Decision No. 71/2004/QD-BTC dated August 31, 2004 of the Ministry of Finance adjusting the preferential import tax rates of a number of iron and steel commodities

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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:	71/2004/QD-BTC	Signer:	Nguyen Ngoc 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:	31/08/2004	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

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THE MINISTRY OF FINANCE ----------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------------
No. 71/2004/QD-BTC	Hanoi, August 31, 2004

DECISION

ADJUSTING THE PREFERENTIAL IMPORT TAX RATES OF A NUMBER OF IRON AND STEEL COMMODITIES

THE MINISTER OF FINANCE

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;

Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 prescribing the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Tariff according to the list of import tax-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the X^th National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the Standing Committee of the XI^th National Assembly amending and supplementing the Tariff according to the List of import tax-liable commodity groups;

Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax;
In furtherance of the Prime Minister’s directing opinions in Official Dispatch No. 162/TB-VPCP of August 19, 2004 on solutions to stabilize petroleum, construction steel and fertilizer markets;

At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To issue together with this Decision the List of a number of iron and steel commodities and their preferential import tax rates. For the commodities of mechanical engineering steels, the preferential import tax rates specified in Clause 6, Table II, issued together with the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003 shall apply.

For import goods on the List of commodities for the implementation of ASEAN countries’ Agreement on Common Effective Preferential Tariff, the tax rates specified in Decree No. 78/2003/ND-CP of July 1, 2003 shall apply according to the guidance in the Finance Ministry’s Circular No. 64/2003/TT-BTC of July 1, 2003.

Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette and applies to import goods declarations submitted to the customs offices as from August 19, 2004.

FOR THE MINISTER OF FINANCE
VICE MINISTER

Nguyen Ngoc Tuan

LIST

OF A NUMBER OF IRON AND STEEL COMMODITIES AND THEIR PREFERENTIAL IMPORT TAX RATES

(issued together with the Finance Minister’s Decision No. 71/2004/QD-BTC
of August 31, 2004)

Code			Description	Tax rate (%)
7207			Semi‑finished products of iron or non‑alloy steel
			- Containing by weight less than 0.25% of carbon:
7207	11	00	- - Of rectangular (including square) cross‑section, the width measuring less than twice the thickness	5
7207	12		- - Other, of rectangular (other than square) cross‑section:
7207	12	10	- - - Slabs	3
7207	12	90	- - - Other	5
7207	19	00	- - Other	5
7207	20		- Containing by weight 0.25% or more of carbon:
			- - Containing by weight 0.6% or more of carbon:
7207	20	11	- - - Slabs	3
7207	20	12	- - - Iron or steel pieces roughly shaped by forging; sheet bars of iron or steel (including tinplate bars)	3
7207	20	19	- - - Other	5
			- - Other:
7207	20	91	- - - Slabs	3
7207	20	92	- - - Iron or steel pieces roughly shaped by forging; sheet bars of iron or steel (including tinplate bars)	3
7207	20	99	- - - Other	5
7210			Flat‑rolled products of iron or non‑alloy steel, of a width of 600 mm or more, clad, plated or coated
			‑ Plated or coated with tin:
7210	11	00	- - Of a thickness of 0.5 mm or more	3
7210	12	00	- - Of a thickness of less than 0.5 mm	3
7210	20	00	- - Plated or coated with lead, including terne‑plate	0
7210	30		- Electrolytically plated or coated with zinc:
			- - Containing by weight less than 0.6% of carbon:
7210	30	11	- - - Of a thickness not exceeding 1.2 mm	10
7210	30	19	- - - Other	5
			- - Containing by weight 0.6% or more of carbon:
7210	30	91	- - - Of a thickness not exceeding 1.2 mm	10
7210	30	99	- - - Other	5
			‑ Otherwise plated or coated with zinc:
7210	41		- - Corrugated:
7210	41	10	- - - Of a thickness not exceeding 1.2 mm	10
7210	41	90	- - - Other	10
7210	49		- - Other:
7210	49	10	- - - Of a thickness not exceeding 1.2 mm	10
7210	49	90	- - - Other	10
7210	50	00	- Plated or coated with chromium oxides or with chromium and chromium oxides	0
			‑ Plated or coated with aluminium:
7210	61		- - Plated or coated with aluminium-zinc alloys:
7210	61	10	- - - Of a thickness not exceeding 1.2 mm	10
7210	61	90	- - - Other	10
7210	69		- - Other:
7210	69	10	- - - Of a thickness not exceeding 1.2 mm	10
7210	69	90	- - - Other	10
7210	70		- Painted, varnished or coated with plastics:
			- - Not clad, plated or coated with metal:
7210	70	11	- - - Of a thickness of 4.75 mm or more but not exceeding 125 mm	10
7210	70	12	- - - Of a thickness less than 4.75 mm or exceeding 125 mm	10
7210	70	20	- - Plated or coated with tin, lead or chromium oxide or with chromium and chromium oxide	3
7210	70	30	- - Electrolytically plated or coated with zinc, of thickness not exceeding 1.2 mm	10
7210	70	40	- - Electrolytically plated or coated with zinc, of thickness exceeding 1.2 mm	5
7210	70	50	- - Otherwise plated or coated with zinc or aluminium, of thickness exceeding 1.2 mm	10
7210	70	60	- - Plated or coated with zinc or aluminium, of a thickness not exceeding 1.2 mm	10
7210	70	70	- - Plated or coated with other metals, of a thickness not exceeding 1.2 mm	0
7210	70	90	- - Other	0
7210	90		- Other:
			- - Not clad, plated or coated with metal:
7210	90	11	- - - Of a thickness of 4.75 mm or more but not exceeding 125 mm	5
7210	90	12	- - - Of a thickness less than 4.75 mm or exceeding 125 mm	5
7210	90	20	- - Plated or coated with tin, lead or chromium oxide or with chromium and chromium oxide	3
7210	90	30	- - Electrolytically plated or coated with zinc, of thickness not exceeding 1.2 mm	10
7210	90	40	- - Electrolytically plated or coated with zinc, of thickness exceeding 1.2 mm	5
7210	90	50	- - Otherwise plated or coated with zinc or aluminium, of thickness exceeding 1.2 mm	10
7210	90	60	- - Plated or coated with zinc or aluminium, of a thickness not exceeding 1.2 mm	10
7210	90	70	- - Plated or coated with other metals, of a thickness not exceeding 1.2 mm	0
7210	90	90	- - Other	0
7213			Bars and rods, hot‑rolled, in irregularly wound coils, of iron or non‑alloy steel
7213	10		- Containing indentations, ribs, grooves or other deformations produced during the rollingprocess:
7213	10	10	- - Of circular cross-section measuring not exceeding 50 mm²	10
7213	10	20	- - Of rectangular (including square) cross-section not exceeding 20 mm in width	10
7213	10	90	- - Other	10
7213	20		- Other, of free‑cutting steel:
7213	20	10	- - With an average diameter of 5 mm to 20 mm	0
7213	20	90	- - Other	0
			‑ Other:
7213	91		- - Of circular cross‑section measuring less than 14mm in diameter:
7213	91	10	- - - For making soldering bars	5
			- - - Other:
7213	91	91	- - - - Concrete steel	10
7213	91	92	- - - - Cold heading in coil	10
7213	91	93	- - - - Shaft bars; manganese steel	10*
7213	91	99	- - - - Other	10*
7213	99		- - Other:
7213	99	10	- - - For making soldering bars	5
			- - - Other:
7213	99	91	- - - - Concrete steel	10
7213	99	92	- - - - Cold heading in coil	10
7213	99	93	- - - - Shaft bars; manganese steel	10*
7213	99	99	- - - - Other	10*
7214			Other bars and rods of iron or non‑alloy steel, not further worked than forged, hot‑rolled, hot‑drawn or hot‑extruded, but including those twisted after rolling
7214	10		- Forged:
7214	10	10	- - Containing by weight less than 0.6% of carbon	10*
7214	10	20	- - Containing by weight 0.6% or more of carbon	10*
7214	20	00	- Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling	10*
7214	30	00	- Other, of free‑cutting steel	0
			‑ Other:
7214	91		- - Of rectangular (other than square) cross-section
			- - - Containing by weight less than 0.6% of carbon:
7214	91	11	- - - - Concrete steel	10
7214	91	12	- - - - Shaft bars; manganese steel	10*
7214	91	19	- - - - Other	10*
			- - - Containing by weight 0.6% or more of carbon:
7214	91	21	- - - - Concrete steel	10
7214	91	22	- - - - Shaft bars; manganese steel	10*
7214	91	29	- - - - Other	10*
7214	99		- - Other:
			- - - Containing by weight less than 0.25% of carbon:
7214	99	11	- - - - Concrete steel	10
7214	99	12	- - - - Shaft bars; manganese steel	10*
7214	99	19	- - - - Other	10*
			- - - Containing by weight 0.25% or more but less than 0.6% of carbon:
7214	99	21	- - - - Concrete steel	10
7214	99	22	- - - - Shaft bars; manganese steel	10*
7214	99	29	- - - - Other	10*
			- - - Containing by weight 0.6% or more of carbon:
7214	99	31	- - - - Concrete steel	10
7214	99	32	- - - - Shaft bars; manganese steel	10*
7214	99	39	- - - - Other	10*
7215			Other bars and rods of iron or non‑alloy steel
7215	10	00	- Of free‑cutting steel, not further worked than cold‑formed or cold‑finished	0
7215	50	00	- Other, not further worked than cold‑formed or cold‑finished	10*
7215	90		- Other:
			- - Containing by weight less than 0.6% of carbon:
7215	90	11	- - - Other than manganese steel or shaft bars	10*
7215	90	19	- - - Other	10*
7215	90	20	- - Containing by weight 0.6% or more of carbon	10*
7216			Angles, shapes and sections of iron or non‑alloy steel
7216	10	00	- U, I or H sections, not further worked than hot‑rolled, hot‑drawn or extruded, of a height of less than 80 mm	10
			‑ L or T sections, not further worked than hot‑rolled, hot‑drawn or extruded, of a height of less than 80 mm:
7216	21	00	- - L sections	10
7216	22	00	- - T sections	10
			‑ U, I or H sections, not further worked than hot‑rolled, hot‑drawn or extruded of a height of 80 mm or more:
7216	31		- - U sections:
			- - - Containing by weight 0.6% or more of carbon:
7216	31	11	- - - - Of a height of 80 mm or more but not exceeding 140 mm	10
7216	31	19	- - - - Other	10
			- - - Other:
7216	31	91	- - - - Of a height of 80 mm or more but not exceeding 140 mm	10
7216	31	99	- - - - Other	10
7216	32		- - I sections:
			- - - Containing by weight 0.6% or more of carbon:
7216	32	11	- - - - Of a height of 80 mm or more but not exceeding 140 mm	10
7216	32	19	- - - - Other	10
			- - - Other:
7216	32	91	- - - - Of a height of 80 mm or more but not exceeding 140 mm	10
7216	32	99	- - - - Other	10
7216	33		- - H sections:
			- - - Containing by weight 0.6% or more of carbon:
7216	33	11	- - - - Of a height of 80 mm or more but not exceeding 140 mm	10
7216	33	19	- - - - Other	10
			- - - Other:
7216	33	91	- - - - Of a height of 80 mm or more but not exceeding 140 mm	10
7216	33	99	- - - - Other	10
7216	40		- L or T sections, not further worked than hot‑rolled, hot‑drawn or extruded, of a height of 80 mm or more:
			- - Containing by weight 0.6% or more of carbon:
7216	40	11	- - - L sections of a height of 80 mm or more but not more than 140 mm	10
7216	40	19	- - - Other	10
			- - Other:
7216	40	91	- - - L sections of a height of 80 mm or more but not more than 140 mm	10
7216	40	99	- - - Other	10
7216	50		- Other angles, shapes and sections, not further worked than hot‑rolled, hot‑drawn or extruded:
			- - Containing by weight 0.6% or more of carbon:
7216	50	11	- - - Of a height of less than 80 mm	10
7216	50	19	- - - Other	10
			- - Other:
7216	50	91	- - - Of a height of less than 80 mm	10
7216	50	99	- - - Other	10
			‑ Angles, shapes and sections, not further worked than cold‑formed or cold‑finished:
7216	61	00	- - Obtained from flat-rolled products	10
7216	69		- - Other:
			- - - Angles, other than slotted angles:
7216	69	11	- - - - Containing by weight 0.6% or more carbon and having a height of 80 mm or more	10
7216	69	12	- - - - Containing by weight 0.6% or more carbon and having a height of less than 80 mm	10
7216	69	13	- - - - Other, of a height of 80 mm or more	10
7216	69	14	- - - - Other, of a height of less than 80 mm	10
			- - - Other angles, shapes and sections:
7216	69	21	- - - - Of a thickness of 5 mm or less	10
7216	69	29	- - - - Other	10
			‑ Other:
7216	91		- - Cold-formed or cold-finished from flat-rolled products:
			- - - Angles, other than slotted angles:
7216	91	11	- - - - Containing by weight 0.6% or more carbon and having a height of 80 mm or more	10
7216	91	12	- - - - Containing by weight 0.6% or more carbon and having a height of less than 80 mm	10
7216	91	13	- - - - Other, of a height of 80 mm or more	10
7216	91	14	- - - - Other, of a height of less than 80 mm	10
7216	91	20	- - - Slotted angles, roll-formed from pure-punched steel strips, whether or not painted or galvanised	10
			- - - Shapes and sections:
7216	91	31	- - - - Of a thickness of 5 mm or less	10
7216	91	39	- - - - Other	10
7216	99	00	- - Other	10
7217			Wire of iron or non‑alloy steel
7217	10		‑ Not plated or coated, whether or not polished:
7217	10	10	- - Containing by weight less than 0.25% of carbon:	10
			- - Containing by weight 0.25% or more but less than 0.6% of carbon:
7217	10	21	- - - Spokes wire	5
7217	10	22	- - - Bead wire; flat hard steel reed wire; prestressed concrete steel wire; free cutting steel wire	5
7217	10	29	- - - Other	5
			- - Containing by weight 0.6% or more of carbon:
7217	10	31	- - - Spokes wire; bead wire; flat hard steel reed wire; prestressed concrete steel wire; free cutting steel wire	5
7217	10	39	- - - Other	5
7217	20		- Plated or coated with zinc:
7217	20	10	- - Containing by weight less than 0.25% carbon	10
			- - Containing by weight 0.25% or more but less than 0.45% of carbon:
7217	20	21	- - - Electrolytic coated and spokes wire	5
7217	20	22	- - - Flat hard steel reed wire; prestressed concrete steel wire; steel wire with silicon content not less than 0.1%, zinc plated with layer weight not less than 240 g/m²	5
7217	20	29	- - - Other	5
			- - Containing by weight 0.45% or more but less than 0.6% of carbon:
7217	20	31	- - - Electrolytic coated and spokes wire	5
7217	20	32	- - - Flat hard steel reed wire; prestressed concrete steel wire; steel wire with silicon content not less than 0.1%, zinc plated with layer weight not less than 240 g/m²	5
7217	20	33	- - - High carbon steel core wire for Aluminium Conductors Steel Reinforced (ACSR)	5
7217	20	39	- - - Other	5
			- - Containing by weight 0.6% or more of carbon:
7217	20	41	- - - Electrolytic coated and spokes wire	5
7217	20	42	- - - Flat hard steel reed wire; prestressed concrete steel wire; steel wire with silicon content not less than 0.1%, zinc plated with layer weight not less than 240 g/m²	5
7217	20	43	- - - High carbon steel core wire for Aluminium Conductors Steel Reinforced (ACSR)	5
7217	20	49	- - - Other	5
7217	30		- Plated or coated with other base metals:
7217	30	10	- - Containing by weight less than 0.25% of carbon	10
7217	30	20	- - Containing by weight 0.25% or more of carbon but less than 0.6% of carbon	5
			- - Containing by weight 0.6% or more of carbon:
			- - - Beadwire (copper alloy coated high carbon steel wire for pneumatic rubber tyres):
7217	30	31	- - - - Beadwire (brass coated high carbon steel wire for pneumatic rubber tyres)	5
7217	30	32	- - - - Beadwire (coated with other copper alloys, high carbon steel wire for pneumatic rubber tyres)	5
7217	30	33	- - - - Plated or coated with tin	5
7217	30	39	- - - - Other	5
7217	30	90	- - Other	5
7217	90		- Other:
7217	90	10	- - Containing by weight of not less than 0.1% of silicon and plated with zinc having a layer weight not less than 240 g/m² and covered with PVC as an outer layer	5
7217	90	20	- - Other containing by weight less than 0.25% of carbon, excluding the goods of subheading 7217.90.10	10
7217	90	30	- - Other containing by weight 0.25% or more but less than 0.45% of carbon, excluding goods of subheading 7217.90.10	5
7217	90	40	- - Other containing by weight 0.45% or more but less than 0.6% of carbon, excluding goods of subheading 7217.90.10	5
7217	90	50	- - Other containing by weight 0.6% or more of carbon, excluding goods of subheading 7217.90.10	5
7303			Tubes, pipes and hollow profiles, of cast iron
			- Tubes and pipes:
7303	00	11	- - With an external diameter not exceeding 100 mm	10
7303	00	12	- - With an external diameter exceeding 100 mm but not exceeding 150 mm	10
7303	00	13	- - with an external diameter exceeding 150 mm but not more than 600 mm	10
7303	00	19	- - Other	10
			- Other, of ductile cast iron:
7303	00	21	- - With an external diameter not exceeding 100 mm	3
7303	00	22	- - Other	3
			- Other:
7303	00	91	- - With an external diameter not exceeding 100 mm	3
7303	00	92	- - Other	3
7305			Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross‑sections, the external diameter of which exceeds 406.4 mm, of iron or steel
			‑ Line pipe of a kind used for oil or gas pipelines:
7305	11	00	- - Longitudinally submerged arc welded	5
7305	12	00	- - Other, longitudinally welded	5
7305	19	00	- - Other	10
7305	20	00	- Casing of a kind used in drilling for oil or gas	5
			‑ Other, welded:
7305	31		- - Longitudinally welded:
			- - - Stainless steel pipes and tubes:
7305	31	11	- - - - High pressure conduits	5
7305	31	19	- - - - Other	5
			- - - Other:
7305	31	91	- - - - High pressure conduits	5
7305	31	99	- - - - Other	5
7305	39		- - Other:
7305	39	10	- - - High pressure conduits	5
7305	39	90	- - - Other	10
7305	90		- Other:
7305	90	10	- - High pressure conduits	5
7305	90	90	- - Other	5
7306			Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
7306	10	00	- Line pipe of a kind used for oil or gas pipelines	5
7306	20	00	- Casing and tubing of a kind used in drilling for oil or gas	5
7306	30		- Other, welded, of circular cross‑section, of iron or non‑alloy steel:
			- - With internal diameter less than 12.5 mm:
7306	30	11	- - - High pressure conduits	5
7306	30	12	- - - Boiler tubes	10
7306	30	13	- - - Single or double-walled, copper-plated or fluororesin-coated (FRC) or zinc- chromated (ZMC3) steel tubes of an external diameter not exceeding 15 mm	10
7306	30	14	- - - Sheath pipe (heater pipe) for heating elements of electric flat iron and rice cooker, of an external diameter not exceeding 12 mm	10
7306	30	15	- - - Other, containing by weight less than 0.45% of carbon	10
7306	30	19	- - - Other	10
			- - With internal diameter of 12.5 mm or more:
7306	30	21	- - - High pressure conduits	5
7306	30	22	- - - Boiler tubes	10
7306	30	23	- - - Single or double-walled, copper-plated or fluororesin-coated (FRC) or zinc- chromated (ZMC3) steel tubes of an external diameter not exceeding 15 mm	10
7306	30	24	- - - Other, of external diameter less than 140 mm and containing by weight less than 0.45% of carbon	10
7306	30	25	- - - Other, of external diameter 140 mm or more and containing by weight less than 0.45% of carbon	10
7306	30	26	- - - Other, of external diameter less than 140 mm and containing by weight 0.45% or more of carbon	10
7306	30	27	- - - Other, of external diameter 140 mm or more and containing by weight 0.45% or more of carbon	10
7306	40		- Other, welded, of circular cross‑section, of stainless steel:
7306	40	10	- - Welded boiler tubes with internal diameter not exceeding 12.5 mm	5
7306	40	20	- - Welded boiler tubes with internal diameter exceeding 12.5 mm	5
7306	40	30	- - Stainless steel pipes and tubes, with external diameter exceeding 105 mm	5
7306	40	40	- - High pressure conduits	5
7306	40	50	- - Pipes and tubes containing by weight at least 30% of nickel, of external diameter not exceeding 10 mm	5
7306	40	80	- - Other, with internal diameter not exceeding 12.5 mm	5
7306	40	90	- - Other, with internal diameter exceeding 12.5 mm	5
7306	50		- Other, welded, of circular cross‑section, of other alloy steel:
7306	50	10	- - Welded boiler tubes with internal diameter not exceeding 12.5 mm	5
7306	50	20	- - Welded boiler tubes with internal diameter exceeding 12.5 mm	5
7306	50	30	- - High pressure conduits	5
7306	50	40	- - Other, with internal diameter not exceeding 12.5 mm	5
7306	50	50	- - Other, with internal diameter exceeding 12.5 mm	5
7306	60		- Other, welded, of non‑circular cross‑section:
			- - With internal diameter of less than 12.5 mm:
7306	60	11	- - - High pressure conduits	5
7306	60	19	- - - Other	5
			- - Other:
7306	60	91	- - - High pressure conduits	5
7306	60	99	- - - Other	5
7306	90		- Other:
			- - With internal diameter of less than 12.5 mm:
7306	90	11	- - - Bundy-weld pipes and tubes	10
7306	90	12	- - - High pressure conduits	5
7306	90	19	- - - Other	10
			- - Other:
7306	90	91	- - - Bundy-weld pipes and tubes	10
7306	90	92	- - - High pressure conduits	5
7306	90	93	- - - Other, of external diameter measuring less than 140 mm and containing by weight less than 0.45% of carbon	10
7306	90	94	- - - Other, of external diameter measuring 140 mm or more and containing by weight less than 0.45% of carbon	10
7306	90	99	- - - Other	10
7308			Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge‑sections, lock‑gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
7308	10		- Bridges and bridge‑sections:
7308	10	10	- - Prefabricated modular type joined by shear connectors	0
7308	10	90	- - Other	0
7308	20		- Towers and lattice masts:
			- - Towers:
7308	20	11	- - - Prefabricated modular type joined by shear connectors	0
7308	20	19	- - - Other	0
			- - Lattice masts:
7308	20	21	- - - Prefabricated modular type joined by shear connectors	5
7308	20	29	- - - Other	5
7308	30	00	- Doors, windows and their frames and thresholds for doors	10
7308	40		- Equipment for scaffolding, shuttering, propping or pit‑propping:
7308	40	10	- - Prefabricated modular type joined by shear connectors	0
7308	40	90	- - Other	0
7308	90		- Other:
7308	90	10	- - Frameworks for workshop and store-house	10
7308	90	20	- - Other, prefabricated modular type joined by shear connectors	10
7308	90	30	- - Corrugated, curved or bent galvanized plate for assembly into underground conduits and culverts	10
7308	90	40	- - Parts of tubes or tunnels, made of formed and bended corrugated sheet of iron or steel	10
7308	90	90	- - Other	10

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Decision No. 71/2004/QD-BTC dated August 31, 2004 of the Ministry of Finance adjusting the preferential import tax rates of a number of iron and steel commodities

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Decree No. 153/2024/ND-CP dated November 21, 2024 of the Government on environmental protection fee for emissions

Decision No. 68/2004/QD-BTC dated August 16, 2004 amending the import tax rates of a number of import alcohols