Circular 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

Summary
Content
Status
Vietnamese
Download

Error message

Font size:

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

For more details, click here.

Download files here.

LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

Effect status: Known

THE MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------
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
DEPUTY MINISTER

Do Hoang Anh Tuan

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

Please log in to a subscriber account to see the full text. Don’t have an account? Register here

Processing, please wait...

LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

Others

* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers

For further support, please call 19006192

Circular 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

VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

SAME CATEGORY

Circular No. 73/2024/TT-BTC dated October 21, 2024 of the Ministry of Finance prescribing the rates of, exemption from, collection and payment of, the fee for renewal or re-issuance of identity cards

Circular No. 37/2009/TT-BTC dated February 26, 2009 of the Ministry of Finance guiding the non-collection of the charge for granting certificates of origin (C/O)

Circular No. 33/2009/TT-BTC dated February 19, 2009 of the Ministry of Finance guiding preferential import duty rates applicable to gasoline and oil1 on the preferential import tariff list

Circular No. 32/2009/TT-BTC dated February 19, 2009 of the Ministry of Finance guiding the implementation of tax provisions applicable to organizations and individuals conducting petroleum prospecting, exploration and exploitation activities under the Petroleum Law