This Decision amends and supplements the rates of import duty for certain groups of items such as pharmaceuticals, raw silk, automobiles, electric lamps, and spare parts. The rates are adjusted according to specific types of items.
적용 범위
Enterprises importing items listed in the amended and supplemented Import Tariff Schedule.
핵심 사항
- Pharmaceutical imports containing penicillin or streptomycin are exempt from tax
- Imports of Halogen Tungsten lamps and other types of lamps with power over 200W apply a 40% tax rate
- Imports of complete knock-down (CKD) buses with primed and electrostatically coated bodies apply a 18% tax rate
- Imports of passenger cars from 5 to 15 seats in complete knock-down (CKD) form without primer coating apply a 25% tax rate
- Imports of various types of lamps and spare parts have tax rates ranging from 3% to 40%
🌐 이 문서의 사회적 영향
- Positive impact: Reducing the burden of import costs for pharmaceutical production enterprises, automobile manufacturers, and electric lamp producers.
- Negative impact: Increasing tax rates for certain items such as Halogen Tungsten lamps and spare parts, increasing import costs.
❓ 자주 묻는 질문
Are pharmaceutical imports containing penicillin or streptomycin exempt from tax?
Yes, the tax rate is 0%.
What is the import tax rate for Halogen Tungsten lamps?
40%.
What is the import tax rate for complete knock-down (CKD) buses with primed and electrostatically coated bodies?
18%.
What is the import tax rate for passenger cars from 5 to 15 seats in complete knock-down (CKD) form without primer coating?
25%.
What is the import tax rate for various types of lamps and spare parts?
Tax rates range from 3% to 40%, depending on the specific type.
전문
Pursuant to …;
Regarding the amendment and supplementation of the name and import tax rate for certain items in Group 2710 of the Import Tariff Schedule
rate of certain groups and items in the Import Tariff Schedule
____________________
THE MINISTER OF FINANCE
Pursuant to Article 8 of the Export Tax, Import Tax Law adopted on December 26, 1991;
Based on the framework of import tariff rates issued by Resolution No. 537a/NQ-HĐNN8 dated February 22, 1992 of the State Council, amended and supplemented by Resolutions No. 31/NQ-UBTVQH9 dated March 9, 1993, No. 174/NQ-UBTVQH9 dated March 26, 1994, No. 290 NQ/UBTVQH9 dated September 7, 1995, and No. 293 NQ/UBTVQH9 dated November 8, 1995 of the Standing Committee of the National Assembly, term 9;
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister on the issuance of the Export Tariff Schedule and the Import Tariff Schedule attached to Decree No. 54/CP;
Based on the directive of the Prime Minister communicated in Circular No. 3998/KTN dated August 19, 1996 of the Government Office;
After receiving opinions from relevant ministries and sectors;
DECISION:
Article 1: Amend and supplement the name and import tariff rates of certain groups and items specified in the Import Tariff Schedule issued with Decision No. 280/TTg dated May 28, 1994 of the Prime Minister and the Lists amending and supplementing the Import Tariff Schedule issued with Decisions No. 1233 TC/QĐ/TCT dated December 9, 1995; No. 443/TC/QĐ/TCT dated May 4, 1996, and No. 861A TC/QĐ/TCT dated September 15, 1996 of the Minister of Finance to the new name and import tariff rates recorded in the List amending and supplementing the Import Tariff Schedule issued with this Decision.
Article 2: The import tariff rate for sets of automobile parts in CKD1 form with pre-electrostatic primer painted bodies (as specified in the List amending and supplementing the name and import tariff rates issued with this Decision) shall only be applied to joint ventures in specific cases after obtaining a decision from the Ministry of Trade, according to the directive of the Prime Minister in Circular No. 3998/KTN dated August 19, 1996 of the Government Office.
Article 3: This Decision takes effect and shall be applied to all customs declarations for imported goods registered with customs authorities starting from February 1, 1997./.
LIST
AMENDMENTS AND SUPPLEMENTS TO THE NAME AND IMPORT DUTY RATE
CERTAIN GROUPS AND ITEMS
(Issued together with Decision No. 02 TC/QĐ/TCT dated January 2, 1997
of the Minister of Finance)
|
Code Number |
Name of commodity group, product |
Tax Rate (%) |
|
1 |
2 |
3 |
|
3003 |
Pharmaceutical preparations (excluding those belonging to subheadings 3002, 3005, 3006) containing two or more ingredients mixed together for preventive or therapeutic purposes, not yet formulated into dosage units or packaged for retail sale |
|
|
3033.10 |
- Containing penicillin or derivatives of penicillin having a penicillin acid structure or streptomycin or derivatives of streptomycin |
0 |
|
3003.20 |
- Containing other antibiotics: |
|
|
3003.20.10 |
-- Containing amoxicillin |
5 |
|
3003.20.90 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
|
- Containing hormones or other products belonging to group 2937 but not containing antibiotics: |
|
|
3003.31 |
-- Containing insulin |
0 |
|
3003.39 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
3003.40 |
- Containing alkaloids or derivatives thereof but not containing hormones or other products belonging to group 2937 or antibiotics |
0 |
|
3003.90 |
- Other |
0 |
|
5001.00 |
- Silkworm cocoons for reeling silk |
3 |
|
5002.00 |
- Raw silk (unreeled) |
3 |
|
5004.00 |
- Silk yarn (excluding silk yarn spun from waste raw silk not yet packaged for retail sale |
5 |
|
5005.00 |
Silk yarn and silk yarn spun from waste raw silk not yet packaged for retail sale |
10 |
|
5006.00 |
Silk yarn and silk yarn spun from waste raw silk already packaged for retail sale |
10 |
|
8539 |
Electric filament lamps or discharge lamps, including closed-beam lamps and ultraviolet or infrared lamps; arc lamps |
|
|
8539.10 |
- Closed arc lamps |
0 |
|
|
- Other filament lamps; excluding ultraviolet or infrared lamps: |
0 |
|
8539.21 |
- Halogen tungsten lamps |
0 |
|
8539.22 |
-- Other types with power not exceeding 200 W and voltage over 100 V |
40 |
|
8539.29 |
- Peanut kernels, whether or not broken into pieces |
|
|
8539.29.10 |
--- Mercury vapor (Mercury), sodium (Sodium), iodine-metal vapor (iodine-sodium metal vapor) discharge lamps |
0 |
|
8539.29.90 |
-- Unpackaged herbicide for retail sale |
0 |
|
|
- Discharge lamps, excluding ultraviolet lamps: |
|
|
8539.31 |
-- Fluorescent lamps, hot cathode type |
40 |
|
8539.32 |
-- Compact fluorescent lamps |
0 |
|
8539.39 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
8539.40 |
- Ultraviolet lamps, infrared lamps, arc lamps |
0 |
|
8539.90 |
- Spare parts |
|
|
8539.90.10 |
-- Of code numbers 8539.22, 8539.31 |
20 |
|
8539.90.90 |
-- Of other headings |
0 |
|
8702.00 |
Motor vehicles designed for public passenger transport with more than 24 seats (buses) |
|
|
8702.00.10 |
- COMPLETE UNASSEMBLED UNIT |
50 |
|
8702.00.20 |
- Type SKD |
40 |
|
8702.00.30 |
- Type CKD1 with body and shell already coated with electrostatic primer paint |
18 |
|
8702.00.40 |
- Type CKD1 with body and shell not yet coated with electrostatic primer paint |
12 |
|
8702.00.50 |
- Type CKD 2 |
6 |
|
8702.00.60 |
- Type IKD |
3 |
|
8703 |
Motor vehicles and other motorized vehicles designed mainly for carrying passengers (excluding those belonging to heading 8702), including vehicles designed for both passengers and cargo and racing cars |
|
|
8703.10 |
- Motor vehicles and other motorized vehicles designed for carrying passengers (excluding those belonging to heading 8702) |
|
|
|
- With more than 15 seats up to 24 seats: |
|
|
8703.10.11 |
- COMPLETE UNASSEMBLED UNIT |
55 |
|
8703.10.12 |
- Type CKD |
40 |
|
8703.10.13 |
- Type CKD1 with body and shell already coated with electrostatic primer paint |
30 |
|
8703.10.14 |
- Type CKD1 with body and shell not yet coated with electrostatic primer paint |
25 |
|
8703.10.15 |
- Type CKD 2 |
10 |
|
8703.10.16 |
- Type IKD |
7 |
|
|
- With more than 5 seats up to 15 seats: |
|
|
8703.10.21 |
- COMPLETE UNASSEMBLED UNIT |
55 |
|
8703.10.22 |
- Type CKD |
45 |
|
8703.10.23 |
- Type CKD1 with body and shell already coated with electrostatic primer paint |
45 |
|
8703.10.24 |
- Type CKD1 with body and shell not yet coated with electrostatic primer paint |
40 |
|
8703.10.25 |
- Type CKD 2 |
20 |
|
8703.10.26 |
- Type IKD |
5 |
|
|
- With 5 seats or less: |
|
|
8703.10.31 |
- COMPLETE UNASSEMBLED UNIT |
55 |
|
8703.10.32 |
- Type SKD |
50 |
|
8703.10.33 |
- Type CKD1 with body and shell already coated with electrostatic primer paint |
55 |
|
8703.10.34 |
- Type CKD1 with body and shell not yet coated with electrostatic primer paint |
50 |
|
8703.10.35 |
- Type CKD 2 |
30 |
|
8703.10.36 |
- Type IKD |
5 |
|
|
- Motor vehicles and other motorized vehicles designed for both passengers and cargo: |
|
|
8703.20.10 |
- COMPLETE UNASSEMBLED UNIT |
60 |
|
8703.20.30 |
- Type CKD1 with body and shell already coated with electrostatic primer paint |
45 |
|
8703.20.40 |
- Type CKD1 with body and shell not yet coated with electrostatic primer paint |
40 |
|
8703.20.50 |
- Type CKD 2 |
30 |
|
8703.40 |
- Pick-up trucks |
60 |
|
8704 |
Motor vehicles with engines designed for cargo transportation |
|
|
8704.10 |
- Garbage trucks |
0 |
|
|
- Motor vehicles designed with cargo boxes, regardless of whether they are equipped with self-loading or self-unloading devices: |
|
|
8704.21 |
-- With a payload not exceeding 5 tons: |
|
|
|
--- Types designed to carry light cargo, similar in appearance to passenger-carrying vehicles, including those with a driver's cabin and cargo space: |
|
|
8704.21.11 |
---- Complete vehicle |
60 |
|
8704.21.12 |
---- Type SKD |
40 |
|
8704.21.13 |
---- Type CKD1 with body and shell already coated with electrostatic primer paint |
20 |
|
8704.21.14 |
---- Type CKD1 with body and shell not yet coated with electrostatic primer paint |
16 |
|
8704.21.15 |
---- Type CKD 2 |
8 |
|
8704.21.16 |
---- Type IKD |
4 |
|
|
---- Other types: |
|
|
8704.21.91 |
---- Complete vehicle |
60 |
|
8704.21.92 |
---- Type SKD |
40 |
|
8704.21.93 |
---- Type CKD1 with body and shell already coated with electrostatic primer paint |
20 |
|
8704.21.94 |
---- Type CKD1 with body and shell not yet coated with electrostatic primer paint |
16 |
|
8704.21.95 |
---- Type CKD 2 |
8 |
|
8704.21.96 |
---- Type IKD |
4 |
|
|
-- With a payload over 5 tons but not exceeding 20 tons: |
|
|
|
--- With a payload over 5 tons up to 10 tons: |
|
|
8704.22.11 |
---- Complete vehicle |
40 |
|
8704.22.12 |
---- Type SKD |
20 |
|
8704.22.13 |
---- Type CKD1 with body and shell already coated with electrostatic primer paint |
12 |
|
8704.22.14 |
---- Type CKD1 with body and shell not yet coated with electrostatic primer paint |
8 |
|
8704.22.15 |
---- Type CKD 2 |
4 |
|
8704.22.16 |
---- Type IKD |
2 |
|
|
--- With a payload over 10 tons but not exceeding 20 tons: |
|
|
8704.22.21 |
---- Complete vehicle |
30 |
|
8704.22.22 |
---- Type SKD |
20 |
|
8704.22.23 |
---- Type CKD1 with body and shell already coated with electrostatic primer paint |
12 |
|
8704.22.24 |
---- Type CKD1 with body and shell not yet coated with electrostatic primer paint |
8 |
|
8704.22.25 |
---- Type CKD 2 |
4 |
|
8704.22.26 |
---- Type IKD |
2 |
|
8704.23 |
-- With a payload over 20 tons |
10 |
|
|
- Motor vehicles designed for carrying specialized cargo: |
|
|
8704.31 |
-- Tanker trucks (e.g., trucks designed to carry fuel, chemicals...): |
10 |
|
8704.32 |
-- Trucks designed to carry cement |
10 |
|
8704.33 |
-- Trucks designed to carry frozen goods |
10 |
|
8704.34 |
-- Trucks designed to carry money |
10 |
|
9405 |
Various types of lamps and lamp holders, including headlamps and stage lights and parts thereof, not elsewhere specified or included in this chapter; illuminated signboards, illuminated nameplates and similar articles, with fixed lighting sources, and parts thereof not elsewhere specified or included |
|
|
9405.10 |
- Multi-bulb lamps and other ceiling electric lamp holders or wall lamp holders, excluding those intended for public spaces or major streets: |
|
|
9405.10.10 |
-- Operating room lamps, stage lights |
5 |
|
9405.10.20 |
-- Fluorescent lamp units |
40 |
|
9405.10.90 |
- Peanut kernels, whether or not broken into pieces |
40 |
|
9405.20 |
- Desk lamps, bedside lamps, floor lamps: |
|
|
9405.20.10 |
-- Operating room lamps |
5 |
|
9405.20.90 |
- Peanut kernels, whether or not broken into pieces |
40 |
|
9405.30 |
- Lamp units for Christmas trees |
40 |
|
9405.40 |
- Electric lamps and other electric lamp units: |
|
|
9405.40.10 |
-- Stage lights |
5 |
|
9405.40.20 |
-- Street lights |
10 |
|
9405.40.30 |
-- Airport lights, railway carriage lights, locomotive lights, ship lights, aircraft lights |
5 |
|
9405.40.90 |
- Peanut kernels, whether or not broken into pieces |
10 |
|
9405.50 |
- Non-electric lamps and lamp holders: |
|
|
9405.50.10 |
-- Miner's lamps and similar lamps |
5 |
|
9405.50.20 |
-- Storm lamps |
30 |
|
9405.50.30 |
-- Other oil lamps |
30 |
|
9405.50.90 |
- Peanut kernels, whether or not broken into pieces |
30 |
|
9405.60 |
- Illuminated signboards, illuminated nameplates, or similar articles: |
|
|
9405.60.10 |
-- Street signs, traffic signs |
30 |
|
9405.60.90 |
- Peanut kernels, whether or not broken into pieces |
30 |
|
|
- Spare parts |
|
|
9405.91 |
-- Made of glass: |
|
|
9405.91.10 |
--- For surgical lamps or stage lights |
5 |
|
9405.91.20 |
--- For miner's lamps and similar lamps |
5 |
|
9405.91.90 |
--- For other types |
20 |
|
9405.92 |
-- Of plastic |
20 |
|
9405.99 |
- Peanut kernels, whether or not broken into pieces |
20 |
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