Decision No. 71/2008/QD-BTC dated September 01, 2008 of the Ministry of Finance amending import duty rates applicable to a number of lines of goods on the preferential import tariff list

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

Code

Description

Tax Rate
(%)

48.01

Newsprint, in rolls or sheets.

4801 00 10 00

- Weighing not more than 55g/m3

20

4801 00 90 00

- Other

20

48.02

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand‑ made paper and paperboard.

4802 10 00 00

- Hand-made paper and paperboard

25

4802 20 00 00

- Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard

5

4802 40 00 00

- Wallpaper base

5

- Other paper and paperboard, not containing fibres obtained by a mechanical or chemo-mechanical process or having such fibre content of not more than 10%:

4802 54

- Weighing less than 40g/m2:

4802 54 10 00

--- Carbonising base paper, weighing less than 20 g/m2, in rolls of more than 15 cm or in rectangular (including square) sheets with one side 36 cm or more and the other side 15 cm or more in the unfolded state

5

4802 54 90

--- Other:

4802 54 90 10

---- Carbonising base paper

5

4802 54 90 20

---- Aluminium base paper

5

4802 54 90 30

---- Cigarette filter base paper

20

4802 54 90 90

---- Other

25

4802 55

-- Weighing 40g/m3 or more but not more than 150g/m3, in rolls:

--- Fancy paper and paperboard including paper and paperboard with watermarks, a granulized felt finish, a fibre finish

--- Other paper and paperboard, containing fibres obtained by a mechanical or chemo-mechanical process of more than 10% by weight of the total fibre content consists of such fibres:

4802 61

-- In rolls:

4802 61 10 00

--- Fancy paper and paperboard including paper and paperboard with watermarks, a granulized felt finish, a fibre finish, a vellum antique finish or a blend of specks, in rolls of a width of 15 cm or less

25

4802 61 20 00

--- Other fancy paper and paperboard including paper and paperboard with watermarks, a granulized felt finish, a fibre finish, a vellum antique finish or a blend of specks

25

4802 61 90

--- Other:

4802 61 90 10

---- Carbonising base paper

5

4802 61 90 20

---- Aluminium base paper

5

4802 61 90 90

---- Other

25

4802 62

-- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:

4802 62 10 00

--- Fancy paper and paperboard including paper and paperboard with watermarks, a granulized felt finish, a fibre finish, a vellum antique finish or a blend of specks, in rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less in the unfolded state

25

4802 62 20 00

--- Fancy paper and paperboard including paper and paperboard with watermarks, a granulized felt finish, a fibre finish, a vellum antique finish or a blend of specks

25

4802 62 90

--- Other:

4802 68 90 10

---- Carbonising base paper

5

4802 68 90 20

---- Aluminium base paper

5

4802 62 90 90

---- Other

25

4802 69 00

-- Other:

4802 69 00 10

--- Carbonising base paper

5

4802 69 00 20

--- Aluminium base paper

5

4802 69 00 90

--- Other

25