This Decision amends and supplements the names and import tax rates for certain goods in the Import Tariff Schedule, to be applied from October 1, 1998.
Scope of application
Enterprises importing goods into Vietnam.
Key points
- Enterprises importing special nutritional substances that can be used in healthcare will be subject to a tax rate of 10%.
- The names and import tax rates of certain goods such as sugar, malt, antifungal drugs, various types of glass, steel, engines... have been amended and supplemented.
- Specific tax rates for many items are set at 0-50%, depending on the commodity code and product group.
- Certain goods such as recycled rubber, raw hides, woven fabrics with cotton content of 85% or more... will be subject to different import taxes.
- This Decision applies to all customs declarations for imported goods registered with the Customs authorities starting from October 1, 1998.
🌐 Social impact of this document
- Enterprises will need to adjust their import plans based on the new tax rates.
- Consumers may see prices for some goods increase due to higher import taxes.
- Industries related to goods subject to high taxes may face difficulties in competition.
❓ Frequently asked questions
What is the import tax rate for special nutritional substances used in healthcare?
The import tax rate for special nutritional substances used in healthcare is 10%.
Which goods' names and tax rates have been amended and supplemented?
The names and import tax rates of many goods such as sugar, malt, antifungal drugs, various types of glass, steel, engines... have been amended and supplemented.
When does this Decision take effect?
This Decision takes effect and is applied to all customs declarations for imported goods registered with the Customs authorities starting from October 1, 1998.
What is the highest tax rate?
Certain goods such as photographic film, woven fabrics with cotton content of 85% or more... will be subject to the highest import tax rate of 50%.
What is the lowest tax rate?
Certain goods such as various types of engines, voltage switching devices... will not be taxed or only subject to a very low tax rate (0%).
Full text
Pursuant to …;
Regarding the amendment and supplementation
of the name and import tax rate for certain 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 import tariff rates frameworks issued together with 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, No. 293 NQ/UBTVQH9 dated November 8, 1995, and No. 416 NQ/UBTVQH9 dated August 5, 1997 of the Standing Committee of the National Assembly, term 9;
Based on the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister regarding the issuance of the Export Tariff Schedule and the Import Tariff Schedule attached to Decree No. 54/CP; after receiving opinions from relevant ministries and sectors;
DECISION:
Article 1.- Amend and supplement the name and import tax rate of certain items specified in the Import Tariff Schedule issued together with Decision No. 280/TTg dated May 28, 1994 of the Prime Minister and the Lists amending and supplementing the Import Tariff Schedule issued together with Decisions No. 1188 TC/TCT dated November 20, 1995; No. 443 TC/QĐ/TCT dated May 4, 1996; No. 02 TC/QĐ/TCT dated January 2, 1997; No. 257 TC/QĐ/TCT dated March 31, 1997; No. 496A TC/QĐ/TCT dated July 15, 1997; No. 848 TC/QĐ/TCT dated November 1, 1997; No. 383/1998/QĐ/BTC dated March 30, 1998; No. 700/1998/QĐ/BTC dated May 26, 1998; and No. 843/1998/QĐ-BTC dated July 9, 1998 of the Minister of Finance into new names and import tax rates listed in the List amending and supplementing the names and import tax rates of certain items in the Import Tariff Schedule issued together with this Decision.
Article 2.- Reassign the code number for the item "Special nutritional substances that can be used in medical treatment" to group code number 1901.
Article 3.- Detail specifically the name of the item "Fungal Treatment Medicine" (Nizoral Shampoo) under code number 3004.90.98 and specify the import tax rate for this item at 10% (ten percent).
Article 4.- This Decision shall take effect and be applied to all Customs Declaration Forms for imported goods registered with the Customs Office starting from October 1, 1998.
LIST OF AMENDMENTS AND SUPPLEMENTS TO THE NAMES AND TAX RATES
OF CERTAIN GOODS IN THE IMPORT TAX LIST
(Issued together with Decision No. 1195/1998/QĐ-BTC
dated September 12, 1998 of the Minister of Finance)
|
Code Number |
Name of commodity group, product |
Tax Rate (%) |
|
1 |
2 |
3 |
|
1702 |
Other sugars, including chemically pure lactose, maltose, glucose, and fructose, in crystalline form; sugar syrup without added flavorings or colorings; artificial honey, whether or not mixed with natural honey, caramel |
|
|
1702.10 |
- Lactose and lactose syrup |
3 |
|
1702.20 |
- Sugar from sorghum and sorghum syrup |
3 |
|
1702.30 |
- Glucose and glucose syrup, not containing fructose or containing fructose in dry form with a ratio below 20% |
10 |
|
1702.40 |
- Glucose and glucose syrup, containing fructose in dry form with a ratio of at least 20% but less than 50% |
10 |
|
1702.50 |
- Pure fructose |
3 |
|
1702.60 |
- Fructose and fructose syrup with a fructose content above 50% |
3 |
|
1702.90 |
- Others, including inverted sugars: |
|
|
1702.90.10 |
-- Mannose and mannose syrup |
3 |
|
1702.90.20 |
-- Artificial honey |
5 |
|
1702.90.30 |
-- Sugar candy |
5 |
|
1702.90.90 |
- Peanut kernels, whether or not broken into pieces |
5 |
|
1901 |
Extracted malt, food preparations from starch, from raw meal or extracted malt, not mixed with cocoa powder or mixed with cocoa powder in a proportion below 50% by weight, not detailed or recorded elsewhere; Food preparations from products belonging to groups 0401 to 0404, not containing cocoa powder or mixed with cocoa powder in a proportion below 10% by weight, not detailed or recorded elsewhere |
|
|
1901.10 |
- Preparations for children, packaged for retail sale |
|
|
1901.10.10 |
-- Special nutritional products that can be used medically |
5 |
|
1901.10.90 |
- Peanut kernels, whether or not broken into pieces |
35 |
|
1901.20 |
- Flour mixtures, doughs for preparing baked goods belonging to group 1905 |
50 |
|
1901.90 |
- Other |
|
|
1910.90.10 |
-- Special nutritional products that can be used medically |
5 |
|
1910.90.90 |
- Peanut kernels, whether or not broken into pieces |
50 |
|
2922 |
Oxygen-containing compounds: |
|
|
2922.10 |
- Glutamic acid |
15 |
|
2922.90 |
- Others: |
|
|
2922.90.10 |
-- Dane salts for producing Amoxicilline and Ampicilline raw materials (para-hydroxy phenyl glycine and phenyl glycine Dane salt) |
3 |
|
2922.90.20 |
-- Lysine |
10 |
|
2922.90.90 |
- Peanut kernels, whether or not broken into pieces |
5 |
|
2941 |
Various antibiotics |
|
|
2941.10 |
- Penicillin and its derivatives having a penicillanic acid structure, their salts |
0 |
|
2941.20 |
- Streptomycin and its derivatives, their salts |
0 |
|
2941.30 |
- Tetracycline and its derivatives; their salts |
0 |
|
2941.40 |
- Chloramphenicol and its derivatives; their salts |
0 |
|
2941.50 |
- Erythromycin and its derivatives; their salts |
0 |
|
2941.90 |
- - Of ducks, geese |
|
|
2941.90.10 |
-- Amoxicilline and its derivatives |
7 |
|
2941.90.20 |
-- Gentamicin and its derivatives; their salts |
0 |
|
2941.90.30 |
-- Ampicilline and its derivatives |
5 |
|
2941.90.90 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
3003 |
Various pharmaceuticals (except those belonging to groups 3002, 3005, 3006) containing two or more ingredients mixed together for disease prevention or treatment, not yet formulated or packaged for retail sale |
|
|
3003.10 |
- Containing penicillin or its derivatives, having a penicillanic acid or streptomycin structure or its derivatives |
0 |
|
3002.20 |
- Containing other antibiotics: |
|
|
3002.20.10 |
-- Containing Amoxicilline |
10 |
|
3002.20.20 |
-- Containing Ampicilline |
7 |
|
3002.20.90 |
- 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 |
|
3705 |
Photographic film and exposed film, except film used in cinematography: |
|
|
3705.10 |
- For offset printing |
3 |
|
3705.20 |
- Microfilm |
3 |
|
3705.90 |
- Other |
20 |
|
3921 |
Other sheets, plates, films, leaves, strips of plastic |
|
|
3921.10 |
- Foamed |
20 |
|
|
- - Of ducks, geese |
|
|
3921.91 |
-- Unprinted, unbranded: |
|
|
3921.91.10 |
--- PVC film thickness from 0.2mm to 0.25mm |
0 |
|
3921.91.20 |
--- Composite film |
5 |
|
3921.91.30 |
--- Various types of plastic film thickness from 0.02mm to 0.25mm |
5 |
|
3921.91.90 |
-- Unpackaged herbicide for retail sale |
10 |
|
3921.92 |
-- Printed, branded, not cut apart: |
|
|
3921.92.10 |
--- PVC film thickness from 0.2mm to 0.25mm |
5 |
|
3921.92.20 |
--- Composite film |
10 |
|
3921.92.30 |
--- Various types of plastic film thickness from 0.04mm to 0.05mm |
10 |
|
3921.92.90 |
-- Unpackaged herbicide for retail sale |
20 |
|
3921.93 |
-- Printed, branded, cut apart |
20 |
|
4003.00 |
Regenerated rubber in primary form or in sheet, leaf, strip form |
3 |
|
4004.00 |
Waste and scrap of rubber (excluding hard rubber) and rubber powders |
3 |
|
4006.00 |
Other forms (for example: bars, tubes, and profiles) and articles (for example: bushings) made of unvulcanized rubber |
3 |
|
4007.00 |
Vulcanized rubber threads and cords |
3 |
|
4008.00 |
Vulcanized rubber sheets, leaves, strips, bars, and profiles, excluding hard rubber |
3 |
|
4009.00 |
Various types of vulcanized rubber pipes and hoses, excluding hard rubber, with or without accompanying parts for assembly (for example: connectors, elbows, gaskets) |
3 |
|
4101.00 |
Fresh or salted, dried, lime-soaked, vinegar-soaked, or otherwise preserved but not tanned, raw hides and skins (excluding hairy hides and skins) of bovine animals (cattle, buffalo, horse), not further worked than being salted, dried, lime-soaked, vinegar-soaked, or otherwise preserved but not tanned, and not made into leather paper or further processed, with or without hair or flesh removed |
0 |
|
4102.00 |
Fresh or salted, dried, lime-soaked, vinegar-soaked, or otherwise preserved but not tanned, raw sheepskins or lambskins, not further worked than being salted, dried, lime-soaked, vinegar-soaked, or otherwise preserved but not tanned, and not made into leather paper or further processed, with or without hair or flesh removed, various types of leather sheets as described in Note 1e of this Chapter |
0 |
|
4103.00 |
Live hides and skins other than those mentioned in note 1(b) and 1(c) of this chapter, whether salted, dried, limed, pickled in vinegar, or otherwise preserved but not tanned, not made into paper or further processed, with or without hair, flesh removed or not. |
0 |
|
4911.00 |
Other printed matter, including photographic prints |
30 |
|
5104.00 |
Raw or fine wool or animal hair that has been darkened |
3 |
|
5209.00 |
Woven fabrics of cotton containing more than 85% cotton by weight, weighing more than 200 g/m². |
|
|
5209.00.10 |
- Width less than 20 mm |
20 |
|
5209.00.90 |
- Other |
40 |
|
5603.00 |
Nonwovens, whether impregnated, coated, covered, or made into thin sheets, whether or not further worked |
20 |
|
7015 |
Clock glasses, watch glasses, and similar glasses, spectacle lenses and ordinary lenses, convex, concave, or similar, unworked optically; hollow glass beads and fragments thereof for the production of such glasses. |
|
|
7015.10 |
- Spectacle lenses (for nearsightedness, farsightedness, technical purposes). |
3 |
|
7015.90 |
- - Of ducks, geese |
5 |
|
7210 |
Flat-rolled products of unwrought iron or non-alloy steel, width over 600 mm, coated, plated, or clad: |
|
|
7210.10 |
- Width over 600 mm and thickness not exceeding 1.2 mm: |
|
|
7210.10.10 |
-- Coated, plated, or clad with zinc or zinc alloy; zinc-plated or zinc alloy-plated; zinc-clad or zinc alloy-clad: |
|
|
|
--- Electroplated |
10 |
|
|
--- Other methods |
20 |
|
7210.10.20 |
--- Clad, plated, or clad with aluminum or aluminum alloy; aluminum-plated or aluminum alloy-plated; aluminum-clad or aluminum alloy-clad |
20 |
|
|
-- Other: |
|
|
7210.10.91 |
--- Thin flat-rolled products of iron or non-alloy steel, tin-coated, tin-plated, or tin-clad, printed with letters, figures, symbols, labels, or similar items |
3 |
|
7210.10.99 |
-- Unpackaged herbicide for retail sale |
0 |
|
7210.90 |
- Width over 600 mm and thickness over 1.2 mm: |
|
|
7210.90.10 |
-- Coated, plated, or clad with zinc or zinc alloy; zinc-plated or zinc alloy-plated; zinc-clad or zinc alloy-clad |
|
|
|
--- Electroplated |
5 |
|
|
--- Other methods |
10 |
|
7210.90.20 |
-- Clad, plated, or clad with aluminum or aluminum alloy; aluminum-plated or aluminum alloy-plated; aluminum-clad or aluminum alloy-clad |
10 |
|
|
-- Other: |
|
|
7210.90.91 |
--- Thin flat-rolled products of iron or non-alloy steel, tin-coated, tin-plated, or tin-clad, printed with letters, figures, symbols, labels, or similar items |
3 |
|
7210.90.99 |
-- Unpackaged herbicide for retail sale |
0 |
|
7311.00 |
Containers for compressed or liquefied gas, of iron or steel |
|
|
7311.00.10 |
-- Capacity not exceeding 30 liters |
20 |
|
7311.00.20 |
-- Capacity over 30 liters to 110 liters |
5 |
|
7311.00.99 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
7316.00 |
Hooks, eyes, and parts of these articles, of iron or steel |
3 |
|
7320.00 |
Springs and spring leaves, of iron or steel |
3 |
|
7322.00 |
Central heating furnaces and parts thereof, of iron or steel, hot-water boilers and air-heating radiators (including those capable of distributing cool or conditioned air), not electrically powered, with fans or blowers driven by motors |
30 |
|
8407 |
Internal combustion piston engines or spark-ignition piston engines |
|
|
8407.10 |
- Aircraft engine |
0 |
|
|
- Marine engines: |
|
|
8407.21 |
-- Outboard engines |
|
|
8407.21.10 |
--- Power not exceeding 30 HP |
30 |
|
8407.21.90 |
--- Power exceeding 30 HP |
5 |
|
8407.29 |
-- Other: |
|
|
8407.29.10 |
--- Power not exceeding 30 HP |
30 |
|
8407.29.90 |
--- Power exceeding 30 HP |
5 |
|
|
- Gasoline engines for vehicles of Chapter 87: |
|
|
|
+ Heading 8701 |
20 |
|
|
--- In SKD form |
15 |
|
|
--- In CKD form |
10 |
|
|
--- In IKD form |
5 |
|
|
+ Heading 8702 |
20 |
|
|
+ Heading 8703 for passenger cars with more than 15 seats up to 24 seats |
35 |
|
|
+ Heading 8703 for passenger cars with 15 seats or fewer |
50 |
|
|
+ Heading 8704.21 |
25 |
|
|
+ Heading 8704.22 |
15 |
|
|
+ Heading 8711 |
50 |
|
|
+ Heading 8716 |
10 |
|
|
+ Other headings |
0 |
|
8407.90 |
- Other engines: |
|
|
8407.90.10 |
-- Power not exceeding 30 HP |
30 |
|
|
--- In SKD form |
15 |
|
|
--- In CKD form |
10 |
|
|
--- In IKD form |
5 |
|
8407.90.90 |
-- Power exceeding 30 HP |
5 |
|
8408 |
Piston internal combustion engines started by compression (diesel and semi-diesel engines) |
|
|
8408.10 |
- Marine engines: |
|
|
8408.10.10 |
-- Power not exceeding 30 HP |
30 |
|
|
--- In SKD form |
25 |
|
|
--- In CKD form |
10 |
|
|
--- In IKD form |
5 |
|
8408.10.90 |
-- Power exceeding 30 HP |
0 |
|
8408.20 |
Engines for vehicles of Chapter 87: |
|
|
|
- Heading 8701 with power not exceeding 80 HP |
30 |
|
|
--- In SKD form |
25 |
|
|
--- In CKD form |
10 |
|
|
--- In IKD form |
5 |
|
|
- Heading 8701 with power exceeding 80 HP |
5 |
|
|
+ Heading 8702 |
20 |
|
|
+ Heading 8703 for passenger cars with more than 15 seats up to 24 seats |
35 |
|
|
+ Heading 8703 for passenger cars with 15 seats or fewer |
50 |
|
|
+ Heading 870421 |
25 |
|
|
+ Heading 870422 |
15 |
|
|
+ Heading 8711 |
50 |
|
|
+ Heading 8716 |
10 |
|
|
+ Other headings |
0 |
|
8408.90 |
- Other engines: |
|
|
8408.90.10 |
-- Power not exceeding 80 HP |
30 |
|
|
-- In kit form (SKD) |
15 |
|
|
-- In completely knocked-down form (CKD) |
10 |
|
|
-- In intermediate knocked-down form (IKD) |
5 |
|
8408.90.90 |
-- Power exceeding 80 HP |
5 |
|
8414 |
Air pumps or vacuum pumps, compressors, and air or other gas fans; ventilator doors or ventilators, with or without fans, with or without filters |
|
|
8414.10 |
- Vacuum pumps |
10 |
|
8414.20 |
- Hand or foot-operated air pumps |
20 |
|
8414.20 |
- Compressors for refrigeration equipment |
10 |
|
8414.20 |
- Compressors mounted on chassis with wheels for towing boats |
0 |
|
|
- Fans: |
|
|
8414.51 |
-- Table fans, floor fans, wall fans, window fans, ventilators, ceiling fans, or roof fans with electric motors not exceeding 125 W |
50 |
|
8414.59 |
--- Other fans: |
|
|
8414.59.10 |
--- Industrial fans with power not exceeding 125 kW |
30 |
|
8414.59.20 |
--- Industrial fans with power exceeding 125 kW |
20 |
|
8414.59.90 |
-- Unpackaged herbicide for retail sale |
40 |
|
8414.60 |
- Louvers or ventilators with maximum horizontal dimensions not exceeding 120 cm |
30 |
|
8414.80 |
- Other |
5 |
|
8414.90 |
- Parts: |
|
|
8414.90.10 |
-- Parts of heading 841410, 841430, 841440, 841480 |
0 |
|
8414.90.20 |
-- Parts of heading 841420, 841460 |
10 |
|
8414.90.90 |
-- Parts of heading 841451, 841459 |
30 |
|
8513 |
Portable electric lamps designed to operate from their own source of energy (e.g., dry batteries, accumulators, magneto), excluding lighting equipment of heading 8512 |
|
|
8513.10 |
- Lamps: |
|
|
8513.10.10 |
-- Lamps for miners |
5 |
|
8513.10.90 |
- Peanut kernels, whether or not broken into pieces |
30 |
|
8513.90 |
- Parts: |
|
|
8513.90.10 |
-- Parts of lamps for miners |
5 |
|
8513.90.90 |
- Peanut kernels, whether or not broken into pieces |
20 |
|
8535 |
Electrical apparatus for switching or protecting circuits for connecting or used in circuits (e.g., switchgear, fuses, lightning arresters, voltage regulators, surge protectors, plugs, connectors) for voltages exceeding 1000 volts. |
|
|
8535.10 |
- Fuses |
0 |
|
|
- Automatic circuit breakers: |
|
|
8535.21 |
-- With rated voltage below 72.5 kV |
5 |
|
8535.29 |
- Peanut kernels, whether or not broken into pieces |
5 |
|
8535.30 |
- Isolating switches and other electrical circuit breakers |
0 |
|
8535.40 |
- Lightning arresters (surge protectors), voltage regulators, and surge protectors |
0 |
|
8535.90 |
- Other |
0 |
|
8536 |
Apparatus for switching or protecting circuits or for connecting or used in circuits (e.g., relay switchgear, fuses, lightning arresters, voltage regulators, surge protectors, plugs, connectors) for voltages not exceeding 1000 volts |
|
|
8536.10 |
- Fuses |
30 |
|
8536.20 |
- Automatic circuit breakers: |
|
|
8536.20.10 |
-- Automatic circuit breakers for earth leakage current |
10 |
|
8536.20.90 |
- Peanut kernels, whether or not broken into pieces |
30 |
|
8536.30 |
- Other circuit protection apparatus |
30 |
|
|
- Relays: |
|
|
8536.41 |
-- For voltages not exceeding 60 volts |
30 |
|
8536.49 |
- Peanut kernels, whether or not broken into pieces |
30 |
|
8536.50 |
- Other electrical disconnecting devices |
30 |
|
|
- Lamp sockets, plugs, and receptacles: |
|
|
8536.61 |
-- Lamp sockets: |
|
|
8536.61.10 |
--- For compact fluorescent lamps and halogen lamps |
5 |
|
8536.61.90 |
-- Unpackaged herbicide for retail sale |
30 |
|
8536.69 |
- Peanut kernels, whether or not broken into pieces |
30 |
|
8536.90 |
- Other apparatus |
30 |
|
8537 |
Panels, control panels (including digital control panels), cabinets, tables, racks, and other supports, assembled from two or more items of the headings 8535 or 8536, for controlling or distributing electricity, including tables and racks incorporating instruments or apparatus of Chapter 90, excluding switching apparatus of heading 8517 |
5 |
|
8716 |
Trailers and semi-trailers; other vehicles not mechanically propelled; parts thereof |
|
|
8716.10 |
- Trailers and semi-trailers for mobile homes or mobile camps |
20 |
|
8716.20 |
- Trailers and semi-trailers, self-loading or not, for agricultural transport |
5 |
|
|
- Other trailers and semi-trailers for goods transport: |
|
|
8716.31 |
-- Trailers and semi-trailers for transporting oil, trailers for transporting oversize or overweight cargo |
5 |
|
8716.39 |
- Peanut kernels, whether or not broken into pieces |
20 |
|
8716.40 |
- Other trailers and semi-trailers |
20 |
|
8716.80 |
- Other vehicles not mechanically propelled |
30 |
|
8716.90 |
- Parts of vehicles of this kind |
15 |
|
9503 |
Other toys; models (in scale) and similar recreational models, whether or not having a motive power; puzzles and parts and accessories thereof |
|
|
9503.10 |
- Electric toy trains including track, signals and other accessories |
10 |
|
9503.20 |
- Models (in scale) for fitting out, whether or not with motive power, except those of heading 9503.10 |
10 |
|
9503.30 |
- Construction sets and construction toys (other than dolls' house furniture and equipment) |
20 |
|
|
- Toys representing animals or non-human creatures (other than dolls): |
|
|
9503.41 |
-- Stuffed |
20 |
|
9503.49 |
- Peanut kernels, whether or not broken into pieces |
20 |
|
9503.50 |
- Toy musical instruments and equipment |
20 |
|
9503.60 |
- Puzzles and parts and accessories thereof |
20 |
|
9503.70 |
- Other toys and parts and accessories thereof, for putting together |
20 |
|
9503.80 |
- Other toys and models (in scale), with motive power |
20 |
|
9503.90 |
- Other |
20 |
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