Nội dung toàn văn Circular No. 179/2009/TT-BTC, amending preferential import duty rates for a number of commodity items in the preferential import
THE MINISTER OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 179/2009/TT-BTC | Hanoi, September 14, 2009 |
CIRCULAR
AMENDING PREFERENTIAL IMPORT DUTY RATES FOR A NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTRY OF FINANCE
Pursuant to June 14, 2004 Law No. 45/2005/ QH11 on Import Duty and Export Duty;
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 dutiable commodity groups and the duty rate bracket for each commodity group, and the Preferential Import Tariff according to the list of dutiable commodity groups and the preferential duty rate bracket for each commodity group;
Pursuant to the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the Law on Import Duty and Export Duty;
Pursuant to the Government's Decree No. 118/2008/ND-CPof November27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance guides the application of preferential import duty rates to a number of commodity items in the Preferential Import Tariff as follows:
Article 1. Import duty rates
To adjust preferential import duty rates for commodity items under headings 39,20, 39.26 and 85,39 specified in the Finance Minister's Decision No. 106/2007/QD-BTC of December 20. 2007. promulgating the Export Tariff and the Preferential Import Tariff, and documents amending and supplementing this Decision, into new preferential import duty rates specified in the list attached to this Circular.
Article 2. Effect
This Circular takes effect 45 days from the date of its signing.
| FOR THE MINISTER OF FINANCE |
LIST
OF ADJUSTED PREFERENTIAL IMPORT DUTY RATES FOR A NUMBER OF COMMODITY ITEMS
(Attached to the Finance Ministry's Circular No. 179/2009/TT-BTC of September 14, 2009)
Code | Description | Duty rate (%) | |||
39.20 |
|
|
| Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | |
3920 | 10 | 00 | 00 | - Of polymers of ethylene | 9 |
3920 | 20 | 00 |
| - Of polymers of propylene: | |
3920 | 20 | 00 | 10 | - - BOPP film | 5 |
3920 | 20 | 00 | 90 | - - Other | 9 |
|
|
|
| - Of polymers of styrene: | |
3920 | 30 | 10 | 00 | - - Used as an adhesive by melting | 10 |
3920 | 30 | 90 |
| - - Other: | |
3920 | 30 | 90 | 10 | - ABS plates used in the manufacture of refrigerators | 5 |
3920 | 30 | 90 | 90 | - - - Other | 10 |
|
|
|
| - Of polymers of vinyl chloride: | |
3920 | 43 | 00 |
| - - Containing by weight not less than 6% of plasticizers: | |
3920 | 43 | 00 | 10 | Of over 2 m in width | 10 |
3920 | 43 | 00 | 20 | - Tapes used in the manufacture of telephonic or electric wires | 10 |
3920 | 43 | 00 | 90 | - - - Other | 16 |
3920 | 49 | 00 | 00 | - - Other | 10 |
|
|
|
| - Of acrylic polymers: | |
3920 | 51 | Of) | 00 | - - Of poly (methyl methacrylate) | 10 |
3920 | 59 | 00 | 00 | - - Other | 10 |
|
|
|
| - Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: | |
3920 | 61 | 00 | 00 | - - Of polycarbonates | 10 |
3920 | 62 |
|
| - - Of poly (ethylene terephthalate): | |
3920 | 62 | 10 | 00 | Film | 5 |
3920 | 62 | 90 | 00 | - - - Other | 10 |
3920 | 63 | 00 | 00 | - - Of unsaturated polyesters | 10 |
3920 | 69 | 00 | 00 | - - Of other polyesters | 10 |
|
|
|
| - Of cellulose or its chemical derivatives: | |
3920 | 71 |
|
| - - Of regenerated cellulose: | |
3920 | 71 | 10 | 00 | Cellophane film | 5 |
3920 | 71 | 20 | 00 | Viscose tear-off ribbon; foil | 10 |
3920 | 71 | 90 | 00 | - - - Other | 10 |
3920 | 73 | 00 | 00 | - - Of cellulose acetate | 10 |
3920 | 79 | 00 | 00 | - - Of other cellulose derivatives | 10 |
|
|
|
| - Of other plastics: | |
3920 | 91 |
|
| - - Of poly (vinyl butyral): | |
3920 | 91 | 10 | 00 | Film of a kind used in safety glass, of a thickness between 0.38 mm and 0.76 mm, not exceeding 2 m in width | 3 |
3920 | 91 | 90 | 00 | - - - Other | 3 |
3920 | 92 |
|
| - - Of polyamides: | |
3920 | 92 | 10 | 00 | Of polyamides-6 | 10 |
3920 | 92 | 20 | 00 | Used as an adhesive by melting | 10 |
3920 | 92 | 90 | 00 | - - - Other | 10 |
3920 | 93 |
|
| - - Of amino-resins: | |
3920 | 93 | 10 | 00 | Used as an adhesive by melting | 10 |
3920 | 93 | 90 | 00 | - - - Other | 10 |
3920 | 94 |
|
| - - Of phenolic resins: | |
3920 | 94 | 10 | 00 | Phenol formaldehyde (bakelite) sheets | 10 |
3920 | 94 | 90 | 00 | - - - Other | 10 |
3920 | 99 | 00 | 00 | - - Of other plastics | 10 |
39.26 |
|
|
| Other articles of plastics and articles of other materials of headings 39.01 to 39.14 | |
3926 | 10 | 00 | 00 | - Office or school supplies | 32 |
3926 | 20 |
|
| - Articles of apparel and clothing accessories (including gloves, mittens and mitts): | |
3926 | 20 | 60 | 00 | - - Articles of apparel used for the protection from chemical substances, radiation and fire | 16 |
3926 | 20 | 90 | 00 | - - Other | 32 |
3926 | 30 | 00 |
| - Fittings for furniture, coachwork or the like: | |
3926 | 30 | 00 | 10 | - Fittings for motor vehicles | 20 |
3926 | 30 | 00 | 90 | - - Other | 29 |
3926 | 40 | 00 | 00 | - Statuettes and other ornamental articles | 32 |
3926 | 90 |
|
| - Other: | |
3926 | 90 | 10 | 00 | - - Floats for fishing nets | 25 |
3926 | 90 | 20 | 00 | - - Fans and handscreens, frames and handles therefor, and parts thereof | 25 |
|
|
|
| - - Hygienic, medical and surgical articles: | |
3926 | 90 | 32 | 00 | - Plastic moulds with denture prints | 13 |
3926 | 90 | 39 |
| - - - Other: | |
3926 | 90 | 39 | 10 | Urine bags | 13 |
3926 | 90 | 39 | 90 | Other | 5 |
|
|
|
| - - Safety and protective devices: | |
3926 | 90 | 41 | 00 | Police shields | 5 |
3926 | 90 | 42 | 00 | - Protective masks and similar articles for use in welding and similar work | 16 |
3926 | 90 | 44 | 00 | - Life saving cushions for protection of persons falling from heights | 16 |
3926 | 90 | 45 | 00 | - Reflected light nails | 5 |
3926 | 90 | 49 | 00 | - - - Other | 16 |
|
|
|
| - - Industrial articles: | |
3926 | 90 | 53 | 00 | - Transmission or conveyor belts or belting | 16 |
3926 | 90 | 55 | 00 | Plastic J-hooks and bunch blocks for detonators | 16 |
3926 | 90 | 59 | 00 | - - - Other | 16 |
3926 | 90 | 60 | 00 | - - Poultry feeders | 16 |
3926 | 90 | 70 | 00 | - - Corset busks and similar supports for articles of apparel or clothing accessories | 16 |
3926 | 90 | 80 |
| - - Cards for jewelry or small objects of personal adornment; beads; shoe lasts: | |
3926 | 90 | 80 | 10 | Shoe lasts | 0 |
3926 | 90 | 80 | 90 | - - - Other | 16 |
3926 | 90 | 90 |
| - - Other: | |
3926 | 90 | 90 | 10 | - - Nipple former, breastshells, nipple shields, hand expression funnel, supplement nursing system, feeder (Haberman type) | 16 |
3926 | 90 | 90 | 20 | Racket strings of a length not exceeding 15 m put up for retail | 17 |
3926 | 90 | 90 | 30 | Vacuum-tube supports used in the manufacture of solar energy water-heaters | 17 |
3926 | 90 | 90 | 90 | - - - Other | 24 |
85.39 |
|
|
| Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps | |
8539 | 10 |
|
| Sealed beam lamp units: | |
8539 | 10 | 10 |
| - - For motor vehicles of Chapter 87: | |
8539 | 10 | 10 | 10 | Used for automobiles | 25 |
8539 | 10 | 10 | 90 | - - - Other | 25 |
8539 | 10 | 90 | 00 | - - Other | 0 |
|
|
|
| - Other filament lamps, excluding ultra-violet or infra-red lamps: | |
8539 | 21 |
|
| - - Tungsten halogen: | |
8539 | 21 | 20 | 00 | - Used for medical equipment | 0 |
8539 | 21 | 30 |
| Used for motor vehicles: | |
8539 | 21 | 30 | 10 | Used for automobiles | 23 |
8539 | 21 | 30 | 90 | Other | 23 |
8539 | 21 | 40 | 00 | Other reflector lamp bulbs | 10 |
8539 | 21 | 90 | 00 | - - - Other | 0 |
8539 | 22 |
|
| - - Other, of a power not exceeding 200 W and for a voltage exceeding 100 V: | |
8539 | 22 | 20 | 00 | --- Used for medical equipment | 0 |
8539 | 22 | 30 | 90 | --- Other reflector lamp bulbs | 10 |
8539 | 22 | 90 | 00 | - - - Other | 34 |
8539 | 29 |
|
| - - Other: | |
8539 | 29 | 10 | 00 | Used for medical equipment | 0 |
8539 | 29 | 20 |
| Used for motor vehicles: | |
8539 | 29 | 20 | 10 | Used for automobiles | 25 |
8539 | 29 | 20 | 90 | Other | 25 |
8539 | 29 | 30 | 00 | Other reflector lamp bulbs | 10 |
8539 | 29 | 40 |
| Flashlight bulbs; miniature indicator bulbs, rated over 2.25 V: | |
8539 | 29 | 40 | 10 | Special purpose bulbs for medical equipment | 0 |
8539 | 29 | 40 | 90 | Other | 10 |
8539 | 29 | 50 | 00 | Other, having capacity exceeding 200 W but not exceeding 300 W and a voltage exceeding 100 V | 34 |
8539 | 29 | 60 |
| Other, having capacity not exceeding 200 W and a voltage not exceeding 100 V: | |
8539 | 29 | 60 | 10 | Light bulbs for explosion prevention with two filaments of 3.6V- 0.5/1 A, with capacity of 3.6W, used for production of miner's lamps for explosion prevention | 0 |
8539 | 29 | 60 | 90 | Other | 10 |
8539 | 29 | 90 | 00 | - - - Other | 8 |
|
|
|
| - Discharge lamps, other than ultra-violet lamps: | |
8539 | 31 |
|
| - - Fluorescent, hot cathode: | |
8539 | 31 | 10 | 00 | Tubes for compact fluorescent lamps | 34 |
8539 | 31 | 90 | 00 | - - - Other | 34 |
8539 | 32 | 00 | 00 | - - Mercury or sodium vapor lamps; metal halide lamps | 0 |
8539 | 39 |
|
| - - Other: | |
8539 | 39 | 10 | 00 | Tubes for compact fluorescent lamps | 10 |
8539 | 39 | 20 | 00 | Discharge lamps for decorative or public purposes | 31 |
8539 | 39 | 30 | 00 | Other fluorescent cold cathode types | 10 |
8539 | 39 | 40 |
| Lamps for motor vehicle or cycles: | |
8539 | 39 | 40 | 10 | Used for automobiles | 25 |
8539 | 39 | 40 | 90 | Other | 25 |
8539 | 39 | 90 | 00 | - - - Other | 0 |
|
|
|
| - Ultra-violet or infra-red lamps; arc lamps: | |
8539 | 41 | 00 | 00 | - - Arc lamps | 0 |
8539 | 49 | 00 | 00 | - - Other | 0 |
8539 | 90 |
|
| - Parts: | |
8539 | 90 | 10 | 00 | - - Aluminum end caps for fluorescent lamps; aluminum screw caps for incandescent lamps | 5 |
8539 | 90 | 20 |
| - - Other, suitable for lamps of vehicles of all kinds: | |
8539 | 90 | 20 | 10 | Used for automobiles | 15 |
8539 | 90 | 20 | 90 | - - - Other | 20 |
8539 | 90 | 90 | 00 | - - Other | 0 |
