Circular No. 63/2012/TT-BTC dated April 23, 2012 of the Ministry of Finance amending the specially preferential import duty rates applicable to a number of commodity groups in Specially Preferential Import Tariffs

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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:	63/2012/TT-BTC	Signer:	Truong Chi Trung
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:	23/04/2012	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Export - Import , Tax - Fee - Charge

SUMMARY

RAISE THE DUTY RATES ON CARS FROM ASEAN AND JAPAN SINCE JUNE 08, 2012

The Ministry of Finance issued the Circular No. 63/2012/TT-BTC of April 23, 2012, amending the specially preferential import duty rates applicable to a number of commodity groups in Specially Preferential Import Tariffs.

Of which, increasing the specially preferential import duty rates to a number of commodities in order to for implementation of the ASEAN-Japan Comprehensive Economic Partnership Agreement (AJCEPA) during 2012-2015; the Vietnam-Japan Economic Partnership Agreement (VJEPA) during 2012-2015; the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA) during 2012-2014. The highest increase of some commodities under heading 8703 such as ambulances, cars which are interior designed as apartments, four-wheel vehicles will be applied the new import tax rate of 78%.

Some commodities under heading 8702 such as motor vehicles (not including motor coaches, buses, minibuses or vans), buses, minibuses of a gross vehicle weight of at least 6 tons but not exceeding 18 tons will be applied the increase from 5% to 70%. Besides, the import duty rate of some parts and other components for door trim under heading from 8701 to 8705 (code 8708), others (code 8716) will be adjusted to increase from the current regulations.

This Circular takes effect on June 08, 2012.

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Effect status: Known

THE MINISTRY OF FINANCE

Circular No. 63/2012/TT-BTC of April 23, 2012, amending the specially preferential import duty rates applicable to a number of commodity groups in Specially Preferential Import Tariffs

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

Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

In furtherance of the ASEAN-Japan Comprehensive Economic Partnership Agreement (AJCEPA) which was signed on April 3, 2008, in Brunei Darussalam; on April 7, 2008, in Cambodia; on March 31, 2008, in Indonesia; on April 4, 2008, in Laos; on April 14, 2008, in Malaysia; on April 10, 2008, in Myanmar; on April 2, 2008, in the Philippines; on March 26, 2008, in Singapore; on April 11, 2008, in Thailand; on April 1, 2008, in Vietnam; and on March 28, 2008, in Japan, and was ratified by the Prime Minister of the Socialist Republic of Vietnam in Official Letter No. 1346/TTg-QHQT of August 15, 2008;

In furtherance of the Vietnam-Japan Economic Partnership Agreement (VJEPA) which was signed on December 25, 2008, in Japan and was ratified by the Prime Minister of the Socialist Republic of Vietnam in Decision No. 57/2009/QD-TTg of April 16, 2009;

In furtherance of the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA) which was signed on February 27, 2009, in Thailand and was ratified by the Prime Minister of the Socialist Republic of Vietnam in Official Letter No. 1042/TTg-QHQT of June 24, 2009;

At the proposal of the director of the Department of International Cooperation;

The Minister of Finance adjusts the specially preferential import duty rates applicable to a number of commodity groups in Specially Preferential Import Tariffs as follows:

Article 1. To amend the specially preferential import duty rates applicable to a number of commodities under Headings 8702, 8703, 8704, 8708 and 8716 in Vietnam’s Specially Preferential Import Tariff for implementation of the ASEAN-Japan Comprehensive Economic Partnership Agreement (AJCEPA) during 2012-2015 promulgated together with the Ministry of Finance’s Circular No. 20/2012/TT-BTC of February 15, 2012, into new specially preferential import duty rates provided in Appendix I to this Circular.

Article 2. To amend the specially preferential import duty rates applicable to a number of commodities under Headings 8702, 8703, 8704, 8708 and 8716 in Vietnam’s Specially Preferential Import Tariff for implementation of the Vietnam-Japan Economic Partnership Agreement (VJEPA) during 2012-2015 promulgated together with the Ministry of Finance’s Circular No. 21/2012/TT-BTC of February 15, 2012, into new specially preferential import duty rates provided in Appendix II to this Circular.

Article 3. To amend the specially preferential import duty rates applicable to a number of commodities under Headings 8702, 8703, 8704 and 8716 in Vietnam’s Specially Preferential Import Tariff for implementation of the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA) during 2012-2014 promulgated together with the Ministry of Finance’s Circular No. 44/2012/TT-BTC of March 16, 2012, into new specially preferential import duty rates provided in Appendix III to this Circular.

Article 4. This Circular takes effect 45 days from the date of its signing.-

For the Minister of Finance
Deputy Minister
TRUONG CHI TRUNG

Appendix I

LIST OF SPECIALLY PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF COMMODITIES IN VIETNAM’S SPECIALLY PREFERENTIAL IMPORT TARIFF FOR IMPLEMENTATION OF THE ASEAN-JAPAN COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT FOR THE 2012-2015 PERIOD

(To the Ministry of Finance’s Circular No. 63/2012/TT-BTC of April 23, 2012)

Code			Description	AJCEP duty rates (%)
Code			Description	2012- 31/3/2013	1/4/2013- 31/3/2014	1/4/2014- 31/3/2015
87.02			Motor vehicles for the transport of 10 or more persons, including the driver
8702	10		- With compression-ignition internal combustion piston engine (diesel or semi-diesel):
			- - Other:
8702	10	60	- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	70	70	70
			- - - For the transport of 30 persons or more and specially designed for use in airports:
8702	10	71	- - - - Of a gross vehicle weight (g.v.w) of at least 6 tons but not exceeding 18 tons	5	5	5
8702	10	79	- - - - Other	5	5	5
			- - - Other motor coaches, buses or minibuses:
8702	10	81	- - - - g.v.w of at least 6 tons but not exceeding 18 tons	70	70	70
8702	10	89	- - - - Other	70	70	70
8702	10	90	- - - Other	70	70	70
8702	90		- Other:
			- - Other:
			- - - For the transport of 30 persons or more:
8702	90	93	- - - - Specially designed for use in airports	5	5	5
87.03			Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars
			- Other vehicles, with spark-ignition internal combustion piston engine:
8703	21		- - Of a cylinder capacity not exceeding 1,000 cc:
			- - - Other:
8703	21	91	- - - - Ambulances	78	78	78
8703	21	92	- - - - Motor-homes	78	78	78
8703	21	99	- - - - Other:	5	5	4
8703	22		- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
			- - - Other:
8703	22	91	- - - - Ambulances	25	25	25
8703	22	92	- - - - Motor-homes	78	78	78
8703	22	99	- - - - Other	5	5	4
8703	23		- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
			- - - Hearses:
8703	23	21	- - - - Completely knocked down (CKD)	5	5	4
8703	23	29	- - - - Other	5	5	4
			- - - Prison vans:
8703	23	31	- - - - CKD	5	5	4
8703	23	39	- - - - Other	5	5	4
8703	24		- - Of a cylinder capacity exceeding 3,000 cc:
			- - - Hearses:
8703	24	21	- - - - CKD	5	5	4
8703	24	29	- - - - Other	5	5	4
			- - - Prison vans:
8703	24	31	- - - - CKD	5	5	4
8703	24	39	- - - - Other	5	5	4
			- Other motor cars, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
8703	31		- - Of a cylinder capacity not exceeding 1,500 cc:
8703	31	40	- - - Ambulances	20	20	20
8703	31	50	- - - Motor-homes	78	78	78
			- - - Other:
8703	31	91	- - - - Four-wheel drive	78	78	78
8703	31	99	- - - - Other	5	5	4
8703	32		- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
			- - - Hearses:
8703	32	21	- - - - CKD	5	5	4
8703	32	29	- - - - Other	5	5	4
			- - - Prison vans:
8703	32	31	- - - - CKD	5	5	4
8703	32	39	- - - - Other	5	5	4
8703	33		- - Of a cylinder capacity exceeding 2,500 cc:
			- - - Hearses:
8703	33	21	- - - - CKD	5	5	4
8703	33	29	- - - - Other	5	5	4
			- - - Prison vans:
8703	33	31	- - - - CKD	5	5	4
8703	33	39	- - - - Other	5	5	4
			- Other:
8703	90		- - Electrically-powered vehicles:
			- - - Other:
8703	90	19	- - - - Other	5	5	4
87.04			Motor vehicles for the transport of goods
8704	10		- Dumpers designed for off-highway use:
			- - Other:
8704	10	23	- - - g.v.w not exceeding 5 tons	65	65	65
8704	10	24	- - - g.v.w exceeding 5 tons but not exceeding 10 tons	60	60	60
8704	10	25	- - - g.v.w exceeding 10 tons but not exceeding 20 tons	30	30	30
8704	10	26	- - - g.v.w exceeding 20 tons but not exceeding 24 tons	20	20	20
8704	10	27	- - - g.v.w exceeding 24 tons but not exceeding 45 tons	10	10	10
8704	10	28	- - - g.v.w exceeding 45 tons	0	0	0
			- Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
8704	23		- - g.v.w exceeding 20 tons:
			- - - g.v.w exceeding 24 tons but not exceeding 45 tons:
			- - - - Other:
8704	23	61	- - - - - Refrigerated trucks	25	25	25
8704	23	62	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	25	25	25
8704	23	63	- - - - - Tanker vehicles; bulk-cement trucks	25	25	25
8704	23	64	- - - - - Armored cargo vehicles for transporting valuables	25	25	25
8704	23	65	- - - - - Hook-lift trucks	25	25	25
8704	23	66	- - - - - Dumpers	25	25	25
8704	23	69	- - - - - Other	25	25	25
			- - - g.v.w exceeding 45 tons:
			- - - - Other:
8704	23	81	- - - - - Refrigerated trucks	0	0	0
8704	23	82	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	0	0	0
8704	23	83	- - - - -Tanker vehicles, bulk-cement trucks	0	0	0
8704	23	84	- - - - - Armored cargo vehicles for transporting valuables	0	0	0
8704	23	85	- - - - - Hook-lift trucks	0	0	0
8704	23	86	- - - - - Dumpers	0	0	0
8704	23	89	- - - - - Other	0	0	0
			- Other, with spark-ignition internal combustion piston engine:
8704	32		- - g.v.w exceeding 5 tons:
			- - - g.v.w exceeding 24 tons but not exceeding 45 tons:
			- - - - Other:
8704	32	81	- - - - - Refrigerated trucks	25	25	25
8704	32	82	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	25	25	25
8704	32	83	- - - - - Tanker vehicles; bulk-cement trucks	25	25	25
8704	32	84	- - - - - Armored cargo vehicles for transporting valuables	25	25	25
8704	32	85	- - - - - Hook-lift trucks	25	25	25
8704	32	86	- - - - - Dumpers	25	25	25
8704	32	89	- - - - - Other	25	25	25
			- - - g.v.w exceeding 45 tons:
			- - - - Other:
8704	32	93	- - - - - Refrigerated trucks	0	0	0
8704	32	94	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	0	0	0
8704	32	95	- - - - - Tanker vehicles, bulk-cement trucks	0	0	0
8704	32	96	- - - - - Armored cargo vehicles for transporting valuables	0	0	0
8704	32	97	- - - - - Hook-lift trucks	0	0	0
8704	32	98	- - - - - Dumpers	0	0	0
8704	32	99	- - - - - Other	0	0	0
8704	90		- Other:
			- - Other:
8704	90	91	- - - g.v.w not exceeding 5 tons	78	78	78
8704	90	92	- - - g.v.w exceeding 5 tons but not exceeding 10 tons	78	78	78
8704	90	93	- - - g.v.w exceeding 10 tons but not exceeding 20 tons	78	78	78
8704	90	94	- - - g.v.w exceeding 20 tons but not exceeding 45 tons	78	78	78
8704	90	99	- - - Other	0	0	0
87.08			Parts and accessories of motor vehicles of headings 87.01 to 87.05
8708	10		- Bumpers and parts thereof:
8708	10	10	- - For vehicles of heading 87.01	21	19	17
8708	10	90	- - Other	3	3	3
			- Other parts and accessories of bodies (including cabs):
8708	21	00	- - Safety seat belts	5	5	5
8708	29		- - Other:
			- - - Components of door trim assemblies:
8708	29	11	- - - - For vehicles of heading 87.01	21	19	17
8708	29	20	- - - Parts of safety seat belts	0	0	0
			- - - Other:
8708	29	92	- - - - For vehicles of heading 87.01	21	19	17
			- - - - For vehicles of heading 87.02 or 87.04:
8708	29	96	- - - - - Interior trim fittings; mudguards	3	3	3
8708	29	97	- - - - - Hood rods	3	3	3
8708	29	98	- - - - - Other	3	3	3
8708	29	99	- - - - Other	3	3	3
8708	30		- Brakes and servo-brakes; parts thereof:
8708	30	10	- - For vehicles of heading 87.01	21	19	17
8708	30	30	- - Drum brakes, disk brakes and pipe brakes for vehicles of heading 87.02 or 87.04	3	3	3
8708	30	90	- - Other	3	3	3
8708	40		- Gear boxes and parts thereof:
			- - Gear boxes, unassembled:
8708	40	13	- - - For vehicles of heading 87.04 or 87.05	3	3	3
8708	40	14	- - - For vehicles of heading 87.01	21	19	17
8708	40	19	- - - Other	3	3	3
			- - Gear boxes, assembled:
8708	40	25	- - - For vehicles of heading 87.01	21	19	17
8708	40	27	- - - For vehicles of heading 87.04 or 87.05	3	3	3
8708	40	29	- - - Other	3	3	3
			- - Parts:
8708	40	91	- - - For vehicles of heading 87.01	30	30	30
8708	40	92	- - - For vehicles of heading 87.03	5	0	0
8708	40	99	- - - Other	5	0	0
8708	50		- Drive axles with differential, whether or not provided with other transmission components and non-driving axles; parts thereof:
			- - Unassembled:
8708	50	13	- - - For vehicles of heading 87.04 or 87.05	3	3	3
8708	50	15	- - - For vehicles of heading 87.01	21	19	17
8708	50	19	- - - Other	3	3	3
			- - Assembled:
8708	50	25	- - - For vehicles of heading 87.01	21	19	17
8708	50	27	- - - For vehicles of heading 87.04 or 87.05	3	3	3
8708	50	29	- - - Other	3	3	3
			- - Parts:
			- - - For vehicles of heading 87.01:
8708	50	91	- - - - Crown wheels and pinions	5	0	0
8708	50	92	- - - - Other	5	0	0
8708	50	93	- - - For vehicles of heading 87.03	5	0	0
8708	50	99	- - - Other	5	0	0
8708	70		- Road wheels and parts and accessories thereof:
			- - Hub-caps:
8708	70	15	- - - For vehicles of heading 87.01	21	19	17
8708	70	16	- - - For vehicles of heading 87.03	17	16	14
8708	70	17	- - - For vehicles of heading 87.02 or 87.04	3	3	3
8708	70	19	- - - Other	3	3	3
			- - Wheels fitted with tires:
8708	70	21	- - - For vehicles of heading 87.01	17	16	14
8708	70	29	- - - Other	3	3	3
			- - Wheels not fitted with tires:
8708	70	31	- - - For vehicles of heading 87.01	17	16	14
8708	70	39	- - - Other	3	3	3
			- - Other:
8708	70	95	- - - For vehicles of heading 87.01	17	16	14
8708	70	96	- - - For vehicles of heading 87.02 or 87.04	3	3	3
8708	70	97	- - - For vehicles of heading 87.03	17	16	14
8708	70	99	- - - Other	3	3	3
8708	80		- Suspension systems and parts thereof (including shock-absorbers):
			- - Suspension systems:
8708	80	15	- - - For vehicles of heading 87.01	21	19	17
8708	80	17	- - - For vehicles of subheading 8704.10 or heading 87.05	3	3	3
8708	80	19	- - - Other	3	3	3
			- - Parts:
8708	80	91	- - - For vehicles of heading 87.01	5	5	5
8708	80	92	- - - For vehicles of heading 87.03	5	5	5
8708	80	99	- - - Other	3	3	3
			- Other parts and accessories:
8708	91		- - Radiators and parts thereof:
			- - - Radiators:
8708	91	15	- - - - For vehicles of heading 87.01	21	19	17
8708	91	17	- - - - For vehicles of heading 87.02 or 87.04	3	3	3
8708	91	19	- - - - Other	3	3	3
			- - - Parts:
8708	91	91	- - - - For vehicles of heading 87.01	21	19	17
8708	91	92	- - - - For vehicles of heading 87.03	3	3	3
8708	91	99	- - - - Other	3	3	3
8708	92		- - Silencers (mufflers) and exhaust pipes; and parts thereof:
8708	92	10	- - - For vehicles of heading 87.01	5	0	0
8708	92	20	- - - For vehicles of heading 87.03	5	0	0
8708	92	40	- - - For vehicles of heading 87.02 or 87.04	3	0	0
8708	92	90	- - - Other	3	0	0
8708	93		- - Clutches and parts thereof:
8708	93	50	- - - For vehicles of heading 87.01	21	19	17
8708	93	70	- - - For vehicles of heading 87.04 or 87.05	3	3	3
8708	93	90	- - - Other	3	3	3
8708	94		- - Steering wheels, steering columns and steering boxes; and parts thereof:
8708	94	10	- - - Steering wheels with airbag assemblies	3	3	3
			- - - Other:
8708	94	94	- - - - For vehicles of heading 87.01	5	0	0
8708	94	95	- - - - For vehicles of heading 87.03	5	0	0
8708	94	99	- - - - Other	3	0	0
8708	95		- - Safety airbags with inflater system; parts thereof:
8708	95	10	- - - Safety airbags with inflater system	5	0	0
8708	95	90	- - - Parts	5	0	0
8708	99		- - Other:
8708	99	10	- - - For vehicles of heading 87.01	3	3	3
			- - - For vehicles of heading 87.02, 87.03 or 87.04:
			- - - - Fuel tanks and parts thereof:
8708	99	21	- - - - - Fuel tanks	3	0	0
8708	99	23	- - - - - Parts	3	3	3
8708	99	30	- - - - Accelerator, brake or clutch pedals	3	0	0
8708	99	40	- - - - Battery carriers or trays and brackets thereof	3	0	0
8708	99	50	- - - - Radiator shrouds	3	0	0
			- - - - Chassis frames or parts thereof:
8708	99	61	- - - - - For vehicles of heading 87.02	3	0	0
8708	99	62	- - - - - For vehicles of heading 87.03	5	0	0
8708	99	63	- - - - - For vehicles of heading 87.04	3	0	0
8708	99	70	- - - - Other	3	0	0
8708	99	90	- - - Other	3	0	0
87.16			Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
8716	10	00	- Trailers and semi-trailers of the caravan type, for housing or camping	14	13	11
8716	20	00	- Self-loading or self-unloading trailers and semi-trailers for agricultural use	5	5	5
			- Other trailers and semi-trailers for the transport of goods:
8716	31	00	- - Tanker trailers and tanker semi-trailers	5	5	5
8716	39		- - Other:
8716	39	40	- - - Trailers and semi-trailers for agricultural use	5	5	5
			- - - Other:
8716	39	91	- - - - Having a carrying capacity (payload) exceeding 200 tons	5	5	5
8716	39	99	- - - - Other	14	13	11
8716	40	00	- Other trailers and semi-trailers	5	5	5
8716	80		- Other vehicles:
8716	80	10	- - Carts and wagons, sack trucks, hand trolleys and similar hand-propelled vehicles of a kind used in factories or workshops, except wheelbarrows	17	16	14
8716	80	20	- - Wheelbarrows	17	16	14
8716	80	90	- - Other	17	16	14
8716	90		- Parts:
			- - For trailers and semi-trailers:
8716	90	13	- - - For goods of subheading 8716.20	8	7	5
8716	90	19	- - - Other	8	7	5
			- - For other vehicles:
			- - - For goods of subheading 8716.80.10 or 8716.80.20:
8716	90	92	- - - - Castors, of a diameter (including tires) exceeding 100 mm but not exceeding 250 mm provided the width of the wheel or tire fitted thereto is more than 30 mm	8	7	5
8716	90	93	- - - - Other	8	7	5
			- - - Other:
8716	90	94	- - - - Spokes and nipples	8	7	5
8716	90	95	- - - - Castors, for goods of subheading 8716.80.90, of a diameter (including tires) exceeding 100 mm but not exceeding 250 mm provided the width of the wheel or tire fitted thereto is more than 30 mm	8	7	5
8716	90	96	- - - - Other castors	8	7	5
8716	90	99	- - - - Other	8	7	5

Appendix II

LIST OF SPECIALLY PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF COMMODITIES IN VIETNAM’S SPECIALLY PREFERENTIAL IMPORT TARIFF FOR IMPLEMENTATION OF THE VIETNAM-JAPAN ECONOMIC PARTNERSHIP AGREEMENT FOR THE 2012-2015 PERIOD

(To the Ministry of Finance’s Circular No. 63/2012/TT-BTC of April 23, 2012)

Code			Description	VJEPA duty rates (%)
Code			Description	2012- 31/3/2013	1/4/2013- 31/3/2014	1/4/2014- 31/3/2015
87.02			Motor vehicles for the transport of 10 or more persons, including the driver
8702	10		- With compression-ignition internal combustion piston engine (diesel or semi-diesel):
			- - Other:
8702	10	60	- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	70	70	70
			- - - For the transport of 30 persons or more and designed specially for use in airports:
8702	10	71	- - - - g.v.w of at least 6 tons but not exceeding 18 tons	5	5	5
8702	10	79	- - - - Other	5	5	5
			- - - Coaches, buses or other minibuses:
8702	10	81	- - - - g.v.w. of at least 6 tons but not exceeding 18 tons	70	70	70
8702	10	89	- - - - Other	70	70	70
8702	10	90	- - - Other	70	70	70
8702	90		- Other:
			- - Other:
			- - - For the transport of 30 persons or more:
8702	90	93	- - - - Specially designed for use in airports	5	5	5
87.03			Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars
			- Other vehicles, with spark-ignition internal combustion piston engine:
8703	21		- - Of a cylinder capacity not exceeding 1,000 cc:
			- - - Other:
8703	21	91	- - - - Ambulances	78	78	78
8703	21	92	- - - - Motor-homes	78	78	78
8703	21	99	- - - - Other	6	5.5	4.5
8703	22		- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
			- - - Other:
8703	22	91	- - - - Ambulances	25	25	25
8703	22	92	- - - - Motor-homes	78	78	78
8703	22	99	- - - - Other	6	5.5	4.5
8703	23		- - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
			- - - Hearses:
8703	23	21	- - - - CKD	6	5.5	4.5
8703	23	29	- - - - Other	6	5.5	4.5
			- - - Prison vans:
8703	23	31	- - - - CKD	6	5.5	4.5
8703	23	39	- - - - Other	6	5.5	4.5
8703	24		- - Of a cylinder capacity exceeding 3,000 cc
			- - - Hearses:
8703	24	21	- - - - CKD	6	5.5	4.5
8703	24	29	- - - - Other	6	5.5	4.5
			- - - Prison vans:
8703	24	31	- - - - CKD	6	5.5	4.5
8703	24	39	- - - - Other	6	5.5	4.5
			- - Other motor cars, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
8703	31		- - Of a cylinder capacity not exceeding 1,500 cc:
8703	31	40	- - - Ambulances	20	20	20
8703	31	50	- - - Motor-homes	78	78	78
			- - - Other:
8703	31	91	- - - - Four-wheel drive	78	78	78
8703	31	99	- - - - Other	6	5.5	4.5
8703	32		- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
			- - - Hearses:
8703	32	21	- - - - CKD	6	5.5	4.5
8703	32	29	- - - - Other	6	5.5	4.5
			- - - Prison vans:
8703	32	31	- - - - CKD	6	5.5	4.5
8703	32	39	- - - - Other	6	5.5	4.5
8703	33		- - Of a cylinder capacity exceeding 2,500 cc:
			- - - Hearses:
8703	33	21	- - - - CKD	6	5.5	4.5
8703	33	29	- - - - Other	6	5.5	4.5
			- - - Prison vans:
8703	33	31	- - - - CKD	6	5.5	4.5
8703	33	39	- - - - Other	6	5.5	4.5
			- Other:
8703	90		- - Electrically-powered vehicles:
			- - - Other:
8703	90	19	- - - - Other	6	5.5	4.5
87.04			Motor vehicles for the transport of goods
8704	10		- Dumpers designed for off-highway use:
			- - Other:
8704	10	23	- - - g.v.w. not exceeding 5 tons	65	65	65
8704	10	24	- - - g.v.w. exceeding 5 tons but not exceeding 10 tons	60	60	60
8704	10	25	- - - g.v.w. exceeding 10 tons but not exceeding 20 tons	30	30	30
8704	10	26	- - - g.v.w. exceeding 20 tons but not exceeding 24 tons	20	20	20
8704	10	27	- - - g.v.w. exceeding 24 tons but not exceeding 45 tons	10	10	10
8704	10	28	- - - g.v.w. exceeding 45 tons	0	0	0
			- Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
8704	23		- - - - - g.v.w. exceeding 20 tons:
			- - - g.v.w. exceeding 24 tons but not exceeding 45 tons:
			- - - - Other:
8704	23	61	- - - - - Refrigerated trucks	25	25	25
8704	23	62	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	25	25	25
8704	23	63	- - - - - Tanker vehicles; bulk-cement trucks	25	25	25
8704	23	64	- - - - - Armored cargo vehicles for transporting valuables	25	25	25
8704	23	65	- - - - - Hook-lift trucks	25	25	25
8704	23	66	- - - - - Dumpers	25	25	25
8704	23	69	- - - - - Other	25	25	25
			- - - g.v.w exceeding 45 tons:
			- - - - Other:
8704	23	81	- - - - - Refrigerated trucks	0	0	0
8704	23	82	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	0	0	0
8704	23	83	- - - - -Tanker vehicles; bulk-cement trucks	0	0	0
8704	23	84	- - - - - Armored cargo vehicles for transporting valuables	0	0	0
8704	23	85	- - - - - Hook-lift trucks	0	0	0
8704	23	86	- - - - - Dumpers	0	0	0
8704	23	89	- - - - - Other	0	0	0
			- Other, with spark-ignition internal combustion piston engine:
8704	32		- - g.v.w exceeding 5 tons:
			- - - g.v.w. exceeding 24 tons but not exceeding 45 tons:
			- - - - Other:
8704	32	81	- - - - - Refrigerated trucks	25	25	25
8704	32	82	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	25	25	25
8704	32	83	- - - - - Tanker vehicles; bulk-cement trucks	25	25	25
8704	32	84	- - - - - Armored cargo vehicles for transporting valuables	25	25	25
8704	32	85	- - - - - Hook-lift trucks	25	25	25
8704	32	86	- - - - - Dumpers	25	25	25
8704	32	89	- - - - - Other	25	25	25
			- - - g.v.w exceeding 45 tons:
			- - - - Other:
8704	32	93	- - - - - Refrigerated trucks	0	0	0
8704	32	94	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	0	0	0
8704	32	95	- - - - - Tanker vehicles; bulk-cement trucks	0	0	0
8704	32	96	- - - - - Armored cargo vehicles for transporting valuables	0	0	0
8704	32	97	- - - - - Hook-lift trucks	0	0	0
8704	32	98	- - - - - Dumpers	0	0	0
8704	32	99	- - - - - Other	0	0	0
8704	90		- Other:
			- - Other:
8704	90	91	- - - g.v.w. not exceeding 5 tons	78	78	78
8704	90	92	- - - g.v.w. exceeding 5 tons but not exceeding 10 tons	78	78	78
8704	90	93	- - - g.v.w. exceeding 10 tons but not exceeding 20 tons	78	78	78
8704	90	94	- - - g.v.w. exceeding 20 tons but not exceeding 45 tons	78	78	78
8704	90	99	- - - Other	0	0	0
87.08			Parts and accessories of motor vehicles of headings 87.01 to 87.05
8708	10		- Bumpers and parts thereof:
8708	10	10	- - For vehicles of heading 87.01	22.5	21	19
8708	10	90	- - Other	3	3	3
			- Other parts and accessories of bodies (including cabs):
8708	21	00	- - Safety seat belts:	2	1	0
8708	29		- - Other:
			- - - Components of door trim assemblies:
8708	29	11	- - - - For vehicles of heading 87.01	19	16	14
8708	29	20	- - - Parts of safety seat belts	0	0	0
			- - - Other:
8708	29	92	- - - - For vehicles of heading 87.01	19	16	14
			- - - - For vehicles of heading 87.02 or 87.04:
8708	29	96	- - - - - Interior trim fittings; mudguards	3	3	3
8708	29	97	- - - - - Hood rods	3	3	3
8708	29	98	- - - - - Other	3	3	3
8708	29	99	- - - - Other	3	3	3
8708	30		- Brakes and servo-brakes; parts thereof:
8708	30	10	- - For vehicles of heading 87.01	19	16	14
8708	30	30	- - Drum brakes, disk brakes or pipe brakes for vehicles of heading 87.02 or 87.04	3	3	3
8708	30	90	- - Other	3	3	3
8708	40		- Gear boxes and parts thereof:
			- - Gear boxes, unassembled:
8708	40	13	- - - For vehicles of heading 87.04 or 87.05	3	3	3
8708	40	14	- - - For vehicles of heading 87.01	19	16	14
8708	40	19	- - - Other	3	3	3
			- - Gear boxes, assembled:
8708	40	25	- - - For vehicles of heading 87.01	19	16	14
8708	40	27	- - - For vehicles of heading 87.04 or 87.05	3	3	3
8708	40	29	- - - Other	3	3	3
			- - Parts:
8708	40	91	- - - For vehicles of heading 87.01	30	30	30
8708	40	92	- - - For vehicles of heading 87.03	2	1	0
8708	40	99	- - - Other	2	1	0
8708	50		- Drive axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof:
			- - Unassembled:
8708	50	13	- - - For vehicles of heading 87.04 or 87.05	3	3	3
8708	50	15	- - - For vehicles of heading 87.01	22.5	21	19
8708	50	19	- - - Other	3	3	3
			- - Assembled:
8708	50	25	- - - For vehicles of heading 87.01	22.5	21	19
8708	50	27	- - - For vehicles of heading 87.04 or 87.05	3	3	3
8708	50	29	- - - Other	3	3	3
			- - Parts:
			- - - For vehicles of heading 87.01:
8708	50	91	- - - - Crown wheels and pinions	2	1	0
8708	50	92	- - - - Other	2	1	0
8708	50	93	- - - For vehicles of heading 87.03	2	1	0
8708	50	99	- - - Other	2	1	0
8708	70		- Road wheels and parts and accessories thereof:
			- - Hub caps:
8708	70	15	- - - For vehicles of heading 87.01	19	16	14
8708	70	16	- - - For vehicles of heading 87.03	16	14	11
8708	70	17	- - - For vehicles of heading 87.02 or 87.04	3	3	3
8708	70	19	- - - Other	3	3	3
			- - Wheels fitted with tires:
8708	70	21	- - - For vehicles of heading 87.01	16	14	11
8708	70	29	- - - Other	3	3	3
			- - Wheels not fitted with tires:
8708	70	31	- - - For vehicles of heading 87.01	16	14	11
8708	70	39	- - - Other	3	3	3
			- - Other:
8708	70	95	- - - For vehicles of heading 87.01	16	14	11
8708	70	96	- - - For vehicles of heading 87.02 or 87.04	3	3	3
8708	70	97	- - - For vehicles of heading 87.03	16	14	11
8708	70	99	- - - Other	3	3	3
8708	80		- Suspension systems and parts thereof (including shock-absorbers):
			- - Suspension systems:
8708	80	15	- - - For vehicles of heading 87.01	19	16	14
8708	80	17	- - - For vehicles of subheading 8704.10 or heading 87.05	3	3	3
8708	80	19	- - - Other	3	3	3
			- - Parts:
8708	80	91	- - - For vehicles of heading 87.01	5	5	5
8708	80	92	- - - For vehicles of heading 87.03	5	5	5
8708	80	99	- - - Other	2	2	1
			- Other parts and accessories:
8708	91		- - Radiators and parts thereof:
			- - - Radiators:
8708	91	15	- - - - For vehicles of heading 87.01	19	16	14
8708	91	17	- - - - For vehicles of heading 87.02 or 87.04	3	3	3
8708	91	19	- - - - Other	3	3	3
			- - - Parts:
8708	91	91	- - - - For vehicles of heading 87.01	22.5	21	19
8708	91	92	- - - - For vehicles of heading 87.03	2	2	1
8708	91	99	- - - - Other	2	2	1
8708	92		- - Silencers (mufflers) and exhaust pipes; and parts thereof:
8708	92	10	- - - For vehicles of heading 87.01	2	1	0
8708	92	20	- - - For vehicles of heading 87.03	2	1	0
8708	92	40	- - - For vehicles of heading 87.02 or 87.04	2	1	0
8708	92	90	- - - Other	2	1	0
8708	93		- - Clutches and parts thereof:
8708	93	50	- - - For vehicles of heading 87.01	19	16	14
8708	93	70	- - - For vehicles of heading 87.04 or 87.05	3	3	3
8708	93	90	- - - Other	3	3	3
8708	94		- - Steering wheels, steering columns and steering boxes; and parts thereof:
8708	94	10	- - - Steering wheels with airbag assemblies	2	1	1
			- - - Other:
8708	94	94	- - - - For vehicles of heading 87.01	2	1	0
8708	94	95	- - - - For vehicles of heading 87.03	2	1	0
8708	94	99	- - - - Other	2	1	0
8708	95		- - Safety airbags with inflater system; parts thereof:
8708	95	10	- - - Safety airbags with inflater system	2	1	0
8708	95	90	- - - Parts	2	1	0
8708	99		- - Other:
8708	99	10	- - - For vehicles of heading 87.01	3	3	2
			- - - For vehicles of heading 87.02, 87.03 or 87.04:
			- - - - Fuel tanks and parts thereof:
8708	99	21	- - - - - Fuel tanks	2	1	0
8708	99	23	- - - - - Parts	2	2	1
8708	99	30	- - - - Accelerator, brake or clutch pedals	2	1	0
8708	99	40	- - - - Battery carries or trays and brackets thereof	2	1	0
8708	99	50	- - - - Radiator shrouds	2	1	0
			- - - - Chassis frames or parts thereof:
8708	99	61	- - - - - For vehicles of heading 87.02	2	1	0
8708	99	62	- - - - - For vehicles of heading 87.03	2	1	0
8708	99	63	- - - - - For vehicles of heading 87.04	2	1	0
8708	99	70	- - - - Other	2	1	0
8708	99	90	- - - Other	2	1	0
87.16			Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
8716	10	00	- Trailers and semi-trailers of the caravan type, for housing or camping	15	14	12,5
8716	20	00	- Self-loading or self-unloading trailers and semi-trailers for agricultural use	3	3	2
			- Other trailers and semi-trailers for the transport of goods:
8716	31	00	- - Tanker trailers and tanker semi-trailers	3	3	2
8716	39		- - Other:
8716	39	40	- - - Trailers and semi-trailers for agricultural use	3	3	2
			- - - Other:
8716	39	91	- - - - Having a carrying capacity (payload) exceeding 200 tons	3	3	2
8716	39	99	- - - - Other vehicles:	15	14	12.5
8716	40	00	- Other trailers and semi-trailers	3	3	2
8716	80		- Other vehicles:
8716	80	10	- - Carts and wagons, sack trucks, hand trolleys and similar hand-propelled vehicles of a kind used in factories or workshops, except wheelbarrows	16	14	11
8716	80	20	- - Wheelbarrows	19	17	16
8716	80	90	- - Other	16	14	11
8716	90		- Parts:
			- - For trailers and semi-trailers:
8716	90	13	- - - For goods of subheading 8716.20	9.5	8	7
8716	90	19	- - - Other	9.5	8	7
			- - For other vehicles:
			- - - For goods of subheading 8716.80.10 or 8716.80.20:
8716	90	92	- - - - Castors, of a diameter (including tires) exceeding 100 mm but not exceeding 250 mm provided the width of the wheel or tire fitted thereto is more than 30 mm	9.5	8	7
8716	90	93	- - - - Other	9.5	8	7
			- - - Other:
8716	90	94	- - - - Spokes and nipples	9.5	8	7
8716	90	95	- - - - Castors, for the goods of subheading 8716.80.90, of a diameter (including tires) exceeding 100 mm but not exceeding 250 mm provided that the width of the wheel or tire fitted thereto is more than 30 mm	9.5	8	7
8716	90	96	- - - - Other castors	9.5	8	7
8716	90	99	- - - - Other	9.5	8	7

Appendix III

LIST OF PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF COMMODITIES IN VIETNAM’S SPECIALLY PREFERENTIAL IMPORT TARIFF FOR IMPLEMENTATION OF THE ASEAN-AUSTRALIA-NEW ZEALAND FREE TRADE AGREEMENT IN THE 2012-2014 PERIOD

(To the Minister of Finance’s Circular No. 63/2012/TT-BTC of April 23, 2012)

Code			Description	AANZFTA duty rates (%)
Code			Description	2012	2013	2014
87.02			Motor vehicles for the transport of 10 or more persons, including the driver
8702	10		- With compression-ignition internal combustion piston engine (diesel or semi-diesel)
			- - Other:
*8702*	10	60	*- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)*	70	70	70
			- - - For the transport of 30 persons or more and specially designed for use in airports:
8702	10	71	- - - - g.v.w of at least 6 tons but not exceeding 18 tons	5	5	5
8702	10	79	- - - - Other	5	5	5
			- - - Other motor coaches, buses or mini buses:
*8702*	10	81	*- - - - g.v.w of at least 6 tons but not exceeding 18 tons*	70	70	70
*8702*	10	89	*- - - - Other*	70	70	70
*8702*	10	90	*- - - Other*	70	70	70
8702	90		- Other:
			- - Other:
8702	90	92	- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	100	100	100
			- - - For the transport of 30 persons or more:
8702	90	93	- - - - Specially designed for use in airports	5	5	5
8702	90	94	- - - - Other	100	100	100
8702	90	95	- - - Other coaches, buses or minibuses	100	100	100
8702	90	99	- - - Other	100	100	100
87.03			Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars
8703	10		- Vehicles specially designed for traveling on snow; golf cars and similar vehicles:
8703	10	10	- - Golf cars, including golf buggies	25	20	15
8703	10	90	- - Other	100	100	100
			- Other vehicles, with spark-ignition internal combustion piston engine:
8703	21		- - Of a cylinder capacity not exceeding 1,000 cc:
8703	21	10	- - - Go-karts	100	100	100
			- - - Motor cars (including station wagons, SUVs and sports cars but not including vans):
			- - - - Other:
8703	21	24	- - - - - Four-wheel drive	100	100	100
8703	21	29	- - - - - Other	100	100	100
			- - - Other:
*8703*	21	91	*- - - - Ambulances*	70	70	70
*8703*	21	92	*- - - - Motor-homes*	78	78	78
8703	21	99	- - - - Other	7	5	5
8703	22		- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
			- - - Motor cars (including station wagons, SUVs and sports cars but not including vans):
8703	22	19	- - - - Other	100	100	100
			- - - Other:
8703	22	91	- - - - Ambulances	10	10	10
*8703*	22	92	*- - - - Motor-homes*	78	78	78
8703	22	99	- - - - Other	10	10	10
8703	23		- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
8703	23	10	- - - Ambulances	10	10	10
			- - - Hearses:
8703	23	21	- - - - CKD	7	5	5
8703	23	29	- - - - Other	7	5	5
			- - - Prison vans:
8703	23	31	- - - - CKD	7	5	5
8703	23	39	- - - - Other	7	5	5
8703	23	40	- - - Motor-homes	74	74	74
			- - - Motor cars (including station wagons, SUVs and sports cars but not including vans), other:
8703	23	61	- - - - Of a cylinder capacity not exceeding 1,800 cc	100	100	100
8703	23	62	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	100	100	100
8703	23	63	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	100	100	100
8703	23	64	- - - - Of a cylinder capacity exceeding 2,500 cc	100	100	100
			- - - Other motor cars, CKD:
			- - - Other:
8703	23	91	- - - - Of a cylinder capacity not exceeding 1,800 cc	100	100	100
8703	23	92	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	100	100	100
8703	23	93	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	100	100	100
8703	23	94	- - - - Of a cylinder capacity exceeding 2,500 cc	100	100	100
8703	24		- - Of a cylinder capacity exceeding 3,000 cc:
8703	24	10	- - - Ambulances	10	10	10
			- - - Hearses:
8703	24	21	- - - - CKD	7	5	5
8703	24	29	- - - - Other	7	5	5
			- - - Prison vans:
8703	24	31	- - - - CKD	7	5	5
8703	24	39	- - - - Other	7	5	5
			- - - Motor cars (including station wagons, SUVs and sports cars but not including vans), other:
8703	24	51	- - - - Four-wheel drive	100	100	100
8703	24	59	- - - - Other	100	100	100
8703	24	70	- - - Motor-homes	74	74	74
			- - - Other:
8703	24	91	- - - - Four-wheel drive	100	100	100
8703	24	99	- - - - Other	100	100	100
			- Other motor cars, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
8703	31		- - Of a cylinder capacity not exceeding 1,500 cc:
8703	31	20	- - - Motor cars (including station wagons, SUVs and sports cars but not including vans), other	100	100	100
8703	31	40	- - - Ambulances	15	15	15
8703	31	50	- - - Motor-homes	78	78	78
			- - - Other:
*8703*	31	91	*- - - - Four-wheel drive*	78	78	78
*8703*	31	99	*- - - - Other*	78	78	78
8703	32		- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
8703	32	10	- - - Ambulances	10	10	10
			- - - Hearses:
8703	32	21	- - - - CKD	7	5	5
8703	32	29	- - - - Other	7	5	5
			- - - Prison vans:
8703	32	31	- - - - CKD	7	5	5
8703	32	39	- - - - Other	7	5	5
			- - - Motor cars (including station wagons, SUVs and sports cars but not including vans), other:
			- - - - Of a cylinder capacity not exceeding 2,000 cc:
8703	32	52	- - - - - Four-wheel drive	100	100	100
8703	32	53	- - - - - Other	100	100	100
			- - - - Other:
8703	32	54	- - - - - Four-wheel drive	100	100	100
8703	32	59	- - - - - Other	100	100	100
8703	32	60	- - - Motor-homes	78	78	78
			- - - Other:
			- - - - Of a cylinder capacity not exceeding 2,000 cc:
8703	32	92	- - - - - Four-wheel drive	100	100	100
8703	32	93	- - - - - Other	100	100	100
			- - - - Other:
8703	32	94	- - - - - Four-wheel drive	100	100	100
8703	32	99	- - - - - Other	100	100	100
8703	33		- - Of a cylinder capacity exceeding 2,500 cc:
8703	33	10	- - - Ambulances	10	10	10
			- - - Hearses:
8703	33	21	- - - - CKD	7	5	5
8703	33	29	- - - - Other	7	5	5
			- - - Prison vans:
8703	33	31	- - - - CKD	7	5	5
8703	33	39	- - - - Other	7	5	5
			- - - Motor cars (including station wagons, SUVs and sports cars but not including vans), other:
			- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc:
8703	33	53	- - - - - Four-wheel drive	100	100	100
8703	33	54	- - - - - Other	100	100	100
			- - - - Of a cylinder capacity exceeding 3,000 cc:
8703	33	55	- - - - - Four-wheel drive	100	100	100
8703	33	59	- - - - - Other	100	100	100
8703	33	70	- - - Motor-homes	78	78	78
			- - - Other:
8703	33	91	- - - - Four-wheel drive	100	100	100
8703	33	99	- - - - Other	100	100	100
			- Other:
8703	90		- - Electrically-powered vehicles:
8703	90	11	- - - Ambulances	10	10	10
8703	90	12	- - - Go-karts	78	78	78
			- - - Other:
8703	90	19	- - - - Other	25	20	15
			- - Other:
8703	90	70	- - - Motor cars (including station wagons, SUVs and sports cars but not including vans), other:	100	100	100
8703	90	90	- - - Other	25	20	15
8704			Motor vehicles for the transport of goods
8704	10		- Dumpers designed for off-highway use:
			- - Other:
8704	10	23	- - - g.v.w. not exceeding 5 tons	100	100	100
8704	10	24	- - - g.v.w. exceeding 5 tons but not exceeding 10 tons	100	100	100
8704	10	25	- - - g.v.w. exceeding 10 tons but not exceeding 20 tons	100	100	100
8704	10	26	- - - g.v.w. exceeding 20 tons but not exceeding 24 tons	100	100	100
8704	10	27	- - - g.v.w exceeding 24 tons but not exceeding 45 tons	10	10	10
8704	10	28	- - - g.v.w exceeding 45 tons	10	10	10
			- Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
8704	21		- - g.v.w. not exceeding 5 tons:
			- - - Other:
8704	21	21	- - - - Refrigerated trucks	20	20	20
8704	21	22	- - - - Refuse/garbage collection vehicles with a refuse compressing device	15	15	15
8704	21	23	- - - - Tanker vehicles; bulk-cement trucks	15	15	15
8704	21	24	- - - - Armored cargo vehicles for transporting valuables	20	20	20
8704	21	25	- - - - Hook-lift trucks	20	20	20
*8704*	21	29	*- - - - Other*	70	70	70
8704	22		- - g.v.w exceeding 5 tons but not exceeding 20 tons:
			- - - g.v.w not exceeding 6 tons:
			- - - - Other:
8704	22	21	- - - - - Refrigerated trucks	20	20	20
8704	22	22	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	10	10	10
8704	22	23	- - - - - Tanker vehicles; bulk-cement trucks	10	10	10
8704	22	24	- - - - - Armored cargo vehicles for transporting valuables	20	20	20
8704	22	25	- - - - - Hook-lift trucks	20	20	20
*8704*	22	29	*- - - - - Other*	50	50	50
			- - - g.v.w exceeding 6 tons but not exceeding 20 tons:
			- - - - Other:
8704	22	41	- - - - - Refrigerated trucks	20	20	20
8704	22	42	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	15	15	15
8704	22	43	- - - - - Tanker vehicles; bulk-cement trucks	15	15	15
8704	22	44	- - - - - Armored cargo vehicles for transporting valuables	20	20	20
8704	22	45	- - - - - Hook-lift trucks	20	20	20
			- - - - - Other:
8704	22	51	- - - - - - g.v.w exceeding 6 tons but not exceeding 10 tons:	20	20	20
*8704*	22	59	*- - - - - - Other*	50	50	50
8704	23		- - g.v.w exceeding 20 tons:
			- - - g.v.w not exceeding 24 tons:
			- - - - Other:
8704	23	21	- - - - - Refrigerated trucks	15	15	15
8704	23	22	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	10	10	10
8704	23	23	- - - - - Tanker vehicles; bulk-cement trucks	15	15	15
8704	23	24	- - - - - Armored cargo vehicles for transporting valuables	15	15	15
8704	23	25	- - - - - Hook-lift trucks	15	15	15
8704	23	29	- - - - - Other	15	15	15
			- - - g.v.w exceeding 24 tons but not exceeding 45 tons:
			- - - - Other:
8704	23	61	- - - - - Refrigerated trucks	15	15	15
8704	23	62	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	10	10	10
8704	23	63	- - - - - Tanker vehicles; bulk-cement trucks	10	10	10
8704	23	64	- - - - - Armored cargo vehicles for transporting valuables	10	10	10
*8704*	23	65	*- - - - - Hook-lift trucks*	15	15	15
8704	23	66	- - - - - Dumpers	10	10	10
8704	23	69	- - - - - Other	10	10	10
			- - - g.v.w exceeding 45 tons:
			- - - - Other:
8704	23	81	- - - - - Refrigerated trucks	15	15	15
8704	23	82	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	10	10	10
8704	23	83	- - - - - Tanker vehicles; bulk-cement trucks	10	10	10
8704	23	84	- - - - - Armored cargo vehicles for transporting valuables	10	10	10
8704	23	85	- - - - - Hook-lift trucks	10	10	10
8704	23	86	- - - - - Dumpers	10	10	10
8704	23	89	- - - - - Other	10	10	10
			- Other, with spark-ignition internal combustion piston engine:
8704	31		- - g.v.w not exceeding 5 tons:
			- - - Other:
8704	31	21	- - - - Refrigerated trucks	20	20	20
8704	31	22	- - - - Refuse/garbage collection vehicles with a refuse compressing device	15	15	15
8704	31	23	- - - - Tanker vans; bulk-cement trucks	15	15	15
8704	31	24	- - - - Armored cargo vehicles for transporting valuables	20	20	20
8704	31	25	- - - - Hook-lift trucks	20	20	20
8704	31	29	- - - - Other	20	20	20
8704	32		- - g.v.w exceeding 5 tons:
			- - - g.v.w not exceeding 6 tons:
			- - - - Other:
8704	32	21	- - - - - Refrigerated trucks	20	20	20
8704	32	22	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	15	15	15
8704	32	23	- - - - - Tanker vehicles; bulk-cement trucks	15	15	15
8703	32	24	- - - - - Armored cargo vehicles for transporting valuables	20	20	20
8704	32	25	- - - - - Hook-lift trucks	20	20	20
8704	32	29	- - - - - Other	20	20	20
			- - - g.v.w exceeding 6 tons but not exceeding 20 tons:
			- - - - Other:
8704	32	41	- - - - - Refrigerated trucks	15	15	15
8704	32	42	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	15	15	15
8704	32	43	- - - - - Tanker vehicles; bulk-cement trucks	10	10	10
8704	32	44	- - - - - Armored cargo vehicles for transporting valuables	10	10	10
*8704*	32	45	*- - - - - Hook-lift trucks*	60	60	60
			- - - - - Other:
8704	32	46	- - - - - - g.v.w exceeding 6 tons but not exceeding 10 tons	10	10	10
*8704*	32	49	*- - - - - - Other*	30	30	30
			- - - g.v.w exceeding 20 tons but not exceeding 24 tons:
			- - - - Other:
8704	32	61	- - - - - Refrigerated trucks	15	15	15
8704	32	62	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	10	10	10
8704	32	63	- - - - - Tanker vehicles; bulk-cement trucks	15	15	15
*8704*	32	64	*- - - - - Armored cargo vehicles for transporting valuables*	20	20	20
8704	32	65	- - - - - Hook-lift trucks	15	15	15
*8704*	32	69	*- - - - - Other*	20	20	20
			- - - g.v.w exceeding 24 tons but not exceeding 45 tons:
			- - - - Other:
8704	32	81	- - - - - Refrigerated trucks	15	15	15
8704	32	82	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	15	15	15
8704	32	83	- - - - - Tanker vehicles; bulk-cement trucks	15	15	15
8704	32	84	- - - - - Armored cargo vehicles for transporting valuables	20	20	20
8704	32	85	- - - - - Hook-lift trucks	20	20	20
8704	32	86	- - - - - Dumpers	20	20	20
8704	32	89	- - - - - Other	20	20	20
			- - - g.v.w exceeding 45 tons:
			- - - - Other:
8704	32	93	- - - - - Refrigerated trucks	15	15	15
8704	32	94	- - - - - Refuse/garbage collection vehicles with a refuse compressing device	15	15	15
8704	32	95	- - - - - Tanker vehicles; bulk-cement trucks	15	15	15
8704	32	96	- - - - - Armored cargo vehicles for transporting valuables	20	20	20
8704	32	97	- - - - - Hook-lift trucks	20	20	20
8704	32	98	- - - - - Dumpers	20	20	20
8704	32	99	- - - - - Other	20	20	20
8704	90		- Other:
			- - Other:
8704	90	91	- - - g.v.w not exceeding 5 tons	100	100	100
8704	90	92	- - - g.v.w exceeding 5 tons but not exceeding 10 tons	100	100	100
8704	90	93	- - - g.v.w exceeding 10 tons but not exceeding 20 tons	100	100	100
8704	90	94	- - - g.v.w exceeding 20 tons but not exceeding 45 tons	100	100	100
8704	90	99	- - - Other	100	100	100
87.16			Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
8716	10	00	- Trailers and semi-trailers of the caravan type, for housing or camping	10	10	7
8716	20	00	- Self-loading or self-unloading trailers and semi-trailers for agricultural use	5	5	5
			- Other trailers and semi-trailers for the transport of goods:
8716	31	00	- - Tanker trailers and tanker semi-trailers	5	5	5
8716	39		- - Other:
8716	39	40	- - - Trailers and semi-trailers for agricultural use	5	5	5
			- - - Other:
8716	39	91	- - - - Having a carrying capacity (payload) exceeding 200 tons	5	5	5
*8716*	39	99	*- - - - Other*	10	10	10
8716	40	00	- Other trailers and semi-trailers	5	5	5
87160	80		- Other vehicles:
8716	80	10	- - Carts and wagons, sack trucks, hand trolleys and similar hand-propelled vehicles of a kind used in factories or workshops, except wheelbarrows	20	10	15
8716	80	20	- - Wheelbarrows	20	20	15
8716	80	90	- - Other	20	20	15
8716	90		- Parts:
			- - For trailers and semi-trailers:
8716	90	13	- - - For goods of subheading 8716.20	10	7	7
8716	90	19	- - - Other	10	7	7
			- - For other vehicles:
			- - - For goods of subheadings 8716.80.10 or 8716.80.20:
8716	90	92	- - - - Castors of a diameter (including tires) exceeding 100 mm but not exceeding 250 mm provided the width of the wheel or tire fitted thereto is not less than 30 mm	10	7	7
8716	90	93	- - - - Other	10	7	7
			- - - Other:
8716	90	94	- - - - Spokes and nipples	10	7	7
8716	90	95	- - - - Castors, for goods of subheading 8716.80.90, of a diameter (including tires) exceeding 100 mm but not exceeding 250 mm provided the width of the wheel or tire fitted thereto is more than 30 mm
8716	90	96	- - - - Other castors	10	7	7
8716	90	99	- - - - Other	10	7	7

THE END

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Circular No. 63/2012/TT-BTC dated April 23, 2012 of the Ministry of Finance amending the specially preferential import duty rates applicable to a number of commodity groups in Specially Preferential Import Tariffs

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Decree No. 153/2024/ND-CP dated November 21, 2024 of the Government on environmental protection fee for emissions

Circular No. 60/2012/TT-BTC dated April 12, 2012 of the Ministry of Finance guiding the executing of tax liability applicable to foreign organizations, individuals doing business or earning incomes in Vietnam

Order No. 02/2012/L-CTN dated April 11, 2012, on the promulgation of the Ordinance on Assessment and Valuation Expenses and Witness and Interpreter Expenses in Legal Procedures