Decision No. 81/2004/QD-BTC dated October 15, 2004 of the Ministry of Finance amending the import tax rates of a number of commodity groups in the preferential import tariff

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ATTRIBUTE

Decision No. 81/2004/QD-BTC dated October 15, 2004 of the Ministry of Finance amending the import tax rates of a number of commodity groups in the preferential import tariff
Issuing body: Ministry of FinanceEffective date:
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Official number:81/2004/QD-BTCSigner:Truong Chi Trung
Type:DecisionExpiry date:
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Issuing date:15/10/2004Effect status:
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Fields:Export - Import , Policy , Tax - Fee - Charge
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THE MINISTRY OF FINANCE
--------------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
--------------

No. 81/2004/QD-BTC

Hanoi, October 15, 2004

 

DECISION

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

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 Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the Standing Committee of the XIth 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;

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

DECIDES:

Article 1.- To amend the preferential import tax rates of a number of commodity groups prescribed in the Finance Minster’s Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariff into the new preferential import tax rates stipulated in the list of amended preferential import tax rates, issued together with this Decision.

Article 2.- To annul the collection levels applicable to PVC powder and granules prescribed in Decision No. 17/1999/QD-BVGCP of April 3, 1999 of the Director of the Government Pricing Committee and Decision No. 03/2000/QD-BTC of January 7, 2000 of the Minister of Finance.

Article 3.- This Decision takes effect and applies to import goods declarations submitted to the customs offices 15 days after its publication in the Official Gazette.

Particularly for goods lots of PVC powder and granules applicable to the CEPT preferential import tax rates as prescribed in the Government’s Decree No. 151/2004/ND-CP of August 5, 2004, for which the import goods declarations have been submitted to the customs offices as from the effective date of that Decree (August 27, 2004), surcharges shall not be paid. In cases where enterprises have paid surcharges for these goods lots, such amounts shall be refunded as prescribed.

 

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung

 

LIST

OF AMENDED TAX RATES OF A NUMBER OF COMMODITIES IN THE PREFERENTIAL IMPORT TARIFF

(Issued together with the Finance Minister’s Decision No. 81/2004/QD-BTC of October 15, 2004)

Code

Description

Tax rate (%)

1002

00

00

Rye

0

1003

00

00

Barley

0

1004

00

00

Oats

0

3904

 

 

Polymers of vinyl chloride or of other halogenated olefins, in primary forms

 

3904

10

 

- Poly (vinyl chloride), not mixed with any other substances:

 

3904

10

10

- - PVC homopolymers, suspension type

8

3904

10

20

- - PVC resin emulsion process in powder form

0

 

 

 

- - Granules:

 

3904

10

31

- - - Used in the manufacture of telephonic or electric wire

10

3904

10

39

- - - Other

10

3904

10

40

- - Other, in powder form

8

3904

10

90

- - Other

0

 

 

 

Other poly (vinyl chloride):

 

3904

21

 

- Nonplasticised:

 

3904

21

10

- - - In powder form

8

 

 

 

- - - Granules:

 

3904

21

21

- - - - Used in the manufacture of telephonic or electric wire

10

3904

21

29

- - - - Other

10

3904

21

30

- - - Liquids or pastes

0

3904

21

90

- - - Other forms

0

3904

22

 

- - Plasticised:

 

3904

22

10

- - - In powder form

8

 

 

 

- - - Granules:

 

3904

22

21

- - - - Used in the manufacture of telephonic or electric wire

10

3904

22

29

- - - - Other

10

3904

22

30

- - - Liquids or pastes

0

3904

22

90

- - - Other forms

0

3904

30

 

- Vinyl chloridevinyl acetate copolymers:

 

3904

30

10

- - In powder form

3

 

 

 

- - Granules:

 

3904

30

21

- - - Used in the manufacture of telephonic or electric wire

5

3904

30

29

- - - Other

5

3904

30

90

- - Other

0

3904

40

 

- Other vinyl chloride copolymers:

 

3904

40

10

- - In powder form

3

 

 

 

- - Granules:

 

3904

40

21

- - - Used in the manufacture of telephonic or electric wire

5

3904

40

29

- - - Other

5

3904

40

90

- - Other

0

3904

50

 

- Vinylidene chloride polymers:

 

3904

50

10

- - In powder form

3

3904

50

20

- - Granules

5

3904

50

30

- - Liquids or pastes

0

3904

50

90

- - Other

0

 

 

 

- Fluoropolymers:

 

3904

61

 

- - Polytetrafluoroethylene:

 

3904

61

10

- - - In powder form

3

3904

61

20

- - - Granules

5

3904

61

90

- - - Other

0

3904

69

 

- - Other:

 

3904

69

10

- - - In powder form

3

3904

69

20

- - - Granules

5

3904

69

90

- - - Other

0

3904

90

 

- Other:

 

3904

90

10

- - In powder form

3

3904

90

20

- - Granules

5

3904

90

90

- - Other

0

8525

 

 

Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting 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

10

 

- Transmission apparatus:

 

8525

10

10

- - For radio-broadcasting

0

 

 

 

- - For television:

 

8525

10

21

- - - Video senders

0

8525

10

22

- - - Central monitoring systems

0

8525

10

23

- - - Telemetry monitoring systems

0

8525

10

29

- - - Other

0

8525

10

30

- - Data compression tools

0

8525

10

40

- - Set top boxes which have a communication function [ITA1/B-203]

0

8525

10

50

- - For radio telephony or radio-telegraphy [ITA1/A-048]

0

8525

20

 

- Transmission apparatus incorporating reception apparatus: [ITA1/A-049] [ex ITA1/B-197]

 

8525

20

10

- - Wireless LAN

0

8525

20

20

- - Internet enabled handphones

5

8525

20

30

- - Internet enabled cellular phones

5

8525

20

40

- - Internet video conferencing equipment

0

8525

20

50

- - Digital radio relay systems

0

8525

20

60

- - Mobile data network

0

8525

20

70

- - Set top boxes which have a communication function [ITA1/B203]

0

8525

20

80

- - Other cellular phones

5

 

 

 

- - Other:

 

8525

20

91

- - - Other transmission apparatus for radio-telephony or radio-telegraphy

0

8525

20

92

- - - Other transmission apparatus for television

0

8525

20

99

- - - Other

0

8525

30

 

- Television cameras:

 

8525

30

10

- - Cameras, without recording function, working in conjunction with an automatic data processing machine, the dimensions of which do not exceed 130 mm x 70 mm x 45 mm [ITA/2]

10

8525

30

90

- - Other

10

8525

40

 

- Still image video cameras and other video camera recorders; digital cameras:

 

8525

40

10

- - Digital still image video cameras (ITA1/A-050)

20

8525

40

20

- - Other still image video cameras

20

8525

40

30

- - Digital cameras

20

8525

40

40

- - Other video camera recorders

20

8529

 

 

Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28

 

8529

10

 

- Aerials and aerial reflectors of all kinds; parts suitable for use therewith:

 

8529

10

10

- - Aerials or antennae of a kind used with apparatus for radio-telephony and radio-telegraphy [ITA1/A-052]; parts of paging alert devices [ITA1/B-197]

10

8529

10

20

- - Parabolic aerial reflector dishes for direct broadcast multi-media systems and parts thereof

10

8529

10

30

- - Telescopic, rabbit and dipole antennae for television or radio receivers

30

8529

10

40

- - Aerial filters and separators [ITA/2]

20

 

 

 

- - Parts mounted on PCB and / or cabinet / cabinet parts:

 

8529

10

51

- - - For use with transmission apparatus or reception apparatus for radio-telegraphy, radio-telephony, radio-broadcasting or television

10

8529

10

59

- - - Other

30

8529

10

60

- - Wave guide (feed horn)

20

 

 

 

- - Other:

 

8529

10

91

- - - For radio-telephony or radio-telegraphy

10

8529

10

92

- - - For transmission apparatus for radio-broadcasting or television

10

8529

10

99

- - - Other

30

8529

90

 

- Other:

 

 

 

 

- - Parts including printed circuit assemblies of the following: transmission apparatus other than radio-broadcasting or television transmission; digital still image video cameras; portable receivers for calling, alerting or paging [ITA1/A-053] and paging alert devices, including pagers [ITA1/B-197]:

 

8529

90

11

- - - For cellular phones

5

8529

90

12

- - - Other

0

8529

90

20

- - For decoders, other than those of 8529.90.11 and 8529.90.12

0

 

 

 

- - Printed circuit boards, assembled, other than those of 8529.90.11 and 8529.90.12:

 

8529

90

31

- - - For goods of subheading 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (for radio-telephony or radio-telegraphy only)

10

8529

90

32

- - - For the goods of 8525.10 or 8525.20 (not for radio-telephony or radio-telegraphy)

0

8529

90

33

- - - For the goods of 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (not for radio-telephony or radio-telegraphy)

30

8529

90

34

- - - For goods of subheading 85.26

0

8529

90

35

- - - For goods of subheading 85.28

30

8529

90

36

- - - For goods of subheading 8525.30

0

8529

90

37

- - - For goods of subheading 8527.12 or 8527.32

30

8529

90

39

- - - Other

30

 

 

 

- - Other:

 

8529

90

91

- - - For television

10

8529

90

92

- - - For radio-telephony or radio-telegraphy only

10

8529

90

93

- - - Other, of goods of heading 85.28

30

8529

90

99

- - - Other

10

 

 

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