Decision No. 37/2008/QD-BTC dated June 12, 2008 of the Government amending preferential import tax rates for a number of commodity groups in the preferential import tariff

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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:	37/2008/QD-BTC	Signer:	Do Hoang Anh Tuan
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:	12/06/2008	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	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

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

No. 37/2008/QD-BTC

Ha Noi, June 12, 2008

DECISION

AMENDING PREFERENTIAL IMPORT TAX RATES FOR A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committees Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, 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 Tariff according to the List of taxable commodity groups and the preferential tax rate bracket for each commodity group;
Pursuant to the Governments Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;
Pursuant to the Governments 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 Governments Resolution No. 10/2008/NQ-CP of April 17, 2008, on measures to curb inflation, stabilize macro economy and assure social security and sustainable growth;
At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To amend preferential import tax rates for a number of commodity groups specified in the Finance Ministers Decision No. 106/2007/QD-BTC of December 20, 2007, and amending and supplementing Decisions, into new preferential import tax rates specified in the List attached to this Decision and applicable to customs declarations of imported goods declared with customs offices from June 20, 2008.

Article 2.- This Decision takes effect 15 days after its publication in CONG BAO.

FOR THE MINISTER OF FINANCE
VICE MINISTER

Do Hoang Anh Tuan

LIST

OF AMENDED IMPORT TAX RATES FOR A NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF
(Attached to the Finance Ministers Decision No. 37/2008/QD-BTC of June 12, 2008)

Code				Description	Tax rate (%)

2009	50	00	00	- Tomato juice	39

33.04				Beauty or make-up preparations and preparations for the care of the skin (other than medicaments) including sunscreen or suntan preparations; manicure or pedicure preparations
3304	10	00	00	- Lip make-up preparations	36
3304	20	00	00	- Eye make-up preparations	36
3304	30	00	00	- Manicure or pedicure preparations	28
				- Other
3304	91	00	00	- - Powders, whether or not compressed	36
3304	99			- - Other
3304	99	10	00	- - - Face and skin creams and lotions	27
3304	99	20	00	- - - Anti-acne creams	15
3304	99	90	00	- - - Other	27
33.07				Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties
3307	10	00	00	- Pre-shave, shaving or after-shave preparations	36
3307	20	00	00	- Personal deodorants and antiperspirants	36
3307	30	00	00	- Perfumed bath salts and other bath preparations	36
				- Preparations for perfuming or deodorizing rooms, including odoriferous reparations used during religious rites:
3307	41	00	00	- - Agarbatti and other odoriferous preparations which operate by burning	36
3307	49			- - Other
3307	49	10	00	- - - Room perfuming preparations	36
3307	49	90	00	- - - Other	36
3307	90			- Other:
3307	90	10	00	- - Animal toilet preparations; other perfumery or cosmetics including depilatories	36
3307	90	20	00	- - Contact lens solution	35
3307	90	30	00	- - Papers and tissues, impregnated or coated with perfume or cosmetics	36
3307	90	40	00	- - Perfume or other cosmetics, including depilatories	36
3307	90	90	00	- - Other	36
39.22				Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
3922	10	00	00	- Baths, shower-baths, sinks and wash-basins	37
3922	20			- Lavatory seats and covers:
3922	20	10	00	- - Covers	37
3922	20	20	00	- - Seats	37
3922	90			- Other
				- - Lavatory pans and flushing urinals:
3922	90	11	00	- - - Accessories of flushing cisterns	37
3922	90	19	00	- - - Other	41
3922	90	90	00	- - Other	41
8517	12	00	00	- - Telephones for cellular networks or telephones for other cordless networks	8
87.08				Parts and accessories of motor vehicles of headings 87.01 to 87.05
8708	10			- Bumpers and parts thereof
8708	10	10	00	- - For vehicles of heading 87.01	28
8708	10	90		- - Other:
8708	10	90	10	- - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	10	90	90	- - - Other	20
				- Other parts and accessories of bodies (including cabs):
8708	21			- - Safety seat belts:
8708	21	10	00	- - - For vehicles of heading 87.01	28
8708	21	90	00	- - - Other	20
8708	29			- - Other:
				- - - Components of door trim assembly:
8708	29	11	00	- - - - For vehicles of heading 87.01	28
8708	29	12	00	- - - - For vehicles of heading 87.03	23
8708	29	13		- - - - For vehicles of subheading 8704.10 or heading 87.05
8708	29	13	10	- - - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	29	13	20	- - - - - For cargo trucks of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons	10
8708	29	13	90	- - - - - Other	20
8708	29	19		- - - - Other:
8708	29	19	10	- - - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	29	19	20	- - - - - For cargo trucks of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons	10
8708	29	19	90	- - - - - Other	20
8708	29	20	00	- - - Parts of safety belts	20
				- - - Other:
8708	29	91	00	- - - - For agricultural tractors of subheading 8701.10 or 8701.90	29
8708	29	92	00	- - - - For other vehicles of heading 87.01	29
8708	29	93	00	- - - - For vehicles of heading 87.03	23
8708	29	99		- - - - Other:
8708	29	99	10	- - - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	29	99	20	- - - - - For under-16 seat cars	20
8708	29	99	30	- - - - - Hubs of cargo trucks	20
8708	29	99	90	- - - - - Other	10
8708	30			- Brakes and servo-brakes; parts thereof
8708	30	10	00	- - For vehicles of heading 87.01	29
8708	30	20	00	- - For vehicles of heading 87.03	20
8708	30	90		- - Other
8708	30	90	10	- - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	30	90	90	- - - Other	10
8708	40			- Gearboxes and parts thereof:
				- - Gearboxes, not fully assembled:
8708	40	11	00	- - - For vehicles of heading 87.03	20
8708	40	12		- - - For vehicles of subheading 8704.10 or heading 87.05:
8708	40	12	10	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	40	12	20	- - - - For cargo trucks of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons	5
8708	40	12	90	- - - - Other	10
8708	40	19		- - - Other
8708	40	19	10	- - - - For vehicles of heading 87.01	28
8708	40	19	20	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	40	19	30	- - - - For cargo trucks of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons	5
8708	40	19	90	- - - - Other	10
				- - Gearboxes, fully assembled:
8708	40	21	00	- - - For agricultural tractors of subheading 8701.10 or 8701.90	28
8708	40	22	00	- - - For other vehicles of heading 87.01	28
8708	40	23	00	- - - For vehicles of heading 87.03	24
8708	40	24		- - - For vehicles of subheading 8704.10 or heading 87.05:
8708	40	24	10	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	40	24	20	- - - - For cargo trucks of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons	10
8708	40	24	90	- - - - Other:	20
8708	40	29		- - - Other:
8708	40	29	10	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	40	29	20	- - - - For cargo trucks of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons	10
8708	40	29	90	- - - - Other	20
8708	40	90		- - Parts:
8708	40	90	10	- - - For agricultural tractors of subheading 8701.10 or 8701.90	28
8708	40	90	20	- - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	40	90	30	- - - For vehicles of heading 87.03	15
8708	40	90	90	- - - Other	5
8708	50			- Drive-axles with differential, whether or not provided with other gearbox components, and non-drive axles; parts thereof:
				- - Not fully assembled:
8708	50	11	00	- - - For vehicles of heading 87.03	20
8708	50	12		- - - For vehicles of subheading 8704.10 or heading 87.05:
8708	50	12	10	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	50	12	20	- - - - For cargo trucks of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons	5
8708	50	12	90	- - - - Other	10
8708	50	19		- - - Other:
8708	50	19	10	- - - - For vehicles of heading 87.01	28
8708	50	19	20	- - - - For cars of 16 or more seats and cargo trucks of a gross vehicle weight not exceeding 5 tons	10
8708	50	19	30	- - - - For cargo trucks of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons	5
8708	50	19	40	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	50	19	90	- - - - Other	15
				- - Fully assembled:
8708	50	21	00	- - - For agricultural tractors of subheading 8701.10 or 8701.90	28
8708	50	22	00	- - - For vehicles of heading 87.01	28
8708	50	23	00	- - - For vehicles of heading 87.03	24
8708	50	24		- - - For vehicles of subheading 8704.10 or heading 87.05:
8708	50	24	10	- - - - For cargo trucks of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons	5
8708	50	24	20	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	50	24	90	- - - - Other	15
8708	50	29		- - - Other:
8708	50	29	10	- - - - For cars of 16 or more seats and cargo trucks of a gross vehicle weight not exceeding 5 tons	15
8708	50	29	20	- - - - For cargo trucks of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons	5
8708	50	29	30	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	50	29	90	- - - - Other	20
8708	50	90		- - Parts:
8708	50	90	10	- - - For agricultural tractors of subheading 8701.10 or 8701.90	28
8708	50	90	20	- - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	50	90	30	- - - For vehicles of heading 87.03	15
8708	50	90	90	- - - Other	5
8708	70			- Road wheels and parts and accessories thereof:
				- - Wheel center discs and center caps:
8708	70	11	00	- - - For agricultural tractors of subheading 8701.10 or 8701.90	28
8708	70	12	00	- - - For other vehicles of heading 87.01	28
8708	70	13	00	- - - For vehicles of heading 87.03	30
8708	70	14		- - - For vehicles of subheading 8704.10 or heading 87.05:
8708	70	14	10	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	70	14	90	- - - - Other	25
8708	70	19		- - - Other:
8708	70	19	10	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	70	19	90	- - - - Other	25
				- - Other:
8708	70	91	00	- - - For agricultural tractors of subheading 8701.10 or 8701.90	25
8708	70	92	00	- - - For other vehicles of heading 87.01	25
8708	70	93	00	- - - For vehicles of heading 87.03	25
8708	70	94		- - - For vehicles of subheading 8704.10 or heading 87.05:
8708	70	94	10	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	70	94	90	- - - - Other	10
8708	70	99		- - - Other:
8708	70	99	10	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	70	99	90	- - - - Other	10
8708	80			- Shock-absorbers and parts thereof (including suspension shock-absorbers):
				- - Shock-absorbers:
8708	80	11	00	- - For vehicles of subheading 8701.10 or 8701.90	28
8708	80	12	00	- - For other vehicles of heading 87.01	28
8708	80	13	00	- - For other vehicles of heading 87.03	22
8708	80	14		- - - For vehicles of subheading 8704.10 or heading 87.05:
8708	80	14	10	- - - - For cargo trucks of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons	5
8708	80	14	20	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	80	14	90	- - - - Other	10
8708	80	19		- - - Other:
8708	80	19	10	- - - - For cargo trucks of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons	5
8708	80	19	20	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	80	19	90	- - - - Other	10
8708	80	90		- - Parts:
8708	80	90	10	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	80	90	20	- - - - For vehicles of heading 87.03	15
8708	80	90	90	- - - - Other	5
				- Other parts and accessories:
8708	91			- - Radiator and parts thereof:
				- - - Radiator:
8708	91	11	00	- - - For agricultural tractors of subheading 8701.10 or 8701.90	28
8708	91	12	00	- - - For other vehicles of heading 87.01	28
8708	91	13	00	- - - For vehicles of heading 87.03	22
8708	91	14		- - - - For vehicles of subheading 8704.10 or heading 87.05:
8708	91	14	10	- - - - For cargo trucks of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons	5
8708	91	14	20	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	91	14	90	- - - - Other	10
8708	91	19		- - - - Other:
8708	91	19	10	- - - - For cargo trucks of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons	5
8708	91	19	20	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	91	19	90	- - - - Other	10
8708	91	90		- - - Parts:
8708	91	90	10	- - - - For vehicles of heading 87.01	28
8708	91	90	20	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	91	90	30	- - - - For vehicles of heading 87.03	15
8708	91	90	90	- - - - Other	5
8708	92			- - Exhaust pipes and silencers; parts thereof:
8708	92	10		- - - For vehicles of heading 87.01:
8708	92	10	10	- - - - Exhaust pipes and silencers, including straight-through silencers	28
				- - - - Parts:
8708	92	10	91	- - - - For agricultural tractors of subheading 8701.10 or 8701.90	28
8708	92	10	99	- - - - Other	5
8708	92	20		- - - For other vehicles of heading 87.03:
8708	92	20	10	- - - - Exhaust pipes and silencers, including straight-through silencers	25
8708	92	20	90	- - - - Parts	15
8708	92	30		- - - For vehicles of subheading 8704.10 or heading 87.05:
				- - - - Exhaust pipes and silencers, including straight-through silencers:
8708	92	30	11	- - - - - For cargo trucks of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons	15
8708	92	30	12	- - - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	92	30	19	- - - - - Other	20
8708	92	30	90	- - - - - Parts	5
8708	92	90		- - - Other:
				- - - - Exhaust pipes and silencers, including straight-through silencers:
8708	92	90	11	- - - - - For cargo trucks of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons	15
8708	92	90	12	- - - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	92	90	19	- - - - - Other	20
8708	92	90	90	- - - - - Parts	5
8708	93			- - Clutches and parts thereof:
8708	93	10	00	- - - For agricultural tractors of subheading 8701.10 or 8701.90	28
8708	93	20	00	- - - For other vehicles of heading 87.01	28
8708	93	30	00	- - - For vehicles of heading 87.03	25
8708	93	40		- - - For vehicles of subheading 8704.10 or heading 87.05:
8708	93	40	10	- - - - For cargo trucks of a gross vehicle weight not exceeding 5 tons	10
8708	93	40	20	- - - - - For cargo trucks of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons	5
8708	93	40	30	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	93	40	90	- - - - Other	20
8708	93	90		- - - Other:
8708	93	90	10	- - - - For cars of 16 or more seats	15
8708	93	90	20	- - - - For cargo trucks of a gross vehicle weight not exceeding 5 tons	10
8708	93	90	30	- - - - - For cargo trucks of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons	5
8708	93	90	40	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	93	90	90	- - - - Other	20
8708	94			- - Steering wheels, steering columns and steering structures; parts thereof:
8708	94	10		- - - Steering wheels, installed with complete gas bags:
8708	94	10	10	- - - - For cargo trucks of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons	5
8708	94	10	20	- - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	94	10	90	- - - - Other	25
				- - - Other:
8708	94	91		- - - - For agricultural tractors of subheading 8701.10 or 8701.90:
8708	94	91	10	- - - - - Steering wheels, steering columns and steering structures	28
8708	94	91	90	- - - - - Parts	25
8708	94	92		- - - - For other vehicles of heading 87.01:
8708	94	92	10	- - - - - Steering wheels, steering columns and steering structures	28
8708	94	92	90	- - - - - Parts	25
8708	94	93		- - - - For vehicles of heading 87.03:
8708	94	93	10	- - - - - Steering wheels, steering columns and steering structures	25
8708	94	93	90	- - - - - Parts	20
8708	94	99		- - - - Other:
				- - - - - Steering wheels, steering columns and steering structures:
8708	94	99	11	- - - - - - For cargo trucks of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons	5
8708	94	99	12	- - - - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	94	99	19	- - - - - - Other	20
				- - - - - Parts:
8708	94	99	91	- - - - - - For those of subheading 8708.94.99.12	3
8708	94	99	99	- - - - - - Other	5
8708	95			- - Safety gas bags installed with inflating systems; parts thereof:
8708	95	10	00	- - - Safety gas bags installed with inflating systems	10
8708	95	90	00	- - - Parts	7
8708	99			- - Other:
				- - - Unassembled fuel tanks; engine brackets:
8708	99	11		- - - - For vehicles of heading 87.01:
8708	99	11	10	- - - - - For agricultural tractors of subheading 8701.10 or 8701.90	28
8708	99	11	90	- - - - - Other	5
8708	99	12	00	- - - - - For vehicles of heading 87.03	20
8708	99	19		- - - - Other:
8708	99	19	10	- - - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	99	19	90	- - - - - Other	5
				- - - Other:
8708	99	91	00	- - - - For agricultural tractors of subheading 8701.10 or 8701.90	28
8708	99	92	00	- - - - - For other vehicles of heading 87.01	5
8708	99	93		- - - - For vehicles of heading 87.03:
8708	99	93	10	- - - - - Absorbers	20
8708	99	93	20	- - - - - Chassis not fitted with engines	29
8708	99	93	90	- - - - - Other	15
8708	99	99		- - - - Other:
8708	99	99	10	- - - - - For cargo trucks of a gross vehicle weight exceeding 20 tons	3
8708	99	99	20	- - - - - Absorbers (except those used for cargo trucks of a gross vehicle weight exceeding 20 tons of subheading 8708.99.99.10)	20
8708	99	99	30	- - - - - Chassis not fitted with engines for cargo trucks of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons	20
8708	99	99	40	- - - - - Other chassis not fitted with engines (except those of subheadings 8708.99.99.10 and 8708.99.99.30)	29
8708	99	99	90	- - - - - Other	5

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Decision No. 37/2008/QD-BTC dated June 12, 2008 of the Government amending preferential import tax rates for a number of commodity groups in the preferential import tariff

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