Decision No. 1718/1998/ND-BTC On Amending and Supplementing the Names and Import Tariff Rates of Certain Goods in the Import Tariff Schedule

MINISTRY OF FINANCE

Number: 1718/1998/QĐ/BTC

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

--------------------

Hanoi, November 28, 1998

Place of Receipt:

- Central Party Office.

- National Assembly Office, President's Office.

- People's Procuracy.

- People's Court.

- Central-affiliated provincial/municipal People's Committees,

other agencies under the Government.

- Provincial People's Committees, Departments of Finance, Taxation Bureaus in provinces and centrally governed cities

centrally administered city.

- Departments, Bureaus, Directorates, Institutes, units

agencies under the Ministry.

- Representatives of the General Department of Taxation in southern provinces

- FILED WITH: SECRETARIAT (LEGAL AFFAIRS, TAXATION)

GENERAL DEPARTMENT OF REVENUE (LEGAL AFFAIRS, DEPARTMENT 3)

CERTIFIED BY THE MINISTER OF FINANCE

DEPUTY MINISTER

(Signed)

Pham Van Trong

Code Number

Name of commodity group, product

Tax Rate (%)

1

2

3

0406

Cheese and curd used for cheese making

0406.00.10

- Curd used for cheese making

15

0406.00.90

- Other

30

1502.00

Beef tallow, mutton or goat fat, crude or refined, not pressed or extracted in solvent

10

1503.00

Stearin, lard, margarine, butter, and tallow (tallow: fat used for candles or soap) not converted into milk, not mixed or otherwise prepared

10

1504.00

Animal or fish oils and their fractions, whether or not refined but without chemical alteration

10

1505.00

Lanolin, lanolin derivatives (including wool grease)

10

1506.00

Other animal fats and their fractions, whether or not refined but without chemical alteration.

10

1511.00

Palm oil and its fractions, whether or not refined but without chemical alteration

- Refined:

1511.00.11

-- Liquid form (Palm olein, Palm oil)

40

1511.00.12

-- Solid form (RBD Palm stearine)

20

1511.00.90

- Unrefined other

5

1520.00

Glycerol, whether or not refined, glycerol water and alkaline glycerol solutions

3

1521.00

Vegetable wax (except glycerol), beeswax, insect and fish wax, whether or not refined or colored

3

1522.00

Waste oils and greases remaining after processing animal or vegetable fats or waxes

3

1701.00

Sugar cane, beet sugar and saccharose in crystallized form

- Raw sugar without added flavoring or coloring:

1701.11

-- From sugar cane

30

1701.12

-- From beet

30

- Others:

1701.91

-- With added flavoring or coloring

40

1701.99

- Peanut kernels, whether or not broken into pieces

40

1901

Malt extract, food preparations made from starch, from raw starch or malt extract, not containing cocoa powder or containing it in a proportion of less than 50% by weight, not detailed or recorded elsewhere; food preparations made from products belonging to groups 0401 to 0404, not containing cocoa powder or containing it in a proportion of less than 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

40

1901.20

- Flour mixtures, doughs for preparing baked goods belonging to group 1905

50

1901.90

- - Of ducks, geese

1901.90.10

-- Special nutritional products that can be used medically

5

1901.90.90

- Peanut kernels, whether or not broken into pieces

50

2712.00

Paraffin wax, microcrystalline wax, slack wax, ozokerite, lignite wax, clay wax, and other mineral waxes and similar products processed by synthesis or other processes, whether or not colored

3

2713.00

Coke oil, bitumen oil and other waste products from petroleum or from bituminous oils

3

2803.00

Carbon (coal dust and other forms of carbon not detailed or recorded elsewhere)

3

2806.00

Hydrochloric acid, sulfuric acid

3

3404.00

Artificial waxes and processed waxes

3

3702.00

Photographic film in roll form coated with light-sensitive material, unexposed, other than paper, cardboard or textile materials, instant print film in roll form, coated with light-sensitive material, unexposed.

- For X-rays

0

- Instant print film

20

- Large format photographic film in roll form (sheet film), perforated or not

5

- With teeth for photography (small rolls)

30

- For cinematography

0

- Other

1

3703.00

Photographic paper, cardboard and textile material for photographs coated with light-sensitive material, unexposed

3703.00.10

- Large format color photographic paper in roll form with width of 1000 mm or more and length of 500 meters or more

10

3703.00.90

- Other

30

3805.00

Rosin, turpentine oil or sulfated rosin and other turpentine oils obtained by distillation or treatment of pine wood; crude dipentene; crude sulfated rosin and other crude para-cymene; turpentine oil containing abietic acid as the main component

5

3806.00

Rosin acids and colophony acids and their derivatives, rosin oils and colophony oils, active gums (gum rosin)

5

3808

Pesticides, rodenticides, fungicides, herbicides; anti-sprouting agents and plant growth regulators, disinfectants and similar products, pre-packaged or packaged for retail sale as preparations or products (for example, sulfur-treated tapes, bands, and candles, flypaper)

- Pesticides:

3808.11.10

-- Intermediate formulations used as raw materials for producing plant protection products

0

3808.11.20

-- Insecticide sprays

3

3808.11.30

-- Aphid, caterpillar BPMC (BASSA) preparations with a concentration below 95%

3

3808.11.90

- Peanut kernels, whether or not broken into pieces

3

3808.20

- Fungicides:

3808.20.10

-- Validamycin (Validacin)

1

3808.20.90

- Peanut kernels, whether or not broken into pieces

1

3808.30

- Herbicides, anti-sprouting agents, and plant growth regulators:

3808.30.10

-- Herbicides

1

3808.30.20

--- Containing triacontanol or ethephon

0

3808.30.30

-- Plant growth regulators

0

3808.40.00

- Disinfectants

0

3808.90

- - Of ducks, geese

3808.90.10

-- Wood preservatives

1

3808.90.20

-- Rodenticides

1

3808.90.90

- Peanut kernels, whether or not broken into pieces

3

3918.00

Plastic floor coverings, whether or not self-adhesive on one side, in rolls or sheets, wall and ceiling coverings of plastic, as defined in note 9 of this chapter.

40

3926

Other products of plastics and articles of other materials of headings 3901 to 3914

3926.10

- Office or school supplies

45

3926.20

- Accessories accompanying clothing and accessories of clothing (including gloves)

45

3926.30

- Decorative items attached to furniture, vehicles, and similar items

45

3926.40

- Small statues and other decorative items

45

3926.90

- Other

-- For technical purposes:

3926.90.11

--- Absorbent wicks

1

3926.90.12

--- Reflective nails

5

3926.90.13

--- Traffic signs

10

3926.90.14

--- Riot shields

5

3926.90.19

-- Unpackaged herbicide for retail sale

5

3926.90.20

-- Mosquito netting treated with insecticide (Olyset net)

20

3926.90.30

-- Toothbrush handles

30

3926.90.90

- Peanut kernels, whether or not broken into pieces

50

4002.00

Synthetic rubber and other rubber-like products made from petroleum, in primary forms or in sheets, leaves, strips; compounds of a product of heading 4001 with a product of this chapter in primary forms or in sheets, leaves, strips

3

4016

Other articles of vulcanized rubber (excluding hard rubber)

4016.10

- Sponge rubber (Cellular rubber)

20

- - Of ducks, geese

4016.91

-- Liners and floor mats

40

4016.92

-- Cleaning cloths

20

4016.93

-- Cushions, gaskets, and other spacers

5

4016.94

-- Boat fenders or dock bumpers, inflatable or not

5

4016.95

-- Other inflatable articles

5

4016.99

-- Other:

4016.99.10

--- Rubber closures for veterinary drug and pharmaceutical containers

5

4016.99.90

-- Unpackaged herbicide for retail sale

5

4806

Artificial leather paper of vegetable origin, greaseproof papers, can liners, transparent wrapping papers and translucent wrapping papers, in rolls or sheets

4806.10

- Artificial leather paper of vegetable origin

3

4806.20

- Greaseproof papers

10

4806.30

- Can liners

3

4806.40

- Transparent wrapping papers and translucent wrapping papers

1

4811

Paper, cardboard, cellulose wadding, cellulose fiber sponges, coated, impregnated, covered, surface-colored, printed or decorated, in rolls or sheets, except those of headings 4803, 4809, 4810, 4818

4811.10

- Blackened, bituminous, or asphalt-coated paper and cardboard

5

- Adhesive paper and cardboard:

4811.21

-- Self-adhesive

10

4811.29

- Peanut kernels, whether or not broken into pieces

10

- Paper and cardboard coated, impregnated, or covered with plastic (excluding adhesives):

4811.31

-- Bleached, weight over 150 g/m2

10

4811.39

- Peanut kernels, whether or not broken into pieces

10

4811.40

- Paper and cardboard coated, impregnated, or covered with wax, paraffin, searic acid, oil, or glycerol

10

- Other paper, cardboard, cellulose wadding, and cellulose fiber sponges

4811.91

-- Permeable paper

5

4811.99

- Peanut kernels, whether or not broken into pieces

10

6815

Products of stone or other minerals (including products of clay), not elsewhere specified or included.

6815.10

- Not electrical products or made from graphite or carbon

20

6815.20

- Clay products

20

- Other products:

6815.91

-- Containing magnesium, dolomite, or chromite

20

6815.99

- Peanut kernels, whether or not broken into pieces

5

6914.00

Other ceramic products

50

7010

Large bottles, jars, flasks, tubes, syringes, and other receptacles of glass for transport or packing; glass preserving jars, bottle stoppers, lids, and other closures of glass.

7010.10

Syringes

10

- Other types, with capacity:

7010.91

-- Bottles for intravenous fluids, over 0.33 liters up to 1 liter

5

7010.92

-- Over 0.33 liters

30

7010.93

-- Ampoules suitable for antibiotic injections, capacity not exceeding 0.15 liters

10

7010.99

- Peanut kernels, whether or not broken into pieces

20

7012.00

Inner linings of thermos flasks and other vacuum flasks

50

7019.00

Glass fibers (including spun glass) and products thereof (for example, yarns, fabrics)

7019.00.10

-- Ceiling tiles of glass

10

7019.00.90

- Peanut kernels, whether or not broken into pieces

3

7101.00

Natural or cultured pearls, unworked or worked but not strung, drilled, or set. Unsorted natural or cultured pearls temporarily strung for ease of handling.

3

7202.00

Iron alloys

7202.00.10

- High-carbon FeCr (Ferrochrome)

5

7202.00.90

- Other

0

7205.00

Granules and powders of cast iron, glass cast iron, steel, or iron.

- Granules:

7205.10

-- Metal granules used in metal spraying technology

0

7205.19

- Peanut kernels, whether or not broken into pieces

0

- Powders:

7205.21

-- Of alloy steel

0

7205.29

- Peanut kernels, whether or not broken into pieces

0

7304

Pipes, pipe fittings, and hollow profiles, of iron or steel, without joints, excluding cast iron

7304.10

- Pipes for oil and gas pipelines

0

7304.20

- Tubing and drill pipes for oil or gas drilling

0

- Other, in the form of hollow profiles of iron or non-alloy steel:

7304.31

-- Cold-drawn or cold-rolled (pressed):

7304.31.10

--- With a diameter of 140 mm or less

15

7304.31.90

-- Unpackaged herbicide for retail sale

5

7304.39

-- Other:

7304.39.10

--- With a diameter of 140 mm or less

15

7304.39.90

-- Unpackaged herbicide for retail sale

5

- Other, in the form of hollow profiles of stainless steel:

7304.41

-- Cold-drawn or cold-rolled (pressed):

1

7304.49

-- Other

1

- Other, circular cross-section, of alloy steel:

7304.51

-- Cold-drawn or cold-rolled

1

7304.59

- Peanut kernels, whether or not broken into pieces

1

7304.90

- - Of ducks, geese

7304.90.10

-- With a diameter of 140 mm or less (except those of subheading 7304.90.20)

15

7304.90.20

- Steel pipes with a carbon content of 0.48% or more (steel for machinery)

10

7304.90.90

- Peanut kernels, whether or not broken into pieces

5

7318

Screws, bolts, nuts, coach screws, hooks, rivets, cotter pins, washers (including spring washers), and similar articles of iron or steel.

- Threaded:

7318.11

- Coach screws

1

7318.12

-- Other wood screws:

1

7318.12.10

--- With a diameter of 2 mm to 16 mm:

30

7318.12.90

-- Unpackaged herbicide for retail sale

20

7318.13

-- Hooks and eyelets:

7318.13.10

--- With a diameter of 2 mm to 16 mm

30

7318.13.90

-- Unpackaged herbicide for retail sale

20

7318.14

-- Threaded screws:

7318.14.10

--- With a diameter of 2 mm to 16 mm

30

7318.14.90

-- Unpackaged herbicide for retail sale

20

7318.15

-- Other screws and rivets with or without washers or spring washers:

7318.15.10

--- With a diameter of 2 mm to 16 mm

30

7318.15.90

-- Unpackaged herbicide for retail sale

20

7318.16

-- Eyelets:

7318.16.10

--- With a diameter of 2 mm to 16 mm

30

7318.16.90

-- Unpackaged herbicide for retail sale

20

7318.19

-- Other:

7318.19.10

--- With a diameter of 2 mm to 16 mm

30

7318.19.90

-- Unpackaged herbicide for retail sale

20

- Unthreaded:

7318.21

-- Spring washers and other lock washers:

7318.21.10

--- With a diameter of 2 mm to 16 mm

30

7318.21.90

-- Unpackaged herbicide for retail sale

20

7318.22

-- Other washers:

7318.22.10

--- With a diameter of 2 mm to 16 mm

30

7318.22.90

-- Unpackaged herbicide for retail sale

20

7318.23

-- Rivets:

7318.23.10

--- With a diameter of 2 mm to 32 mm

30

7318.23.90

-- Unpackaged herbicide for retail sale

20

7318.24

-- Cotter pins and locking pins:

7318.24.10

--- With a diameter of 16 mm or less

20

7318.24.90

-- Unpackaged herbicide for retail sale

20

7318.29

-- Other:

7318.29.10

--- With a diameter of 2 mm to 16 mm

30

7318.29.90

-- Unpackaged herbicide for retail sale

20

7326.00

Other products of iron or steel

7326.00.10

- Roofing sheets

30

7326.00.90

- Other

-- Pre-printed pull-tab aluminum cans

10

- Peanut kernels, whether or not broken into pieces

20

7607

Thin aluminum foil (whether or not embossed or laminated on paperboard, plastic, or similar backing material), thickness not exceeding 0.2 mm, excluding backing material.

- Unlaminated:

7607.11

-- Aluminum closures for veterinary drug and pharmaceutical containers

1

7607.12

-- Pre-printed pull-tab aluminum cans

10

7607.19

- Peanut kernels, whether or not broken into pieces

1

- Laminated:

7607.21

-- Rubber-laminated aluminum closures for veterinary drug and pharmaceutical containers

3

7607.29

- Peanut kernels, whether or not broken into pieces

5

8001.00

Unworked tin

3

8002.00

Scrap and waste tin

3

8003.00

Tin in the form of ingots, bars, shapes, and wire

3

8004.00

Tin in sheets, leaves, strips, thickness over 0.2 mm

3

8005.00

Thin tin sheets (whether or not shaped or coated on cardboard, plastic, or similar backing material), with a thickness not exceeding 0.2 mm (excluding backing material); tin powder and flakes.

3

8211.00

Cutting knives with or without teeth (including scissors), except those falling under heading 8208 and their blades.

3

8507

Electric accumulators, including separators, rectangular (including square) or other shapes.

8507.10

- Lead-acid accumulators for starting internal combustion engines:

8507.10.10

-- For motorcycles, automobiles, ships, locomotives, and power stations.

30

8507.10.90

- Peanut kernels, whether or not broken into pieces

20

8507.20

- Other lead-acid accumulators

30

8507.30

- Nickel-cadmium accumulators

20

8507.40

- Nickel-iron accumulators

20

8507.80

- Other accumulators

0

8507.90

- Parts of battery fuse boxes.

5

8535

Electrical equipment for switching or protecting circuits used for connecting or in circuits (for example, switchgear, fuses, lightning arresters, voltage regulators, surge protectors, connectors, junction boxes) for voltages above 1000 volts.

8535.10

- Fuses

1

- 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

1

8535.40

- Lightning arresters, voltage regulators, and surge protectors.

1

8535.50

- Connectors

1

8535.90

- Other

5

8548.00

Parts of machines or electrical tools not elsewhere specified in this chapter.

3

8701

Tractors (except tractors falling under heading 8709).

8701.10

- Tractors:

-- With power up to 15 HP

30

8701.10.11

--- In SKD form

15

8701.10.12

--- In CKD form

10

8701.10.13

--- In IKD form

5

8701.10.90

- Peanut kernels, whether or not broken into pieces

0

8701.20

- Trailers:

8701.20.10

-- With power up to 15 HP

30

8701.20.20

-- With power over 15 HP

5

8701.90

- Other

0

8901

Cruisers, passenger ships, large ferries, cargo ships, barges, and similar vessels for transporting persons or goods.

8901.10

- Cruisers, passenger ships, and similar vessels mainly designed for transporting persons, ferries of all kinds.

5

8901.20

- Oil tankers

5

8901.30

- Other refrigerated vessels not falling within subheading 890120

5

8901.90

- Other vessels for transporting goods and other vessels for transporting both persons and goods.

8901.90.10

-- Gas carriers and other ocean-going vessels, with a gross tonnage of more than 5000 DWT.

0

8901.90.90

- Peanut kernels, whether or not broken into pieces

5

9405

Various types of lamps and lamp holders, including floodlights and stage lights and parts thereof, not elsewhere specified or included in this chapter; illuminated signboards, illuminated nameplates, and similar articles with fixed light 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

20

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

-- Traffic signs, traffic symbols

5

9405.60.90

- Peanut kernels, whether or not broken into pieces

30

- Parts:

9405.91

-- Of glass:

9405.91.10

--- For operating room 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