Để sử dụng toàn bộ tiện ích nâng cao của Hệ Thống Pháp Luật vui lòng lựa chọn và đăng ký gói cước.
Nếu bạn là thành viên. Vui lòng ĐĂNG NHẬP để tiếp tục.
THE MINISTRY OF TRADE | SOCIALIST REPUBLIC OF VIET NAM |
No. 08/2006/TT-BTM | Hanoi, April 17, 2006 |
Pursuant to the Government's Decree No. 29/2004/ ND-CP of January 16, 2004, defining the functions, tasks, powers and organizational structure of the Trade Ministry;
Pursuant to the Government's Decree No. 19/2006/ ND-CP of February 20,2006, detailing the Commercial Law regarding the origin of goods;
The Trade Ministry hereby guides the identification of origin of exports and imports as follows:
a/ This Circular guides the identification of origin of exports and imports which are not wholly obtained goods defined in Article 8 of the Government's Decree No. 19/2006/ND-CP of February 20, 2006, detailing the Commercial Law regarding the origin of goods;
b/ For exports eligible for the general tariff preferences, their origin shall be identified according to the rules of origin of countries of importation;
c/ For exports and imports eligible for the tariff preferences or non-tariff preferences under treaties to which the Socialist Republic of Vietnam has signed or acceded, their origin shall be identified according to Vietnam's legal documents detailing the rules of origin provided for in the above-said treaties.
...
...
...
Goods, of which the origin is identified under the guidance of this Circular, shall be regarded as originating from a country or a territory where the last processing operation which substantially transforms such goods has been carried out.
II. METHODS OF IDENTIFYING ORIGIN OF GOODS
1. "Change in tariff classification of goods" criterion
a/ "Change in tariff classification of goods" means a change in four-digit HS heading of a goods as compared with the HS heading of materials not originating from the country of production (including imported materials and materials of unidentifiable origin) used for the production of such goods;
b/ Four-digit HS headings of goods mentioned at Point a, Clause 1, Section II of this Circular shall be identified according to current regulations.
2. "Ad valorem percentage" criterion
a/ "Ad valorem percentage" means the proportion of an added value obtained after a country or a territory produces, manufactures or processes materials not originating from such country or territory to the total value of produced goods;
b/ The above-said added value must account for at least 30% of the value of produced goods and be expressed according to the following formula:
FOB price - price of materials not originating from the country or territory of production
...
...
...
100% ³ 30%
FOB price
c/ "Materials not originating from the country or territory of production" include materials originating from another country or territory and materials of unidentifiable origin;
d/ "Price of materials not originating from the country or territory of production" means the CIF price of directly imported materials (for materials originating from another country or territory) or the price at the time of purchase stated in value added invoices (for materials of unidentifiable origin) which are used for the production, manufacture or processing of ultimate products;
e/ "FOB price" means the price stated in the export contract and shall be calculated as follows:
- FOB price = Ex-workshop price + other costs;
- "Other costs" mean costs arising in the course of loading goods onboard ships for export, including but not limited to inland freight, warehousing charge, port dues, commissions, service charges and related costs in the course of loading goods onboard ships for export;
- "Ex-workshop price" = Production cost + profit;
- "Production cost" = Raw material and material cost + labor cost + distributed cost;
...
...
...
- "Labor cost" covers wages, bonuses and other welfare amounts related to the production process;
- "Distributed cost" covers:
+ Expenses for workshops related to the production process (insurance for workshops, expenses for rent and hire-purchase of factory, depreciation of workshops, repair, maintenance, taxes and collateral interest);
+ Hire-purchase amounts and interests thereon for the factory and equipment;
+ Factory security charge;
+ Insurance (factory, equipment and supplies used in the production of goods);
+ Expenses for essentials for the production process (energy, electricity and other essentials directly used in the production process);
+ Expenses for research, development, designing and manufacture;
+ Expenses for pressing molds, casting molds, equipping of tools and depreciation, maintenance and repair of the factory and equipment;
...
...
...
+ Expenses for testing and experimental use of raw materials, materials and products;
+ Charge for storage in the factory;
+ Expenses for waste treatment;
+ Expenditure factors in the calculation of value of raw materials and materials, such as port dues, cargo clearance fee and import tax on taxable components.
3. "Manufacturing or processing operation" criterion means a main production process in which basic characteristics of a goods are created.
4. Rules for identifying origin of goods
a/ Where produced goods are on the list of goods specified in the Appendix to this Circular, their origin shall be identified on the basis of the criteria mentioned in such Appendix.
b/ Where produced goods are not on the list of goods specified in the Appendix to this Circular, their origin shall be identified solely on the basis of "change in tariff classification of goods" criterion.
III. IMPLEMENTATION PROVISIONS
...
...
...
This Circular takes effect 15 days after its publication in "CONG BAO." Any problems arising in the course of implementation should be promptly reported by concerned organizations or individuals to the Trade Ministry for solution at the following address:
The Import and Export Department - the Trade Ministry
21 Ngo Quyen Street, Hanoi
Telephone: 04-8262538
Facsimile: 04-8264696
E-mail: co@mot.gov.vn
FOR THE TRADE MINISTER
VICE MINISTER
Phan The Rue
...
...
...
LIST OF GOODS
(Promulgated together with the Trade Ministry's Circular No. 08/2006/TT-BTM of April 17, 2006)
HS heading
Description of goods
Criteria for substantial transformation
03...
Chapter 3 - Fish and crustaceans, mollusks and other aquatic invertebrates
0306...
...
...
...
Satisfying "ad valorem percentage" criterion
0307...
Mollusks, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and mollusks, live, fresh, chilled, frozen, dried, salted or in brine
Satisfying "ad valorem percentage" criterion
05...
Chapter 5 - Products of animal origin, not elsewhere specified or included
0504
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
...
...
...
08...
Chapter 8 - Edible fruit and nuts; peel of citrus fruit or melons
0801...
Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
Shelled or peeled and satisfying "ad valorem percentage" criterion
09
Chapter 9 - Coffee, tea, mate and spices
...
...
...
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
Roasted and satisfying "ad valorem percentage" criterion
17...
Chapter 17 - Sugar and sugar confectionery
1701...
Cane or beet sugar and chemically pure sucrose, in solid form
Transferred from other chapters
18...
...
...
...
1804.00.00
Cocoa butter, fat and oil
Made from cocoa nuts; or satisfying "ad valorem percentage" criterion
1805.00.00
Cocoa powder, not containing added sugar or other sweetening matter
Made from cocoa nuts; or satisfying "ad valorem percentage" criterion
1806...
Chocolate and other food preparations containing cocoa
...
...
...
30...
Chapter 30 - Pharmaceuticals
Headings of this Chapter may be transferred from any other heading; or satisfy "ad valorem percentage" criterion
3004...
Medicaments (excluding goods of heading No. 3002, 3005 or 3006), consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail
Transferred from any headings other than heading No. 3003; or satisfying "ad valorem percentage" criterion
31...
Chapter 31 - Fertilizers
Transferred from any other heading or satisfying "ad valorem percentage" criterion
...
...
...
Chapter 32 - Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other coloring matters; paints and varnishes; putty and other mastics; inks
Transferred from any other heading or satisfying "áp dụng valorem percentage" criterion
33...
Chapter 33 - Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Transferred from any other heading or satisfying "ad valorem percentage" criterion
34...
Chapter 34 - Soap, organic, surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, waxes
Transferred from any other heading or satisfying "áp dụng valorem percentage" criterion
39...
...
...
...
3917...
Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges) of plastics
Allowed to be transferred only from headings Nos. 3901 to 3915
3918...
Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter3915
Allowed to be transferred only from headings Nos. 3901 to
3919...
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
...
...
...
3920...
Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
Allowed to be transferred only from headings Nos. 3901 to 3915
3921...
Other plates, sheets, film, foil and strip, of plastics
Allowed to be transferred only from headings Nos. 3901 to 3915
3922...
Baths, shower-baths, wash-basins, bidet, lavatory pans, seat and covers, flushing cisterns and similar sanitary ware, of plastics
Allowed to be transferred only from headings Nos. 3901 to 3915
...
...
...
Articles for the conveyance or packing of goods, of plastics, stoppers, lids, caps and other closures, of plastics
Allowed to be transferred only from headings Nos. 3901 to 3915
3924...
Tableware, kitchenware, other household articles and toilet articles, of plastics
Allowed to be transferred only from headings Nos. 3901 to 3915
3925...
Builders' ware of plastics, not elsewhere specified or included
Allowed to be transferred only from headings Nos. 3901 to 3915
3926...
...
...
...
Allowed to be transferred only from headings Nos. 3901 to 3915
40...
Chapter 40 - Rubber and articles thereof
4007.00.00
Vulcanized rubber thread and cord
Transferred from any other heading; or satisfying "ad valorem percentage" criterion
4008...
Plates, sheets, strips, rods and profile shapes, of vulcanized rubber other than hard rubber
...
...
...
4009...
Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for elbows, flanges)example, joints,
Transferred from any other heading; or satisfying "ad valorem percentage" criterion
4010...
Conveyor or transmission belts or belting, of vulcanized rubber
Transferred from any other heading; or satisfying "ad valorem percentage" criterion
4011...
New pneumatic tires, of rubber
Transferred from any other heading; or satisfying "ad valorem percentage" criterion
...
...
...
Retreaded or used pneumatic tires of rubber; solid or cushion tires, interchangeable tire treads and tire flaps, of rubber
Transferred from any other heading; or satisfying "ad valorem percentage" criterion
4013...
Inner tubes, of rubber
Transferred from any other heading; or satisfying "ad valorem percentage" criterion
4014...
Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber
Transferred from any other heading; or satisfying "ad valorem percentage" criterion
4015...
...
...
...
Transferred from any other heading; or satisfying "ad valorem percentage" criterion
4016...
Other articles of vulcanized rubber other than hard rubber
Transferred from any other heading; or satisfying "ad valorem percentage" criterion
4017.00.00
Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber
Transferred from any other heading; or satisfying "ad valorem percentage" criterion
42...
Chapter 42 -Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
...
...
...
4202...
Trunks, suit-cases, vanity-cases, executive cases, brief- cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toilet bag, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewelry boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper
Transferred from any other heading and cut, fit or shaped
4203...
Articles of apparel and clothing accessories, of leather composition leather or composition leather
Transferred from any other heading and cut, fit or shaped
43...
Chapter 43 - Furskins and artificial fur; products thereof
...
...
...
Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled or assembled (without the addition of other materials), other than those of heading No. 4303
Transferred from any other heading and softened
4303...
Articles of apparel, clothing accessories and other articles of furskin
Transferred from any other heading and cut or fit
4304...
Artificial fur and articles thereof
Transferred from any other heading and cut or fit
48...
...
...
...
4817...
Envelopes, postcards, plain postcards and name cards, of paper or paperboard; boxes, pouches, wallets and writing compendium, of paper or paperboard, containing an assortment of paper stationary
Transferred from any other heading and cut, bound or printed
4818...
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut tosize or shape; handkerchiefs, cleansing tissue, towel, tablecloths, serviettes, napkin for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers
Transferred from any other heading and cut and rid of substances harmful to health
4819...
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers, box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like
...
...
...
4820...
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf Or other), folder, file covers, forms
Transferred from any other heading and cut, bound or printed
4821...
Paper or paperboard labels of all kinds, whether or not printed
Transferred from any other heading and cut, bound or printed
4822...
Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
Transferred from any other heading and cut, bound or printed
...
...
...
Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers
Transferred from any other heading and cut, bound or printed
52...
Chapter 52 - Cotton
5204...
Cotton sewing thread, whether or not put up for retail
Transferred from any heading other than headings No. 5205, 5206 and 5207
5205...
...
...
...
Transferred from any heading other than headings No. 5205, 5206 and 5207
5206...
Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail
Transferred from any heading other than headings No. 5204, 5205 and 5207
5207...
Cotton yarn (other than sewing thread), put up for retail headings other than headings No. 5204, 5205 and 5206
Transferred from any other heading other than headings No. 5204, 5205 and 5206
5208...
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2
...
...
...
5209...
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2
Transferred from any heading other than heading No. 5208
5210...
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m2
Transferred from any heading other than heading No. 5211
5211...
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2
Transferred from any heading other than heading No. 5210
...
...
...
Chapter 54 - Man-made filaments
5401...
Sewing thread of man-made filaments, whether or not put up for retail
Transferred from any heading other than headings Nos. 5402 to 5406
5402...
Synthetic filament yarn (other than sewing thread), not put up for retail, including synthetic monofilament of less than 67 decitex
Transferred from any heading other than heading No. 5401 or 5406
5403...
...
...
...
Transferred from any heading other than heading No. 5401 or 5406
5404...
Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm
Transferred from any heading other than heading No. 5401 or 5406
5405.00.00
Recycled monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm
Transferred from any heading other than heading No. 5401 or 5406
5406...
Man-made filament yarn (other than sewing thread), put up for retail
...
...
...
55...
Chapter 55 - Man-made staple fibers
5501...
Synthetic filament tow
Transferred from any heading other than headings Nos. 5401 to 5406
5502.00.00
Recycled filament tow
Transferred from any heading other than headings Nos. 5401 to 5406
...
...
...
Synthetic staple fibers, not carded, combed or otherwise processed for spinning
Transferred from any heading other than headings Nos. 5401 to 5406, 5501 and 5505
5504...
Recycled staple fibers, not carded, combed or otherwise processed for spinning
Transferred from any heading other than headings Nos. 5401 to 5406, 5502 and 5505
5506...
Synthetic staple fibers, carded, combed or otherwise processed for spinning
Transferred from any heading other than headings Nos. 5401 to 5406,5501, 5503 and 5505
5507...
...
...
...
Transferred from any heading other than headings Nos. 5401 to 5406, No. 5502, 5504 and 5505
5508...
Sewing thread of man-made staple fibers, whether or not put up for retail
Transferred from any heading other than headings Nos. 5409 to 5511
5509...
Yarn (other than sewing thread), of synthetic staple fibers, not put up for retail
Transferred from any heading other than heading No. 5408 or 5511
5510...
Yarn (other than sewing thread), of recycled staple fibers, not put up for retail
...
...
...
5511...
Yarn (other than sewing thread), of man-made staple fibers, put up for retail
Transferred from any heading other than headings Nos. 5408 to 5510
5513...
Woven fabrics of synthetic staple fibers, containing less than85% by weight of such fibers, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2
Transferred from any heading other than heading No. 5514
5514...
Woven fabrics of synthetic staple fibers, containing less than 85% by weight of such fibers, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2
Transferred frqm any heading other than heading No. 5513
...
...
...
Chapter 61 -Articles of apparel and clothing accessories, knitted or crocheted
6101...
Men's or boys' overcoat, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No. 6103
Cut to shape, tailored, sewed, knitted, woven or braided into products
6102...
Women's or girls' overcoat, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No. 6104
Cut to shape, tailored, sewed, knitted, woven or braided into products
6103...
...
...
...
Cut to shape, tailored, sewed, knitted, woven or braided into products
6104...
Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
Cut to shape, tailored, sewed, knitted, woven or braided into products
6115...
Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted
Cut to shape, tailored, sewed, knitted, woven or braided into products
6116...
Gloves, mittens and mitts, knitted or crocheted
...
...
...
6117...
Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories
Cut to shape, tailored, sewed, knitted, woven or braided into products
62
Chapter 62 -Articles of apparel and clothing accessories, not knitted or crocheted
6201...
Men's or boys' overcoat, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No. 6203
Cut to shape, tailored or sewed into products
...
...
...
Women's or girls' overcoat, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No. 6204
Cut to shape, tailored or sewed into products
6203...
Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
Cut to shape, tailored or sewed into products
6204...
Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
Cut to shape, tailored or sewed into products
6205...
...
...
...
Cut to shape, tailored or sewed into products
6206...
Women's or girls' blouses, shirts and shirt-blouses
Cut to shape, tailored or sewed into products
6207...
Men's or boys' singlets and other vests, underpants, briefs, night-shirts, pyjamas, bathrobes, dressing gowns and similar articles
Cut to shape, tailored or sewed into products
6208...
Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, night-dresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles
...
...
...
6209...
Babies' garments and clothing accessories sewed into products
Cut to shape, tailored or
6210...
Garments, made up of fabrics of heading No. 5602, 5603, 5903, 5906 or 5907
Cut to shape, tailored or sewed into products
6211...
Track suits, skis suits and swimwear; other garments
Cut to shape, tailored or sewed into products
...
...
...
Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted
Laced and crocheted after braiding; other, cut to shape, tailored, sewed or knitted
6213...
Handkerchiefs and small square scarves
Cut to shape, tailored or sewed into products
6214...
Shawls, scarves, muffles, mantillas, veils and the like
Cut to shape, tailored or sewed into products
6215...
...
...
...
Cut to shape, tailored or sewed into products
6216...
Gloves, mittens and mitts
Cut to shape, tailored or sewed into products
6217...
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No. 6212
Cut to shape, tailored or sewed into products
72
Chapter 72 - Pig iron and steel
...
...
...
7209...
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated
Transferred from any heading other than headings No. 7208 and 7211
7210...
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated
Transferred from any heading other than headings No. 7208, 7209 and 7211
7212...
Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated
Transferred from any heading other than headings Nos. 7208 to 7211
...
...
...
Wire of iron or non-alloy steel
Transferred from any heading other than headings Nos. 7213 to 7215
7220...
Flat-rolled products of stainless steel, of a width of less than 600 mm
Transferred from any heading other than heading No. 7219
82...
Chapter 82 - Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
8206.00.00
...
...
...
Transferred from any heading other than headings Nos. 8202 to 8205
84...
Chapter 84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
8431...
Parts suited for use solely or principally with the machinery of headings Nos. 8425 to 8430
Transferred from any heading other than headings Nos. 8425 to 8430
8457...
Machining centers, unit construction machines (single station) and multi-station transfer machines, for working metal
...
...
...
8466...
Parts and accessories suitable for use solely or principally with the machines of headings Nos. 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand
Transferred from any heading other than headings Nos. 8456 to 8465
87...
Chapter 87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
8712...
Bicycles and other cycles (including delivery tricycles), not motorized
Transferred from any other heading and industrially assembled
...
...
...
Chapter 89 - Ships, boats and floating structures
8901...
Passenger ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
Transferred from any heading other than heading No. 8902 or 8903
8902...
Fishing vessels; factory ships and other vessels for preserving fishery products
Transferred from any heading other than heading No. 8901 or 8903
8903...
...
...
...
Transferred from any heading other than heading No. 8901 or 8902
8905...
Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
Transferred from any heading other than headings Nos. 8901 to8904, 8906 and 8908
8906...
Other vessels, including warships and lifeboats other than rowing boats
Transferred from any heading other than heading No. 8903 or 8905
8907...
Other floating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons)
...
...
...
90...
Chapter 90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof
9004...
Spectacles, goggles and the like, corrective, protective or other
Transferred from any other heading and with the manufacture and assembly of frames and glasses
91...
Chapter 91 - Clocks and watches and parts thereof
...
...
...
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
Transferred from any heading other than headings No. 9108 and 9109 and industrially assembled
9102...
Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading No. 9101
Transferred from any heading other than headings No. 9108 and 9109 and industrially assembled
9103...
Clocks with watch movements, excluding clocks of heading No. 9104
Transferred from any heading other than headings No. 9108 and 9109 and industrially assembled
9104...
...
...
...
Transferred from any heading other than headings No. 9108 and 9109 and industrially assembled
9105...
Other clocks
Transferred from any heading other than headings No. 9108 and 9109 and industrially assembled
9106...
Time registers and apparatus for measuring, recording or otherwise indicating intervals of time, with clocks or watch movements or with synchronous motor (for example, time-registers, time-recorders)
Transferred from any heading other than headings No. 9108 and 9109 and industrially assembled
9107.00.00
Time switches with clock or watch movement or with synchronous motor
...
...
...
9108...
Watch movements, complete and assembled
Transferred from any heading other than heading No. 9110 and industrially assembled
9109...
Clock movements, complete or assembled
Transferred from any heading other than heading No. 9110 and industrially assembled
9110...
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
Transferred from any heading other than heading No. 9114 and industrially assembled
...
...
...
Chapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings; not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
9405...
Lamps and lighting fittings, including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
Transferred from any other heading and including the manufacture and assembly of lamp bases
95...
Chapter 95 - Toys, games, sports requisites; parts and accessories thereof
9502...
...
...
...
Transferred from any other heading and industrially assembled
9503...
Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds
Transferred from any other heading and industrially assembled
9504...
Articles for funfair, table or parlor games, including pin-tables, billiards, special tables for casino games and automatic bowling alley equipment
Transferred from any other heading and industrially assembled
9505...
Festive, carnival of other entertainment articles, including conjuring tricks and novelty jokes
...
...
...
9506...
Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and padding pools
Transferred from any other heading and industrially assembled
9507...
Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds," (other than those of heading No. 9208 or 9705) and similar hunting or shooting requisites
Transferred from any other heading and industrially assembled
96...
Chapter 96 - Miscellaneous manufacturing articles
...
...
...
Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl, and other animal carving materials, and articles of these materials (including articles obtained by molding)
Transferred from any other heading and sculpted
9602...
Worked vegetable or mineral carving materials and articles of these materials; molded or carved articles or wax, of stearin, of natural gums or natural resins or of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading No. 3503) and articles of unhardened gelatin
Transferred from any other heading and sculpted
9613...
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
Transferred from any other heading with already manufactured cases
9617...
...
...
...
Transferred from any other heading with already manufactured cases
- 1Circular No. 10/2006/TT-BTM, promulgated by the Ministry of Trade, amending and supplementing Circular No. 08/2006/TT-BTM which guides the identification of origin of imports and exports which are not wholly obtained goods defined in the Government’s Decree No. 19/2006/ND-CP of February 20, 2006, detailing the Commercial Law regarding the origin of goods
- 2Integrated document No. 06/VBHN-BCT dated January 23, 2014 Circular on guidelines for the identification of origin of exports and imports which are not wholly obtained goods defined Decree 19/2006/ND-CP on guidelines for the Commercial Law regarding the origin of goods
- 3Integrated document No. 06/VBHN-BCT dated January 23, 2014 Circular on guidelines for the identification of origin of exports and imports which are not wholly obtained goods defined Decree 19/2006/ND-CP on guidelines for the Commercial Law regarding the origin of goods
Circular No. 08/2006/TT-BTM of April 17, 2006, guiding the identification of origin of exports and imports which are not wholly obtained goods defined in the Government''s decree no. 19/2006/ND-CP of february 20, 2006, detailing the commercial law regarding the origin of goods
- Số hiệu: 08/2006/TT-BTM
- Loại văn bản: Thông tư
- Ngày ban hành: 17/04/2006
- Nơi ban hành: Bộ Thương mại
- Người ký: Phan Thế Ruệ
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra