Nội dung toàn văn Decree 101/2021/ND-CP amendments Decree 122/2016/ND-CP and 57/2020/ND-CP
THE GOVERNMENT | SOCIALIST REPUBLIC OF VIETNAM |
No. 101/2021/ND-CP | Hanoi, November 15, 2021 |
DECREE
AMENDMENTS TO THE GOVERNMENT’S DECREE NO. 122/2016/ND-CP DATED SEPTEMBER 01, 2016 AND DECREE NO. 57/2020/ND-CP ON AMENDMENTS TO THE GOVERNMENT’S DECREE NO. 122/2016/ND-CP DATED SEPTEMBER 01, 2016 ON PREFERENTIAL EXPORT AND IMPORT TARIFF SCHEDULES, LISTS OF COMMODITIES, ABSOLUTE, MIXED AND OUT-OF-QUOTA IMPORT DUTY RATES, AND TO THE DECREE NO. 125/2017/ND-CP DATED NOVEMBER 16, 2017 ON AMENDMENTS TO DECREE NO. 122/2016/ND-CP
Pursuant to the Law on Government Organization dated June 19, 2015 dated June 19, 2015; the Law dated November 22, 2019 on amendments to the Law on Government Organization dated June 19, 2015 and the Law on Local Government Organization;
Pursuant to the Law on Export and Import Duties dated April 6, 2016;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to the National Assembly’s Resolution No. 71/2006/QH11 dated November 29, 2006, ratifying the Protocol on accession to the Agreement establishing the World Trade Organization of the Socialist Republic of Vietnam;
Upon the request of the Minister of Finance;
The Government promulgates a Decree on amendments to the Government’s Decree No. 122/2016/ND-CP dated September 01, 2016 and Decree No. 57/2020/ND-CP on amendments to the Government’s Decree No. 122/2016/ND-CP dated September 01, 2016 on export tariff and import tariff schedules, lists of commodities, absolute, mixed and out-of-quota import duty rates, and to the Decree No. 125/2017/ND-CP dated November 16, 2017 on amendments to Decree No. 122/2016/ND-GOVERNMENT.
Article 1. Amendments to certain Articles of Decree No. 57/2020/ND-CP
1. Amendments to Clause 1 of Article 2 of Decree No. 57/2020/ND-CP:
a) Adjustments to export tariff rates and preferential import tariff rates on some groups of commodities in Appendix I (Export tariff) and Appendix II (Preferential Import tariff) prescribed in Clause 1 Article 2 of Decree No. 57/2020/ND-CP are specified in Appendix I and Appendix II of this Decree.
b) Addition of code 9805.00.00 to the headings from 98.01 to 98.48, 98.50, 98.51, 98.52 prescribed in Point 1 Clause II Section II of Appendix II of Decree No. 57/2020/ND-CP:
Code | Description | Corresponding codes in Section I of Appendix II | Rate (%) |
9805.00.00 | - Oil seeds and oleaginous fruits suitable for planting | 1207.30.00 1207.40.90 1207.50.00 1207.60.00 1207.70.00 1207.91.00 1207.99.40 1207.99.50 1207.99.90 | 0 |
c) Addition of code 9849.46.00 to the headings from 98.49 prescribed in Point 2 Clause II Section II of Appendix II of Decree No. 57/2020/ND-CP:
Code | Description | Corresponding codes in Section I of Appendix II | Rate (%) |
9849.46.00 | - Engine ECU, of a kind used for motor vehicles | 8537.10.99 | 0 |
2. Amendments to Clause 2 of Article 2 of Decree No. 57/2020/ND-CP:
“Article 4. Export tariff schedule relative to the List of dutiable goods
1. The export tariff schedule relative to the list of dutiable products specified in Appendix I to this Decree includes HS codes, commodity description and export duty rates applied to each heading and dutiable exported commodities. In case a commodity is not included in the Export Tariff Schedule, the exporter shall declare a corresponding 8-digit code in the Preferential Import Tariff Schedule in Section I of Appendix II hereof. Declaration of duty rate on the export declaration is not required.
a) Exports in headings numbered 211 in the Export Tariff Schedule are those meeting both of the following requirements:
a) 1st requirement: The supplies, raw materials, semi-finished products (collectively referred to as "goods") do not belong to headings numbered 01 to 210 in the Export Tariff Schedule.
2nd requirement: The goods are processed directly from primary materials that are natural resources of minerals whose aggregate value plus (+) energy cost account for at least 51% of their production cost. Whether the aggregate value of natural resources and minerals plus energy costs account for at least 51% of their production cost shall determined in accordance with regulations laid down in the Government’s Decree No. 100/2016/ND-CP dated July 1, 2016 elaborating some Articles of the Law on Amendments the Law on Value-Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration and the Government’s Decree No. 146/2017/ND-CP dated December 15, 2017, amending a number of Articles of the Decree No. 100/2016/ND-CP.
Exports that are exceptions specified in clause 1 of Article 1 in the Decree No. 146/2017/ND-CP dated December 15, 2017 do not belong to headings numbered 211 of the Export Tariff Schedule annexed to this Decree.
b) Codes and export duty rates of commodities in heading 211
The taxpayer shall declare export duty rates of commodities with 8-digit codes and descriptions of commodities in headings 25.23, 27.06, 27.07, 27.08, 68.01, 68.02, 68.03 in the headings numbered 211 that are corresponding with their HS codes of headings numbered 211. Otherwise, the taxpayer shall submit the statement of ratios of value of natural resources and minerals plus energy cost to production cost of the exports according to Form No. 14 annexed to this Decree while following customs procedures in order to prove that the aggregate value of natural resources and minerals plus energy costs is less than 51% of their production cost. In case the taxpayer is a trade enterprise that purchase goods form a manufacturer or from another trade enterprise for export but does not declare export duty rates of goods in the headings numbered 211, the taxpayer shall complete Form No. 14 according to information provided by the manufacturer in order to prove that the aggregate value of natural resources and minerals plus energy costs is less than 51% of their production cost. The taxpayers shall be legally responsible for their declaration.
Regarding exports in headings numbered 211 that do not have 8-digit codes and satisfy the requirements specified in Point a Clause 1 of this Article, the taxpayer shall declare the 8-digit codes in the Preferential Import Tariff Schedule in Section I Appendix II hereof and declare the export duty rate of 5%".
3. Amendments to Point a Clause 3.3, Point c.1 Clause 3.3 and Clause 4 Article 7a in Clause 3 Article 2 of Decree No. 57/2020/ND-CP:
“3.3. Enterprises manufacturing and assembling gas and diesel vehicles:
a) Emission standards:
Motor vehicles are manufactured or assembled to meet level 4 and level 5 emission standards for the period from 2018 to the end of 2021; level 5 or higher emission standards for the period from 2022 onwards, or meet level 4 emission standards and are granted the Certificate of Technical Safety and Environmental Safety before January 01, 2022 that are still effective according to the Government’s Decree No. 116/2017/ND-CP dated October 17, 2017, its amending and replacing documents (if any).
c.1) If they meet the minimum general production requirement imposed on each of their vehicle headings and the minimum specific production requirement imposed on at least one vehicle make in the tax incentive consideration period specified under the provisions of Point b.12.2 of Clause 3.2 of Section I of Chapter 98 in Appendix II hereto, and meet regulations laid down in Clause 2, Clause 3.1, Point a, b of Clause 3.3, Clause 4, Clause 5, Clause 6 and Clause 7 of this Article, the 0% duty rate shall be applied to all of the imported components used for manufacturing and assembly of products of which the prescribed requirement concerning the production are met by these enterprises when these products leave the factory within that period.
In case of manufacturing and assembling gas and diesel, electric, fuel-cell, hybrid, fully biofuel, and natural gas vehicles, when determining the minimum general production of the heading of vehicles using gas and diesel fuels, the production of electric, fuel-cell, hybrid, fully biofuel and natural gas vehicles manufactured or assembled within the tax incentive consideration period may be added to the minimum general production of the same heading of vehicles using gas and diesel fuels during the process of consideration of grant of tax incentive.
In case the first tax incentive consideration period of an enterprise manufacturing and/or assembling motor vehicles using gas and diesel fuels is shorter than a full period (6 or 12 months), but the actual quantity of manufactured/assembled vehicles of the enterprise is not smaller than the average monthly minimum production multiplied by (x) the number of months of participating in the Tax Incentive Program in the period, and the actual quantity of manufactured/assembled vehicles of the registered model is not smaller than the minimum specific production multiplied by (x) the number of months of participating in the Tax Incentive Program in the period, and the minimum general production and minimum specific production of the next period are also achieved, then the number of components used for manufacturing and assembling vehicles in that first period shall be eligible for 0% duty rate provided the enterprise meets the requirements specified in Clause 2 and Clause 3.1, Points a and b of Clause 3.3, Clause 4, Clause 5, Clause 6 and Clause 7 of this Article. In case the number of days of participating in the Program in the first month is at least 15 days, it will be considered a full month. In case the number of days of participating in the Program in the first month is less than 15 days, that month will not count."
4. Tax incentive consideration period
An enterprise may choose between a 6-month or 12 month tax incentive consideration period as follows:
a) A 6-month period is from January 01 to June 30 or from July 01 to December 31 every year.
In case the enterprise chooses to apply a 6-month tax incentive period, the overpaid tax on the quantity components used for manufacture or assembly of finished motor vehicles in the first 06 months has been settled but that of the last 06 months of the year is below the minimum quantity prescribed by the Tax Incentive Program, but the total quantity of the year is still satisfactory under the Program, tax incentives for the last 06 months are still considered and overpaid tax on the quantity of components used for manufacture or assembly of motor vehicles in the period will be settled if the requirements specified in Clause 2, Clause 3, Clause 5, Clause 6, Clause 7 of this Article are satisfied.
b) A 12-month period is from January 01 to June 30 to December 31 every year."
4. Amendments to Clause 2.5 and Point b.12 Clause 3.2 Section I Chapter 98 of Appendix II - Preferential Import Tariff Schedule Relative to the List of Dutiable Goods:
"2.5. Dermal fillers, skin protection cream, scar cream will be classified into heading 98.25 if there is an import license or marketing authorization or certificate of submission of declaration of announce standards as prescribed by the Ministry of Health.
3.2. Conditions and procedures for application of specific preferential import tax rates prescribed in Chapter 98:
b) Conditions and procedures for application of specific preferential import tax rates, reporting and inspection of import and use of commodities in headings 98.17 through 98.23 and headings 98.34, 98.40, 98.42, 98.44, 98.49, 98.51:
b.12) Production of manufactured and assembled vehicles of the Program for tax incentives for imported motor vehicle components in heading 98.49
b.12.1. Gas and diesel vehicles:
Unit: vehicle
| 2021 | 2022 - 2027 | |||
Vehicle group | 6-month tax incentive consideration period | 12-month tax incentive consideration period | 6-month tax incentive consideration period | 6-month tax incentive consideration period | |
July 01 – December 31 | January 01 – December 31 | January 01 – June 30 | July 01 – December 31 | January 01 – December 31 | |
I. Vehicle for transport of not exceeding 09 people with cylinder capacity of not exceeding 2.500cc | |||||
1. Minimum general production | 6500 | 18000 | 11500 | 11500 | 23000 |
2. Minimum general production of 01 model | 2600 | 7100 | 4500 | 4500 | 9000 |
II. Trucks of a GVW of not exceeding 05 tonnes | |||||
1. Minimum general production | 2050 | 5550 | 3500 | 3500 | 7000 |
2. Minimum general production of 01 model or total specific production of 02 models | 1170 | 3170 | 2000 | 2000 | 4000 |
3. Minimum general production of 01 model satisfying EURO 5 | 580 | 1580 | 1000 | 1000 | 2000 |
III. Trucks of a GVW of exceeding 05 tonnes | |||||
1. Minimum general production | 1450 | 3950 | 2500 | 2500 | 5000 |
2. Minimum general production of 01 model or total specific production of 02 models | 580 | 1580 | 1000 | 1000 | 2000 |
3. Minimum general production of 01 model satisfying EURO 5 | 290 | 790 | 500 | 500 | 1000 |
IV. Minibus | |||||
1. Minimum general production | 60 | 660 | 330 | 330 | 660 |
2. Minimum general production of 01 model | 30 | 330 | 165 | 165 | 330 |
V. Bus | |||||
1. Minimum general production | 90 | 890 | 445 | 445 | 890 |
2. Minimum general production of 01 model or total specific production of 02 models | 50 | 500 | 250 | 250 | 500 |
During the tax incentive consideration period, if the vehicles manufactured or assembled by the enterprise satisfy both Level 4 (according to Point a Clause 3.3 Article 7a of this Decree) and Level 5 emission standards, the production of both kinds of vehicle may be used.
b.12.2) Electric vehicles; battery-powered vehicles; hybrid vehicles; vehicles running on 100% biofuel; natural gas vehicles
Unit: vehicle
Vehicle group | 2021 | 2022 - 2027 | ||||
6-month tax incentive consideration period | 12-month tax incentive consideration period | 6-month tax incentive consideration period | 12-month tax incentive consideration period | |||
January 01 – June 30 | July 01 – December 31 | January 01 – December 31 | January 01 – June 30 | July 01 – December 31 | January 01 – December 31 | |
Minimum production of each vehicle group: vehicles for transport of not exceeding 9 people; trucks, minibuses, buses | 125 | 125 | 250 | 125 | 125 | 250 |
5. Forms No. 05, 06a are replaced; Form No. 14 is added to Section 1 Chapter 98 of the Appendix of Decree No. 57/2020/ND-CP.
Article 2. Effect
1. This Decree comes into force from December 30, 2021; Export duty rates on stones in Chapter 25 and Chapter 68; clinkers of heading 25.23 shall follow the roadmap in Appendix I hereof. Preferential import tax rates on pork shall follow the roadmap in Appendix II hereof.
2. Preferential import tax rates on imported components of motor vehicles in heading 98.49 prescribed in Article 7a of Decree No. 57/2020/ND-CP, which is amended by this Decree, shall be applicable until December 31, 2027. Enterprises that have registered for participation in the Tax Incentive Program before the effective date of this Decree are not required to re-apply and are still eligible for incentives prescribed by this Decree. In case of changes or addition of vehicle groups, models, quantity participating in the Tax Incentive Program, the enterprise shall re-apply to the customs authority.
3. Clause 3 Article 4 of Decree No. 122/2016/ND-CP is annulled.
| ON BEHALF OF THE GOVERNMENT |
APPENDIX I
EXPORT DUTY SCHEDULE
(Promulgated together with the Government’s Decree No. 101/2021/ND-CP dated November 15, 2021)
No. | Code | Description | Tax rate (%) |
23 | 25.05 | Natural sands of all kinds, whether or not colored, other than metal-bearing sands of Chapter 26. |
|
| 2505.10.00 | - Silica sands and quartz sands: |
|
| 2505.10.00.10 | - - Ultrafine silicon oxide powder of a particle size not exceeding 96μm, content of SiO2 ≥ 97,7%, Fe2O3 ≤ 0,030%, humidity ≤ 0,3% | 10 |
| 2505.10.00.20 | - - Ultrafine silicon oxide powder of a particle size not exceeding 500 μm, content of SiO2 ≥ 99,3%; Fe2O3 ≤ 0,01%, humidity ≤ 5% | 10 |
| 2505.10.00.90 | - - Other | 30 |
| 2505.90.00 | - Other | 30 |
33 | 25.15 | Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. |
|
|
| - Marble and travertine: |
|
| 2515.11.00 | - - Crude or roughly trimmed | 17 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
| 2515.12 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: |
|
| 2515.12.10 | - - - Blocks |
|
| 2515.12.10.10 | - - - - White marble | 30 |
| 2515.12.10.90 | - - - - Other | 17 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
| 2515.12.20 | - - - Slabs | 17 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
| 2515.20.00 | - Ecaussine and other calcareous monumental or building stone; alabaster: |
|
| 2515.20.00.10 | - - White marble in blocks | 30 |
| 2515.20.00.90 | - - Other | 17 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
34 | 25.16 | Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. |
|
|
| - Granite: |
|
| 2516.11.00 | - - Crude or roughly trimmed | 17 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
| 2516.12 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: |
|
| 2516.12.10 | - - - Blocks | 30 |
| 2516.12.20 | - - - Slabs | 17 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
| 2516.20 | - Sandstone: |
|
| 2516.20.10 | - - Crude or roughly trimmed | 17 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
| 2516.20.20 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 17 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
| 2516.90.00 | - Other monumental or building stone | 17 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
35 | 25.17 | Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated. |
|
| 2517.10.00 | - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated: |
|
| 2517.10.00.10 | - - Of a particle size not exceeding 400 mm | 15 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
| 2517.10.00.90 | - - Other | 15 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024 |
| 2517.20.00 | - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 | 17 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
| 2517.30.00 | - Tarred macadam | 17 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
|
| - Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated: |
|
| 2517.41.00 | - - Of marble: |
|
| 2517.41.00.10 | - - - Calcium carbonate powder manufactured from stone of heading 25.15 of a particle size not exceeding 0,125 mm | 5 |
| 2517.41.00.20 | - - - Calcium carbonate powder manufactured from stone of heading 25.15 with a particle size exceeding 0,125 mm but less than 1 mm | 5 |
| 2517.41.00.30 | - - - Of a particle size not exceeding 400 mm | 15 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
| 2517.41.00.90 | - - - Other | 15 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024 |
| 2517.49.00 | - - Other: |
|
| 2517.49.00.10 | - - - Calcium carbonate powder manufactured from stone of heading 25.15 of a particle size not exceeding 0,125 mm | 5 |
| 2517.49.00.20 | - - - Calcium carbonate powder manufactured from stone of heading 25.15 with a particle size exceeding 0,125 mm but less than 1 mm | 5 |
| 2517.49.00.30 | - - - Of a particle size not exceeding 400 mm | 15 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
| 2517.49.00.90 | - - - Other | 15 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
36 | 25.18 | Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. |
|
| 2518.10.00 | - Dolomite, not calcined or sintered | 10 - 15% from 01/7/2022 - 20% from 01/7/2023. |
| 2518.20.00 | - Calcined or sintered dolomite | 10 15% from 01/7/2023 |
| 2518.30.00 | - Dolomite ramming mix | 10 15% from 01/7/2023 |
39 | 2521.00.00 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. | 17 - 20% from 01/7/2022; - 25% from 01/7/2023; - 30% from 01/7/2024. |
134 | 71.13 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. |
|
|
| - Of precious metal whether or not plated or clad with precious metal: |
|
| 7113.11 | - - Of silver, whether or not plated or clad with other precious metal: |
|
| 7113.11.10 | - - - Parts | 0 |
| 7113.11.90 | - - - Other | 0 |
| 7113.19 | - - Of other precious metal, whether or not plated or clad with precious metal: |
|
| 7113.19.10 | - - - Parts | 1 |
| 7113.19.90 | - - - Other | 1 |
| 7113.20 | - Of base metal clad with precious metal: |
|
| 7113.20.10 | - - Parts | 0 |
| 7113.20.90 | - - Other | 0 |
135 | 71.14 | Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal. |
|
|
| - Of precious metal whether or not plated or clad with precious metal: |
|
| 7114.11.00 | - - Of silver, whether or not plated or clad with other precious metal | 0 |
| 7114.19.00 | - - Of other precious metal, whether or not plated or clad with precious metal | 1 |
| 7114.20.00 | - Of base metal clad with precious metal | 0 |
136 | 71.15 | Other articles of precious metal or of metal clad with precious metal. |
|
| 7115.10.00 | - Catalysts in the form of wire cloth or grill, of platinum | 0 |
| 7115.90 | - Other: |
|
| 7115.90.10 | - - Of gold or silver | 1 |
| 7115.90.20 | - - Of metal clad with gold or silver | 0 |
| 7115.90.90 | - - Other | 0 |
|
|
|
|
184 | 78.01 | Unwrought lead. |
|
| 7801.10.00 | - Refined lead: |
|
| 7801.10.00.10 | - - Ingots | 15 |
| 7801.10.00.90 | - - Other | 15 |
|
| - Other: |
|
| 7801.91.00 | - - Containing by weight antimony as the principal other element: |
|
| 7801.91.00.10 | - - - Ingots | 15 |
| 7801.91.00.90 | - - - Other | 15 |
| 7801.99.00 | - - Other: |
|
| 7801.99.00.10 | - - - Ingots | 15 |
| 7801.99.00.90 | - - - Other | 15 |
|
|
|
|
211 |
| Supplies, raw materials, semi-finished products (hereinafter referred to as "goods") not classified above whose value of natural resources and minerals plus (+) energy cost accounting for at least 51% of production cost. |
|
| 25.23 | Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not colored or in the form of clinkers. |
|
| 2523.10 | - Cement clinkers: |
|
| 2523.10.10 | - - Of a kind used in the manufacture of white cement | 5 10% from 01/01/2023. |
| 2523.10.90 | - - Other | 5 10% from 01/01/2023. |
|
|
|
|
| 2706.00.00 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. | 5 |
|
|
|
|
| 27.07 | Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. |
|
| 2707.10.00 | - Benzene | 5 |
| 2707.20.00 | - Toluene | 5 |
| 2707.30.00 | - Xylene | 5 |
| 2707.40.00 | - Naphthalene | 5 |
| 2707.50.00 | - Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250 oC by the ISO 3405 method (equivalent to the ASTM D 86 method) | 5 |
|
| - Other: |
|
| 2707.91.00 | - - Creosote oils | 5 |
| 2707.99 | - - Other: |
|
| 2707.99.10 | - - - Carbon black feedstock | 5 |
| 2707.99.90 | - - - Other | 5 |
|
|
|
|
| 27.08 | Pitch and pitch coke, obtained from coal tar or from other mineral tars. |
|
| 2708.10.00 | - Pitch | 5 |
| 2708.20.00 | - Pitch coke | 5 |
|
|
|
|
| 6801.00.00 | Setts, curbstones and flagstones, of natural stone (except slate). | 5 - 10% from 01/01/2023; - 15% from 01/01/2024; - 20% from 01/01/2025. |
|
|
|
|
| 68.02 | Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially colored granules, chippings and powder, of natural stone (including slate). |
|
| 6802.10.00 | - Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially colored granules, chippings and powder | 5 - 10% from 01/01/2023; - 15% from 01/01/2024; - 20% from 01/01/2025. |
|
| - Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: |
|
| 6802.21.00 | - - Marble, travertine and alabaster | 5 - 10% from 01/01/2023; - 15% from 01/01/2024; - 20% from 01/01/2025. |
| 6802.23.00 | - - Granite | 5 - 10% from 01/01/2023; - 15% from 01/01/2024; - 20% from 01/01/2025. |
| 6802.29 | - - Other stone: |
|
| 6802.29.10 | - - - Other calcareous stone | 5 - 10% from 01/01/2023; - 15% from 01/01/2024; - 20% from 01/01/2025. |
| 6802.29.90 | - - - Other | 5 - 10% from 01/01/2023; - 15% from 01/01/2024; - 20% from 01/01/2025. |
|
| - Other: |
|
| 6802.91 | - - Marble, travertine and alabaster: |
|
| 6802.91.10 | - - - Marble | 5 - 10% from 01/01/2023; - 15% from 01/01/2024; - 20% from 01/01/2025. |
| 6802.91.90 | - - - Other | 5 - 10% from 01/01/2023; - 15% from 01/01/2024; - 20% from 01/01/2025. |
| 6802.92.00 | - - Other calcareous stone | 5 - 10% from 01/01/2023; - 15% from 01/01/2024; - 20% from 01/01/2025. |
| 6802.93 | - - Granite: |
|
| 6802.93.10 | - - - Polished slabs | 5 - 10% from 01/01/2023; - 15% from 01/01/2024; -20% from 01/01/2025. |
| 6802.93.90 | - - - Other | 5 - 10% from 01/01/2023; - 15% from 01/01/2024; - 20% from 01/01/2025. |
| 6802.99.00 | - - Other stone | 5 - 10% from 01/01/2023; - 15% from 01/01/2024; - 20% from 01/01/2025. |
|
|
|
|
| 6803.00.00 | Worked slate and articles of slate or of agglomerated slate. | 5 - 10% from 01/01/2023; - 15% from 01/01/2024; - 20% from 01/01/2025. |
|
|
|
|
|
| Goods not classified above whose value of natural resources and minerals plus (+) energy cost accounting for at least 51% of production cost | 5 |
APPENDIX II
IMPORT DUTY SCHEDULE
(Promulgated together with the Government’s Decree No. 101/2021/ND-CP dated November 15, 2021)
Code | Description | Tax rate (%) |
02.03 | Meat of swine, fresh, chilled or frozen. |
|
| - Fresh or chilled: |
|
0203.11.00 | - - Carcasses and half-carcasses | 25 |
0203.12.00 | - - Hams, shoulders and cuts thereof, with bone in | 25 |
0203.19.00 | - - Other | 22 |
| - Frozen: |
|
0203.21.00 | - - Carcasses and half-carcasses | 15 - 10% from 01/7/2022. |
0203.22.00 | - - Hams, shoulders and cuts thereof, with bone in | 15 - 10% from 01/7/2022. |
0203.29.00 | - - Other | 15 - 10% from 01/7/2022. |
10.01 | Wheat and meslin. |
|
| - Durum wheat: |
|
1001.11.00 | - - Seed | 0 |
1001.19.00 | - - Other | 0 |
| - Other: |
|
1001.91.00 | - - Seed | 0 |
1001.99 | - - Other: |
|
| - - - Fit for human consumption: |
|
1001.99.11 | - - - - Meslin | 0 |
1001.99.12 | - - - - Wheat grain without husk | 0 |
1001.99 19 | - - - - Other | 0 |
| - - - Other: |
|
1001.99.91 | - - - - Meslin | 0 |
1001.99.99 | - - - - Other | 0 |
|
|
|
10.05 | Maize (corn). |
|
1005.10.00 | - Seed | 0 |
1005.90 | - Other: |
|
1005.90.10 | - - Popcorn | 30 |
1005.90.90 | - - Other | 2 |
|
|
|
25.15 | Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. |
|
| - Marble and travertine: |
|
2515.11.00 | - - Crude or roughly trimmed | 0 |
2515.12 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: |
|
2515.12.10 | - - - Blocks | 2 |
2515.12.20 | - - - Slabs | 2 |
2515.20.00 | - Ecaussine and other calcareous monumental or building stone; alabaster | 2 |
|
|
|
25.16 | Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. |
|
| - Granite: |
|
2516.11.00 | - - Crude or roughly trimmed | 0 |
2516.12 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: |
|
2516.12.10 | - - - Blocks | 2 |
2516.12.20 | - - - Slabs | 2 |
2516.20 | - Sandstone: |
|
2516.20.10 | - - Crude or roughly trimmed | 0 |
2516.20.20 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 0 |
2516.90.00 | - Other monumental or building stone | 2 |
|
|
|
40.11 | New pneumatic tyres, of rubber. |
|
4011.10.00 | - Of a kind used on motor cars (including station wagons, racing cars) | 25 |
4011.20 | - Of a kind used on buses or lorries: |
|
4011.20.10 | - - Of a width not exceeding 450 mm | 25 |
4011.20.90 | - - Other | 10 |
4011.30.00 | - Of a kind suitable for aircraft use | 0 |
4011.40.00 | - Of a kind used on motorcycles | 35 |
4011.50.00 | - Of a kind used on bicycles | 35 |
4011.70.00 | - Of a kind used on agricultural or forestry vehicles and machines | 20 |
4011.80 | - Of a kind used on construction, mining or industrial handling vehicles and machines: |
|
| - - Having a rim size not exceeding 61 cm: |
|
4011.80.11 | - - - Of a kind used on tractors, machinery of heading 84.29 or 84.30, forklifts, wheel-barrows or other industrial handling vehicles and machines | 20 |
4011.80.19 | - - - Other | 20 |
| - - Having a rim size exceeding 61 cm: |
|
4011.80.21 | - - - Of a kind used on tractors, machinery of heading 84.29 or 84.30, forklifts or other industrial handling vehicles and machines | 20 |
4011.80.29 | - - - Other | 10 |
4011.90 | - Other: |
|
4011.90.10 | - - Of a kind used on vehicles of Chapter 87 | 20 |
4011.90.20 | - - Of a kind used on machinery of heading 84.29 or 84.30 | 20 |
4011.90.30 | - - Other, of a width exceeding 450 mm | 10 |
4011.90.90 | - - Other | 10 |
|
|
|
48.04 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03. |
|
| - Other kraft paper and paperboard weighing 150 g/m2 or less: |
|
4804.31 | - - Unbleached: |
|
4804.31.10 | - - - Electrical grade insulating kraft paper | 5 |
4804.31.30 | - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape | 10 |
4804.31.40 | - - - Sandpaper base paper | 5 |
4804.31.50 | - - - Of a kind used for making cement bags | 3 |
4804.31.90 | - - - Other | 20 |
4804.39 | - - Other: |
|
4804.39.10 | - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape | 10 |
4804.39.20 | - - - Paper and paperboard of a kind used for making food packaging | 17 |
4804.39.90 | - - - Other | 18 |
|
|
|
68.02 | Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially colored granules, chippings and powder, of natural stone (including slate). |
|
6802.10.00 | - Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially colored granules, chippings and powder | 20 |
| - Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: |
|
6802.21.00 | - - Marble, travertine and alabaster | 12 |
6802.23.00 | - - Granite | 12 |
6802.29 | - - Other stone: |
|
6802.29.10 | - - - Other calcareous stone | 12 |
6802.29.90 | - - - Other | 12 |
| - Other: |
|
6802.91 | - - Marble, travertine and alabaster: |
|
6802.91.10 | - - - Marble | 12 |
6802.91.90 | - - - Other | 12 |
6802.92.00 | - - Other calcareous stone | 20 |
6802.93 | - - Granite: |
|
6802.93.10 | - - - Polished slabs | 12 |
6802.93.90 | - - - Other | 12 |
6802.99.00 | - - Other stone | 20 |
72.10 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated. |
|
| - Plated or coated with tin: |
|
7210.11 | - - Of a thickness of 0,5 mm or more: |
|
7210.11.10 | - - - Containing by weight 0,6% or more of carbon | 5 |
7210.11.90 | - - - Other | 5 |
7210.12 | - - Of a thickness of less than 0,5 mm: |
|
7210.12.10 | - - - Containing by weight 0,6% or more of carbon | 5 |
7210.12.90 | - - - Other | 5 |
7210.20 | - Plated or coated with lead, including terne-plate: |
|
7210.20.10 | - - Containing by weight less than 0,6% of carbon and of a thickness of 1,5 mm or less | 0 |
7210.20.90 | - - Other | 0 |
7210.30 | - Electrolytically plated or coated with zinc: |
|
| - - Containing by weight less than 0,6% of carbon: |
|
7210.30.11 | - - - Of a thickness of 1,2 mm or less | 10 |
7210.30.12 | - - - Of a thickness exceeding 1,2 mm but not exceeding 1,5 mm | 5 |
7210.30.19 | - - - Other | 5 |
| - - Other: |
|
7210.30.91 | - - - Of a thickness of 1,2 mm or less | 10 |
7210.30.99 | - - - Other | 5 |
| - Otherwise plated or coated with zinc: |
|
7210.41 | - - Corrugated: |
|
| - - - Containing by weight less than 0,6% of carbon: |
|
7210.41.11 | - - - - Of a thickness of 1,2 mm or less | 15 |
7210.41.12 | - - - - Of a thickness exceeding 1,2 mm but not exceeding 1,5 mm | 10 |
7210.41.19 | - - - - Other | 10 |
| - - - Other: |
|
7210.41.91 | - - - - Of a thickness of 1,2 mm or less | 15 |
7210.41.99 | - - - - Other | 10 |
7210.49 | - - Other: |
|
| - - - Containing by weight less than 0,6% of carbon: |
|
7210.49.11 | - - - - Coated with zinc by the iron-zinc alloyed coating method, containing by weight less than 0,04% of carbon and of a thickness not exceeding 1,2 mm | 0 |
7210.49.12 | - - - - Other, of a thickness of 1,2 mm or less | 15 |
7210.49.13 | - - - - Of a thickness exceeding 1,2 mm but not exceeding 1,5 mm | 10 |
7210.49.19 | - - - - Other | 10 |
| - - - Other: |
|
7210.49.91 | - - - - Of a thickness of 1,2 mm or less | 15 |
7210.49.99 | - - - - Other | 10 |
7210.50.00 | - Plated or coated with chromium oxides or with chromium and chromium oxides | 5 |
| - Plated or coated with aluminium: |
|
7210.61 | - - Plated or coated with aluminium-zinc alloys: |
|
| - - - Containing by weight less than 0,6% of carbon: |
|
7210.61.11 | - - - - Of a thickness of 1,2 mm or less | 15 |
7210.61.12 | - - - - Of a thickness exceeding 1,2 mm but not exceeding 1,5 mm | 10 |
7210.61.19 | - - - - Other | 10 |
| - - - Other: |
|
7210.61.91 | - - - - Of a thickness of 1,2 mm or less | 15 |
7210.61.92 | - - - - Other, corrugated | 10 |
7210.61.99 | - - - - Other | 10 |
7210.69 | - - Other: |
|
| - - - Containing by weight less than 0.6% of carbon: |
|
7210.69.11 | - - - - Of a thickness of 1,2 mm or less | 15 |
7210.69.12 | - - - - Of a thickness exceeding 1,2 mm but not exceeding 1,5 mm | 10 |
7210.69.19 | - - - - Other | 10 |
| - - - Other: |
|
7210.69.91 | - - - - Of a thickness of 1,2 mm or less | 15 |
7210.69.99 | - - - - Other | 10 |
7210.70 | - Painted, varnished or coated with plastics: |
|
| - - Containing by weight less than 0,6% of carbon and of a thickness of 1,5 mm or less: |
|
7210.70.11 | - - - Painted | 5 |
7210.70.19 | - - - Other | 5 |
| - - Other: |
|
7210.70.91 | - - - Painted | 5 |
7210.70.99 | - - - Other | 5 |
7210.90 | - Other: |
|
7210.90.10 | - - Containing by weight less than 0,6% of carbon and of a thickness of 1,5 mm or less | 5 |
7210.90.90 | - - Other | 5 |
|
|
|
72.13 | Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel. |
|
7213.10 | - Containing indentations, ribs, grooves or other deformations produced during the rolling process: |
|
7213.10.10 | - - Of circular cross-section measuring not exceeding 50 mm in diameter | 10 |
7213.10.90 | - - Other | 10 |
7213.20.00 | - Other, of free-cutting steel | 0 |
| - Other: |
|
7213.91 | - - Of circular cross-section measuring less than 14 mm in diameter: |
|
7213.91.10 | - - - Of a kind used for producing soldering sticks | 10 |
7213.91.20 | - - - Of a kind used for concrete reinforcement (rebars) | 15 |
7213.91.90 | - - - Other | 10 |
7213.99 | - - Other: |
|
7213.99.10 | - - - Of a kind used for producing soldering sticks | 10 |
7213.99.20 | - - - Of a kind used for concrete reinforcement (rebars) | 15 |
7213.99.90 | - - - Other | 10 |
72.14 | Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hotdrawn or hot-extruded, but including those twisted after rolling. |
|
7214.10 | - Forged: |
|
| - - Containing by weight less than 0,6% of carbon: |
|
7214.10.11 | - - - Of circular cross section | 0 |
7214.10.19 | - - - Other | 0 |
| - - Other: |
|
7214.10.21 | - - - Of circular cross section | 0 |
7214.10.29 | - - - Other | 0 |
7214.20 | - Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling: |
|
| - - Containing by weight less than 0,6% of carbon: |
|
| - - - Of circular cross-section: |
|
7214.20.31 | - - - - Of a kind used for concrete reinforcement (rebars) | 15 |
7214.20.39 | - - - - Other | 10 |
| - - - Other: |
|
7214.20.41 | - - - - Of a kind used for concrete reinforcement (rebars) | 15 |
7214.20.49 | - - - - Other | 10 |
| - - Other: |
|
| - - - Of circular cross-section: |
|
7214.20.51 | - - - - Of a kind used for concrete reinforcement (rebars) | 15 |
7214.20.59 | - - - - Other | 10 |
| - - - Other: |
|
7214.20.61 | - - - - Of a kind used for concrete reinforcement (rebars) | 15 |
7214.20.69 | - - - - Other | 10 |
7214.30 | - Other, of free-cutting steel: |
|
7214.30.10 | - - Of circular cross section | 0 |
7214.30.90 | - - Other | 0 |
| - Other: |
|
7214.91 | - - Of rectangular (other than square) cross-section: |
|
| - - - Containing by weight less than 0,6% of carbon: |
|
7214.91.11 | - - - - Containing by weight 0,38% or more of carbon and less than 1,15% of manganese | 0 |
7214.91.12 | - - - - Containing by weight 0,17% or more but not more than 0,46% of carbon and 1,2% or more but less than 1,65% of manganese | 0 |
7214.91.19 | - - - - Other | 0 |
| - - - Containing by weight 0,6% or more of carbon: |
|
7214.91.21 | - - - - Containing by weight less than 1,15% of manganese | 0 |
7214.91.29 | - - - - Other | 0 |
7214.99 | - - Other: |
|
| - - - Containing by weight 0,6% or more of carbon, other than of circular cross-section: |
|
7214.99.11 | - - - - Containing by weight less than 1,15% of manganese | 0 |
7214.99.19 | - - - - Other | 0 |
| - - - Other: |
|
7214.99.91 | - - - - Containing by weight less than 0,38% of carbon, not more than 0.05% of phosphorus and not more than 0,05% of sulfur | 0 |
7214.99.92 | - - - - Containing by weight 0,38% or more of carbon and less than 1,15% of manganese | 0 |
7214.99.93 | - - - - Containing by weight 0,17% or more but less than 0,46% of carbon and 1,2% or more but less than 1,65% of manganese | 0 |
7214.99.99 | - - - - Other | 0 |
72.15 | Other bars and rods of iron or non-alloy steel. |
|
7215.10 | - Of free-cutting steel, not further worked than cold-formed or cold-finished: |
|
7215.10.10 | - - Of circular cross section | 0 |
7215.10.90 | - - Other | 0 |
7215.50 | - Other, not further worked than cold-formed or cold-finished: |
|
7215.50.10 | - - Containing by weight 0,6% or more of carbon, other than of circular cross-section | 0 |
| - - Other: |
|
7215.50.91 | - - - Of a kind used for concrete reinforcement (rebars) | 15 |
7215.50.99 | - - - Other | 0 |
7215.90 | - Other: |
|
7215.90.10 | - - Of a kind used for concrete reinforcement (rebars) | 15 |
7215.90.90 | - - Other | 0 |
|
|
|
72.16 | Angles, shapes and sections of iron or non-alloy steel. |
|
7216.10.00 | - U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm | 15 |
| - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm: |
|
7216.21 | - - L sections: |
|
7216.21.10 | - - - Containing by weight less than 0,6% of carbon | 15 |
7216.21.90 | - - - Other | 15 |
7216.22.00 | - - T sections | 15 |
| - U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80 mm or more: |
|
7216.31 | - - U sections: |
|
7216.31.10 | - - - Containing by weight 0,6% or more of carbon | 15 |
7216.31.90 | - - - Other | 15 |
7216.32 | - - I sections: |
|
7216.32.10 | - - - Of a thickness of 5 mm or less | 15 |
7216.32.90 | - - - Other | 15 |
7216.33 | - - H sections: |
|
| - - - Containing by weight less than 0,6% of carbon: |
|
7216.33.11 | - - - - Thickness of the flange not less than thickness of the web | 10 |
7216.33.19 | - - - - Other | 10 |
7216.33.90 | - - - Other | 10 |
7216.40 | - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more: |
|
7216.40.10 | - - Containing by weight 0,6% or more of carbon | 15 |
7216.40.90 | - - Other | 15 |
7216.50 | - Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded: |
|
| - - Of a height of less than 80 mm: |
|
7216.50.11 | - - - Containing by weight 0.6% or more of carbon | 15 |
7216.50.19 | - - - Other | 15 |
| - - Other: |
|
7216.50.91 | - - - Containing by weight 0,6% or more of carbon | 15 |
7216.50.99 | - - - Other | 15 |
| - Angles, shapes and sections, not further worked than cold-formed or cold-finished: |
|
7216.61.00 | - - Obtained from flat-rolled products | 15 |
7216.69.00 | - - Other | 15 |
| - Other: |
|
7216.91 | - - Cold-formed or cold-finished from flat-rolled products: |
|
7216.91.10 | - - - Angles, other than slotted angles, containing by weight 0,6% or more of carbon | 15 |
7216.91.90 | - - - Other | 15 |
7216.99.00 | - - Other | 15 |
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