Decision No. 08/2006/QD-BTC dated February 8, 2006 of the Ministry of Finance adjusting the preferential import tax rates for a number of electronic accessories and spare parts

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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:	08/2006/QD-BTC	Signer:	Truong Chi Trung
Type:	Decision	Expiry date:	Updating
Issuing date:	08/02/2006	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

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THE MINISTRY OF FINANCE -------	SOCIALISTREPUBLICOF VIET NAM Independence - Freedom - Happiness ----------
No: 08/2006/QD-BTC	Hanoi, February 8, 2006

DECISION

ADJUSTMENT OF PREFERENTIAL IMPORT DUTY RATES ON ELECTRONIC COMPONENTS

THE MINISTER OF FINANCE

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

Pursuant to the Resolution No. 977/2005/NQ-UBTVQH dated December 13, 2005 of the National Assembly Standing Committee’s promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket for each commodity group and the Preferential Import Tariffs according to the List of taxable commodity groups and the tax rate bracket for each commodity group;

Pursuant to the Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government providing the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;

Pursuant to the Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government providing the functions, tasks, powers and organizational structures of the Ministry of Finance;

Pursuant to the Decree No. 149/2005/ND-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Import Tax and Export Tax.

On the proposal of the Director of the Tax Policy Department,

DECIDES

Article 1.To amend the preferential import tax rates of a number of electronic accessories and spare parts specified in the Finance Minister’s Decision No. 110/2003/QD-BTC dated July 25, 2003 which was amended in the Finance Minister’s Decision No. 15/2005/QD-BTC dated March 17, 2005 into new ones specified in the list enclosed herewith.

Article 2:

This Decision shall be effective after 15 days from the date of its publication on Official Gazette and applicable to customs declarations submitted to customs agencies onwards.

FOR THE MINISTRER OF FINANCE
VICE MINISTER

Truong Chi Trung

PREFERENTIAL

IMPORT DUTY RATES SLAPPED ON A NUMBER OF ELECTRONIC PARTS AND COMPONENTS(TABLE I)
(Promulgated in conjunction with Decision 08/2006/QD-BTC dated February 8, 2006 of the Ministry of Finance)

HS code			Description/items	Tax Rate (%)
7011			Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode‑ray tubes or the like
7011	10		- For electric lighting:
7011	10	10	- - Stem	5
7011	10	90	- - Other	30
7011	20		- For cathode‑ray tubes:
7011	20	10	- - Television tubes	0
7011	20	90	- - Other	0
7011	90		- Other:
7011	90	10	- - Television tubes	0
7011	90	90	- - Other	30

8504			Electrical transformers, static converters (for example, rectifiers) and inductors.
8504	10	00	- Ballasts for discharge lamps or tubes	15
			‑ Liquid dielectric transformers:
8504	21		- - Having a power handling capacity not exceeding 650 kVA:
8504	21	10	- - - Step-voltage regulators; instrument transformers with handling capacity not exceeding 5 kVA	30
			- - - Other:
8504	21	91	- - - - Having a power handling capacity exceeding 10 kVA	30
8504	21	99	- - - - Other	30
8504	22		- - Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA:
			- - - Step-voltage regulators:
8504	22	11	- - - - Of a high side voltage of 66,000 volts or more	30
8504	22	19	- - - - Other	30
8504	22	90	- - - Other	30
8504	23		- - Having a power handling capacity exceeding 10,000 kVA:
8504	23	10	- - - Having a power handling capacity not exceeding 15,000 kVA	5
8504	23	20	- - - Having a power handling capacity exceeding 15,000 kVA	5
			‑ Other transformers:
8504	31		- - Having a power handling capacity not exceeding 1 kVA:
8504	31	10	- - - Instrument potential transformers	30
8504	31	20	- - - Instrument current transformers	30
8504	31	30	- - - Flyback transformers	3
8504	31	40	- - - Intermediate frequency transformers	30
8504	31	50	- - - Step up/down transformers, slide regulators, stabilizers	30
8504	31	90	- - - Other	30*
8504	32		- - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA:
8504	32	10	- - - Instrument transformers, (potential and current) of a power handling capacity not exceeding 5 kVA	30*
8504	32	20	- - - Used with toys, scale models or similar recreational models	30
8504	32	30	- - - Other, high frequency	0
			- - - Other:
8504	32	91	- - - - Of a power handling capacity not exceeding 10 kVA	30*
8504	32	99	- - - - Of a power handling capacity exceeding 10 kVA	30*
8504	33		- Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA:
8504	33	10	- - - Of high side voltage of 66,000 volts or more	30*
8504	33	90	- - - Other	30*
8504	34		- - Having a power handling capacity exceeding 500 kVA:
8504	34		- - - Having a power handling capacity not exceeding 15,000 kVA:
8504	34	11	- - - - Having a power handling capacity exceeding 10,000 kVA or of high side voltage of 66,000 volts or more	30
8504	34	19	- - - - Other	30
8504	34	20	- - - Having a power handling capacity exceeding 15,000 kVA	30
8504	40		- Static converters:
			- - Static converters for automatic data processing machines and units thereof, and telecommunications apparatus: [ITA1/A-024]
8504	40	11	- - - UPS	5
8504	40	19	- - - Other	0
8504	40	20	- - Battery chargers having a rating exceeding 100 kVA	0
8504	40	30	- - Other rectifiers	0
8504	40	40	- - Other inverters	0
8504	40	90	- - Other	0
8504	50		- Other inductors:
			- - Having a power handling capacity exceeding of 2,500 kVA but not exceeding 10,000 kVA:
8504	50	11	- - - Inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus [ITA1/A-025]	0
8504	50	12	- - - Other chip type fixed inductors [ITA/2]	0
8504	50	19	- - - Other	0
			- - Having a power handling capacity exceeding 10,000 kVA:
8504	50	21	- - - Inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus	0
8504	50	22	- - - Other chip type fixed inductors	0
8504	50	29	- - - Other	0
			- - Other:
8504	50	91	- - - Chip type fixed inductors [ITA/2]	0
8504	50	99	- - - Other	0
8504	90		- Parts:
8504	90	10	- - Of goods of subheading of 8504.10.00	5
8504	90	20	- - Printed circuit assemblies for the goods of subheading 8504.40.11, 8504.40.19 or 8504.50.11 [ITA1/B-199]	0
8504	90	30	- - For electrical transformers of capacity not exceeding 10,000 kVA	5
8504	90	40	- - For electrical transformers of capacity exceeding 10,000 kVA	0
8504	90	50	- - Other, for inductors of capacity not exceeding 2,500 kVA	0
8504	90	60	- - Other, for inductors of capacity exceeding 2,500 kVA	0
8504	90	90	- - Other	0

8518			Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets
8518	10		- Microphones and stands therefor:
			- - Microphones:
8518	10	11	- - - Microphones having a frequency range of 300 Hz to 3.4 kHz with a diameter of not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use [ITA1/A- 034]	20
8518	10	19	- - - Other microphones, whether or not with their stands	20
8518	10	90	- - Other	20
			‑ Loudspeakers, whether or not mounted in their enclosures:
8518	21	00	- - Single loudspeakers, mounted in their enclosures	10
8518	22	00	- - Multiple loudspeakers, mounted in the same enclosure	10
8518	29		- - Other:
8518	29	10	- - - Box assembly speakers	10
8518	29	20	- - - Loudspeakers, without housing, having a frequency range of 300 Hz to 3.4 kHz with a diameter of not exceeding 50 mm, for telecommunication use [ITA1/A-036]	10
8518	29	90	- - - Other	10
8518	30		- Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers:
8518	30	10	- - Headphones	20
8518	30	20	- - Earphones	20
8518	30	30	- - Combined microphone / speaker sets	20
8518	30	40	- - For line telephone handsets [ITA1/A-035]	20
8518	30	90	- - Other	20
8518	40		- Audio‑frequency electric amplifiers:
8518	40	10	- - Audio-frequency electric amplifiers, having 6 or more input signal lines, with or without elements for capacity amplifier	10
8518	40	20	- - Electric amplifiers when used as repeaters in line telephony products falling within the Information Technology Agreement (ITA) [ITA1/B-192]	20
8518	40	30	- - Audio frequency amplifiers used as repeaters in telephony other than line telephony [ITA/2]	10
8518	40	90	- - Other	30
8518	50		- Electric sound amplifier sets:
8518	50	10	- - Of an output of 240 W or more	10
8518	50	20	- - Sound amplifier sets combined with loudspeaker line for broadcasting, having voltage of 50 V to 100 V	10
8518	80	90	- - Other	30
8518	90		- Parts:
8518	90	10	- - Parts including printed circuit assemblies of goods of subheading 8518.10.11, 8518.29.20, 8518.30.40 or 8518.40.20 [ITA1/B-192] [ITA1/B-199]	10
8518	90	20	- - Parts of goods of subheadings 8518.40.10, 8518.50.10 and 8518.50.20	0
8518	90	90	- - Other	10

8522			Parts and accessories suitable for use solely or principally with the apparatus of headings 85.19 to 85.21.
8522	10		- Pick‑up cartridges:
8522	10	10	- - For special use in cinematographic, television, broadcasting	0
8522	10	90	- - Other	0
8522	90		- Other:
8522	90	10	- - Printed circuit boards assemblies for television, broadcasting, cinematographic sound recorders and reproducers	5
8522	90	20	- - Printed circuit boards assemblies for telephone answering machines (ITA1/B-199]	10
8522	90	30	- - Other printed circuit boards assemblies	3
8522	90	40	- - Audio or video tapedecks and compact disc mechanisms	0
8522	90	50	- - Audio or visual reproduction heads, magnetic type; magnetic erasing heads and rods	0
			- - Other:
8522	90	91	- - - Other parts and accessories of television, broadcasting, cinematographic sound recorders and reproducers	5
8522	90	92	- - - Other parts of telephone answering machines	10
8522	90	93	- - - Other parts and accessories for goods of subheadings 8519.92, 8519.93, 8519.99 and headings 85.20 (other than for telephone answering machines) or 85.21	3
8522	90	99	- - - Other	3

8529			Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28.
8529	10		- Aerials and aerial reflectors of all kinds; parts suitable for use therewith:
8529	10	10	- - Aerials or antennae of a kind used with apparatus for radio-telephony and radio- telegraphy [ITA1/A-052]; parts of paging alert devices [ITA1/B-197]	10
8529	10	20	- - Parabolic aerial reflector dishes for direct broadcast multi-media systems and parts thereof	10
8529	10	30	- - Telescopic, rabbit and dipole antennae for television or radio receivers	20
8529	10	40	- - Aerial filters and separators [ITA/2]	10
			- - Parts mounted on PCB and / or cabinet / cabinet parts:
8529	10	51	- - - For use with transmission apparatus or reception apparatus for radio-telegraphy, radio-telephony, radio-broadcasting or television	10
8529	10	59	- - - Other	10
8529	10	60	- - Wave guide (feed horn)	10
			- - Other:
8529	10	91	- - - For radio-telephony or radio-telegraphy	10
8529	10	92	- - - For transmission apparatus for radio-broadcasting or television	10
8529	10	99	- - - Other	10
8529	90		- Other:
			- - Parts including printed circuit assemblies of the following: transmission apparatus other than radio-broadcasting or television transmission; digital still image video cameras; portable receivers for calling, alerting or paging [ITA1/A-053] and paging alert devices, including pagers [ITA1/B-197]:
8529	90	11	- - - For cellular phones	5
8529	90	12	- - - Other	0
8529	90	20	- - For decoders, other than those of 8529.90.11 and 8529.90.12	0
			- - Printed circuit boards, assembled, other than those of 8529.90.11 and 8529.90.12:
8529	90	31	- - - For goods of subheading 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (for radio-telephony or radio-telegraphy only)	10
8529	90	32	- - - For the goods of 8525.10 or 8525.20 (not for radio-telephony or radio-telegraphy)	0
8529	90	33	- - - For the goods of 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (not for radio-telephony or radio-telegraphy)	3
8529	90	34	- - - For goods of subheading 85.26	0
8529	90	35	- - - For goods of subheading 85.28	3
8529	90	36	- - - For goods of subheading 8525.30	0
8529	90	37	- - - For goods of subheading 8527.12 or 8527.32	3
8529	90	39	- - - Other	3
			- - Other:
8529	90	91	- - - For television	3
8529	90	92	- - - For radio-telephony or radio-telegraphy only	10
8529	90	93	- - - Other, of goods of heading 85.28	3
8529	90	99	- - - Other	3

8532			Electrical capacitors, fixed, variable or adjustable (pre‑set).
8532	10	00	- Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)	3
			‑ Other fixed capacitors [ITA1/A-056]:
8532	21	00	- - Tantalum [ITA1/A-057]	7
8532	22	00	- - Aluminum electrolytic [ITA/A-058]	7
8532	23	00	- - Ceramic dielectric, single layer [ITA1/A-059]	0
8532	24	00	- - Ceramic dielectric, multilayer [ITA1/A-060]	0
8532	25	00	- - Dielectric of paper or plastics [ITA1/A-061]	3
8532	29	00	- - Other [ITA1/A-062]	3
8532	30	00	- Variable or adjustable (pre‑set) capacitors [ITA1/A-063]	3
8532	90		- Parts: [ITA1/A-064]
8532	90	10	- - Used with capacity of 500 kVA or more	3
8532	90	90	- - Other	3

8533			Electrical resistors (including rheostats and potentiometers), other than heating resistors
8533	10		- Fixed carbon resistors, composition or film type: [ITA1/A-065]
8533	10	10	- - Surface mounted	3
8533	10	90	- - Other	3
			‑ Other fixed resistors:
8533	21	00	- - For a power handling capacity not exceeding 20 W [ITA1/A-066]	3
8533	29	00	- - Other	3
			‑ Wirewound variable resistors, including rheostats and potentiometers:
8533	31	00	- - For a power handling capacity not exceeding 20 W [ITA1/A-068]	3
8533	39	00	- - Other [ITA1/A-069]	3
8533	40	00	- Other variable resistors, including rheostats and potentiometers [ITA1/A-070]	3
8533	90	00	- Parts [ITA1/A-072]	3

8540			Thermionic, cold cathode or photo‑cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode‑ray tubes, television camera tubes).
			‑ Cathode‑ray television picture tubes, including video monitor cathode‑ray tubes:
8540	11		- - Color:
8540	11	10	- - - Flat monitor	5*
8540	11	90	- - - Other	15
8540	12	00	- - Black and white or other monochrome	10
8540	20		- Television camera tubes; image converters and intensifiers; other photo-cathode tubes:
8540	20	10	- - For use with articles of heading 85.25	10
8540	20	90	- - Other	10
8540	40		- Data/graphic display tubes, color, with a phosphor dot screen pitch smaller than 0.4 mm: [ITA1/B-195]
8540	40	10	- - For use with articles of heading 85.25	0
8540	40	90	- - Other	0
8540	50		- Data/graphic display tubes, black and white or other monochrome:
8540	50	10	- - For use with articles of heading 85.25	0
8540	50	90	- - Other	0
8540	60	00	- Other cathode-ray tubes	0
			‑ Microwave tubes (for example, magnetrons, klystrons, traveling wave tubes, carcinotrons), excluding grid‑controlled tubes
8540	71		- - Magnetrons:
8540	71	10	- - - For use with articles of heading 85.25	0
8540	71	90	- - - Other	0
8540	72		- - Klystrons:
8540	72	10	- - - For use with articles of heading 85.25	0
8540	72	90	- - - Other	0
8540	79		- - Other:
8540	79	10	- - - For use with articles of heading 85.25	0
8540	79	90	- - - Other	0
			‑ Other valves and tubes:
8540	81		- - Receivers or amplifier valves and tubes:
8540	81	10	- - - For use with articles of heading 85.25	0
8540	81	90	- - - Other	0
8540	89		- - Other
8540	89	10	- - - For use with articles of heading 85.25	0
8540	89	90	- - - Other	0
			‑ Parts:
8540	91		- - Of cathode‑ray tubes:
8540	91	10	- - - For use with articles of heading 85.25	0
8540	91	20	- - - Beam directing coils and voltage transforming coils	10*
8540	91	90	- - - Other	0
8540	99		- - Other:
8540	99	10	- - - Of microwave tubes	0
8540	99	20	- - - For use with articles of heading 85.25	0
8540	99	90	- - - Other	0

PREFERENTIAL

IMPORT DUTY RATES SLAPPED ON A NUMBER OF ELECTRONIC PARTS AND COMPONENTS(TABLE II)
(Promulgated in conjunction with Decision 08/2006/QD-BTC dated February 8, 2006 of the Ministry of Finance)

No.	Description/items	HS code	Tax Rate (%)
1	Television tubes use cathode‑ray including tubes of video monitors,21 inches	8540.11.10	10
2	Voltage transforming coils	8540.91.20	3

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Decision No. 08/2006/QD-BTC dated February 8, 2006 of the Ministry of Finance adjusting the preferential import tax rates for a number of electronic accessories and spare parts

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