Circular No.58/2009/TT-BTC dated March 25, 2009 of the Ministry of Finance amending preferential import duty rates applicable to a number of lines of iron and steel on the preferential import tariff list

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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:	58/2009/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:	25/03/2009	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

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MINISTRY OF FINANCE	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness
No. 58/2009/TT-BTC	Hanoi, March 25, 2009

CIRCULAR

AMENDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF IRON AND STEEL 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 to 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;

The Minister of Finance hereby provides the following guidelines on preferential import duty rates applicable to a number of lines of goods on the Preferential Import Tariff List:

Article 1

To amend in the List attached, the preferential import duty rates applicable to steel billets and iron and steel as set out in Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007 (as amended).

Article 2

This Circular shall be of full force and effect as from the date of signing and shall apply to import goods' customs declarations1 registered with the customs office as from 1 April 2009.

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER

Do Hoang Anh Tuan

LIST

OF AMENDED PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF IRON AND STEEL ON THE PREFERENTIAL IMPORT TARIFF LIST
(Issued with Circular 58/2009/TT-BTC of the Ministry of Finance dated 25 March 2009)

Code				Description	Tax rate (%)
72.07				Semi-finished products of iron or non-alloy steel.
				- Containing by weight less than 0.25% of carbon:
7207	11	00	00	- - Of rectangular (including square) cross- section, the width measuring less than twice the thickness	8
7207	12			- - Other, of rectangular (other than square) cross-section:
7207	12	10	00	- - - Slabs	2
7207	12	90	00	- - - Other	8
7207	19	00	00	- - Other	8
7207	20			- Containing by weight 0.25% or more of carbon:
				- - Containing by weight less than 0.6% of carbon:
7207	20	11	00	- - - Slabs	2
7207	20	19		- - - Other
7207	20	19	10	- - - - Iron or steel pieces roughly shaped by forging; sheet bars of iron or steel (including tinplate bars)	2
7207	20	19	90	- - - - Other	8
				- - Other:
7207	20	91	00	- - - Slabs	2
7207	20	99		- - - Other
7207	20	99	10	- - - - Iron or steel pieces roughly shaped by forging; sheet bars of iron or steel (including tinplate bars)	2
7207	20	99	90	- - - - Other	2

72.09				Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated.
				- In coils, not further worked than cold-rolled (cold-reduced):
7209	15	00	00	- - Of a thickness of 3 mm or more	8
7209	16	00	00	- - Of a thickness exceeding 1 mm but less than 3 mm	8
7209	17	00	00	- - Of a thickness of 0.5 mm or more but not exceeding 1 mm	8
7209	18			- - Of a thickness of less than 0.5 mm:
7209	18	10	00	- - - Tin-mill black plate (TMBP)	3
7209	18	20	00	- - - Containing by weight less than 0.6% of carbon and of a thickness of 0.17 mm or less	8
7209	18	90	00	- - - Other	8
				- Not in coils, not further worked than cold-rolled (cold-reduced):
7209	25	00	00	- - Of a thickness of 3 mm or more	8
7209	26	00	00	- - Of a thickness exceeding 1 mm but less than 3 mm	8
7209	27	00	00	- - Of a thickness of 0.5 mm or more but not exceeding 1 mm	8
7209	28			- - Of a thickness of less than 0.5 mm:
7209	28	10	00	- - - Containing by weight less than 0.6% of carbon and of a thickness of 0.17 mm or less	8
7209	28	90	00	- - - Other	8
7209	90			- Other:
7209	90	10	00	- - Corrugated	8
7209	90	90	00	- - Other	8

72.10				Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated.
				- Plated or coated with tin:
7210	11			- - Of a thickness of 0.5 mm or more:
7210	11	10	00	- - - Containing by weight 0.6 % or more of carbon	7
7210	11	90	00	- - - Other	7
7210	12			- - Of a thickness of less than 0.5 mm:
7210	12	10	00	- - - Containing by weight 0.6 % or more of carbon	7
7210	12	90	00	- - - Other	7
7210	20			- Plated or coated with lead, including terne plate:
7210	20	10	00	- - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less	0
7210	20	90	00	- - Other	0
7210	30			- Electrolytically plated or zinc coated:
7210	30	10		- - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less
7210	30	10	10	- - - Of a thickness not exceeding 1.2 mm	10
7210	30	10	90	- - - Other	5
7210	30	90		- - Other
7210	30	90	10	- - - Containing by weight of 0,6 % or more of carbon and of a thickness not exceeding 1.2 mm	10
7210	30	90	90	- - - Other	5
				-Otherwise plated or zinc coated:
7210	41			- - Corrugated:
7210	41	10	00	- - - Of a thickness not exceeding 1.2 mm	13
7210	41	20	00	- - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less	10
7210	41	90	00	- - - Other	10
7210	49			- - Other:
7210	49	10		- - - Of a thickness not exceeding 1.2 mm
7210	49	10	10	- - - - Surface alloy clad, plated or zinc coated, containing by weight less than 0.04% of carbon	0
7210	49	10	90	- - - - Other	13
7210	49	20	00	- - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less	10
7210	49	90	00	- - - Other	10
7210	50	00	00	- Plated or coated with chromium oxides or with chromium and chromium oxides	5
				- Plated or coated with aluminium:
7210	61			- - Plated or coated with aluminium-zinc alloys:
7210	61	10		- - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less
7210	61	10	10	- - - - Of a thickness not exceeding 1.2 mm	13
7210	61	10	90	- - - - Other	10
7210	61	90		- - - Other:
7210	61	90	10	- - - - Of a thickness not exceeding 1.2 mm	13
7210	61	90	90	- - - - Other	10
7210	69			- - Other:
7210	69	10		- - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less
7210	69	10	10	- - - - Of a thickness not exceeding 1.2 mm	13
7210	69	10	90	- - - - Other	10
7210	69	90		- - - Other:
7210	69	90	10	- - - - Of a thickness not exceeding 1.2 mm	13
7210	69	90	90	- - - - Other	10
7210	70			- Painted, varnished or coated with plastics:
7210	70	10		- - Containing by weight less than 0.6% of carbon and of a thickness 1.5 mm or less
				- - - Not metal clad, plated or coated:
7210	70	10	11	- - - - Of a kind for production of parts of products of headings 8415, 8418 and 8450	3
7210	70	10	19	- - - - Other	10
7210	70	10	20	- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides	10
				- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or less:
7210	70	10	31	- - - - Of a kind for production of parts of products of headings 84.15, 84.18 and 84.50	3
7210	70	10	39	- - - - Other	10
7210	70	10	40	- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or more:	5
7210	70	10	50	- - - Otherwise plated or zinc coated, of a thickness of 1.2 mm or more	10
				- - - Plated or coated with zinc or aluminium; of a thickness of 1.2 mm or less
7210	70	10	61	- - - - Of a kind for production of parts of products of headings 84.15, 85.18 and 8450	3
7210	70	10	69	- - - - Other	13
7210	70	10	90	- - - Other	1
7210	70	90		- - Other:
				- - - Not metal clad, plated or coated:
7210	70	90	11	- - - - Of a kind for production of parts of products of headings 84.15, 84.18 and 84.50	3
7210	70	90	19	- - - - Other	10
7210	70	90	20	- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides	3
				- - - Electrolytically plated or coated with zinc, of a thickness of 1.2 mm or less:
7210	70	90	31	- - - - Of a kind for production of parts of products of headings 84.15, 84.18 and 84.50	3
7210	70	90	39	- - - - Other	10
7210	70	90	40	- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or more	5
7210	70	90	50	- - - Otherwise plated or coated with zinc or aluminium; of a thickness of 1.2 mm or more	10
7210	70	90	60	- - - Plated or coated with zinc or aluminium; of a thickness of 1.2 mm or less	13
7210	70	90	90	- - - Other:	0
7210	90			- Other:
7210	90	10		- - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less
7210	90	10	10	- - - Not metal clad, plated or coated	5
7210	90	10	20	- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides	5
7210	90	10	30	- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or less	10
7210	90	10	40	- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or more	5
7210	90	10	50	- - - Otherwise plated or coated with zinc or aluminium; of a thickness of 1.2 mm or more	10
7210	90	10	60	- - - Plated or coated with zinc or aluminium; of a thickness of 1.2 mm or less	13
7210	90	10	90	- - - Other	1
7210	90	90		- - Other:
7210	90	90	10	- - - Not metal clad, plated or coated	5
7210	90	90	20	- - - Plated or coated with tin, lead, chromium oxides or with chromium and chromium oxides	3
7210	90	90	30	- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or less	10
7210	90	90	40	- - - Electrolytically plated or zinc coated, of a thickness of 1.2 mm or more	5
7210	90	90	50	- - - Otherwise plated or coated with zinc or aluminium; of a thickness of 1.2 mm or more	10
7210	90	90	60	- - - Plated or coated with zinc or aluminium; of a thickness of 1.2 mm or less	13
7210	90	90	90	- - - Other	0

72.13				- Iron and steel containing indentations, ribs, grooves or other deformations produced during the rolling process
7213	10	00	00	- Other, of free-cutting steel	15
7213	20	00	00	- Other:	0
				- - Of circular cross-section measuring less than 14 mm in diameter
7213	91	00		- Containing indentations, ribs, grooves or other deformations produced during the rolling process
7213	91	00	10	- - - Of a kind used for welding rods	5
7213	91	00	20	- - - Manufactured mechanical steel	5
7213	91	00	90	- - - Other	15
7213	99	00		- - Other:
7213	99	00	10	- - - Of a kind used for welding rods	5
7213	99	00	20	- - - Manufactured mechanical steel	5
7213	99	00	90	- - - Other	15

72.14				Other bars and rods of iron or non-alloy steel, not further worked than forged, hot- rolled, hot-drawn or hot-extruded, but including those twisted after rolling.
7214	10			- Forged:
				- - Containing by weight less than 0.6% of carbon:
7214	10	11		- - - Of circular cross-section
7214	10	11	10	- - - - Manufactured mechanical steel	5
7214	10	11	90	- - - - Other	15
7214	10	19		- - - Other:
7214	10	19	10	- - - - Manufactured mechanical steel	5
7214	10	19	90	- - - - Other	15
				- - Other:
7214	10	21		- - - Of circular cross-section
7214	10	21	10	- - - - Manufactured mechanical steel	5
7214	10	21	90	- - - - Other	15
7214	10	29		- - - Other:
7214	10	29	10	- - - - Manufactured mechanical steel	5
7214	10	29	90	- - - - Other	15
7214	20			- Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling:
				- - Containing by weight less than 0.6% of carbon:
7214	20	11		- - - Of circular cross-section
7214	20	11	10	- - - - Manufactured mechanical steel	5
7214	20	11	90	- - - - Other	15
7214	20	19		- - - Other:
7214	20	19	10	- - - - Manufactured mechanical steel	5
7214	20	19	90	- - - - Other	15
				- - Other:
7214	20	21		- - - Of circular cross-section
7214	20	21	10	- - - - Manufactured mechanical steel	5
7214	20	21	90	- - - - Other	15
7214	20	29		- - - Other:
7214	20	29	10	- - - - Mechanical steel for manufacture	5
7214	20	29	90	- - - - Other	15
7214	30	00	00	- Other, of free-cutting steel	0
				- Other:
7214	91			- - Of rectangular (other than square) cross- section:
7214	91	10		- - - Containing by weight less than 0.6% of carbon
7214	91	10	10	- - - - Manufactured mechanical steel	5
7214	91	10	90	- - - - Other	15
7214	91	20		- - - Containing by weight 0.6% or more of carbon
7214	91	20	10	- - - - Manufactured mechanical steel	5
7214	91	20	90	- - - - Other	15
7214	99			- - Other:
7214	99	10		- - - Containing by weight 0.6% or more of carbon, other than of circular cross-section
7214	99	10	10	- - - - Manufactured mechanical steel	5
7214	99	10	90	- - - - Other	15
7214	99	90		- - - Other:
7214	99	90	10	- - - - Manufactured mechanical steel	5
7214	99	90	90	- - - - Other	15

72.15				Other bars and rods of iron or non-alloy steel.
7215	10	00	00	- Of free-cutting steel, not further worked than cold-formed or cold-finished	0
7215	50			- Other, not further worked than cold-formed or cold-finished:
7215	50	10		- - Containing by weight 0.6% or more of carbon, other than of circular cross-section
7215	50	10	10	- - - Manufactured mechanical steel	5
7215	50	10	90	- - - Other	15
7215	50	90		- - Other:
7215	50	90	10	- - - Manufactured mechanical steel	5
7215	50	90	90	- - - Other	15
7215	90	00		- Other:
7215	90	00	10	- - Manufactured mechanical steel	5
7215	90	00	90	- - Other	15

72.17				Wire of iron or non-alloy steel.
7217	10			- Not plated or coated, whether or not polished:
7217	10	10	00	- - Containing by weight less than 0.25% of carbon	10
				- - Containing by weight 0.25% or more but less than 0.6% of carbon:
7217	10	22	00	- - - Bead wire; flat hard steel reed wire; pre- stressed concrete steel wire; free-cutting steel wire	5
7217	10	29	00	- - - Other	10
				- - Containing by weight 0.6% or more of carbon:
7217	10	31	00	- - - Spokes wire; bead wire; flat hard steel reed wire; pre-stressed concrete steel wire; free- cutting steel wire	5
7217	10	39	00	- - - Other	5
7217	20			- Zinc plated or coated:
7217	20	10	00	- - Containing by weight less than 0.25% carbon	10
7217	20	20	00	- - Containing by weight 0.25% or more but less than 0.45% of carbon	5
				- - Containing by weight 0.45% or more of carbon:
7217	20	91	00	- - - High carbon steel core wire for steel reinforced aluminium conductors (ACSR)	0
7217	20	99	00	- - - Other	5
7217	30			- Plated or coated with other base metals:
7217	30	10	00	- - Containing by weight less than 0.25% of carbon	10
7217	30	20	00	- - Containing by weight 0.25% or more of carbon but less than 0.6% of carbon	0
				- - Containing by weight 0.6% or more of carbon:
7217	30	31	00	- - - Copper alloy coated high carbon steel wire of a kind used in the manufacture of pneumatic rubber tyres (bead wire)	0
7217	30	39	00	- - - Other	5
7217	90	00		- Other
7217	90	00	10	- - Containing by weight less than 0.25% of carbon	10
7217	90	00	90	- - Other	5

73.06				Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.
				- Line pipe of a kind used for oil or gas pipelines:
7306	11	00	00	- - Welded, of stainless steel	5
7306	19	00	00	- - Other	5
				- Casing and tubing of a kind used in drilling for oil or gas:
7306	21	00	00	- - Welded, of stainless steel	5
7306	29	00	00	- - Other	5
7306	30			- Other, welded, of circular cross-section, of iron or non-alloy steel:
7306	30	10	00	- - Boiler tubes	8
7306	30	20	00	- - Single or double-walled, copper-plated, Fluor resin-coated or zinc-chromate steel tubes with an external diameter not exceeding 15 mm	8
7306	30	30	00	- - Sheath pipe (heater pipe) for heating elements of electric flat irons or rice cookers, with an external diameter not exceeding 12 mm	8
7306	30	90		- - Other:
7306	30	90	10	- - - High pressure pipes	5
7306	30	90	90	- - - Other	10
7306	40			- Other, welded, of circular cross-section, of stainless steel:
7306	40	10	00	- - Boiler tubes	7
7306	40	20	00	- - Stainless steel pipes and tubes, with an external diameter exceeding 105 mm	7
7306	40	30	00	- - Pipes and tubes containing by weight at least 30% of nickel, with an external diameter not exceeding 10 mm	7
7306	40	90	00	- - Other	7
7306	50			- Other, welded, of circular cross-section, of other alloy steel:
7306	50	10	00	- - Boiler tubes	5
7306	50	90	00	- - Other	5
				- Other, welded, of non-circular cross-section:
7306	61	00	00	- - Of square or rectangular cross-section	5
7306	69	00	00	- - Of other non-circular cross-section	5
7306	90			- Other:
7306	90	10	00	- - Bundy-weld pipes and tubes	8
7306	90	90		- - Other
7306	90	90	10	- - - High pressure pipes	5
7306	90	90	90	- - - Other	8

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Circular No.58/2009/TT-BTC dated March 25, 2009 of the Ministry of Finance amending preferential import duty rates applicable to a number of lines of iron and steel on the preferential import tariff list

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