DECISION No. 37/2008/QD-BTC OF JUNE 12, 2008, AMENDING PREFERENTIAL IMPORT TAX RATES FOR A NUMBER OF COMMODITY GROUPS IN 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 for 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 Law on Import Tax and Export Tax;
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 Ministry of Finance;
Pursuant to the Government’s Resolution No. 10/2008/NQ-CP of April 17, 2008, on measures to curb inflation, stabilize macro economy and assure social security and sustainable growth;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To amend preferential import tax rates for a number of commodity groups specified in the Finance Minister’s Decision No. 106/2007/QD-BTC of December 20, 2007, and amending and supplementing Decisions, into new preferential import tax rates specified in the List attached to this Decision and applicable to customs declarations of imported goods declared with customs offices from June 20, 2008.
Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO.”[1]
For the Minister of Finance
Vice Minister
DO HOANG ANH TUAN
LIST OF AMENDED IMPORT TAX RATES FOR A NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF
(Attached to the Finance Minister’s Decision No. 37/2008/QD-BTC of June 12, 2008)
|
Code |
Description |
Tax rate (%) |
|||
|
2009 |
50 |
00 |
00 |
- Tomato juice |
39 |
|
|
|
|
|
|
|
33.04 Beauty or make-up
preparations and preparations for
the care of the skin (other than
medicaments), including
sunscreen or suntan preparations;
manicure or pedicure
preparations
3304 10 00 00 - Lip make-up preparations 36
3304 20 00 00 - Eye make-up preparations 36
3304 30 00 00 - Manicure or pedicure preparations 28
- Other:
3304 91 00 00 - - Powders, whether or not compressed 36
3304 99 - - Other:
3304 99 10 00 - - - Face and skin creams and lotions 27
3304 99 20 00 - - - Anti-acne creams 15
3304 99 90 00 - - - Other 27
33.07 Pre-shave, shaving or after-shave
preparations, personal
deodorants, bath preparations,
depilatories and other
perfumery, cosmetic or toilet
preparations, not elsewhere
specified or included; prepared room
deodorizers, whether
or not perfumed or having disinfectant
properties
3307 10 00 00 - Pre-shave, shaving or after-shave preparations 36
3307 20 00 00 - Personal deodorants and antiperspirants 36
3307 30 00 00 - Perfumed bath salts and other bath preparations 36
- Preparations for perfuming or
deodorizing rooms, including
odoriferous reparations used during
religious rites:
3307 41 00 00 - -
“Agarbatti” and other odoriferous preparations which
operate by
burning 36
3307 49 - - Other:
3307 49 10 00 - - - Room perfuming preparations 36
3307 49 90 00 - - - Other 36
3307 90 - Other:
3307 90 10 00 - -
Animal toilet preparations; other perfumery or cosmetics,
including depilatories
36
3307 90 20 00 - - Contact lens solution 35
3307 90 30 00 - -
Papers and tissues, impregnated or coated with perfume or
cosmetics
36
3307 90 40 00 - - Perfume or other cosmetics, including depilatories 36
3307 90 90 00 - - Other 36
39.22 Baths, shower-baths, sinks, wash-basins,
bidets, lavatory
pans, seats and covers, flushing
cisterns and similar sanitary
ware, of plastics
3922 10 00 00 - Baths, shower-baths, sinks and wash-basins 37
3922 20 - Lavatory seats and covers:
3922 20 10 00 - - Covers 37
3922 20 20 00 - - Seats 37
3922 90 - Other:
- - Lavatory pans and flushing urinals:
3922 90 11 00 - - - Accessories of flushing cisterns 37
3922 90 19 00 - - - Other 41
3922 90 90 00 - - Other 41
8517 12 00 00 - -
Telephones for cellular networks or telephones for other
cordless networks
8
87.08 Parts and accessories of motor vehicles of
headings 87.01
to 87.05
8708 10 - Bumpers and parts thereof:
8708 10 10 00 - - For vehicles of heading 87.01 28
8708 10 90 - - Other:
8708 10 90 10 - - - For cargo trucks of a gross vehicle weight exceeding 20 tons 3
8708 10 90 90 - - - Other 20
- Other parts and accessories of bodies (including cabs):
8708 21 - - Safety seat belts:
8708 21 10 00 - - - For vehicles of heading 87.01 28
8708 21 90 00 - - - Other 20
8708 29 - - Other:
- - - Components of door trim assembly:
8708 29 11 00 - - - - For vehicles of heading 87.01 28
8708 29 12 00 - - - - For vehicles of heading 87.03 23
8708 29 13 - - - - For vehicles of subheading 8704.10 or heading 87.05:
8708 29 13 10 - - -
- - For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 29 13 20 - - - - - For cargo trucks of a gross vehicle weight exceeding
10 tons but not exceeding 20 tons 10
8708 29 13 90 - - - - - Other 20
8708 29 19 - - - - Other:
8708 29 19 10 - - -
- - For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 29 19 20 - - -
- - For cargo trucks of a gross vehicle weight exceeding
10 tons but not exceeding 20 tons
10
8708 29 19 90 - - - - - Other 20
8708 29 20 00 - - - Parts of safety belts 20
- - - Other:
8708 29 91 00 - - - - For agricultural tractors of subheading 8701.10 or 8701.90 29
8708 29 92 00 - - - - For other vehicles of heading 87.01 29
8708 29 93 00 - - - - For vehicles of heading 87.03 23
8708 29 99 - - - - Other:
8708 29 99 10 - - - - - For cargo trucks of a gross vehicle weight exceeding 20 tons 3
8708 29 99 20 - - - - - For under-16 seat cars 20
8708 29 99 30 - - - - - Hubs of cargo trucks 20
8708 29 99 90 - - - - - Other 10
8708 30 - Brakes and servo-brakes; parts thereof:
8708 30 10 00 - - For vehicles of heading 87.01 29
8708 30 20 00 - - For vehicles of heading 87.03 20
8708 30 90 - - Other
8708 30 90 10 - - - For cargo trucks of a gross vehicle weight exceeding 20 tons 3
8708 30 90 90 - - - Other 10
8708 40 - Gearboxes and parts thereof:
- - Gearboxes, not fully assembled:
8708 40 11 00 - - - For vehicles of heading 87.03 20
8708 40 12 - - - For vehicles of subheading 8704.10 or heading 87.05:
8708 40 12 10 - - - - For cargo trucks of a gross vehicle weight exceeding 20 tons 3
8708 40 12 20 - - -
- For cargo trucks of a gross vehicle weight exceeding
10 tons but not exceeding 20
tons 5
8708 40 12 90 - - - - Other 10
8708 40 19 - - - Other:
8708 40 19 10 - - - - For vehicles of heading 87.01 28
8708 40 19 20 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 40 19 30 - - -
- For cargo trucks of a gross vehicle weight exceeding
10 tons but not exceeding 20
tons 5
8708 40 19 90 - - - - Other 10
- - Gearboxes, fully assembled:
8708 40 21 00 - - - For agricultural tractors of subheading 8701.10 or 8701.90 28
8708 40 22 00 - - - For other vehicles of heading 87.01 28
8708 40 23 00 - - - For vehicles of heading 87.03 24
8708 40 24 - - - For vehicles of subheading 8704.10 or heading 87.05:
8708 40 24 10 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 40 24 20 - - -
- For cargo trucks of a gross vehicle weight exceeding
10 tons but not exceeding 20
tons 10
8708 40 24 90 - - - - Other 20
8708 40 29 - - - Other:
8708 40 29 10 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 40 29 20 - - -
- For cargo trucks of a gross vehicle weight exceeding
10 tons but not exceeding 20
tons 10
8708 40 29 90 - - - - Other 20
8708 40 90 - - Parts:
8708 40 90 10 - - - For agricultural tractors of subheading 8701.10 or 8701.90 28
8708 40 90 20 - - - For cargo trucks of a gross vehicle weight exceeding 20 tons 3
8708 40 90 30 - - - For vehicles of heading 87.03 15
8708 40 90 90 - - - Other 5
8708 50 -
Drive-axles with differential, whether or not provided with
other gearbox components, and
non-drive axles; parts thereof:
- - Not fully assembled:
8708 50 11 00 - - - For vehicles of heading 87.03 20
8708 50 12 - - - For vehicles of subheading 8704.10 or heading 87.05:
8708 50 12 10 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 50 12 20 - - -
- For cargo trucks of a gross vehicle weight exceeding
5 tons but not exceeding 20
tons 5
8708 50 12 90 - - - - Other 10
8708 50 19 - - - Other:
8708 50 19 10 - - - - For vehicles of heading 87.01 28
8708 50 19 20 - - -
- For cars of 16 or more seats and cargo trucks of a gross
vehicle weight not exceeding 5 tons
8708 50 19 30 - - -
- For cargo trucks of a gross vehicle weight exceeding 5
tons but not exceeding 20
tons 5
8708 50 19 40 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 50 19 90 - - - - Other 15
- - Fully assembled:
8708 50 21 00 - - - For agricultural tractors of subheading 8701.10 or 8701.90 28
8708 50 22 00 - - - For vehicles of heading 87.01 28
8708 50 23 00 - - - For vehicles of heading 87.03 24
8708 50 24 - - - For vehicles of subheading 8704.10 or heading 87.05:
8708 50 24 10 - - -
- For cargo trucks of a gross vehicle weight exceeding 5
tons but not exceeding 20
tons 5
8708 50 24 20 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 50 24 90 - - - - Other 15
8708 50 29 - - - Other:
8708 50 29 10 - - -
- For cars of 16 or more seats and cargo trucks of a gross
vehicle weight not exceeding 5
tons 15
8708 50 29 20 - - -
- For cargo trucks of a gross vehicle weight exceeding
5 tons but not exceeding 20
tons 5
8708 50 29 30 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 50 29 90 - - - - Other 20
8708 50 90 - - Parts:
8708 50 90 10 - - - For agricultural tractors of subheading 8701.10 or 8701.90 28
8708 50 90 20 - - - For cargo trucks of a gross vehicle weight exceeding 20 tons 3
8708 50 90 30 - - - For vehicles of heading 87.03 15
8708 50 90 90 - - - Other 5
8708 70 - Road wheels and parts and accessories thereof:
- - Wheel center discs and center caps:
8708 70 11 00 - - - For agricultural tractors of subheading 8701.10 or 8701.90 28
8708 70 12 00 - - - For other vehicles of heading 87.01 28
8708 70 13 00 - - - For vehicles of heading 87.03 30
8708 70 14 - - - For vehicles of subheading 8704.10 or heading 87.05:
8708 70 14 10 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 70 14 90 - - - - Other 25
8708 70 19 - - - Other:
8708 70 19 10 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 70 19 90 - - - - Other 25
- - Other:
8708 70 91 00 - - - For agricultural tractors of subheading 8701.10 or 8701.90 25
8708 70 92 00 - - - For other vehicles of heading 87.01 25
8708 70 93 00 - - - For vehicles of heading 87.03 25
8708 70 94 - - - For vehicles of subheading 8704.10 or heading 87.05:
8708 70 94 10 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 70 94 90 - - - - Other 10
8708 70 99 - - - Other:
8708 70 99 10 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 70 99 90 - - - - Other 10
8708 80 - Shock-absorbers and parts thereof (including suspension shock-absorbers):
- - Shock-absorbers:
8708 80 11 00 - - For vehicles of subheading 8701.10 or 8701.90 28
8708 80 12 00 - - For other vehicles of heading 87.01 28
8708 80 13 00 - - For other vehicles of heading 87.03 22
8708 80 14 - - - For vehicles of subheading 8704.10 or heading 87.05:
8708 80 14 10 - - -
- For cargo trucks of a gross vehicle weight exceeding 5 tons
but not exceeding 20
tons 5
8708 80 14 20 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 80 14 90 - - - - Other 10
8708 80 19 - - - Other:
8708 80 19 10 - - -
- For cargo trucks of a gross vehicle weight exceeding 5 tons
but not exceeding 20
tons 5
8708 80 19 20 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 80 19 90 - - - - Other 10
8708 80 90 - - Parts:
8708 80 90 10 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 80 90 20 - - - - For vehicles of heading 87.03 15
8708 80 90 90 - - - - Other 5
- Other parts and accessories:
8708 91 - - Radiator and parts thereof:
- - - Radiator:
8708 91 11 00 - - - For agricultural tractors of subheading 8701.10 or 8701.90 28
8708 91 12 00 - - - For other vehicles of heading 87.01 28
8708 91 13 00 - - - For vehicles of heading 87.03 22
8708 91 14 - - - - For vehicles of subheading 8704.10 or heading 87.05:
8708 91 14 10 - - -
- For cargo trucks of a gross vehicle weight exceeding 5 tons
but not exceeding 20
tons 5
8708 91 14 20 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 91 14 90 - - - - Other 10
8708 91 19 - - - - Other:
8708 91 19 10 - - -
- For cargo trucks of a gross vehicle weight exceeding 5 tons
but not exceeding 20
tons 5
8708 91 19 20 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 91 19 90 - - - - Other 10
8708 91 90 - - - Parts:
8708 91 90 10 - - - - For vehicles of heading 87.01 28
8708 91 90 20 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 91 90 30 - - - - For vehicles of heading 87.03 15
8708 91 90 90 - - - - Other 5
8708 92 - - Exhaust pipes and silencers; parts thereof:
8708 92 10 - - - For vehicles of heading 87.01:
8708 92 10 10 - - -
- Exhaust pipes and silencers, including straight-through
silencers
28
- - - - Parts:
8708 92 10 91 - - - - For agricultural tractors of subheading 8701.10 or 8701.90 28
8708 92 10 99 - - - - Other 5
8708 92 20 - - - For other vehicles of heading 87.03:
8708 92 20 10 - - -
- Exhaust pipes and silencers, including straight-through
silencers
25
8708 92 20 90 - - - - Parts 15
8708 92 30 - - - For vehicles of subheading 8704.10 or heading 87.05:
- - - - Exhaust pipes and silencers,
including straight-through
silencers:
8708 92 30 11 - - -
- - For cargo trucks of a gross vehicle weight exceeding 10
tons but not exceeding 20
tons 15
8708 92 30 12 - - -
- - For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 92 30 19 - - - - - Other 20
8708 92 30 90 - - - - - Parts 5
8708 92 90 - - - Other:
- - - - Exhaust pipes and silencers,
including straight-through
silencers:
8708 92 90 11 - - -
- - For cargo trucks of a gross vehicle weight exceeding
10 tons but not exceeding 20
tons 15
8708 92 90 12 - - -
- - For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 92 90 19 - - - - - Other 20
8708 92 90 90 - - - - - Parts 5
8708 93 - - Clutches and parts thereof:
8708 93 10 00 - - - For agricultural tractors of subheading 8701.10 or 8701.90 28
8708 93 20 00 - - - For other vehicles of heading 87.01 28
8708 93 30 00 - - - For vehicles of heading 87.03 25
8708 93 40 - - - For vehicles of subheading 8704.10 or heading 87.05:
8708 93 40 10 - - -
- For cargo trucks of a gross vehicle weight not exceeding
5
tons
10
8708 93 40 20 - - -
- - For cargo trucks of a gross vehicle weight exceeding 5
tons but not exceeding 20
tons 5
8708 93 40 30 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 93 40 90 - - - - Other 20
8708 93 90 - - - Other:
8708 93 90 10 - - - - For cars of 16 or more seats 15
8708 93 90 20 - - -
- For cargo trucks of a gross vehicle weight not exceeding
5
tons
10
8708 93 90 30 - - -
- - For cargo trucks of a gross vehicle weight exceeding 5
tons but not exceeding 20
tons 5
8708 93 90 40 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 93 90 90 - - - - Other 20
8708 94 -
- Steering wheels, steering columns and steering structures;
parts thereof:
8708 94 10 - - - Steering wheels, installed with complete gas bags:
8708 94 10 10 - - -
- For cargo trucks of a gross vehicle weight exceeding 5 tons
but not exceeding 20
tons 5
8708 94 10 20 - - -
- For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 94 10 90 - - - - Other 25
- - - Other:
8708 94 91 - - - - For agricultural tractors of subheading 8701.10 or 8701.90:
8708 94 91 10 - - - - - Steering wheels, steering columns and steering structures 28
8708 94 91 90 - - - - - Parts 25
8708 94 92 - - - - For other vehicles of heading 87.01:
8708 94 92 10 - - - - - Steering wheels, steering columns and steering structures 28
8708 94 92 90 - - - - - Parts 25
8708 94 93 - - - - For vehicles of heading 87.03:
8708 94 93 10 - - - - - Steering wheels, steering columns and steering structures 25
8708 94 93 90 - - - - - Parts 20
8708 94 99 - - - - Other:
- - - - - Steering wheels, steering columns and steering structures:
8708 94 99 11 - - -
- - - For cargo trucks of a gross vehicle weight exceeding
5 tons but not exceeding 20
tons 5
8708 94 99 12 - - -
- - - For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 94 99 19 - - - - - - Other 20
- - - - - Parts:
8708 94 99 91 - - - - - - For those of subheading 8708.94.99.12 3
8708 94 99 99 - - - - - - Other 5
8708 95 - - Safety gas bags installed with inflating systems; parts thereof:
8708 95 10 00 - - - Safety gas bags installed with inflating systems 10
8708 95 90 00 - - - Parts 7
8708 99 - - Other:
- - - Unassembled fuel tanks; engine brackets:
8708 99 11 - - - - For vehicles of heading 87.01:
8708 99 11 10 - - -
- - For agricultural tractors of subheading 8701.10 or
8701.90
28
8708 99 11 90 - - - - - Other 5
8708 99 12 00 - - - - - For vehicles of heading 87.03 20
8708 99 19 - - - - Other:
8708 99 19 10 - - -
- - For cargo trucks of a gross vehicle weight exceeding
20
tons
3
8708 99 19 90 - - - - - Other 5
- - - Other:
8708 99 91 00 - - - - For agricultural tractors of subheading 8701.10 or 8701.90 28
8708 99 92 00 - - - - - For other vehicles of heading 87.01 5
8708 99 93 - - - - For vehicles of heading 87.03:
8708 99 93 10 - - - - - Absorbers 20
8708 99 93 20 - - - - - Chassis not fitted with engines 29
8708 99 93 90 - - - - - Other 15
8708 99 99 - - - - Other:
8708 99 99 10 - - -
- - For cargo trucks of a gross vehicle weight exceeding 20
tons
3
8708 99 99 20 - - -
- - Absorbers (except those used for cargo trucks of a gross
vehicle weight exceeding 20 tons of
subheading 8708.99.99.10) 20
8708 99 99 30 - - -
- - Chassis not fitted with engines for cargo trucks of a gross
vehicle weight exceeding 10 tons but
not exceeding 20 tons 20
8708 99 99 40 - - -
- - Other chassis not fitted with engines (except those of
subheadings 8708.99.99.10 and
8708.99.99.30) 29
8708 99 99 90 - - - - - Other