Decision No. 1282/1998/QD-BTC amends and supplements the name and import tax rate for certain items in the Import Tax Tariff.

Pursuant to …;

AMENDMENTS AND SUPPLEMENTS TO THE NAME AND RATE OF IMPORT DUTY FOR CERTAIN ITEMS IN THE IMPORT DUTY TABLE

THE MINISTER OF FINANCE

 Pursuant to Article 8 of the Export Tax and Import Tax Law adopted on December 26, 1991

Pursuant to the import tax rate 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

Pursuant to 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 Duty Table and the Import Duty Table accompanying Decree No. 54/CP

After receiving opinions from relevant Ministries and Agencies

DECISION:

Article 1. Amend and supplement the name and import duty rate for certain items specified in the Import Duty Table issued together with Decision No. 280/TTg dated May 28, 1994 of the Prime Minister and the Supplements and Amendments to the Import Duty Table issued together with Decisions No. 615A TC/TCT/QĐ dated June 10, 1995; No. 1188 TC/QĐ/TCT dated November 20, 1995; No. 1233 TC/TCT/QĐ dated December 9, 1995; No. 443 TC/QĐ/TCT dated May 4, 1996; No. 861A TC/QĐ/TCT dated September 15, 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. 516 TC/QĐ/TCT dated July 21, 1997; No. 848 TC/QĐ/TCT dated November 1, 1997; No. 103/1998/QĐ/BTC dated February 6, 1998; 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 to become the new name and import duty rate for certain items in the Import Duty Table issued with this Decision.

Article 2. This Decision shall take effect and be applied to all Customs Declaration Forms for imported goods registered with Customs authorities starting from October 15, 1998/.

LIST

AMENDMENTS AND SUPPLEMENTS TO THE NAME AND IMPORT TAX RATE OF CERTAIN GOODS IN THE IMPORT TAX TARIFF

(Issued together with Decision No. 1282/1998/QĐ-BTC dated September 24, 1998 of the Minister of Finance)

Code Item Name Rate (%) 1 2 3 0401 Milk and cream, not concentrated nor sweetened

0401. 00.10 - Unprocessed fresh milk of all kinds, not packed in containers 20

0401. 00.90 - Other 15 0406 Cheese and curd intended for cheese making

0406. 00.10 - Curd for cheese making 15

0406. 00.90 - Other 20

1517. 00 Margarine; mixtures and preparations intended for food, made from animal or vegetable fats or oils or fractions thereof, of this Chapter, other than edible fats or oils of heading 1516

1517. 00.10 40

1517. 00.90 - Other 40 2203 Beer produced from malt

2203. 00.10 - Unbottled, unboxed beer 60

2203. 00.20 - Bottled beer 60

2203. 00.30 - Canned beer 60 2204 Wine and other grape must wines, including fortified wines; wine lees, other than those of heading 2009

2204. 10 - Sparkling wine 60 - Other wine; wine lees, fortified with alcohol to prevent or stop fermentation:

2204. 21 -- In containers not exceeding 2 liters 60

2204. 29 -- Other 60

2204. 29.10 --- Wine lees, fortified with alcohol to prevent or stop fermentation 60

2204. 29.90 --- Other 60

2204. 30 -- Other wine lees 60 2205 Vermouth and other grape-based wines, made from fresh grapes, with added flavorings of herbs or spices

2205. 10 - In containers not exceeding 2 liters 60

2205. 90 - Other 60

2206. 00 Other fermented beverages (e.g., cider, perry, mead) 60 2207 Ethyl alcohol without added denaturants, of an alcoholic strength of 80% or more by volume; other spirits and fortified wines, whether or not containing added denaturants

2207. 10 - Ethyl alcohol without added denaturants, of an alcoholic strength of 80% or more by volume 60

2207. 20 - Ethyl alcohol and other spirits, whether or not containing added denaturants 60 2208 Ethyl alcohol without added denaturants, of an alcoholic strength of less than 80% by volume; other spirits and fortified wines; preparations containing ethyl alcohol for the production of beverages

2208. 10 - Preparations containing ethyl alcohol for the production of beverages (base spirits) 60

2208. 20 - Spirits distilled from wine or grape marc 60

2208. 30 60

2208. 40 - Rum and rum from sugar cane molasses 60

2208. 50 - Gin and Jenever 60

2208. 90 - Other 60 2523 Portland cement, phosphate cement, slag cement (expanded), super-sulfate cement, similar hydraulic cements, whether or not colored or in clinker form

2523. 10 20 -- Portland cement:

2523. 21 -- White cement, whether or not artificially colored. 40

2523. 29 --- Other 40

2523. 30 - Phosphate cement ("ciment fondu") 40

2523. 90 - Other hydraulic cements. 40

2816. 00 Magnesium hydroxide and magnesium peroxide; strontium oxide, barium oxide, hydroxide or peroxide 5

2833. 00 Sulphates; persulphates 5 3208 Paints, varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in non-aqueous solvents as defined in Note 4 to this Chapter

3208. 10 - Based on polyester components

3208. 10.10 -- Anti-corrosive paints, acid-resistant paints, heat-resistant paints, insulating paints, anti-rust paints, anti-seawater paints, bottom paints and topcoats 15

3208. 10.90 -- Other paints and varnishes 30

3208. 20 - Based on vinyl or acrylic polymer components:

3208. 20.10 -- Anti-corrosive paints, acid-resistant paints, heat-resistant paints, insulating paints, anti-rust paints, anti-seawater paints, bottom paints and topcoats 15

3208. 20.90 -- Other paints and varnishes 30

3208. 90 - Other

3208. 90.10 -- Anti-corrosive paints, acid-resistant paints, heat-resistant paints, insulating paints, anti-rust paints, anti-seawater paints, bottom paints and topcoats 15

3208. 90.90 -- Other paints and varnishes 30 3209 Paints, varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in aqueous solvents

3209. 10 - Based on vinyl or acrylic polymer components:

3209. 10.10 -- Anti-corrosive paints, acid-resistant paints, heat-resistant paints, insulating paints, anti-rust paints, anti-seawater paints, bottom paints and topcoats 15

3209. 10.90 -- Other paints and varnishes 30

3209. 90 - Other:

3209. 90.10 -- Anti-rust paint, acid-resistant paint, heat-resistant paint, insulating paint, anti-corrosion paint, waterline paint, and above-waterline paint 15

3210 Various other paints and varnishes (including lacquer and colored glue); watercolor paints for dyeing leather

3210. 10 - Various other paints and varnishes:

3210. 10.10 -- Anti-rust paint, acid-resistant paint, heat-resistant paint, insulating paint, anti-corrosion paint, waterline paint, and above-waterline paint 15

3210. 10.90 -- Other paints and varnishes 30

3210. 90 - Watercolor paints for dyeing leather 3

3816. 00 Cement, mortar, refractory concrete, and similar construction materials, except products of heading 3801 5 3823 Binders for molds or cores, chemical products or preparations of the chemical industry or related industries (including those containing mixtures of natural products), not elsewhere specified or included; waste from the chemical industry, not elsewhere specified or included

3823. 10 - Binders for molds or cores 1

3823. 20 - Naphthenic acids, their non-soluble salts in water, and their esters 1

3823. 30 - Unprecipitated metal mixtures with binders 1

3823. 40 - Additives for cement, mortar, concrete 5

3823. 50 - Non-refractory mortar and concrete 5

3823. 60 - Sorbitan, except those of heading 2905 1

3823. 90 - Other:

3823. 90.10 -- Capsules 0

3823. 90.90 -- Other 1

3903. 00 Polymers of styrene, in primary forms 5

3905. 00 Polymers of vinyl acetate or other vinyl esters, in primary forms; other vinyl polymers, in primary forms 5

3906. 00 Acrylic polymers, in primary forms 5 4823 Paper, cardboard, cellulose wadding, cellulose fiber pulp paper, cut to size or shape; Other articles of paper or cardboard, cellulose wadding, or cellulose fiber pulp paper - Paper coated or impregnated, in rolls or sheets:

4823. 11 -- Self-adhesive 30

4823. 19 -- Other 30

4823. 20 - Paper and cardboard filters 10

4823. 30 - Unpunched cards or strips for automatic data processing machines, whether or not in coils 0

4823. 40 - Pre-printed, punched, or perforated rolls, sheets, discs for automatic recording machines - Other writing, printing or drawing paper or cardboard:

4823. 51 -- Pre-printed, creased, punched 0

4823. 59 -- Other:

4823. 59.10 --- Ultrasonic recording paper 0

4823. 59.20 --- Spectrograph record paper 0

4823. 59.30 --- Telegraph, telex record paper 0

4823. 59.40 --- Children's respirator absorbent paper 0

4823. 59.90 --- Other 10

4823. 60 -Trays, dishes, cups, and similar articles of paper or cardboard 40

4823. 70 - Articles molded from paper pulp:

4823. 70.10 -- Paper pads, rings 10

4823. 70.90 -- Other 30

4823. 90 - Other:

4823. 90.10 -- Cigarette filters 30

4823. 90.20 -- Cellulose wadding 20 -- Other:

4823. 90.91 -- Writing, printing, photocopier paper (trade name photocopier paper) 40

4823. 90.99 -- Other 30

5004. 00 Silk thread (excluding spun silk waste yarn) not packed for retail sale 15

5005. 00 Silk thread and spun silk waste yarn not packed for retail sale 15

5006. 00 Silk thread and spun silk waste yarn packed for retail sale 15 5204 Sewing thread made from cotton, whether or not packed for retail sale - Not packed for retail sale:

5204. 11 -- With a cotton content of 85% or more 30

5204. 19 -- Other 30

5204. 20 - Packed for retail sale 30

5401. 00 Sewing thread made from artificial silk, whether or not packed for retail sale 30

5503. 00 Blended textile fibers, not combed, carded or otherwise processed for spinning 20

5504. 00 Other blended textile fibers, not combed, carded or otherwise processed for spinning 20

5506. 00 Blended textile fibers, combed, carded or otherwise processed for spinning 20

5507. 00 Other blended textile fibers, combed, carded or otherwise processed for spinning 20

5508. 00 Sewing thread made from other blended textile fibers, whether or not packed for retail sale 30

5511. 00 Yarns made from other blended textile fibers (excluding sewing thread), packed for retail sale 30

5602. 00 Felts, whether or not impregnated, coated, covered or backed with paper, felt, woven yarns, or similar material:

5602. 00.10 -- Conveyor belts of felt 20

5602. 00.90 -- Other 40 5604 Yarns and cords of rubber covered with textile material, yarns, woven tapes, and similar products of heading 5404, 5405, impregnated, coated, or covered with rubber or plastics.

5604. 10 - Yarns and cords of rubber covered with textile material 30

5604. 20 - High-strength yarns made of polyester, nylon, or other polyamides, or viscose, impregnated or sized 30

5604. 90 - Other 30

5605. 00 Metal yarns, whether or not twisted, in the form of yarns, woven tapes, or similar products of heading 5404 or 5405 combined with metal in the form of yarns, tapes, powder, or covered with metal 30

5606. 00 Twisted yarns, braided tapes, and similar products of heading 5405 and 5405 that have been braided (except those of heading 5605 and horsehair twisted yarns); embroidery threads (including embroidery thread waste); knitting yarns, sewing yarns 30

5607. 00 Braided ropes, cables, cords, already or not twisted, impregnated, coated, covered, or wrapped with rubber or plastics 30

5609. 00 Products made from yarns, woven tapes, and similar products of heading 5404 or 5405; braided ropes, cables, cords, not elsewhere specified or included

5609. 00.10 - Fishing net warp 20

5609. 00.90 - Other 30

5903. 00 Textile fabrics impregnated, coated, or laminated with plastics, except those of heading 5902 40

5907. 00 Textile fabrics treated in other ways, painted canvas used for stage scenery, film sets, or similar purposes

5907. 00.10 - Technical treated fabric used for medical adhesive tape production 10

5907. 00.90 - Other 30

6902. 00 Firebricks, fireblocks, fireclay roof tiles, and other ceramic building materials for fire protection, excluding silica or similar silicate powder 15

6905. 00 Roof tiles, chimney pots, flue pipes, flues, architectural ornaments, and other ceramic building materials 50

6907. 00 Unglazed ceramic paving tiles, unglazed ceramic wall and fireplace tiles, unglazed ceramic mosaic blocks and similar products, with or without a base coating 50

6908. 00 Glazed ceramic paving tiles, glazed ceramic wall and fireplace tiles, glazed ceramic mosaic blocks and similar products, with or without a base coating 50

7215. 00 Other forms of non-alloy steel bars and sections 40

7216. 00 Non-alloy steel in the form of angles, shapes (L, U, I, H, T...) 40

7216. 00.10 - I-beams and H-beams up to 140mm in height 40

7216. 00.20 - U-shapes and C-shapes with flange width up to 140mm 40

7216. 00.20 - Angles, V-shapes, and L-shapes with sides up to 120mm 40

7216. 00.40 - Other 10

7227. 00 Other alloy steel bars and sections, hot-rolled, unevenly coiled 5

7228. 00 Other non-alloy steel bars and sections; non-alloy or alloy steel bars and sections, bored 5 7305 Other iron or steel pipes and tubular goods (for example, welded, riveted, or otherwise assembled), circular inside and outside diameter, outer diameter over 406.4mm - Pipes for oil or gas pipelines

7305. 11 -- Longitudinal seam submerged arc welding 0

7305. 12 -- Other longitudinally welded 0

7305. 19 -- Other:

7305. 19.10 --- Spiral welded 10

7305. 19.90 --- Other 0

7305. 20 - Outer coated types for oil and gas drilling:

7305. 31 -- Longitudinally welded 1

7305. 39 -- Other:

7305. 39.10 --- Spiral welded 15

7305. 39.90 --- Other 1

7305. 90 - Other 1 7306 Other iron or steel pipes and tubular goods (for example, joined, spliced, welded, riveted, or otherwise assembled)

7306. 10 - Pipes for oil or gas pipelines 0

7306. 20 - Outer coated and pipes for earth and gas drilling 0

7306. 30 - Welded other types with circular cross-sections of non-alloy steel:

7306. 30.10 -- With diameters up to 140mm 20

7306. 30.90 -- Other 5

7306. 40 - Welded other types with circular cross-sections of stainless steel 1

7306. 50 - Welded other types with circular cross-sections of other alloy steels 1

7306. 60 - Welded other types with non-circular cross-sections 1

7306. 90 - Other:

7306. 90.10 -- With diameters up to 140mm 20

7306. 90.90 -- Other 5 7318 Screws, bolts, nuts, coach screws, nails, rivets, pins, washers (including spring washers), and similar articles of iron or steel - Threaded:

7318. 11 -- Coach screws 1

7318. 12 -- Other wood screws:

7318. 12.10 --- With diameters from 2mm to 16mm 30

7318. 12.90 --- Other 20

7318. 13 -- Staples, horseshoe nails:

7318. 13.10 --- With diameters from 2mm to 16mm 30

7318. 13.90 --- Other 20

7318. 14 -- Threaded nails:

7318. 14.10 --- With diameters from 2mm to 16mm 30

7318. 14.90 --- Other 20

7318. 15 -- Other nails and rivets with or without washers or springs:

7318. 15.10 --- With diameters from 2mm to 16mm 30

7318. 15.90 --- Other 20

7318. 16 -- Washers:

7318. 16.10 --- With diameters from 2mm to 16mm 30

7318. 16.90 --- Other 20

7318. 19 -- Other:

7318. 19.10 --- With diameters from 2mm to 16mm 30

7318. 19.90 --- Other 20 - Unthreaded:

7318. 21 -- Spring washers and other washers:

7318. 21.10 --- With diameters from 2mm to 16mm 30

7318. 21.90 --- Other 20

7318. 22 -- Other nuts:

7318. 22.10 --- With diameters from 2 to 16mm 30

7318. 22.90 --- Other 20

7318. 23 -- Rivets

7318. 23.10 --- With diameters from 2mm to 16mm 30

7318. 23.90 --- Other 20

7318. 24 -- Pins and lock washers:

7318. 24.10 --- With diameters from 2mm to 16mm 30

7318. 24.90 --- Other 10

7318. 29 -- Other:

7318. 29.10 --- With diameters from 2mm to 16mm 30

7318. 29.90 --- Other 20

7411. 00 Copper pipes and tubes 5

7604. 00 Aluminium in the form of ingots, billets, and shapes:

7604. 00.10 - Aluminium ingots 5

7604. 00.90 - Other 15 8311 Wires, rods, tubes, sheets, electrodes, and similar products, of common metals or carbides of metals, coated or clad with a fusible material for welding, brazing, or soldering; wires and rods of metal powders or carbide metal powders, agglomerated, for metal spraying technology

8311. 10 - Electrodes coated with common metals for electric arc welding 15

8311. 20 - Wires coated with common metals for electric arc welding 15

8311. 30 - Wires and rods coated with common metals for oxyacetylene welding, brazing, or flame soldering 15

8311. 90 - Other, including parts 15 8429 Self-propelled bulldozers, graders, crushers, pavers, excavators, loaders, dump trucks, rollers:

8429. 10 - Bulldozers, graders 0

8429. 20 - Slope graders, pavers 0

8429. 30 - Excavators 0

8429. 40 - Rollers and road compactors:

8429. 40.10 -- Road rollers with tire load from 10 tons to 20 tons 5

8429. 40.90 -- Other 0

8429. 50 - Excavators, loaders 0 8474 Machines for sorting, screening, analyzing, washing, crushing, grinding, mixing, or kneading earth, stone, ore, or other solid mineral materials (including powder or paste forms); machines for agglomerating, shaping, or molding solid mineral fuels, clay pastes, unset cement, gypsum, or other mineral products in powder or paste form; machines for sand casting molds.

8474. 10 - Sorting, screening, separating, washing machines 0

8474. 20 - Crushing, grinding machines 0 - Mixing or kneading machines:

8474. 31 -- Concrete, mortar mixers 0

8474. 32 -- Mineral aggregate mixers with bitumen:

8474. 32.10 --- Asphalt concrete mix plants with capacity from 25 tons/hour to 80 tons/hour 5

8474. 32.90 --- Other 0

8474. 39 -- Other 0

8474. 80 - Other machines 0

8474. 90 - Parts, accessories 0 8517 Electrical equipment for telephones, telegraph, and wired telecommunications systems, including equipment serving transmission line systems

8517. 10 - Telephone sets:

8517. 10.10 -- Telephones 10

8517. 10.90 -- Other 10

8517. 20 - Fax machines and telecommunication printers (teletype printers):

8517. 20.10 -- Fax machines 10

8517. 20.90 -- Other 10

8517. 30 - Telegraph or telephone transmitters 10

8517. 40 - Other machines for power transmission lines systems

8517. 50 - Other equipment for power transmission lines systems or similar systems

8517. 81 -- For telephones:

8517. 81.10 --- Paging machines

8517. 81.90 --- Other

8517. 82 -- For telegraph

8517. 90 - Parts, accessories

8529. 10 - Antennas and parts thereof, other special purpose parts for antennas

8529. 90 - Other:

8529. 90.10 -- Of heading 8527 or 8528

8540. 11 -- Color type: --- Below 25 inches:

8540. 11.11 ---- Conventional shadow mask type

8540. 11.12 ---- High-tech flat or curved screen type (e.g., Trinitron tube)

8540. 11.20 --- 25 inches or more

8540. 12 -- Black and white or monochrome type: --- Below 25 inches:

8540. 12.11 ---- Conventional shadow mask type

8540. 12.12 ---- High-tech flat or curved screen type (e.g., Trinitron tube)

8540. 12.20 --- 25 inches or more

8540. 20 - Television camera tubes; image transfer and magnification tubes; other photo-cathode electron tubes. -- Below 25 inches:

8540. 20.11 --- Conventional shadow mask type

8540. 20.12 --- High-tech flat or curved screen type (e.g., Trinitron tube)

8540. 20.20 -- 25 inches or more

8540. 30 - Other electron tubes with cathode ray --- Viba tubes (e.g., Magnetron, Klystron, waveguide tubes, Caroinotron) except network control tubes:

8540. 49 -- Other

8540. 41 0

8540. 42 0

8540. 81 -- Electron tubes and lamps for radio receivers or amplifiers

8540. 89 -- Other

8540. 91 -- Of cathode ray tubes

8540. 92 -- Of subheadings 8540.11; 8540.12; 8540.20

8540. 99 -- Of other headings

8711. 00 Motorcycles (including mopeds) and bicycles equipped with auxiliary motors, whether or not with sidecars; three-wheeled motorcycles

8711. 00.10 - Complete units

8711. 00.20 - In CKD1 form

8711. 00.30 - In CKD2 form

8711. 00.40 - In IKD1 form

8711. 00.50 - In IKD2 form

8711. 00.60 - In IKD3 form

8901 Ships of war, passenger ships, large ferries, cargo ships, barges and similar vessels for the carriage of persons or goods

8901. 10 - Ships of war, passenger ships and similar vessels mainly designed for the carriage of persons, all types of ferries

8901. 20 - Oil tankers

8901. 30 - Refrigerated ships other than those of subheading 890120

8901. 90 - Other vessels for the carriage of goods and other vessels for the carriage of both persons and goods

8902 Fishing boats; combined processing and fishing vessels and other vessels for processing or preserving fishery products

8902. 00.10 - Offshore fishing vessels with main engine power of 600 HP or more

8902. 00.90 - Other

9028. 00 Instruments for measuring quantities of gas, liquid or electricity produced or supplied, including instruments for use on such machines

9028. 00.10 - Electric meters

9028. 00.20 - Gas meters

9028. 00.30 - Water meters

9028. 00.90 - Other

9617. 00 Vacuum flasks and other vacuum containers with cases; parts thereof, excluding glass inner containers 40.