Resolution No. 290NQ/UBTVQH9 amends and supplements the tax rate framework for certain groups of goods in the export tax schedule and import tax schedule. The new provisions include adding new groups of goods and adjusting the tax rate framework for existing groups of goods.
Scope of application
Government
Key points
- Adds the group of goods 'Halogen Derivatives of Carbahydrogen Compounds' with a tax rate framework of 0%-20%
- Amends the tax rate framework for certain groups of goods, for example, from 10-40% to 10-50% for HS codes 3208 and 3209
- Entrusts the Government to specify the specific tax rates for each item at an appropriate time
- This Resolution takes effect from October 1, 1995
- Amends the tax rate framework for groups such as: 2710, 2903, 8483, etc.
🌐 Social impact of this document
- The positive impact is that adjusting the tax rate framework helps protect and develop domestic production, guide consumption.
- The negative impact may be changes in market prices for some items due to changes in the tax rate framework.
❓ Frequently asked questions
How many groups of goods have been amended?
This Resolution amends and supplements the tax rate framework for 29 groups of goods in the export tax schedule and import tax schedule.
What is the new tax rate framework for specific items?
For example: HS code 3208 and 3209 are adjusted from a tax rate framework of 0-20% to 0-30%. HS code 2710 from 0-70% to 0-80%, etc.
How will the Government specify the specific tax rates for each item?
The Government will specify the specific tax rates for each item within the groups that have been amended and supplemented with a tax rate framework at appropriate times.
When does this Resolution take effect?
This Resolution takes effect from October 1, 1995.
How many new groups of goods have been added?
This Resolution adds one new group of goods, 'Halogen Derivatives of Carbahydrogen Compounds', with HS code 2903.
Full text
|
NATIONAL ASSEMBLY STANDING COMMITTEE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 290NQ/UBTVQH9 |
Hanoi, September 7, 1995 |
RESOLUTION
REGARDING THE AMENDMENT AND SUPPLEMENTATION OF THE TAX RATES FRAME FOR CERTAIN GROUPS OF GOODS IN THE EXPORT DUTY AND IMPORT DUTY TABLE
SCHEDULE OF EXPORT DUTIES SCHEDULE OF IMPORT DUTIES
NATIONAL ASSEMBLY STANDING COMMITTEE
Pursuant to Article 91 of the Constitution of the Socialist Republic of Vietnam in 1992;
Pursuant to Article 6 of the Law on the Organization of the National Assembly;
1. Approves the Government's proposal on the program to reduce import tariffs to implement the Agreement on the Common Effective Preferential Tariff (CEPT) of ASEAN countries.
At the proposal of the Government;
RESOLUTION:
1. Supplement the group of goods "Halogen derivatives of carbahydro compounds," with code number 2903, into the Export Duty Table issued together with Resolution No. 537a/NQ-HĐNN8 dated February 22, 1992 of the State Council, which has been amended by Resolution No. 31/NQ-UBTVQH9 dated March 9, 1993 of the Standing Committee of the National Assembly, with a tax rate frame of 0%-10%.
2. Amend the tax rate frame and change the wording for certain groups of goods in the Import Duty Table issued together with Resolution No. 537a/NQ-HĐNN8 dated February 22, 1992 of the State Council, which has been amended by Resolutions No. 31/NQ-UBTVQH9 dated March 9, 1993 and No. 174/NQ-UBTVQH9 dated March 15, 1994 of the Standing Committee of the National Assembly as follows:
|
Code Number |
Cargo category |
Tax Rate % |
|
|
CURRENT |
Amending |
||
|
1601 |
Sausages and similar products made from meat, including organs or blood; food preparations made from such products |
10-25 |
10-40 |
|
1602 |
Meat, organs, blood already processed or preserved otherwise |
10-25 |
10-40 |
|
1603 |
Extracts, juices from meat, fish, or other aquatic animals, crustaceans, mollusks, or other invertebrates |
10-25 |
10-40 |
|
1604 |
Fish prepared or preserved, salted fish eggs, products made from salted fish eggs |
10-25 |
10-40 |
|
1803 |
Unroasted cocoa mass, whether or not de-greased |
5-15 |
5-20 |
|
1804 |
Cocoa butter, fat, oil |
5-15 |
5-20 |
|
1805 |
Unroasted cocoa powder without added sugar or sweetener |
5-30 |
5-40 |
|
2106 |
Prepared foods not elsewhere specified or included |
5-25 |
5-50 |
|
2523 |
Proland cement, cement with phosphates, slag cement, (foamed), superphosphate cement, similar cement setting in water, whether or not colored or in clinker form |
10-40 |
5-40 |
|
2710 |
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing more than 70% by weight of petroleum oils or oils obtained from bituminous minerals, which are the basic components of such preparations |
0-70 |
0-80 |
|
2711 |
Gas from petroleum and other hydrocarbon gases |
0-20 |
0-30 |
|
2903 |
Halogen derivatives of carbahydro compounds |
0-5 |
0-20 |
|
3208 |
Paints, varnishes (including enamels and lacquers) based on synthetic or natural polymers, chemically modified, dispersed or dissolved in non-aqueous solvents; solutions as defined in Note 4 to this Chapter |
0-20 |
0-30 |
|
3209 |
Paints, varnishes (including enamels and lacquers) based on synthetic or natural polymers, chemically modified, dispersed or dissolved in aqueous solvents |
0-20 |
0-30 |
|
3210 |
Other paints, varnishes (including enamels, lacquers and pigmented coatings); prepared watercolor paints for dyeing leather |
0-20 |
0-30 |
|
3302 |
Mixtures of aromatic substances and mixtures (including solutions in alcohol) consisting primarily of one or more of the substances mentioned, used as raw materials in industry |
1-10 |
1-30 |
|
3306 |
Preparations for cleaning teeth, including toothpaste and dentifrice powders |
20-30 |
20-50 |
|
3919 |
Sheets, strips, films, leaves, tapes, bands, and flat plates of plastic coated on one side with adhesive, whether or not in rolls |
0-20 |
0-30 |
|
3923 |
Articles for the transport or packaging of goods of plastics, stoppers, lids, caps, and other closures of plastics |
30-50 |
0-50 |
|
5301 |
Raw or processed flax but not spun; flax waste and tow (including spun waste and darkened raw material) |
1-10 |
0-10 |
|
5302 |
Raw or processed hemp (cannabis sativa) but not spun; hemp waste and tow (including spun waste and darkened raw material) |
1-10 |
0-10 |
|
6501 |
Hats, hat bodies, and hat crowns of felt, unblocked and untrimmed, without brim, cylindrical (including cylindrical with groove), of felt |
0-5 |
0-10 |
|
6502 |
Hat frames, woven or plaited of any material, unblocked and untrimmed, without brim, without lining, without decoration |
0-5 |
0-10 |
|
6813 |
Abrasive materials and products thereof (for example, thin sheets, rollers, strips, segments, discs, rings, pads), unassembled, for brakes or similar products, mainly consisting of asbestos, other mineral substances, or cellulose, whether or not combined with textile or other materials |
0-5 |
0-10 |
|
6814 |
Processed mica and products thereof, including mica blocks or recycled mica, whether or not coated with paper, cardboard, or other materials |
0-5 |
0-20 |
|
7003 |
Cast glass and drawn glass, in sheet or shape form, whether or not coated with absorbing or reflecting layers, but not further worked |
0-30 |
0-40 |
|
7004 |
Drawn glass and blown glass, in sheet form, whether or not coated with absorbing or reflecting layers, but not further worked |
0-30 |
0-40 |
|
7007 |
Safety glass, made of hard glass (tempered) or thin drawn glass |
0-5 |
0-50 |
|
7303 |
Pipes, pipe fittings, and hollow bars of cast iron |
0-5 |
0-15 |
|
7304 |
Seamless pipes, pipe fittings, and hollow bars of iron or steel, other than cast iron |
0-5 |
0-15 |
|
7305 |
Other seamless pipes and pipe fittings of iron or steel (for example, welded, riveted, or joined by similar methods), with circular cross-section, outer diameter over 406.4 mm |
0-5 |
0-15 |
|
7306 |
Other pipes, pipe fittings, and hollow bars of iron or steel (for example, welded, riveted, or joined by similar methods) |
0-5 |
0-15 |
|
7307 |
Pipe fittings (for example, double elbows, bends, tees) of iron or steel |
0-5 |
0-15 |
|
7311 |
Containers for compressed or liquefied gas, of iron or steel |
0-5 |
0-20 |
|
7315 |
Chains and parts thereof of iron or steel |
0-10 |
0-50 |
|
7316 |
Anchors, hooks, and parts thereof of iron or steel |
0-5 |
0-20 |
|
7408 |
Copper wire |
0-5 |
0-15 |
|
7419 |
Other products of copper |
0-5 |
0-15 |
|
7604 |
Aluminum in the form of ingots, bars, and shapes |
0-5 |
0-20 |
|
7605 |
Aluminum wire |
0-10 |
0-20 |
|
7606 |
Aluminum in the form of sheets, strips, and plates, thickness over 0.2 mm |
0-10 |
0-20 |
|
7615 |
Sets of aluminum tableware, kitchenware, or household items and parts thereof; aluminum scourers, scrubbers, burnishers, oven mitts, and similar items; aluminum bathroom equipment and parts thereof |
20-30 |
20-40 |
|
7616 |
Other products of aluminum |
20-30 |
20-40 |
|
8302 |
Racks, frames, furniture assembly, joining, and similar articles of common metal, commonly used for furniture, doors, windows, window blinds, car bodies, saddles, boxes, chests, cases, and similar items; hat racks, coat racks, stand supports, and similar fixed racks; wheels with metal stands; automatic door locks of common metal |
20-30 |
20-50 |
|
8311 |
Welding rods, tubes, plates, electrodes and similar products made of common metals or coated or clad with fusible materials for welding by electric arc, gas, or pressure, and metal powder or carbide metal powder agglomerates used in metal spraying technology. |
0-5 |
0-10 |
|
8419 |
Machinery and equipment for workshops or laboratories, heated by electricity or otherwise, for processing materials through temperature changes such as firing, baking, roasting, distilling, drying, evaporation, dehydration, concentration, or cooling, except machines or tools intended for household purposes; hot water storage tanks that can be heated immediately or non-electric hot water storage tanks. |
0-1 |
0-30 |
|
8451 |
Machines (except those belonging to group 8450) for washing, rinsing, bleaching, wringing, drying, ironing, pressing (including water pressing), dyeing, sizing, finishing, coating, or impregnating yarns, woven fabrics, or ready-made textile products, and machines for sizing warp yarns or other types of warp yarns used in the production of floor coverings such as painted fabrics; machines for winding, unwinding, folding, cutting, or perforating woven fabrics. |
0-5 |
0-30 |
|
8480 |
Molds and dies used in metal casting, mold bases, and patterns; molds for metals (excluding molds for carbide metal ingots, glass, mineral materials, rubber, or plastics). |
0-5 |
0-10 |
|
8481 |
Faucets, valves, and similar fittings for pipes, tanks, containers, basins, or similar items, including pressure-reducing valves and temperature control valves. |
0-5 |
0-20 |
|
8483 |
Drive shafts (including camshafts and crankshafts and connecting rods); bearing housings and plain bearing supports; ball screw drives; friction wheels and drive pulleys; gearboxes and other speed-changing devices including torque converters; flywheels, pulleys, including hoists; couplings and shaft couplings (including universal joints). |
0-40 |
0-60 |
|
8501 |
Electric motors and generators (excluding generator sets). |
0-20 |
0-30 |
|
8502 |
Generator sets and rectifiers of the dynamic type. |
0-15 |
0-20 |
|
8503 |
Parts exclusively or mainly used for machines belonging to groups 8501 or 8502. |
0-15 |
0-30 |
|
8504 |
Transformers, static rectifiers (for example, rectifiers), and inductors. |
0-15 |
0-30 |
|
8506 |
Various types of battery packs. |
0-30 |
0-40 |
|
8507 |
Electric accumulators, including their disconnecting units, rectangular (including square) or other shapes. |
0-30 |
0-40 |
|
8508 |
Hand-operated electromechanical tools equipped with built-in electric motors. |
0-15 |
0-25 |
|
8509 |
Household electrical appliances with built-in electric motors |
20-30 |
20-40 |
|
8510 |
Electric shavers and hair clippers with built-in motors. |
20-30 |
20-40 |
|
8529 |
Parts specifically or mainly used for machines belonging to groups from 8525 to 8528. |
0-20 |
0-40 |
|
8532 |
Fixed, variable, or adjustable capacitors (with specified capacity). |
0-5 |
0-20 |
|
8533 |
Resistors (including potentiometers and voltage measuring instruments) excluding heating resistors. |
0-5 |
0-20 |
|
8536 |
Electrical equipment for circuit breaking or protecting electrical circuits or for connecting or used in electrical circuits (for example, circuit breakers, relays, fuses, surge protectors, plugs, sockets, lamp holders, junction boxes) for voltages not exceeding 1000V. |
30-40 |
10-40 |
|
8543 |
Machines and electrical equipment with specific functions not detailed elsewhere in this chapter. |
0-5 |
0-40 |
|
8545 |
Carbon brushes, graphite or other carbon products used for making batteries and other items, whether or not containing metals, used as electrical materials. |
0-5 |
0-20 |
|
8701 |
Tractors (except tractors falling under heading 8709). |
0-20 |
0-30 |
|
8702 |
Motor vehicles used for public passenger transport. |
10-60 |
3-60 |
|
8704 |
Motor vehicles with engines designed for cargo transportation |
0-60 |
0-80 |
|
8706 |
Chassis already fitted with engines for motor vehicles belonging to groups from 8701 to 8705. |
0-60 |
0-80 |
|
8707 |
Bodies (including cabins) for motor vehicles belonging to groups from 8701 to 8705. |
0-60 |
0-80 |
|
8708 |
Spare parts and auxiliary parts for motor vehicles belonging to groups from 8701 to 8705. |
0-60 |
0-80 |
|
8716 |
Trailers and semi-trailers; other vehicles not mechanically driven, and spare parts for them. |
0-30 |
0-50 |
|
9003 |
Frames and rims for eyeglasses, protective goggles, or similar items, and spare parts for them. |
0-10 |
0-30 |
|
9009 |
Photocopiers incorporating optical systems or contact-type machines and thermal copying machines. |
0-5 |
0-10 |
|
9032 |
Tools and machinery for automatic adjustment or testing. |
0-5 |
0-30 |
|
9405 |
Lamps and lamp holders, including spotlights and stage lights, and spare parts for these lamps not detailed or recorded elsewhere in this chapter; illuminated signboards, illuminated nameplates, and similar items with fixed light sources, and spare parts for them not detailed or recorded elsewhere. |
0-30 |
0-40 |
3. The Government shall, during its administration, specify tax rates for each item within the groups of goods amended and supplemented in the tax rate framework by this Resolution at appropriate times, aiming to protect and develop domestic production, guide consumption, prevent market price fluctuations, and pay particular attention to certain groups of goods that significantly impact production and people's lives.
4. This Resolution takes effect from October 1, 1995.
|
|
Nguyen Phu Trong (Signed) |
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