance hereby provides the following guidelines on preferential import duty rates applicable to a number of lines of goods on the Preferential Import Tariff List:
Article 1
To amend in the List attached, the preferential import duty rates applicable to steel billets and iron and steel as set out in Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007 (as amended).
Article 2
This Circular shall be of full force and effect as from the date of signing and shall apply to import goods' customs declarations1 registered with the customs office as from 1 April 2009.
| FOR THE MINISTER OF FINANCE |
LIST
OF AMENDED PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF IRON AND STEEL ON THE PREFERENTIAL IMPORT TARIFF LIST
(Issued with Circular 58/2009/TT-BTC of the Ministry of Finance dated 25 March 2009)
Code | Description | Tax rate (%) | |||
72.07 |
|
|
| Semi-finished products of iron or non-alloy steel. |
|
|
|
|
| - Containing by weight less than 0.25% of carbon: |
|
7207 | 11 | 00 | 00 | - - Of rectangular (including square) cross- section, the width measuring less than twice the thickness | 8 |
7207 | 12 |
|
| - - Other, of rectangular (other than square) cross-section: |
|
7207 | 12 | 10 | 00 | - - - Slabs | 2 |
7207 | 12 | 90 | 00 | - - - Other | 8 |
7207 | 19 | 00 | 00 | - - Other | 8 |
7207 | 20 |
|
| - Containing by weight 0.25% or more of carbon: |
|
|
|
|
| - - Containing by weight less than 0.6% of carbon: |
|
7207 | 20 | 11 | 00 | - - - Slabs | 2 |
7207 | 20 | 19 |
| - - - Other |
|
7207 | 20 | 19 | 10 | - - - - Iron or steel pieces roughly shaped by forging; sheet bars of iron or steel (including tinplate bars) | 2 |
7207 | 20 | 19 | 90 | - - - - Other | 8 |
|
|
|
| - - Other: |
|
7207 | 20 | 91 | 00 | - - - Slabs | 2 |
7207 | 20 | 99 |
| - - - Other |
|
7207 | 20 | 99 | 10 | - - - - Iron or steel pieces roughly shaped by forging; sheet bars of iron or steel (including tinplate bars) | 2 |
7207 | 20 | 99 | 90 | - - - - Other | 2 |
|
|
|
|
|
|
72.09 |
|
|
| Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated. |
|
|
|
|
| - In coils, not further worked than cold-rolled (cold-reduced): |
|
7209 | 15 | 00 | 00 | - - Of a thickness of 3 mm or more | 8 |
7209 | 16 | 00 | 00 | - - Of a thickness exceeding 1 mm but less than 3 mm | 8 |
7209 | 17 | 00 | 00 | - - Of a thickness of 0.5 mm or more but not exceeding 1 mm | 8 |
7209 | 18 |
|
| - - Of a thickness of less than 0.5 mm: |
|
7209 | 18 | 10 | 00 | - - - Tin-mill black plate (TMBP) | 3 |
7209 | 18 | 20 | 00 | - - - Containing by weight less than 0.6% of carbon and of a thickness of 0.17 mm or less | 8 |
7209 | 18 | 90 | 00 | - - - Other | 8 |
|
|
|
| - Not in coils, not further worked than cold-rolled (cold-reduced): |
|
7209 | 25 | 00 | 00 | - - Of a thickness of 3 mm or more | 8 |
7209 | 26 | 00 | 00 | - - Of a thickness exceeding 1 mm but less than 3 mm | 8 |
7209 | 27 | 00 | 00 | - - Of a thickness of 0.5 mm or more but not exceeding 1 mm | 8 |
7209 | 28 |
|
| - - Of a thickness of less than 0.5 mm: |
|
7209 | 28 | 10 | 00 | - - - Containing by weight less than 0.6% of carbon and of a thickness of 0.17 mm or less | 8 |
7209 | 28 | 90 | 00 | - - - Other | 8 |
7209 | 90 |
|
| - Other: |
|
7209 | 90 | 10 | 00 | - - Corrugated | 8 |
7209 | 90 | 90 | 00 | - - Other | 8 |
|
|
|
|
|
|
72.10 |
|
|
| Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated. |
|
|
|
|
| - Plated or coated with tin: |
|
7210 | 11 |
|
| - - Of a thickness of 0.5 mm or more: |
|
7210 | 11 | 10 | 00 | - - - Containing by weight 0.6 % or more of carbon | 7 |
7210 | 11 | 90 | 00 | - - - Other | 7 |
7210 | 12 |
|
| - - Of a thickness of less than 0.5 mm: |
|
7210 | 12 | 10 | 00 | - - - Containing by weight 0.6 % or more of carbon | 7 |
7210 | 12 | 90 | 00 | - - - Other | 7 |
7210 | 20 |
|
| - Plated or coated with lead, including terne plate: |
|
7210 | 20 | 10 | 00 | - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less | 0 |
7210 | 20 | 90 | 00 | - - Other | 0 |
7210 | 30 |
|
| - Electrolytically plated or zinc coated: |
|
7210 | 30 | 10 |
| - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less |
|
7210 | 30 | 10 | 10 | - - - Of a thickness not exceeding 1.2 mm | 10 |
7210 | 30 | 10 | 90 | - - - Other | 5 |
7210 | 30 | 90 |
| - - Other |
|
7210 | 30 | 90 | 10 | - - - Containing by weight of 0,6 % or more of carbon and of a thickness not exceeding 1.2 mm | 10 |
7210 | 30 | 90 | 90 | - - - Other | 5 |
|
|
|
| -Otherwise plated or zinc coated: |
|
7210 | 41 |
|
| - - Corrugated: |
|
7210 | 41 | 10 | 00 | - - - Of a thickness not exceeding 1.2 mm | 13 |
7210 | 41 | 20 | 00 | - - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less | 10 |
7210 | 41 | 90 | 00 | - - - Other | 10 |
7210 | 49 |
|
| - - Other: |
|
7210 | 49 | 10 |
| - - - Of a thickness not exceeding 1.2 mm |
|
7210 | 49 | 10 | 10 | - - - - Surface alloy clad, plated or zinc coated, containing by weight less than 0.04% of carbon | 0 |
7210 | 49 | 10 | 90 | - - - - Other | 13 |
7210 | 49 | 20 | 00 | - - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less | 10 |
7210 | 49 | 90 | 00 | - - - Other | 10 |
7210 | 50 | 00 | 00 | - Plated or coated with chromium oxides or with chromium and chromium oxides | 5 |
|
|
|
| - Plated or coated with aluminium: |
|
7210 | 61 |
|
| - - Plated or coated with aluminium-zinc alloys: |
|
7210 | 61 | 10 |
| - - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less |
|
7210 | 61 | 10 | 10 | - - - - Of a thickness not exceeding 1.2 mm | 13 |
7210 | 61 | 10 | 90 | - - - - Other | 10 |
7210 | 61 | 90 |
| - - - Other: |
|
7210 | 61 | 90 | 10 | - - - - Of a thickness not exceeding 1.2 mm | 13 |
7210 | 61 | 90 | 90 | - - - - Other | 10 |
7210 | 69 |
|
| - - Other: |
|
7210 | 69 | 10 |
| - - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less |
|
7210 | 69 | 10 | 10 | - - - - Of a thickness not exceeding 1.2 mm | 13 |
7210 | 69 | 10 | 90 | - - - - Other | 10 |
7210 | 69 | 90 |
| - - - Other: |
|
7210 | 69 | 90 | 10 | - - - - Of a thickness not exceeding 1.2 mm | 13 |
7210 | 69 | 90 | 90 | - - - - Other | 10 |
7210 | 70 |
|
| - Painted, varnished or coated with plastics: |
|
7210 | 70 | 10 |
| - - Containing by weight less than 0.6% of carbon and of a thickness 1.5 mm or less |
|
|
|
|
| - - - Not metal clad, plated or coated: |
|
7210 | 70 | 10 | 11 | - - - - Of a kind for production of parts of products of headings 8415, 8418 and 8450 | 3 |
7210 | 70 | 10 | 19 | - - - - Other | 10 |
7210 | 70 | 10 | 20 | - - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides | 10 |
|
|
|
| - - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or less: |
|
7210 | 70 | 10 | 31 | - - - - Of a kind for production of parts of products of headings 84.15, 84.18 and 84.50 | 3 |
7210 | 70 | 10 | 39 | - - - - Other | 10 |
7210 | 70 | 10 | 40 | - - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or more: | 5 |
7210 | 70 | 10 | 50 | - - - Otherwise plated or zinc coated, of a thickness of 1.2 mm or more | 10 |
|
|
|
| - - - Plated or coated with zinc or aluminium; of a thickness of 1.2 mm or less |
|
7210 | 70 | 10 | 61 | - - - - Of a kind for production of parts of products of headings 84.15, 85.18 and 8450 | 3 |
7210 | 70 | 10 | 69 | - - - - Other | 13 |
7210 | 70 | 10 | 90 | - - - Other | 1 |
7210 | 70 | 90 |
| - - Other: |
|
|
|
|
| - - - Not metal clad, plated or coated: |
|
7210 | 70 | 90 | 11 | - - - - Of a kind for production of parts of products of headings 84.15, 84.18 and 84.50 | 3 |
7210 | 70 | 90 | 19 | - - - - Other | 10 |
7210 | 70 | 90 | 20 | - - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides | 3 |
|
|
|
| - - - Electrolytically plated or coated with zinc, of a thickness of 1.2 mm or less: |
|
7210 | 70 | 90 | 31 | - - - - Of a kind for production of parts of products of headings 84.15, 84.18 and 84.50 | 3 |
7210 | 70 | 90 | 39 | - - - - Other | 10 |
7210 | 70 | 90 | 40 | - - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or more | 5 |
7210 | 70 | 90 | 50 | - - - Otherwise plated or coated with zinc or aluminium; of a thickness of 1.2 mm or more | 10 |
7210 | 70 | 90 | 60 | - - - Plated or coated with zinc or aluminium; of a thickness of 1.2 mm or less | 13 |
7210 | 70 | 90 | 90 | - - - Other: | 0 |
7210 | 90 |
|
| - Other: |
|
7210 | 90 | 10 |
| - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less |
|
7210 | 90 | 10 | 10 | - - - Not metal clad, plated or coated | 5 |
7210 | 90 | 10 | 20 | - - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides | 5 |
7210 | 90 | 10 | 30 | - - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or less | 10 |
7210 | 90 | 10 | 40 | - - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or more | 5 |
7210 | 90 | 10 | 50 | - - - Otherwise plated or coated with zinc or aluminium; of a thickness of 1.2 mm or more | 10 |
7210 | 90 | 10 | 60 | - - - Plated or coated with zinc or aluminium; of a thickness of 1.2 mm or less | 13 |
7210 | 90 | 10 | 90 | - - - Other | 1 |
7210 | 90 | 90 |
| - - Other: |
|
7210 | 90 | 90 | 10 | - - - Not metal clad, plated or coated | 5 |
7210 | 90 | 90 | 20 | - - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides | 3 |
7210 | 90 | 90 | 30 | - - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or less | 10 |
7210 | 90 | 90 | 40 | - - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or more | 5 |
7210 | 90 | 90 | 50 | - - - Otherwise plated or coated with zinc or aluminium; of a thickness of 1.2 mm or more | 10 |
7210 | 90 | 90 | 60 | - - - Plated or coated with zinc or aluminium; of a thickness of 1.2 mm or less | 13 |
7210 | 90 | 90 | 90 | - - - Other | 0 |
|
|
|
|
|
|
72.13 |
|
|
| - Iron and steel containing indentations, ribs, grooves or other deformations produced during the rolling process |
|
7213 | 10 | 00 | 00 | - Other, of free-cutting steel | 15 |
7213 | 20 | 00 | 00 | - Other: | 0 |
|
|
|
| - - Of circular cross-section measuring less than 14 mm in diameter |
|
7213 | 91 | 00 |
| - Containing indentations, ribs, grooves or other deformations produced during the rolling process |
|
7213 | 91 | 00 | 10 | - - - Of a kind used for welding rods | 5 |
7213 | 91 | 00 | 20 | - - - Manufactured mechanical steel | 5 |
7213 | 91 | 00 | 90 | - - - Other | 15 |
7213 | 99 | 00 |
| - - Other: |
|
7213 | 99 | 00 | 10 | - - - Of a kind used for welding rods | 5 |
7213 | 99 | 00 | 20 | - - - Manufactured mechanical steel | 5 |
7213 | 99 | 00 | 90 | - - - Other | 15 |
|
|
|
|
|
|
72.14 |
|
|
| Other bars and rods of iron or non-alloy steel, not further worked than forged, hot- rolled, hot-drawn or hot-extruded, but including those twisted after rolling. |
|
7214 | 10 |
|
| - Forged: |
|
|
|
|
| - - Containing by weight less than 0.6% of carbon: |
|
7214 | 10 | 11 |
| - - - Of circular cross-section |
|
7214 | 10 | 11 | 10 | - - - - Manufactured mechanical steel | 5 |
7214 | 10 | 11 | 90 | - - - - Other | 15 |
7214 | 10 | 19 |
| - - - Other: |
|
7214 | 10 | 19 | 10 | - - - - Manufactured mechanical steel | 5 |
7214 | 10 | 19 | 90 | - - - - Other | 15 |
|
|
|
| - - Other: |
|
7214 | 10 | 21 |
| - - - Of circular cross-section |
|
7214 | 10 | 21 | 10 | - - - - Manufactured mechanical steel | 5 |
7214 | 10 | 21 | 90 | - - - - Other | 15 |
7214 | 10 | 29 |
| - - - Other: |
|
7214 | 10 | 29 | 10 | - - - - Manufactured mechanical steel | 5 |
7214 | 10 | 29 | 90 | - - - - Other | 15 |
7214 | 20 |
|
| - Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling: |
|
|
|
|
| - - Containing by weight less than 0.6% of carbon: |
|
7214 | 20 | 11 |
| - - - Of circular cross-section |
|
7214 | 20 | 11 | 10 | - - - - Manufactured mechanical steel | 5 |
7214 | 20 | 11 | 90 | - - - - Other | 15 |
7214 | 20 | 19 |
| - - - Other: |
|
7214 | 20 | 19 | 10 | - - - - Manufactured mechanical steel | 5 |
7214 | 20 | 19 | 90 | - - - - Other | 15 |
|
|
|
| - - Other: |
|
7214 | 20 | 21 |
| - - - Of circular cross-section |
|
7214 | 20 | 21 | 10 | - - - - Manufactured mechanical steel | 5 |
7214 | 20 | 21 | 90 | - - - - Other | 15 |
7214 | 20 | 29 |
| - - - Other: |
|
7214 | 20 | 29 | 10 | - - - - Mechanical steel for manufacture | 5 |
7214 | 20 | 29 | 90 | - - - - Other | 15 |
7214 | 30 | 00 | 00 | - Other, of free-cutting steel | 0 |
|
|
|
| - Other: |
|
7214 | 91 |
|
| - - Of rectangular (other than square) cross- section: |
|
7214 | 91 | 10 |
| - - - Containing by weight less than 0.6% of carbon |
|
7214 | 91 | 10 | 10 | - - - - Manufactured mechanical steel | 5 |
7214 | 91 | 10 | 90 | - - - - Other | 15 |
7214 | 91 | 20 |
| - - - Containing by weight 0.6% or more of carbon |
|
7214 | 91 | 20 | 10 | - - - - Manufactured mechanical steel | 5 |
7214 | 91 | 20 | 90 | - - - - Other | 15 |
7214 | 99 |
|
| - - Other: |
|
7214 | 99 | 10 |
| - - - Containing by weight 0.6% or more of carbon, other than of circular cross-section |
|
7214 | 99 | 10 | 10 | - - - - Manufactured mechanical steel | 5 |
7214 | 99 | 10 | 90 | - - - - Other | 15 |
7214 | 99 | 90 |
| - - - Other: |
|
7214 | 99 | 90 | 10 | - - - - Manufactured mechanical steel | 5 |
7214 | 99 | 90 | 90 | - - - - Other | 15 |
|
|
|
|
|
|
72.15 |
|
|
| Other bars and rods of iron or non-alloy steel. |
|
7215 | 10 | 00 | 00 | - Of free-cutting steel, not further worked than cold-formed or cold-finished | 0 |
7215 | 50 |
|
| - Other, not further worked than cold-formed or cold-finished: |
|
7215 | 50 | 10 |
| - - Containing by weight 0.6% or more of carbon, other than of circular cross-section |
|
7215 | 50 | 10 | 10 | - - - Manufactured mechanical steel | 5 |
7215 | 50 | 10 | 90 | - - - Other | 15 |
7215 | 50 | 90 |
| - - Other: |
|
7215 | 50 | 90 | 10 | - - - Manufactured mechanical steel | 5 |
7215 | 50 | 90 | 90 | - - - Other | 15 |
7215 | 90 | 00 |
| - Other: |
|
7215 | 90 | 00 | 10 | - - Manufactured mechanical steel | 5 |
7215 | 90 | 00 | 90 | - - Other | 15 |
|
|
|
|
|
|
72.17 |
|
|
| Wire of iron or non-alloy steel. |
|
7217 | 10 |
|
| - Not plated or coated, whether or not polished: |
|
7217 | 10 | 10 | 00 | - - Containing by weight less than 0.25% of carbon | 10 |
|
|
|
| - - Containing by weight 0.25% or more but less than 0.6% of carbon: |
|
7217 | 10 | 22 | 00 | - - - Bead wire; flat hard steel reed wire; pre- stressed concrete steel wire; free-cutting steel wire | 5 |
7217 | 10 | 29 | 00 | - - - Other | 10 |
|
|
|
| - - Containing by weight 0.6% or more of carbon: |
|
7217 | 10 | 31 | 00 | - - - Spokes wire; bead wire; flat hard steel reed wire; pre-stressed concrete steel wire; free- cutting steel wire | 5 |
7217 | 10 | 39 | 00 | - - - Other | 5 |
7217 | 20 |
|
| - Zinc plated or coated: |
|
7217 | 20 | 10 | 00 | - - Containing by weight less than 0.25% carbon | 10 |
7217 | 20 | 20 | 00 | - - Containing by weight 0.25% or more but less than 0.45% of carbon | 5 |
|
|
|
| - - Containing by weight 0.45% or more of carbon: |
|
7217 | 20 | 91 | 00 | - - - High carbon steel core wire for steel reinforced aluminium conductors (ACSR) | 0 |
7217 | 20 | 99 | 00 | - - - Other | 5 |
7217 | 30 |
|
| - Plated or coated with other base metals: |
|
7217 | 30 | 10 | 00 | - - Containing by weight less than 0.25% of carbon | 10 |
7217 | 30 | 20 | 00 | - - Containing by weight 0.25% or more of carbon but less than 0.6% of carbon | 0 |
|
|
|
| - - Containing by weight 0.6% or more of carbon: |
|
7217 | 30 | 31 | 00 | - - - Copper alloy coated high carbon steel wire of a kind used in the manufacture of pneumatic rubber tyres (bead wire) | 0 |
7217 | 30 | 39 | 00 | - - - Other | 5 |
7217 | 90 | 00 |
| - Other |
|
7217 | 90 | 00 | 10 | - - Containing by weight less than 0.25% of carbon | 10 |
7217 | 90 | 00 | 90 | - - Other | 5 |
|
|
|
|
|
|
73.06 |
|
|
| Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel. |
|
|
|
|
| - Line pipe of a kind used for oil or gas pipelines: |
|
7306 | 11 | 00 | 00 | - - Welded, of stainless steel | 5 |
7306 | 19 | 00 | 00 | - - Other | 5 |
|
|
|
| - Casing and tubing of a kind used in drilling for oil or gas: |
|
7306 | 21 | 00 | 00 | - - Welded, of stainless steel | 5 |
7306 | 29 | 00 | 00 | - - Other | 5 |
7306 | 30 |
|
| - Other, welded, of circular cross-section, of iron or non-alloy steel: |
|
7306 | 30 | 10 | 00 | - - Boiler tubes | 8 |
7306 | 30 | 20 | 00 | - - Single or double-walled, copper-plated, Fluor resin-coated or zinc-chromate steel tubes with an external diameter not exceeding 15 mm | 8 |
7306 | 30 | 30 | 00 | - - Sheath pipe (heater pipe) for heating elements of electric flat irons or rice cookers, with an external diameter not exceeding 12 mm | 8 |
7306 | 30 | 90 |
| - - Other: |
|
7306 | 30 | 90 | 10 | - - - High pressure pipes | 5 |
7306 | 30 | 90 | 90 | - - - Other | 10 |
7306 | 40 |
|
| - Other, welded, of circular cross-section, of stainless steel: |
|
7306 | 40 | 10 | 00 | - - Boiler tubes | 7 |
7306 | 40 | 20 | 00 | - - Stainless steel pipes and tubes, with an external diameter exceeding 105 mm | 7 |
7306 | 40 | 30 | 00 | - - Pipes and tubes containing by weight at least 30% of nickel, with an external diameter not exceeding 10 mm | 7 |
7306 | 40 | 90 | 00 | - - Other | 7 |
7306 | 50 |
|
| - Other, welded, of circular cross-section, of other alloy steel: |
|
7306 | 50 | 10 | 00 | - - Boiler tubes | 5 |
7306 | 50 | 90 | 00 | - - Other | 5 |
|
|
|
| - Other, welded, of non-circular cross-section: |
|
7306 | 61 | 00 | 00 | - - Of square or rectangular cross-section | 5 |
7306 | 69 | 00 | 00 | - - Of other non-circular cross-section | 5 |
7306 | 90 |
|
| - Other: |
|
7306 | 90 | 10 | 00 | - - Bundy-weld pipes and tubes | 8 |
7306 | 90 | 90 |
| - - Other |
|
7306 | 90 | 90 | 10 | - - - High pressure pipes | 5 |
7306 | 90 | 90 | 90 | - - - Other | 8 |
|
|
|
|
|
|
