This Decision amends the names and tax rates of certain groups of items in the import tariff schedule. Notably, it separates radio-shaped light bulbs from the old group and applies new tax rates to them.
적용 범위
Import of goods within the adjusted category
핵심 사항
- Amending the names and tax rates of certain items in the import tariff schedule
- Separating radio-shaped light bulbs from the old group and applying new tax rates
- Applying new tax rates to various plastic, glass, steel, gold, etc., items
- Adjusting tax rates for parts of various types of light bulbs and electronic tubes
- Applying new tax rates to prefabricated house components
🌐 이 문서의 사회적 영향
- Facilitating more appropriate regulation of imported goods
- Creating a fair competitive environment for domestic and foreign businesses
- Improving government revenue from import taxes
❓ 자주 묻는 질문
How will this Decision affect the prices of goods?
Adjusting tax rates may change product costs, but the degree of impact depends on specific items.
What should businesses prepare to comply with the new regulations?
Businesses should update information on new tax rates and adjust their import plans accordingly.
전문
Pursuant to …;
Regarding the amendment of names and import tax rates for certain groups and 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;
Pursuant to the import tariff rate framework issued by 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, and No. 293 NQ/UBTVQH9 dated November 8, 1995 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 Government Prime Minister on issuing the Export Tariff Schedule and the Import Tariff Schedule accompanying Decree No. 54/CP;
Based on the opinion of the Prime Minister in Government Circular No. 4719/KTTH dated September 20, 1996 regarding the tax policy for production and assembly of mechanical-electrical-electronic goods.
After receiving comments from relevant ministries and sectors;
DECISION:
Article 1. Amend the names and import tax rates of certain groups of items specified in the Import Tariff Schedule attached to Decision No. 280/TTg dated May 28, 1994 of the Prime Minister and the lists of amendments and supplements to the Import Tariff Schedule attached to Decisions No. 615A TC/QĐ/TCT dated June 10, 1995; No. 1188 TC/QĐ/TCT dated November 20, 1995; No. 443 TC/QĐ/TCT dated May 4, 1996; No. 861A TC/QĐ/TCT dated September 15, 1996; and No. 02 TC/QĐ/TCT dated January 2, 1997 of the Ministry of Finance to new names and import tax rates listed in the list of amendments to names and import tax rates of certain groups of items attached to this Decision.
Article 2. Separate television picture tube bulbs from the set of TV components in group 8528 to transfer them to group 8540 of the current Import Tariff Schedule and specify the import tax rates for each type of television picture tube bulb listed at group 8540, code numbers 8540.11, 8540.12, in the list of amendments to names and import tax rates of certain groups of items attached to this Decision.
Article 3. The import tax rates specified for television picture tube bulbs in this Decision shall apply to cases where picture tubes are imported as part of assembled sets or individually for replacement purposes.
Article 4. This Decision shall take effect and be applied to all customs declarations for imported goods registered with customs authorities starting from May 1, 1997.
LIST
AMENDMENT OF NAMES AND IMPORT TAX RATES FOR CERTAIN GROUPS OF ITEMS
(Issued together with Decision No. 257 TC/QĐ/TCT dated March 31, 1997 of the Minister of Finance) Code Name of Group/Item Tax Rate (%)
|
Code Number |
Name of Group/Item |
Tax Rate (%) |
|
2922.00 |
- Oxygen-containing compounds: |
|
|
2922.00.10 |
-- Glutamic acid |
15 |
|
2922.00.90 |
-- Other |
5 |
|
3904.00 |
- Polymers from chlorovinyl or other olefins that have been halogenated, in primary form: |
|
|
3904.00.10 |
-- PVC pellets |
3 |
|
3904.00.90 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
3926 |
Other products made of plastic and other materials of groups 3901 to 3914 |
|
|
3926.10.00 |
- Office or school supplies |
45 |
|
3926.20.00 |
- Accessories accompanying clothing and accessories of clothing (including gloves) |
45 |
|
3926.30.00 |
- Decorative items attached to furniture, vehicles, and similar items |
45 |
|
3926.40.00 |
- Small statues and other decorative items |
45 |
|
3926.90 |
- - Of ducks, geese |
|
|
3926.90.10 |
-- For technical purposes |
20 |
|
3926.90.20 |
-- Mosquito net treated with insecticide (olysetnet) |
20 |
|
3926.90.90 |
- Peanut kernels, whether or not broken into pieces |
45 |
|
7002.00 |
Glass in spherical form (except crystals belonging to group 7013), bars or tubes not further worked (except glass tubes, globes for making lamp envelopes without coating, silvering, coloring, opacifying, or similar treatment belonging to group 7011) |
5 |
|
7011 |
Open glass lamp envelopes (including globe and tube types) and glass parts of lamp envelopes without assembled parts, for electric lamps, cathode ray tubes, or similar items. |
|
|
7011.10 |
- For electric lamps: |
|
|
7011.10.10 |
-- Lead glass for lamp sockets |
1 |
|
|
--- Glass tubes, globes for making lamp envelopes without coating, silvering, coloring, or opacifying, or similar treatment |
30 |
|
7011.10.90 |
- Peanut kernels, whether or not broken into pieces |
35 |
|
7011.20 |
- For cathode ray tubes |
10 |
|
7011.90 |
- - Of ducks, geese |
|
|
7011.90.10 |
- Television picture tube envelopes |
10 |
|
7011.90.90 |
- Peanut kernels, whether or not broken into pieces |
35 |
|
7108.00 |
Gold (including gold plated with platinum) not worked or semi-manufactured or in powder form |
|
|
7108.00.10 |
- Gold in bar, ingot, sheet, leaf, and strip form |
2 |
|
7108.00.90 |
- Other |
1 |
|
7207.00 |
- Unalloyed iron and steel in semi-finished forms: |
|
|
7207.00.10 |
-- Steel billets |
3 |
|
7207.00.90 |
- Other |
3 |
|
7210 |
Unalloyed iron and steel sheets, coated, plated, or galvanized, with a width over 600mm: |
|
|
7210.10 |
-- With a width over 600mm and a thickness not exceeding 1.2mm: |
|
|
7210.10.10 |
-- Coated or plated with zinc or zinc alloy; zinc-plated or zinc-alloy-plated; zinc-galvanized or zinc-alloy-galvanized |
20 |
|
7210.10.90 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
7210.90 |
- With a width over 600mm and a thickness over 1.2mm: |
|
|
7210.90.10 |
-- Coated or plated with zinc or zinc alloy; zinc-plated or zinc-alloy-plated; zinc-galvanized or zinc-alloy-galvanized |
10 |
|
7210.90.90 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
8539 |
Electric filament lamps or discharge lamps, including closed arc lamps and ultraviolet or infrared lamps; mercury vapor lamps |
|
|
8539.10 |
- Closed arc lamps |
0 |
|
|
- Other filament lamps except ultraviolet or infrared lamps: |
|
|
8539.21 |
-- Halogen Vonprham lamps |
0 |
|
8539.22 |
-- Other lamps with a power not exceeding 200W and a voltage above 100V |
40 |
|
8539.29 |
-- Other: |
|
|
8539.29.10 |
--- Mercury vapor lamps (Mercure), sodium vapor lamps (Sodium), iodine-metal vapor lamps (iodianatnallique) |
0 |
|
8539.29.10 |
-- Unpackaged herbicide for retail sale |
0 |
|
|
- Discharge lamps except ultraviolet lamps: |
|
|
8539.31 |
-- Fluorescent lamps, hot cathode type |
40 |
|
8539.32 |
-- Compact fluorescent lamps |
0 |
|
8539.39 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
8539.40 |
- Ultraviolet lamps, infrared lamps, arc lamps |
0 |
|
8539.90 |
- Parts: |
|
|
8539.90.10 |
-- Of code numbers 8539.22, 8539.31 |
5 |
|
8539.90.90 |
-- Of other code numbers |
0 |
|
8540 |
Electron tubes and electron tubes with hot cathodes, cold cathodes, photoelectric cathodes (for example: vacuum tubes, gas-filled tubes, rectifier mercury vapor arc tubes, electron tubes for cathode rays, electron tubes for television cameras) |
|
|
|
- Cathode ray tube picture tubes, including picture tubes of video screens using cathode rays: |
|
|
8540.11 |
-- Color picture tubes: |
|
|
8540.11.10 |
-- Under 25 inches |
10 |
|
8540.11.20 |
-- 25 inches or more |
5 |
|
8540.12 |
-- White picture tubes or other monochrome picture tubes: |
|
|
8540.12.10 |
-- Under 25 inches |
10 |
|
8540.12.20 |
-- 25 inches or more |
5 |
|
8540.20 |
- Television camera picture tubes; image transfer and magnification devices; other photoelectric cathode tubes |
|
|
8540.20.10 |
-- Under 25 inches |
10 |
|
8540.20.20 |
-- 25 inches or more |
5 |
|
8540.30 |
- Other cathode ray tubes |
0 |
|
|
- VIBA tubes (for example: Magnetrons, Klystrons, waveguide tubes, caroinotrons) except network control tubes: |
|
|
8540.41 |
-- Magnetrons |
0 |
|
8540.42 |
-- Klystrons |
0 |
|
8540.49 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
|
- Other electron tubes and electron lamps: |
|
|
8540.81 |
- Electron tubes and lamps of radio receivers or amplifiers |
0 |
|
8540.89 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
|
- Parts: |
|
|
8540.91 |
-- Of cathode ray tubes |
0 |
|
8540.92 |
-- Of code numbers 8540.11; 8540.12; 8540.20 |
0 |
|
8540.99 |
-- Of other code numbers |
0 |
|
9406.00 |
- Prefabricated building components (excluding interior fixtures). For example: Warehouse frames, house frames |
10 |
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