Quyết định 1655/1998/QD-BTM

Decision No.1655/1998/QD-BTM of December 25, 1998 issuing the list of consumer goods to help determine import tax payment time limit

Decision No.1655/1998/QD-BTM of December 25, 1998 issuing the list of consumer g đã được thay thế bởi Decision No. 404/2004/QD-BTM of April 1, 2004 promulgating the list of consumer goods to serve the determination of import tax payment time limits và được áp dụng kể từ ngày 01/05/2004.

Nội dung toàn văn Decision No.1655/1998/QD-BTM of December 25, 1998 issuing the list of consumer g


THE MINISTRY OF TRADE
-------

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

No.1655/1998/QD-BTM

Hanoi, December 25, 1998

 

DECISION

ISSUING THE LIST OF CONSUMER GOODS TO HELP DETERMINE IMPORT TAX PAYMENT TIME LIMIT

THE MINISTER OF TRADE

Pursuant to Point e, Clause 3, Article 4 of Decree No.94.1998/ND-CP of November 17, 1998 of the Government detailing the implementation of Law No.04/1998/QH10 of May 20, 1998 amending and supplementing a number of Article of the Law on Export Tax and Import Tax;
After consulting the concerned ministries and branches
,

DECIDES:

Article 1.- To issue together with this Decision the list of consumer goods to help determine the import tax payment time limit.

Article 2. - This Decision takes effect from January 1st, 1999.

 

 

FOR THE MINISTER OF TRADE
VICE MINISTER




Luong Van Tu

 

THE LIST OF CONSUMER GOODS FOR DETERMINATION OF IMPORT TAX PAYMENT TIME LIMIT

(Issued together with Decision No.1655/1998/QD-BTM of December 25, 1998 of the Minister of Trade)

This list was elaborated on the basis of the Import Tariff issued together with Decision No.1803/1998/ QD-BTC of December 11, 1998 of the Ministry of Finance)

This list shall be used on the following principles:

1. In cases where only 4-digit code numbers (or 6-digit ones) are listed, all 8-digit code numbers pertaining to 4-digit headings (or 6-digit sub- headings) shall be considered consumer goods.

For example: All 8-digit code numbers of heading No.0201 (Meat of bovine animals, fresh or chilled) and all 8-digit code numbers of sub-heading No.0407.00 (Eggs of birds and poultry in shell,...) shall be considered consumer goods, except otherwise provided for in the list (for example: "other than those for breeding").

2. For cases where some 4-digit and 6-digit code numbers are extended to 8-digit code numbers, only such 8-digit code numbers are considered consumer goods.

For example: As only code number of 8518.30.10 is extended in sub-heading No.8518.30, only headphones of various kinds shall be considered consumer goods, while combined microphone/speaker sets (8518.30.20) shall not be considered consumer goods.

3. To avoid too long a list, the description of goods items in a number of cases is shortened compared to that in the Import Tariff (described with three dots). The implementation shall be based on the description of goods items in the Import Tariff.

4. This list shall be used only for the determination of import tax payment time limit; it is not related to and does not affect other current regulations of the State on import goods management.

Heading

Subheading

Description of goods items

0201

 

 

Meat of bovine animals, fresh or chilled

0202

 

 

Meat of bovine animals, frozen

0203

 

 

Meat of swine, fresh, chilled or frozen

0204

 

 

Meat of sheep or goats, fresh, chilled or frozen

0205

00

00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

0206

 

 

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies...

0207

 

 

Meat and edible offal of poultry of heading No.01.05...

0208

 

 

Other meat and edible meat offal...

0209

00

00

Pig fat, free of lean meat, and poultry fat (not yet rendered)...

0210

 

 

Meat and edible meat offal...

0301

 

 

Live fish (other than those for breeding)

 

Heading

Subheading

Description of goods items

0302

 

 

Fish, fresh or chilled...

0303

 

 

Fish, frozen...

0304

 

 

Fish fillets and other fish meat...

0305

 

 

Fish, dried, salted or in brine; smoked fish...

0306

 

 

Crustaceans...(other than those used as live breeding)

0307

 

 

Mollusks... (other than those used as live breeding)

0401

 

 

Milk and cream, not yet concentrated nor containing added sugar or other sweeteners.

0402

 

 

Milk and cream, concentrated or containing added sugar or other sweeteners.

0403

 

 

Buttermilk, curd and cream, yogurt, kephir...

0404

 

 

Whey, whether or not concentrated....

0405

 

 

Butter and other fats... (other than butter oil)

0406

 

 

Cheese and crud for making cheese

0407

00

 

Eggs of birds and poultry, in sell... (other than those for breeding)

0408

 

 

Eggs of birds and poultry, not in shell...

0409

00

00

Natural honey

0410

00

 

Foods and animal origin, not elsewhere specified or included...

0603

 

 

Cut flowers and flower buds...

0604

 

 

Foliage, branches and other parts of plants...

0701

 

 

Potatoes, fresh or chilled (other than those for breeding)

0702

00

00

Tomatoes, fresh or chilled

 

Heading

Subheading

Description of goods items

0703

 

 

Onions, shallot, garlic, leeks...(other than those for breeding)

0704

 

 

Cabbages, cauliflower, kohlrabi, kale

0705

 

 

Lettuce and chicory, fresh or chilled

0706

 

 

Carrots, turnips, salad beetroots...

0707

00

00

Cucumbers and gherkins, fresh or chilled

0708

 

 

Leguminous vegetables, wether or not shelled, fresh or chilled

0709

 

 

Other vegetables, fresh or chilled

0710

 

 

Assorted vegetables (whether or not cooked by steaming or boiling) frozen

0711

 

 

Assorted vegetables, provisionally preserved.

0712

 

 

Dried vegetables, whole, cut, sliced, broken or in powder.

0713

 

 

Dried leguminous vegetables of various kinds, shelled...(other than those for breeding)

0714

 

 

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes.

 

 

 

- Coconut

0801

11

00

+ Desiccated

0801

19

00

+ Other

 

 

 

-Brazil nuts

0801

21

00

+ In shell

0801

22

00

+ Shelled

 

 

 

- Cashew nuts

0801

32

00

+ Shelled

 

Heading

Subheading

Description of goods items

0802

 

 

Other nuts, fresh or dried, whether or not shelled or peeled

0803

00

00

Bananas, including plantains, fresh or dried

0804

 

 

Dated, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried

0805

 

 

Citrus fruit, fresh or dried

0806

 

 

Grapes, fresh or dried

0807

 

 

Melons (including watermelons) and papaws, fresh

0808

 

 

Apples, pears and quinces, fresh

0809

 

 

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh

0810

 

 

Other fruits, fresh

0811

 

 

Fruits and nuts of various kinds, uncooked or cooked by steaming...

0812

 

 

Fruits and nuts, provisionally preserved...

0813

 

 

Dried fruits

0814

00

00

Peel of citrus fruits

 

 

 

- Roasted coffee

0901

21

00

+ Not decaffeinated

0901

22

00

+ Decaffeinated

0902

 

 

Tea, whether or not flavored

0903

00

00

Mate

0904

 

 

Pepper of the genus Piper

0909

 

 

Seeds of anise, badian, fennel

 

Heading

Subheading

Description of goods items

0910

 

 

Ginger, saffron, turmeric, thyme, bay leaves, curry

1006

20

00

- Husked (brown) rice

1006

30

00

- Semi-milled or wholly milled rice

1006

40

00

- Broken rice

1206

00

00

Sunflower seeds, whether or not broken (other than those for breeding)

1501

00

00

Pig fat (including lard) and poultry fat

1507

 

 

Soya-bean oil and its fractions

1507

90

10

+ Refined

1507

90

90

+ Other

1508

 

 

Ground-nut oil and its fractions

1508

90

10

+ Refined

1508

90

90

+ Other

1509

 

 

Olive oil and its fractions

1509

90

10

+ Refined

1509

90

90

+ Other

1510

00

 

Other oils and their fractions, obtained from olive

1510

00

91

+ Refined

1510

00

99

+ Other

1511

 

 

Palm oil and its fractions

1511

90

90

+ Other

1512

 

 

Sunflower seed oil

 

Heading

Subheading

Description of goods items

1512

19

10

--- Refined oil

1512

19

90

--- Other

1512

29

10

--- Refined

1512

29

90

--- Other

1513

 

 

Coconut oil

1513

19

10

--- Refined

1513

19

90

--- Other

1513

29

10

--- Refined

1513

29

90

--- Other

1514

 

 

Rape oil

1514

90

10

+ Refined

1514

90

90

+ Other

1515

29

90

--- Other

1515

40

90

+ Other

1515

50

90

+ Other

1515

60

90

+ Other

1515

90

90

--- Other

1516

 

 

Animal fats and oils

1517

10

00

- Margarine, excluding liquid margarine

1517

90

90

+ Other

16

 

 

THE WHOLE CHAPTER 16

1701

 

 

Cane or beet sugar

 

 

 

- Other

 

Heading

Subheading

Description of goods items

1701

91

00

+ Containing added flavoring or coloring matter

1701

99

 

+ Other

1701

99

10

--- White sugar

1701

99

90

--- Other

1704

 

 

Sugar confectionery (including white chocolate), not containing cocoa

1806

 

 

Chocolate and other edible preparations containing cocoa

1901

 

 

Malt extract... (other than those prescribed for use through ducts, not for being taken by mouth)

1902

 

 

Pasta,..., such as spaghetti

 

 

 

- Pasta

1903

00

00

Tapioca

1904

 

 

Prepared foods obtained from the swelling or roasting of cereals

1905

 

 

Bread, pastry, cakes and other bakers’ wares...(other than those of 1905.90.10)

2001

 

 

Vegetables, fruits, nuts and other edible parts of plants

2002

 

 

Tomatoes, otherwise prepared or preserved

2003

 

 

Mushroom and truffles, prepared or preserved

2004

 

 

Other vegetables, prepared or preserved

2005

 

 

Other vegetables, prepared or preserved

2006

 

 

Vegetables and fruits... preserved by sugar

2007

 

 

Jams, fruit jellies, marmalades

 

Heading

Subheading

Description of goods items

2008

 

 

Fruits... otherwise prepared or preserved

2009

 

 

Fruit juices,... vegetable juices

2101

 

 

Extracts, essences and concentrates of coffee, tea

2103

 

 

Sauces and preparations... mixed condiments and seasonings

2104

 

 

Soup, broths and preparations therefor

2015

00

00

Ice cream and similar products, whether or not containing cocoa

2106

90

20

+ Preparations for making jelly

2106

90

90

+ Other

2201

 

 

Waters, including natural mineral water

2202

 

 

Waters, including mineral waters,... containing added sugar

2203

00

00

Beer made from malt

2204

 

 

Wine made from fresh grapes

2205

 

 

Vermouth and other wines

2206

 

 

Other fermented beverages

2207

 

 

Undenatured ethyl alcohol of an alcoholic strength of 80% vol or higher

2208

 

 

Undenatured ethyl alcohol of an alcoholic strength of under 80% vol

2209

00

00

Vinegar and substitutes therefor obtained from acetic acid

2402

 

 

Cigars, cheroots, cigarillos and cigarettes

2403

 

 

Processed tobacco

3303

00

00

Perfumes and fair fresher

 

Heading

Subheading

Description of goods items

3304

 

 

Cosmetics or make-up preparations

3305

 

 

Preparations for use on the hair

3306

 

 

Preparations for oral or dental hygiene

3307

 

 

Pre-shave, shaving or after-shave preparations

3401

 

 

Soap...(other than soap cast)

3402

 

 

Organic surface-active agents

3405

 

 

Polishes and creams of various kinds for footwear

3406

00

00

Candles, tapers and the like

3604

 

 

Fireworks

3604

90

90

-- Other

3605

00

00

Matches

3606

10

00

-Liquid fuels... for filling or refilling lighters

3606

90

10

-- Lighter flints

3702

 

 

Photographic film in rolls...(other than those of 3702.10.00, 3702.41.00, 3702.42.00, 3702.43.00, 3702.44.00 and the kinds specially manufactured for medical and cinematographic use)

3703

 

 

Photographic paper...(other than those of 3703.10.90)

3918

 

 

Floor coverings of plastics

3922

 

 

Bath-tubs, shower-baths, wash-basins

3924

 

 

Tableware, kitchenware

3925

 

 

Articles of plastics for construction use

 

Heading

Subheading

Description of goods items

3926

 

 

Other products of plastics (except for riot shields, light-reflective nails and nets impregnated with mosquito killer)

4201

00

00

Saddlery and harness for animals

4202

 

 

Trunks, suit-cases, vanity-cases

4203

 

 

Articles of apparel and clothing accessories of leather

4203

 

 

Articles and apparel and clothing accessories

4304

 

 

Artificial fur and articles thereof

4419

00

00

Tableware and kitchenware of wood

4420

 

 

Wood marquetry and inlaid wood; caskets, and cases for jewelry

4421

 

 

Other articles of wood (other than those of 4421.90.10)

46

 

 

THE WHOLE CHAPTER 46

4803

00

 

Toilet or facial tissue, towel

4814

 

 

Wallpaper and similar wall coverings

4805

00

00

Floor coverings on a base of paper or of paperboard

4818

 

 

Toilet paper and similar paper

4909

00

00

Printed or illustrated postcards

4910

00

00

Calendars of various kinds, including calendar blocks

57

 

 

THE WHOLE CHAPTER 57

61

 

 

THE WHOLE CHAPTER 61, except for 6114.30.10 and 6114.90.10

62

 

 

THE WHOLE CHAPTER 62, except for 6211.33.10 and 6211.39.10

 

Heading

Subheading

Description of goods items

6301

 

 

Blankets and traveling rugs

6302

 

 

Bed linen, table linen, toilet linen

6303

 

 

Curtains (including drapes) and interior blinds

6304

 

 

Other house-furnishing textile articles

6307

10

00

- Floor cloths, dish cloths, duster and similar cleaning cloths

6308

00

00

Sets of decorative fabrics and yarn

6309

00

00

Worn clothing and other worn garment articles

64

 

 

THE WHOLE CHAPTER 64, except for 6405.90.10, 6405.90.20 and heading No.6406

6503

00

00

Felt hats and other felt headgear

6504

00

00

Hats and other headgear

6505

 

 

Hats and other headgear, knitted or crocheted

6506

 

 

Other headgear

6506

91

00

- Of rubber or plastics

6506

92

00

- Of furskin

6506

99

00

- Of other materials

6601

 

 

Umbrellas and sun-shades

6602

00

00

Walking-sticks, sticks

6702

 

 

Artificial flowers, foliage and fruits and parts thereof

6910

 

 

Sinks, wash basins, wash basin pedestals, bath-tubs

6911

 

 

Tableware, kitchenware of porcelain, other household articles and sanitary ware of porcelain or china

 

Heading

Subheading

Description of goods items

6912

00

00

Tableware, kitchenware, other household articles and sanitary ware of ceramic

6913

 

 

Statuettes and other ornamental articles of ceramic and porcelain

6914

 

 

Other products of ceramic and porcelain

7013

 

 

Tableware, kitchenware,... of glass

7018

10

00

- Glass beads, imitation pearls, imitation precious stones

7018

90

90

+ Other

7113

 

 

Jewelry articles and separate parts thereof

7114

 

 

Articles of goldsmith or silversmith

7116

 

 

Articles of pearls,...precious or semi-precious stones

7117

 

 

Imitation jewelry

7321

 

 

Stoves, ranges, grates, cookers

7323

 

 

Tableware, kitchenware, household utensils

7324

 

 

Sanitary ware and parts thereof

7418

 

 

Tableware, kitchenware...of copper, sanitary ware

7615

 

 

Tableware, kitchenware...of aluminum, sanitary ware

8210

00

00

Hand mechanical appliances...used in the preparation of foods or drinks

8212

 

 

Razors and zaror blades

8214

20

00

- Manicure or pedicure sets

8215

 

 

Spoons, forks, ladles

 

Heading

Subheading

Description of goods items

8306

 

 

Bells, gongs...,photograph and picture frames..., mirrors

8414

51

00

-- Desk fans, floor fans,...ventilators...(other than industrial fans)

8414

59

00

+ Other (other than industrial fans)

8415

 

 

Air conditioners

8415

10

00

- Window or wall types, self-contained

8415

20

00

- Of a kind for human use, mounted in automobiles of various kinds

8415

81

00

--- Of a capacity of 90,000 BTU/h or less

8415

82

10

--- Of a capacity of 90,000 BTU/h or less

8415

83

10

--- Of capacity of 90,000 BTU/h or less

8418

 

 

Refrigerators

 

 

 

- Refrigerators of household type (other than SKD, CKD, IKD component sets)

8418

21

00

+ Compression type

8418

22

00

+ Absorption type, electrical

8418

29

00

+ Other

8418

30

 

- Freezers, of the chest type, with a capacity not exceeding 800 liters

8418

30

10

+ With a capacity of up to 200 liters

8418

40

10

+ With a capacity of up to 200 liters

8421

12

 

+ Clothes-dryers

8421

12

10

--- Electrically operated

8421

12

20

--- Not electrically operated

8422

 

 

Dish washing machines

 

Heading

Subheading

Description of goods items

8422

11

00

+ Of the household type

8450

 

 

Household washing machines...(other than those of 8450.20.00 and 8450.90.00)

8452

10

00

- Household sewing machines

8509

 

 

Electro-mechanical domestic appliances, with self-contained electric motors

8510

 

 

Shavers, hair clippers and hair-removing appliances, with self-contained electric motors

8516

 

 

Electronic instaneous water heaters... (Other than those of 8516.80 and 8516.90.00)

8518

 

 

Microphones and stands thereof; loudspeakers, whether or not mounted in their enclosures

 

 

 

- Loudspeakers, whether or not mounted in their enclosures

8518

21

00

+ Single loudspeakers, mounted in the same enclosures

8518

22

00

+ Multiple loudspeakers, mounted in the same enclosures

8518

30

 

- Headphones and combined microphone/speaker sets

8518

30

10

+ Headphones

8518

40

00

- Audio-frequency electric amplifiers (other than CDK, IDK component sets)

8518

50

00

- Electric sound amplifiers (other than CKD, IKD component sets)

8519

 

 

Turntables,...cassette players and other sound reproducing apparatus (other than CKD, IKD component sets and professional type)

 

Heading

Subheading

Description of goods items

8520

 

 

Magnetic tape recorders and other sound recording apparatus (other than CKD, IKD component sets and professional type

8520

32

00

+ Digital audio type

8520

39

00

+ Other, of cassette type

8520

90

00

- Other

8521

 

 

Video recorders and players (other than component sets and professional type)

8523

 

 

Blank (unrecorded) tapes and discs, for sound recording

 

 

 

- Magnetic tapes (other than Utamic and Betacam professional tapes and pan-cake tapes):

8523

11

 

+ Of a width not exceeding 4mm

8523

11

10

--- Video cassette tapes

8523

11

90

--- Other

8523

12

 

+ Of a width exceeding 4mm, but not exceeding 6.5mm

8523

12

10

--- Video cassette tapes

8523

12

90

--- Other

8523

13

 

+ Of a width exceeding 6.5mm

8523

13

10

--- Video cassette tape

8523

13

90

--- Other

8524

 

 

Gramophone records, tapes and other recorded media for sound

8524

10

00

- Gramophone records

 

 

 

- Discs for laser reading system

 

Heading

Subheading

Description of goods items

8524

32

00

+ For reproducing sound only

8524

39

00

+ Other

 

 

 

- Other magnetic tapes

8524

51

 

+ Of a width exceeding 4mm

8524

51

90

--- Other

8524

52

 

+ Of a width exceeding 4mm but not exceeding 6.5mm

8524

52

90

--- Other

8524

53

 

+ Of a width exceeding 6.5mm

8524

53

90

--- Other

8527

 

 

Reception apparatus for telephones, television...(other than CKD, IKD components sets)

8528

 

 

Television receivers

8528

12

00

+ Color (other than CKD, IKD component sets)

8528

13

00

+ Black and white... (other than CKD, IKD component sets)

8528

30

90

+ Other

8539

 

 

Electric filament or discharge lamps

8539

22

90

--- Other

8539

29

20

--- Other, of a capacity of over 200W

8539

31

10

--- For decoration

8539

31

90

--- Other

8711

 

 

Motorcycles (including mopeds) and motorized bicycles (other than side-cars and CKD, IKD component sets)

 

Heading

Subheading

Description of goods items

8712

 

 

Bicycles... (other than racing bicycles)

9101

 

 

Wrist watches, pocket watches

9102

 

 

Other wrist watches, pocket watches

9103

 

 

Clocks fitted with personal watch movements

9105

 

 

Other kinds of clocks (other than marine chronometers and similar machines)

9401

 

 

Seats

9401

30

00

- Swivel seats with variable height adjustment

9401

40

00

- Seats,... convertible into beds

9401

50

00

- Seats of cane, osier, bamboo or similar materials:

 

 

 

- Other seats, with wooden frames:

9401

61

00

+ Upholstered

9401

69

00

+ Other

 

 

 

- Other seats, with metal frames

9401

71

00

+ Upholstered

9401

79

00

+ Other

9401

80

00

- Other seats

9403

 

 

Other furniture (beds, chests, tables, chair...) and parts thereof

9403

10

00

- Metal furniture of kind used in offices

9403

20

00

- Other metal furniture

9403

30

00

- Wooden furniture of kind used in offices

9403

40

00

- Wooden furniture of kind used in kitchen

9403

50

00

- Wooden furniture of kind used in bedrooms

9403

60

00

- Other wooden furniture

 

Heading

Subheading

Description of goods items

9403

70

00

- Furniture of plastics

9403

80

00

- Furniture of other materials

9404

 

 

Bed mattress supports; articles of bedding

9405

 

 

Lamps of various kinds, including searchlights and spotlights

9405

10

 

- Chandeliers and other electric ceiling or wall lighting fitting

9405

10

20

+ Fluorescent light fittings

9405

10

90

+ Other

9405

20

 

- Electric desk, beside or floor-standing lamps

9405

20

90

+ Other

9405

30

20

- Lighting sets of a kind used of Christmas tress

9405

50

 

- Non-electric lamps and lighting fittings

9405

50

20

+ Hurricane lamps

9405

50

30

+ Other kerosene lamps

9405

50

90

+ Other

9504

 

 

Articles for funfair, table games

9505

 

 

Articles for festivals, carnivals

9603

21

00

+ Tooth brushes

9603

29

00

+ Other

9603

90

00

+ Other

9605

00

00

Travel sets for personal hygiene, sewing sets...

9613

 

 

Cigarette lighters and other lighters...(other than parts)

 

Heading

Subheading

Description of goods items

9614

 

 

Smoking pipes of various kinds and cigar or cigarette holders

9615

 

 

Combs, hair slides and the like

9617

00

10

- Vacuum flasks and other vacuum vessels, complete with cases.

 

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Thuộc tính Văn bản pháp luật 1655/1998/QD-BTM

Loại văn bảnQuyết định
Số hiệu1655/1998/QD-BTM
Cơ quan ban hành
Người ký
Ngày ban hành25/12/1998
Ngày hiệu lực01/01/1999
Ngày công báo...
Số công báo
Lĩnh vựcThương mại, Thuế - Phí - Lệ Phí
Tình trạng hiệu lựcHết hiệu lực 01/05/2004
Cập nhật7 năm trước
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Lược đồ Decision No.1655/1998/QD-BTM of December 25, 1998 issuing the list of consumer g


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        Decision No.1655/1998/QD-BTM of December 25, 1998 issuing the list of consumer g
        Loại văn bảnQuyết định
        Số hiệu1655/1998/QD-BTM
        Cơ quan ban hànhBộ Thương mại
        Người kýLương Văn Tự
        Ngày ban hành25/12/1998
        Ngày hiệu lực01/01/1999
        Ngày công báo...
        Số công báo
        Lĩnh vựcThương mại, Thuế - Phí - Lệ Phí
        Tình trạng hiệu lựcHết hiệu lực 01/05/2004
        Cập nhật7 năm trước

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                  Văn bản gốc Decision No.1655/1998/QD-BTM of December 25, 1998 issuing the list of consumer g

                  Lịch sử hiệu lực Decision No.1655/1998/QD-BTM of December 25, 1998 issuing the list of consumer g