Circular No. 63/2012/TT-BTC amending the special preferential import tax rates đã được thay thế bởi Circular No. 168/2014/TT-BTC promulgating Vietnam’s special preferential import và được áp dụng kể từ ngày 01/01/2015.
Nội dung toàn văn Circular No. 63/2012/TT-BTC amending the special preferential import tax rates
THE MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
No. 63/2012/TT-BTC | Hanoi, April 23, 2012 |
CIRCULAR
AMENDING THE SPECIAL PREFERENTIAL IMPORT TAX RATES ON A NUMBER OF COMMODITY GROUPS IN SPECIAL PREFERENTIAL IMPORT TARIFFS
Pursuant to the Law on Import Tax and Export Tax No. 45/ 2005/QH11 dated June 14, 2005;
Pursuant to the Government's Decree No. 87/2010/ND-CP dated August 13, 2010, detailing a number of articles of June 14, 2005 the Law on Import Tax and Export Tax;
Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In furtherance of the Comprehensive Economic Partnership Agreement between Japan and the Association of Southeast Asian Nations (ASEAN) signed on April 3, 2008 in Brunei Darussalam; on April 7, 2008 in Cambodia; on March 31, 2008 in Indonesia; on April 4, 2008 in Laos; on April 14, 2008 in Malaysia; on April 10, 2008 in Myanmar; on April 2, 2008 in Philippines; on March 26, 2008 in Singapore; on April 11, 2008 in Thailand; on April 1, 2008 in Vietnam; and on March 28, 2008 in Japan, and was approved by the Prime Minister of the Socialist Republic of Vietnam in Official Dispatch No. 1346/TTg-QHQT dated August 15. 2008;
In furtherance of the Economic Partnership Agreement between Vietnam and Japan signed on December 25, 2008 in Japan and approved by the Prime Minister of the Socialist Republic of Vietnam in Decision No. 57/2009/QD-TTg dated April 16. 2009;
In furtherance of the Free Trade Agreement ASEAN-Australia-New Zealand signed on February 27, 2009 in Thailand and approved by the Prime Minister of the Socialist Republic of Vietnam in Official Dispatch No. 1042/TTg-QHQT dated June 24, 2009;
At the proposal of the director of the Department of International Cooperation;
The Minister of Finance amends the special preferential import tax rates on a number of commodity groups in Special preferential Import Tariffs as follows:
Article 1. Amending the special preferential import tax rates on a number of commodities in the Headings 8702, 8703, 8704, 8708 and 8716 in Vietnam's Special preferential Import Tariff for the purpose of implementing the Comprehensive Economic Partnership Agreement between Japan and ASEAN during 2012-2015 promulgated together with the Ministry of Finance's Circular No. 20/2012/TT-BTC dated February 15, 2012, imposing new preferential import tax rates specified in Annex I promulgated together with this Circular.
Article 2. Amending the special preferential import tax rates on a number of commodities in the Headings 8702, 8703,8704,8708 and 8716 in Vietnam's Special preferential Import Tariff for the purpose of implementing the Economic Partnership Agreement Vietnam-Japan during 2012-2015 promulgated together with the Ministry of Finance's Circular No. 21/2012/TT-BTC dated February 15, 2012, imposing new special preferential import tax rates, specified in Annex II promulgated together with this Circular.
Article 3. Amending the special preferential import tax rates on a number of commodities in the Headings 8702, 8703, 8704 and 8716 in Vietnam's Special preferential Import Tariff for the purpose of implementing the Free Trade Agreement ASEAN-Australia-New Zealand during 2012-2014 promulgated together with the Ministry of Finance's Circular No. 44/2012/TT-BTC dated March 16, 2012, imposing new special preferential import tax rates specified in Appendix III promulgated together with this Circular.
Article 4. This Circular takes effect after 45 days from the date of its signing./.
| FOR THE MINISTER |
ANNEX I
LIST OF SPECIAL PREFERENTIAL IMPORT TAX RATES ON A NUMBER OF COMMODITIES IN VIETNAM'S SPECIAL PREFERENTIAL IMPORT TARIFF FOR THE PURPOSE OF IMPLEMENTING THE COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT ASEAN-JAPAN DURING 2012-2015
(Promulgated together with the Ministry of Finance's Circular No. 63/2012/TT-BTC dated April 23, 2012)
Code | Description | AJCEP tax rates (%) | ||||
2012 - March 31, 2013 | April 1, 2013 -March 31, 2014 | April 1, 2014 - March 31, 2015 | ||||
87.02 |
|
| Motor vehicles for the transport of at least 10 persons, including the driver |
|
|
|
8702 | 10 |
| - With compression-ignition internal combustion reciprocating piston engine (diesel or semi-diesel): |
|
|
|
|
|
| - - Other: |
|
|
|
8702 | 10 | 60 | - - - Cars (including stretch limousines but excluding coaches, buses, minibuses, or vans) | 70 | 70 | 70 |
|
|
| - - - Motor vehicles for the transport at least 30 persons and specially designed for use in airports: |
|
|
|
8702 | 10 | 71 | - - - 6 tons ≤ g.v.w < 18 tons | 5 | 5 | 5 |
8702 | 10 | 79 | - - - Other | 5 | 5 | 5 |
|
|
| - - - Other coaches, buses or minibuses: |
|
|
|
8702 | 10 | 81 | - - - 6 tons ≤ g.v.w < 18 tons | 70 | 70 | 70 |
8702 | 10 | 89 | - - - Other | 70 | 70 | 70 |
8702 | 10 | 90 | - - - Other | 70 | 70 | 70 |
8702 | 90 |
| - Other: |
|
|
|
|
|
| - - Other: |
|
|
|
|
|
| - - - Motor vehicles for the transport of at least 30 persons: |
|
|
|
8702 | 90 | 93 | - - - - Motor vehicles specially designed for use in airports | 5 | 5 | 5 |
87.03 |
|
| Motor cars and other motor vehicles principally designed for the transport of persons (except for the kinds in heading 87.02), including station wagons and racing cars |
|
|
|
|
|
| - Other vehicles, with spark-ignition internal combustion reciprocating piston engine: |
|
|
|
8703 | 21 |
| - - cylinder capacity ≤ 1,000cc |
|
|
|
|
|
| - - - Others: |
|
|
|
8703 | 21 | 91 | - - - - Ambulances | 78 | 78 | 78 |
8703 | 21 | 92 | - - - - Motorhomes | 78 | 78 | 78 |
8703 | 21 | 99 | - - - - Other: | 5 | 5 | 4 |
8703 | 22 |
| - - 1,000cc < cylinder capacity ≤ 1,500cc |
|
|
|
|
|
| - - - Other: |
|
|
|
8703 | 22 | 91 | - - - - Ambulances | 25 | 25 | 25 |
8703 | 22 | 92 | - - - - Motorhomes | 78 | 78 | 78 |
8703 | 22 | 99 | - - - - Other | 5 | 5 | 4 |
8703 | 23 |
| - - 1,500cc < cylinder capacity ≤ 3,000cc |
|
|
|
|
|
| - - - Hearses: |
|
|
|
8703 | 23 | 21 | - - - - CKD | 5 | 5 | 4 |
8703 | 23 | 29 | - - - - Other | 5 | 5 | 4 |
|
|
| - - - Prison vans: |
|
|
|
8703 | 23 | 31 | - - - - CKD | 5 | 5 | 4 |
8703 | 23 | 39 | - - - - Other | 5 | 5 | 4 |
8703 | 24 |
| - - cylinder capacity ≥ 3,000 cc: |
|
|
|
|
|
| - - - Hearses: |
|
|
|
8703 | 24 | 21 | - - - - CKD | 5 | 5 | 4 |
8703 | 24 | 29 | - - - - Other | 5 | 5 | 4 |
|
|
| - - - Prison vans: |
|
|
|
8703 | 24 | 31 | - - - - CKD | 5 | 5 | 4 |
8703 | 24 | 39 | - - - - Other | 5 | 5 | 4 |
|
|
| - Other motor cars, with compression-ignition internal combustion reciprocating piston engine (diesel or semi-diesel): |
|
|
|
8703 | 31 |
| - - Cylinder capacity ≤ 1,500 cc: |
|
|
|
8703 | 31 | 40 | - - - Ambulances | 20 | 20 | 20 |
8703 | 31 | 50 | - - - Motor-homes | 78 | 78 | 78 |
|
|
| - - - Other: |
|
|
|
8703 | 31 | 91 | - - - - 4WD | 78 | 78 | 78 |
8703 | 31 | 99 | - - - - Other | 5 | 5 | 4 |
8703 | 32 |
| - - 1,500cc ≤ cylinder capacity ≤ 2,500cc |
|
|
|
|
|
| - - - Hearses: |
|
|
|
8703 | 32 | 21 | - - - - CKD | 5 | 5 | 4 |
8703 | 32 | 29 | - - - - Other | 5 | 5 | 4 |
|
|
| - - - Prison vans: |
|
|
|
8703 | 32 | 31 | - - - - CKD | 5 | 5 | 4 |
8703 | 32 | 39 | - - - - Other | 5 | 5 | 4 |
8703 | 33 |
| - - Cylinder capacity ≥ 2,500 cc: |
|
|
|
|
|
| - - - Hearses: |
|
|
|
8703 | 33 | 21 | - - - - CKD | 5 | 5 | 4 |
8703 | 33 | 29 | - - - - Other | 5 | 5 | 4 |
|
|
| - - - Prison vans: |
|
|
|
8703 | 33 | 31 | - - - - CKD | 5 | 5 | 4 |
8703 | 33 | 39 | - - - - Other | 5 | 5 | 4 |
|
|
| - Other: |
|
|
|
8703 | 90 |
| - - Electric vehicles: |
|
|
|
|
|
| - - - Other: |
|
|
|
8703 | 90 | 19 | - - - - Other | 5 | 5 | 4 |
87.04 |
|
| Motor vehicles for the transport of goods |
|
|
|
8704 | 10 |
| - Dumper trucks designed for off-road use: |
|
|
|
|
|
| - - Other: |
|
|
|
8704 | 10 | 23 | - - - g.v.w ≤ 5 tons | 65 | 65 | 65 |
8704 | 10 | 24 | - - - 5 tons < g.v.w ≤ 10 tons | 60 | 60 | 60 |
8704 | 10 | 25 | - - - 10 tons < g.v.w ≤ 20 tons | 30 | 30 | 30 |
8704 | 10 | 26 | - - - 20 tons < g.v.w ≤ 24 tons | 20 | 20 | 20 |
8704 | 10 | 27 | - - - 24 tons < g.v.w ≤ 45 tons | 10 | 10 | 10 |
8704 | 10 | 28 | - - - g.v.w > 45 tons | 0 | 0 | 0 |
|
|
| - Other, with compression-ignition internal combustion reciprocating piston engine (diesel or semi-diesel): |
|
|
|
8704 | 23 |
| - - g.v.w > 20 tons: |
|
|
|
|
|
| - - - 24 tons < g.v.w ≤ 45 tons |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 23 | 61 | - - - - - Refrigerated trucks | 25 | 25 | 25 |
8704 | 23 | 62 | - - - - - Garbage truck with compactor | 25 | 25 | 25 |
8704 | 23 | 63 | - - - - - Tankers; Cement tankers | 25 | 25 | 25 |
8704 | 23 | 64 | - - - - - Armored vehicles for valuables transport | 25 | 25 | 25 |
8704 | 23 | 65 | - - - - - Hook lift trucks | 25 | 25 | 25 |
8704 | 23 | 66 | - - - - - Dumper trucks | 25 | 25 | 25 |
8704 | 23 | 69 | - - - - - Other | 25 | 25 | 25 |
|
|
| - - - g.v.w > 45 tons: |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 23 | 81 | - - - - - Refrigerated trucks | 0 | 0 | 0 |
8704 | 23 | 82 | - - - - - Garbage truck with compactor | 0 | 0 | 0 |
8704 | 23 | 83 | - - - - - Tanker vehicles, bulk-cement trucks | 0 | 0 | 0 |
8704 | 23 | 84 | - - - - - Armored vehicles for valuables transport | 0 | 0 | 0 |
8704 | 23 | 85 | - - - - - Hook lift trucks | 0 | 0 | 0 |
8704 | 23 | 86 | - - - - - Dumper trucks | 0 | 0 | 0 |
8704 | 23 | 89 | - - - - - Other | 0 | 0 | 0 |
|
|
| - Other, with spark-ignition internal combustion piston engine: |
|
|
|
8704 | 32 |
| - - g.v.w > 5 tons: |
|
|
|
|
|
| - - - 24 tons < g.v.w ≤ 45 tons |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 32 | 81 | - - - - - Refrigerated trucks | 25 | 25 | 25 |
8704 | 32 | 82 | - - - - - Garbage truck with compactor | 25 | 25 | 25 |
8704 | 32 | 83 | - - - - - Tankers; Cement tankers | 25 | 25 | 25 |
8704 | 32 | 84 | - - - - - Armored vehicles for valuables transport | 25 | 25 | 25 |
8704 | 32 | 85 | - - - - - Hook lift trucks | 25 | 25 | 25 |
8704 | 32 | 86 | - - - - - Dumper trucks | 25 | 25 | 25 |
8704 | 32 | 89 | - - - - - Other | 25 | 25 | 25 |
|
|
| - - - g.v.w > 45 tons: |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 32 | 93 | - - - - - Refrigerated trucks | 0 | 0 | 0 |
8704 | 32 | 94 | - - - - - Garbage truck with compactor | 0 | 0 | 0 |
8704 | 32 | 95 | - - - - - Tanker vehicles, bulk-cement Trucks | 0 | 0 | 0 |
8704 | 32 | 96 | - - - - - Armored vehicles for valuables transport | 0 | 0 | 0 |
8704 | 32 | 97 | - - - - - Hook lift trucks | 0 | 0 | 0 |
8704 | 32 | 98 | - - - - - Dumper trucks | 0 | 0 | 0 |
8704 | 32 | 99 | - - - - - Other | 0 | 0 | 0 |
8704 | 90 |
| - Other: |
|
|
|
|
|
| - - Other: |
|
|
|
8704 | 90 | 91 | - - - g.v.w ≤ 5 tons | 78 | 78 | 78 |
8704 | 90 | 92 | - - - 5 tons < g.v.w ≤ 10 tons | 78 | 78 | 78 |
8704 | 90 | 93 | - - - 10 tons < g.v.w ≤ 20 tons | 78 | 78 | 78 |
8704 | 90 | 94 | - - - 20 tons < g.v.w ≤ 45 tons | 78 | 78 | 78 |
8704 | 90 | 99 | - - - Other | 0 | 0 | 0 |
87.08 |
|
| Parts and accessories of motor vehicles of headings from 87.01 to 87.05 |
|
|
|
8708 | 10 |
| - Bumpers and its accessories: |
|
|
|
8708 | 10 | 10 | - - For vehicles of heading 87.01 | 21 | 19 | 17 |
8708 | 10 | 90 | - - Other | 3 | 3 | 3 |
|
|
| - Other parts and accessories of the body (including the cab): |
|
|
|
8708 | 21 | 00 | - - Seat belts | 5 | 5 | 5 |
8708 | 29 |
| - - Other: |
|
|
|
|
|
| - - - Car door parts: |
|
|
|
8708 | 29 | 11 | - - - - For vehicles of heading 87.01 | 21 | 19 | 17 |
8708 | 29 | 20 | - - - Seat belt parts | 0 | 0 | 0 |
|
|
| - - - Other: |
|
|
|
8708 | 29 | 92 | - - - - For vehicles of heading 87.01 | 21 | 19 | 17 |
|
|
| - - - - For vehicles of heading 87.02 or 87.04: |
|
|
|
8708 | 29 | 96 | - - - - - Interior accessories; mudguards | 3 | 3 | 3 |
8708 | 29 | 97 | - - - - Hood prop | 3 | 3 | 3 |
8708 | 29 | 98 | - - - - - Other | 3 | 3 | 3 |
8708 | 29 | 99 | - - - - Other | 3 | 3 | 3 |
8708 | 30 |
| - Brakes and brake boosters; parts thereof: |
|
|
|
8708 | 30 | 10 | - - For vehicles of heading 87.01 | 21 | 19 | 17 |
8708 | 30 | 30 | - - Drum brakes, disc brakes and air brakes for vehicles of heading 87.02 or 87.04 | 3 | 3 | 3 |
8708 | 30 | 90 | - - Other | 3 | 3 | 3 |
8708 | 40 |
| - Gearboxes and parts thereof: |
|
|
|
|
|
| - - Gearboxes, unassembled: |
|
|
|
8708 | 40 | 13 | - - - For vehicles of heading 87.04 or 87.05 | 3 | 3 | 3 |
8708 | 40 | 14 | - - - For vehicles of heading 87.01 | 21 | 19 | 17 |
8708 | 40 | 19 | - - - Other |
| 3 | 3 |
|
|
| - - Gearboxes, assembled: |
|
|
|
8708 | 40 | 25 | - - - For vehicles of heading 87.01 | 21 | 19 | 17 |
8708 | 40 | 27 | - - -For vehicles of heading 87.04 or 87.05 | 3 | 3 | 3 |
8708 | 40 | 29 | - - - Other | 3 | 3 | 3 |
|
|
| - - Parts: |
|
|
|
8708 | 40 | 91 | - - - For vehicles of heading 87.01 | 30 | 30 | 30 |
8708 | 40 | 92 | - - - For vehicles of heading 87.03 | 5 | 0 | 0 |
8708 | 40 | 99 | - - - Other | 5 | 0 | 0 |
8708 | 50 |
| - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: |
|
|
|
|
|
| - - Unassembled: |
|
|
|
8708 | 50 | 13 | - - - For vehicles of heading 87.04 or 87.05 | 3 | 3 | 3 |
8708 | 50 | 15 | - - - For vehicles of heading 87.01 | 21 | 19 | 17 |
8708 | 50 | 19 | - - - Other | 3 | 5 | 3 |
|
|
| - - Assembled: |
|
|
|
8708 | 50 | 25 | - - - For vehicles of heading 87.01 | 21 | 19 | 17 |
8708 | 50 | 27 | - - - For vehicles of heading 87.04 or 87.05 | 3 | 3 | 3 |
8708 | 50 | 29 | - - - Other | 3 | 3 | 3 |
|
|
| - - Parts: |
|
|
|
|
|
| - - - For vehicles of heading 87.01: |
|
|
|
8708 | 50 | 91 | - - - - Ring gears and pinion gears (Parts of the differential) | 5 | 0 | 0 |
8708 | 50 | 92 | - - - - Other | 5 | 0 | 0 |
8708 | 50 | 93 | - - - For vehicles of heading 87.03 | 5 | 0 | 0 |
8708 | 50 | 99 | - - - Other | 5 | 0 | 0 |
8708 | 70 |
| - Wheels and their parts and accessories: |
|
|
|
|
|
| - - Hubcaps: |
|
|
|
8708 | 70 | 15 | - - - For vehicles of heading 87.01 | 21 | 19 | 17 |
8708 | 70 | 16 | - - - For vehicles of heading 87.03 | 17 | 16 | 14 |
8708 | 70 | 17 | - - - For vehicles of heading 87.02 or 87.04 | 3 | 3 | 3 |
8708 | 70 | 19 | - - - Other | 3 | 3 | 3 |
|
|
| - - Wheels with tires: |
|
|
|
8708 | 70 | 21 | - - - For vehicles of heading 87.01 | 17 | 16 | 14 |
8708 | 70 | 29 | - - - Other | 3 | 3 | 3 |
|
|
| - - Wheels without tires: |
|
|
|
8708 | 70 | 31 | - - - For vehicles of heading 87.01 | 17 | 16 | 14 |
8708 | 70 | 39 | - - - Other | 3 | 3 | 3 |
|
|
| - - Other: |
|
|
|
8708 | 70 | 95 | - - - For vehicles of heading 87.01 | 17 | 16 | 14 |
8708 | 70 | 96 | - - - For vehicles of heading 87.02 or 87.04 | 3 | 3 | 3 |
8708 | 70 | 97 | - - - For vehicles of heading 87.03 | 17 | 16 | 14 |
8708 | 70 | 99 | - - - Other | 3 | 3 | 3 |
8708 | 80 |
| - Suspension systems and parts thereof (including shock-absorption): |
|
|
|
|
|
| - - Suspension systems: |
|
|
|
8708 | 80 | 15 | - - - For vehicles of heading 87.01 | 21 | 19 | 17 |
8708 | 80 | 17 | - - - For vehicles of subheading 8704.10 or heading 87.05 | 3 | 3 | 3 |
8708 | 80 | 19 | - - - Other | 3 | 3 | 3 |
|
|
| - - Parts: |
|
|
|
8708 | 80 | 91 | - - - For vehicles of heading 87.01 | 5 | 5 | 5 |
8708 | 80 | 92 | - - - For vehicles of heading 87.03 | 5 | 5 | 5 |
8708 | 80 | 99 | - - - Other | 3 | 3 | 3 |
|
|
| - Other parts and accessories: |
|
|
|
8708 | 91 |
| - - Radiators and parts thereof: |
|
|
|
|
|
| - - - Radiators: |
|
|
|
8708 | 91 | 15 | - - - - For vehicles of heading 87.01 | 21 | 19 | 17 |
8708 | 91 | 17 | - - - - For vehicles of heading 87.02 or 87.04 | 3 | 3 | 3 |
8708 | 91 | 19 | - - - - Other | 3 |
| 3 |
|
|
| - - - Parts: |
|
|
|
8708 | 91 | 91 | - - - - For vehicles of heading 87.01 | 21 | 19 | 17 |
8708 | 91 | 92 | - - - - For vehicles of heading 87.03 | 3 | 3 | 3 |
8708 | 91 | 99 | - - - - Other | 3 |
| 3 |
8708 | 92 |
| - - Exhaust pipes, mufflers and parts thereof: |
|
|
|
8708 | 92 | 10 | - - - For vehicles of heading 87.01 | 5 | 0 | 0 |
8708 | 92 | 20 | - - - For vehicles of heading 87.03 | 5 | 0 | 0 |
8708 | 92 | 40 | - - - For vehicles of heading 87.02 or 87.04 | 3 | 0 | 0 |
8708 | 92 | 90 | - - - Other | 3 | 0 | 0 |
8708 | 93 |
| - - Clutches and parts thereof: |
|
|
|
8708 | 93 | 50 | - - - For vehicles of heading 87.01 | 21 | 19 | 17 |
8708 | 93 | 70 | - - - For vehicles of heading 87.04 or 87.05 | 3 | 3 | 3 |
8708 | 93 | 90 | - - - Other | 3 | 3 | 3 |
8708 | 94 |
| - - Steering wheels, steering columns and steering boxes; and parts thereof: |
|
|
|
8708 | 94 | 10 | - - - Steering wheels with airbag attached | 3 | 3 | 3 |
|
|
| - - - Other: |
|
|
|
8708 | 94 | 94 | - - - - For vehicles of heading 87.01 | 5 | 0 | 0 |
8708 | 94 | 95 | - - - - For vehicles of heading 87.03 | 5 | 0 | 0 |
8708 | 94 | 99 | - - - - Other | 3 | 0 | 0 |
8708 | 95 |
| - - Airbags with inflater system; parts thereof: |
|
|
|
8708 | 95 | 10 | - - - Airbags with inflater system | 5 | 0 | 0 |
8708 | 95 | 90 | - - - Parts | 5 | 0 | 0 |
8708 | 99 |
| - - Other: |
|
|
|
8708 | 99 | 10 | - - - For vehicles of heading 87.01 | 3 | 3 | 3 |
|
|
| - - - For vehicles of heading 87.02, 87.03 or 87.04: |
|
|
|
|
|
| - - - - Fuel tanks and parts thereof: |
|
|
|
8708 | 99 | 21 | - - - - - Fuel tanks | 3 | 0 | 0 |
8708 | 99 | 23 | - - - - - Parts | 3 | 3 | 3 |
8708 | 99 | 30 | - - - - Gas pedals, brake pedals, clutch pedals | 3 | 0 | 0 |
8708 | 99 | 40 | - - - - Battery shelves or trays and their brackets | 3 | 0 | 0 |
8708 | 99 | 50 | - - - - Radiator housing | 3 | 0 | 0 |
|
|
| - - - - Chassis or parts thereof: |
|
|
|
8708 | 99 | 61 | - - - - - For vehicles of heading 87.02 | 3 | 0 | 0 |
8708 | 99 | 62 | - - - - - For vehicles of heading 87.03 | 5 | 0 | 0 |
8708 | 99 | 63 | - - - - - For vehicles of heading 87.04 | 3 | 0 | 0 |
8708 | 99 | 70 | - - - - Other | 3 | 0 | 0 |
8708 | 99 | 90 | - - - Other | 3 | 0 | 0 |
87.16 |
|
| Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof |
|
|
|
8716 | 10 | 00 | - Trailers and semi-trailers of the caravan type, for housing or camping | 14 | 13 | 11 |
8716 | 20 | 00 | - Self-loading or self-unloading trailers and semi-trailers for agricultural purpose | 5 | 5 | 5 |
|
|
| - Other trailers and semi-trailers for the transport of goods: |
|
|
|
8716 | 31 | 00 | - - Tanker trailers and tanker semi-trailers | 5 | 5 | 5 |
8716 | 39 |
| - - Other: |
|
|
|
8716 | 39 | 40 | - - - Trailers and semi-trailers for agricultural use | 5 | 5 | 5 |
0 |
|
| - - - Other: |
|
|
|
8716 | 39 | 91 | - - - - Deadweight ≥ exceeding 200 tons | 5 | 5 | 5 |
8716 | 39 | 99 | - - - - Other | 14 | 13 | 11 |
8716 | 40 | 00 | - Other trailers and semi-trailers | 5 | 5 | 5 |
8716 | 80 |
| - Other vehicles: |
|
|
|
8716 | 80 | 10 | - - Carts and wagons, sack trucks, hand trolleys and similar hand-propelled vehicles of a kind used in factories or workshops, except wheelbarrows | 17 | 16 | 14 |
8716 | 80 | 20 | - - Wheelbarrows | 17 | 16 | 14 |
8716 | 80 | 90 | - - Other | 17 | 16 | 14 |
8716 | 90 |
| - Parts: |
|
|
|
|
|
| - - For trailers and semi-trailers: |
|
|
|
8716 | 90 | 13 | - - - For goods of subheading 8716.20 | 8 | 7 | 5 |
8716 | 90 | 19 | - - - Other | 8 | 7 | 5 |
|
|
| - - For other vehicles: |
|
|
|
|
|
| - - - For goods of subheading 8716.80.10 or 8716.80.20: |
|
|
|
8716 | 90 | 92 | - - - - Wheels with diameters (including tires) over 100 mm but not exceeding 250 mm of which the width of the wheel or the tire attached thereto is over 30 mm | 8 | 7 | 5 |
8716 | 90 | 93 | - - - - Other | 8 | 7 | 5 |
|
|
| - - - Other: |
|
|
|
8716 | 90 | 94 | - - - - Spokes and spoke nipples | 8 | 7 | 5 |
8716 | 90 | 95 | - - - - Wheels for goods of subheading 8716.80.90 with diameters (including tires) exceeding 100 mm but not exceeding 250 mm of which the width of the wheel or the tire attached thereto is over 30 mm | 8 | 7 | 5 |
8716 | 90 | 96 | - - - - Other kinds of wheels | 8 | 7 | 5 |
8716 | 90 | 99 | - - - - Other | 8 | 7 | 5 |
ANNEX II
LIST OF SPECIAL PREFERENTIAL IMPORT TAX RATES ON A NUMBER OF COMMODITIES IN VIETNAM'S SPECIAL PREFERENTIAL IMPORT TARIFF FOR THE PURPOSE OF IMPLEMENTING THE ECONOMIC PARTNERSHIP AGREEMENT VIETNAM-JAPAN DURING 2012-2015
(Promulgated together with the Ministry of Finance's Circular No. 63/2012/TT-BTC dated April 23, 2012)
Code | Description | VJEPA tax rates (%) | ||||
2012-March 31, 2013 | April 1, 2013 - March 31, 2014 | April 1, 2014 - March 31, 2015 | ||||
87.02 |
|
| Motor vehicles for the transport of 10 or more persons, including the driver |
|
|
|
8702 | 10 |
| - With compression-ignition internal combustion piston engine (diesel or semi-diesel): |
|
|
|
|
|
| - - Other: |
|
|
|
8702 | 10 | 60 | - - - Motor cars (including stretch limousines but excluding coaches, buses, minibuses or vans) | 70 | 70 | 70 |
|
|
| - - - For the transport of 30 persons or more and designed specially for use in airports: |
|
|
|
8702 | 10 | 71 | - - - - 6 tons < g.v.w ≤ 18 tons | 5 | 5 | 5 |
8702 | 10 | 79 | - - - - Other | 5 | 5 | 5 |
|
|
| - - - Coaches, buses or other minibuses: |
|
|
|
8702 | 10 | 81 | - - - - 6 tons < g.v.w ≤ 18 tons | 70 | 70 | 70 |
8702 | 10 | 89 | - - - - Other | 70 | 70 | 70 |
8702 | 10 | 90 | - - - Other | 70 | 70 | 70 |
8702 | 90 |
| - Other: |
|
|
|
|
|
| - - Other: |
|
|
|
|
|
| - - - For the transport of 30 persons or more: |
|
|
|
8702 | 90 | 93 | - - - - Specially designed for use in airports | 5 | 5 | 5 |
87.03 |
|
| Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars |
|
|
|
|
|
| - Other vehicles, with spark-ignition internal combustion piston engine: |
|
|
|
8703 | 21 |
| - - cylinder capacity ≤ 1,000 cc: |
|
|
|
|
|
| - - - Other: |
|
|
|
8703 | 21 | 91 | - - - - Ambulances | 78 | 78 | 78 |
8703 | 21 | 92 | - - - - Motor-homes | 78 | 78 | 78 |
8703 | 21 | 99 | - - - - Other | 6 | 5.5 | 4.5 |
8703 | 22 |
| - - 1,000cc < cylinder capacity ≤ 1,500cc: |
|
|
|
|
|
| - - - Other: |
|
|
|
8703 | 22 | 91 | - - - - Ambulances | 25 | 25 | 25 |
8703 | 22 | 92 | - - - - Motor-homes | 78 | 78 | 78 |
8703 | 22 | 99 | - - - - Other | 6 | 5.5 | 4.5 |
8703 | 23 |
| - - - 1,500cc < cylinder capacity ≤ 3,000cc |
|
|
|
|
|
| - - - Hearses: |
|
|
|
8703 | 23 | 21 | - - - - CKD | 6 | 5.5 | 4.5 |
8703 | 23 | 29 | - - - - Other | 6 | 5.5 | 4.5 |
|
|
| - - - Prison vans: |
|
|
|
8703 | 23 | 31 | - - - - CKD | 6 | 5.5 | 4.5 |
8703 | 23 | 39 | - - - - Other | 6 | 5.5 | 4.5 |
8703 | 24 |
| - - cylinder capacity > 3.000 cc |
|
|
|
|
|
| - - - Hearses: |
|
|
|
8703 | 24 | 21 | - - - - CKD | 6 | 5.5 | 4.5 |
8703 | 24 | 29 | - - - - Other | 6 | 5.5 | 4.5 |
|
|
| - - - Prison vans: |
|
|
|
8703 | 24 | 31 | - - - - CKD | 6 | 5.5 | 4.5 |
8703 | 24 | 39 | - - - - Other | 6 | 5.5 | 4.5 |
|
|
| - - Other motor cars, with compression-ignition internal combustion piston engine (diesel or semi-diesel): |
|
|
|
8703 | 31 |
| - - cylinder capacity ≤ 1,500 cc: |
|
|
|
8703 | 31 | 40 | - - - Ambulances | 20 | 20 | 20 |
8703 | 31 | 50 | - - - Motor-homes | 78 | 78 | 78 |
|
|
| - - - Other: |
|
|
|
8703 | 31 | 91 | - - - - 4WD | 78 | 78 | 78 |
8703 | 31 | 99 | - - - - Other | 6 | 5.5 | 4.5 |
8703 | 32 |
| - - 1,500 cc < cylinder capacity ≤ 2,500 cc: |
|
|
|
|
|
| - - - Hearses: |
|
|
|
8703 | 32 | 21 | - - - - CKD | 6 | 5.5 | 4.5 |
8703 | 32 | 29 | - - - - Other | 6 | 5.5 | 4.5 |
|
|
| - - - Prison vans: |
|
|
|
8703 | 32 | 31 | - - - - CKD | 6 | 5.5 | 4.5 |
8703 | 32 | 39 | - - - - Other | 6 | 5.5 | 4.5 |
8703 | 33 |
| - - cylinder capacity > 2,500 cc: |
|
|
|
|
|
| - - - Hearses: |
|
|
|
8703 | 33 | 21 | - - - - CKD | 6 | 5.5 | 4.5 |
8703 | 33 | 29 | - - - - Other | 6 | 5.5 | 4.5 |
|
|
| - - - Prison vans: |
|
|
|
8703 | 33 | 31 | - - - - CKD | 6 | 5.5 | 4.5 |
8703 | 33 | 39 | - - - - Other | 6 | 5.5 | 4.5 |
|
|
| - Other: |
|
|
|
8703 | 90 |
| - - Electric vehicles: |
|
|
|
|
|
| - - - Other: |
|
|
|
8703 | 90 | 19 | - - - - Other | 6 | 5.5 | 4.5 |
87.04 |
|
| Motor vehicles for the transport of goods |
|
|
|
8704 | 10 |
| - Dumper trucks designed for off-highway use: |
|
|
|
|
|
| - - Other: |
|
|
|
8704 | 10 | 23 | - - - g.v.w. ≤ 5 tons | 65 | 65 | 65 |
8704 | 10 | 24 | - - - exceeding 5 tons < g.v.w ≤ 10 tons | 60 | 60 | 60 |
8704 | 10 | 25 | - - - 10 tons < g.v.w ≤ 20 tons | 30 | 30 | 30 |
8704 | 10 | 26 | - - - 20 tons < g.v.w ≤ 24 tons | 20 | 20 | 20 |
8704 | 10 | 27 | - - - 24 tons < g.v.w ≤ 45 tons | 10 | 10 | 10 |
8704 | 10 | 28 | - - - g.v.w. > 45 tons | 0 | 0 | 0 |
|
|
| - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): |
|
|
|
8704 | 23 |
| - - - - g.v.w. > 20 tons: |
|
|
|
|
|
| - - - 24 tons < g.v.w ≤ 45 tons: |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 23 | 61 | - - - - - Refrigerated trucks | 25 | 25 | 25 |
8704 | 23 | 62 | - - - - -Garbage truck with compactor | 25 | 25 | 25 |
8704 | 23 | 63 | - - - - - Tankers; Cement tankers | 25 | 25 | 25 |
8704 | 23 | 64 | - - - - - Armored vehicles for valuables transport | 25 | 25 | 25 |
8704 | 23 | 65 | - - - - - Hook lift trucks | 25 | 25 | 25 |
8704 | 23 | 66 | - - - - - Dumper trucks | 25 | 25 | 25 |
8704 | 23 | 69 | - - - - - Other | 25 | 25 | 25 |
|
|
| - - - g.v.w > 45 tons: |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 23 | 81 | - - - - - Refrigerated trucks | 0 | 0 | 0 |
8704 | 23 | 82 | - - - - - Garbage truck with compactor | 0 | 0 | 0 |
8704 | 23 | 83 | - - - - - Tankers; Cement tankers | 0 | 0 | 0 |
8704 | 23 | 84 | - - - - - Armored vehicles for valuables transport | 0 | 0 | 0 |
8704 | 23 | 85 | - - - - - Hook lift trucks | 0 | 0 | 0 |
8704 | 23 | 86 | - - - - - Dumper trucks | 0 | 0 | 0 |
8704 | 23 | 89 | - - - - - Other | 0 | 0 | 0 |
|
|
| - Other, with spark-ignition internal combustion piston engine: |
|
|
|
8704 | 32 |
| - - g.v.w > 5 tons: |
|
|
|
|
|
| - - - 24 tons < g.v.w ≤ 45 tons: |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 32 | 81 | - - - - - Refrigerated trucks | 25 | 25 | 25 |
8704 | 32 | 82 | - - - - - Garbage truck with compactor | 25 | 25 | 25 |
8704 | 32 | 83 | - - - - - Tankers; Cement tankers | 25 | 25 | 25 |
8704 | 32 | 84 | - - - - - Armored vehicles for valuables transport | 25 | 25 | 25 |
8704 | 32 | 85 | - - - - - Hook lift trucks | 25 | 25 | 25 |
8704 | 32 | 86 | - - - - - Dumper trucks | 25 | 25 | 25 |
8704 | 32 | 89 | - - - - - Other | 25 | 25 | 25 |
|
|
| - - - g.v.w > 45 tons: |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 32 | 93 | - - - - - Refrigerated trucks | 0 | 0 | 0 |
8704 | 32 | 94 | - - - - - Garbage truck with compactor | 0 | 0 | 0 |
8704 | 32 | 95 | - - - - - Tankers; Cement tankers | 0 | 0 | 0 |
8704 | 32 | 96 | - - - - - Armored vehicles for valuables transport | 0 | 0 | 0 |
8704 | 32 | 97 | - - - - - Hook lift trucks | 0 | 0 | 0 |
8704 | 32 | 98 | - - - - - Dumper trucks | 0 | 0 | 0 |
8704 | 32 | 99 | - - - - - Other | 0 | 0 | 0 |
8704 | 90 |
| - Other: |
|
|
|
|
|
| - - Other: |
|
|
|
8704 | 90 | 91 | - - - g.v.w. ≤ 5 tons | 78 | 78 | 78 |
8704 | 90 | 92 | - - - 5 tons < g.v.w ≤ 10 tons | 78 | 78 | 78 |
8704 | 90 | 93 | - - - 10 tons < g.v.w ≤ 20 tons | 78 | 78 | 78 |
8704 | 90 | 94 | - - - 20 tons < g.v.w ≤ 45 tons | 78 | 78 | 78 |
8704 | 90 | 99 | - - - Other | 0 | 0 | 0 |
87.08 |
|
| Parts and accessories of motor vehicles of headings 87.01 to 87.05 |
|
|
|
8708 | 10 |
| - Bumpers and parts thereof: |
|
|
|
8708 | 10 | 10 | - - For vehicles of heading 87.01 | 22.5 | 21 | 19 |
8708 | 10 | 90 | - - Other | 3 | 3 | 3 |
|
|
| - Other parts and accessories of bodies (including cabs): |
|
|
|
8708 | 21 | 00 | - - Safety seat belts: | 2 | 1 | 0 |
8708 | 29 |
| - - Other: |
|
|
|
|
|
| - - - Car door parts: |
|
|
|
8708 | 29 | 11 | - - - - For vehicles of heading 87.01 | 19 | 16 | 14 |
8708 | 29 | 20 | - - - Parts of safety seat belts | 0 | 0 | 0 |
|
|
| - - - Other: |
|
|
|
8708 | 29 | 92 | - - - - For vehicles of heading 87.01 | 19 | 16 | 14 |
|
|
| - - - - For vehicles of heading 87.02 or 87.04: |
|
|
|
8708 | 29 | 96 | - - - - Interior accessories; mudguards | 3 | 3 | 3 |
8708 | 29 | 97 | - - - - - Hood rods | 3 | 3 | 3 |
8708 | 29 | 98 | - - - - - Other | 3 | 3 | 3 |
8708 | 29 | 99 | - - - - Other | 3 | 3 | 3 |
8708 | 30 |
| - Brakes and brake boosters; parts thereof: |
|
|
|
8708 | 30 | 10 | - - For vehicles of heading 87.01 | 19 | 16 | 14 |
8708 | 30 | 30 | - - Drum brakes, disc brakes or air brakes for vehicles of heading 87.02 or 87.04 | 3 | 3 | 3 |
8708 | 30 | 90 | - - Other | 3 | 3 | 3 |
8708 | 40 |
| - Gearboxes and parts thereof: |
|
|
|
|
|
| - - Gearboxes, unassembled: |
|
|
|
8708 | 40 | 13 | - - - For vehicles of heading 87.04 or 87.05 | 3 | 3 | 3 |
8708 | 40 | 14 | - - - For vehicles of heading 87.01 | 19 | 16 | 14 |
8708 | 40 | 19 | - - - Other | 3 | 3 | 3 |
|
|
| - - Gearboxes, assembled: |
|
|
|
8708 | 40 | 25 | - - - For vehicles of heading 87.01 | 19 | 16 | 14 |
8708 | 40 | 27 | - - - For vehicles of heading 87.04 or 87.05 | 3 | 3 | 3 |
8708 | 40 | 29 | - - - Other | 3 | 3 | 3 |
|
|
| - - Parts: |
|
|
|
8708 | 40 | 91 | - - - For vehicles of heading 87.01 | 30 | 30 | 30 |
8708 | 40 | 92 | - - - For vehicles of heading 87.03 | 2 | 1 | 0 |
8708 | 40 | 99 | - - - Other | 2 | 1 | 0 |
8708 | 50 |
| - Drive axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: |
|
|
|
|
|
| - - Unassembled: |
|
|
|
8708 | 50 | 13 | - - - For vehicles of heading 87.04 or 87.05 | 3 | 3 | 3 |
8708 | 50 | 15 | - - - For vehicles of heading 87.01 | 22.5 | 21 | 19 |
8708 | 50 | 19 | - - - Other | 3 | 3 | 3 |
|
|
| - - Assembled: |
|
|
|
8708 | 50 | 25 | - - - For vehicles of heading 87.01 | 22.5 | 21 | 19 |
8708 | 50 | 27 | - - - For vehicles of heading 87.04 or 87.05 | 3 | 3 | 3 |
8708 | 50 | 29 | - - - Other | 3 | 3 | 3 |
|
|
| - - Parts: |
|
|
|
|
|
| - - - For vehicles of heading 87.01: |
|
|
|
8708 | 50 | 91 | - - - - Ring gears and pinion gears | 2 | 1 | 0 |
8708 | 50 | 92 | - - - - Other | 2 | 1 | 0 |
8708 | 50 | 93 | - - - For vehicles of heading 87.03 | 2 | 1 | 0 |
8708 | 50 | 99 | - - - Other | 2 | 1 | 0 |
8708 | 70 |
| - Road wheels and parts and accessories thereof: |
|
|
|
|
|
| - - Hubcaps: |
|
|
|
8708 | 70 | 15 | - - - For vehicles of heading 87.01 | 19 | 16 | 14 |
8708 | 70 | 16 | - - - For vehicles of heading 87.03 | 16 | 14 | 11 |
8708 | 70 | 17 | - - - For vehicles of heading 87.02 or 87.04 | 3 | 3 | 3 |
8708 | 70 | 19 | - - - Other | 3 | 3 | 3 |
|
|
| - - Wheels with tires: |
|
|
|
8708 | 70 | 21 | - - - For vehicles of heading 87.01 | 16 | 14 | 11 |
8708 | 70 | 29 | - - - Other | 3 | 3 | 3 |
|
|
| - - Wheels without tires: |
|
|
|
8708 | 70 | 31 | - - - For vehicles of heading 87.01 | 16 | 14 | 11 |
8708 | 70 | 39 | - - - Other | 3 | 3 | 3 |
|
|
| - - Other: |
|
|
|
8708 | 70 | 95 | - - - For vehicles of heading 87.01 | 16 | 14 | 11 |
8708 | 70 | 96 | - - - For vehicles of heading 87.02 or 87.04 | 3 | 3 | 3 |
8708 | 70 | 97 | - - - For vehicles of heading 87.03 | 16 | 14 | 11 |
8708 | 70 | 99 | - - - Other | 3 | 3 | 3 |
8708 | 80 |
| - Suspension systems and parts thereof (including shock-absorption): |
|
|
|
|
|
| - - Suspension systems: |
|
|
|
8708 | 80 | 15 | - - - For vehicles of heading 87.01 | 19 | 16 | 14 |
8708 | 80 | 17 | - - - For vehicles of subheading 8704.10 or heading 87.05 | 3 | 3 | 3 |
8708 | 80 | 19 | - - - Other | 3 | 3 | 3 |
|
|
| - - Parts: |
|
|
|
8708 | 80 | 91 | - - - For vehicles of heading 87.01 | 5 | 5 | 5 |
8708 | 80 | 92 | - - - For vehicles of heading 87.03 | 5 | 5 | 5 |
8708 | 80 | 99 | - - - Other | 2 | 2 | 1 |
|
|
| - Other parts and accessories: |
|
|
|
8708 | 91 |
| - - Radiators and parts thereof: |
|
|
|
|
|
| - - - Radiators: |
|
|
|
8708 | 91 | 15 | - - - - For vehicles of heading 87.01 | 19 | 16 | 14 |
8708 | 91 | 17 | - - - - For vehicles of heading 87.02 or 87.04 | 3 | 3 | 3 |
8708 | 91 | 19 | - - - - Other | 3 | 3 | 3 |
|
|
| - - - Parts: |
|
|
|
8708 | 91 | 91 | - - - - For vehicles of heading 87.01 | 22.5 | 21 | 19 |
8708 | 91 | 92 | - - - - For vehicles of heading 87.03 | 2 | 2 | 1 |
8708 | 91 | 99 | - - - - Other | 2 | 2 | 1 |
8708 | 92 |
| - - Exhaust pipes, mufflers; and parts thereof: |
|
|
|
8708 | 92 | 10 | - - - For vehicles of heading 87.01 | 2 | 1 | 0 |
8708 | 92 | 20 | - - - For vehicles of heading 87.03 | 2 | 1 | 0 |
8708 | 92 | 40 | - - - For vehicles of heading 87.02 or 87.04 | 2 | 1 | 0 |
8708 | 92 | 90 | - - - Other | 2 | 1 | 0 |
8708 | 93 |
| - - Clutches and parts thereof: |
|
|
|
8708 | 93 | 50 | - - - For vehicles of heading 87.01 | 19 | 16 | 14 |
8708 | 93 | 70 | - - - For vehicles of heading 87.04 or 87.05 | 3 | 3 | 3 |
8708 | 93 | 90 | - - - Other | 3 | 3 | 3 |
8708 | 94 |
| - - Steering wheels, steering columns and steering boxes; and parts thereof: |
|
|
|
8708 | 94 | 10 | - - - Steering wheels with airbag assemblies | 2 | 1 | 1 |
|
|
| - - - Other: |
|
|
|
8708 | 94 | 94 | - - - - For vehicles of heading 87.01 | 2 | 1 | 0 |
8708 | 94 | 95 | - - - - For vehicles of heading 87.03 | 2 | 1 | 0 |
8708 | 94 | 99 | - - - - Other | 2 | 1 | 0 |
8708 | 95 |
| - - Safety airbags with inflater system; parts thereof: |
|
|
|
8708 | 95 | 10 | - - - Safety airbags with inflater system | 2 | 1 | 0 |
8708 | 95 | 90 | - - - Parts | 2 | 1 | 0 |
8708 | 99 |
| - - Other: |
|
|
|
8708 | 99 | 10 | - - - For vehicles of heading 87.01 | 3 | 3 | 2 |
|
|
| - - - For vehicles of heading 87.02, 87.03 or 87.04: |
|
|
|
|
|
| - - - - Fuel tanks and parts thereof: |
|
|
|
8708 | 99 | 21 | - - - - - Fuel tanks | 2 | 1 | 0 |
8708 | 99 | 23 | - - - - - Parts | 2 | 2 | 1 |
8708 | 99 | 30 | - - - - Gas pedals, brake pedals, clutch pedals | 2 | 1 | 0 |
8708 | 99 | 40 | - - - - - Battery shelves or trays and brackets thereof | 2 | 1 | 0 |
8708 | 99 | 50 | - - - - Radiator shrouds | 2 | 1 | 0 |
|
|
| - - - - Chassis frames or parts thereof: |
|
|
|
8708 | 99 | 61 | - - - - - For vehicles of heading 87.02 | 2 | 1 | 0 |
8708 | 99 | 62 | - - - - - For vehicles of heading 87.03 | 2 | 1 | 0 |
8708 | 99 | 63 | - - - - - For vehicles of heading 87.04 | 2 | 1 | 0 |
8708 | 99 | 70 | - - - - Other | 2 | 1 | 0 |
8708 | 99 | 90 | - - - Other | 2 | 1 | 0 |
87.16 |
|
| Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof |
|
|
|
8716 | 10 | 00 | - Trailers and semi-trailers of the caravan type, for housing or camping | 15 | 14 | 12,5 |
8716 | 20 | 00 | - Self-loading or self-unloading trailers and semi-trailers for agricultural purposes | 3 | 3 | 2 |
|
|
| - Other trailers and semi-trailers for the transport of goods: |
|
|
|
8716 | 31 | 00 | - - Tanker trailers and tanker semi-trailers | 3 | 3 | 2 |
8716 | 39 |
| - - Other: |
|
|
|
8716 | 39 | 40 | - - - Trailers and semi-trailers for agricultural purposes | 3 | 3 | 2 |
|
|
| - - - Other: |
|
|
|
8716 | 39 | 91 | - - - - Deadweight > 200 tons | 3 | 3 | 2 |
8716 | 39 | 99 | - - - - Other vehicles: | 75 | 14 | 72.5 |
8716 | 40 | 00 | - Other trailers and semi-trailers | 3 | 3 | 2 |
8716 | 80 |
| - Other vehicles: |
|
|
|
8716 | 80 | 10 | - - Carts and wagons, sack trucks, hand trolleys and similar hand-propelled vehicles of a kind used in factories or workshops, except wheelbarrows | 16 | 14 | 11 |
8716 | 80 | 20 | - - Wheelbarrows | 19 | 17 | 16 |
8716 | 80 | 90 | - - Other | 16 | 14 | 11 |
8716 | 90 |
| - Parts: |
|
|
|
|
|
| - - For trailers and semi-trailers: |
|
|
|
8716 | 90 | 13 | - - - For goods of subheading 8716.20 | 9.5 | 8 | 7 |
8716 | 90 | 19 | - - - Other | 9.5 | 8 | 7 |
|
|
| - - For other vehicles: |
|
|
|
|
|
| - - - For goods of subheading 8716.80.10 or 8716.80.20: |
|
|
|
8716 | 90 | 92 | - - - - Wheels with diameters (including tires) over 100 mm but not exceeding 250 mm of which the width of the wheel or the tire attached thereto is over 30 mm | 9.5 | 8 | 7 |
8716 | 90 | 93 | - - - - Other | 9.5 | 8 | 7 |
|
|
| - - - Other: |
|
|
|
8716 | 90 | 94 | - - - - Spokes and spoke nipples | 9.5 | 8 | 7 |
8716 | 90 | 95 | - - - - Wheels for goods of subheading 8716.80.90 with diameters (including tires) exceeding 100 mm but not exceeding 250 mm of which the width of the wheel or the tire attached thereto is over 30 mm | 9.5 | 8 | 7 |
8716 | 90 | 96 | - - - - Other kinds of wheels | 9.5 | 8 | 7 |
8716 | 90 | 99 | - - - - Other | 9.5 | 8 | 7 |
ANNEX III
LIST OF PREFERENTIAL IMPORT TAX RATES ON A NUMBER OF COMMODITIES IN VIETNAM'S SPECIAL PREFERENTIAL IMPORT TARIFF FOR REIMBURSEMENT PUSPOSE OF IMPLEMENTING THE FREE TRADE AGREEMENT ASEAN-AUSTRALIA-NEW ZEALAND DURING 2012-2014
(Promulgated together with the Ministry of Finance's Circular No. 63/2012/TT-BTC dated April 23, 2012)
Code | Description | AANZFTA tax rates (%) | ||||
2012 | 2013 | 2014 | ||||
87.02 |
|
| Motor vehicles for the transport of 10 or more persons, including the driver |
|
|
|
8702 | 10 |
| - With compression-ignition internal combustion piston engine (diesel or semi-diesel) |
|
|
|
|
|
| - - Other: |
|
|
|
8702 | 10 | 60 | - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 70 | 70 | 70 |
|
|
| - - - For the transport of 30 persons or more and specially designed for use in airports: |
|
|
|
8702 | 10 | 71 | - - - - 6 tons ≤ g.v.w ≤ 18 tons | 5 | 5 | 5 |
8702 | 10 | 79 | - - - - Other | 5 | 5 | 5 |
|
|
| - - - Other motor coaches, buses or mini buses: |
|
|
|
8702 | 10 | 81 | - - - - 6 tons ≤ g.v.w ≤ 18 tons | 70 | 70 | 70 |
8702 | 10 | 89 | - - - - Other | 70 | 70 | 70 |
8702 | 10 | 90 | - - - Other | 70 | 70 | 70 |
8702 | 90 |
| - Other: |
|
|
|
|
|
| - - Other: |
|
|
|
8702 | 90 | 92 | - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 100 | 100 | 100 |
|
|
| - - - For the transport of 30 persons or more: |
|
|
|
8702 | 90 | 93 | - - - - Specially designed for use in airports | 5 | 5 | 5 |
8702 | 90 | 94 | - - - - Other | 100 | 100 | 100 |
8702 | 90 | 95 | - - - Other coaches, buses or minibuses | 100 | 100 | 100 |
8702 | 90 | 99 | - - - Other | 100 | 100 | 100 |
87.03 |
|
| Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars |
|
|
|
8703 | 10 |
| - Vehicles specially designed for traveling on snow; golf cars and similar vehicles: |
|
|
|
8703 | 10 | 10 | - - Golf cars, including golf buggies | 25 | 20 | 15 |
8703 | 10 | 90 | - - Other | 100 | 100 | 100 |
|
|
| - Other vehicles, with spark-ignition internal combustion piston engine: |
|
|
|
8703 | 21 |
| - - cylinder capacity ≤ 1,000 cc: |
|
|
|
8703 | 21 | 10 | - - - Small race cars | 100 | 100 | 100 |
|
|
| - - - Motor cars (including station wagons, SUVs and sports cars, excluding vans): |
|
|
|
|
|
| - - - - Other: |
|
|
|
8703 | 21 | 24 | - - - - - 4WD | 100 | 100 | 100 |
8703 | 21 | 29 | - - - - - Other | 100 | 100 | 100 |
|
|
| - - - Other: |
|
|
|
8703 | 21 | 91 | - - - - Ambulances | 70 | 70 | 70 |
8703 | 21 | 92 | - - - - Motor-homes | 78 | 78 | 78 |
8703 | 21 | 99 | - - - - Other | 1 | 5 | 5 |
8703 | 22 |
| - - 1,000 cc < cylinder capacity ≤ 1,500 cc: |
|
|
|
|
|
| - - - Motor cars (including station wagons, SUVs and sports cars, excluding vans): |
|
|
|
8703 | 22 | 19 | - - - - Other | 100 | 100 | 100 |
|
|
| - - - Other: |
|
|
|
8703 | 22 | 91 | - - - - Ambulances | 10 | 10 | 10 |
8703 | 22 | 92 | - - - - Motor-homes | 78 | 78 | 78 |
8703 | 22 | 99 | - - - - Other | 10 | 10 | 10 |
8703 | 23 |
| - - 1,500 cc < cylinder capacity ≤ 3,000 cc |
|
|
|
8703 | 23 | 10 | - - - -Ambulances | 10 | 10 | 10 |
|
|
| - - - Hearses: |
|
|
|
8703 | 23 | 21 | - - - - CKD | 7 | 5 | 5 |
8703 | 23 | 29 | - - - - Other | 7 | 5 | 5 |
|
|
| - - - Prison vans: |
|
|
|
8703 | 23 | 31 | - - - - CKD | 7 | 5 | 5 |
8703 | 23 | 39 | - - - - Other | 7 | 5 | 5 |
8703 | 23 | 40 | - - - Motor - homes | 74 | 74 | 74 |
|
|
| - - - - Motor cars (including station wagons, SUVs and sports cars, excluding vans), other: |
|
|
|
8703 | 23 | 61 | - - - - cylinder capacity ≤ 1,800 cc | 100 | 100 | 100 |
8703 | 23 | 62 | - - - - - 1,800 cc < cylinder capacity ≤ 2,000 cc | 100 | 100 | 100 |
8703 | 23 | 63 | - - - - 2,000 cc < cylinder capacity ≤ 2,500 cc | 100 | 100 | 100 |
8703 | 23 | 64 | - - - - cylinder capacity > 2,500 cc | 100 | 100 | 100 |
|
|
| - - - Other motor cars, CKD: |
|
|
|
|
|
| - - - Other: |
|
|
|
8703 | 23 | 91 | - - - - cylinder capacity ≤ 1,800 cc | 100 | 100 | 100 |
8703 | 23 | 92 | - - - - 1,800 cc < cylinder capacity ≤ 2,000 cc | 100 | 100 | 100 |
8703 | 23 | 93 | - - - - 2,000 cc < cylinder capacity ≤ 2,500 cc | 100 | 100 | 100 |
8703 | 23 | 94 | - - - - cylinder capacity > 2,500 cc | 100 | 100 | 100 |
8703 | 24 |
| - - cylinder capacity > 3,000 cc: |
|
|
|
8703 | 24 | 10 | - - - Ambulances | 10 | 10 | 10 |
|
|
| - - - Hearses: |
|
|
|
8703 | 24 | 21 | - - - - CKD | 7 | 5 | 5 |
8703 | 24 | 29 | - - - - Other | 7 | 5 | 5 |
|
|
| - - - Prison vans: |
|
|
|
8703 | 24 | 31 | - - - - CKD | 7 | 5 | 5 |
8703 | 24 | 39 | - - - - Other | 7 | 5 | 5 |
|
|
| - - - Motor cars (including station wagons, SUVs and sports cars, excluding vans), other: |
|
|
|
8703 | 24 | 51 | - - - - 4WD | 100 | 100 | 100 |
8703 | 24 | 59 | - - - - Other | 100 | 100 | 100 |
8703 | 24 | 70 | - - - Motor-homes | 74 | 74 | 74 |
|
|
| - - - Other: |
|
|
|
8703 | 24 | 91 | - - - - 4WD | 100 | 100 | 100 |
8703 | 24 | 99 | - - - - Other | 100 | 100 | 100 |
|
|
| - Other motor cars, with compression-ignition internal combustion piston engine (diesel or semi-diesel): |
|
|
|
8703 | 31 |
| - - cylinder capacity ≤ 1,500 cc: |
|
|
|
8703 | 31 | 20 | - - - Motor cars (including station wagons, SUVs and sports cars excluding vans), other | 100 | 100 | 100 |
8703 | 31 | 40 | - - - Ambulances | 15 | 15 | 15 |
8703 | 31 | 50 | - - - Motor-homes | 78 | 78 | 78 |
|
|
| - - - Other: |
|
|
|
8703 | 31 | 91 | - - - - 4WD | 78 | 78 | 78 |
8703 | 31 | 99 | - - - - Other | 78 | 78 | 78 |
8703 | 32 |
| - - 1,500 cc < cylinder capacity ≤ 2,500 cc: |
|
|
|
8703 | 32 | 10 | - - - Ambulances | 10 | 10 | 10 |
|
|
| - - - Hearses: |
|
|
|
8703 | 32 | 21 | - - - - CKD | 7 | 5 | 5 |
8703 | 32 | 29 | - - - - Other | 7 | 5 | 5 |
|
|
| - - - Prison vans: |
|
|
|
8703 | 32 | 31 | - - - - CKD | 7 | 5 | 5 |
8703 | 32 | 39 | - - - - Other | 7 | 5 | 5 |
|
|
| - - - Motor cars (including station wagons, SUVs and sports cars excluding vans), other: |
|
|
|
|
|
| - - - - cylinder capacity ≤ 2,000 cc: |
|
|
|
8703 | 32 | 52 | - - - - - 4WD | 100 | 100 | 100 |
8703 | 32 | 53 | - - - - - Other | 100 | 100 | 100 |
|
|
| - - - - Other: |
|
|
|
8703 | 32 | 54 | - - - - - 4WD | 100 | 100 | 100 |
8703 | 32 | 59 | - - - - - Other | 100 | 100 | 100 |
8703 | 32 | 60 | - - - Motor-homes | 78 | 78 | 78 |
|
|
| - - - Other: |
|
|
|
|
|
| - - - - cylinder capacity ≤ 2,000 cc: |
|
|
|
8703 | 32 | 92 | - - - - - 4WD | 100 | 100 | 100 |
8703 | 32 | 93 | - - - - - Other | 100 | 100 | 100 |
|
|
| - - - - Other: |
|
|
|
8703 | 32 | 94 | - - - - - 4WD | 100 | 100 | 100 |
8703 | 32 | 99 | - - - - - Other | 100 | 100 | 100 |
8703 | 33 |
| - - cylinder capacity > 2,500 cc: |
|
|
|
8703 | 33 | 10 | - - - Ambulances | 10 | 10 | 10 |
|
|
| - - - Hearses: |
|
|
|
8703 | 33 | 21 | - - - - CKD | 7 | 5 | 5 |
8703 | 33 | 29 | - - - - Other | 7 | 5 | 5 |
|
|
| - - - Prison vans: |
|
|
|
8703 | 33 | 31 | - - - - CKD | 7 | 5 | 5 |
8703 | 33 | 39 | - - - - Other | 7 | 5 | 5 |
|
|
| - - - Motor cars (including station wagons, SUVs and sports cars excluding vans), other: |
|
|
|
|
|
| - - - - 2,500 cc < cylinder capacity ≤ 3,000 cc: |
|
|
|
8703 | 33 | 53 | - - - - - 4WD | 100 | 100 | 100 |
8703 | 33 | 54 | - - - - - Other | 100 | 100 | 100 |
|
|
| - - - - cylinder capacity > 3,000 cc: |
|
|
|
8703 | 33 | 55 | - - - - - 4WD | 100 | 100 | 100 |
8703 | 33 | 59 | - - - - - Other | 100 | 100 | 100 |
8703 | 33 | 70 | - - - Motor-homes | 78 | 78 | 78 |
|
|
| - - - Other: |
|
|
|
8703 | 33 | 91 | - - - - 4WD | 100 | 100 | 100 |
8703 | 33 | 99 | - - - - Other | 100 | 100 | 100 |
|
|
| - Other: |
|
|
|
8703 | 90 |
| - - Electric vehicles: |
|
|
|
8703 | 90 | 11 | - - - Ambulances | 10 | 10 | 10 |
8703 | 90 | 12 | - - - Small race cars | 78 | 78 | 78 |
|
|
| - - - Other: |
|
|
|
8703 | 90 | 19 | - - - - Other | 25 | 20 | 15 |
|
|
| - - Other: |
|
|
|
8703 | 90 | 70 | - - - Motor cars (including station wagons, SUVs and sports cars excluding vans), other: | 100 | 100 | 100 |
8703 | 90 | 90 | - - - Other | 25 | 20 | 15 |
87.04 |
|
| Motor vehicles for the transport of goods |
|
|
|
8704 | 10 |
| - Dumper trucks designed for off-highway use: |
|
|
|
|
|
| - - Other: |
|
|
|
8704 | 10 | 23 | - - - g.v.w. ≤ 5 tons | 100 | 100 | 100 |
8704 | 10 | 24 | - - - 5 tons < g.v.w ≤ 10 tons | 100 | 100 | 100 |
8704 | 10 | 25 | - - - 10 tons < g.v.w ≤ 20 tons | 100 | 100 | 100 |
8704 | 10 | 26 | - - - 20 tons < g.v.w ≤ 24 tons | 100 | 100 | 100 |
8704 | 10 | 27 | - - - 24 tons < g.v.w ≤ 45 tons | 10 | 10 | 10 |
8704 | 10 | 28 | - - - g.v.w > 45 tons | 10 | 10 | 10 |
|
|
| - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): |
|
|
|
8704 | 21 |
| - - g.v.w. ≤ 5 tons: |
|
|
|
|
|
| - - - Other: |
|
|
|
8704 | 21 | 21 | - - - - Refrigerated trucks | 20 | 20 | 20 |
8704 | 21 | 22 | - - - - Garbage truck with compactor | 15 | 15 | 15 |
8704 | 21 | 23 | - - - - Tankers; Cement tankers | 15 | 15 | 15 |
8704 | 21 | 24 | - - - - Armored vehicles for valuables transport | 20 | 20 | 20 |
8704 | 21 | 25 | - - - - Hook lift trucks | 20 | 20 | 20 |
8704 | 21 | 29 | - - - - Other | 70 | 70 | 70 |
8704 | 22 |
| - - 5 tons < g.v.w ≤ 20 tons: |
|
|
|
|
|
| - - - g.v.w ≤ 6 tons: |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 22 | 21 | - - - - - Refrigerated trucks | 20 | 20 | 20 |
8704 | 22 | 22 | - - - - - Garbage truck with compactor | 10 | 10 | 10 |
8704 | 22 | 23 | - - - - - Tankers; Cement tankers | 10 | 10 | 10 |
8704 | 22 | 24 | - - - - - Armored vehicles for valuables transport | 20 | 20 | 20 |
8704 | 22 | 25 | - - - - - Hook lift trucks | 20 | 20 | 20 |
8704 | 22 | 29 | - - - - - Other | 50 | 50 | 50 |
|
|
| - - - 6 tons < g.v.w ≤ 20 tons: |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 22 | 41 | - - - - - Refrigerated trucks | 20 | 20 | 20 |
8704 | 22 | 42 | - - - - - Garbage truck with compactor | 15 | 15 | 15 |
8704 | 22 | 43 | - - - - - Tankers; Cement tankers | 15 | 15 | 15 |
8704 | 22 | 44 | - - - - - Armored vehicles for valuables transport | 20 | 20 | 20 |
8704 | 22 | 45 | - - - - - Hook lift trucks | 20 | 20 | 20 |
|
|
| - - - - - Other: |
|
|
|
8704 | 22 | 51 | - - - - - -6 tons < g.v.w ≤ 10 tons: | 20 | 20 | 20 |
8704 | 22 | 59 | - - - - - - Other | 50 | 50 | 50 |
8704 | 23 |
| - - g.v.w > 20 tons: |
|
|
|
|
|
| - - - g.v.w ≤ 24 tons: |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 23 | 21 | - - - - - Refrigerated trucks | 15 | 15 | 15 |
8704 | 23 | 22 | - - - - - Garbage truck with compactor | 10 | 10 | 10 |
8704 | 23 | 23 | - - - - - Tankers; Cement tankers | 15 | 15 | 15 |
8704 | 23 | 24 | - - - - - Armored vehicles for valuables transport | 15 | 15 | 15 |
8704 | 23 | 25 | - - - - - Hook lift trucks | 15 | 15 | 15 |
8704 | 23 | 29 | - - - - - Other | 15 | 15 | 15 |
|
|
| - - - 24 tons < g.v.w ≤ 45 tons: |
|
|
|
|
|
| - - - - - Other: |
|
|
|
8704 | 23 | 61 | - - - - - Refrigerated trucks | 15 | 15 | 15 |
8704 | 23 | 62 | - - - - - Garbage truck with compactor | 10 | 10 | 10 |
8704 | 23 | 63 | - - - - - Tankers; Cement tankers | 10 | 10 | 10 |
8704 | 23 | 64 | - - - - - Armored vehicles for valuables transport | 10 | 10 | 10 |
8704 | 23 | 65 | - - - - - Hook lift trucks | 15 | 15 | 15 |
8704 | 23 | 66 | - - - - - Dumper trucks | 10 | 10 | 10 |
8704 | 23 | 69 | - - - - - Other | 10 | 10 | 10 |
|
|
| - - - g.v.w > 45 tons: |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 23 | 81 | - - - - - Refrigerated trucks | 15 | 15 | 15 |
8704 | 23 | 82 | - - - - - Garbage truck with compactor | 10 | 10 | 10 |
8704 | 23 | 83 | - - - - - Tankers; Cement tankers | 10 | 10 | 10 |
8704 | 23 | 84 | - - - - - Armored vehicles for valuables transport | 10 | 10 | 10 |
8704 | 23 | 85 | - - - - - Hook lift trucks | 10 | 10 | 10 |
8704 | 23 | 86 | - - - - - Dumper trucks | 10 | 10 | 10 |
8704 | 23 | 89 | - - - - - Other | 10 | 10 | 10 |
|
|
| - Other, with spark-ignition internal combustion piston engine: |
|
|
|
8704 | 31 |
| - - g.v.w ≤ 5 tons: |
|
|
|
|
|
| - - - Other: |
|
|
|
8704 | 31 | 21 | - - - - Refrigerated trucks | 20 | 20 | 20 |
8704 | 31 | 22 | - - - - Garbage truck with compactor | 15 | 15 | 15 |
8704 | 31 | 23 | - - - - Tanker vans; bulk-cement trucks | 15 | 15 | 15 |
8704 | 31 | 24 | - - - - Armored vehicles for valuables transport | 20 | 20 | 20 |
8704 | 31 | 25 | - - - - Hook lift trucks | 20 | 20 | 20 |
8704 | 31 | 29 | - - - - Other | 20 | 20 | 20 |
8704 | 32 |
| - - g.v.w > 5 tons: |
|
|
|
|
|
| - - -g.v.w ≤ 6 tons: |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 32 | 21 | - - - - - Refrigerated trucks | 20 | 20 | 20 |
8704 | 32 | 22 | - - - - - Garbage truck with compactor | 15 | 15 | 15 |
8704 | 32 | 23 | - - - - - Tankers; Cement tankers | 15 | 15 | 15 |
8703 | 32 | 24 | - - - - - Armored vehicles for valuables transport | 20 | 20 | 20 |
8704 | 32 | 25 | - - - - - Hook lift trucks | 20 | 20 | 20 |
8704 | 32 | 29 | - - - - - Other | 20 | 20 | 20 |
|
|
| - - - 6 tons < g.v.w ≤ 20 tons: |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 32 | 41 | - - - - - Refrigerated trucks | 15 | 15 | 15 |
8704 | 32 | 42 | - - - - - Garbage truck with compactor | 15 | 15 | 15 |
8704 | 32 | 43 | - - - - - Tankers; Cement tankers | 10 | 10 | 10 |
8704 | 32 | 44 | - - - - - Armored vehicles for valuables transport | 10 | 10 | 10 |
8704 | 32 | 45 | - - - - - Hook lift trucks | 60 | 60 | 60 |
|
|
| - - - - - Other: |
|
|
|
8704 | 32 | 46 | - - - - - - 6 tons < g.v.w ≤ 10 tons | 10 | 10 | 10 |
8704 | 32 | 49 | - - - - - - Other | 30 | 30 | 30 |
|
|
| - - - 20 tons < g.v.w ≤ 24 tons: |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 32 | 61 | - - - - - Refrigerated trucks | 15 | 15 | 15 |
8704 | 32 | 62 | - - - - - Garbage truck with compactor | 10 | 10 | 10 |
8704 | 32 | 63 | - - - - - Tankers; Cement tankers | 15 | 15 | 15 |
8704 | 32 | 64 | - - - - - Armored vehicles for valuables transport | 20 | 20 | 20 |
8704 | 32 | 65 | - - - - - Hook lift trucks | 15 | 15 | 15 |
8704 | 32 | 69 | - - - - - Other | 20 | 20 | 20 |
|
|
| - - - 24 tons < g.v.w ≤ 45 tons: |
|
|
|
|
|
| - - - - - Other: |
|
|
|
8704 | 32 | 81 | - - - - - Refrigerated trucks | 15 | 15 | 15 |
8704 | 32 | 82 | - - - - - Garbage truck with compactor | 15 | 15 | 15 |
8704 | 32 | 83 | - - - - - Tankers; Cement tankers | 15 | 15 | 15 |
8704 | 32 | 84 | - - - - - Armored vehicles for valuables transport | 20 | 20 | 20 |
8704 | 32 | 85 | - - - - - Hook lift trucks | 20 | 20 | 20 |
8704 | 32 | 86 | - - - - - Dumper trucks | 20 | 20 | 20 |
8704 | 32 | 89 | - - - - - Other | 20 | 20 | 20 |
|
|
| - - - g.v.w > 45 tons: |
|
|
|
|
|
| - - - - Other: |
|
|
|
8704 | 32 | 93 | - - - - - Refrigerated trucks | 15 | 15 | 15 |
8704 | 32 | 94 | - - - - - Garbage truck with compactor | 15 | 15 | 15 |
8704 | 32 | 95 | - - - - - Tankers; Cement tankers | 15 | 15 | 15 |
8704 | 32 | 96 | - - - - - Armored vehicles for valuables transport | 20 | 20 | 20 |
8704 | 32 | 97 | - - - - - Hook lift trucks | 20 | 20 | 20 |
8704 | 32 | 98 | - - - - - Dumper trucks | 20 | 20 | 20 |
8704 | 32 | 99 | - - - - - Other | 20 | 20 | 20 |
8704 | 90 |
| - Other: |
|
|
|
|
|
| - - Other: |
|
|
|
8704 | 90 | 91 | - - - g.v.w ≤ 5 tons | 100 | 100 | 100 |
8704 | 90 | 92 | - - - 5 tons < g.v.w ≤ 10 tons | 100 | 100 | 100 |
8704 | 90 | 93 | - - - 10 tons < g.v.w ≤ 20 tons | 100 | 100 | 100 |
8704 | 90 | 94 | - - - 20 tons 45 tons | 100 | 100 | 100 |
8704 | 90 | 99 | - - - Other | 100 | 100 | 100 |
87.16 |
|
| Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof |
|
|
|
8716 | 10 | 00 | - Trailers and semi-trailers of the caravan type, for housing or camping | 10 | 10 | 7 |
8716 | 20 | 00 | - Self-loading or self-unloading trailers and semitrailers for agricultural use | 5 | 5 | 5 |
|
|
| - Other trailers and semi-trailers for the transport of goods: |
|
|
|
8716 | 31 | 00 | - - Tanker trailers and tanker semi-trailers | 5 | 5 | 5 |
8716 | 39 |
| - - Other: |
|
|
|
8716 | 39 | 40 | - - - Trailers and semi-trailers for agricultural use | 5 | 5 | 5 |
|
|
| - - - Other: |
|
|
|
8716 | 39 | 91 | - - - - Deadweight > 200 tons | 5 | 5 | 5 |
8716 | 39 | 99 | - - - - Other | 10 | 10 | 10 |
8716 | 40 | 00 | - Other trailers and semi-trailers | 5 | 5 | 5 |
87160 | 80 |
| - Other vehicles: |
|
|
|
8716 | 80 | 10 | - - Carts and wagons, sack trucks, hand trolleys and similar hand-propelled vehicles of a kind used in factories or workshops, except wheelbarrows | 20 | 10 | 15 |
8716 | 80 | 20 | - - Wheelbarrows | 20 | 20 | 15 |
8716 | 80 | 90 | - - Other | 20 | 20 | 15 |
8716 | 90 |
| - Parts: |
|
|
|
|
|
| - - For trailers and semi-trailers: |
|
|
|
8716 | 90 | 13 | - - - For goods of subheading 8716.20 | 10 | 7 | 7 |
8716 | 90 | 19 | - - - Other | 10 | 7 | 7 |
|
|
| - - For other vehicles: |
|
|
|
|
|
| - - - For goods of subheadings 8716.80.10 or 8716.80.20: |
|
|
|
8716 | 90 | 92 | - - - - Wheels with diameters (including tires) over 100 mm but not exceeding 250 mm of which the width of the wheel or the tire attached thereto is over 30 mm | 10 | 7 | 7 |
8716 | 90 | 93 | - - - - Other | 10 | 7 | 7 |
|
|
| - - - Other: |
|
|
|
8716 | 90 | 94 | - - - - Spokes and spoke nipples | 10 | 7 | 7 |
8716 | 90 | 95 | - - - - Wheels for goods of subheading 8716.80.90 with diameters (including tires) exceeding 100 mm but not exceeding 250 mm of which the width of the wheel or the tire attached thereto is over 30 mm |
|
|
|
8716 | 90 | 96 | - - - - Other castors | 10 | 7 | 7 |
8716 | 90 | 99 | - - - - Other | 10 | 7 | 7 |
