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

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ATTRIBUTE

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
Issuing body: Ministry of TradeEffective date:
Known

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Official number:1655/1998/QD-BTMSigner:Luong Van Tu
Type:DecisionExpiry date:
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Issuing date:25/12/1998Effect status:
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Fields:Commerce - Advertising , Export - Import , Tax - Fee - Charge
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Effect status: Known

THE MINISTRY OF TRADE
-------
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
----------
No.1655/1998/QD-BTM
Hanoi, December 25, 1998
 
DECISION
ISSUING THE LIST OF CONSUMER GOODS TO HELP DETERMINE IMPORT TAX PAYMENT TIME LIMIT
THE MINISTER OF TRADE
Pursuant to Point e, Clause 3, Article 4 of Decree No.94.1998/ND-CP of November 17, 1998 of the Government detailing the implementation of Law No.04/1998/QH10 of May 20, 1998 amending and supplementing a number of Article of the Law on Export Tax and Import Tax;
After consulting the concerned ministries and branches
,
DECIDES:
Article 1.- To issue together with this Decision the list of consumer goods to help determine the import tax payment time limit.
Article 2. - This Decision takes effect from January 1st, 1999.
 

 
FOR THE MINISTER OF TRADE
VICE MINISTER




Luong Van Tu
 
THE LIST
OF CONSUMER GOODS FOR DETERMINATION OF IMPORT TAX PAYMENT TIME LIMIT
of December 25, 1998 of the Minister of Trade)(Issued together with Decision No.1655/1998/QD-BTM
This list was elaborated on the basis of the Import Tariff issued together with Decision No.1803/1998/ QD-BTC of December 11, 1998 of the Ministry of Finance)
This list shall be used on the following principles:
1. In cases where only 4-digit code numbers (or 6-digit ones) are listed, all 8-digit code numbers pertaining to 4-digit headings (or 6-digit sub- headings) shall be considered consumer goods.
For example: All 8-digit code numbers of heading No.0201 (Meat of bovine animals, fresh or chilled) and all 8-digit code numbers of sub-heading No.0407.00 (Eggs of birds and poultry in shell,...) shall be considered consumer goods, except otherwise provided for in the list (for example: "other than those for breeding").
2. For cases where some 4-digit and 6-digit code numbers are extended to 8-digit code numbers, only such 8-digit code numbers are considered consumer goods.
For example: As only code number of 8518.30.10 is extended in sub-heading No.8518.30, only headphones of various kinds shall be considered consumer goods, while combined microphone/speaker sets (8518.30.20) shall not be considered consumer goods.
3. To avoid too long a list, the description of goods items in a number of cases is shortened compared to that in the Import Tariff (described with three dots). The implementation shall be based on the description of goods items in the Import Tariff.
4. This list shall be used only for the determination of import tax payment time limit; it is not related to and does not affect other current regulations of the State on import goods management.

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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