This Decision amends the names and import tax rates for certain groups of items in the import tariff schedule. The new tax rates will be applied from May 1, 1997.
适用范围
Import enterprises, customs authorities
要点
- Enterprises importing television-shaped light bulbs: The import tax rate is 10% (HS code 8540.11.20 and 8540.12.20)
- Enterprises importing other types of electronic lamps: The import tax rate ranges from 0-35%
- Enterprises importing glass in spherical form: The import tax rate is 5%
- Enterprises importing gold that has not been processed or is semi-finished: The import tax rate ranges from 1-2%
- Enterprises importing non-alloy steel: The import tax rate ranges from 3-20%
🌐 本文件的社会影响
- Positive impact: Reducing cost burdens for enterprises importing items with lower tax rates
- Negative impact: Increasing cost burdens for enterprises importing items with higher tax rates
❓ 常见问题
What is the import tax rate for television-shaped light bulbs?
The import tax rate for television-shaped light bulbs is 10% (HS code 8540.11.20 and 8540.12.20) or more.
What is the import tax rate for glass in spherical form?
The import tax rate for glass in spherical form is 5% (HS code 7011.90.90).
How much import tax must enterprises pay when importing gold that has not been processed or is semi-finished?
The import tax rate for gold that has not been processed or is semi-finished is from 1-2% (HS code 7108.00.90).
How much import tax must enterprises pay when importing non-alloy steel with a width over 600mm?
The import tax rate for non-alloy steel with a width over 600mm and a thickness over 1.2mm is 10% (HS code 7210.90.90).
What is the import tax rate for other types of electronic lamps?
The import tax rate for other types of electronic lamps ranges from 0-35% depending on the type (HS code 8540.12, 8540.20).
全文
Pursuant to …;
Regarding the amendment of the names and rates of duty 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;
Based on the framework of import tax rates 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 Prime Minister on the issuance of the Export Tariff Schedule and the Import Tariff Schedule attached to Decree No. 54/CP;
Based on the opinions of the Government at Official Letter No. 4719/KTTH dated September 20, 1996 of the Government 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 rates of duty for certain groups of items specified in the Import Tariff accompanying Decision No. 280/TTg dated May 28, 1994 of the Prime Minister and the Lists amending and supplementing the Import Tariff accompanying 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 rates of duty for import taxes as listed in the List amending the names and rates of duty for certain groups of items accompanying this Decision.
Article 2: Separate television picture tube bulbs from the set of TV spare parts in group 8528 to move them to group 8540 of the current Import Tariff and specify the rate of duty for each type of television picture tube bulb listed under group 8540, code 8540.11, 8540.12, in the List amending the names and rates of duty for certain groups of items accompanying this Decision.
Article 3: The rate of duty for television picture tube bulbs stipulated in this Decision shall apply to cases where picture tube bulbs are imported as part of TV spare parts sets or individually for replacement.
Article 4: This Decision takes effect and shall be applied to all customs declarations for imported goods registered with customs authorities starting from May 1, 1997.
|
DEPUTY MINISTER DEPUTY MINISTER
(Signed)
Vu Mong Giao |
LIST
AMENDMENT OF THE NAMES AND RATES OF IMPORT DUTY FOR CERTAIN GROUPS OF ITEMS
(Issued together with Decision No. 257 TC/QĐ/TCT dated March 31, 1997 of the Minister of Finance)
|
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 halogenated olefins, 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 repellent net (olysetnet) |
20 |
|
3926.90.90 |
- Peanut kernels, whether or not broken into pieces |
45 |
|
7002.00 |
Glass in spherical form (except crystals of group 7013), bars or tubes not further worked (except glass tubes, globes for fluorescent lamps not coated, painted with phosphor, silvered, colored, frosted or similar articles of group 7011) |
5 |
|
7011 |
Glass lamp bulbs shells (including globes and tubes) and glass parts of lamp bulbs shells without assembled parts, for electric lamps, cathode ray tubes or similar articles. |
|
|
7011.10 |
- For electric lamps: |
|
|
7011.10.10 |
-- Lead glass for lamp bulb sockets |
1 |
|
|
--- Glass tubes, globes for lamp bulbs not coated, painted with phosphor; not silvered; not colored; not frosted or similar |
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 bulbs |
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, rolled, width over 600mm, coated, plated, or galvanized: |
|
|
7210.10 |
-- Type with width over 600mm and thickness not exceeding 1.2mm: |
|
|
7210.10.10 |
-- Type coated with zinc or zinc alloy; plated with zinc or zinc alloy; galvanized with zinc or zinc alloy |
20 |
|
7210.10.90 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
7210.90 |
- Type with width over 600mm and thickness over 1.2mm: |
|
|
7210.90.10 |
-- Type coated with zinc or zinc alloy; plated with zinc or zinc alloy; galvanized with zinc or zinc alloy |
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 |
-- Types with power not exceeding 200W and voltage over 100V |
40 |
|
8539.29 |
-- Other: |
|
|
8539.29.10 |
--- Mercury (Mercure), sodium (Sodium), iodine-metal vapor (iodianatnallique) discharge lamps |
0 |
|
8539.29.10 |
-- Unpackaged herbicide for retail sale |
0 |
|
|
- Discharge lamps, except ultraviolet lamps: |
|
|
8539.31 |
-- Fluorescent lamps, hot cathode |
40 |
|
8539.32 |
-- Compact fluorescent lamps |
0 |
|
8539.39 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
8539.40 |
- Ultraviolet lamps, infrared lamps, mercury vapor lamps |
0 |
|
8539.90 |
- Parts: |
|
|
8539.90.10 |
-- Of item codes 8539.22, 8539.31 |
5 |
|
8539.90.90 |
-- Of other item codes |
0 |
|
8540 |
Electron tubes and electron tubes with hot cathodes, cold cathodes, photoelectric cathodes (for example: vacuum lamps, vacuum tubes or gas-filled tubes, rectifier mercury vapor lamps, electron tubes for cathode rays, electron tubes for television cameras) |
|
|
|
- Cathode ray tube picture tubes, including picture tubes of cathode ray video screens: |
|
|
8540.11 |
-- Color types: |
|
|
8540.11.10 |
-- Types under 25 inches |
10 |
|
8540.11.20 |
-- Types 25 inches or larger |
5 |
|
8540.12 |
-- White light or monochrome types: |
|
|
8540.12.10 |
-- Types under 25 inches |
10 |
|
8540.12.20 |
-- Types 25 inches or larger |
5 |
|
8540.20 |
- Television camera picture tubes; image transfer and magnification units; other photoelectric cathode tubes |
|
|
8540.20.10 |
-- Types under 25 inches |
10 |
|
8540.20.20 |
-- Types 25 inches or larger |
5 |
|
8540.30 |
- Other cathode ray tubes |
0 |
|
|
- Viba tubes (such as: Magnetrons, Klystrons, waveguide tubes, caroinotrons) except network control lamps: |
|
|
8540.41 |
-- Magnetrons |
0 |
|
8540.42 |
-- Klystrons |
0 |
|
8540.49 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
|
- Other electron tubes and 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 item codes 8540.11; 8540.12; 8540.20 |
0 |
|
8540.99 |
-- Of other item codes |
0 |
|
9406.00 |
- Prefabricated building components (excluding interior fittings). For example: Warehouse frames, house frames |
10 |
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