This Decision amends and supplements the tariff rates and names of certain goods in the import tariff schedule, to be applied from August 1, 1998.
Scope of application
Import enterprises, customs, tax administration agencies.
Key points
- Amend and supplement the names and import tariff rates of certain goods in the import tariff schedule.
- Reassign the codes for certain goods such as Dodecylbenzen sulfonic acid (DBSA) to code 340290; wireless telephones to code 85252010.
- To be applied from August 1, 1998, for all import declarations registered with the customs authority.
- The import tariff rates of certain goods are adjusted, for example: raw milk of various types has a rate of 15%; butter and other fatty substances have a rate of 10-20%.
- Apply the old tariff rates to goods not amended in this Decision.
🌐 Social impact of this document
- Reduce the financial burden on import enterprises for certain goods with reduced tariff rates.
- Increase costs for import enterprises for certain goods with increased tariff rates.
- Improve transparency and fairness in the application of the import tariff schedule.
❓ Frequently asked questions
What is the import tariff rate for raw milk of various types?
The import tariff rate for raw milk of various types is 15%.
What is the new code for Dodecylbenzen sulfonic acid (DBSA)?
The new code for Dodecylbenzen sulfonic acid (DBSA) is 340290.
When does this Decision take effect?
This Decision takes effect from August 1, 1998.
What is the import tariff rate for butter and other fatty substances?
The import tariff rate for butter and other fatty substances is 10-20%.
What is the new code for wireless telephones?
The new code for wireless telephones is 85252010.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 843/1998/QĐ-BTC |
Hanoi, July 9, 1998 |
Pursuant to …;
Regarding the amendment and supplementation of the name and import tax rate for certain goods in the import tariff scheduledòng trong biểu thuế nhập khẩu
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 rates frameworks issued together with Resolution No. 537a/NQ-HĐNN 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, No. 293 NQ/UBTVQH9 dated November 8, 1995, and No. 416 NQ/UBTVQH9 dated August 5, 1997 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 issuing the Export Tariff Schedule and Import Tariff Schedule accompanying Decree No. 54/CP; after receiving opinions from relevant ministries and sectors;
Pursuant to …;
Article 1.To amend and supplement in detail the name and import tax rate of certain goods specified in the Import Tariff Schedule issued together with Decision No. 280/TTg dated May 28, 1994 of the Prime Minister and the Lists amending and supplementing the Import Tariff Schedule issued together with Decisions No. 1138 TC/TCT dated November 17, 1994; 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; No. 02 TC/QĐ/TCT dated January 2, 1997; No. 257 TC/QĐ/TCT dated March 31, 1997; No. 496A TC/QĐ/TCT dated July 15, 1997; No. 848 TC/QĐ/TCT dated November 1, 1997; No. 383/1998/QĐ/BTC dated March 30, 1998; and No. 700/1998/QĐ/BTC dated May 26, 1998 of the Minister of Finance into the new name and import tax rate of certain goods listed in the List amending the name and import tax rate of certain goods issued together with this Decision.
Article 2.To rearrange the code number for the item "Dodecylbenzen sulfonic acid (DBSA)" to code number 340290; and the item "Wireless telephone sets" to code number 85252010.
Article 3.This Decision shall take effect and be applied to all Customs Declaration Forms for imported goods registered with the Customs authorities starting from August 1, 1998.
For goods within the group of goods specified in Article 1 of this Decision that have not been amended or supplemented, the import tax rate shall still be implemented according to Decision No. 280/TTg dated May 28, 1994 of the Prime Minister and the Lists amending and supplementing the Import Tariff Schedule issued together with Decisions No. 1138 TC/TCT dated November 17, 1994; 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; No. 02 TC/QĐ/TCT dated January 2, 1997; No. 257 TC/QĐ/TCT dated March 31, 1997; No. 496A TC/QĐ/TCT dated July 15, 1997; No. 848 TC/QĐ/TCT dated November 1, 1997; No. 383/1998/QĐ/BTC dated March 30, 1998; and No. 700/1998/QĐ/BTC dated May 26, 1998 of the Minister of Finance.
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DEPUTY MINISTER (Signed) Pham Van Trong |
LIST
AMENDMENT AND SUPPLEMENTATION OF THE NAME AND TAX RATE FOR CERTAIN GOODS IN THE IMPORT TARIFF SCHEDULE
(Issued together with Decision No. 843/1998/QĐ-BTC dated July 9, 1998 of the Minister of Finance)
10... 8413.60 - Rotary motor pumps: 8413.60.10 -- Water pumps with a capacity up to 8,000 m3/h 408413.60.20 -- Water pumps with a capacity over 8,000 m3/h to under 13,000 m3/h
10... 8413.70 - Other centrifugal pumps: 8413.70.10 -- Water pumps with a capacity up to 8,000 m3/h 408413.70.20 -- Water pumps with a capacity over 8,000 m3/h to under 13,000 m3/h
10... - Other pumps; liquid elevators: 8413.81 - Various types of pumps: 8413.81.10 -- Water pumps with a capacity up to 8,000 m3/h 408413.81.20 -- Water pumps with a capacity over 8,000 m3/h to under 13,000 m3/h
10... - Parts: 8413.91 - Parts for water pumps, parts for hand pumps 208413.92 - Parts for other pumps and parts for liquid elevators
08414 Air pumps or vacuum pumps, compressors, and various types of air fans or gas fans; ventilator doors or exhaust doors, equipped with fans, with or without filters … 8414.60 - Exhaust hoods or ventilator doors with a maximum width not exceeding 120 cm
30... 8421 Centrifugal machines, including centrifugal dryers; various types of machines and equipment for filtering or refining liquids or gases … - Machines, equipment for filtering and cleaning liquids: 8421.23 - Oil and gasoline filters for internal combustion engines: … - For engines of group 8703 with more than 15 to 24 seats
20... - For engines of group 8704.2120 - For engines of group 8704.2210 … 8422 Dishwashers; machines for cleaning or drying bottles or other containers; machines for filling, sealing, soldering, capping, and labeling bottles, cans, bags, or other containers; other packaging or wrapping machines; machines for carbonating beverages … - Dishwashers: 8422.11 - Household type with a height of up to 95 cm, width of up to 65 cm, and length of up to 70 cm
408422.19 - Other types (not for household use) 208422.20 - Machines for washing, drying bottles or other containers 5... 8432 Agricultural machinery, garden machinery, or forestry machinery for soil preparation or planting; machines for sports fields or lawn maintenance … 8432.30 - Seed drills, planting machines, and transplanters 58432.40 - Manure spreaders, chemical fertilizer spreaders 58432.80 - Other types 5... 8433 Harvesting machines or threshing machines, including straw or stubble binders; fresh or dried grass cutters; egg, fruit, or other agricultural product washing, sorting, and selecting machines, except machines of group 8437 8433.10 - Grass cutters for parks or stadiums 58433.20 - Other types of grass cutters, including grass cutting blades mounted on tractors 58433.30 - Other types of lawn mowers 58433.40 - Straw or stubble binders, including baling machines 5 - Other harvesting machines; threshing machines: 8433.51 - Combined harvesters 58433.52 - Other types of threshing machines 58433.53 - Root harvesters 58433.59 - Other types 58433.60 - Egg, fruit, or other agricultural product washing, sorting, and selecting machines
5... 8436 Other types of machinery used in agriculture, afforestation, gardening, poultry farming, or beekeeping, including seedling machines with automatic or thermal equipment, poultry incubators, and hatchers … 8436.10 - Animal feed processing machines 5 - Poultry farming machinery, incubators, and hatchers: 8436.21 - Incubators and hatchers 58436.29 - Other types 58436.80 - Other types of machinery 5... 8437 Machinery for cleaning, sorting, or grading seeds or dried vegetables, fruits, or legumes; machinery used in milling or processing cereals or dried vegetables, fruits, or legumes, except machinery used in agriculture 8437.10 - Machinery for cleaning, sorting, or grading seeds, rice, or dried vegetables
58437.80 - Other types of machinery 5... 8470 Calculating machines, statistical machines, accounting machines, cash registers, and invoice printers, post office stamp-freezing machines, ticket-selling machines, and similar machines with computing devices 8470.10 - Electronic digital computers capable of operating without external power supply
5 - Other electronic digital computers: 8470.21 - With printing equipment 58470.29 - Other types 58470.30 - Other types of computers 58470.40 - Statistical and accounting machines 58470.50 - Cash registers 58470.90 - Other types 58471 Data processing machines and parts thereof; magnetic or optical readers, data transfer machines onto tapes, intermediate data disks in coded form, and data processing machines thereon, not elsewhere specified or included 8471.20 - Digital data processing machines in boxes containing at least a central processing unit (CPU), an input/output unit, combined or not combined: 8471.20.10 - Computers 108471.20.90 - Other types 10 - Other types: 8471.91 - Data processing units within a complete system or not, in boxes containing one or two of the following units: memory, input data unit, output data unit
108471.92 - Input data units or output data units attached to other parts of a complete system or not, in boxes containing memory
108471.93 - Memory units attached to other parts of the same system or not
108471.99 - Other types 108473 Parts and accessories (except covers, cases for transport, or similar items) exclusively or mainly for machines of groups 8469 to 8472 … 8473.30 - Parts and accessories accompanying machines of group 8471
10… 8481Nozzles of all kinds, valves and similar fittings for pipes, tanks, boilers, vats or similar vessels, including pressure-reducing valves and temperature-control valves… 8481.40- Safety valves or relief valves10… 8524Records, tapes and discs recorded, whether or not recorded with other phenomena, including matrices and master tapes for reproducing discs, except products of Chapter 37… 8524.10- Records40… 8524.21-- With a width not exceeding 4 mm408524.22-- With a width exceeding 4 mm but not more than 6.5 mm408524.23-- With a width exceeding 6.5 mm408524.90- Other… 8524.90.10-- Flexible discs for computers108524.90.90-- Other108525Transmitting equipment for radio telephony, radio telegraphy, radio broadcasting or television broadcasting, whether or not accompanied by receiving equipment or recording and reproducing equipment… 8525.20- Transmitting equipment fitted with receiving equipment… 8525.20.10-- Cordless telephones208525.20.90-- Other0… 8544Wires, cables (including coaxial cables), insulated (including those coated with insulating enamel or metal-plated), and electric conductors insulated, whether or not assembled with connecting wires or connectors; optical fibres cables consisting of optical fibres each individually covered, whether or not assembled with electric conductors or with connectors… 8544.20- Coaxial cables and other coaxial electric conductors… 8544.20.50-- Insulated cables (PVC, PE) from over 15 kV to 35 kV with a cross-sectional area up to 400 mm²
5… 8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including vehicles designed both for the transport of persons and goods and racing cars… 8703.10- Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702)… 8703.10.11-- Complete vehicles60… 8703.10.21-- Complete vehicles60… 8703.10.31-- Complete vehicles60… 8703.20- Motor cars and other motor vehicles designed both for the transport of persons and goods… 8703.20.30-- In CKD1 form with body and shell already electrostatically primed408703.20.40-- In CKD1 form with body and shell not yet electrostatically primed
358703.20.50-- In CKD2 form20… 8704Motor vehicles with fixed equipment for the transport of goods… 8704.21- Motor cars with fixed equipment for the transport of goods, whether or not equipped with self-loading or self-unloading devices… 8704.21.11-- Complete vehicles608704.21.12-- In SKD form408704.21.13-- In CKD1 form with body and shell already electrostatically primed208704.21.14-- In CKD1 form with body and shell not yet electrostatically primed
168704.21.15-- In CKD2 form with body and shell already electrostatically primed98704.21.16-- In CKD2 form with body and shell not yet electrostatically primed78704.21.17-- In IKD form4… 8706.00Chassis already fitted with engines for motor vehicles of headings 8701 to 8705… 8706.00.10- For vehicles of headings 8702 and 8704208706.00.20- For vehicles of heading 8703508706.00.90- For other vehicles108707Bodies (including cabs) for motor vehicles of headings 8701 to 8705… 8707.10- For motor vehicles of heading 8703508707.90- Other… 8707.90.10-- For vehicles of heading 8701108707.90.20-- For vehicles of heading 870558707.90.30-- For ambulances, hearses, and vehicles designed to carry prisoners58707.90.90-- For other vehicles208708Parts and accessories for motor vehicles of headings 8701 to 8705… 8708.10- For vehicles of heading 870115… 8708.30- For vehicles of heading 870360… 8708.40- For vehicles of headings 8704.23 and 870515… 8708.90- Other309029.00Counters and measuring instruments for revolutions, production counters, taximeters, pedometers, and similar instruments; speedometers and angular velocity meters, excluding instruments of heading 9015; tools for observing machine operation… 9029.00.10-- Taximeters and speedometers209029.00.90-- Other0
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