Decision No. 895/1998/QĐ-BTC On Amending and Supplementing the Names and Import Tax Rates of Certain Goods in the Import Tariff Schedule

Decision No. 895/1998/QĐ-BTC amends the import tax rates for certain goods, effective from July 20, 1998. This decision adjusts the tax rates for products such as salt, trunks, suitcases, air conditioners, refrigerators, washing machines, and household electrical appliances.

Số hiệu895/1998/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýPhạm Văn Trọng — Thứ trưởng
Cập nhật01/07/2026
NgànhFinance
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành18/07/1998
Ngày áp dụng20/07/1997
Ngày hết hiệu lực01/01/1999
Tình trạngExpired
✦ Tóm lược thông minh

Decision No. 895/1998/QĐ-BTC amends the import tax rates for certain goods, effective from July 20, 1998. This decision adjusts the tax rates for products such as salt, trunks, suitcases, air conditioners, refrigerators, washing machines, and household electrical appliances.

Đối tượng áp dụng

Import enterprises

Các điểm cốt lõi

  • Enterprises importing salt (including table salt) will be subject to a tax rate of 5-10%
  • Trunks, suitcases, and jewelry bags have a tax rate of 20-40%
  • Air conditioners have a tax rate of 10-40%, depending on type and capacity
  • Household refrigerators have a tax rate of 35-50%
  • Household washing machines have a tax rate of 40-50%
  • Household electrical appliances such as vacuum cleaners, floor polishers, and kitchen waste disposers all have a tax rate of 40-50%

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Helps enterprises accurately calculate import costs
  • Negative impact: Increases financial burden on enterprises importing goods with high tax rates

❓ Câu hỏi thường gặp

What is the tax rate for salt?

The tax rate for salt is 5-10%.

What is the tax rate for air conditioners?

The tax rate for air conditioners is 10-40%, depending on type and capacity.

What is the tax rate for household refrigerators?

The tax rate for household refrigerators is 35-50%.

What is the tax rate for household washing machines?

The tax rate for household washing machines is 40-50%.

What is the tax rate for household electrical appliances such as vacuum cleaners?

The tax rate for vacuum cleaners is 40-50%.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 895/1998/QD-BTC
Hanoi, July 18, 1998

Pursuant to …;

Regarding the amendment and supplementation of the name and import tax rate for certain 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;

Pursuant to the import tariff rates frameworks issued together with Resolution No. 537/a/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, 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 the issuance of the Export Tariff Schedule and the Import Tariff Schedule attached to Decree No. 54/CP;

Pursuant to the guidance of the Prime Minister in Official Letter No. 775/CP-KTTH dated July 10, 1998 of the Government;

 Pursuant to …;

Article 1. Amending the import tax rate of certain items 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. 1188 TC/QĐ/TCT dated November 20, 1995; No. 443 TC/QĐ/TCT dated May 4, 1996; No. 496A TC/QĐ/TCT dated July 15, 1997; and No. 848 TC/QĐ/TCT dated November 1, 1997 of the Minister of Finance to new names and tax rates recorded in the List amending and supplementing the Import Tariff Schedule issued together with this Decision.

Article 2. This Decision shall take effect and be applied to all Customs Declaration Forms for imported goods registered with customs authorities starting from July 20, 1998/.

DEPUTY MINISTER

DEPUTY MINISTER

(Signed)

Pham Van Trong

LIST AMENDING THE TAX RATE OF CERTAIN ITEMS
IN THE IMPORT TARIFF SCHEDULE

(Issued together with Decision No. 895/1998/QD-BTC
dated July 18, 1998 of the Minister of Finance)

 

Code Number

Name of commodity group, product

with this Standard Framework

Duty Rate %

 

 

 

Item

Description

1

2

3

4

5

25.01.00

Salt (including table salt and other types of salt that have been altered), sodium chloride, whether aqueous solution or not; sea water

5-10

10

15

4202.00

Trunks, suitcases, bags for jewelry, briefcases, schoolbags, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters for short-barreled guns mounted on saddles, and similar cases; travel bags, toiletry bags, cigarette cases, tool bags, backpacks, handbags, shopping bags, shoulder bags, wallets, map cases, tobacco pouches, sports bags, wine bottle bags, jewelry boxes, ammunition boxes, knife and scissors cases, and similar bags and cases made of leather or synthetic leather, plastic fabric, vulcanized rubber threads, cardboard, or wholly or mainly covered with such materials

20-30

30

40

8415

Air conditioners, comprising a fan driven by an electric motor and parts for changing temperature and humidity, including those that cannot separately adjust humidity

10-40

 

 

8415.10

- Type installed in windows or walls, operating independently

 

40

50

8415.20

- Type for human use, installed in vehicles

 

40

50

 

- - Of ducks, geese

 

 

 

8415.81

-- Accompanied by cooling unit and two-way hot/cold flow control valve:

 

 

 

8415.81.10

--- Type with capacity up to 90,000 BTU/h

 

40

50

8415.81.20

--- Type with capacity over 90,000 BTU/h to 180,000 BTU/h

 

30

40

8415.81.90

--- Type with capacity over 180,000 BTU/h

 

20

30

8415.82

-- Other type accompanied by cooling unit:

 

 

 

8415.82.10

--- Type with capacity up to 90,000 BTU/h

 

40

50

8415.82.20

--- Type with capacity over 90,000 BTU/h to 180,000 BTU/h

 

30

40

8415.82.90

--- Type with capacity over 180,000 BTU/h

 

20

30

8415.83

-- Type without cooling unit:

 

 

 

8415.83.10

--- Type with capacity up to 90,000 BTU/h

 

40

50

8415.83.20

--- Type with capacity over 90,000 BTU/h to 180,000 BTU/h

 

30

40

8415.83.90

--- Type with capacity over 180,000 BTU/h

 

20

30

8415.90

- Parts:

 

 

 

8415.90.10

-- Of subheading 8415.81.90, 8415.82.90, 8415.83.90

 

15

 

8415.90.90

- Peanut kernels, whether or not broken into pieces

 

30

 

8418

Refrigerators, freezers, and other refrigerating/freezing equipment, electric or other, heat pumps, except air conditioners under heading 8415

0-40

 

 

8418.10

- Combined cold storage and freezing units with separate door opening

 

5

 

 

- Household refrigerators:

 

 

 

8418.21

-- Compressor type:

 

 

 

8418.21.10

--- Complete unit

 

40

50

8418.21.20

--- In SKD form

 

35

 

8418.21.30

--- In CKD form

 

25

 

8418.21.40

--- In IKD form

 

15

 

8418.22

-- Electric suction type:

 

 

 

8418.22.10

--- Complete unit

 

40

50

8418.22.20

--- In SKD form

 

35

 

8418.22.30

--- In CKD form

 

25

 

8418.22.40

--- In IKD form

 

15

 

8418.23

-- Other:

 

 

 

8418.23.10

--- Complete unit

 

40

50

8418.23.20

--- In SKD form

 

35

 

8418.23.30

--- In CKD form

 

25

 

8418.23.40

--- In IKD form

 

15

 

8418.30

- Freezers with cabinet capacity not exceeding 800 liters:

 

 

 

8418.30.10

-- Freezers with cabinet capacity up to 200 liters

 

40

50

8418.30.90

-- Freezers with cabinet capacity over 200 liters to 800 liters

 

20

30

8418.40

- Freezers with vertical cylindrical cabinet capacity not exceeding 900 liters:

 

 

 

8418.40.10

-- With capacity up to 200 liters

 

40

50

8418.40.20

-- With capacity over 200 liters to 900 liters

 

20

30

8418.50

- Cold counters, cold rooms, frozen food display cabinets, and similar refrigeration equipment:

 

 

 

8418.50.10

-- Designed for vaccine storage or pathology specimen storage or blood storage

 

1

 

8418.50.20

-- Cold rooms

 

20

 

 

- Peanut kernels, whether or not broken into pieces

 

 

 

8418.50.91

--- With capacity up to 200 liters

 

40

50

8418.50.92

--- With capacity over 200 liters

 

20

30

 

- Other refrigeration or freezing equipment, heat pumps:

 

 

 

8418.61

-- Compressor type condenser with heat exchanger as condenser

 

10

 

8418.69

- Peanut kernels, whether or not broken into pieces

 

10

 

 

- Parts:

 

 

 

8418.91

-- Furniture designed to contain refrigeration or freezing equipment

 

20

 

8418.99

- Peanut kernels, whether or not broken into pieces

 

20

 

8450

Household washing machines or commercial laundry washing machines, including washer-dryers

20-40

 

 

 

- Capacity for dry weight of laundry not exceeding 10 kg per cycle:

 

 

 

8450.11

-- Fully automatic washing machine

 

40

50

8450.12

-- Other washing machines equipped with centrifugal spin dryer

 

40

50

8450.19

- Peanut kernels, whether or not broken into pieces

 

40

50

8450.20

- Washing machine with capacity for dry weight

 

 

 

 

of laundry over 10 kg per cycle

 

40

50

8450.90

- Spare parts, components

 

40

50

8509

Household electrical appliances with built-in electric motors

20-40

 

 

8509.10

- Vacuum cleaners

 

40

50

8509.20

- Floor polishers

 

40

50

8509.30

- Kitchen waste disposers

 

40

 

8509.40

- Food processors, juicers

 

40

 

8509.80

- Other equipment

 

40

 

8509.90

- Parts

 

40

 

 

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895/1998/QĐ-BTC
Decision No. 895/1998/QĐ-BTC On Amending and Supplementing the Names and Import Tax Rates of Certain Goods in the Import Tariff Schedule
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