Decision to adjust the import tax on certain goods such as synthetic filament yarns, tire-cord fabric, and steel or non-alloyed iron wire.
Scope of application
Import
Key points
- Adjusting the import tax rate for products such as synthetic filament yarns, tire-cord fabric made from high-strength fibers, and steel or non-alloyed iron wire.
- The items subject to adjustment include: Synthetic filament yarns (HS Code 5402), tire-cord fabric (HS Code 5902), and steel or non-alloyed iron wire (HS Code 7217).
- The adjusted import tax rate ranges from 0% to 15%, depending on the specific product.
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🌐 Social impact of this document
- Aids in adjusting the import structure, encouraging the importation of high-tech products, and limiting the importation of unnecessary items.
❓ Frequently asked questions
What is the new import tax rate for synthetic filament yarns?
The import tax rate for synthetic filament yarns has been adjusted to between 0% and 5%, depending on the specific product.
Which items have their import tax rates adjusted in this decision?
This decision adjusts the import tax rates for synthetic filament yarns (HS Code 5402), tire-cord fabric made from high-strength fibers (HS Code 5902), and steel or non-alloyed iron wire (HS Code 7217).
When does this decision take effect?
The effective date of the decision will be specified in the official document.
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 38/2013/TT-BTC |
Hanoi, April 4, 2013 |
CIRCULAR
Amending the preferential import tariff rates for certain goods under subheadings 39.03, 54.02, 59.02, 72.17 in the Preferential Import Tariff Schedule
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff Schedule according to the list of taxable commodity groups and tax rate ranges for each commodity group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tariff rate ranges for each commodity group;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;
Pursuant to the 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;
At the proposal of the Director of the Policy Department;
The Minister of Finance issues this Circular amending the preferential import tariff rates for certain goods in the Preferential Import Tariff Schedule.
Article 1. Amending the rate of the import duty ad valorem
Amending the preferential import tariff rates for certain goods under subheadings 39.03, 54.02, 59.02, 72.17 specified in the Preferential Import Tariff Schedule according to the List of Taxable Goods at Section I, Appendix II issued together with Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance on the Export Tariff Schedule, the Preferential Import Tariff Schedule according to the List of Taxable Goods to new preferential import tariff rates specified in the List issued together with this Circular.
Article 2. Effectiveness
This Circular takes effect from May 19, 2013.
|
Place of Receipt: |
DEPUTY MINISTER
|
LIST
PREFERENTIAL IMPORT TARIFF RATES FOR CERTAIN GOODS
(Issued together with Circular No. 38/2013/TT-BTC dated April 4, 2013 of the Ministry of Finance)
|
Item Code |
Description of Goods |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. (%) |
|
39.03 |
Polymers of styrene, unprocessed. |
|
|
|
- Polystyrene: |
|
|
3903.11 |
- - Expandable type: |
|
|
3903.11.10 |
- - - In granules |
5 |
|
3903.11.90 |
- - - Other forms |
5 |
|
3903.19 |
- - - Other |
|
|
3903.19.10 |
- - - In aqueous dispersion |
5 |
|
|
- - - In granules: |
|
|
3903.19.21 |
- - - - High impact polystyrene (HIPS) |
5 |
|
3903.19.29 |
- - - - Other |
5 |
|
|
- - Other: |
|
|
3903.19.91 |
- - - - High impact polystyrene (HIPS) |
5 |
|
3903.19.99 |
- - - - Other |
5 |
|
3903.20 |
- Styrene-acrylonitrile copolymer (SAN): |
|
|
3903.20.40 |
- - In aqueous dispersion |
10 |
|
3903.20.50 |
- - In non-aqueous dispersion |
5 |
|
3903.20.90 |
- Paddy: |
5 |
|
3903.30 |
- Acrylonitrile-butadiene-styrene copolymer (ABS): |
|
|
3903.30.40 |
- - In aqueous dispersion |
8 |
|
3903.30.50 |
- - In non-aqueous dispersion |
5 |
|
3903.30.60 |
- - In granules |
3 |
|
3903.30.90 |
- Paddy: |
5 |
|
3903.90 |
- - Of ducks, geese |
|
|
3903.90.30 |
- - Dispersed form |
5 |
|
|
- - - Other |
|
|
3903.90.91 |
- - - High impact polystyrene (HIPS) |
5 |
|
3903.90.99 |
- - Of chickens of the species Gallus domesticus |
5 |
|
|
|
|
|
54.02 |
Synthetic filament yarns (other than sewing threads), not put up for retail sale, including synthetic monofilament yarns having a single filament fineness below 67 decitex. |
|
|
|
- High tenacity yarns of nylon or other polyamides: |
|
|
5402.11.00 |
-- From aramids |
0 |
|
5402.19.00 |
- Paddy: |
0 |
|
5402.20.00 |
- High tenacity yarns of polyester |
0 |
|
|
- Staple fibers: |
|
|
5402.31.00 |
- - Of nylon or other polyamides, single filament fineness not exceeding 50 tex |
0 |
|
5402.32.00 |
- - Of nylon or other polyamides, single filament fineness exceeding 50 tex |
0 |
|
5402.33.00 |
- - Of polyester |
0 |
|
5402.34.00 |
- - Of polypropylene |
0 |
|
5402.39.00 |
- Paddy: |
0 |
|
|
- Single yarns, not twisted or twisted not more than 50 turns per meter: |
|
|
5402.44.00 |
- - Of elastomeric plastics |
3 |
|
5402.45.00 |
- - Other, of nylon or other polyamides |
0 |
|
5402.46.00 |
- - Other, of polyester, partially oriented |
0 |
|
5402.47.00 |
- - Other, of polyester |
0 |
|
5402.48.00 |
- - Other, of polypropylene |
0 |
|
5402.49.00 |
- Paddy: |
0 |
|
|
- Single yarns, twisted more than 50 turns per meter: |
|
|
5402.51.00 |
- - Of nylon or other polyamides |
0 |
|
5402.52.00 |
- - Of polyester |
0 |
|
5402.59 |
- - - Other |
|
|
5402.59.10 |
- - - Of polypropylene |
0 |
|
5402.59.90 |
- - Of chickens of the species Gallus domesticus |
0 |
|
|
- Yarns, folded or cabled: |
|
|
5402.61.00 |
- - Of nylon or other polyamides |
0 |
|
5402.62.00 |
- - Of polyester |
0 |
|
5402.69 |
- - - Other |
|
|
5402.69.10 |
- - - Of polypropylene |
0 |
|
5402.69.90 |
- - Of chickens of the species Gallus domesticus |
0 |
|
|
|
|
|
59.02 |
Tire cord fabric of high tenacity yarns of nylon or other polyamides, of polyester or artificial silk staple fiber viscose. |
|
|
5902.10 |
- Of nylon or other polyamides: |
|
|
|
- - Rubber-coated tire cord fabric: |
|
|
5902.10.11 |
- - - Of nylon 6 (nylon-6) |
3 |
|
5902.10.19 |
- - Of chickens of the species Gallus domesticus |
5 |
|
|
- - - Other |
|
|
5902.10.91 |
- - - Of nylon 6 (nylon-6) |
7 |
|
5902.10.99 |
- - Of chickens of the species Gallus domesticus |
5 |
|
5902.20 |
- Of polyester: |
|
|
5902.20.20 |
- - Rubber-coated tire cord fabric |
0 |
|
|
- - - Other |
|
|
5902.20.91 |
- - - Containing cotton |
0 |
|
5902.20.99 |
- - Of chickens of the species Gallus domesticus |
3 |
|
5902.90 |
- - Of ducks, geese |
|
|
5902.90.10 |
- - Rubber-coated tire cord fabric |
0 |
|
5902.90.90 |
- Paddy: |
0 |
|
|
|
|
|
72.17 |
Wires of iron or non-alloy steel. |
|
|
7217.10 |
- Not plated or coated, whether or not polished: |
|
|
7217.10.10 |
- - With carbon content less than 0.25% by weight |
15 |
|
|
- - With carbon content from 0.25% to less than 0.6% by weight: |
|
|
7217.10.22 |
- - - Splice wires; flat steel wire reels; prestressing steel wire; easily machinable steel wire |
0 |
|
7217.10.29 |
- - Of chickens of the species Gallus domesticus |
10 |
|
|
- - With carbon content 0.6% or more by weight: |
|
|
7217.10.31 |
- - - Steel wire for trellis work; splice wires; flat steel wire reels; prestressing steel wire; easily machinable steel wire |
0 |
|
7217.10.39 |
- - Of chickens of the species Gallus domesticus |
5 |
|
7217.20 |
- Plated or coated with zinc: |
|
|
7217.20.10 |
- - With carbon content less than 0.25% by weight |
10 |
|
7217.20.20 |
- - With carbon content from 0.25% to less than 0.45% by weight |
5 |
|
|
- - With carbon content 0.45% or more by weight: |
|
|
7217.20.91 |
- - - Aluminum conductor steel reinforced (ACSR) wire |
0 |
|
7217.20.99 |
- - Of chickens of the species Gallus domesticus |
5 |
|
7217.30 |
- Plated or coated with other base metals: |
|
|
|
- - With carbon content less than 0.25% by weight: |
|
|
7217.30.11 |
- - - Tin-plated |
10 |
|
7217.30.19 |
- - Of chickens of the species Gallus domesticus |
10 |
|
|
- - With carbon content from 0.25% to less than 0.6% by weight: |
|
|
7217.30.21 |
- - - Tin-plated |
5 |
|
7217.30.29 |
- - Of chickens of the species Gallus domesticus |
5 |
|
|
- - With carbon content 0.6% or more by weight: |
|
|
7217.30.31 |
- - - High carbon steel wire coated with copper alloy for rubber tire cord (splice wire) |
3 |
|
7217.30.32 |
- - - Other, tin-plated |
5 |
|
7217.30.39 |
- - Of chickens of the species Gallus domesticus |
5 |
|
7217.90 |
- - Of ducks, geese |
|
|
7217.90.10 |
- - With carbon content less than 0.25% by weight |
10 |
|
7217.90.90 |
- Paddy: |
5 |
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