Decision No. 12/2006/QD-BTC dated March 3, 2006, adjusting the preferential import tax rates of a number of accessories and spare parts of electric and refrigerating products for domestic use

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ATTRIBUTE

Decision No. 12/2006/QD-BTC dated March 3, 2006, adjusting the preferential import tax rates of a number of accessories and spare parts of electric and refrigerating products for domestic use
Issuing body: Ministry of FinanceEffective date:
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Official number:12/2006/QD-BTCSigner:Truong Chi Trung
Type:DecisionExpiry date:
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Issuing date:03/03/2006Effect status:
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Fields:Export - Import , Policy , Tax - Fee - Charge
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LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
Effect status: Known

THE MINISTRY OF FINANCE
-------

SOCIALISTREPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

No. 12/2006/QD-BTC

Hanoi, March 03, 2006

 

 

DECISION

ADJUSTING THE PREFERENTIAL IMPORT TAX RATES OF A NUMBER OF ACCESSORIES AND SPARE PARTS OF ELECTRIC AND REFRIGERATING PRODUCTS FOR DOMESTIC USE

THE MINISTER OF FINANCE

 

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

Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, 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 preferential tax rate bracket for each commodity group;

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

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

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

At the proposal of the director of the Tax Policy Department,

 

DECIDES:

 

Article 1.-To amend the preferential import tax rates of a number of accessories and spare parts of electric and refrigerating products for domestic use specified in the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003, which were amended in Decision No. 90/2004/QD-BTC of November 25, 2004, into new ones provided for in the lists enclosed herewith.

Article 2.-This Decision takes effect and applies to customs declarations of imported goods registered with customs offices 15 days after its publication in “CONG BAO.”

 

 

FOR THE MINISTER OF FINANCE
VICE MINISTER





Truong Chi Trung

 

APPENDIX 1

LIST OF AMENDED PREFERENTIAL TAX RATES OF A NUMBER OF SPARE PARTS AND ACCESSORIES OF ELECTRIC AND REFRIGERATING PRODUCTS FOR DOMESTIC USE SPECIFIED IN THE PREFERENTIAL IMPORT TARIFFS (TABLE I)
(Issued together with the Finance Minister’s Decision No. 12/2006/QD-BTC of March 3, 2006)

Code

Descriptions

Tax rate (%)

2903

 

 

Halogenated derivatives of hydrocarbons

 

 

 

 

‑ Saturated chlorinated derivatives of acyclic hydrocarbons:

 

2903

11

 

- - Chloromethane (methyl chloride) and chloroethane (ethylhloride):

 

2903

11

10

- - - Methyl chloride used in the manufacture of herbicides

5

2903

11

90

- - - Other

5

2903

12

00

- - Dichloromethane (methylene chloride)

0

2903

13

00

- - Chloroform (trichloromethane)

0

2903

14

00

- - Carbon tetrachloride

5

2903

15

00

- - 1,2‑Dichloroethane (ethylene dichloride)

5

2903

19

 

- - Other:

 

2903

19

10

- - - 1,1,1-trichloroethane (methyl chloroform)

5

2903

19

90

- - - Other

5

 

 

 

‑ Unsaturated chlorinated derivatives of acyclic hydrocarbons:

 

2903

21

 

- - Vinyl chloride (chloroethylene):

 

2903

21

10

- - - Vinyl chloride monomer (VCM)

0

2903

21

90

- - - Other

5

2903

22

00

- - Trichloroethylene

5

2903

23

00

- - Tetrachloroethylene (perchloroethylene)

5

2903

29

00

- - Other

5

2903

30

 

- Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons:

 

2903

30

10

- - Iodoform

5

2903

30

20

- - Methyl bromide

0

2903

30

90

- - Other

5

 

 

 

‑ Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:

 

2903

41

00

- - Trichlorofluoromethane

5

 

 

 

‑ Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:

 

2903

41

00

- - Trichlorofluoromethane

5

2903

42

00

- - Dichlorodifluoromethane

5

2903

43

00

- - Trichlorotrifluoroethanes

5

2903

44

00

- - Dichlorotetrafluoroethanes and chloropentafluoroethane

5

2903

45

 

- - Other derivatives perhalogenated only with fluorine and chlorine:

 

2903

45

10

- - - Chlorotrifluoromethane

5

 

 

 

- - - Derivatives of ethane:

 

2903

45

21

- - - - Pentachlorofluoroethane

5

2903

45

22

- - - - Tetrachlorodifluoroethane

5

 

 

 

- - - Derivatives of propane:

 

2903

45

31

- - - - Heptachlorofluoropropanes

5

2903

45

32

- - - - Hexachlorodifluoropropanes

5

2903

45

33

- - - - Pentachlorotrifluoropropanes

5

2903

45

34

- - - - Tetrachlorotetrafluoropropanes

5

2903

45

35

- - - - Trichloropentafluoropropanes

5

2903

45

36

- - - - Dichlorohexafluoropropanes

5

2903

45

37

- - - - Chloroheptafluoropropanes

5

2903

45

90

- - - Other

5

2903

46

00

- - Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes

5

2903

47

00

- - Other perhalogenated derivatives

5

2903

49

 

- - Other:

 

2903

49

10

- - - Derivatives of methane, ethane or propane, halogenated only with fluorine and chlorine

5

2903

49

20

- - - Derivatives of methane, ethane or propane, halogenated only with fluorine and bromine

5

2903

49

90

- - - Other

5

 

 

 

‑ Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons:

 

2903

51

00

- - 1, 2, 3, 4, 5, 6‑Hexachlorocyclohexane

5

2903

59

00

- - Other

5

 

 

 

‑ Halogenated derivatives of aromatic hydrocarbons:

 

2903

61

00

- - Chlorobenzene, o‑dichlorobenzene and p‑dichlorobenzene

5

2903

62

00

- - Hexachlorobenzene and DDT (1,1, 1‑trichloro‑2,2‑bis (p‑chlorophenyl ethane)

5

2903

69

00

- - Other

5

8414

 

 

Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters

 

8414

10

 

- Vacuum pumps:

 

8414

10

10

- - Electrically operated

10

8414

10

20

- - Not electrically operated

10

8414

20

00

- Hand‑ or foot‑operated air pumps

20

8414

30

 

- Compressors of a kind used in refrigerating equipment:

 

 

 

 

- - Having capacity exceeding 21 kW per hour or more; having displacement per revolution 220 cubic centimeter or more:

 

8414

30

11

- - - For air conditioning machines

0

8414

30

19

- - - Other

0

 

 

 

- - Other:

 

8414

30

91

- - - For air conditioning machines

0

8414

30

99

- - - Other

0

8414

40

00

- Air compressors mounted on a wheeled chassis for towing

5

 

 

 

‑ Fans:

 

8414

51

 

- - Table, floor, wall, window, ceiling or roof fans, with a self‑contained electric motor of an output not exceeding 125 W:

 

8414

51

10

- - - Table fans and box fans

50

8414

51

20

- - - Wall fans and ceiling fans

50

8414

51

30

- - - Floor fans

50

8414

51

90

- - - Other

50

8414

59

 

- - Other:

 

8414

59

10

- - - Of a capacity not exceeding 125 kW

20*

8414

59

90

- - - Other

10*

8414

60

00

- Hoods having a maximum horizontal side not exceeding 120 cm

30

8414

80

 

- Other:

 

 

 

 

- - Hoods having a maximum horizontal side exceeding 120 cm

 

8414

80

11

- - - Fitted with filter

5

8414

80

12

- - - Not fitted with filter, for industrial use

5

8414

80

19

- - - Not fitted with filter, other than for industrial use

5

8414

80

20

- - Blowers and the like

5

8414

80

30

- - Free piston generators for gas turbines

5

 

 

 

- - Compressors other than those of subheading 8414.30 and 8414.40:

 

8414

80

41

- - - Gas compression modules for use in oil drilling operations

5

8414

80

42

- - - Compressors for automotive air-conditioners

10

8414

80

43

- - - Sealed units for air conditioning units

10

8414

80

49

- - - Other

10

 

 

 

- - Air pumps:

 

8414

80

51

- - - Electrically operated

10

8414

80

59

- - - Not electrically operated:

5

 

 

 

- - Other

 

8414

80

91

- - - Electrically operated

10

8414

80

99

- - - Not electrically operated

5

8414

90

 

- Parts:

 

 

 

 

- - Of electrically operated equipment:

 

8414

90

11

- - - Of pumps or compressors

0

8414

90

12

- - - Of subheadings 8414.10 and 8414.40

0

8414

90

12

- - - Of subheadings 8414.60

10

8414

90

14

- - - Of subheadings 8414.30, 8414.80

0

8414

90

19

- - - Other

30

 

 

 

- - Of non-electrically operated equipment:

 

8414

90

91

- - - Of subheadings 8414.10 and 8414.40

0

8414

90

92

- - - Of subheading 8414.20

10

8414

90

93

- - - Of subheadings 8414.30 and 8414.80

0

8414

90

99

- - - Other

30

8415

 

 

Air conditioning machines, comprising a motor‑driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

 

8415

10

 

- Window or wall types, self‑contained or “split-system”:

 

8415

10

10

- - Of an output not exceeding 21.10 kW

50

8415

10

20

- - Of an output exceeding 21.10 kW but not exceeding 26.38 kW

50

8415

10

30

- - Of an output exceeding 26.38 kW but not exceeding 52.75 kW

20

8415

10

40

- - Of an output exceeding 52.75 kW

20

8415

20

00

- Of a kind used for persons, in motor vehicles 

30

 

 

 

- Other:

 

8415

81

 

- - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps):

 

 

 

 

- - - For use in aircraft:

 

8415

81

11

- - - - Of an output not exceeding 21.10 kW

50

8415

81

12

- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW

50

8415

81

13

- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW

20

8415

81

14

- - - - Of an output exceeding 52.75 kW

20

 

 

 

- - - For use in railway rolling stock:

 

8415

81

21

- - - - Of an output not exceeding 21.10 kW

50

8415

81

22

- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW

50

8415

81

23

- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW

20

8415

81

24

- - - - Of an output exceeding 52.75 kW

20

 

 

 

 - - - For use in road vehicles:

 

8415

81

31

- - - - Of an output not exceeding 21.10 kW

50

8415

81

32

- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW

50

8415

81

33

- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW

20

8415

81

34

- - - - Of an output exceeding 52.75 kW

20

 

 

 

- - - Other:

 

8415

81

91

- - - - Of an output not exceeding 21.10 kW

50

8415

81

92

- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW

50

8415

81

93

- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW

20

8415

81

94

- - - - Of an output exceeding 52.75 kW

20

8415

82

 

- - Other, incorporating a refrigerating unit :

 

 

 

 

- - - For use in aircraft:

 

8415

82

11

- - - - Of an output not exceeding 21.10 kW

50

8415

82

12

- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW

50

8415

82

13

- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW

20

8415

82

14

- - - - Of an output exceeding 52.75 kW

20

 

 

 

- - - For use in railway rolling stock:

 

8415

82

21

- - - - Of an output not exceeding 21.10 kW

50

8415

82

22

- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW

50

8415

82

23

- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW

20

8415

82

24

- - - - Of an output exceeding 52.75 kW

20

 

 

 

- - - For use in road vehicles:

 

8415

82

31

- - - - Of an output not exceeding 21.10 kW

50

8415

82

32

- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW

50

8415

82

33

- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW

20

8415

82

34

- - - - Of an output exceeding 52.75 kW:

20

 

 

 

- - - Other

 

8415

82

91

- - - - Of an output not exceeding 21.10 kW

50

8415

82

92

- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW

50

8415

82

93

- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW

20

8415

82

94

- - - - Of an output exceeding 52.75 kW

20

8415

83

 

- - Not incorporating a refrigerating unit:

 

 

 

 

- - - For use in aircraft:

 

8415

83

11

- - - - Of an output not exceeding 21.10 kW

30

8415

83

12

- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW

30

8415

83

13

- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW

20

8415

83

14

- - - - Of an output exceeding 52.75 kW

20

 

 

 

- - - For use in railway rolling stock:

 

8415

83

21

- - - - Of an output not exceeding 21.10 kW

30

8415

83

22

- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW

30

8415

83

23

- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW

20

8415

83

24

- - - - Of an output exceeding 52.75 kW

20

 

 

 

- - - For use in road vehicles:

 

8415

83

31

- - - - Of an output not exceeding 21.10 kW

30

8415

83

32

- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW

30

8415

83

33

- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW

20

8415

83

34

- - - - Of an output exceeding 52.75 kW

20

 

 

 

- - - Other:

 

8415

83

91

- - - - Of an output not exceeding 21.10 kW

30

8415

83

92

- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW

30

8415

83

93

- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW

20

8415

83

94

- - - - Of an output exceeding 52.75 kW

20

8415

90

 

- Parts:

 

 

 

 

- - Of machines of an output not exceeding 21.10 kW:

 

8415

90

11

- - - For use in aircraft or railway rolling stock

3

8415

90

12

- - - Chassis or cabinets, welded and painted

3

8415

90

19

- - - Other:

3

 

 

 

- - Of machines of an output exceeding 21.10 kW but not exceeding 26.38 kW:

 

8415

90

21

- - - For use in aircraft or railway rolling stock

3

8415

90

22

- - - Chassis or cabinets, welded and painted

3

8415

90

29

- - - Other

3

 

 

 

- - Of machines of an output exceeding 26.38 kW but not exceeding 52.75 kW:

 

8415

90

31

- - - For use in aircraft or railway rolling stock

3

8415

90

32

- - - Chassis or cabinets, welded and painted

3

8415

90

39

- - - Other

3

 

 

 

- - Of machines of an output exceeding 52.75 kW:

 

8415

90

91

- - - For use in aircraft or railway rolling stock

3

8415

90

92

- - - Chassis or cabinets, welded and painted

3

8415

90

99

- - - Other

3

8418

 

 

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15

 

8418

10

 

- Combined refrigerator‑freezers, fitted with separate external doors:

 

8418

10

10

- - Household type

50

8418

10

90

- - Other

3

 

 

 

‑ Refrigerators, household type:

 

8418

21

00

- - Compression‑type

50

8418

22

00

- - Absorption‑type, electrical

50

8418

29

00

- - Other

50

8418

30

 

- Freezers of the chest type, not exceeding 800 litters capacity:

 

8418

30

10

- - Not exceeding 200 litters capacity

30

8418

30

20

- - Exceeding 200 litters but not exceeding 800 litters capacity

20

8418

40

 

- Freezers of the upright type, not exceeding 900 litters capacity:

 

8418

40

10

- - Not exceeding 200 litters capacity

40

8418

40

90

- - Exceeding 200 litters but not exceeding 900 litters capacity

20

8418

50

 

- Other refrigerating or freezing chests, cabinets, display counters, show‑cases and similar refrigerating or freezing furniture

 

 

 

 

- - Not exceeding 200 litters capacity:

 

8418

50

11

- - - Suitable for medical use

10

8418

50

19

- - - Other

40

 

 

 

- - Exceeding 200 litters capacity:

 

8418

50

21

- - - Suitable for medical use

5

8418

50

22

- - - Refrigerating chambers

20

8418

50

29

- - - Other

20

 

 

 

‑ Other refrigerating or freezing equipment; heat pumps:

 

8418

61

 

- - Compression type units whose condensers are heat exchangers:

 

8418

61

10

- - - Water chillers with a refrigerating capacity exceeding 21.10 kW; refrigerating equipment with a refrigerating capacity of 10 tons or more and cooling to 200C or more; evaporative condensers, having a heating radiation of 30,000 kg calories per hour or more for refrigerating equipment; evaporators of the fin type, having the distance between the fins of 4 mm or more; evaporator of the plate freezer type or the contact freezer type

15

8418

61

90

- - - Other

0

8418

69

 

- - Other:

 

8418

69

10

- - - Beverage coolers

15

8418

69

20

- - - Water chillers having refrigerating capacities of 100 tons and above or exceeding 21.10 kW

15

8418

69

30

- - - Other water coolers

15

8418

69

40

- - - Heat pumps of a kind normally not for domestic use

15

8418

69

50

- - - Scale ice-maker units

5

8418

69

90

- - - Other

15

 

 

 

‑ Parts:

 

8418

91

 

- - Furniture designed to receive refrigerating or freezing equipment:

 

8418

91

10

- - - For goods of subheading 8418.10, 8418.21.00, 8418.22.00, 8418.29.00, 8418.30 or 8418.40

3

8418

91

90

- - - Other

3

8418

99

 

- - Other:

 

8418

99

10

- - - Evaporators and condensers

0

8418

99

20

- - - Cabinets and doors, welded and painted

3

8418

99

30

- - - Parts of water chillers with a refrigerating capacity exceeding 21.10 kW; parts of evaporators of the fin type having the distance between the fins of 4 mm or more

0

8418

99

40

- - - Aluminum roll bonds for subheadings 8418.10.10, 8418.21, 8418.22 and 8418.29

0

8418

99

90

- - - Other

0

8419

 

 

Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying,  evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non‑electric

 

 

 

 

‑ Instantaneous or storage water heaters, non‑electric:

 

8419

11

 

- - Instantaneous gas water heaters:

 

 

 

 

- - - For domestic use:

 

8419

11

11

- - - - Of copper

10

8419

11

19

- - - - Other

10

8419

11

90

- - - Other

10

8419

19

 

- - Other:

 

 

 

 

- - - For domestic use:

 

8419

19

11

- - - - Of copper

10

8419

19

19

- - - - Other

10

8419

19

90

- - - Other

10

8419

20

00

- Medical, surgical or laboratory sterilizers

0

 

 

 

‑ Dryers:

 

8419

31

 

- - For agricultural products:

 

 

 

 

- - - Electrically operated:

 

8419

31

11

- - - - Evaporators

0

8419

31

19

- - - - Other:

0

 

 

 

- - - Not electrically operated

 

8419

31

21

- - - - Evaporators

0

8419

31

29

- - - - Other

0

8419

32

 

- - For wood, paper pulp, paper or paperboard:

 

 

 

 

- - - Electrically operated:

 

8419

32

11

- - - - Evaporators

0

8419

32

19

- - - - Other

0

 

 

 

- - - Not electrically operated:

 

8419

32

21

- - - - Evaporators

0

8419

32

29

- - - - Other

0

8419

39

 

- - Other:

 

 

 

 

- - - Electrically operated:

 

8419

39

11

- - - - Machinery for the treatment of materials by a process involving heating, for the manufacture of Printed Circuit Board (PCB) / Printed Wiring Board (PWB) or Printed Circuit Assembly (PCA) [ITA/2 (AS2)]

0

8419

39

19

- - - - Other

0

8419

39

20

- - - Not electrically operated

0

8419

40

 

- Distilling or rectifying plant:

 

8419

40

10

- - Electrically operated

0

8419

40

20

- - Not electrically operated

0

8419

50

 

- Heat exchange units:

 

8419

50

10

- - Cooling towers

3

8419

50

20

- - Condensers for air conditioners for motor vehicles

10

8419

50

30

- - Other condensers for air conditioners

3

8419

50

40

- - Other, electrically operated

3

8419

50

90

- - Other, not electrically operated

3

8419

60

 

- Machinery for liquefying air or other gases:

 

8419

60

10

- - Electrically operated

0

8419

60

20

- - Not electrically operated

0

 

 

 

‑ Other machinery, plant and equipment:

 

8419

81

 

- - For making hot drinks or for cooking or heating food:

7

 

 

 

- - - Electrically operated:

 

8419

81

11

- - - - Cooking ranges

30

8419

81

19

- - - - Other

30

 

 

 

- - - Not electrically operated:

 

8419

81

21

- - - - Cooking ranges

30

8419

81

29

- - - - Other

30

8419

89

 

- - Other:

 

 

 

 

- - - Electrically operated:

 

8419

89

11

- - - - Evaporators for air-conditioning machines for motor vehicles

0

8419

89

12

- - - - Chemical vapor deposition apparatus for semiconductor production [ITA1/B-114]; apparatus for rapid heating of semiconductor wafers [ITA1/B-162]

0

8419

89

13

- - - - Machinery for the treatment of material by a process involving heating, for the manufacture of PCB/PWBs or PCAs [ITA/2(AS2)]

0

8419

89

14

- - - - Chemical vapor deposition apparatus for flat panel display production [(ITA/2)(AS2)]

0

8419

89

19

- - - - Other

0

8419

89

20

- - - Not electrically operated

0

8419

90

 

- Parts:

 

 

 

 

- - Of electrically operated articles:

 

8419

90

11

- - - Parts of chemical vapor deposition apparatus for semiconductor production [ITA1/B-115]; parts of apparatus for rapid heating of semiconductor wafers [ITA1/B-164]

0

8419

90

12

- - - Parts of machinery for the treatment of materials by a process involving heating, for the manufacture of PCB/PWBs or PCAs [ITA/2(AS2)]

0

8419

90

13

- - - Parts of chemical vapor deposition apparatus for flat panel display production [(ITA/2)(AS2)]

0

8419

90

14

- - - Casings for cooling towers of subheading 8419.50.10

0

8419

90

15

- - - Of machinery and plant, of a kind use for non-domestic purpose

0

8419

90

19

- - - Other

0

 

 

 

- - Of non-electrically operated articles:

 

8419

90

21

- - - Casings for cooling towers of subheading 8419.50.10

0

8419

90

22

- - - For goods of subheadings 8419.11.11 and 8419.19.11

0

8419

90

23

- - - For goods of subheadings 8419.11.19 and 8419.19.19

0

8419

90

24

- - - Of machinery and plant, of a kind use for non-domestic purpose

0

8419

90

29

- - - Other

0

8450

 

 

Household or laundry‑type washing machines, including machines which both wash and dry

 

 

 

 

‑ Machines, each of a dry linen capacity not exceeding 10 kg:

 

8450

11

 

- - Fully‑automatic machines:

 

8450

11

10

- - - Each of a dry linen capacity not exceeding 6 kg

40

8450

11

20

- - - Each of a dry linen capacity exceeding 6 kg

40

8450

12

 

- - Other machines, with built‑in centrifugal drier:

 

8450

12

10

- - - Each of a dry linen capacity not exceeding 6 kg

40

8450

12

20

- - - Each of a dry linen capacity exceeding 6 kg

40

8450

19

 

- - Other:

 

8450

19

10

- - - Each of a dry linen capacity not exceeding 6 kg

40

8450

19

20

- - - Each of a dry linen capacity exceeding 6 kg

40

8450

20

00

- Machines, each of a dry linen capacity exceeding 10 kg

40

8450

90

 

- Parts:

 

8450

90

10

- - Of goods of subheading 8450.20

3

8450

90

20

- - Of goods of subheading 8450.11, 8450.12 or 8450.19

3

8485

90

90

- - Other

0

8501

 

 

Electric motors and generators (excluding generating sets)

 

8501

10

 

- Motors of an output not exceeding 37.5W

 

8501

10

11

- - - Stepper motors

30

8501

10

12

- - - Spindle motors

30

8501

10

19

- - - Other

30

 

 

 

- - Other motors including universal (AC/DC) motors:

 

8501

10

91

- - - Stepper motors

30

8501

10

92

- - - Spindle motors

30

8501

10

99

- - - Other

30

8501

20

 

- Universal AC/DC motors of an output exceeding 37.5 W:

 

8501

20

10

- - Of an output not exceeding 1 kW

30

8501

20

20

- - Of an output exceeding 1 kW

30

 

 

 

‑ Other DC motors; DC generators:

 

8501

31

 

- - Of an output not exceeding 750 W:

 

8501

31

10

- - - Motors

30

8501

31

20

- - - Generators

30

8501

32

 

- - Of an output exceeding 750 W but not exceeding 75 kW:

 

 

 

 

 - - - Motors:

 

8501

32

11

- - - - Of an output not exceeding 10 kW

10

8501

32

12

- - - - Of an output exceeding 10 kW but not exceeding 37.5 kW

10

8501

32

19

- - - - Of an output exceeding 37.5 kW

5

 

 

 

- - - Generators:

 

8501

32

21

- - - - Of an output not exceeding 10 kW

10

8501

32

22

- - - - Of an output exceeding 10 kW but not exceeding 37.5 kW

10

8501

32

29

- - - - Of an output exceeding 37.5 kW

5

8501

33

 

- - Of an output exceeding 75 kW but not exceeding 375 kW:

 

8501

33

10

- - - Motors

0

8501

33

20

- - - Generators

0

8501

34

 

- - Of an output exceeding 375 kW:

 

8501

34

10

- - - Motors

0

 

 

 

- - - Generators:

 

8501

34

21

- - - - DC generators of an output 10,000 kW or more

0

8501

34

29

- - - - Other

0

8501

40

 

- Other AC motors, single‑phase:

 

8501

40

10

- - Of an output not exceeding 1 kW

30*

8501

40

20

- - Of an output exceeding 1 kW

5

 

 

 

‑ Other AC motors, multi‑phase:

 

8501

51

00

- - Of an output not exceeding 750 W

30*

8501

52

 

- - Of an output exceeding 750 W but not exceeding 75 kW:

 

8501

52

10

- - - Of an output not exceeding 1 kW

10*

8501

52

20

- - - Of an output exceeding 1 kW but not exceeding 37.5 kW

10*

8501

52

30

- - - Of an output exceeding 37.5 kW

0

8501

53

00

- - Of an output exceeding 75 kW

0

 

 

 

‑ AC generators (alternators):

 

8501

61

 

- - Of an output not exceeding 75 kVA:

 

8501

61

10

- - - Of an output not exceeding 12.5 kVA

30

8501

61

20

- - - Of an output exceeding 12.5 kVA

30

8501

62

00

- - Of an output exceeding 75 kVA but not exceeding 375 kVA

10

8501

63

00

- - Of an output exceeding 375 kVA but not exceeding 750 kVA

0

8501

64

 

- - Of an output exceeding 750 kVA:

 

8501

64

10

- - - Generators of an output 10,000 kVA or more

0

8501

64

90

- - - Other

0

 

 

 

 

 

 

APPENDIX II

LIST OF AMENDED TAX RATES OF A NUMBER OF COMMODITY GROUPS OF SPARE PARTS AND ACCESSORIES OF ELECTRIC AND REFRIGERATING PRODUCTS FOR DOMESTIC USE, SPECIFIED IN THE PREFERENTIAL IMPORT TARIFFS (TABLE II)

Ordinal number

Descriptions

Code

Tax rate (%)

1

2

3

4

1

DC electric motors used for commodity items of headings 8415,  8418 and 8450

8501.40.10;

8501.51.00;

8501.52.10

5

 

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