VietnameseDecision No. 60/2005/QD-BTC dated August 31, 2005 of the Ministry of Finance, on import tax rates applicable to import goods of Lao origin
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ATTRIBUTE
Decision No. 60/2005/QD-BTC dated August 31, 2005 of the Ministry of Finance, on import tax rates applicable to import goods of Lao origin
| 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: | 60/2005/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: | 31/08/2005 | 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 ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
No. 60/2005/QD-BTC | Hanoi, August 31, 2005 |
DECISION
ON IMPORT TAX RATES APPLICABLE TO IMPORT GOODS OF LAO ORIGIN
THE FINANCE MINISTER
Pursuant to the Export Tax and Import Tax Law and the Laws Amending and Supplementing the Export Tax and Import Tax Law;
Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies; and Decree No. 77/2003/ND-CP of July 1, 2003, defining the tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the Prime Minister's directions in the Government Office's Official Letter No. 4672/VPCP-QHQT of August 19, 2005; and the written agreement between the Trade Ministry of the Socialist Republic of Vietnam and the Trade Ministry of the Lao People's Democratic Republic on commodity items eligible for preferential import tax rates provided for by Vietnam and Laos;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate together with this Decision the following lists:
1. List I: The list of commodities eligible for 50% reduction of the particularly preferential tax rates specified in Vietnam's List of commodities and tax rates for implementation of the ASEAN's Common Effective Preferential Tariffs for the 2003-2006 period, which is promulgated together with the Government's Decree No. 78/2003/ND-CP of July 1, 2003, and amending and supplementing decrees. For commodities not on the CEPT list, the 50% reduction of the MFN preferential tax rates specified in Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariffs as well as amending and supplementing decisions shall apply.
For commodity items on List I, if the CEPT tax rates applicable to them are higher than the MFN tax rates specified in the current Preferential Import Tariffs, the 50% reduction of the MFN tax rates shall apply.
2. List II: The list of commodities ineligible for the preferential import tax rates under the Vietnam-Lao preferential tax program.
Article 2.- Imports originating from the Lao People's Democratic Republic and not on the two lists mentioned in Article 1 of this Decision shall enjoy the import tax rate of 0% (zero percent).
Article 3.- Imports eligible for application of the import tax rates specified in Section 1, Articles 1 and 2 above must satisfy the following conditions:
- Having certificates of origin (C/O) from the Lao People's Democratic Republic (according to the Regulation promulgated together with the Trade Minister's Decision No. 0865/QD-BTM of June 29, 2004, on grant of certificates of origin of goods, and documents on additional guidance);
- Being subject to customs clearance through border-gates specified in the Agreement between the Trade Ministry of the Socialist Republic of Vietnam and the Trade Ministry of the Lao People's Democratic Republic (in Annex I enclosed herewith).
For commodity items subject to quotas (in Annex II enclosed herewith), to enjoy the import tax rates specified in this Decision they must, apart from satisfying the above-said conditions, be imported within the given quotas under the Trade Ministry's guidance. If imported in excess of the given quotas, the 50%-reduced tax rates mentioned in Article 1, for commodity items on List I, or the MFN tax rates, for commodity items subject to other quotas, shall apply.
Article 4.- This Decision takes effect 15 days after its publication in "CONG BAO" and applies to import declarations registered with the customs offices as from September 1, 2005.
FOR THE MINISTER VICE MINISTER Truong Chi Trung |
LIST I
LIST OF IMPORTS ELIGIBLE FOR 50% REDUCTION OF IMPORT TAX RATES UNDER THE VIETNAM-LAOS PREFERENTIAL PROGRAM
(Promulgated together with the Finance Minister's Decision No. 60/2005/QD-BTC of August 31, 2005)
(Promulgated together with the Finance Minister's Decision No. 60/2005/QD-BTC of August 31, 2005)
Heading/ Subheading | Description of commodities |
0207 | Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen |
0207.11.00 | - - Not cut in pieces, fresh or chilled |
0207.12.00 | - - Not cut in pieces, frozen |
0207.13.00 | - - Cut pieces and offal, fresh or chilled |
0207.14.10 | - - - Wings |
0207.14.20 | - - - Thighs |
0207.14.30 | - - - Livers |
0207.14.90 | - - - Other |
0207.26.00 | - - Cut pieces and offal, fresh or chilled |
0207.27.10 | - - - Livers |
0207.27.90 | - - - Other |
0407 | Birds' eggs and poultry eggs, in shell, fresh, preserved or cooked |
0407.00.91 | - - Hens' eggs |
0407.00.92 | - - Ducks' eggs |
0407.00.99 | - - Other |
1006 | Rice |
1006.10.90 | - - Other |
1006.20.10 | - - Thai Hom Mali rice |
1006.20.90 | - - Other |
1006.30.11 | - - -Whole (outside the quotas specified in Annex II) |
1006.30.12 | - - - Not more than 5% broken (outside the quotas specified in Annex II) |
1006.30.13 | - - -More than 5% but not more than 10% broken (outside the quotas specified in Annex II) |
1006.30.14 | - - -More than 10% but not more than 25% broken (outside the quotas specified in Annex II) |
1006.30.19 | - - - Other (outside the quotas specified in Annex II) |
1006.30.30 | - - Glutinous rice (outside the quotas specified in Annex II) |
1006.30.61 | - - - Whole (outside the quotas specified in Annex II) |
1006.30.62 | - - - Not more than 5% broken (outside the quotas specified in Annex II) |
1006.30.63 | - - - More than 5% but not more than 10% broken (outside the quotas specified in Annex II) |
1006.30.64 | - - - More than 10% but not more than 25% broken (outside the quotas specified in Annex II) |
1006.30.69 | - - - Other (outside the quotas specified in Annex II) |
1701 | Cane or beet sugar and chemically pure sucrose, in solid form |
1701.11.00 | - - Cane sugar |
1701.91.00 | - - Containing added flavoring |
1701.99.11 | - - - - White sugar |
1701.99.19 | - - - - Other |
1701.99.90 | - - Other |
8407 | Spark-ignition reciprocating or rotary internal combustion piston engines |
8407.32.21 | - - - - Of a cylinder capacity exceeding 50 cc but not exceeding 110 cc |
8407.32.22 | - - - - Of a cylinder capacity exceeding 110 cc but not exceeding 125 cc |
8409 | Parts suitable for use solely or principally with the engines of heading 84.07 or 8408 |
8409.91.41 | - - - - Carburetors and parts thereof |
8409.91.42 | - - - - Engine blocks, crank cases, cylinder heads and cylinder head covers |
8409.91.43 | - - - - Piston rings, gudgeon pins or piston rings |
8409.91.44 | - - - - Crank cases for motorcycle engines |
8409.91.45 | - - - - Crank case shells and other shells of aluminum, for motorcycle engines |
8409.91.49 | - - - - Other |
8704 | Motor vehicles for transport of goods |
8704.21.25 | - - - - Vans, pick-up trucks and the like |
8704.31.25 | - - - - Vans, pick-up trucks and the like |
8704.90.41 | - - - - Vans, pick-up trucks and the like |
8714 | Parts and accessories of vehicles of headings 8711 through 8713 |
8714.19.20 | - - - Clutch assembly |
8714.19.30 | - - - Gear box assembly |
8714.19.40 | - - - Starter system |
8714.19.60 | - - - Other, for motorcycles of sub-heading 8711.10, 8711.20 or 8711.90 (outside the quotas specified in Annex II) |
LIST II
LIST OF IMPORTS INELIGIBLE FOR THE PREFERENTIAL IMPORT TAX RATES UNDER THE VIETNAM-LAOS PREFERENTIAL PROGRAM
(Promulgated together with the Finance Minister's Decision No. 60/2005/QD-BTC of August 31, 2005)
(Promulgated together with the Finance Minister's Decision No. 60/2005/QD-BTC of August 31, 2005)
Heading/ Subheading | Description of commodities |
1207 | Other oil seeds and oleaginous fruits, whether or not broken |
1207.91.00 | - - Opium seeds |
1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products |
1302.11.10 | - - - From pulvis opii |
1302.11.90 | - - - Other |
2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liquors and other spirituous beverages |
2208.20.10 | - - Brandy of an alcoholic strength by volume not exceeding 46% vol |
2208.20.20 | - - Brandy of an alcoholic strength by volume exceeding 46% vol |
2208.20.30 | - - Other, of an alcoholic strength by volume not exceeding 46% vol |
2208.20.40 | - - Other, of an alcoholic strength by volume exceeding 46% vol |
2208.30.10 | - - Of an alcoholic strength by volume not exceeding 46% vol |
2208.30.20 | - - Of an alcoholic strength by volume exceeding 46% vol |
2208.40.10 | - - Of an alcoholic strength by volume not exceeding 46% vol |
2208.40.20 | - - Of an alcoholic strength by volume exceeding 46% vol |
2208.50.10 | - - Of an alcoholic strength by volume not exceeding 46% vol |
2208.50.20 | - - Of an alcoholic strength by volume exceeding 46% vol |
2208.60.10 | - - Of an alcoholic strength by volume not exceeding 46% vol |
2208.60.20 | - - Of an alcoholic strength by volume exceeding 46% vol |
2208.70.10 | - - Of an alcoholic strength by volume not exceeding 57% vol |
2208.70.20 | - - Of an alcoholic strength by volume exceeding 57% vol |
2208.90.10 | - - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol |
2208.90.20 | - - Medicated samsu of an alcoholic strength by volume exceeding 40% vol |
2208.90.30 | - - Other medicated samsu of an alcoholic strength by volume not exceeding 40% vol |
2208.90.40 | - - Other medicated samsu of an alcoholic strength by volume exceeding 40% vol |
2208.90.50 | - - Arrack and pineapple spirit of an alcoholic strength by volume not exceeding 40% vol |
2208.90.60 | - - Arrack and pineapple spirit of an alcoholic strength by volume exceeding 40% vol |
2208.90.70 | - - Bitters and similar beverages of an alcoholic strength by volume not exceeding 57% vol |
2208.90.80 | - - Bitters and similar beverages of an alcoholic strength by volume exceeding 57% vol |
2208.90.90 | - - Other |
2401 | Unprocessed tobacco; tobacco refuse |
2401.10.30 | - - Other, flue-cured |
2401.10.90 | - - Other, not flue-cured |
2401.20.20 | - - Virginia type, not flue-cured |
2401.20.30 | - - Oriental type |
2401.20.50 | - - Other, flue-cured |
2401.20.90 | - - Other, not flue-cured |
2401.30.90 | - - Other |
2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes |
2402.10.00 | - Cigars, cheroots and cigarettes, of tobacco |
2402.20.10 | - - Beedies |
2402.20.90 | - - Other |
2402.90.10 | - - Cigars, cheroots and cigarettes, of tobacco substitutes |
2402.90.20 | - - Cigarettes, of tobacco substitutes |
2403 | Other processed tobacco and processed tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences |
2403.10.11 | - - - Blended tobacco |
2403.10.19 | - - - Other |
2403.10.21 | - - - Blended tobacco |
2403.10.29 | - - - Other |
2403.10.90 | - - Other |
2403.91.00 | - - "Homogenized" or "reconstituted" tobacco |
2403.99.10 | - - - Tobacco extracts and essences |
2403.99.30 | - - - Processed tobacco substitutes |
2403.99.40 | - - - Snuff |
2403.99.50 | - - - Non-smoking tobacco, including chewing or mouth-holding tobacco |
2403.99.60 | - - - Ang-hoon |
2403.99.90 | - - - Other |
2709 | Petroleum oils and oils obtained from bituminous minerals, crude |
2709.00.20 | - Condensate |
2710 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, waste oils |
2710.11.11 | - - - Motor spirit, premium leaded |
2710.11.12 | - - - Motor spirit, premium unleaded |
2710.11.13 | - - - Motor spirit, regular leaded |
2710.11.14 | - - - Motor spirit, regular unleaded |
2710.11.15 | - - - Other motor spirit, leaded |
2710.11.16 | - - - Other motor spirit, unleaded |
2710.11.17 | - - - Aviation spirit |
2710.11.18 | - - - Tetrapropylene |
2710.11.21 | - - - White spirit |
2710.11.22 | - - - Low aromatic solvents containing by weight less than 1% aromatic content |
2710.11.23 | - - - Other solvents |
2710.11.24 | - - - Naphtha, reformate and other preparations for preparing spirits |
2710.11.25 | - - - Other light oils |
2710.11.29 | - - - Other |
2710.19.11 | - - - - Lamp kerosene |
2710.19.12 | - - - - Other kerosene, including vaporizing oils |
2710.19.13 | - - - - Aviation turbine fuel (jet fuel), having a flash point of not less than 23o C |
2710.19.14 | - - - - Aviation turbine fuel (jet fuel), having a flash point of less than 23o C |
2710.19.15 | - - - - Normal paraffin |
2710.19.19 | - - - - Other medium oils and preparations |
2710.19.21 | - - - - Topped crude oils |
2710.19.22 | - - - - Carbon black feedstock oil |
2710.19.23 | - - - - Lubricating oil basestock |
2710.19.24 | - - - - Lubricating oils for aircraft engines |
2710.19.25 | - - - - Other lubricating oils |
2710.19.26 | - - - - Lubricating greases |
2710.19.27 | - - - - Hydraulic brake fluid |
2710.19.28 | - - - - Oil for transformers or circuit breakers |
2710.19.31 | - - - - High-speed diesel fuel |
2710.19.32 | - - - - Other diesel oils |
2710.19.33 | - - - - Other fuels |
2710.19.39 | - - - - Other |
2710.91.00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
2710.99.00 | - - Other |
3006 | Pharmaceutical goods specified in Note 4 to this Chapter |
3006.80.00 | - Waste phamaceuticals |
3604 | Fireworks, flares, rain rockets, fog flares and other pyrotechnic articles |
3604.10.10 | - - Fireworks |
3604.10.90 | - - Other |
3604.90.20 | - - Miniature pyrotechnic munitions and percussion caps for toys |
3604.90.90 | - - Other |
3825 | Residual products of the chemical or allied industries, not elsewhere specified or included; urban garbage; sewage sludge; other wastes specified in Note 6 to this Chapter |
3825.10.00 | - Urban garbage |
3825.20.00 | - Sewage sludge |
3825.30.00 | - Clinical garbage |
3825.41.00 | - - Halogenated |
3825.49.00 | - - Other |
3825.50.00 | - Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids |
3825.61.00 | - - Mainly containing organic constituents |
3825.69.00 | - - Other |
3825.90.00 | - Other |
4012 | Used or retreaded pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber |
4012.11.00 | - - Of a kind used for motor cars (including passenger cars with luggage compartments and racing cars) |
4012.12.10 | - - - Of a width not exceeding 450 mm |
4012.12.90 | - - - Other + C126 |
4012.13.00 | - - - Of a kind used for aircraft |
4012.19.10 | - - Of a kind used for motorcycles |
4012.19.20 | - - - Of a kind used for bicycles |
4012.19.30 | - - - Of a kind used for earth-moving machinery |
4012.19.40 | - - - Of a kind used for other vehicles of Chapter 87 |
4012.19.90 | - - - Other |
4012.20.10 | - - - Of a kind used for motor cars (including passenger cars with luggage compartments and racing cars) |
4012.20.21 | - - - Of a width not exceeding 450 mm |
4012.20.29 | - - - Other |
4012.20.31 | - - - Suitable for retreading |
4012.20.39 | - - - Other |
4012.20.40 | - - Of a kind used for motorcycles |
4012.20.50 | - - Of a kind used for bicycles |
4012.20.60 | - - Of a kind used for earth-moving machinery |
4012.20.70 | - - Of a kind used other vehicles of Chapter 87 |
4012.20.90 | - - Other |
4012.90.01 | - - - Solid tires not exceeding 100 mm in external diameter |
4012.90.02 | - - - Solid tires exceeding 100 mm but not exceeding 250 mm in external diameter |
4012.90.03 | - - - Solid tires exceeding 250 mm in external diameter, of a width not exceeding 450 mm, for use for vehicles of heading 8709 |
4012.90.04 | - - - Other solid tires exceeding 250 mm in external diameter, of a width not exceeding 450 mm |
4012.90.05 | - - - Solid tires exceeding 250 mm in external diameter, of a width exceeding 450 mm, for use for vehicles of heading 8709 |
4012.90.06 | - - - Other solid tires exceeding 250 mm in external diameter, of a width exceeding 450 mm |
4012.90.11 | - - - Cushion tires of a width not exceeding 450 mm |
4012.90.12 | - - - Cushion tires of a width exceeding 450 mm |
4012.90.21 | - - - Solid tires not exceeding 100 mm in external diameter |
4012.90.22 | - - - Solid tires exceeding 100 mm but not exceeding 250 mm in external diameter |
4012.90.23 | - - - Solid tires exceeding 250 mm in external diameter, of a width not exceeding 450 mm |
4012.90.24 | - - - Solid tires exceeding 250 mm in external diameter, of a width exceeding 450 mm |
4012.90.31 | - - - Cushion tires of a width not exceeding 450 mm |
4012.90.32 | - - - Cushion tires of a width exceeding 450 mm |
4012.90.41 | - - - Solid tires not exceeding 100 mm in external diameter |
4012.90.42 | - - - Solid tires exceeding 100 mm but not exceeding 250 mm in external diameter |
4012.90.43 | - - - Solid tires exceeding 250 mm in external diameter, of a width not exceeding 450 mm |
4012.90.44 | - - - Solid tires exceeding 250 mm in external diameter, of a width exceeding 450 mm |
4012.90.51 | - - - Cushion tires of a width not exceeding 450 mm |
4012.90.52 | - - - Cushion tires of a width exceeding 450 mm |
4012.90.60 | - - Buffed tires |
4012.90.70 | - - Replaceable tire treads of a width not exceeding 450 mm |
4012.90.80 | - - Tire flaps |
4012.90.90 | - - Other |
8525 | Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras |
8525.20.20 | - - Internet enabled hand-phones |
8525.20.30 | - - Internet enabled cellular phones |
8525.20.80 | - - Other cellular phones |
8702 | Motor vehicles for the transport of ten or more persons, including the driver |
8702.10.06 | - - - - - Of a gross vehicle weight not exceeding 5 tons |
8702.10.07 | - - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons |
8702.10.08 | - - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 18 tons |
8702.10.09 | - - - - - Of a gross vehicle weight exceeding 18 tons but not exceeding 24 tons |
8702.10.10 | - - - - - Of a gross vehicle weight exceeding 24 tons |
8702.10.15 | - - - - - Of a gross vehicle weight not exceeding 5 tons |
8702.10.16 | - - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons |
8702.10.17 | - - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 24 tons |
8702.10.18 | - - - - - Of a gross vehicle weight exceeding 24 tons |
8702.10.26 | - - - - - Of a gross vehicle weight not exceeding 5 tons |
8702.10.27 | - - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons |
8702.10.28 | - - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 18 tons |
8702.10.31 | - - - - - Of a gross vehicle weight exceeding 18 tons but not exceeding 24 tons |
8702.10.32 | - - - - - Of a gross vehicle weight exceeding 24 tons |
8702.10.37 | - - - - - Of a gross vehicle weight not exceeding 5 tons |
8702.10.38 | - - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons |
8702.10.39 | - - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 24 tons |
8702.10.40 | - - - - - Of a gross vehicle weight exceeding 24 tons |
8702.90.12 | - - - - CBU/Other |
8702.90.22 | - - - - CBU/Other |
8702.90.32 | - - - - CBU/Other |
8702.90.42 | - - - - CBU/Other |
8703 | Motor cars and other motor vehicles designed principally for the transport of persons (other than those of heading 87.02), including station wagons and racing cars |
8703.21.32 | - - - - CBU/Other |
8703.21.42 | - - - - Four wheel drive vehicles, CBU/Other |
8703.21.44 | - - - - Other |
8703.21.52 | - - - - Four wheel drive vehicles, CBU/Other |
8703.21.54 | - - - - Motor cars (including station wagons, sport cars and racing cars), CBU/Other |
8703.21.56 | - - - - Other |
8703.22.20 | - - - Motor-homes |
8703.22.52 | - - - - CBU/Other |
8703.22.62 | - - - - Four wheel drive vehicles, CBU/Other |
8703.22.64 | - - - - Other |
8703.22.72 | - - - - Four wheel drive vehicles, CBU/Other |
8703.22.74 | - - - - Motor cars (including station wagons, sport cars and racing cars), CBU/Other |
8703.22.76 | - - - - Other |
8703.23.12 | - - - - Motor-homes |
8703.23.21 | - - - - - Of a cylinder capacity of under 1,800 cc |
8703.23.22 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.23.23 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc |
8703.23.24 | - - - - - Of a cylinder capacity of 2,500 cc or more |
8703.23.31 | - - - - - Of a cylinder capacity of under 1,800 cc |
8703.23.32 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.23.33 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc |
8703.23.34 | - - - - - Of a cylinder capacity of 2,500 cc or more |
8703.23.41 | - - - - - Of a cylinder capacity of under 1,800 cc |
8703.23.42 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.23.43 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc |
8703.23.44 | - - - - - Of a cylinder capacity of 2,500 cc or more |
8703.23.51 | - - - - - Of a cylinder capacity of under 1,800 cc |
8703.23.52 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.23.53 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc |
8703.23.54 | - - - - - Of a cylinder capacity of 2,500 cc or more |
8703.23.61 | - - - - - Of a cylinder capacity of under 1,800 cc |
8703.23.62 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.23.63 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc |
8703.23.64 | - - - - - Of a cylinder capacity of 2,500 cc or more |
8703.23.71 | - - - - - Of a cylinder capacity of under 1,800 cc |
8703.23.72 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.23.73 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc |
8703.23.74 | - - - - - Of a cylinder capacity of 2,500 cc or more |
8703.24.12 | - - - - Motor-homes |
8703.24.22 | - - - - - CBU/Other |
8703.24.32 | - - - - - Four wheel drive vehicles, CBU/Other |
8703.24.34 | - - - - - Other |
8703.24.42 | - - - - - Four wheel drive vehicles, CBU/Other |
8703.24.44 | - - - - - Motor cars (including station wagons, sport cars and racing cars), CBU/Other |
8703.24.46 | - - - - - Other |
8703.24.52 | - - - - Motor-homes |
8703.24.62 | - - - - - CBU/Other |
8703.24.72 | - - - - - Four wheel drive vehicles, CBU/Other |
8703.24.74 | - - - - - Other |
8703.24.82 | - - - - - Four wheel drive vehicles, CBU/Other |
8703.24.84 | - - - - - Motor cars (including station wagons, sport cars and racing cars), CBU/Other |
8703.24.86 | - - - - - Other |
8703.31.20 | - - - Motor-homes |
8703.31.52 | - - - - - Brand-new |
8703.31.53 | - - - - - Used |
8703.31.62 | - - - - Four wheel drive vehicles, CBU/Other |
8703.31.64 | - - - - Other |
8703.31.72 | - - - - Four wheel drive vehicles, CBU/Other |
8703.31.74 | - - - - Brand-new motor cars (including station wagons, sport cars and racing cars), CBU/Other |
8703.31.75 | - - - - Used motor cars (including station wagons, sport cars and racing cars), CBU/Other |
8703.31.77 | - - - - Other |
8703.32.12 | - - - Motor-homes |
8703.32.23 | - - - - - Brand-new |
8703.32.24 | - - - - - Used, of a cylinder capacity of under 1,800 cc |
8703.32.25 | - - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.32.26 | - - - - - Used, of a cylinder capacity of 2,000 cc or more |
8703.32.34 | - - - - - Used, of a cylinder capacity of under 1,800 cc |
8703.32.35 | - - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.32.36 | - - - - - Used, of a cylinder capacity of 2,000 cc or more |
8703.32.44 | - - - - - Used, of a cylinder capacity of under 1,800 cc |
8703.32.45 | - - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.32.46 | - - - - - Used, of a cylinder capacity of 2,000 cc or more |
8703.32.53 | - - - - - - Brand-new |
8703.32.54 | - - - - - - Used, of a cylinder capacity of under 1,800 cc |
8703.32.55 | - - - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.32.56 | - - - - - - Used, of a cylinder capacity of 2,000 cc or more |
8703.32.64 | - - - - - - Used, of a cylinder capacity of under 1,800 cc |
8703.32.65 | - - - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.32.66 | - - - - - - Used, of a cylinder capacity of 2,000 cc or more |
8703.32.74 | - - - - - - Used, of a cylinder capacity of under 1,800 cc |
8703.32.75 | - - - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.32.76 | - - - - - - Used, of a cylinder capacity of 2,000 cc or more |
8703.33.12 | - - - - - Motor-homes |
8703.33.22 | - - - - - CBU/Other, brand-new |
8703.33.23 | - - - - - CBU/Other, used |
8703.33.25 | - - - - - Four wheel drive vehicles, CBU/Other |
8703.33.27 | - - - - - Other |
8703.33.29 | - - - - - Four wheel drive vehicles, CBU/Other |
8703.33.31 | - - - - - Brand-new motor cars (including station wagons, sport cars and racing cars), CBU/Other |
8703.33.32 | - - - - - Used motor cars (including station wagons, sport cars and racing cars), CBU/Other |
8703.33.34 | - - - - - Other |
8703.33.42 | - - - - Motor-homes |
8703.33.52 | - - - - - CBU/Other, brand-new |
8703.33.53 | - - - - - CBU/Other, used |
8703.33.55 | - - - - - Four wheel drive vehicles, CBU/Other |
8703.33.57 | - - - - - Other |
8703.33.59 | - - - - - Four wheel drive vehicles, CBU/Other |
8703.33.62 | - - - - - Brand-new motor cars (including station wagons, sport cars and racing cars), CBU/Other |
8703.33.63 | - - - - - Used motor cars (including station wagons, sport cars and racing cars), CBU/Other |
8703.33.65 | - - - - - Other |
8703.33.72 | - - - - Motor-homes |
8703.33.82 | - - - - - CBU/Other, brand-new |
8703.33.83 | - - - - - CBU/Other, used |
8703.33.85 | - - - - - Four wheel drive vehicles, CBU/Other |
8703.33.87 | - - - - - Other |
8703.33.89 | - - - - - Four wheel drive vehicles, CBU/Other |
8703.33.92 | - - - - - Brand-new motor cars (including station wagons, sport cars and racing cars), CBU/Other |
8703.33.93 | - - - - - Used motor cars (including station wagons, sport cars and racing cars), CBU/Other |
8703.90.12 | - - Motor-homes |
8703.90.21 | - - - Electric-powered |
8703.90.26 | - - - - - Of a cylinder capacity of under 1,800 cc |
8703.90.27 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.90.28 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc |
8703.90.31 | - - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc |
8703.90.32 | - - - - - Of a cylinder capacity of 3,000 cc or more |
8703.90.37 | - - - - - Of a cylinder capacity of under 1,800 cc |
8703.90.38 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.90.41 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc |
8703.90.42 | - - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc |
8703.90.43 | - - - - - Of a cylinder capacity of 3,000 cc or more |
8703.90.48 | - - - - - Of a cylinder capacity of under 1,800 cc |
8703.90.51 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.90.52 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc |
8703.90.53 | - - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc |
8703.90.54 | - - - - - Of a cylinder capacity of 3,000 cc or more |
8703.90.61 | - - - - Electric-powered |
8703.90.66 | - - - - - Of a cylinder capacity of under 1,800 cc |
8703.90.67 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.90.68 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc |
8703.90.71 | - - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc |
8703.90.72 | - - - - - Of a cylinder capacity of 3,000 cc or more |
8703.90.77 | - - - - - Of a cylinder capacity of under 1,800 cc |
8703.90.78 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.90.81 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc |
8703.90.82 | - - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc |
8703.90.83 | - - - - - Of a cylinder capacity of 3,000 cc or more |
8703.90.88 | - - - - - Of a cylinder capacity of under 1,800 cc |
8703.90.91 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc |
8703.90.92 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc |
8703.90.93 | - - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc |
8703.90.94 | - - - - - Of a cylinder capacity of 3,000 cc or more |
8711 | Motorcycles (including mopeds) and bicycles fitted with an auxiliary motor, with or without side-cars; side-cars |
8711.10.10 | - - Mopeds |
8711.10.21 | - - - Scooters |
8711.10.22 | - - - Other motorcycles, with or without side-cars |
8711.10.29 | - - - Other |
8711.10.31 | - - - Scooters |
8711.10.32 | - - - Other motorcycles, with or without side-cars |
8711.10.39 | - - - Other |
8711.20.10 | - - Mopeds |
8711.20.20 | - - Cross-country motorcycles |
8711.20.31 | - - - Scooters |
8711.20.32 | - - - Other motorcycles, with or without side-cars |
8711.20.33 | - - - Other |
8711.20.44 | - - - Scooters |
8711.20.45 | - - - Other motorcycles, with or without side-cars |
8711.20.46 | - - - Other |
8711.20.47 | - - - Scooters |
8711.20.48 | - - - Other motorcycles, with or without side-cars |
8711.20.49 | - - - Other |
8711.20.51 | - - - Scooters |
8711.20.52 | - - - Other motorcycles, with or without side-cars |
8711.20.53 | - - - Other |
8711.20.54 | - - - Scooters |
8711.20.55 | - - - Other motorcycles, with or without side-cars |
8711.20.56 | - - - Other |
8711.90.91 | - - - - Of a capacity not exceeding 200 cc |
8711.90.95 | - - - - Of a capacity not exceeding 200 cc |
9303 | Other firearms and similar devices which operate by the firing of an explosive charge (for example, sport shot-guns and riffles, muzzle-loading firearms, very pistols and other devices designed to project only flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) |
9303.20.10 | - - Hunting shot-guns |
9303.30.10 | - - Hunting riffles |
9304 | Other weapons (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07 |
9304.00.10 | - Air guns, of a weight not exceeding 7 kg |
9305 | Parts and accessories of weapons under headings 93.01 thru 93.04 |
9305.21.10 | - - - Of hunting shot-guns of a weight not exceeding 7 kg |
9305.29.10 | - - - Of hunting shot-guns of a weight not exceeding 7 kg |
9305.99.90 | - - - Other |
9307.00.00 | Swords, cutlasses, bayonets, lance and similar weapons and parts thereof and scabbards and sheaths |
ANNEX 1
(Promulgated together with the Finance Minister's Decision No. 60/2005/QD-BTC of August 31, 2005)
1. Pairs of international border-gates:
1.1. Na Meo (Thanh Hoa) – Namsoye (Houaphane)
1.2. Nam Can (Nghe An) – Namcan (Xieng Khoang)
1.3. Cau Treo (Ha Tinh) – Namphouao (Bolikhamsay)
1.4. Cha Lo (Quang Binh) – Naphouao (Khammoune)
1.5. Lao Bao (Quang Tri) – Den Savane (Savannakhet)
2. Pairs of national border-gates:
2.1. Tay Trang (Dien Bien) – Sophoune (Phong Saly)
2.2. Chieng Khuong (Son La) – Ban Dan (Houaphane)
2.3. Long Sap (Son La) – Pa Hang (Houaphane)
2.4. La Lay (Thua Thien – Hue) – La Lay (Salavane)
2.5. Bo Y (Kon Tum) – Phu Cua (Attopeu)
3. Pairs of provincial-level bordergates already permitted by the Trade Ministry of the Socialist Republic of Vietnam and the Trade Ministry of the Lao People's Democratic Republic for customs clearance of exports and imports
3.1. Ten Tan (Thanh Hoa) – Som Vang (Houaphane)
3.2. Thanh Thuy (Nghe An) – Nam On (Bolikhamsay)
3.3. Ka Roong (Quang Binh) – Noong Ma (Khammoune)
ANNEX II
(Promulgated together with the Finance Minister's Decision No. 60/2005/QD-BTC of August 31, 2005)
Ordinal number | Name of commodity | HS code | Quantity | |||
Unit | 2005 | 2006 | 2007 onward | |||
1 | Tobacco, not stemmed, Virginia type, flue-cured | 2401.10.10 | Ton | Total quantity of commodities numbered 1 thru 5 is 1,500 tons | Total quantity of commodities numbered 1 thru 5 is 3,000 tons | To be agreed upon by the two parties later |
2 | Tobacco, not stemmed, Virginia type, not flue-cured | 2401.10.20 | - | |||
3 | Tobacco, partly or wholly stemmed, Virginia type, flue-cured | 2401.20.10 | - | |||
4 | Tobacco, partly or wholly stemmed, Burley type | 2401.20.40 | - | |||
5 | Tobacco stems | 2401.30.10 | - | |||
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