✦ Tóm lược thông minh

Dựa trên đoạn văn bản cung cấp, đây là một phần của danh mục thuế quan hoặc biểu thuế xuất nhập khẩu chi tiết cho các mặt hàng như sơn và mực in, nhựa nguyên sinh, cao su tổng hợp, giấy viết in và các sản phẩm liên quan. Mỗi mã HS (Harmonized System) được liệt kê cùng với mô tả ngắn gọn về loại hàng hóa tương ứng và tỷ lệ thuế áp dụng.

Đối tượng áp dụng

Những người làm việc trong lĩnh vực hải quan, xuất nhập khẩu, kinh doanh các mặt hàng nêu trên cần tham chiếu để hiểu rõ về quy định thuế quan và thủ tục hải quan liên quan.

Các điểm cốt lõi

Mã HS 3208: Sơn và mực in
Mã HS 3901: Nhựa nguyên sinh
Mã HS 4002: Cao su tổng hợp
Mã HS 4802: Giấy viết, in và các loại giấy khác dùng cho mục đích viết hoặc in ấn.
Tỷ lệ thuế được quy định cụ thể cho từng mặt hàng.

🌐 Tác động xã hội từ văn bản này

Giúp đảm bảo công bằng trong việc thu thuế xuất nhập khẩu
Hỗ trợ quản lý và điều tiết lưu thông hàng hóa quốc tế
Cung cấp cơ sở pháp lý rõ ràng cho hoạt động thương mại quốc tế

❓ Câu hỏi thường gặp

Tỷ lệ thuế áp dụng cho sơn và mực in là bao nhiêu?

Đối với mặt hàng sơn và mực in (HS 3208), tỷ lệ thuế dao động từ 5% đến 40%, tùy thuộc vào loại sản phẩm cụ thể.

Nhựa nguyên sinh có mã HS nào và mức thuế như thế nào?

Nhựa nguyên sinh (HS 3901) có mức thuế từ 3% đến 40%, tùy theo loại nhựa cụ thể.

Giấy viết in có mã HS gì và tỷ lệ thuế bao nhiêu?

Giấy viết, in (HS 4802) có nhiều mã con khác nhau với mức thuế từ 5% đến 50%, tùy thuộc vào loại giấy cụ thể.

Toàn văn

MINISTRY OF FINANCE

───

No.: 69/2005/QD-BTC

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom – Happiness

─────────────────

Hanoi dated 13 October 2005

DECISION

On issuing the List of amended preferential rates of import duty applicable to a number of goods in the Preferential Import Tariffs

────────────────────

THE MINISTER OF FINANCE

Pursuant the import tariffs on the basis of the List of groups of goods subject to Import Duties issued with the Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the 10th National Assembly dated 10 October 1998 as amended by the Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th National Assembly dated 19 June 2003 on amendment of and addition to the import tariffs on the basis of the List of groups of goods subject to Import Duties;

Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Article 1 of the Decree 94/1998/ND-CP of the Government dated 17 November 1998 providing detail provisions for implementation of the Law on Amendment of and Addition to a Number of Articles of the Law on Import and Export Duties No. 04/1998/QH10 dated 20 May 1998;

At the request of the Director of Tax Policy Department;

DECIDES:

Article 1: Issued together with this Decision the List of amended preferential rates of import duty applicable to a number of goods in the Preferential Import Tariffs (including List I and List II).

Goods whose name is not specified in List II shall be subject to the preferential rates of import duty stipulated in List I.

Article 2: The preferential rates of import duty stipulated in the List issued with this Decision shall replace the rates of duty stipulated in the Decision No. 110/2003/QD-BTC dated 25 July 2003 of the Ministry of Finance on issuing the Preferenatial Import Tariffs and in decisions No. 71/2004/QD-BTC date 31 August 2004 and No. 90/2004/QD-BTC dated 25 November 2004 of the Ministry of Finance on amendments and additions.

Article 3: This Decision shall enter into effect and full force and apply to all delecrations of imported goods registered with the Customs Offices after 15 days from the date of publication in the Official Gazette./.

For the Minister of Finance

Deputy Minister

TRUONG CHI TRUNG

(Signed and Stamped)

APPENDIX I

LIST OF AMENDED PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO A NUMBER OF GOODS IN THE PREFERENTIAL IMPORT TARIFFS (LIST I)
(Issued with the Decision No. 69/2005/QD-BTC of the Finance Minister dated 13 October 2005

Heading			Description	Tax Rate (%)
(1)			(2)	(3)
2106			Food preparations not elsewhere specified or included
2106	10	00	- Protein concentrates and textured protein substances	10
2106	90		- Other:
2106	90	10	- - Dried bean curd and bean curd sticks	30
2106	90	20	- - Flavoured or coloured syrups	30
2106	90	30	- - Non-dairy creamer	30
2106	90	40	- - Autolysed yeast preparations	20
			- - Preparations of a kind used in the manufacture of beverages:
			- - - Non-alcoholic preparations:
2106	90	51	- - - - Preparations to be used as raw material in preparing composite	30
2106	90	52	- - - - Composite concentrates for simple dilution with water to make beverages	30
2106	90	53	- - - - Ginseng based products	20
2106	90	54	- - - - Other mixtures of chemical with foodstuffs or other substances with nutritive value of a kind used for food processing	20
2106	90	59	- - - - Other	30
			- - - Alcoholic preparations:
			- - - - Preparations to be used as raw material in preparing composite concentrates
2106	90	61	- - - - - Of a kind used for the manufacture of alcoholic beverages, in liquid form	30
2106	90	62	- - - - - Of a kind used for the manufacture of alcoholic beverages, in other form	30
2106	90	63	- - - - - Other	30
			- - - - Composite concentrates for simple dilution with water to make beverages:
2106	90	64	- - - - - Of a kind used for the manufacture of alcoholic beverages, in liquid form	30
2106	90	65	- - - - - Of a kind used for the manufacture of alcoholic beverages, in other form	30
2106	90	66	- - - - - Other	30
2106	90	67	- - - - Other mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used for food processing	20
2106	90	69	- - - - Other	30
			- - Sweetening preparations consisting of artificial sweeteners and foodstuffs:
2106	90	71	- - - Containing saccharin or aspartame as a sweetener	30
2106	90	79	- - - Other	30
			- - Flavouring preparations:
2106	90	81	--- Cheese flavouring powder	20
2106	90	82	- - - Other	20
			- - Food supplements:
*2106*	90	83	*- - - Preparations containing vitamins or minerals*	10
2106	90	84	- - - Medical food	15
2106	90	89	- - - Other	20
			- - Other:
2106	90	91	- - -Food preparations for lactase deficient infants	30
2106	90	92	- - - Medical food	15
2106	90	93	- - - Other preparations for infant use	30
2106	90	94	- - - Ice cream powder	30
2106	90	95	- - - Fortificant premixes	20
2106	90	96	- - - Other mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used for food processing	20
2106	90	99	- - - Other	30

2302			Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants
2302	10	00	- Of maize (corn)	10
2302	20	00	- Of rice	10
*2302*	30	00	*- Of wheat*	5
2302	40	00	- Of other cereals	10
2302	50	00	- Of leguminous plants	10

2303			Residues of starch manufacture and similar residues, beet pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
2303	10		- Residues of starch manufacture and similar residues:
2303	10	10	- - Of manioc (cassava) or sago	10
*2303*	10	90	*- - Other*	5
2303	20	00	- Beet pulp, bagasse and other waste of sugar manufacture	10
*2303*	30	00	*- Brewing or distilling dregs and waste*	5

2309			Preparations of a kind used in animal feeding
2309	10		- Dog or cat food, put up for retail sale:
2309	10	10	- - Containing meat	10
2309	10	90	- - Other	10
2309	90		- Other:
			- - Complete feed:
2309	90	11	- - - For poultry	10
2309	90	12	- - - For swine	10
2309	90	13	- - - Prawn feed	10
2309	90	19	- - - Other	10
2309	90	20	- - Premixes, feed supplements and feed additives	5
2309	90	30	- - Other, containing meat	10
*2309*	90	90	*- - Other*	5

2922			Oxygen function amino compounds
			- Amino alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof:
2922	11	00	- - Monoethanolamine and its salts	3
2922	12	00	- - Diethanolamine and its salts	3
2922	13	00	- - Triethanolamine and its salts	3
2922	14	00	- - Dextropropoxyphene (INN) and its salts	3
2922	19		- - Other:
2922	19	10	- - - Ethambutol and its salts, esters and other derivatives suitable for the production of antituberculosis preparations	3
2922	19	20	- - - D-2-Amino-Normal-Butyl-Alcohol	3
2922	19	90	- - - Other	3
			- Amino naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof:
2922	21	00	- - Aminohydroxynaphthalenesulphonic acids and their salts	3
2922	22	00	- - Anisidines, dianisidines, phenetidines, and their salts	3
2922	29	00	- - Other	3
			- Amino aldehydes, amino ketones and amino quinones, other than those containing more than one kind of oxygen function; salts thereof:
2922	31	00	- - Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof	3
2922	39	00	- - Other	3
			- Amino acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof:
*2922*	41	00	*- - Lysine and its esters; salts thereof*	10
2922	42		- Amino acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof:
2922	42	10	- - Lysine and its esters; salts thereof	15
2922	42	20	- - Glutamic acid and its salts:	50
2922	42	90	- - - Glutamic acid	50
2922	43	00	- - Anthranilic acid and its salts	3
2922	44	00	- - Tilidine (INN) and its salts	3
2922	49		- - Other:
2922	49	10	- - - Mefenamic acid and its salts	3
2922	49	90	- - - Other	3
2922	50		- Amino alcohol phenols, amino acid phenols and other amino compounds with oxygen function:
2922	50	10	- - p-Aminosalicylic acid and its salts, ester and other derivatives	0
2922	50	90	- - Other	0

3208			Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers dispersed or dissolved in a non aqueous medium; solutions as defined in Note 4 to this Chapter
3208	10		- Based on polyeste:
			- - Varnishes (including lacquers), exceeding 100°C heat-resistance:
3208	10	11	- - - For dental use	5
3208	10	19	- - - Other	15
			- - Varnishes (including lacquers), not exceeding 100°C heat-resistance:
3208	10	21	- - - For dental use	5
3208	10	29	- - - Other	30
3208	10	30	- - Enamels	30
3208	10	40	- - Anti-fouling and anti-corrosive paints for ships’ hulls	10
3208	10	50	- - Undercoats and priming paints	30
			- - Other paints:
3208	10	61	- - - Containing insecticide derivatives	30
3208	10	69	- - - Other	30
3208	10	90	- - Other	30
3208	20		- Based on acrylic or vinyl polymers:
			- - Varnishes (including lacquers), exceeding 100°C heat-resistance:
3208	20	11	- - - For dental use	5
3208	20	19	- - - Other	15
			- - Varnishes (including lacquers), not exceeding 100°C heat-resistance:
3208	20	21	- - - For dental use	5
3208	20	29	- - - Other	30
3208	20	30	- - Enamels	30
3208	20	40	- - Anti-fouling or anti-corrosive paints for ships’ hulls	10
3208	20	50	- - Undercoats and priming paints	30
			- - Other paints:
3208	20	61	- - - Containing insecticide derivatives	30
3208	20	69	- - - Other	30
*3208*	20	90	*- - Other*	30*
3208	90		- Other:
			- - Varnishes (including lacquers), exceeding 100°C heat-resistance:ْْ
3208	90	11	- - - For dental use	5
3208	90	19	- - - Other	15
			- - Varnishes (including lacquers), not exceeding 100°C heat-resistance:
3208	90	21	- - - For dental use	5
3208	90	29	- - - Other	30
3208	90	30	- - Enamel	30
3208	90	40	- - Anti-fouling or anti-corrosive paints for ships’ hulls	10
3208	90	50	- -Undercoats and priming paints	30
			- - Other paints:
3208	90	61	- - - Containing insecticide derivatives	30
3208	90	69	- - - Other	30
*3208*	90	90	*- - Other*	30*

3907			Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
3907	10		- Polyacetals:
3907	10	10	- - Granules	0
3907	10	20	- - Liquids or pastes	0
3907	10	90	- - Other	0
3907	20		- Other polyethers:
			- - Liquids or pastes:
3907	20	11	- - - Polyete polyol	0
3907	20	19	- - - Other	0
3907	20	90	- - Other	0
3907	30		- Epoxide resins:
3907	30	10	- - Granules	0
3907	30	20	- - Epoxide based powder coating	0
3907	30	30	- - Liquids or pastes	0
3907	30	90	- - Other	0
3907	40		- Polycarbonates:
3907	40	10	- - In aqueous dispersion	0
3907	40	20	- - Other liquids or pastes	0
3907	40	90	- - Other	0
3907	50		- Alkyd resins:
*3907*	50	10	*- - Liquids or pastes*	3
3907	50	90	- - Other	0
3907	60		- Poly(ethylene terephthalate):
3907	60	10	- - In aqueous dispersion	0
3907	60	20	- - Other liquids or pastes	0
3907	60	90	- - Other	0
			- Other polyesters:
3907	91		- - Unsaturated:
3907	91	10	- - - Liquids or pastes	0
3907	91	90	- - - Other	0
3907	99		- - Other than unsaturated:
3907	99	10	- - - In aqueous dispersion	0
3907	99	20	- - - Other liquids or pastes	0
3907	99	30	- - - Granules or flakes	0
3907	99	40	- - - Polyester based powder coating	0

3926			Other articles of plastics and articles of other materials of headings 39.01 to 39.14
3926	10		- Office or school supplies:
3926	10	10	- - School supplies	40
3926	10	20	- - Office supplies	40
3926	20		- Articles of apparel and clothing accessories (including gloves, mittens and mitts):
3926	20	10	- - Raincoats	40
3926	20	20	- - Gloves	40
3926	20	30	- - Babies’ bib, shoulder pads or shields	40
3926	20	40	- - Aprons and other articles of apparel	40
3926	20	50	- - Articles of apparel used for the protection from chemical substances, radiation and fire	20
3926	20	90	- - Other, including belts	40
3926	30	00	- Fittings for furniture, coachwork or the like	40
3926	40	00	- Statuettes and other ornamental articles	40
3926	90		- Other:
3926	90	10	- - Floats for fishing nets	30
3926	90	20	- - Fans and handscreens, frames and handles therefor, and parts thereof	30
			- - Hygienic, medical and surgical articles:
3926	90	31	- - - Colostomy, ileostomy and urine bags	20
3926	90	32	- - - Plastic moulds with denture prints	20
3926	90	33	- - - Poison mosquito nets	20
3926	90	39	- - - Other	20
			- - Safety and protective devices:
3926	90	41	- - - Police shields	5
3926	90	42	- - - Protective masks and similar articles for use in welding and similar work	20
3926	90	43	- - - Noise reducing devices and covers for the ears; apparatus for measuring vapour of organic substances or of mercury	20
3926	90	44	- - - Life saving cushions for protection of persons falling from heights	20
3926	90	49	- - - Other	20
			- - Industrial articles:
3926	90	51	- - - Oil spill booms	20
3926	90	52	- - - Pipe or thread sealing tape	20
3926	90	53	- - - Transmission or conveyor belts or belting	20
3926	90	54	- - - Other articles used in machinery	20
3926	90	55	- - - Plastic J-hooks and bunch blocks for detonators	20
3926	90	59	- - - Other	20
3926	90	60	- - Nipple former, breastshells, nipple shields, hand expression funnel, supplement nursing system, feeder (Haberman type)	30
3926	90	70	- - Corset busks and similar supports for articles of apparel or clothing accessories	30
			- - Other:
3926	90	91	- - - Poultry feeders	30
*3926*	90	92	*- - - Cards for jewellery or small objects of personal adornment; beads; shoe lasts*	30*
3926	90	93	- - - Racket strings of a length not exceeding 15 m put up for retail sale	30
3926	90	94	- - - Reflected light nails	5
3926	90	95	- - - Other articles of non-rigid cellular products	30
3926	90	96	- - - Prayer beads	30
3926	90	99	- - - Other	30

4002			Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip
			- Styrene butadiene rubber (SBR); carboxylated styrene butadiene rubber (XSBR):
4002	11	00	- - Latex	3
4002	19	00	- - Other	3
*4002*	20	00	*- Butadiene rubber (BR)*	0
			- Isobutene isoprene (butyl) rubber (IIR); halo isobutene isoprene rubber (CIIR or BIIR):
*4002*	31	00	- - Isobutene isoprene (butyl) rubber (IIR)	0
*4002*	39	00	- - Other	0
			- Chloroprene (chlorobutadiene) rubber (CR):
4002	41	00	- - Latex	3
4002	49	00	- - Other	3
			- Acrylonitrile butadiene rubber (NBR):
4002	51	00	- - Latex	3
4002	59	00	- - Other	3
4002	60	00	- Isoprene rubber (IR)	3
4002	70	00	- Ethylene propylene non conjugated diene rubber (EPDM)	3
4002	80		- Mixtures of any product of heading 40.01 with any product of this heading:
4002	80	10	- - Mixture of natural rubber latex with synthetic rubber latex	3
4002	80	90	- - Other	3
			- Other:
4002	91	00	- - Latex	3
4002	99	00	- - Other	3

4802			Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than of heading 48.01 or 48.03; hand made paper and paperboard
4802	10	00	- Hand made paper and paperboard	40
4802	20	00	- Paper and paperboard of a kind used as a base for photo sensitive, heat sensitive or electro sensitive paper or paperboard	5
4802	30		- Carbonising base paper:
4802	30	10	- - Weighing less than 20 g/m2	5
4802	30	90	- - Other	5
4802	40	00	- Wallpaper base	10
			- Other paper and paperboard, not containing fibres obtained by a mechanical process or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:
4802	54		- - Weighing less than 40 g/m2:
4802	54	10	- - - Used in the manufacture of gypsum boards and computer cards or paper	40
4802	54	20	- - - Aluminium base paper	5
4802	54	30	- - - Other printing, writing or photocopy papers and of a kind used for graphic purposes	50
4802	54	90	- - - Other	40
4802	55		- - Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls:
4802	55	10	- - - For printing banknotes; used in the manufacture of gypsum boards and computer cards or paper	40
4802	55	20	- - - Fancy paper and paperboard including with watermarks, granitized felt finish, fibres or blend of specks and vellum antique finish	40
4802	55	30	- - - Aluminium base paper	5
4802	55	40	- - - Other printing, writing or photocopy papers and of a kind used for graphic purposes	50
*4802*	55	90	*- - - Other*	40*
4802	56		- - Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:
4802	56	10	- - - For printing banknotes; used in the manufacture of gypsum boards and computer cards or paper	40
4802	56	20	- - - Fancy paper and paperboard including with watermarks, granitized felt finish, fibres or blend of specks and vellum antique finish	40
4802	56	30	- - - Other printing, writing or photocopy papers and of a kind used for graphic purposes	50
4802	56	90	- - - Other	40
4802	57		- - Other, weighing 40 g/m2 or more but not more than 150 g/m2:
4802	57	10	- - - For printing banknotes; used in the manufacture of gypsum boards and computer cards or paper	40
4802	57	20	- - - Fancy paper and paperboard including with watermarks, granitized felt finish, fibers or blend of specks and vellum antique finish	40
4802	57	30	- - - Other printing, writing or photocopy papers and of a kind used for graphic purposes	50
4802	57	90	- - - Other	40
4802	58		- - Weighing more than 150 g/m2:
4802	58	10	- - - Used in the manufacture of gypsum boards and computer cards or paper	40
4802	58	20	- - - Fancy paper and paperboard including with watermarks, granitized felt finish, fibers or blend of specks and vellum antique finish	40
4802	58	30	- - - Other printing, writing or photocopy papers and of a kind used for graphic purposes	50
4802	58	90	- - - Other	40
			- Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:
4802	61		- - In rolls:
4802	61	10	- - - Aluminium paper base	5
4802	61	20	- - - For printing banknotes; manufacture of gypsum boards and computer cards or paper	40
4802	61	30

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↑ Cơ sở & văn bản tác động lên văn bản này

Căn cứ 4

399/2003/NQ-UBTVQH11 Nghị quyết số 399/2003/NQ-UBTVQH11 Về việc sửa đổi, bổ sung biểu thuế theo danh mục nhóm hàng chịu thuế nhập khẩu Còn hiệu lực

63/NQ-UBTVQH10 Chưa có trong hệ thống

77/2003/ND-CP Chưa có trong hệ thống

94/1998/ND-CP Article 1 Chưa có trong hệ thống

69/2005/QD-BRC

Quyết định số 69/2005/QD-BRC DECISION On issuing the List of amended preferential rates of import duty applicable to a number of goods in the Preferential Import Tariffs (<font color="red">Content Attached</font>)

Còn hiệu lực

↓ Văn bản chịu tác động từ văn bản này

Thay thế 3

110/2003/QD-BTC Chưa có trong hệ thống

71/2004/QD-BTC Chưa có trong hệ thống

90/2004/QD-BTC Chưa có trong hệ thống

Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.