DECISION No

THE MINISTRY OF FINANCE

DECISION No. 17/2008/QD-BTC OF APRIL 17, 2008, AMENDING EXPORT TAX RATES AND PREFERENTIAL IMPORT TAX RATES FOR A NUMBER OF HEADINGS AND SUB-HEADINGS IN THE EXPORT TARIFF AND THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;

Pursuant to the National Assembly Standing Committee’s Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket of each commodity group, and the Preferential Import Tariff according to the List of taxable commodity groups and the preferential tax rate bracket for each commodity group;

Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Export Tax and Export Tax Law;

Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry;

Pursuant to the Government’s Resolution No. 10/2008/ND-CP of April 17, 2008, on measures to curb inflation, stabilize macro-economy and assure social welfare and sustainable growth;

At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To amend export tax rates and preferential import tax rates of a number of headings and sub-headings in the Minister of Finance’s Decision No. 106/2007/QD-BTC of December 20, 2007, which was amended by Decision No. 13/2008/QD-BTC of March 11, 2008, into new ones specified in List 1 and List 2 attached to this Decision.

Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO”[1] and applies to customs declarations of imports or exports registered with customs offices from April 22, 2008.

For the Finance Minister
Vice Minister
DO HOANG ANH TUAN

LIST 1

AMENDMENTS AND SUPPLEMENTS TO THE EXPORT TARIFF

(Attached to the Finance Minister’s Decision No. 17/2008/QD-BTC of April 17, 2008)

No.	Description of commodity groups	Headings, sub-headings				Tax rates (%)
1	Natural sands of all kinds, whether or not colored, other than metal-bearing sands of Chapter 26	25.05	12
2	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	25.14	12
3	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	25.15	12
4	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	25.16	12
5	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 No. 25.15 or 25.16, whether or not heat-treated	25.17	12
6	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement	25.21	12
7	Iron ores and concentrates, including roasted iron pyrites
	- Iron ores and concentrates, other than roasted iron pyrites:
	- - Non-agglomerated	2601	11	00	00	20
	- - Agglomerated	2601	12	00	00	20
	- Roasted iron pyrites	2601	20	00	00	20
8	Copper ores and concentrates	2603	00	00	00	20
9	Nickel ores and concentrates
	- Crude	2604	00	00	00	20
	- Pure	2604	00	00	00	20
10	Cobalt ores and concentrates
	- Crude	2605	00	00	00	15
	- Pure	2605	00	00	00	10
11	Aluminum ores and concentrates
	- Crude	2606	00	00	00	20
	- Pure (alumin)	2606	00	00	00	20
12	Zinc ores and concentrates
	- Crude	2609	00	00	00	15
	- Pure	2609	00	00	00	10
13	Uranium or thorium ores and concentrates
	- Uranium ores and concentrates:
	- - Crude	2612	10	00	00	15
	- - Pure	2612	10	00	00	10
	- Thorium ores and concentrates:
	- - Crude	2612	20	00	00	15
	- - Pure	2612	20	00	00	10
14	Molybdenum ores and concentrates
	- Roasted	2613	10	00	00	10
	- Other	2613	90	00	00	15
15	Niobium, tantalum, vanadium or zirconium ores and concentrates
	- Zirconium ores and concentrates:
	- - Crude	2615	10	00	00	15
	- - Pure	2615	10	00	00	10
	- - Other:
	- - Niobium ores and concentrates:
	- - - Crude	2615	90	10	00	15
	- - - Pure	2615	90	10	00	10
	- - Other:
	- - - Crude	2615	90	90	00	15
	- - - Pure	2615	90	90	00	10
16	Precious metal ores and concentrates
	- Silver ores and concentrates:
	- - Crude	2616	10	00	00	15
	- - Pure	2616	10	00	00	10
	- Other:
	- - Crude	2616	90	00	00	15
	- - Pure	2616	90	00	00	10
17	Other ores and concentrates
	- Antimony ores and concentrates:
	- - Crude	2617	10	00	00	15
	- - Pure	2617	10	00	00	10
	- Other:
	- - Crude	2617	90	00	00	15
	- - Pure	2617	90	00	00	10
18	Coal, briquettes, ovoids and similar solid fuels manufactured from coal	27.01				15
19	Lignite, whether or not agglomerated, excluding jet	27.02				15
20	Peat (including peat litters), whether or not agglomerated	27.03				15
21	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon	27.04				15
22	Petroleum oils and oils obtained from bituminous minerals, crude	27.09
	- Crude (petroleum) oils	2709	00	10	00	8
	- Condensate	2709	00	20	00	8

LIST 2

AMENDED IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF

(Attached to the Finance Minister’s Decision No. 17/2008/QD-BTC of April 17, 2008)

Heading, sub-headings	Description of commodity groups	Tax rates (%)

05.11 Animal products not elsewhere specified or included; dead animals
of Chapter 1 or 3, unfit for human consumption

0511 10 00 00 - Bovine semen 0

- Other:

0511 91 - - Products of fish or crustaceans, molluscs or other aquatic
invertebrates; dead animals of Chapter 3:

0511 91 10 00 - - - Dead animals of Chapter 3 5

0511 91 20 00 - - - Roes 5

0511 91 30 00 - - - Artemia eggs (brine shrimp eggs) 5

0511 91 40 00 - - - Fish bladders 5

0511 91 90 00 - - - Other 5

0511 99 - - Other:

- - - Domestic animal semen:

0511 99 11 00 - - - - Of swine, sheep or goats 0

0511 99 19 00 - - - - Other 0

0511 99 20 00 - - - Silk worm eggs 0

0511 99 90 00 - - - Other 0

24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco
substitutes

2402 10 00 00 - Cigars, cheroots and cigarillos, containing tobacco 140

2402 20 - Cigarettes containing tobacco:

2402 20 10 00 - - Beedies 145

2402 20 90 00 - - Other 145

2402 90 - Other:

2402 90 10 00 - - Cigars, cheroots and cigarillos of tobacco substitutes 145

2402 90 20 00 - - Cigarettes of tobacco substitutes 145

40.11 New pneumatic tyres, of rubber

4011 10 00 00 - Of a kind used on motor cars (including station wagons and racing
cars) 37

4011 20 - Of a kind used on buses or lorries:

4011 20 10 00 - - Of a width not exceeding 450 mm 30

4011 20 90 00 - - Other 10

4011 30 00 00 - Of a kind used on aircraft 0

4011 40 00 00 - Of a kind used on motorcycles 39

4011 50 00 00 - Of a kind used on bicycles 39

- Other, having a “herring-bone” or similar tread:

4011 61 00 - - Of a kind used on agricultural or forestry vehicles and machines:

4011 61 00 10 - - - Of a kind used on earth moving machinery 10

4011 61 00 90 - - - Other 20

4011 62 00 - - Of a kind used on construction or industrial handling vehicles
and machines and having a rim size not exceeding 61 cm:

4011 62 00 10 - - - Of a kind used on earth moving machinery 10

4011 62 00 90 - - - Other 20

4011 63 00 - - Of a kind used on construction or industrial handling vehicles
and machines and having a rim size exceeding 61 cm:

4011 63 00 10 - - - Of a kind used on earth moving machinery 10

4011 63 00 90 - - - Other 20

4011 69 00 - - Other:

4011 69 00 10 - - - Of a kind used on earth moving machinery 10

4011 69 00 90 - - - Other 20

- Other:

4011 92 00 - - Of a kind used on agricultural or forestry vehicles and machines:

4011 92 00 10 - - - Of a kind used on earth moving machinery 10

4011 92 00 90 - - - Other 20

4011 93 00 - - Of a kind used on construction or industrial handling vehicles
and machines and having a rim size not exceeding 61 cm:

4011 93 00 10 - - - Of a kind used on earth moving machinery 10

4011 93 00 90 - - - Other 20

4011 94 - - Of a kind used on construction or industrial handling vehicles
and machines and having a rim size exceeding 61 cm:

4011 94 10 00 - - - Of a kind used on earth moving machinery 10

4011 94 90 00 - - - Other 20

4011 99 - - Other:

4011 99 10 00 - - - Of a kind used on vehicles of Chapter 87 20

4011 99 20 00 - - - Of a kind used on earth moving machinery 10

4011 99 30 00 - - - Other, of a width exceeding 450 mm 10

4011 99 90 00 - - - Other 10

40.13 Inner tubes, of rubber

4013 10 - Of a kind used on motor cars (including station wagons and racing
cars), buses or lorries:

- - Of a kind used on motor cars:

4013 10 11 00 - - - Suitable for fitting to tyres of a width not exceeding 450 mm 37

4013 10 19 00 - - - Suitable for fitting to tyres of a width exceeding 450 mm 10

- - Of a kind used on buses or lorries:

4013 10 21 00 - - - Suitable for fitting to tyres of a width not exceeding 450 mm 30

4013 10 29 00 - - - Suitable for fitting to tyres of a width exceeding 450 mm 10

4013 20 00 00 - Of a kind used on bicycles 40

4013 90 - Other:

- - Of a kind used on earth moving machinery:

4013 90 11 00 - - - Suitable for fitting to tyres of a width not exceeding 450 mm 28

4013 90 19 00 - - - Suitable for fitting to tyres of a width exceeding 450 mm 5

4013 90 20 00 - - Of a kind used on motorcycles or motor scooters 47

- - Of a kind used on other vehicles of Chapter 87:

4013 90 31 00 - - - Suitable for fitting to tyres of a width not exceeding 450 mm 30

4013 90 39 00 - - - Suitable for fitting to tyres of a width exceeding 450 mm 5

4013 90 40 00 - - Of a kind used on aircraft 0

- - Other:

4013 90 91 00 - - - Suitable for fitting to tyres of a width not exceeding 450 mm 30

4013 90 99 00 - - - Suitable for fitting to tyres of a width exceeding 450 mm 5

73.15 Chain and parts thereof, of iron or steel

- Articulated link chain and parts thereof:

7315 11 - - Roller chain:

- - - Of mild steel:

7315 11 11 00 - - - - Chain for bicycles 35

7315 11 12 00 - - - - Chain for motorcycles 47

7315 11 19 00 - - - - Other 1

- - - Other:

7315 11 21 00 - - - - Chain for bicycles 35

7315 11 22 00 - - - - Chain for motorcycles 47

7315 11 23 00 - - - - Other transmission type of a pitch length not less than 6 mm
but not more than 32 mm 1

7315 11 29 00 - - - - Other 1

7315 12 00 00 - - Other chains 1

7315 19 - - Parts:

- - - Of mild steel:

7315 19 11 00 - - - - Of chain for bicycles 35

7315 19 12 00 - - - - Of chain for motorcycles 47

7315 19 19 00 - - - - Other 1

- - - Other:

7315 19 91 00 - - - - Of chain for bicycles 35

7315 19 92 00 - - - - Of chain for motorcycles 47

7315 19 99 00 - - - - Other 1

7315 20 - Skid chain:

7315 20 10 00 - - Of mild steel 1

7315 20 90 00 - - Other 1

- Other chain:

7315 81 - - Stud-link:

7315 81 10 00 - - - Of mild steel 1

7415 81 90 00 - - - Other 1

7315 82 - - Other, welded link:

7315 82 10 00 - - - Of mild steel 1

7415 82 90 00 - - - Other 1

7315 89 - - Other:

- - - Of mild steel:

7315 89 11 00 - - - - Chain for bicycles 33

7315 89 12 00 - - - - Chain for motorcycles 33

7315 89 19 00 - - - - Other 1

- - - Other:

7315 89 21 00 - - - - Chain for bicycles 33

7315 89 22 00 - - - - Chain for motorcycles 33

7315 89 29 00 - - - - Other 1

7315 90 - Other parts:

7315 90 10 - - Of mild steel:

7315 90 10 10 - - - Chain for motorcycles and bicycles 35

7315 90 10 90 - - - Other 1

7315 90 90 - - Other:

7315 90 90 10 - - - Chain for motorcycles and bicycles 35

7315 90 90 90 - - - Other 1

84.07 Spark-ignition reciprocating or rotary internal combustion piston
engines

8407 10 00 00 - Aircraft engines 0

- Marine propulsion engines:

8407 21 00 - - Outboard motors:

8407 21 00 10 - - - Of an output exceeding 22.38 kW (30 HP) 5

8407 21 00 90 - - - Other 29

8407 29 - - Other:

8407 29 10 - - - Of an output not exceeding 750 kW:

8407 29 10 10 - - - - Of an output exceeding 22.38 kW (30 HP) 5

8407 29 10 90 - - - - Other 29

8407 29 90 00 - - - Of an output exceeding 750 kW 5

- Reciprocating piston engines of a kind used for the propulsion of
vehicles of Chapter 87:

8407 31 00 00 - - Of a cylinder capacity not exceeding 50 cc 50

8407 32 00 - - Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:

8407 32 00 10 - - - For vehicles of heading 87.01 30

8407 32 00 20 - - - For vehicles of heading 87.11 48

8407 32 00 90 - - - For other vehicles of Chapter 87 30

8407 33 00 - - Of a cylinder capacity exceeding 250 cc but not exceeding
1,000 cc:

8407 33 00 10 - - - For vehicles of heading 87.01 29

8407 33 00 20 - - - For the vehicles of heading 87.11 42

8407 33 00 30 - - - Other, for passenger-carrying vehicles of under 16 seats, not
fully assembled 23

8407 33 00 90 - - - Other 25

8407 34 - - Of a cylinder capacity exceeding 1,000 cc:

8407 34 10 00 - - - For pedestrian controlled tractors, of a cylinder capacity not
exceeding 1,100 cc 29

8407 34 20 00 - - - For other vehicles of heading 87.01 29

8407 34 30 00 - - - For vehicles of heading 87.11 42

8407 34 90 - - - Other:

8407 34 90 10 - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8407 34 90 20 - - - - For commodity-carrying vehicles with total load weight
exceeding 10 tons but not exceeding 20 tons, not fully assembled 10

8407 34 90 30 - - - - For other commodity-carrying vehicles with total load weight
exceeding 10 tons but not exceeding 20 tons, fully assembled 15

8407 34 90 40 - - - - For other commodity-carrying vehicles and passenger-carrying
vehicles of 16 seats or more, not fully assembled 15

8407 34 90 50 - - - - For other commodity-carrying vehicles and passenger-carrying
vehicles of 16 seats or more, fully assembled 20

8407 34 90 60 - - - - Other, not assembled 23

8407 34 90 90 - - - - Other, assembled 25

8407 90 - Other engines:

8407 90 10 00 - - Of a power not exceeding 18.65 kW 29

8407 90 20 00 - - Of a power exceeding 18.65 kW but not exceeding 22.38 kW 29

8407 90 90 00 - - Of a power exceeding 22.38 kW 5

84.08 Compression-ignition internal combustion piston engines (diesel or
semi-diesel engines)

8408 10 - Marine propulsion engines:

8408 10 40 - - Of a power not exceeding 750 kW:

8408 10 40 10 - - - Of a power not exceeding 22.38 kW 26

8408 10 40 20 - - - Of a power exceeding 22.38 kW but not exceeding 40 kW 5

8408 10 40 30 - - - Of a power exceeding 40 kW but not exceeding 100 kW 3

8408 10 40 90 - - - Other 0

8408 10 90 00 - - Of a power exceeding 750 kW 0

8408 20 - Engines of a kind used for the propulsion of vehicles of Chapter 87:

- - Of a power not exceeding 60 kW:

8408 20 11 00 - - - For vehicles of subheading 8701.10 29

8408 20 12 - - - Other, fully assembled:

8408 20 12 10 - - - - For vehicles of heading 87.01 29

8408 20 12 20 - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8408 20 12 30 - - - - For commodity-carrying vehicles with total load weight
exceeding 10 tons but not exceeding 20 tons 15

8408 20 12 40 - - - - For other commodity-carrying vehicles and passenger-carrying
vehicles of 16 seats or more 20

8408 20 12 50 - - - - Other, of a power not exceeding 22.38 kW 29

8408 20 12 90 - - - - Other 25

8408 20 19 - - - Not fully assembled:

8408 20 19 10 - - - - For vehicles of heading 87.01 29

8408 20 19 20 - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8408 20 19 30 - - - - For commodity-carrying vehicles with total load weight
exceeding 10 tons but not exceeding 20 tons 10

8408 20 19 40 - - - - For other commodity-carrying vehicles and passenger-carrying
vehicles of 16 seats or more 15

8408 20 19 50 - - - - Other, of a power not exceeding 22.38 kW 29

8408 20 19 90 - - - - Other 23

- - Other:

8408 20 91 00 - - - For vehicles of subheading 8701.10 5

8408 20 92 - - - Other, fully assembled:

8408 20 92 10 - - - For vehicles of heading 8701.10 (excluding those of subheading
8701.10) 5

8408 20 92 20 - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8408 20 92 30 - - - - For commodity-carrying vehicles with total load weight
exceeding 10 tons but not exceeding 20 tons 15

8408 20 92 40 - - - - For other commodity-carrying vehicles and passenger-carrying
vehicles of 16 seats or more 20

8408 20 92 90 - - - - Other 25

8408 20 99 - - - Not fully assembled:

8408 20 99 10 - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8408 20 99 20 For commodity-carrying vehicles with total load weight exceeding
10 tons but not exceeding 20 tons 10

8408 20 99 30 - - - - For other commodity-carrying vehicles and passenger-carrying vehicles of 16 seats or more 15

8408 20 99 90 - - - - Other 23

8408 90 - Other engines:

8408 90 10 00 - - Of a power not exceeding 18.65 kW: 37

8408 90 50 00 - - Of a power exceeding 100 kW: 5

- - Other:

8408 90 91 - - - For earth moving machinery:

8408 90 91 10 - - - - Of a power exceeding 18.65 kW but not exceeding 60 kW 26

8408 90 91 90 - - - - Of a power exceeding 60 kW but not exceeding 100 kW 10

8408 90 92 - - - For railway locomotives or tramway vehicles:

8408 90 92 10 - - - - Of a power exceeding 18.65 kW but not exceeding 60 kW 28

8408 90 92 90 - - - - Of a power exceeding 60 kW but not exceeding 100 kW 10

8408 90 99 - - - Other:

8408 90 99 10 - - - - Of a power exceeding 18.65 kW but not exceeding 60 kW 28

8408 90 99 90 - - - - Of a power exceeding 60 kW but not exceeding 100 kW 10

84.09 Parts suitable for use solely or principally with the engines of
heading 84.07 or 84.08

8409 10 00 00 - For aircraft engines 0

- Other:

8409 91 - - Suitable for use solely or principally with spark-ignition internal
combustion piston engines:

- - - For earth moving machinery:

8409 91 11 00 - - - - Carburetors and parts thereof 15

- - - - Cylinder blocks, liners, heads and head covers

8409 91 12 00 - - - - - Cylinder blocks 15

8409 91 13 00 - - - - - Liners 15

8409 91 14 00 - - - - - Other 15

- - - - Pistons, piston rings and gudgeon pins:

8409 91 15 00 - - - - - Pistons 15

8409 91 16 00 - - - - - Other 15

8409 91 19 00 - - - - Other 15

- - - For vehicles of heading 87.01:

8409 91 21 00 - - - - Carburetors and parts thereof 15

- - - - Cylinder blocks, liners, heads and head covers:

8409 91 22 00 - - - - - Cylinder blocks 15

8409 91 23 00 - - - - - Liners 15

8409 91 24 00 - - - - - Other 15

- - - - Pistons, piston rings, gudgeon pins:

8409 91 25 00 - - - - - Pistons 15

8409 91 26 00 - - - - - Other 15

8409 91 29 00 - - - - Other 15

- - - For vehicles of heading 87.01:

8409 91 41 00 - - - - Carburetors and parts thereof 29

- - - - Cylinder blocks, liners, crank cases, heads and head covers:

8409 91 42 00 - - - - - Cylinder blocks, crank cases 29

8409 91 43 00 - - - - Cylinder liners 29

8409 91 44 00 - - - - - Other 29

- - - - Pistons, piston rings, gudgeon pins:

8409 91 45 00 - - - - - Pistons 29

8409 91 46 00 - - - - - Other 29

8409 91 49 00 - - - - Other 29

- - - For other vehicles of Chapter 87:

8409 91 51 - - - - Carburetors and parts thereof:

8409 91 51 10 - - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8409 91 51 20 - - - - - For other commodity-carrying vehicles and passenger-
carrying vehicles of 16 seats or more 10

8409 91 51 90 - - - - - Other 20

- - - - Cylinder blocks, liners, crank cases, heads and head covers:

8409 91 52 - - - - - Cylinder blocks, crank cases:

8409 91 52 10 - - - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8409 91 52 20 - - - - - - For other commodity-carrying vehicles and passenger-
carrying vehicles of 16 seats or more 10

8409 91 52 90 - - - - - - Other 20

8409 91 53 - - - - - Cylinder liners::

8409 91 53 10 - - - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8409 91 53 20 - - - - - - For other commodity-carrying vehicles and passenger-
carrying vehicles of 16 seats or more 10

8409 91 53 90 - - - - - - Other 20

8409 91 54 - - - - Other

8409 91 54 10 - - - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8409 91 54 20 - - - - - - For other commodity-carrying vehicles and passenger-
carrying vehicles of 16 seats or more 10

8409 91 54 90 - - - - - - Other 20

- - - - Pistons, piston rings and gudgeon pins:

8409 91 55 - - - - - Pistons:

8409 91 55 10 - - - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8409 91 55 20 - - - - - - For other commodity-carrying vehicles and passenger-
carrying vehicles of 16 seats or more 10

8409 91 55 90 - - - - - - Other 20

8409 91 56 - - - - - Other:

8409 91 56 10 - - - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8409 91 56 20 - - - - - - For other commodity-carrying vehicles and passenger-
carrying vehicles of 16 seats or more 10

8409 91 56 90 - - - - - - Other 20

8409 91 59 - - - - Other:

8409 91 59 10 - - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8409 91 59 20 - - - - - For other commodity-carrying vehicles and passenger-
carrying vehicles of 16 seats or more 10

8409 91 59 90 - - - - - Other 20

- - - For vessels of Chapter 89:

- - - - For marine propulsion engines of a power not exceeding
22.38 Kw:

8409 91 61 00 - - - - - Cylinder blocks; crank cases 15

8409 91 62 00 - - - - - Pistons 15

8409 91 63 00 - - - - - Other 15

- - - - For marine propulsion engines of a power exceeding 22.38 kW:

8409 91 64 00 - - - - - Cylinder blocks; crank cases 3

8409 91 65 00 - - - - - Pistons 3

8409 91 66 00 - - - - - Other 3

- - - For other engines:

8409 91 71 00 - - - - Carburetors and parts thereof 15

- - - - Cylinder blocks, liners, heads and head covers:

8409 91 72 00 - - - - - Cylinder blocks 15

8409 91 73 00 - - - - - Cylinder liners 15

8409 91 74 00 - - - - - Other 15

- - - - Pistons, piston rings and gudgeon pins:

8409 91 75 00 - - - - - Pistons 15

8409 91 76 00 - - - - - Other 15

8409 91 79 00 - - - - Other 15

8409 99 - - Other:

- - - For earth moving machinery:

8409 99 11 00 - - - - Carburetors and parts thereof 15

- - - - Cylinder blocks, liners, heads and head covers:

8409 99 12 00 - - - - - Cylinder blocks 15

8409 99 13 00 - - - - - Cylinder liners 15

8409 99 14 00 - - - - - Other 15

- - - - Pistons, piston rings and gudgeon pins:

8409 99 15 00 - - - - - Pistons 15

8409 99 16 00 - - - - - Other 15

8409 99 19 00 - - - - Other 15

- - - For vehicles of heading 87.01:

8409 99 21 00 - - - - Carburetors and parts thereof 15

- - - - Cylinder blocks, liners, heads and head covers:

8409 99 22 00 - - - - - Cylinder blocks 15

8409 99 23 00 - - - - - Cylinder liners 15

8409 99 24 00 - - - - - Other 15

- - - - Pistons, piston rings and gudgeon pins:

8409 99 25 00 - - - - - Pistons 15

8409 99 26 00 - - - - - Other 15

8409 99 29 00 - - - - Other 15

- - - For vehicles of Chapter 87:

8409 99 41 - - - - Carburetors and parts thereof:

8409 99 41 10 - - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8409 99 41 20 - - - - - For other commodity-carrying vehicles and passenger-
carrying vehicles of 16 seats or more 10

8409 99 41 90 - - - - - Other 20

- - - - Cylinder blocks, liners, crank cases, heads and head covers:

8409 99 42 - - - - - Cylinder blocks, liners:

8409 99 42 10 - - - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8409 99 42 20 - - - - - - For other commodity-carrying vehicles and passenger-
carrying vehicles of 16 seats or more 10

8409 99 42 90 - - - - - - Other 20

8409 99 43 - - - - - Cylinder liners:

8409 99 43 10 - - - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8409 99 43 20 - - - - - - For other commodity-carrying vehicles and passenger-
carrying vehicles of 16 seats or more 10

8409 99 43 90 - - - - - - Other 20

8409 99 44 - - - - - Other:

8409 99 44 10 - - - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8409 99 44 20 - - - - - - For other commodity-carrying vehicles and passenger-
carrying vehicles of 16 seats or more 10

8409 99 44 90 - - - - - - Other 20

- - - - Pistons, piston rings and gudgeon pins:

8409 99 45 - - - - - Pistons:

8409 99 45 10 - - - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8409 99 45 20 - - - - - - For other commodity-carrying vehicles and passenger-
carrying vehicles of 16 seats or more 10

8409 99 45 90 - - - - - - Other 20

8409 99 46 - - - - - Other:

8409 99 46 10 - - - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8409 99 46 20 - - - - - - For other commodity-carrying vehicles and passenger-
carrying vehicles of 16 seats or more 10

8409 99 46 90 - - - - - - Other 20

8409 99 49 - - - - Other:

8409 99 49 10 - - - - - For commodity-carrying vehicles with total load weight
exceeding 20 tons 3

8409 99 49 20 - - - - - For other commodity-carrying vehicles and passenger-
carrying vehicles of 16 seats or more 10

8409 99 49 90 - - - - - Other 20

- - - For vessels of Chapter 89:

- - - - For marine propulsion engines of a power not exceeding
22.38 kW:

8409 99 51 00 - - - - - Cylinder blocks; crank cases 14

8409 99 52 00 - - - - - Pistons 14

8409 99 53 00 - - - - - Other 14

- - - - For marine propulsion engines of a power exceeding 22.38 kW:

8409 99 54 00 - - - - - Cylinder blocks; crank cases 3

8409 99 55 00 - - - - - Pistons 3

8409 99 56 00 - - - - - Other 3

- - - For other engines:

8409 99 61 00 - - - - Carburetors and parts thereof 15

- - - - Cylinder blocks, liners, heads and head covers:

8409 99 62 00 - - - - - Cylinder blocks 15

8409 99 63 00 - - - - - Cylinder liners 15

8409 99 64 00 - - - - - Other 15

- - - - Pistons, piston rings and gudgeon pins:

8409 99 65 00 - - - - - Pistons 15

8409 99 66 00 - - - - - Other 15

8409 99 69 00 - - - - Other 15

84.14                        Air or vacuum pumps, air or other gas compressors and fans;
                                 ventilating or recycling hoods incorporating a fan, whether
                                 or not fitted with filters

8414 10 - Vacuum pumps:

8414 10 10 00 - - Electrically operated 10

8414 10 20 00 - - Not electrically operated 10

8414 20 - Hand- or foot-operated air pumps:

8414 20 10 00 - - Bicycle pumps 20

8414 20 90 00 - - Other 20

8414 30 - Compressors of a kind used in refrigerating equipment:

8414 30 10 00 - - Having a capacity exceeding 21 kW or more; having
displacement per revolution 220 cubic centimeters or more 0

8414 30 90 00 - - Other 0

8414 40 00 00 - Air compressors mounted on a wheeled chassis for towing 5

- Fans:

8414 51 - - Table, floor, wall, window, ceiling or roof fans, with a self-
contained electric motor of an output not exceeding 125 W:

8414 51 10 00 - - - Table fans and box fans 37

8414 51 90 00 - - - Other 37

8414 59 - - Other:

8414 59 10 - - - Of a capacity not exceeding 125 kW

8414 59 10 10 - - - - Sectoral and principal blowers for explosion prevention,
used in pits 0

8414 59 10 90 - - - - Other 18

8414 59 90 - - - Other:

8414 59 90 10 - - - - Sectoral and principal blowers for explosion prevention,
used in pits 0

8414 59 90 90 - - - - Other 10

8414 60 - Hoods having a maximum horizontal side not exceeding 120 cm:

8414 60 10 00 - - Fitted with filters 25

8414 60 90 00 - - Other 25

8414 80 - Other:

- - Hoods having a maximum horizontal side exceeding 120 cm:

8414 80 11 00 - - - Fitted with filter 5

8414 80 12 00 - - - Not fitted with filter, for industrial use 5

8414 80 19 00 - - - Not fitted with filter, other than for industrial use 5

8414 80 30 00 - - Free piston generators for gas turbines 5

- - Compressors other than those of subheadings 8414.30 and 8414.40:

8414 80 41 00 - - - Gas compression modules for use in oil drilling operations 5

8414 80 42 - - - Other, having a capacity exceeding 21 kW or more; having
displacement per revolution 220 cubic centimeters or more

8414 80 42 10 - - - - For automotive air-conditioners 10

8414 80 42 90 - - - - Other 0

8414 80 49 - - - Other:

8414 80 49 10 - - - - For automotive air-conditioners 10

8414 80 49 20 - - - - Industrial gas compressors 0

8414 80 49 90 - - - - Other 8

- - Air pumps:

8414 80 51 00 - - - Electrically operated 3

8414 80 59 00 - - - Not electrically operated: 5

- - Other:

8414 80 91 - - - Electrically operated:

8414 80 91 10 - - - - Fans and the like 5

8414 80 91 90 - - - - Other 8

8414 80 99 00 - - - Not electrically operated 5

8414 90 - Parts: &n