Nội dung toàn văn Decision No. 83/2008/QD-BTC of October 3, 2008, amending import duty rates applicable to a number of lines of goods on the preferential import tariff list.
THE MINISTRY OF FINANCE --------- | SOCIALIST REPUBLIC OF VIET NAM |
No. 83/2008/QD-BTC | Hanoi, October 3, 2008 |
DECISION
AMENDING IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST
THE MINISTER OF FINANCE
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 List and the Preferential Import and Export Tariff List 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 77/2003/ND-CP of the Government dated 1 July 2003 on functions, duties, powers and organizational structure of the Ministry of Finance;
Having considered the proposal of the Director of the Tax Policy Department;
DECIDES:
Article 1
To amend the preferential import duty rates applicable to a number of lines of goods stipulated in the Preferential Import and Export Tariff List issued with Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007 ("Decision 106") to become the new preferential import duty rates set out in List attached to this Decision which shall apply to import goods' customs declarations registered with the customs office as from 12 October 2008.
Article 2
To repeal the preferential import duty rates stipulated in the Appendix to Decision 106 as applicable to goods' Groups 0201, 0202, 0203, 0206, 0207, 2309, 7209 and 7210.
Article 3
This Decision shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.
| FOR THE MINISTER OF FINANCE |
LIST
OF AMENDED IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST
(Issued with Decision 83/2008/QD-BTC of the Minister of Finance dated 3 October 2008)
Code | Description | Tax Rate | |||
02.01 |
|
|
| Meat of bovine animals, fresh or chilled. |
|
0201 | 10 | 00 | 00 | - Carcasses and half-carcasses | 17 |
0201 | 20 | 00 | 00 | - Other cuts with bone in | 17 |
0201 | 30 | 00 | 00 | - Boneless | 17 |
|
|
|
|
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|
02.02 |
|
|
| Meat of bovine animals, frozen. |
|
0202 | 10 | 00 | 00 | - Carcasses and half-carcasses | 17 |
0202 | 20 | 00 | 00 | - Other cuts with bone in | 17 |
0202 | 30 | 00 | 00 | - Boneless | 17 |
|
|
|
|
|
|
02.03 |
|
|
| Meat of swine, fresh, chilled or frozen |
|
|
|
|
| - Fresh or chilled: |
|
0203 | 11 | 00 | 00 | - - Carcasses and half-carcasses | 27 |
0203 | 12 | 00 | 00 | - - Hams, shoulders and cuts thereof, with bone in | 27 |
0203 | 19 | 00 | 00 | - - Other | 27 |
|
|
|
| - Frozen: |
|
0203 | 21 | 00 | 00 | - - Carcasses and half-carcasses | 27 |
0203 | 22 | 00 | 00 | - - Hams, shoulders and cuts thereof, with bone in | 27 |
0203 | 29 | 00 | 00 | - - Other | 27 |
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|
|
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02.06 |
|
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| Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. |
|
0206 | 10 | 00 | 00 | - Of bovine animals, fresh or chilled | 13 |
|
|
|
| - Of bovine animals, frozen: |
|
0206 | 21 | 00 | 00 | - - Tongues | 13 |
0206 | 22 | 00 | 00 | - - Livers | 13 |
0206 | 29 | 00 | 00 | - - Other | 13 |
0206 | 30 | 00 | 00 | - Of swine, fresh or chilled | 13 |
|
|
|
| - Of swine, frozen: |
|
0206 | 41 | 00 | 00 | - - Livers | 13 |
0206 | 49 | 00 | 00 | - - Other | 13 |
0206 | 80 | 00 | 00 | - Other, fresh or chilled | 10 |
0206 | 90 | 00 | 00 | - Other, frozen | 10 |
02.07 |
|
|
| Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen. |
|
|
|
|
| - Of fowls of the species Gallus domesticus |
|
0207 | 11 | 00 | 00 | - - Not cut in pieces, fresh or chilled | 40 |
0207 | 12 | 00 | 00 | - - Not cut in pieces, frozen | 40 |
0207 | 13 | 00 | 00 | - - Cuts and offal, fresh or chilled | 40 |
0207 | 14 |
|
| - - Cuts and offal, frozen: |
|
0207 | 14 | 10 | 00 | - - - Wings | 20 |
0207 | 14 | 20 | 00 | - - - Thighs | 20 |
0207 | 14 | 30 | 00 | - - - Livers | 20 |
0207 | 14 | 90 | 00 | - - - Other | 20 |
|
|
|
| - Of turkeys: |
|
0207 | 24 | 00 | 00 | - - Not cut in pieces, fresh or chilled | 40 |
0207 | 25 | 00 | 00 | - - Not cut in pieces, frozen | 40 |
0207 | 26 | 00 | 00 | - - Cuts and offal, fresh or chilled | 40 |
0207 | 27 |
|
| - - Cuts and offal, frozen: |
|
0207 | 27 | 10 | 00 | - - - Livers | 20 |
0207 | 27 | 90 | 00 | - - - Other | 20 |
|
|
|
| - Of ducks, geese or guinea fowls: |
|
0207 | 32 |
|
| - - Not cut in pieces, fresh or chilled: |
|
0207 | 32 | 10 | 00 | - - - Of ducks | 40 |
0207 | 32 | 20 | 00 | - - - Of geese or guinea fowls | 40 |
0207 | 33 |
|
| - - Not cut in pieces, frozen: |
|
0207 | 33 | 10 | 00 | - - - Of ducks | 40 |
0207 | 33 | 20 | 00 | - - - Of geese or guinea fowls | 40 |
0207 | 34 | 00 | 00 | - - Fatty livers, fresh or chilled | 15 |
0207 | 35 | 00 | 00 | - - Other, fresh or chilled | 15 |
0207 | 36 |
|
| - - Other, frozen: |
|
0207 | 36 | 10 | 00 | - - - Fatty livers | 15 |
0207 | 36 | 90 | 00 | - - - Other | 15 |
|
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|
|
|
|
07.13 |
|
|
| Dried leguminous vegetables, shelled, whether or not skinned or split. |
|
0713 | 10 |
|
| - Peas (Pisum sativum): |
|
0713 | 10 | 10 | 00 | - - Suitable for sowing | 0 |
0713 | 10 | 90 |
| - - Other |
|
0713 | 10 | 90 | 10 | - - - Animal food | 13 |
0713 | 10 | 90 | 90 | - - - Other | 13 |
0713 | 20 |
|
| - Chickpeas (garbanzos): |
|
0713 | 20 | 10 | 00 | - - Suitable for sowing | 0 |
0713 | 20 | 90 | 00 | - - Other | 13 |
|
|
|
| - Beans (Vigna spp., Phaseolus spp.): |
|
0713 | 31 |
|
| - - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek: |
|
0713 | 31 | 10 | 00 | - - - Suitable for sowing | 0 |
0713 | 31 | 90 | 00 | - - - Other | 13 |
0713 | 32 |
|
| - - Small red (Adzuki) beans (Phaseolus or Vigna angularis): |
|
0713 | 32 | 10 | 00 | - - - Suitable for sowing | 0 |
0713 | 32 | 90 | 00 | - - - Other | 13 |
0713 | 33 |
|
| - - Kidney beans, including white pea beans (Phaseolus vulgaris): |
|
0713 | 33 | 10 | 00 | - - - Suitable for sowing | 0 |
0713 | 33 | 90 | 00 | - - - Other | 13 |
0713 | 39 |
|
| - - Other: |
|
0713 | 39 | 10 | 00 | - - - Suitable for sowing | 0 |
0713 | 39 | 90 | 00 | - - - Other | 13 |
0713 | 40 |
|
| - Lentils: |
|
0713 | 40 | 10 | 00 | - - Suitable for sowing | 0 |
0713 | 40 | 90 | 00 | - - Other | 13 |
0713 | 50 |
|
| - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor): |
|
0713 | 50 | 10 | 00 | - - Suitable for sowing | 0 |
0713 | 50 | 90 | 00 | - - Other | 13 |
0713 | 90 |
|
| - Other: |
|
0713 | 90 | 10 | 00 | - - Suitable for sowing | 0 |
0713 | 90 | 90 | 00 | - - Other | 13 |
|
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|
|
|
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10.08 |
|
|
| Buckwheat, millet and canary seed; other cereals. |
|
1008 | 10 | 00 | 00 | - Buckwheat | 5 |
1008 | 20 | 00 | 00 | - Millet | 2 |
1008 | 30 | 00 | 00 | - Canary seed | 10 |
1008 | 90 | 00 | 00 | - Other cereals | 5 |
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23.09 |
|
|
| Preparations of a kind used in animal feeding. |
|
2309 | 10 |
|
| - Dog or cat food, put up for retail sale: |
|
2309 | 10 | 10 | 00 | - - Containing meat | 0 |
2309 | 10 | 90 | 00 | - - Other | 0 |
2309 | 90 |
|
| - Other: |
|
|
|
|
| - - Complete feed: |
|
2309 | 90 | 11 | 00 | - - - Of a kind suitable for poultry | 8 |
2309 | 90 | 12 | 00 | - - - Of a kind suitable for swine | 8 |
2309 | 90 | 13 | 00 | - - - Of a kind suitable for prawns | 0 |
2309 | 90 | 19 | 00 | - - - Other | 0 |
2309 | 90 | 20 | 00 | - - Premixes, feed supplements or feed additives | 0 |
2309 | 90 | 30 | 00 | - - Other, containing meat | 0 |
2309 | 90 | 90 | 00 | - - Other | 0 |
|
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72.09 |
|
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| 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 | 7 |
7209 | 16 | 00 | 00 | - - Of a thickness exceeding 1 mm but less than 3 mm | 7 |
7209 | 17 | 00 | 00 | - - Of a thickness of 0.5 mm or more but not exceeding 1 mm | 7 |
7209 | 18 |
|
| - - Of a thickness of less than 0.5 mm: |
|
7209 | 18 | 10 | 00 | - - - Tin-mill black plate | 3 |
7209 | 18 | 20 | 00 | - - - Containing by weight less than 0.6% of carbon and of a thickness of 0.17 mm or less | 7 |
7209 | 18 | 90 | 00 | - - - Other | 7 |
|
|
|
| - Not in coils, not further worked than cold-rolled (cold-reduced): |
|
7209 | 25 | 00 | 00 | - - Of a thickness of 3 mm or more | 7 |
7209 | 26 | 00 | 00 | - - Of a thickness exceeding 1 mm but less than 3 mm | 7 |
7209 | 27 | 00 | 00 | - - Of a thickness of 0.5 mm or more but not exceeding 1 mm | 7 |
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 | 7 |
7209 | 28 | 90 | 00 | - - - Other | 7 |
7209 | 90 |
|
| - Other: |
|
7209 | 90 | 10 | 00 | - - Corrugated | 7 |
7209 | 90 | 90 | 00 | - - Other | 7 |
|
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|
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|
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 coated with zinc: |
|
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 of less than1.2 mm | 10 |
7210 | 30 | 10 | 90 | - - - Other | 5 |
7210 | 30 | 90 |
| - - Other: |
|
7210 | 30 | 90 | 10 | - - - Containing by weight 0.6% or more of carbon and of a thickness of 1.2 mm or less | 10 |
7210 | 30 | 90 | 90 | - - - Other | 5 |
|
|
|
| - Otherwise plated or coated with zinc: |
|
7210 | 41 |
|
| - - Corrugated: |
|
7210 | 41 | 10 | 00 | - - - Of a thickness not exceeding 1.2 mm | 12 |
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 | - - - - Clad, plated or coated by alloying surface containing by weight less than 0.004% | 0 |
7210 | 49 | 10 | 90 | - - - - Other | 12 |
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 | 3 |
|
|
|
| - 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 | 12 |
7210 | 61 | 10 | 90 | - - - - Other | 10 |
7210 | 61 | 90 |
| - - - Other: |
|
7210 | 61 | 90 | 10 | - - - - Of a thickness not exceeding 1.2 mm | 12 |
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 | 12 |
7210 | 69 | 10 | 90 | - - - - Other | 10 |
7210 | 69 | 90 |
| - - - Other: |
|
7210 | 69 | 90 | 10 | - - - - Of a thickness not exceeding 1.2 mm | 12 |
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 clad, plated or coated with metals: |
|
7210 | 70 | 10 | 11 | - - - - For production of components of products of headings 84.15, 84.18 and 84.50 | 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 | 3 |
|
|
|
| - - - Electrolytically plated or coated with zinc and of a thickness of 1.2 mm or less: |
|
7210 | 70 | 10 | 31 | - - - - For production of components of products of headings 84.15, 84.18 and 84.50 | 3 |
7210 | 70 | 10 | 39 | - - - - Other | 12 |
7210 | 70 | 10 | 40 | - - - Electrolytically plated or coated with zinc and of a thickness of 1.2 mm or more | 5 |
7210 | 70 | 10 | 50 | - - - Otherwise plated or coated with zinc or aluminium and of a thickness of 1.2 mm or more | 10 |
7210 | 70 | 10 | 60 | - - - Plated or coated with zinc or aluminium and of a thickness not exceeding 1.2 mm | 12 |
7210 | 70 | 10 | 90 | - - - Other | 0 |
7210 | 70 | 90 |
| - - Other: |
|
|
|
|
| - - - Not clad, plated or coated with metals: |
|
7210 | 70 | 90 | 11 | - - - - For production of components 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 and of a thickness of 1.2 mm or less: |
|
7210 | 70 | 90 | 31 | - - - - For production of components 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 coated with zinc and of a thickness of 1.2 mm or more | 5 |
7210 | 70 | 90 | 50 | - - - Otherwise plated or coated with zinc or aluminium and of a thickness of 1.2 mm or more | 10 |
7210 | 70 | 90 | 60 | - - - Plated or coated with zinc or aluminium and of a thickness not exceeding 1.2 mm | 12 |
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 not exceeding 1.5 mm: |
|
7210 | 90 | 10 | 10 | - - - Not clad, plated or coated with metals | 5 |
7210 | 90 | 10 | 20 | - - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides | 3 |
7210 | 90 | 10 | 30 | - - - Electrolytically plated or coated with zinc and of a thickness not exceeding 1.2 mm | 10 |
7210 | 90 | 10 | 40 | - - - Electrolytically plated or coated with zinc and of a thickness of 1.2 mm or more | 5 |
7210 | 90 | 10 | 50 | - - - Otherwise plated or coated with zinc or aluminium and of a thickness of 1.2 mm or more | 10 |
7210 | 90 | 10 | 60 | - - - Plated or coated with zinc or aluminium and of a thickness of not exceeding 1.2 mm | 12 |
7210 | 90 | 10 | 90 | - - - Other | 0 |
7210 | 90 | 90 |
| - - Other: |
|
7210 | 90 | 90 | 10 | - - - Not clad, plated or coated with metals | 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 coated with zinc and of a thickness not exceeding 1.2 mm | 10 |
7210 | 90 | 90 | 40 | - - - Electrolytically plated or coated with zinc and of a thickness of 1.2 mm or more | 5 |
7210 | 90 | 90 | 50 | - - - Otherwise plated or coated with zinc or aluminium and of a thickness of 1.2 mm or more | 10 |
7210 | 90 | 90 | 60 | - - - Plated or coated with zinc or aluminium and of a thickness of not exceeding 1.2 mm | 12 |
7210 | 90 | 90 | 90 | - - - Other | 0 |
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