Decision No. 81/2004/QD-BTC of October 15, 2004, amending the import tax rates of a number of commodity groups in the preferential import tariff đã được thay thế bởi Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff. và được áp dụng kể từ ngày 15/09/2006.
Nội dung toàn văn Decision No. 81/2004/QD-BTC of October 15, 2004, amending the import tax rates of a number of commodity groups in the preferential import tariff
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 81/2004/QD-BTC | Hanoi, October 15, 2004 |
DECISION
AMENDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 prescribing the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Tariff according to the list of import tax-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the Standing Committee of the XIth National Assembly amending and supplementing the Tariff according to the List of import tax-liable commodity groups;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of commodity groups prescribed in the Finance Minster’s Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariff into the new preferential import tax rates stipulated in the list of amended preferential import tax rates, issued together with this Decision.
Article 2.- To annul the collection levels applicable to PVC powder and granules prescribed in Decision No. 17/1999/QD-BVGCP of April 3, 1999 of the Director of the Government Pricing Committee and Decision No. 03/2000/QD-BTC of January 7, 2000 of the Minister of Finance.
Article 3.- This Decision takes effect and applies to import goods declarations submitted to the customs offices 15 days after its publication in the Official Gazette.
Particularly for goods lots of PVC powder and granules applicable to the CEPT preferential import tax rates as prescribed in the Government’s Decree No. 151/2004/ND-CP of August 5, 2004, for which the import goods declarations have been submitted to the customs offices as from the effective date of that Decree (August 27, 2004), surcharges shall not be paid. In cases where enterprises have paid surcharges for these goods lots, such amounts shall be refunded as prescribed.
FOR THE MINISTER OF FINANCE |
LIST
OF AMENDED TAX RATES OF A NUMBER OF COMMODITIES IN THE PREFERENTIAL IMPORT TARIFF
(Issued together with the Finance Minister’s Decision No. 81/2004/QD-BTC of October 15, 2004)
Code | Description | Tax rate (%) | ||
1002 | 00 | 00 | Rye | 0 |
1003 | 00 | 00 | Barley | 0 |
1004 | 00 | 00 | Oats | 0 |
3904 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms | |||
3904 | 10 | - Poly (vinyl chloride), not mixed with any other substances: | ||
3904 | 10 | 10 | - - PVC homopolymers, suspension type | 8 |
3904 | 10 | 20 | - - PVC resin emulsion process in powder form | 0 |
- - Granules: | ||||
3904 | 10 | 31 | - - - Used in the manufacture of telephonic or electric wire | 10 |
3904 | 10 | 39 | - - - Other | 10 |
3904 | 10 | 40 | - - Other, in powder form | 8 |
3904 | 10 | 90 | - - Other | 0 |
‑ Other poly (vinyl chloride): | ||||
3904 | 21 | - Non‑plasticised: | ||
3904 | 21 | 10 | - - - In powder form | 8 |
- - - Granules: | ||||
3904 | 21 | 21 | - - - - Used in the manufacture of telephonic or electric wire | 10 |
3904 | 21 | 29 | - - - - Other | 10 |
3904 | 21 | 30 | - - - Liquids or pastes | 0 |
3904 | 21 | 90 | - - - Other forms | 0 |
3904 | 22 | - - Plasticised: | ||
3904 | 22 | 10 | - - - In powder form | 8 |
- - - Granules: | ||||
3904 | 22 | 21 | - - - - Used in the manufacture of telephonic or electric wire | 10 |
3904 | 22 | 29 | - - - - Other | 10 |
3904 | 22 | 30 | - - - Liquids or pastes | 0 |
3904 | 22 | 90 | - - - Other forms | 0 |
3904 | 30 | - Vinyl chloride‑vinyl acetate copolymers: | ||
3904 | 30 | 10 | - - In powder form | 3 |
- - Granules: | ||||
3904 | 30 | 21 | - - - Used in the manufacture of telephonic or electric wire | 5 |
3904 | 30 | 29 | - - - Other | 5 |
3904 | 30 | 90 | - - Other | 0 |
3904 | 40 | - Other vinyl chloride copolymers: | ||
3904 | 40 | 10 | - - In powder form | 3 |
- - Granules: | ||||
3904 | 40 | 21 | - - - Used in the manufacture of telephonic or electric wire | 5 |
3904 | 40 | 29 | - - - Other | 5 |
3904 | 40 | 90 | - - Other | 0 |
3904 | 50 | - Vinylidene chloride polymers: | ||
3904 | 50 | 10 | - - In powder form | 3 |
3904 | 50 | 20 | - - Granules | 5 |
3904 | 50 | 30 | - - Liquids or pastes | 0 |
3904 | 50 | 90 | - - Other | 0 |
- Fluoro‑polymers: | ||||
3904 | 61 | - - Polytetrafluoroethylene: | ||
3904 | 61 | 10 | - - - In powder form | 3 |
3904 | 61 | 20 | - - - Granules | 5 |
3904 | 61 | 90 | - - - Other | 0 |
3904 | 69 | - - Other: | ||
3904 | 69 | 10 | - - - In powder form | 3 |
3904 | 69 | 20 | - - - Granules | 5 |
3904 | 69 | 90 | - - - Other | 0 |
3904 | 90 | - Other: | ||
3904 | 90 | 10 | - - In powder form | 3 |
3904 | 90 | 20 | - - Granules | 5 |
3904 | 90 | 90 | - - Other | 0 |
8525 | Transmission apparatus for radio‑telephony, radio‑telegraphy, radio‑broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras | |||
8525 | 10 | - Transmission apparatus: | ||
8525 | 10 | 10 | - - For radio-broadcasting | 0 |
- - For television: | ||||
8525 | 10 | 21 | - - - Video senders | 0 |
8525 | 10 | 22 | - - - Central monitoring systems | 0 |
8525 | 10 | 23 | - - - Telemetry monitoring systems | 0 |
8525 | 10 | 29 | - - - Other | 0 |
8525 | 10 | 30 | - - Data compression tools | 0 |
8525 | 10 | 40 | - - Set top boxes which have a communication function [ITA1/B-203] | 0 |
8525 | 10 | 50 | - - For radio telephony or radio-telegraphy [ITA1/A-048] | 0 |
8525 | 20 | - Transmission apparatus incorporating reception apparatus: [ITA1/A-049] [ex ITA1/B-197] | ||
8525 | 20 | 10 | - - Wireless LAN | 0 |
8525 | 20 | 20 | - - Internet enabled handphones | 5 |
8525 | 20 | 30 | - - Internet enabled cellular phones | 5 |
8525 | 20 | 40 | - - Internet video conferencing equipment | 0 |
8525 | 20 | 50 | - - Digital radio relay systems | 0 |
8525 | 20 | 60 | - - Mobile data network | 0 |
8525 | 20 | 70 | - - Set top boxes which have a communication function [ITA1/B203] | 0 |
8525 | 20 | 80 | - - Other cellular phones | 5 |
- - Other: | ||||
8525 | 20 | 91 | - - - Other transmission apparatus for radio-telephony or radio-telegraphy | 0 |
8525 | 20 | 92 | - - - Other transmission apparatus for television | 0 |
8525 | 20 | 99 | - - - Other | 0 |
8525 | 30 | - Television cameras: | ||
8525 | 30 | 10 | - - Cameras, without recording function, working in conjunction with an automatic data processing machine, the dimensions of which do not exceed 130 mm x 70 mm x 45 mm [ITA/2] | 10 |
8525 | 30 | 90 | - - Other | 10 |
8525 | 40 | - Still image video cameras and other video camera recorders; digital cameras: | ||
8525 | 40 | 10 | - - Digital still image video cameras (ITA1/A-050) | 20 |
8525 | 40 | 20 | - - Other still image video cameras | 20 |
8525 | 40 | 30 | - - Digital cameras | 20 |
8525 | 40 | 40 | - - Other video camera recorders | 20 |
8529 | Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28 | |||
8529 | 10 | - Aerials and aerial reflectors of all kinds; parts suitable for use therewith: | ||
8529 | 10 | 10 | - - Aerials or antennae of a kind used with apparatus for radio-telephony and radio-telegraphy [ITA1/A-052]; parts of paging alert devices [ITA1/B-197] | 10 |
8529 | 10 | 20 | - - Parabolic aerial reflector dishes for direct broadcast multi-media systems and parts thereof | 10 |
8529 | 10 | 30 | - - Telescopic, rabbit and dipole antennae for television or radio receivers | 30 |
8529 | 10 | 40 | - - Aerial filters and separators [ITA/2] | 20 |
- - Parts mounted on PCB and / or cabinet / cabinet parts: | ||||
8529 | 10 | 51 | - - - For use with transmission apparatus or reception apparatus for radio-telegraphy, radio-telephony, radio-broadcasting or television | 10 |
8529 | 10 | 59 | - - - Other | 30 |
8529 | 10 | 60 | - - Wave guide (feed horn) | 20 |
- - Other: | ||||
8529 | 10 | 91 | - - - For radio-telephony or radio-telegraphy | 10 |
8529 | 10 | 92 | - - - For transmission apparatus for radio-broadcasting or television | 10 |
8529 | 10 | 99 | - - - Other | 30 |
8529 | 90 | - Other: | ||
- - Parts including printed circuit assemblies of the following: transmission apparatus other than radio-broadcasting or television transmission; digital still image video cameras; portable receivers for calling, alerting or paging [ITA1/A-053] and paging alert devices, including pagers [ITA1/B-197]: | ||||
8529 | 90 | 11 | - - - For cellular phones | 5 |
8529 | 90 | 12 | - - - Other | 0 |
8529 | 90 | 20 | - - For decoders, other than those of 8529.90.11 and 8529.90.12 | 0 |
- - Printed circuit boards, assembled, other than those of 8529.90.11 and 8529.90.12: | ||||
8529 | 90 | 31 | - - - For goods of subheading 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (for radio-telephony or radio-telegraphy only) | 10 |
8529 | 90 | 32 | - - - For the goods of 8525.10 or 8525.20 (not for radio-telephony or radio-telegraphy) | 0 |
8529 | 90 | 33 | - - - For the goods of 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (not for radio-telephony or radio-telegraphy) | 30 |
8529 | 90 | 34 | - - - For goods of subheading 85.26 | 0 |
8529 | 90 | 35 | - - - For goods of subheading 85.28 | 30 |
8529 | 90 | 36 | - - - For goods of subheading 8525.30 | 0 |
8529 | 90 | 37 | - - - For goods of subheading 8527.12 or 8527.32 | 30 |
8529 | 90 | 39 | - - - Other | 30 |
- - Other: | ||||
8529 | 90 | 91 | - - - For television | 10 |
8529 | 90 | 92 | - - - For radio-telephony or radio-telegraphy only | 10 |
8529 | 90 | 93 | - - - Other, of goods of heading 85.28 | 30 |
8529 | 90 | 99 | - - - Other | 10 |
