Decision No. 110/2003/QD-BTC dated July 25, 2003 of the Ministry of Finance promulgating the preferential import tariffs

DECISION

PROMULGATING THE PREFERENTIAL IMPORT TARIFFS

THE MINISTER OF FINANCE

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

Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 on the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Tariff according to the List of import tax-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the X^th National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the Standing Committee of the XI^th National Assembly;

Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of May 20, 1998 Law No. 04/1998/QH10 on Import Tax and Export Tax;

Pursuant to the Prime Minister’s conclusions in Notice No. 82/TB-VPCP of June 16, 2003 on tax policies applicable to automobiles as well as their components and accessories;

After consulting with the concerned ministries and branches and at the proposal of the General Director of Tax;

DECIDES:

Article 1.- To issue together with this Decision the Preferential Import Tariffs (Table I and Table II).

For commodities which are not specified in Table II, the preferential import tax rates prescribed in Table I shall apply.

Commodities which have been re-coded and renamed are summed up and guided in the Appendix enclosed with this Decision.

Article 2.- For used automobiles, including automobiles designed for cargo transportation with a total load tonnage of not more than 20 tons (Heading 8704) and automobiles designed for passenger transportation, including those having separate luggage compartments (Headings 8702 and 8703), for which the preferential import tax rates of used automobiles have not yet been specified, the preferential import tax rates which are 50% (fifty percent) higher than the preferential import tax rates of automobiles of the same categories specified in the Preferential Import Tariff shall apply.

       Preferential                   Preferential import tax                           [(Preferential
           import                        rates of automobiles                          import tax rates
         tax rates       =        specified in the Preferential          +          of automobiles
          of used                       Import Tariffs issued                             of the same
       automobiles               together with this Decision                    categories) x 50%]

Article 3.- The Preferential Import Tariffs issued together with this Decision take implementation effect and apply to all import goods declarations submitted to the customs offices as from September 1, 2003, and replaces the Preferential Import Tariffs issued together with Decision No. 1803/1998/QD-BTC of December 11, 1998 and the decisions amending and supplementing names, codes and tax rates of a number of commodities and commodity groups in the Preferential Import Tariffs issued by the Minister of Finance.

The preferential import tax rates of petrol and oils under Headings No. 2709 and 2710 shall comply with the Finance Minister’s decisions, suitable to each specific period of time.

For automobiles’ CKD1 component sets of the automobile-manufacturing and/or -assembling enterprises which are licensed to import them in 2003, the preferential import tax rates prescribed in the Finance Minister’s Decision No. 41/2000/QD-BTC of March 17, 2000 and Decision No. 210/2000/QD-BTC of December 25, 2000 shall apply till the end of December 31, 2003. As from January 1, 2004, the provisions of this Decision shall apply.

Article 4.- To annul the price difference collection rates or surcharges prescribed in the Finance Minister’s Decision No. 42/2000/QD-BTC of March 17, 2000 and Decision No. 35/2001/QD-BTC of April 18, 2001, the Government Pricing Committee Director’s Decision No. 404/VGCP-TLSX of May 14, 1994 and the previous regulations contrary to the provisions of this Decision.

Particularly, PVC powder and granules shall continue to be liable to surcharges collected according to the current regulations in Decision No. 17/1999/QD-BVGCP of April 3, 1999 of the Director of the Government Pricing Committee, Decision No. 03/2000/QD-BTC of January 7, 2000 of the Finance Minister; welding steel tubes shall continue to be liable to surcharges collected according to the current regulations in Decision No. 121/VGCP-TLSX of September 29, 1997 of the Director of the Government Pricing Committee.

TABLE OF CONTENTS
Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariffs

THE PREFERENTIAL IMPORT TARIFFS (TABLE I)

SECTION I. LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1          Live animals

Chapter 2          Meat and edible meat offal

Chapter 3          Fish and crustaceans, molluscs and other aquatic invertebrates

Chapter 4          Dairy produce; birds’ eggs; natural honey; edible products of animal origin,
not elsewhere specified or included

Chapter 5          Products of animal origin, not elsewhere specified or included

SECTION II. VEGETABLE PRODUCTS

Chapter 6          Live trees and other plants; bulbs, roots and the like; cut flowers and
ornamental foliage

Chapter 7          Edible vegetables and certain roots and tubers

Chapter 8          Edible fruit and nuts; peel of citrus fruit or melons

Chapter 9          Coffee, tea, maté and spices

Chapter 10        Cereals

Chapter 11        Products of the milling industry; malt; starches; inulin; wheat gluten

Chapter 12        Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit;
industrial or medicinal plants; straw and fodder

Chapter 13        Lac; gums, resins and other vegetable saps and extracts

Chapter 14        Vegetable plaiting materials; vegetable products not elsewhere specified or
included

SECTION III. ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Chapter 15        Animal or vegetable fats and oils and their cleavage products; prepared edible
fats; animal or vegetable waxes

SECTION IV. PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND  MANUFACTURED TOBACCO SUBSTITUTES

Chapter 16        Preparations of meat, of fish, of crustaceans, molluscs or other aquatic
invertebrates

Chapter 17        Sugars and sugar confectionery

Chapter 18        Cocoa and cocoa preparations

Chapter 19        Preparations of cereals, flour, starch or milk; pastry cooks’ products

Chapter 20        Preparations of vegetables, fruit, nuts or other parts of plants

Chapter 21        Miscellaneous edible preparations

Chapter 22        Beverages, spirits and vinegar

Chapter 23        Residues and waste from the food industries; prepared animal fodder

Chapter 24        Tobacco and manufactured tobacco substitutes

SECTION V. MINERAL PRODUCTS

Chapter 25        Salt; sulphur; earths and stone; plastering materials, lime and cement

Chapter 26        Ores, slag and ash

Chapter 27        Mineral fuels, mineral oils and products of their distillation; bituminous
substances; mineral waxes

SECTION VI. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Chapter 28        Inorganic chemicals; organic or inorganic compounds of precious metals, of
rare‑earth metals, of radioactive elements or of isotopes

Chapter 29        Organic chemicals

Chapter 30        Pharmaceutical products

Chapter 31        Fertilisers

Chapter 32        Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and
other coloring matter;    paints and varnishes; putty, and other mastics; inks

Chapter 33        Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Chapter 34        Soap, organic surface‑active agents, washing preparations, lubricating
preparations, artificial waxes, prepared waxes, polishing and scouring preparations, candles and similar articles, modelling pastes and “dental
waxes” and dental preparations with a basis of plaster

Chapter 35        Albuminoidal substances; modified starches; glues; enzymes

Chapter 36        Explosives; pyrotechnic products; matches; pyrophoric alloys; certain
combustible preparations

Chapter 37        Photographic or cinematographic goods

Chapter 38        Miscellaneous chemical products

SECTION VII. PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Chapter 39        Plastics and articles thereof

Chapter 40        Rubber and articles thereof

SECTION VIII. RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK‑WORM GUT)

Chapter 41        Raw hides and skins (other than furskins) and leather

Chapter 42        Articles of leather; saddlery and harness; travel goods, handbags and similar
containers; articles of animal gut (other than silk‑worm gut)

Chapter 43        Furskins and artificial fur; manufactures thereof

SECTION IX. WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Chapter 44        Wood and articles of wood; wood charcoal

Chapter 45        Cork and articles of cork

Chapter 46        Manufactures of straw, of esparto and of other plaiting materials; basketware
and wickerwork

SECTION X. PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP)  PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

Chapter 47        Pulp of wood or of other fibrous cellulosic material; recovered (waste and
scrap) paper or paperboard

Chapter 48        Paper and paperboard; articles of paper pulp, of paper or of paperboard

Chapter 49        Printed books, newspapers, pictures and other products of the printing industry;
manuscripts, typescripts and plans

SECTION XI. TEXTILES AND TEXTILE ARTICLES

Chapter 50        Silk      

Chapter 51        Wool, fine or coarse animal hair; horsehair yarn and woven fabric

Chapter 52        Cotton

Chapter 53        Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

Chapter 54        Man‑made filaments

Chapter 55        Man‑made staple fibres

Chapter 56        Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables
and articles thereof

Chapter 57        Carpets and other textile floor coverings

Chapter 58        Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings;
embroidery

Chapter 59        Impregnated, coated, covered or laminated textile fabrics; textile articles of a
kind suitable for industrial use

Chapter 60        Knitted and crocheted goods

Chapter 61        Articles of apparel and clothing accessories, knitted or crocheted goods

Chapter 62        Articles of apparel and clothing accessories, not knitted or crocheted

Chapter 63        Other made up textile articles; sets; worn clothing and worn textile articles;
rags

SECTION XII. FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT‑STICKS, WHIPS, RIDING‑CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

Chapter 64        Footwear, gaiters and the like; parts of such articles

Chapter 65        Headgear and parts thereof

Chapter 66        Umbrellas, sun umbrellas, walking‑sticks, seat‑sticks, whips, riding‑crops and
parts thereof

Chapter 67        Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

SECTION XIII. ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

Chapter 68        Articles of stone, plaster, cement, asbestos, mica or similar materials

Chapter 69        Ceramic products

Chapter 70        Glass and glassware

SECTION XIV. NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI‑PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

Chapter 71        Natural or cultured pearls, precious or semi‑precious stones, precious metals,
metals clad with precious metal, and articles thereof; imitation jewellery; coin

SECTION XV. BASE METALS AND ARTICLES OF BASE METAL

Chapter 72        Iron and steel

Chapter 73        Articles of iron or steel

Chapter 74        Copper and articles thereof

Chapter 75        Nickel and articles

Chapter 76        Aluminum and articles thereof

Chapter 78        Lead and articles thereof

Chapter 79        Zinc and articles thereof

Chapter 80        Tin and articles thereof

Chapter 81        Other base metals; cermets; articles thereof

Chapter 82        Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of
base metal

Chapter 83        Miscellaneous articles of base metal

SECTION XVI. MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Chapter 84        Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Chapter 85        Electrical machinery and equipment; and parts thereof; sound recorders and
reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

SECTION XVII. VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

Chapter 86        Railway or tramway locomotives, rolling‑stock and parts thereof; railway or
tramway track fixtures and fittings and parts thereof; mechanical (including electro‑mechanical) traffic signalling equipment of all kinds

Chapter 87        Vehicles, other than railway or tramway rolling‑stock, and parts thereof and
accessories thereof

Chapter 88        Aircraft, spacecraft, and parts thereof

Chapter 89        Ships, boats and floating structures

SECTION XVIII. OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

Chapter 90        Optical, photographic, cinematographic, measuring, checking, precision,
medical or surgical instruments and apparatus; parts and accessories thereof

Chapter 91        Clocks and watches and parts thereof

Chapter 92        Musical instruments; parts and accessories of such articles

SECTION XIX. ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

Chapter 93        Arms and ammunition; parts and accessories thereof     

SECTION XX. MISCELLANEOUS MANUFACTURED ARTICLES

Chapter 94        Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed
furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name‑plates and the like; prefabricated buildings

Chapter 95        Toys, games and sports requisites; parts and accessories thereof

Chapter 96        Miscellaneous manufactured articles

SECTION XXI. WORKS OF ART, COLLECTORS’ PIECES, AND ANTIQUES

Chapter 97        Works of art, collectors’ pieces, and antiques    

PREFERENTIAL IMPORT TARIFFS (TABLE NO. II)