VietnameseCircular No. 38/2009/TT-BTC dated February 27, 2009 of the Ministry of Finance amending preferential import duty rates applicable to motor vehicle components and accessories on the preferential import tariff list
ATTRIBUTE
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 38/2009/TT-BTC | Signer: | Do Hoang Anh Tuan |
| Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 27/02/2009 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Export - Import , Policy , Tax - Fee - Charge |
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 38/2009/TT-BTC | Hanoi, February 27, 2009 |
CIRCULAR
AMENDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO MOTOR VEHICLE COMPONENTS AND ACCESSORIES ON THE PREFERENTIAL IMPORT TARIFF LIST
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff Lists and the Preferential Import and Export Tariff Lists for groups of taxable goods and the tax rate frames applicable lo each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on functions, duties, powers and organizational structure of the Ministry of Finance;
Pursuant to the conclusion of the Prime Minister of the Government in Directive 20/TB-VPCP of the Government Office dated 17 January 2009: and the opinion of the Ministry of Planning and Investment in Official Letter 1003/BKH-TCTT dated 19 February 2009 and of the Ministry of Industry and Trade in Official Letter 1075/BCT-CNNg dated 11 February 2009;
The Minister of Finance hereby provides the following guidelines on preferential import duty rates applicable to motor vehicle components and accessories on the preferential import tariff list:
Article 1.-
To amend in the List attached, the preferential import duty rates applicable to engines, gear boxes, clutches and their parts in Groups 84,07, 84.08. 84.09 and 87,08 as stipulated in Decision 123-2008-QD-BTC of the Minister of Finance dated 26 December 2008 on amendments to the preferential import and export duty rates applicable to some lines of goods in the Preferential Import and Export Tariff Lists.
Article 2. -This Circular shall be of full force and effect and shall apply to import goods' customs declarations registered with the customs office as from 9 March 2009.
| FOR THE MINISTER OF FINANCE |
LIST
OF AMENDED PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO MOTOR VEHICLE COMPONENTS AND ACCESSORIES
(Issued with Circular 38-2009-TT-BTC of the Ministry of Finance dated 27 February 2009)
Code | Description | Tax rate | |||
|
|
|
|
|
|
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 | 28 |
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 | 28 |
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 | 46 |
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 | 28 |
8407 | 33 | 00 | 20 | - - - For vehicles of heading 87.11 | 40 |
8407 | 33 | 00 | 30 | - - - Other, for passenger transport vehicles with 16 seats or less, not fully assembled | 20 |
8407 | 33 | 00 | 90 | ---Other | 25 |
8407 | 34 |
|
| - - Of a cylinder capacity exceeding 1,000 cc: |
|
8407 | 34 | 10 | 00 | - - - For manual control tractors, of a cylinder capacity not exceeding 1,100 cc | 28 |
8407 | 34 | 20 | 00 | - - - For other vehicles of heading 87.01 | 28 |
8407 | 34 | 30 | 00 | - - - For vehicles of heading 87.11 | 40 |
8407 | 34 | 90 |
| - - - Other: |
|
8407 | 34 | 90 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8407 | 34 | 90 | 20 | - - - - Of a kind used tor cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons, not fully assembled | 10 |
8407 | 34 | 90 | 30 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons, fully assembled | 15 |
8407 | 34 | 90 | 40 | - - - - Of a kind used for cargo transport vehicles and passenger transport vehicles with 16 seats or more, not fully assembled | 15 |
8407 | 34 | 90 | 50 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more, fully assembled | 20 |
8407 | 34 | 90 | 60 | - - - - Other, not assembled | 20 |
8407 | 34 | 90 | 90 | - - - - Other, assembled | 24 |
8407 | 90 |
|
| - Other engines: |
|
8407 | 90 | 10 | 00 | - - Of a power not exceeding 18.65 kW | 28 |
8407 | 90 | 20 | 00 | - - Of a power exceeding 18.65 kW but not exceeding 22.38 kW | 28 |
8407 | 90 | 90 | 00 | - - Of a power exceeding 22.38 kW | 3 |
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 | 23 |
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 an output not exceeding 60 kW: |
|
8408 | 20 | 11 | 00 | - - - For the vehicles of subheading 8701.10 | 28 |
8408 | 20 | 12 |
| - - - Other, fully assembled: |
|
8408 | 20 | 12 | 10 | - - - - Of a kind used for vehicles of heading 87.01 | 28 |
8408 | 20 | 12 | 20 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8408 | 20 | 12 | 30 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons | 15 |
8408 | 20 | 12 | 40 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 20 |
8408 | 20 | 12 | 50 | - - - - Other, of an output not exceeding 22.38kW | 28 |
8408 | 20 | 12 | 90 | - - - - Other | 25 |
8408 | 20 | 19 |
| - - - Not fully assembled: |
|
8408 | 20 | 19 | 10 | - - -- Of a kind used for vehicles of heading 87.01 | 28 |
8408 | 20 | 19 | 20 | - - - - Of a kind used for cargo transport vehicles of a gross weight exceeding 20 tons | 3 |
8408 | 20 | 19 | 30 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons | 10 |
8408 | 20 | 19 | 40 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 15 |
8408 | 20 | 19 | 50 | - - - - Other, of an output not exceeding 22.38kW | 28 |
8408 | 20 | 19 | 90 | - - - - Other | 20 |
|
|
|
| - - Other: |
|
8408 | 20 | 91 | 00 | - - - For the vehicles of subheading 8701.10 | 5 |
8408 | 20 | 92 |
| - - - Other, fully assembled: |
|
8408 | 20 | 92 | 10 | - - - - Of a kind used for vehicles of heading 87.01 (other than of vehicles of subheading 8701.10) | 5 |
8408 | 20 | 92 | 20 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8408 | 20 | 92 | 30 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons | 15 |
8408 | 20 | 92 | 40 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 20 |
8408 | 20 | 92 | 90 | - - - - Other | 25 |
8408 | 20 | 99 |
| - - - Not fully assembled: |
|
8408 | 20 | 99 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8408 | 20 | 99 | 20 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons | 10 |
8408 | 20 | 99 | 30 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 15 |
8408 | 20 | 99 | 90 | - - - - Other | 20 |
8408 | 90 |
|
| - Other engines: |
|
8408 | 90 | 10 | 00 | - - Of an output not exceeding 18.65 kW | 34 |
8408 | 90 | 50 | 00 | - - Of an output exceeding 10OkW | 3 |
|
|
|
| - - Other: |
|
8408 | 90 | 91 |
| - - - For earth moving machinery: |
|
8408 | 90 | 91 | 10 | - - - - Of an output exceeding 18.65 kW but not exceeding 60 kW | 23 |
8408 | 90 | 91 | 90 | - - - - Of an output exceeding 60 kW but not exceeding 100 kW | 10 |
8408 | 90 | 92 |
| - - - For railway locomotives or tramway vehicles: |
|
8408 | 90 | 92 | 10 | - - - - Of an output exceeding 18.65 kW but not exceeding 60 kW | 26 |
8408 | 90 | 92 | 90 | - - - - Of an output exceeding 60 kW but not exceeding 100 kW | 10 |
8408 | 90 | 99 |
| - - - Other: |
|
8408 | 90 | 99 | 10 | - - - - Of an output exceeding 18.65 kW but not exceeding 60 kW | 26 |
8408 | 90 | 99 | 90 | - - - - Of an output 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 | - - - - Carburettors and parts thereof | 15 |
|
|
|
| - - - - Cylinder blocks, cylinder liners, heads and head covers: |
|
8409 | 91 | 12 | 00 | - - - - Cylinder blocks | 15 |
8409 | 91 | 13 | 00 | - - - - Cylinder 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 | - - - - Carburettors and parts thereof | 15 |
|
|
|
| - - - - Cylinder blocks, cylinder liners, heads and head covers: |
|
8409 | 91 | 22 | 00 | - - - - Cylinder blocks | 15 |
8409 | 91 | 23 | 00 | - - - - Cylinder liners | 15 |
8409 | 91 | 24 | 00 | - - - - Other | 15 |
|
|
|
| - - - - Pistons, piston rings and gudgeon pins: |
|
8409 | 91 | 2b | 00 | - - - - Pistons | 15 |
8409 | 91 | 26 | 00 | - - - - Other | 15 |
8409 | 91 | 29 | 00 | - - - - Other | 15 |
|
|
|
| - - - For vehicles of heading 87.11: |
|
8409 | 91 | 41 | 00 | - - - - Carburettors and parts thereof | 29 |
|
|
|
| - - - - Cylinder blocks, cylinder 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, pistons rings and gudgeon pins: |
|
8409 | 91 | 4b | 00 | - - - - Pistons | 29 |
8409 | 91 | 46 | 00 | - - - - Other | 29 |
8409 | 91 | 49 | 00 | - - - - Other | 29 |
|
|
|
| - - - For other vehicles of Chapter 87: |
|
8409 | 91 | 51 |
| - - - Carburettors and parts thereof: |
|
8409 | 91 | 51 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8409 | 91 | 51 | 20 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 10 |
8409 | 91 | 51 | 90 | - - - - Other | 15 |
|
|
|
| - - - - Cylinder blocks, cylinder liners, crank cases, heads and head covers: |
|
8409 | 91 | 52 |
| - - - Cylinder blocks; crank cases: |
|
8409 | 91 | 52 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8409 | 91 | 52 | 20 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 10 |
8409 | 91 | 52 | 90 | - - - - Other | 15 |
8409 | 91 | 53 |
| - - - Cylinder liners: |
|
8409 | 91 | 53 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8409 | 91 | 53 | 20 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 10 |
8409 | 91 | 53 | 90 | - - - - Other | 15 |
8409 | 91 | 54 |
| - - - Other: |
|
8409 | 91 | 54 | 10 | - - - - Of a kind used for cargo transport of a gross vehicle weight exceeding 20 tons | 3 |
8409 | 91 | 54 | 20 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 10 |
8409 | 91 | 54 | 90 | - - - - Other | 15 |
|
|
|
| - - - - Pistons, piston rings and gudgeon pins: |
|
8409 | 91 | 55 |
| - - - Pistons: |
|
8409 | 91 | 55 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8409 | 91 | 55 | 20 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 10 |
8409 | 91 | 55 | 90 | - - - - Other | 15 |
8409 | 91 | 56 |
| - - - Other: |
|
8409 | 91 | 56 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8409 | 91 | 56 | 20 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 10 |
8409 | 91 | 56 | 90 | - - - - Other | 15 |
8409 | 91 | 59 |
| - - - Other: |
|
8409 | 91 | 59 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8409 | 91 | 59 | 20 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 10 |
8409 | 91 | 59 | 90 | - - - - Other | 15 |
|
|
|
| - - -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 | - - - - Carburettors and parts thereof | 15 |
|
|
|
| - - - - Cylinder blocks, cylinder liners, heads and head covers: |
|
8409 | 91 | 72 | 00 | - - - - Cylinder blocks | 15 |
8409 | 91 | 93 | 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 | r"9 | 00 | - - - - Other | 15 |
8409 | 99 |
|
| - - Other: |
|
|
|
|
| - - - For earth moving machinery: |
|
8409 | 99 | 11 | 00 | - - - - Carburettors and parts thereof | 15 |
|
|
|
| - - - - Cylinder blocks, cylinder 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 the vehicles of heading 87.01: |
|
8409 | 99 | 21 | 00 | - - - - Carburettors and parts thereof | 15 |
|
|
|
| - - - - Cylinder blocks, cylinder 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 other vehicles of Chapter 87: |
|
8409 | 99 | 41 |
| - - - Carburettors and parts thereof: |
|
8409 | 99 | 41 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8409 | 99 | 41 | 20 | - - - - Of a kind used for other vehicles for the transport of goods and vehicles for the transport of persons with 16 seats or more | 10 |
8409 | 99 | 41 | 90 | - - - - Other | 15 |
|
|
|
| - - - - Cylinder blocks, cylinder liners, crank cases, heads and head covers: |
|
8409 | 99 | 42 |
| - - - Cylinder blocks; crank cases: |
|
8409 | 99 | 42 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8409 | 99 | 42 | 20 | Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 10 |
8409 | 99 | 42 | 90 | - - - - Other | 15 |
8409 | 99 | 43 |
| - - - Cylinder liners: |
|
8409 | 99 | 43 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8409 | 99 | 43 | 20 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 10 |
8409 | 99 | 43 | 90 | - - - - Other | 15 |
8409 | 99 | 44 |
| - - - Other: |
|
8409 | 99 | 44 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8409 | 99 | 44 | 20 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 10 |
8409 | 99 | 44 | 90 | - - - - Other | 15 |
|
|
|
| - - - - Pistons, piston rings or gudgeon pins: |
|
8409 | 99 | 45 |
| - - - Pistons: |
|
8409 | 99 | 45 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8409 | 99 | 45 | 20 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 10 |
8409 | 99 | 45 | 90 | - - - - Other | 15 |
8409 | 99 | 46 |
| - - - Other: |
|
8409 | 99 | 46 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8409 | 99 | 46 | 20 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 10 |
8409 | 99 | 46 | 90 | - - - - Other | 15 |
8409 | 99 | 49 |
| - - - Other: |
|
8409 | 99 | 49 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8409 | 99 | 49 | 20 | - - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more | 10 |
8409 | 99 | 49 | 90 | - - - - Other | 15 |
|
|
|
| - - - 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 | 13 |
8409 | 99 | 52 | 00 | - - - - Pistons | 13 |
8409 | 99 | 53 | 00 | - - - - Other | 13 |
|
|
|
| - - - - For marine propulsion engines of a power exceeding 22.38 kW: |
|
8409 | 99 | 54 | 00 | - - - - Cylinder blocks; crank cases | 3 |
8409 | 99 | bb | 00 | - - - - Pistons | 3 |
8409 | 99 | 56 | 00 | - - - - Other | 3 |
|
|
|
| - - - For other engines: |
|
8409 | 99 | 61 | 00 | - - - - Carburettors and parts thereof | 15 |
|
|
|
| - - - - Cylinder blocks, cylinder 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 or gudgeon pins: |
|
8409 | 99 | 65 | 00 | - - - - Pistons | 15 |
8409 | 99 | 66 | 00 | - - - - Other | 15 |
8409 | 99 | 69 | 00 | - - - - Other | 15 |
87.08 |
|
|
| Parts and accessories of the 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 vehicles for the transport of goods 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 assemblies: |
|
8708 | 29 | 11 | 00 | - - - - For vehicles of heading 87.01 | 28 |
8708 | 29 | 12 | 00 | - - - - For vehicles of heading 87.03 | 21 |
8708 | 29 | 13 |
| - - - - For vehicles of subheading 8704.10 or heading 87.05: |
|
8708 | 29 | 13 | 10 | - - - - For vehicles for cargo transport of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 29 | 13 | 20 | - - - - For vehicles for cargo transport 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 vehicles for cargo transport of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 29 | 19 | 20 | - - - - For vehicles for cargo transport 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 seat belts | 20 |
|
|
|
| - - - Other: |
|
8708 | 29 | 91 | 00 | - - - - For agricultural tractors of subheading 8701.10 or 8701.90 | 28 |
8708 | 29 | 92 | 00 | - - - - For other vehicles of heading 87.01 | 28 |
8708 | 29 | 93 | 00 | - - - - For vehicles of heading 87.03 | 21 |
8708 | 29 | 99 |
| - - - Other: |
|
8708 | 29 | 99 | 10 | - - - - For vehicles for cargo transport of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 29 | 99 | 20 | - - - - For passenger transport vehicles with 16 seats or less | 20 |
8708 | 29 | 99 | 30 | - - - - Cargo transport vehicle bodies | 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 | 28 |
8708 | 30 | 20 | 00 | - - For vehicles of heading 87.03 | 20 |
8708 | 30 | 90 |
| - - Other: |
|
8708 | 30 | 90 | 10 | - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 30 | 90 | 90 | - - - Other | 10 |
8708 | 40 |
|
| - Gear boxes and parts thereof: |
|
|
|
|
| - - Gear boxes, unassembled: |
|
8708 | 40 | 11 | 00 | - - - For vehicles of heading 87.03 | 15 |
8708 | 40 | 12 |
| - - - For vehicles of subheading 8704.10 or heading 87.05: |
|
8708 | 40 | 12 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 40 | 12 | 20 | - - - - Of a kind used for cargo transport vehicles exceeding 10 tons but not exceeding 20 tons | 5 |
8708 | 40 | 12 | 90 | - - - - Other | 10 |
8708 | 40 | 19 |
| - - - Other: |
|
8708 | 40 | 19 | 10 | - - - - Of a kind used for vehicles of heading 87.01 | 28 |
8708 | 40 | 19 | 20 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 40 | 19 | 30 | - - - - Of a kind used for cargo transport vehicles exceeding 10 tons but not exceeding 20 tons | 5 |
8708 | 40 | 19 | 90 | - - - - Other | 10 |
|
|
|
| - - Gear boxes, 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 | 20 |
8708 | 40 | 24 |
| - - - For vehicles of subheading 8704.10 or heading 87.05: |
|
8708 | 40 | 24 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 40 | 24 | 20 | - - - - Of a kind used for cargo transport vehicles exceeding 10 tons but not exceeding 20 tons | 10 |
8708 | 40 | 24 | 90 | - - - - Other | 20 |
8708 | 40 | 29 |
| - - - Other: |
|
8708 | 40 | 29 | 10 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 40 | 29 | 20 | - - - - Of a kind used for cargo transport vehicles exceeding 10 tons but not exceeding 20 tons | 10 |
8708 | 40 | 29 | 90 | - - - - Other | 20 |
8708 | 40 | 90 |
| - - Parts: |
|
8708 | 40 | 90 | 10 | - - - Of a kind used for agricultural tractors of subheading 8701.10 or 8701.90 | 26 |
8708 | 40 | 90 | 20 | - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 40 | 90 | 30 | - - - For vehicles of heading 87.03 | 10 |
8708 | 40 | 90 | 90 | - - - Other | 5 |
8708 | 50 |
|
| - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: |
|
|
|
|
| - - Unassembled: |
|
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 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 50 | 12 | 20 | - - - - Of a kind used for cargo transport vehicles 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 vehicles for passenger transport with 16 seats or more and vehicles for cargo transport of a gross vehicle weight not exceeding 5 tons | 10 |
8708 | 50 | 19 | 30 | - - - - For cargo transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons | 5 |
8708 | 50 | 19 | 40 | - - - - For cargo transport vehicles 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 other 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 transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons | 5 |
8708 | 50 | 24 | 20 | - - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 50 | 24 | 90 | - - - - Other | 15 |
8708 | 50 | 29 |
| - - - Other: |
|
8708 | 50 | 29 | 10 | - - - - For passenger transport vehicles with 16 seats or more and cargo transport vehicles of a gross vehicle weight not exceeding 5 tons | 15 |
8708 | 50 | 29 | 20 | - - - - For cargo transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons | 5 |
8708 | 50 | 29 | 30 | - - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 50 | 29 | 90 | - - - - Other | 20 |
8708 | 50 | 90 |
| - - Parts: |
|
8708 | 50 | 90 | 10 | - - - Of a kind used for agricultural tractors of subheading 8701.10 or 8701.90 | 28 |
8708 | 50 | 90 | 20 | - - - Of a kind used for cargo transport vehicles 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 centre discs and 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 | 21 |
8708 | 70 | 14 |
| - - - For vehicles of subheading 8704.10 or heading 87.05: |
|
8708 | 70 | 14 | 10 | - - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 70 | 14 | 90 | - - - - Other | 25 |
8708 | /O | 19 |
| - - - Other: |
|
8708 | 70 | 19 | 10 | - - - - For cargo transport vehicles 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 transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 70 | 94 | 90 | - - - - Other | 10 |
8708 | 70 | 99 |
| - - - Other: |
|
8708 | /O | 99 | 10 | - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 70 | 99 | 90 | - - - - Other | 10 |
8708 | 80 |
|
| - Suspension systems and parts thereof (including shock-absorbers): |
|
|
|
|
| - - Suspension systems: |
|
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 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 transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons | 5 |
8708 | 80 | 14 | 2U | - - - - For cargo transport vehicles 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 transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons | 5 |
8708 | 80 | 19 | 20 | - - - - For cargo transport vehicles 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 transport vehicles 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 |
|
| - - Radiators and parts thereof: |
|
|
|
|
| - - - Radiators: |
|
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 transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons | 5 |
8708 | 91 | 14 | 20 | - - - - For cargo transport vehicles 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 transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons | 5 |
8708 | 91 | 19 | 20 | - - - - For cargo transport vehicles 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 | 26 |
8708 | 91 | 90 | 20 | - - - - For cargo transport vehicles 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 |
|
| - - Silencers (mufflers) and exhaust pipes; parts thereof: |
|
8708 | 92 | 10 |
| - - - For vehicles of heading 87.01: |
|
8708 | 92 | 10 | 10 | - - - - Silencers (mufflers) and exhaust pipes, including straight mufflers | 28 |
|
|
|
| - - - - Parts: |
|
8708 | 92 | 10 | 91 | - - - - Of a kind used for agricultural tractors of subheading 8701.20 or 8701.90 | 26 |
8708 | 92 | 10 | 99 | - - - - Other | 5 |
8708 | 92 | 20 |
| - - - For other vehicles of heading 87.03: |
|
8708 | 92 | 20 | 10 | - - - - Silencers (mufflers) and exhaust pipes, including straight mufflers | 25 |
8708 | 92 | 20 | 90 | - - - - Parts | 15 |
8708 | 92 | 30 |
| - - For vehicles of subheading 8704.10 or heading 87.05 |
|
|
|
|
| - - - - Silencers (mufflers) and exhaust pipes, including straight mufflers: |
|
8708 | 92 | 30 | 11 | - - - - For cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons | 15 |
8708 | 92 | 30 | 12 | - - - - For cargo transport vehicles 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: |
|
|
|
|
| - - - - Silencers (mufflers) and exhaust pipes, including straight mufflers: |
|
8708 | 92 | 90 | 11 | - - - - For cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons | 15 |
8708 | 92 | 90 | 12 | - - - - For cargo transport vehicles 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 | 20 |
8708 | 93 | 40 |
| - - - For vehicles of subheading 8704.10 or heading 87.05: |
|
8708 | 93 | 40 | 10 | - - - - For cargo transport vehicles of a gross vehicle weight not exceeding 5 tons | 10 |
8708 | 93 | 40 | 20 | - - - - For cargo transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons | 5 |
8708 | 93 | 40 | 30 | - - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 93 | 40 | 90 | - - - - Other | 20 |
8708 | 93 | 90 |
| - - - Other: |
|
8708 | 93 | 90 | 10 | - - - - For passenger transport vehicles with 16 seats or more | 15 |
8708 | 93 | 90 | 20 | - - - - For cargo transport vehicles of a gross vehicle weight not exceeding 5 tons | 10 |
8708 | 93 | 90 | 30 | - - - - For cargo transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons | 5 |
8708 | 93 | 90 | 40 | - - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 93 | 90 | 90 | - - - - Other | 20 |
8708 | 94 |
|
| - - Steering wheels, steering columns and steering boxes; parts thereof: |
|
8708 | 94 | 10 |
| - - - Steering wheels with airbag assemblies: |
|
8708 | 94 | 10 | 10 | - - - - For cargo transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons | 5 |
8708 | 94 | 10 | 20 | - - - - For cargo transport vehicles 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, steering boxes | 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, steering boxes | 28 |
8708 | 94 | 92 | 90 | - - - - Parts | 25 |
8708 | 94 | 93 |
| - - - For vehicles of heading 87.03: |
|
8708 | 94 | 93 | 10 | - - - - Steering wheels, steering columns, steering boxes | 25 |
8708 | 94 | 93 | 90 | - - - - Parts | 20 |
8708 | 94 | 99 |
| - - - - Other: |
|
|
|
|
| - - - - Steering wheels, steering columns, steering boxes: |
|
8708 | 94 | 99 | 11 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons | 5 |
8708 | 94 | 99 | 12 | - - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 94 | 99 | 19 | - - - - Other | 20 |
|
|
|
| - - - - Parts: |
|
8708 | 94 | 99 | 91 | - - - - Of a kind used for goods of subheading 8708.94.99.12 | 3 |
8708 | 94 | 99 | 99 | - - - - Other | 5 |
8708 | 95 |
|
| - - Safety airbags with inflater system; parts thereof: |
|
8708 | 95 | 10 | 00 | - - - Safety airbags with inflater system | 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 | 26 |
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 transport vehicles 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 | 26 |
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 | - - - - Tweezers | 20 |
8708 | 99 | 93 | 20 | - - - - Frames (motor chassis) not power-operated | 28 |
8708 | 99 | 93 | 90 | - - - - Other | 15 |
8708 | 99 | 99 |
| - - - Other: |
|
8708 | 99 | 99 | 10 | - - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons | 3 |
8708 | 99 | 99 | 20 | - - - - Tweezers {other than those used for vehicles for the transport of goods of a gross vehicle weight exceeding 20 tons of subheading 8708.99.99.10) | 20 |
8708 | 99 | 99 | 30 | - - - - Non-power operated frames (motor chassis) for cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons | 20 |
8708 | 99 | 99 | 40 | - - - - Non-power operated frames (motor chassis) of other kinds (other than those of subheadings 8708.99.99.10 and 8708.99.99.30) | 28 |
8708 | 99 | 99 | 90 | - - - - Other | 5 |
|
|
|
|
|
|
VIETNAMESE DOCUMENTS
Circular 38/2009/TT-BTC PDF (Original)This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
ENGLISH DOCUMENTS
Circular 38/2009/TT-BTC DOC (Word)This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
