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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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:	12/2006/QD-BTC	Signer:	Truong Chi Trung
Type:	Decision	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	03/03/2006	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Export - Import , Policy , Tax - Fee - Charge

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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 (%)

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

8501.40.10;

8501.51.00;

8501.52.10

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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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