Circular No. 38/2013/TT-BTC Amending the preferential import tariff rates for certain goods under subheadings 39.03, 54.02, 59.02, and 72.17 in the Preferential Import Tariff Schedule

✦ 스마트 요약

Decision to adjust the import tax on certain goods such as synthetic filament yarns, tire-cord fabric, and steel or non-alloyed iron wire.

적용 범위

Import

핵심 사항

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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Aids in adjusting the import structure, encouraging the importation of high-tech products, and limiting the importation of unnecessary items.

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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.

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MINISTRY OF FINANCE	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness
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:
- Prime Minister and Deputy Prime Ministers;
- Central Party Office and its Departments;
- National Assembly's Office;
- General Secretary's Office;
- President's Office;
- Supreme People's Procuracy, Supreme People's Court;
- State Audit Agency;
- Ministries, agencies equivalent to ministries, and agencies under the Government;
- People's Committees of provinces and centrally governed cities;
- Office of the Central Steering Committee for Anti-Corruption;
- Ministry of Justice's Legal Documents Inspection Department;
- Units under and directly affiliated with the Ministry of Finance;
- Customs Departments of provinces and cities;
- Official Gazette;
||| - Government website and Ministry of Finance website;
- To be filed: VT, Department of Taxation (P_Trade).

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)

Vu Thi Mai

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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295/2007/NQ-UBTVQH12 Nghị quyết số 295/2007/NQ-UBTVQH12 Về việc ban hành biểu thuế xuất khẩu theo danh mục nhóm hàng chịu thuế và khung thuế suất đối với từng nhóm hàng, biểu thuế nhập khẩu ưu đãi theo danh mục nhóm hàng chịu thuế và khung thuế suất ưu đãi đối với từng nhóm hàng 발효 중 45/2005/QH11 Nghị quyết số 45/2005/QH11 Về việc thi hành Bộ luật Dân sự 만료됨 87/2010/NĐ-CP Nghị định số 87/2010/NĐ-CP Quy định chi tiết thi hành một số điều của Luật Thuế xuất khẩu, Thuế nhập khẩu 만료됨 118/2008/NĐ-CP Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính 만료됨

38/2013/TT-BTC

Circular No. 38/2013/TT-BTC Amending the preferential import tariff rates for certain goods under subheadings 39.03, 54.02, 59.02, and 72.17 in the Preferential Import Tariff Schedule

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개정·보충 1

193/2012/TT-BTC Thông tư số 193/2012/TT-BTC Ban hành Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế 만료됨

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164/2013/TT-BTC Thông tư số 164/2013/TT-BTC Ban hành Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế 만료됨

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Tiếng Việt Thông tư số 38/2013/TT-BTC Sửa đổi mức thuế suất thuế nhâp khẩu ưu đãi đối với một số mặt hàng thuộc nhóm 39.03, 54.02, 59.02, 72.17 tại Biểu thuế nhập khẩu ưu đãi 한국어 통합문서 제 38호 2013년 제 38/2013/TT-BTC 호 수입 감세 세율을 특정 품목에 대한 수입 특혜세율을 수정함. 그 중 39.03, 54.02, 59.02, 72.17 그룹에 속하는 품목들에 대한 수입 특혜세율표를 수정함. 中文通知第38/2013/TT-BTC号关于修改某些商品的优惠进口税率，这些商品属于税则号39.03、54.02、59.02、72.17项下的商品

Circular No. 38/2013/TT-BTC Amending the preferential import tariff rates for certain goods under subheadings 39.03, 54.02, 59.02, and 72.17 in the Preferential Import Tariff Schedule

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