Decision No. 1655/1998/QD-BTM dated December 25, 1998 of the Ministry of Trade issuing the list of consumer goods to help determine import tax payment time limit
ATTRIBUTE
| Issuing body: | Ministry of Trade | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 1655/1998/QD-BTM | Signer: | Luong Van Tu |
| 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: | 25/12/1998 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Commerce - Advertising, Export - Import, Tax - Fee - Charge |
THE MINISTRY OF TRADE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------- |
No.1655/1998/QD-BTM | Hanoi, December 25, 1998 |
After consulting the concerned ministries and branches,
FOR THE MINISTER OF TRADE VICE MINISTER Luong Van Tu |
Heading | Subheading | Description of goods items | |
0201 | Meat of bovine animals, fresh or chilled | ||
0202 | Meat of bovine animals, frozen | ||
0203 | Meat of swine, fresh, chilled or frozen | ||
0204 | Meat of sheep or goats, fresh, chilled or frozen | ||
0205 | 00 | 00 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen |
0206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies... | ||
0207 | Meat and edible offal of poultry of heading No.01.05... | ||
0208 | Other meat and edible meat offal... | ||
0209 | 00 | 00 | Pig fat, free of lean meat, and poultry fat (not yet rendered)... |
0210 | Meat and edible meat offal... | ||
0301 | Live fish (other than those for breeding) | ||
Heading | Subheading | Description of goods items | |
0302 | Fish, fresh or chilled... | ||
0303 | Fish, frozen... | ||
0304 | Fish fillets and other fish meat... | ||
0305 | Fish, dried, salted or in brine; smoked fish... | ||
0306 | Crustaceans...(other than those used as live breeding) | ||
0307 | Mollusks... (other than those used as live breeding) | ||
0401 | Milk and cream, not yet concentrated nor containing added sugar or other sweeteners. | ||
0402 | Milk and cream, concentrated or containing added sugar or other sweeteners. | ||
0403 | Buttermilk, curd and cream, yogurt, kephir... | ||
0404 | Whey, whether or not concentrated.... | ||
0405 | Butter and other fats... (other than butter oil) | ||
0406 | Cheese and crud for making cheese | ||
0407 | 00 | Eggs of birds and poultry, in sell... (other than those for breeding) | |
0408 | Eggs of birds and poultry, not in shell... | ||
0409 | 00 | 00 | Natural honey |
0410 | 00 | Foods and animal origin, not elsewhere specified or included... | |
0603 | Cut flowers and flower buds... | ||
0604 | Foliage, branches and other parts of plants... | ||
0701 | Potatoes, fresh or chilled (other than those for breeding) | ||
0702 | 00 | 00 | Tomatoes, fresh or chilled |
Heading | Subheading | Description of goods items | |
0703 | Onions, shallot, garlic, leeks...(other than those for breeding) | ||
0704 | Cabbages, cauliflower, kohlrabi, kale | ||
0705 | Lettuce and chicory, fresh or chilled | ||
0706 | Carrots, turnips, salad beetroots... | ||
0707 | 00 | 00 | Cucumbers and gherkins, fresh or chilled |
0708 | Leguminous vegetables, wether or not shelled, fresh or chilled | ||
0709 | Other vegetables, fresh or chilled | ||
0710 | Assorted vegetables (whether or not cooked by steaming or boiling) frozen | ||
0711 | Assorted vegetables, provisionally preserved. | ||
0712 | Dried vegetables, whole, cut, sliced, broken or in powder. | ||
0713 | Dried leguminous vegetables of various kinds, shelled...(other than those for breeding) | ||
0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes. | ||
- Coconut | |||
0801 | 11 | 00 | + Desiccated |
0801 | 19 | 00 | + Other |
-Brazil nuts | |||
0801 | 21 | 00 | + In shell |
0801 | 22 | 00 | + Shelled |
- Cashew nuts | |||
0801 | 32 | 00 | + Shelled |
Heading | Subheading | Description of goods items | |
0802 | Other nuts, fresh or dried, whether or not shelled or peeled | ||
0803 | 00 | 00 | Bananas, including plantains, fresh or dried |
0804 | Dated, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried | ||
0805 | Citrus fruit, fresh or dried | ||
0806 | Grapes, fresh or dried | ||
0807 | Melons (including watermelons) and papaws, fresh | ||
0808 | Apples, pears and quinces, fresh | ||
0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh | ||
0810 | Other fruits, fresh | ||
0811 | Fruits and nuts of various kinds, uncooked or cooked by steaming... | ||
0812 | Fruits and nuts, provisionally preserved... | ||
0813 | Dried fruits | ||
0814 | 00 | 00 | Peel of citrus fruits |
- Roasted coffee | |||
0901 | 21 | 00 | + Not decaffeinated |
0901 | 22 | 00 | + Decaffeinated |
0902 | Tea, whether or not flavored | ||
0903 | 00 | 00 | Mate |
0904 | Pepper of the genus Piper | ||
0909 | Seeds of anise, badian, fennel | ||
Heading | Subheading | Description of goods items | |
0910 | Ginger, saffron, turmeric, thyme, bay leaves, curry | ||
1006 | 20 | 00 | - Husked (brown) rice |
1006 | 30 | 00 | - Semi-milled or wholly milled rice |
1006 | 40 | 00 | - Broken rice |
1206 | 00 | 00 | Sunflower seeds, whether or not broken (other than those for breeding) |
1501 | 00 | 00 | Pig fat (including lard) and poultry fat |
1507 | Soya-bean oil and its fractions | ||
1507 | 90 | 10 | + Refined |
1507 | 90 | 90 | + Other |
1508 | Ground-nut oil and its fractions | ||
1508 | 90 | 10 | + Refined |
1508 | 90 | 90 | + Other |
1509 | Olive oil and its fractions | ||
1509 | 90 | 10 | + Refined |
1509 | 90 | 90 | + Other |
1510 | 00 | Other oils and their fractions, obtained from olive | |
1510 | 00 | 91 | + Refined |
1510 | 00 | 99 | + Other |
1511 | Palm oil and its fractions | ||
1511 | 90 | 90 | + Other |
1512 | Sunflower seed oil | ||
Heading | Subheading | Description of goods items | |
1512 | 19 | 10 | --- Refined oil |
1512 | 19 | 90 | --- Other |
1512 | 29 | 10 | --- Refined |
1512 | 29 | 90 | --- Other |
1513 | Coconut oil | ||
1513 | 19 | 10 | --- Refined |
1513 | 19 | 90 | --- Other |
1513 | 29 | 10 | --- Refined |
1513 | 29 | 90 | --- Other |
1514 | Rape oil | ||
1514 | 90 | 10 | + Refined |
1514 | 90 | 90 | + Other |
1515 | 29 | 90 | --- Other |
1515 | 40 | 90 | + Other |
1515 | 50 | 90 | + Other |
1515 | 60 | 90 | + Other |
1515 | 90 | 90 | --- Other |
1516 | Animal fats and oils | ||
1517 | 10 | 00 | - Margarine, excluding liquid margarine |
1517 | 90 | 90 | + Other |
16 | THE WHOLE CHAPTER 16 | ||
1701 | Cane or beet sugar | ||
- Other | |||
Heading | Subheading | Description of goods items | |
1701 | 91 | 00 | + Containing added flavoring or coloring matter |
1701 | 99 | + Other | |
1701 | 99 | 10 | --- White sugar |
1701 | 99 | 90 | --- Other |
1704 | Sugar confectionery (including white chocolate), not containing cocoa | ||
1806 | Chocolate and other edible preparations containing cocoa | ||
1901 | Malt extract... (other than those prescribed for use through ducts, not for being taken by mouth) | ||
1902 | Pasta,..., such as spaghetti | ||
- Pasta | |||
1903 | 00 | 00 | Tapioca |
1904 | Prepared foods obtained from the swelling or roasting of cereals | ||
1905 | Bread, pastry, cakes and other bakers’ wares...(other than those of 1905.90.10) | ||
2001 | Vegetables, fruits, nuts and other edible parts of plants | ||
2002 | Tomatoes, otherwise prepared or preserved | ||
2003 | Mushroom and truffles, prepared or preserved | ||
2004 | Other vegetables, prepared or preserved | ||
2005 | Other vegetables, prepared or preserved | ||
2006 | Vegetables and fruits... preserved by sugar | ||
2007 | Jams, fruit jellies, marmalades | ||
Heading | Subheading | Description of goods items | |
2008 | Fruits... otherwise prepared or preserved | ||
2009 | Fruit juices,... vegetable juices | ||
2101 | Extracts, essences and concentrates of coffee, tea | ||
2103 | Sauces and preparations... mixed condiments and seasonings | ||
2104 | Soup, broths and preparations therefor | ||
2015 | 00 | 00 | Ice cream and similar products, whether or not containing cocoa |
2106 | 90 | 20 | + Preparations for making jelly |
2106 | 90 | 90 | + Other |
2201 | Waters, including natural mineral water | ||
2202 | Waters, including mineral waters,... containing added sugar | ||
2203 | 00 | 00 | Beer made from malt |
2204 | Wine made from fresh grapes | ||
2205 | Vermouth and other wines | ||
2206 | Other fermented beverages | ||
2207 | Undenatured ethyl alcohol of an alcoholic strength of 80% vol or higher | ||
2208 | Undenatured ethyl alcohol of an alcoholic strength of under 80% vol | ||
2209 | 00 | 00 | Vinegar and substitutes therefor obtained from acetic acid |
2402 | Cigars, cheroots, cigarillos and cigarettes | ||
2403 | Processed tobacco | ||
3303 | 00 | 00 | Perfumes and fair fresher |
Heading | Subheading | Description of goods items | |
3304 | Cosmetics or make-up preparations | ||
3305 | Preparations for use on the hair | ||
3306 | Preparations for oral or dental hygiene | ||
3307 | Pre-shave, shaving or after-shave preparations | ||
3401 | Soap...(other than soap cast) | ||
3402 | Organic surface-active agents | ||
3405 | Polishes and creams of various kinds for footwear | ||
3406 | 00 | 00 | Candles, tapers and the like |
3604 | Fireworks | ||
3604 | 90 | 90 | -- Other |
3605 | 00 | 00 | Matches |
3606 | 10 | 00 | -Liquid fuels... for filling or refilling lighters |
3606 | 90 | 10 | -- Lighter flints |
3702 | Photographic film in rolls...(other than those of 3702.10.00, 3702.41.00, 3702.42.00, 3702.43.00, 3702.44.00 and the kinds specially manufactured for medical and cinematographic use) | ||
3703 | Photographic paper...(other than those of 3703.10.90) | ||
3918 | Floor coverings of plastics | ||
3922 | Bath-tubs, shower-baths, wash-basins | ||
3924 | Tableware, kitchenware | ||
3925 | Articles of plastics for construction use | ||
Heading | Subheading | Description of goods items | |
3926 | Other products of plastics (except for riot shields, light-reflective nails and nets impregnated with mosquito killer) | ||
4201 | 00 | 00 | Saddlery and harness for animals |
4202 | Trunks, suit-cases, vanity-cases | ||
4203 | Articles of apparel and clothing accessories of leather | ||
4203 | Articles and apparel and clothing accessories | ||
4304 | Artificial fur and articles thereof | ||
4419 | 00 | 00 | Tableware and kitchenware of wood |
4420 | Wood marquetry and inlaid wood; caskets, and cases for jewelry | ||
4421 | Other articles of wood (other than those of 4421.90.10) | ||
46 | THE WHOLE CHAPTER 46 | ||
4803 | 00 | Toilet or facial tissue, towel | |
4814 | Wallpaper and similar wall coverings | ||
4805 | 00 | 00 | Floor coverings on a base of paper or of paperboard |
4818 | Toilet paper and similar paper | ||
4909 | 00 | 00 | Printed or illustrated postcards |
4910 | 00 | 00 | Calendars of various kinds, including calendar blocks |
57 | THE WHOLE CHAPTER 57 | ||
61 | THE WHOLE CHAPTER 61, except for 6114.30.10 and 6114.90.10 | ||
62 | THE WHOLE CHAPTER 62, except for 6211.33.10 and 6211.39.10 | ||
Heading | Subheading | Description of goods items | |
6301 | Blankets and traveling rugs | ||
6302 | Bed linen, table linen, toilet linen | ||
6303 | Curtains (including drapes) and interior blinds | ||
6304 | Other house-furnishing textile articles | ||
6307 | 10 | 00 | - Floor cloths, dish cloths, duster and similar cleaning cloths |
6308 | 00 | 00 | Sets of decorative fabrics and yarn |
6309 | 00 | 00 | Worn clothing and other worn garment articles |
64 | THE WHOLE CHAPTER 64, except for 6405.90.10, 6405.90.20 and heading No.6406 | ||
6503 | 00 | 00 | Felt hats and other felt headgear |
6504 | 00 | 00 | Hats and other headgear |
6505 | Hats and other headgear, knitted or crocheted | ||
6506 | Other headgear | ||
6506 | 91 | 00 | - Of rubber or plastics |
6506 | 92 | 00 | - Of furskin |
6506 | 99 | 00 | - Of other materials |
6601 | Umbrellas and sun-shades | ||
6602 | 00 | 00 | Walking-sticks, sticks |
6702 | Artificial flowers, foliage and fruits and parts thereof | ||
6910 | Sinks, wash basins, wash basin pedestals, bath-tubs | ||
6911 | Tableware, kitchenware of porcelain, other household articles and sanitary ware of porcelain or china | ||
Heading | Subheading | Description of goods items | |
6912 | 00 | 00 | Tableware, kitchenware, other household articles and sanitary ware of ceramic |
6913 | Statuettes and other ornamental articles of ceramic and porcelain | ||
6914 | Other products of ceramic and porcelain | ||
7013 | Tableware, kitchenware,... of glass | ||
7018 | 10 | 00 | - Glass beads, imitation pearls, imitation precious stones |
7018 | 90 | 90 | + Other |
7113 | Jewelry articles and separate parts thereof | ||
7114 | Articles of goldsmith or silversmith | ||
7116 | Articles of pearls,...precious or semi-precious stones | ||
7117 | Imitation jewelry | ||
7321 | Stoves, ranges, grates, cookers | ||
7323 | Tableware, kitchenware, household utensils | ||
7324 | Sanitary ware and parts thereof | ||
7418 | Tableware, kitchenware...of copper, sanitary ware | ||
7615 | Tableware, kitchenware...of aluminum, sanitary ware | ||
8210 | 00 | 00 | Hand mechanical appliances...used in the preparation of foods or drinks |
8212 | Razors and zaror blades | ||
8214 | 20 | 00 | - Manicure or pedicure sets |
8215 | Spoons, forks, ladles | ||
Heading | Subheading | Description of goods items | |
8306 | Bells, gongs...,photograph and picture frames..., mirrors | ||
8414 | 51 | 00 | -- Desk fans, floor fans,...ventilators...(other than industrial fans) |
8414 | 59 | 00 | + Other (other than industrial fans) |
8415 | Air conditioners | ||
8415 | 10 | 00 | - Window or wall types, self-contained |
8415 | 20 | 00 | - Of a kind for human use, mounted in automobiles of various kinds |
8415 | 81 | 00 | --- Of a capacity of 90,000 BTU/h or less |
8415 | 82 | 10 | --- Of a capacity of 90,000 BTU/h or less |
8415 | 83 | 10 | --- Of capacity of 90,000 BTU/h or less |
8418 | Refrigerators | ||
- Refrigerators of household type (other than SKD, CKD, IKD component sets) | |||
8418 | 21 | 00 | + Compression type |
8418 | 22 | 00 | + Absorption type, electrical |
8418 | 29 | 00 | + Other |
8418 | 30 | - Freezers, of the chest type, with a capacity not exceeding 800 liters | |
8418 | 30 | 10 | + With a capacity of up to 200 liters |
8418 | 40 | 10 | + With a capacity of up to 200 liters |
8421 | 12 | + Clothes-dryers | |
8421 | 12 | 10 | --- Electrically operated |
8421 | 12 | 20 | --- Not electrically operated |
8422 | Dish washing machines | ||
Heading | Subheading | Description of goods items | |
8422 | 11 | 00 | + Of the household type |
8450 | Household washing machines...(other than those of 8450.20.00 and 8450.90.00) | ||
8452 | 10 | 00 | - Household sewing machines |
8509 | Electro-mechanical domestic appliances, with self-contained electric motors | ||
8510 | Shavers, hair clippers and hair-removing appliances, with self-contained electric motors | ||
8516 | Electronic instaneous water heaters... (Other than those of 8516.80 and 8516.90.00) | ||
8518 | Microphones and stands thereof; loudspeakers, whether or not mounted in their enclosures | ||
- Loudspeakers, whether or not mounted in their enclosures | |||
8518 | 21 | 00 | + Single loudspeakers, mounted in the same enclosures |
8518 | 22 | 00 | + Multiple loudspeakers, mounted in the same enclosures |
8518 | 30 | - Headphones and combined microphone/speaker sets | |
8518 | 30 | 10 | + Headphones |
8518 | 40 | 00 | - Audio-frequency electric amplifiers (other than CDK, IDK component sets) |
8518 | 50 | 00 | - Electric sound amplifiers (other than CKD, IKD component sets) |
8519 | Turntables,...cassette players and other sound reproducing apparatus (other than CKD, IKD component sets and professional type) | ||
Heading | Subheading | Description of goods items | |
8520 | Magnetic tape recorders and other sound recording apparatus (other than CKD, IKD component sets and professional type | ||
8520 | 32 | 00 | + Digital audio type |
8520 | 39 | 00 | + Other, of cassette type |
8520 | 90 | 00 | - Other |
8521 | Video recorders and players (other than component sets and professional type) | ||
8523 | Blank (unrecorded) tapes and discs, for sound recording | ||
- Magnetic tapes (other than Utamic and Betacam professional tapes and pan-cake tapes): | |||
8523 | 11 | + Of a width not exceeding 4mm | |
8523 | 11 | 10 | --- Video cassette tapes |
8523 | 11 | 90 | --- Other |
8523 | 12 | + Of a width exceeding 4mm, but not exceeding 6.5mm | |
8523 | 12 | 10 | --- Video cassette tapes |
8523 | 12 | 90 | --- Other |
8523 | 13 | + Of a width exceeding 6.5mm | |
8523 | 13 | 10 | --- Video cassette tape |
8523 | 13 | 90 | --- Other |
8524 | Gramophone records, tapes and other recorded media for sound | ||
8524 | 10 | 00 | - Gramophone records |
- Discs for laser reading system | |||
Heading | Subheading | Description of goods items | |
8524 | 32 | 00 | + For reproducing sound only |
8524 | 39 | 00 | + Other |
- Other magnetic tapes | |||
8524 | 51 | + Of a width exceeding 4mm | |
8524 | 51 | 90 | --- Other |
8524 | 52 | + Of a width exceeding 4mm but not exceeding 6.5mm | |
8524 | 52 | 90 | --- Other |
8524 | 53 | + Of a width exceeding 6.5mm | |
8524 | 53 | 90 | --- Other |
8527 | Reception apparatus for telephones, television...(other than CKD, IKD components sets) | ||
8528 | Television receivers | ||
8528 | 12 | 00 | + Color (other than CKD, IKD component sets) |
8528 | 13 | 00 | + Black and white... (other than CKD, IKD component sets) |
8528 | 30 | 90 | + Other |
8539 | Electric filament or discharge lamps | ||
8539 | 22 | 90 | --- Other |
8539 | 29 | 20 | --- Other, of a capacity of over 200W |
8539 | 31 | 10 | --- For decoration |
8539 | 31 | 90 | --- Other |
8711 | Motorcycles (including mopeds) and motorized bicycles (other than side-cars and CKD, IKD component sets) | ||
Heading | Subheading | Description of goods items | |
8712 | Bicycles... (other than racing bicycles) | ||
9101 | Wrist watches, pocket watches | ||
9102 | Other wrist watches, pocket watches | ||
9103 | Clocks fitted with personal watch movements | ||
9105 | Other kinds of clocks (other than marine chronometers and similar machines) | ||
9401 | Seats | ||
9401 | 30 | 00 | - Swivel seats with variable height adjustment |
9401 | 40 | 00 | - Seats,... convertible into beds |
9401 | 50 | 00 | - Seats of cane, osier, bamboo or similar materials: |
- Other seats, with wooden frames: | |||
9401 | 61 | 00 | + Upholstered |
9401 | 69 | 00 | + Other |
- Other seats, with metal frames | |||
9401 | 71 | 00 | + Upholstered |
9401 | 79 | 00 | + Other |
9401 | 80 | 00 | - Other seats |
9403 | Other furniture (beds, chests, tables, chair...) and parts thereof | ||
9403 | 10 | 00 | - Metal furniture of kind used in offices |
9403 | 20 | 00 | - Other metal furniture |
9403 | 30 | 00 | - Wooden furniture of kind used in offices |
9403 | 40 | 00 | - Wooden furniture of kind used in kitchen |
9403 | 50 | 00 | - Wooden furniture of kind used in bedrooms |
9403 | 60 | 00 | - Other wooden furniture |
Heading | Subheading | Description of goods items | |
9403 | 70 | 00 | - Furniture of plastics |
9403 | 80 | 00 | - Furniture of other materials |
9404 | Bed mattress supports; articles of bedding | ||
9405 | Lamps of various kinds, including searchlights and spotlights | ||
9405 | 10 | - Chandeliers and other electric ceiling or wall lighting fitting | |
9405 | 10 | 20 | + Fluorescent light fittings |
9405 | 10 | 90 | + Other |
9405 | 20 | - Electric desk, beside or floor-standing lamps | |
9405 | 20 | 90 | + Other |
9405 | 30 | 20 | - Lighting sets of a kind used of Christmas tress |
9405 | 50 | - Non-electric lamps and lighting fittings | |
9405 | 50 | 20 | + Hurricane lamps |
9405 | 50 | 30 | + Other kerosene lamps |
9405 | 50 | 90 | + Other |
9504 | Articles for funfair, table games | ||
9505 | Articles for festivals, carnivals | ||
9603 | 21 | 00 | + Tooth brushes |
9603 | 29 | 00 | + Other |
9603 | 90 | 00 | + Other |
9605 | 00 | 00 | Travel sets for personal hygiene, sewing sets... |
9613 | Cigarette lighters and other lighters...(other than parts) | ||
Heading | Subheading | Description of goods items | |
9614 | Smoking pipes of various kinds and cigar or cigarette holders | ||
9615 | Combs, hair slides and the like | ||
9617 | 00 | 10 | - Vacuum flasks and other vacuum vessels, complete with cases. |
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