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Circular No. 190/2009/TT-BTC On detailing additional HS code for glass items under subheading 7005 in the Preferential Import Tariff Schedule

Circular No. 190/2009/TT-BTC stipulates detailed HS codes for glass items under subheading 7005 in the Preferential Import Tariff Schedule, applicable to enterprises importing such items.

Document No.190/2009/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated27/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date30/09/2009
Effective date14/11/2009
Expiry date13/01/2010
StatusExpired
✦ Smart summary

Circular No. 190/2009/TT-BTC stipulates detailed HS codes for glass items under subheading 7005 in the Preferential Import Tariff Schedule, applicable to enterprises importing such items.

Scope of application

Enterprises importing glass items under subheading 7005.

Key points

  • enterprises → must detail HS codes for glass items under codes 7005.21.90.00 and 7005.29.90.00 → there are no specific regulations on tax rates, thresholds, or deadlines.
  • enterprises → apply from the date this Circular takes effect.

🌐 Social impact of this document

  • Positive impact: Facilitates enterprises in easily determining HS codes for glass items, making it easier to fulfill tax obligations.
  • Negative impact: There are no specific impacts regarding costs or financial burdens.

❓ Frequently asked questions

When does this Circular take effect?

This Circular takes effect 45 days from the date of issuance.

What must enterprises do to comply with this Circular?

Enterprises must detail HS codes for glass items under subheading 7005 as prescribed in this Circular.

To which type of goods does this Circular apply?

This Circular applies to glass items under codes 7005.21.90.00 and 7005.29.90.00.

What is the duration of implementation of this Circular?

This Circular takes effect 45 days from the date of issuance.

Are there any provisions regarding tariff rates or thresholds for glass items?

No, this Circular only details HS codes without specifying particular tariff rates or thresholds.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 190/2009/TT-BTC
HA NOI, SEPTEMBER 30, 2009

CIRCULAR
REGARDING THE ADDITIONAL HS CODES FOR GLASS ITEMS IN SUBHEADING 7005 OF THE IMPORT DUTY PREFERENTIAL TAX SCHEDULE
thuộc nhóm 7005 trong Biểu thuế nhập khẩu ưu đãi
___________________________
Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;
WHEREAS Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tax Schedule according to the list of taxable goods categories and tax rates for each category, and the Preferential Import Duty Schedule according to the list of taxable goods categories and preferential duty rates for each category;
WHEREAS Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
WHEREAS Decree No. 06/2003/NĐ-CP dated January 22, 2003 of the Government on the classification of export and import goods;
The Ministry of Finance hereby guides the implementation of the preferential import duty rate for certain items in the Preferential Import Duty Schedule as follows:

Article 1. Additional HS Codes

Additional HS codes for glass items under HS codes 7005.21.90.00 and 7005.29.90.00 as stipulated in Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance on the issuance of the Export Tax Schedule, the Preferential Import Duty Schedule, and supplementary documents, which are now updated to new HS codes as set out in the attached List of this Circular.

Article 2. Effective Date

This Circular takes effect 45 days from the date of signature./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan

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