This decision abolishes the import tariff rates for CKD, IKD component parts of certain products and spare parts in the mechanical-electrical-electronic industry. This provision applies to import declarations from January 1, 2001.
적용 범위
Taxpayers; businesses engaged in importing products and spare parts in the mechanical-electrical-electronic industry
핵심 사항
- Abolish the import tariff rates for CKD, IKD component parts for specific items listed in the attached schedule (Article 1).
- Apply to import declarations from January 1, 2001.
- The import tariff rate for CKD, IKD component parts of engines used in vehicles under heading 8701 is 10% (CKD) and 5% (IKD).
- Items under code 8408 have import tariff rates of 10-30% for CKD and 5-20% for IKD. Subheading 8418, 8518 have import tariff rates of 25% for CKD and 15% for IKD.
- Heading 8519 has import tariff rates of 7% for CKD and 3% for IKD; subheading 8520 has import tariff rates of 7% for CKD and 3% for IKD. Heading 8521 has import tariff rates of 15% for CKD and 7% for IKD.
🌐 이 문서의 사회적 영향
- Reduce the financial burden on enterprises importing mechanical-electronic components.
- Increase the competitiveness of domestic products against imported goods.
- May lead to increased production costs if input materials are not optimized.
❓ 자주 묻는 질문
What are the import tariff rates for CKD, IKD component parts of engines used in vehicles under heading 8701?
For CKD it is 10%, for IKD it is 5%.
When does this decision take effect?
This decision takes effect and applies to import declarations starting from January 1, 2001.
전문
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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
_________________________
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| Number: 159/2000/QĐ-BTC | Hanoi, September 26, 2000 |
Pursuant to …;
Regarding the abolition of import tariff rates for unassembled parts CK, IKD of
for certain products and spare parts belonging to the mechanical-electrical-electronic industry
______________
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities of State management of Ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Export Tax and Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
Pursuant to Article 2 of Decision No. 1944/1998/QĐ/BTC dated December 25, 1998 of the Minister of Finance on the issuance of import tariff rates based on domestic content ratios for certain products and spare parts belonging to the mechanical-electrical-electronic industry;
Implementing the guidance of the Prime Minister in Official Letter No. 3300/VPCP-KTTH dated August 9, 2000 of the Government Office;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
DECISION:
Article 1. Abolish the import tariff rates for unassembled parts CK, IKD of certain products and spare parts belonging to the mechanical-electrical-electronic industry, as specified in the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ/BTC dated December 11, 1998, No. 67/1999/QĐ/BTC dated June 24, 1999, No. 139/1999/QĐ/BTC dated November 11, 1999, No. 91/2000/QĐ/BTC dated June 2, 2000 of the Minister of Finance (see attached list).
Article 2. This Decision shall take effect and be applied to import declarations submitted to customs authorities starting from January 1, 2001./.
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DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Vu Van Ninh
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LIST OF TAX RATES TO BE ABOLISHED
(issued together with Decision No. 159/2000/QĐ/BTC dated September 26, 2000 of the Minister of Finance
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STT |
DESCRIPTION OF GOODS |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
Belonging to group, sub-group, or code number |
|
1 |
2 |
3 |
4 |
|
1 |
Specifically: + CKD type of engines for vehicles under group 8701 + IKD type of engines for vehicles under group 8701 Specifically: + CKD type + IKD type |
10 5
10 5 |
8407 8407
84079010 84079010 |
|
2 |
Specifically: + CKD type of items under code 84081010 + CKD type of items under codes 84082011, 84089010 + CKD type of items under codes 84082012, 84089020 + IKD type of items under codes 84081010, 84082011, 84082012, 84089010, 84089020. |
10 30 20
5 |
8408 8408 8408
8408 |
|
3 |
Specifically: + CKD type of sub-groups 841821, 841822, 841829 + IKD type of sub-groups 841821, 841822, 841829 |
25 15 |
8418 8418 |
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4 |
Specifically: + CKD type of sub-groups 851840, 851850 + IKD type of sub-groups 851840, 851850 |
5 1 |
8518 8518 |
|
5 |
Specifically: + CKD type of group 8519 + IKD type of group 8519 |
7 3 |
8519 8519 |
|
1 |
2 |
3 |
4 |
|
6 |
Specifically: + CKD type of sub-groups 852032, 852033, 852039, 852090 + IKD type of sub-groups 852032, 852033, 852039, 852090 |
7 3 |
8520 8520 |
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7 |
Specifically: + CKD type of group 8521 + IKD type of group 8521 |
15 7 |
8521 8521 |
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8 |
Specifically: + CKD type of group 8527 (excluding messaging machines) + IKD type of group 8527 (excluding messaging machines) |
7 3 |
8527 8527 |
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9 |
Specifically: + CKD type + IKD type Specifically: + CKD type + IKD type |
15 5
3 1 |
85281200 85281200
85281300 85281300 |
|
10 |
Specifically: + CKD type of group 8701, with power up to 15 CV + IKD type of group 8701, with power up to 15 CV |
5 0 |
8701 8701 |
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11 |
Specifically: + CKD1 type of group 8711 + CKD2 type of group 8711 + IKD1 type of group 8711 + IKD2 type of group 8711 + IKD3 type of group 8711 |
60 55 30 15 10 |
8711 8711 8711 8711 8711 |
DEPUTY MINISTER
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