- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 38/2009/TT-BTC | Hanoi, February 27, 2009 |
CIRCULAR
AMENDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO MOTOR VEHICLE COMPONENTS AND ACCESSORIES ON THE PREFERENTIAL IMPORT TARIFF LIST
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff Lists and the Preferential Import and Export Tariff Lists for groups of taxable goods and the tax rate frames applicable lo each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on functions, duties, powers and organizational structure of the Ministry of Finance;
Pursuant to the conclusion of the Prime Minister of the Government in Directive 20/TB-VPCP of the Government Office dated 17 January 2009: and the opinion of the Ministry of Planning and Investment in Official Letter 1003/BKH-TCTT dated 19 February 2009 and of the Ministry of Industry and Trade in Official Letter 1075/BCT-CNNg dated 11 February 2009;
The Minister of Finance hereby provides the following guidelines on preferential import duty rates applicable to motor vehicle components and accessories on the preferential import tariff list:
Article 1.-
To amend in the List attached, the preferential import duty rates applicable to engines, gear boxes, clutches and their parts in Groups 84,07, 84.08. 84.09 and 87,08 as stipulated in Decision 123-2008-QD-BTC of the Minister of Finance dated 26 December 2008 on amendments to the preferential import and export duty rates applicable to some lines of goods in the Preferential Import and Export Tariff Lists.
Article 2. -This Circular shall be of full force and effect and shall apply to import goods' customs declarations registered with the customs office as from 9 March 2009.
...
...
...
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
LIST
OF AMENDED PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO MOTOR VEHICLE COMPONENTS AND ACCESSORIES
(Issued with Circular 38-2009-TT-BTC of the Ministry of Finance dated 27 February 2009)
Code
Description
Tax rate
(%)
...
...
...
84.07
Spark-ignition reciprocating or rotary Internal combustion piston engines
...
...
...
10
00
00
- Aircraft engines
0
...
...
...
8407
21
00
- - Outboard motors:
8407
21
...
...
...
10
- - - Of an output exceeding 22.38 kW (30 HP)
5
8407
21
00
90
---Other
28
...
...
...
29
- - Other:
8407
29
10
...
...
...
8407
29
10
10
- - - - Of an output exceeding 22.38 kW (30 HP)
5
8407
29
...
...
...
90
- - - - Other
28
8407
29
90
00
- - - Of an output exceeding 750 kW
5
...
...
...
- Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87:
8407
31
00
00
...
...
...
50
8407
32
00
- - Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
8407
32
...
...
...
10
- - - - For vehicles of heading 87.01
30
8407
32
00
20
- - - - For vehicles of heading 87.11
46
...
...
...
32
00
90
- - - - For other vehicles of Chapter 87
30
8407
33
00
...
...
...
8407
33
00
10
- - - For vehicles of heading 87.01
28
8407
33
...
...
...
20
- - - For vehicles of heading 87.11
40
8407
33
00
30
- - - Other, for passenger transport vehicles with 16 seats or less, not fully assembled
20
...
...
...
33
00
90
---Other
25
8407
34
...
...
...
8407
34
10
00
- - - For manual control tractors, of a cylinder capacity not exceeding 1,100 cc
28
8407
34
...
...
...
00
- - - For other vehicles of heading 87.01
28
8407
34
30
00
- - - For vehicles of heading 87.11
40
...
...
...
34
90
- - - Other:
8407
34
90
10
...
...
...
3
8407
34
90
20
- - - - Of a kind used tor cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons, not fully assembled
10
8407
34
...
...
...
30
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons, fully assembled
15
8407
34
90
40
- - - - Of a kind used for cargo transport vehicles and passenger transport vehicles with 16 seats or more, not fully assembled
15
...
...
...
34
90
50
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more, fully assembled
20
8407
34
90
60
...
...
...
20
8407
34
90
90
- - - - Other, assembled
24
8407
90
...
...
...
- Other engines:
8407
90
10
00
- - Of a power not exceeding 18.65 kW
28
...
...
...
90
20
00
- - Of a power exceeding 18.65 kW but not exceeding 22.38 kW
28
8407
90
90
00
...
...
...
3
84.08
Compression-Ignition internal combustion piston engines (diesel or semi-diesel engines).
8408
10
...
...
...
- Marine propulsion engines:
8408
10
40
- - Of a power not exceeding 750 kW:
...
...
...
10
40
10
- - - Of a power not exceeding 22.38 kW
23
8408
10
40
20
...
...
...
5
8408
10
40
30
- - - Of a power exceeding 40 kW but not exceeding 100 kW
3
8408
10
...
...
...
90
- - - Other
0
8408
10
90
00
- - Of a power exceeding 750 kW
0
...
...
...
20
- Engines of a kind used for the propulsion of vehicles of Chapter 87:
...
...
...
8408
20
11
00
- - - For the vehicles of subheading 8701.10
28
8408
20
...
...
...
- - - Other, fully assembled:
8408
20
12
10
- - - - Of a kind used for vehicles of heading 87.01
28
...
...
...
20
12
20
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8408
20
12
30
...
...
...
15
8408
20
12
40
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
20
8408
20
...
...
...
50
- - - - Other, of an output not exceeding 22.38kW
28
8408
20
12
90
- - - - Other
25
...
...
...
20
19
- - - Not fully assembled:
8408
20
19
10
...
...
...
28
8408
20
19
20
- - - - Of a kind used for cargo transport vehicles of a gross weight exceeding 20 tons
3
8408
20
...
...
...
30
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons
10
8408
20
19
40
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
15
...
...
...
20
19
50
- - - - Other, of an output not exceeding 22.38kW
28
8408
20
19
90
...
...
...
20
- - Other:
8408
20
...
...
...
00
- - - For the vehicles of subheading 8701.10
5
8408
20
92
- - - Other, fully assembled:
...
...
...
20
92
10
- - - - Of a kind used for vehicles of heading 87.01 (other than of vehicles of subheading 8701.10)
5
8408
20
92
20
...
...
...
3
8408
20
92
30
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons
15
8408
20
...
...
...
40
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
20
8408
20
92
90
- - - - Other
25
...
...
...
20
99
- - - Not fully assembled:
8408
20
99
10
...
...
...
3
8408
20
99
20
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons
10
8408
20
...
...
...
30
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
15
8408
20
99
90
- - - - Other
20
...
...
...
90
- Other engines:
8408
90
10
00
...
...
...
34
8408
90
50
00
- - Of an output exceeding 10OkW
3
...
...
...
- - Other:
8408
90
91
- - - For earth moving machinery:
...
...
...
90
91
10
- - - - Of an output exceeding 18.65 kW but not exceeding 60 kW
23
8408
90
91
90
...
...
...
10
8408
90
92
- - - For railway locomotives or tramway vehicles:
8408
90
...
...
...
10
- - - - Of an output exceeding 18.65 kW but not exceeding 60 kW
26
8408
90
92
90
- - - - Of an output exceeding 60 kW but not exceeding 100 kW
10
...
...
...
90
99
- - - Other:
8408
90
99
10
...
...
...
26
8408
90
99
90
- - - - Of an output exceeding 60 kW but not exceeding 100 kW
10
84.09
...
...
...
Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08.
8409
10
00
00
- For aircraft engines
0
...
...
...
- Other:
8409
91
...
...
...
- - - For earth moving machinery:
8409
91
...
...
...
00
- - - - Carburettors and parts thereof
15
- - - - Cylinder blocks, cylinder liners, heads and head covers:
...
...
...
91
12
00
- - - - Cylinder blocks
15
8409
91
13
00
...
...
...
15
8409
91
14
00
- - - - Other
15
...
...
...
- - - - Pistons, piston rings and gudgeon pins:
8409
91
15
00
- - - - Pistons
15
...
...
...
91
16
00
- - - - Other
15
8409
91
19
00
...
...
...
15
- - - For vehicles of heading 87.01:
8409
91
...
...
...
00
- - - - Carburettors and parts thereof
15
- - - - Cylinder blocks, cylinder liners, heads and head covers:
...
...
...
91
22
00
- - - - Cylinder blocks
15
8409
91
23
00
...
...
...
15
8409
91
24
00
- - - - Other
15
...
...
...
- - - - Pistons, piston rings and gudgeon pins:
8409
91
2b
00
- - - - Pistons
15
...
...
...
91
26
00
- - - - Other
15
8409
91
29
00
...
...
...
15
- - - For vehicles of heading 87.11:
8409
91
...
...
...
00
- - - - Carburettors and parts thereof
29
- - - - Cylinder blocks, cylinder liners, crank cases, heads and head covers:
...
...
...
91
42
00
- - - - Cylinder blocks; crank cases
29
8409
91
43
00
...
...
...
29
8409
91
44
00
- - - - Other
29
...
...
...
- - - - Pistons, pistons rings and gudgeon pins:
8409
91
4b
00
- - - - Pistons
29
...
...
...
91
46
00
- - - - Other
29
8409
91
49
00
...
...
...
29
- - - For other vehicles of Chapter 87:
8409
91
...
...
...
- - - Carburettors and parts thereof:
8409
91
51
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
...
...
...
91
51
20
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
10
8409
91
51
90
...
...
...
15
- - - - Cylinder blocks, cylinder liners, crank cases, heads and head covers:
8409
91
...
...
...
- - - Cylinder blocks; crank cases:
8409
91
52
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
...
...
...
91
52
20
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
10
8409
91
52
90
...
...
...
15
8409
91
53
- - - Cylinder liners:
8409
91
...
...
...
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8409
91
53
20
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
10
...
...
...
91
53
90
- - - - Other
15
8409
91
54
...
...
...
8409
91
54
10
- - - - Of a kind used for cargo transport of a gross vehicle weight exceeding 20 tons
3
8409
91
...
...
...
20
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
10
8409
91
54
90
- - - - Other
15
...
...
...
- - - - Pistons, piston rings and gudgeon pins:
8409
91
55
...
...
...
8409
91
55
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8409
91
...
...
...
20
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
10
8409
91
55
90
- - - - Other
15
...
...
...
91
56
- - - Other:
8409
91
56
10
...
...
...
3
8409
91
56
20
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
10
8409
91
...
...
...
90
- - - - Other
15
8409
91
59
- - - Other:
...
...
...
91
59
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8409
91
59
20
...
...
...
10
8409
91
59
90
- - - - Other
15
...
...
...
- - -For vessels of Chapter 89:
- - - - For marine propulsion engines of a power not exceeding 22.38 kW:
...
...
...
91
61
00
- - - - Cylinder blocks; crank cases
15
8409
91
62
00
...
...
...
15
8409
91
63
00
- - - - Other
15
...
...
...
- - - - For marine propulsion engines of a power exceeding 22.38 kW:
8409
91
64
00
- - - - Cylinder blocks; crank cases
3
...
...
...
91
65
00
- - - - Pistons
3
8409
91
66
00
...
...
...
3
- - - For other engines:
8409
91
...
...
...
00
- - - - Carburettors and parts thereof
15
- - - - Cylinder blocks, cylinder liners, heads and head covers:
...
...
...
91
72
00
- - - - Cylinder blocks
15
8409
91
93
00
...
...
...
15
8409
91
74
00
- - - - Other
15
...
...
...
- - - - Pistons, piston rings and gudgeon pins:
8409
91
75
00
- - - - Pistons
15
...
...
...
91
76
00
- - - - Other
15
8409
91
r"9
00
...
...
...
15
8409
99
- - Other:
...
...
...
- - - For earth moving machinery:
8409
99
11
00
- - - - Carburettors and parts thereof
15
...
...
...
- - - - Cylinder blocks, cylinder liners, heads and head covers:
8409
99
12
00
...
...
...
15
8409
99
13
00
- - - - Cylinder liners
15
8409
99
...
...
...
00
- - - - Other
15
- - - - Pistons, piston rings and gudgeon pins:
...
...
...
99
15
00
- - - - Pistons
15
8409
99
16
00
...
...
...
15
8409
99
19
00
- - - - Other
15
...
...
...
- - -For the vehicles of heading 87.01:
8409
99
21
00
- - - - Carburettors and parts thereof
15
...
...
...
- - - - Cylinder blocks, cylinder liners, heads and head covers:
8409
99
22
00
...
...
...
15
8409
99
23
00
- - - - Cylinder liners
15
8409
99
...
...
...
00
- - - - Other
15
- - - - Pistons, piston rings and gudgeon pins:
...
...
...
99
25
00
- - - - Pistons
15
8409
99
26
00
...
...
...
15
8409
99
29
00
- - - - Other
15
...
...
...
- - - For other vehicles of Chapter 87:
8409
99
41
- - - Carburettors and parts thereof:
...
...
...
99
41
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8409
99
41
20
...
...
...
10
8409
99
41
90
- - - - Other
15
...
...
...
- - - - Cylinder blocks, cylinder liners, crank cases, heads and head covers:
8409
99
42
- - - Cylinder blocks; crank cases:
...
...
...
99
42
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8409
99
42
20
...
...
...
10
8409
99
42
90
- - - - Other
15
8409
99
...
...
...
- - - Cylinder liners:
8409
99
43
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
...
...
...
99
43
20
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
10
8409
99
43
90
...
...
...
15
8409
99
44
- - - Other:
8409
99
...
...
...
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8409
99
44
20
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
10
...
...
...
99
44
90
- - - - Other
15
...
...
...
8409
99
45
- - - Pistons:
8409
99
...
...
...
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8409
99
45
20
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
10
...
...
...
99
45
90
- - - - Other
15
8409
99
46
...
...
...
8409
99
46
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8409
99
...
...
...
20
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
10
8409
99
46
90
- - - - Other
15
...
...
...
99
49
- - - Other:
8409
99
49
10
...
...
...
3
8409
99
49
20
- - - - Of a kind used for other cargo transport vehicles and passenger transport vehicles with 16 seats or more
10
8409
99
...
...
...
90
- - - - Other
15
- - - For vessels of Chapter 89:
...
...
...
- - - For marine propulsion engines of a power not exceeding 22.38 kW:
8409
99
51
00
...
...
...
13
8409
99
52
00
- - - - Pistons
13
8409
99
...
...
...
00
- - - - Other
13
- - - - For marine propulsion engines of a power exceeding 22.38 kW:
...
...
...
99
54
00
- - - - Cylinder blocks; crank cases
3
8409
99
bb
00
...
...
...
3
8409
99
56
00
- - - - Other
3
...
...
...
- - - For other engines:
8409
99
61
00
- - - - Carburettors and parts thereof
15
...
...
...
- - - - Cylinder blocks, cylinder liners, heads and head covers:
8409
99
62
00
...
...
...
15
8409
99
63
00
- - - - Cylinder liners
15
8409
99
...
...
...
00
- - - - Other
15
- - - - Pistons, piston rings or gudgeon pins:
...
...
...
99
65
00
- - - - Pistons
15
8409
99
66
00
...
...
...
15
8409
99
69
00
- - - - Other
15
87.08
...
...
...
Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
8708
10
- Bumpers and parts thereof:
...
...
...
10
10
00
- - For vehicles of heading 87.01
28
8708
10
90
...
...
...
8708
10
90
10
- - - For vehicles for the transport of goods of a gross vehicle weight exceeding 20 tons
3
8708
10
...
...
...
90
- - - Other
20
- Other parts and accessories of bodies (including cabs):
...
...
...
21
- - Safety seat belts:
8708
21
10
00
...
...
...
28
8708
21
90
00
- - - Other
20
8708
29
...
...
...
- - Other:
- - -Components of door trim assemblies:
...
...
...
29
11
00
- - - - For vehicles of heading 87.01
28
8708
29
12
00
...
...
...
21
8708
29
13
- - - - For vehicles of subheading 8704.10 or heading 87.05:
8708
29
...
...
...
10
- - - - For vehicles for cargo transport of a gross vehicle weight exceeding 20 tons
3
8708
29
13
20
- - - - For vehicles for cargo transport of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons
10
...
...
...
29
13
90
- - - - Other
20
8708
29
19
...
...
...
8708
29
19
10
- - - - For vehicles for cargo transport of a gross vehicle weight exceeding 20 tons
3
8708
29
...
...
...
20
- - - - For vehicles for cargo transport of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons
10
8708
29
19
90
- - - - Other
20
...
...
...
29
20
00
- - - Parts of safety seat belts
20
...
...
...
8708
29
91
00
- - - - For agricultural tractors of subheading 8701.10 or 8701.90
28
8708
29
...
...
...
00
- - - - For other vehicles of heading 87.01
28
8708
29
93
00
- - - - For vehicles of heading 87.03
21
...
...
...
29
99
- - - Other:
8708
29
99
10
...
...
...
3
8708
29
99
20
- - - - For passenger transport vehicles with 16 seats or less
20
8708
29
...
...
...
30
- - - - Cargo transport vehicle bodies
20
8708
29
99
90
- - - - Other
10
...
...
...
30
- Brakes and servo-brakes; parts thereof:
8708
30
10
00
...
...
...
28
8708
30
20
00
- - For vehicles of heading 87.03
20
8708
30
...
...
...
- - Other:
8708
30
90
10
- - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
...
...
...
30
90
90
- - - Other
10
8708
40
...
...
...
- - Gear boxes, unassembled:
8708
40
...
...
...
00
- - - For vehicles of heading 87.03
15
8708
40
12
- - - For vehicles of subheading 8704.10 or heading 87.05:
...
...
...
40
12
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
40
12
20
...
...
...
5
8708
40
12
90
- - - - Other
10
8708
40
...
...
...
- - - Other:
8708
40
19
10
- - - - Of a kind used for vehicles of heading 87.01
28
...
...
...
40
19
20
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
40
19
30
...
...
...
5
8708
40
19
90
- - - - Other
10
...
...
...
- - Gear boxes, assembled:
8708
40
21
00
- - - For agricultural tractors of subheading 8701.10 or 8701.90
28
...
...
...
40
22
00
- - - For other vehicles of heading 87.01
28
8708
40
23
00
...
...
...
20
8708
40
24
- - - For vehicles of subheading 8704.10 or heading 87.05:
8708
40
...
...
...
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
40
24
20
- - - - Of a kind used for cargo transport vehicles exceeding 10 tons but not exceeding 20 tons
10
...
...
...
40
24
90
- - - - Other
20
8708
40
29
...
...
...
8708
40
29
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
40
...
...
...
20
- - - - Of a kind used for cargo transport vehicles exceeding 10 tons but not exceeding 20 tons
10
8708
40
29
90
- - - - Other
20
...
...
...
40
90
- - Parts:
8708
40
90
10
...
...
...
26
8708
40
90
20
- - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
40
...
...
...
30
- - - For vehicles of heading 87.03
10
8708
40
90
90
- - - Other
5
...
...
...
50
- Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof:
...
...
...
8708
50
11
00
- - - For vehicles of heading 87.03
20
8708
50
...
...
...
- - - For vehicles of subheading 8704.10 or heading 87.05:
8708
50
12
10
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
...
...
...
50
12
20
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons
5
8708
50
12
90
...
...
...
10
8708
50
19
- - - Other:
8708
50
...
...
...
10
- - - - For vehicles of heading 87.01
28
8708
50
19
20
- - - - For vehicles for passenger transport with 16 seats or more and vehicles for cargo transport of a gross vehicle weight not exceeding 5 tons
10
...
...
...
50
19
30
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons
5
8708
50
19
40
...
...
...
3
8708
50
19
90
- - - - Other
15
...
...
...
- - Fully assembled:
8708
50
21
00
- For agricultural tractors of subheading 8701.10 or 8701.90
28
...
...
...
50
22
00
- - - For other vehicles of heading 87.01
28
8708
50
23
00
...
...
...
24
8708
50
24
- - - For vehicles of subheading 8704,10 or heading 87.05:
8708
50
...
...
...
10
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons
5
8708
50
24
20
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
...
...
...
50
24
90
- - - - Other
15
8708
50
29
...
...
...
8708
50
29
10
- - - - For passenger transport vehicles with 16 seats or more and cargo transport vehicles of a gross vehicle weight not exceeding 5 tons
15
8708
50
...
...
...
20
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons
5
8708
50
29
30
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
...
...
...
50
29
90
- - - - Other
20
8708
50
90
...
...
...
8708
50
90
10
- - - Of a kind used for agricultural tractors of subheading 8701.10 or 8701.90
28
8708
50
...
...
...
20
- - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
50
90
30
- - - For vehicles of heading 87.03
15
...
...
...
50
90
90
- - - Other
5
8708
70
...
...
...
- - Wheel centre discs and caps:
8708
70
...
...
...
00
- - - For agricultural tractors of subheading 8701.10 or 8701.90
28
8708
70
12
00
- - - For other vehicles of heading 87.01
28
...
...
...
70
13
00
- - - For vehicles of heading 87.03
21
8708
70
14
...
...
...
8708
70
14
10
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
70
...
...
...
90
- - - - Other
25
8708
/O
19
- - - Other:
...
...
...
70
19
10
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
70
19
90
...
...
...
25
- - Other:
8708
70
...
...
...
00
- For agricultural tractors of subheading 8701.10 or 8701.90
25
8708
70
92
00
- - - For other vehicles of heading 87.01
25
...
...
...
70
93
00
- - - For vehicles of heading 87.03
25
8708
70
94
...
...
...
8708
70
94
10
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
70
...
...
...
90
- - - - Other
10
8708
70
99
- - - Other:
...
...
...
/O
99
10
- - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
70
99
90
...
...
...
10
8708
80
- Suspension systems and parts thereof (including shock-absorbers):
...
...
...
- - Suspension systems:
8708
80
11
00
- - - For vehicles of subheading 8701.10 or 8701.90
28
...
...
...
80
12
00
- - - For other vehicles of heading 87.01
28
8708
80
13
00
...
...
...
22
8708
80
14
- - - For vehicles of subheading 8704,10 or heading 87.05:
8708
80
...
...
...
10
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons
5
8708
80
14
2U
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
...
...
...
80
14
90
- - - - Other
10
8708
80
19
...
...
...
8708
80
19
10
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons
5
8708
80
...
...
...
20
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
80
19
90
- - - - Other
10
...
...
...
80
90
- - Parts:
8708
80
90
10
...
...
...
3
8708
80
90
20
- - - For vehicles of heading 87.03
15
8708
80
...
...
...
90
- - - Other
5
- Other parts and accessories:
...
...
...
91
- - Radiators and parts thereof:
...
...
...
8708
91
11
00
- - - - For agricultural tractors of subheading 8701.10 or 8701.90
28
8708
91
...
...
...
00
- - - - For other vehicles of heading 87.01
28
8708
91
13
00
- - - - For vehicles of heading 87.03
22
...
...
...
91
14
- - - For vehicles of subheading 8704.10 or heading 87.05:
8708
91
14
10
...
...
...
5
8708
91
14
20
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
91
...
...
...
90
- - - - Other
10
8708
91
19
- - - Other:
...
...
...
91
19
10
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons
5
8708
91
19
20
...
...
...
3
8708
91
19
90
- - - - Other
10
8708
91
...
...
...
- - - Parts:
8708
91
90
10
- - - - For vehicles of heading 87.01
26
...
...
...
91
90
20
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
91
90
30
...
...
...
15
8708
91
90
90
- - - - Other
5
8708
92
...
...
...
- - Silencers (mufflers) and exhaust pipes; parts thereof:
8708
92
10
- - - For vehicles of heading 87.01:
...
...
...
92
10
10
- - - - Silencers (mufflers) and exhaust pipes, including straight mufflers
28
...
...
...
8708
92
10
91
- - - - Of a kind used for agricultural tractors of subheading 8701.20 or 8701.90
26
8708
92
...
...
...
99
- - - - Other
5
8708
92
20
- - - For other vehicles of heading 87.03:
...
...
...
92
20
10
- - - - Silencers (mufflers) and exhaust pipes, including straight mufflers
25
8708
92
20
90
...
...
...
15
8708
92
30
- - For vehicles of subheading 8704.10 or heading 87.05
...
...
...
- - - - Silencers (mufflers) and exhaust pipes, including straight mufflers:
8708
92
30
11
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons
15
...
...
...
92
30
12
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
92
30
19
...
...
...
20
8708
92
30
90
- - - - Parts
5
8708
92
...
...
...
- - - Other:
- - - - Silencers (mufflers) and exhaust pipes, including straight mufflers:
...
...
...
92
90
11
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons
15
8708
92
90
12
...
...
...
3
8708
92
90
19
- - - - Other
20
8708
92
...
...
...
90
- - - - Parts
5
8708
93
- - Clutches and parts thereof:
...
...
...
93
10
00
- - - For agricultural tractors of subheading 8701.10 or 8701.90
28
8708
93
20
00
...
...
...
28
8708
93
30
00
- - - For vehicles of heading 87.03
20
8708
93
...
...
...
- - - For vehicles of subheading 8704.10 or heading 87.05:
8708
93
40
10
- - - - For cargo transport vehicles of a gross vehicle weight not exceeding 5 tons
10
...
...
...
93
40
20
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 5 tons but not exceeding 20 tons
5
8708
93
40
30
...
...
...
3
8708
93
40
90
- - - - Other
20
8708
93
...
...
...
- - - Other:
8708
93
90
10
- - - - For passenger transport vehicles with 16 seats or more
15
...
...
...
93
90
20
- - - - For cargo transport vehicles of a gross vehicle weight not exceeding 5 tons
10
8708
93
90
30
...
...
...
5
8708
93
90
40
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
93
...
...
...
90
- - - - Other
20
8708
94
- - Steering wheels, steering columns and steering boxes; parts thereof:
...
...
...
94
10
- - - Steering wheels with airbag assemblies:
8708
94
10
10
...
...
...
5
8708
94
10
20
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
94
...
...
...
90
- - - - Other
25
- - - Other:
...
...
...
94
91
- - - For agricultural tractors of subheading 8701.10 or 8701.90:
8708
94
91
10
...
...
...
28
8708
94
91
90
- - - - Parts
25
8708
94
...
...
...
- - - For other vehicles of heading 87.01:
8708
94
92
10
- - - - Steering wheels, steering columns, steering boxes
28
...
...
...
94
92
90
- - - - Parts
25
8708
94
93
...
...
...
8708
94
93
10
- - - - Steering wheels, steering columns, steering boxes
25
8708
94
...
...
...
90
- - - - Parts
20
8708
94
99
- - - - Other:
...
...
...
- - - - Steering wheels, steering columns, steering boxes:
8708
94
99
11
...
...
...
5
8708
94
99
12
- - - - Of a kind used for cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
94
...
...
...
19
- - - - Other
20
- - - - Parts:
...
...
...
94
99
91
- - - - Of a kind used for goods of subheading 8708.94.99.12
3
8708
94
99
99
...
...
...
5
8708
95
- - Safety airbags with inflater system; parts thereof:
8708
95
...
...
...
00
- - - Safety airbags with inflater system
10
8708
95
90
00
- - - Parts
7
...
...
...
99
- - Other:
...
...
...
8708
99
11
- - - For vehicles of heading 87.01
8708
99
...
...
...
10
- - - - For agricultural tractors of subheading 8701.10 or 8701.90
26
8708
99
11
90
- - - - Other
5
...
...
...
99
12
00
- - - - For vehicles of heading 87.03
20
8708
99
19
...
...
...
8708
99
19
10
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
99
...
...
...
90
- - - - Other
5
- - - Other:
...
...
...
99
91
00
- - - For agricultural tractors of subheading 8701.10 or 8701.90
26
8708
99
92
00
...
...
...
5
8708
99
93
- - - For vehicles of heading 87.03:
8708
99
...
...
...
10
- - - - Tweezers
20
8708
99
93
20
- - - - Frames (motor chassis) not power-operated
28
...
...
...
99
93
90
- - - - Other
15
8708
99
99
...
...
...
8708
99
99
10
- - - - For cargo transport vehicles of a gross vehicle weight exceeding 20 tons
3
8708
99
...
...
...
20
- - - - Tweezers {other than those used for vehicles for the transport of goods of a gross vehicle weight exceeding 20 tons of subheading 8708.99.99.10)
20
8708
99
99
30
- - - - Non-power operated frames (motor chassis) for cargo transport vehicles of a gross vehicle weight exceeding 10 tons but not exceeding 20 tons
20
...
...
...
99
99
40
- - - - Non-power operated frames (motor chassis) of other kinds (other than those of subheadings 8708.99.99.10 and 8708.99.99.30)
28
8708
99
99
90
...
...
...
5
- 1Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 2Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 3Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
Circular No. 38/2009/TT-BTC of February 27, 2009, amending preferential import duty rates applicable to motor vehicle components and accessories on the preferential import tariff list
- Số hiệu: 38/2009/TT-BTC
- Loại văn bản: Thông tư
- Ngày ban hành: 27/02/2009
- Nơi ban hành: Bộ Tài chính
- Người ký: Đỗ Hoàng Anh Tuấn
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 09/03/2009
- Ngày hết hiệu lực: 13/01/2010
- Tình trạng hiệu lực: Hết hiệu lực