- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 3Resolution No. 45/2005/QH11, on implementation of the Civil Code, passed by the National Assembly
- 4Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 12/2006/QD-BTC | Hanoi, March 03, 2006 |
DECISION
ADJUSTING THE PREFERENTIAL IMPORT TAX RATES OF A NUMBER OF ACCESSORIES AND SPARE PARTS OF ELECTRIC AND REFRIGERATING PRODUCTS FOR DOMESTIC USE
THE MINISTER OF FINANCE
Pursuant to Law No. 45/2005/QH11 of June 14, 2005, on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Tariff according to the list of taxable commodity groups and the tax rate bracket for each commodity group and the Preferential Import Tariffs according to the list of taxable commodity groups and the preferential tax rate bracket for each commodity group;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of accessories and spare parts of electric and refrigerating products for domestic use specified in the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003, which were amended in Decision No. 90/2004/QD-BTC of November 25, 2004, into new ones provided for in the lists enclosed herewith.
Article 2.- This Decision takes effect and applies to customs declarations of imported goods registered with customs offices 15 days after its publication in “CONG BAO.”
...
...
...
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
APPENDIX 1
LIST OF AMENDED PREFERENTIAL TAX RATES OF A NUMBER OF SPARE PARTS AND ACCESSORIES OF ELECTRIC AND REFRIGERATING PRODUCTS FOR DOMESTIC USE SPECIFIED IN THE PREFERENTIAL IMPORT TARIFFS (TABLE I)
(Issued together with the Finance Minister’s Decision No. 12/2006/QD-BTC of March 3, 2006)
Code
Descriptions
Tax rate (%)
2903
...
...
...
Halogenated derivatives of hydrocarbons
‑ Saturated chlorinated derivatives of acyclic hydrocarbons:
2903
...
...
...
- - Chloromethane (methyl chloride) and chloroethane (ethylhloride):
2903
11
10
- - - Methyl chloride used in the manufacture of herbicides
5
2903
...
...
...
90
- - - Other
5
2903
12
00
- - Dichloromethane (methylene chloride)
0
2903
...
...
...
00
- - Chloroform (trichloromethane)
0
2903
14
00
- - Carbon tetrachloride
5
2903
...
...
...
00
- - 1,2‑Dichloroethane (ethylene dichloride)
5
2903
19
- - Other:
2903
...
...
...
10
- - - 1,1,1-trichloroethane (methyl chloroform)
5
2903
19
90
- - - Other
5
...
...
...
‑ Unsaturated chlorinated derivatives of acyclic hydrocarbons:
2903
21
- - Vinyl chloride (chloroethylene):
2903
...
...
...
10
- - - Vinyl chloride monomer (VCM)
0
2903
21
90
- - - Other
5
2903
...
...
...
00
- - Trichloroethylene
5
2903
23
00
- - Tetrachloroethylene (perchloroethylene)
5
2903
...
...
...
00
- - Other
5
2903
30
- Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons:
2903
...
...
...
10
- - Iodoform
5
2903
30
20
- - Methyl bromide
0
2903
...
...
...
90
- - Other
5
‑ Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:
2903
...
...
...
00
- - Trichlorofluoromethane
5
‑ Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:
2903
...
...
...
00
- - Trichlorofluoromethane
5
2903
42
00
- - Dichlorodifluoromethane
5
2903
...
...
...
00
- - Trichlorotrifluoroethanes
5
2903
44
00
- - Dichlorotetrafluoroethanes and chloropentafluoroethane
5
2903
...
...
...
- - Other derivatives perhalogenated only with fluorine and chlorine:
2903
45
10
- - - Chlorotrifluoromethane
5
...
...
...
- - - Derivatives of ethane:
2903
45
21
- - - - Pentachlorofluoroethane
5
2903
...
...
...
22
- - - - Tetrachlorodifluoroethane
5
- - - Derivatives of propane:
2903
...
...
...
31
- - - - Heptachlorofluoropropanes
5
2903
45
32
- - - - Hexachlorodifluoropropanes
5
2903
...
...
...
33
- - - - Pentachlorotrifluoropropanes
5
2903
45
34
- - - - Tetrachlorotetrafluoropropanes
5
2903
...
...
...
35
- - - - Trichloropentafluoropropanes
5
2903
45
36
- - - - Dichlorohexafluoropropanes
5
2903
...
...
...
37
- - - - Chloroheptafluoropropanes
5
2903
45
90
- - - Other
5
2903
...
...
...
00
- - Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes
5
2903
47
00
- - Other perhalogenated derivatives
5
2903
...
...
...
- - Other:
2903
49
10
- - - Derivatives of methane, ethane or propane, halogenated only with fluorine and chlorine
5
2903
...
...
...
20
- - - Derivatives of methane, ethane or propane, halogenated only with fluorine and bromine
5
2903
49
90
- - - Other
5
...
...
...
‑ Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons:
2903
51
00
- - 1, 2, 3, 4, 5, 6‑Hexachlorocyclohexane
5
2903
...
...
...
00
- - Other
5
‑ Halogenated derivatives of aromatic hydrocarbons:
2903
...
...
...
00
- - Chlorobenzene, o‑dichlorobenzene and p‑dichlorobenzene
5
2903
62
00
- - Hexachlorobenzene and DDT (1,1, 1‑trichloro‑2,2‑bis (p‑chlorophenyl ethane)
5
2903
...
...
...
00
- - Other
5
8414
Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters
8414
...
...
...
- Vacuum pumps:
8414
10
10
- - Electrically operated
10
8414
...
...
...
20
- - Not electrically operated
10
8414
20
00
- Hand‑ or foot‑operated air pumps
20
8414
...
...
...
- Compressors of a kind used in refrigerating equipment:
- - Having capacity exceeding 21 kW per hour or more; having displacement per revolution 220 cubic centimeter or more:
8414
...
...
...
11
- - - For air conditioning machines
0
8414
30
19
- - - Other
0
...
...
...
- - Other:
8414
30
91
- - - For air conditioning machines
0
8414
...
...
...
99
- - - Other
0
8414
40
00
- Air compressors mounted on a wheeled chassis for towing
5
...
...
...
‑ Fans:
8414
51
- - Table, floor, wall, window, ceiling or roof fans, with a self‑contained electric motor of an output not exceeding 125 W:
8414
...
...
...
10
- - - Table fans and box fans
50
8414
51
20
- - - Wall fans and ceiling fans
50
8414
...
...
...
30
- - - Floor fans
50
8414
51
90
- - - Other
50
8414
...
...
...
- - Other:
8414
59
10
- - - Of a capacity not exceeding 125 kW
20*
8414
...
...
...
90
- - - Other
10*
8414
60
00
- Hoods having a maximum horizontal side not exceeding 120 cm
30
8414
...
...
...
- Other:
- - Hoods having a maximum horizontal side exceeding 120 cm
8414
...
...
...
11
- - - Fitted with filter
5
8414
80
12
- - - Not fitted with filter, for industrial use
5
8414
...
...
...
19
- - - Not fitted with filter, other than for industrial use
5
8414
80
20
- - Blowers and the like
5
8414
...
...
...
30
- - Free piston generators for gas turbines
5
- - Compressors other than those of subheading 8414.30 and 8414.40:
8414
...
...
...
41
- - - Gas compression modules for use in oil drilling operations
5
8414
80
42
- - - Compressors for automotive air-conditioners
10
8414
...
...
...
43
- - - Sealed units for air conditioning units
10
8414
80
49
- - - Other
10
...
...
...
- - Air pumps:
8414
80
51
- - - Electrically operated
10
8414
...
...
...
59
- - - Not electrically operated:
5
- - Other
8414
...
...
...
91
- - - Electrically operated
10
8414
80
99
- - - Not electrically operated
5
8414
...
...
...
- Parts:
- - Of electrically operated equipment:
8414
...
...
...
11
- - - Of pumps or compressors
0
8414
90
12
- - - Of subheadings 8414.10 and 8414.40
0
8414
...
...
...
12
- - - Of subheadings 8414.60
10
8414
90
14
- - - Of subheadings 8414.30, 8414.80
0
8414
...
...
...
19
- - - Other
30
- - Of non-electrically operated equipment:
8414
...
...
...
91
- - - Of subheadings 8414.10 and 8414.40
0
8414
90
92
- - - Of subheading 8414.20
10
8414
...
...
...
93
- - - Of subheadings 8414.30 and 8414.80
0
8414
90
99
- - - Other
30
8415
...
...
...
Air conditioning machines, comprising a motor‑driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
8415
10
- Window or wall types, self‑contained or “split-system”:
8415
...
...
...
10
- - Of an output not exceeding 21.10 kW
50
8415
10
20
- - Of an output exceeding 21.10 kW but not exceeding 26.38 kW
50
8415
...
...
...
30
- - Of an output exceeding 26.38 kW but not exceeding 52.75 kW
20
8415
10
40
- - Of an output exceeding 52.75 kW
20
8415
...
...
...
00
- Of a kind used for persons, in motor vehicles
30
- Other:
8415
...
...
...
- - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps):
- - - For use in aircraft:
8415
...
...
...
11
- - - - Of an output not exceeding 21.10 kW
50
8415
81
12
- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW
50
8415
...
...
...
13
- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW
20
8415
81
14
- - - - Of an output exceeding 52.75 kW
20
...
...
...
- - - For use in railway rolling stock:
8415
81
21
- - - - Of an output not exceeding 21.10 kW
50
8415
...
...
...
22
- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW
50
8415
81
23
- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW
20
8415
...
...
...
24
- - - - Of an output exceeding 52.75 kW
20
- - - For use in road vehicles:
8415
...
...
...
31
- - - - Of an output not exceeding 21.10 kW
50
8415
81
32
- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW
50
8415
...
...
...
33
- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW
20
8415
81
34
- - - - Of an output exceeding 52.75 kW
20
...
...
...
- - - Other:
8415
81
91
- - - - Of an output not exceeding 21.10 kW
50
8415
...
...
...
92
- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW
50
8415
81
93
- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW
20
8415
...
...
...
94
- - - - Of an output exceeding 52.75 kW
20
8415
82
- - Other, incorporating a refrigerating unit :
...
...
...
- - - For use in aircraft:
8415
82
11
- - - - Of an output not exceeding 21.10 kW
50
8415
...
...
...
12
- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW
50
8415
82
13
- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW
20
8415
...
...
...
14
- - - - Of an output exceeding 52.75 kW
20
- - - For use in railway rolling stock:
8415
...
...
...
21
- - - - Of an output not exceeding 21.10 kW
50
8415
82
22
- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW
50
8415
...
...
...
23
- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW
20
8415
82
24
- - - - Of an output exceeding 52.75 kW
20
...
...
...
- - - For use in road vehicles:
8415
82
31
- - - - Of an output not exceeding 21.10 kW
50
8415
...
...
...
32
- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW
50
8415
82
33
- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW
20
8415
...
...
...
34
- - - - Of an output exceeding 52.75 kW:
20
- - - Other
8415
...
...
...
91
- - - - Of an output not exceeding 21.10 kW
50
8415
82
92
- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW
50
8415
...
...
...
93
- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW
20
8415
82
94
- - - - Of an output exceeding 52.75 kW
20
8415
...
...
...
- - Not incorporating a refrigerating unit:
- - - For use in aircraft:
8415
...
...
...
11
- - - - Of an output not exceeding 21.10 kW
30
8415
83
12
- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW
30
8415
...
...
...
13
- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW
20
8415
83
14
- - - - Of an output exceeding 52.75 kW
20
...
...
...
- - - For use in railway rolling stock:
8415
83
21
- - - - Of an output not exceeding 21.10 kW
30
8415
...
...
...
22
- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW
30
8415
83
23
- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW
20
8415
...
...
...
24
- - - - Of an output exceeding 52.75 kW
20
- - - For use in road vehicles:
8415
...
...
...
31
- - - - Of an output not exceeding 21.10 kW
30
8415
83
32
- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW
30
8415
...
...
...
33
- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW
20
8415
83
34
- - - - Of an output exceeding 52.75 kW
20
...
...
...
- - - Other:
8415
83
91
- - - - Of an output not exceeding 21.10 kW
30
8415
...
...
...
92
- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW
30
8415
83
93
- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW
20
8415
...
...
...
94
- - - - Of an output exceeding 52.75 kW
20
8415
90
- Parts:
...
...
...
- - Of machines of an output not exceeding 21.10 kW:
8415
90
11
- - - For use in aircraft or railway rolling stock
3
8415
...
...
...
12
- - - Chassis or cabinets, welded and painted
3
8415
90
19
- - - Other:
3
...
...
...
- - Of machines of an output exceeding 21.10 kW but not exceeding 26.38 kW:
8415
90
21
- - - For use in aircraft or railway rolling stock
3
8415
...
...
...
22
- - - Chassis or cabinets, welded and painted
3
8415
90
29
- - - Other
3
...
...
...
- - Of machines of an output exceeding 26.38 kW but not exceeding 52.75 kW:
8415
90
31
- - - For use in aircraft or railway rolling stock
3
8415
...
...
...
32
- - - Chassis or cabinets, welded and painted
3
8415
90
39
- - - Other
3
...
...
...
- - Of machines of an output exceeding 52.75 kW:
8415
90
91
- - - For use in aircraft or railway rolling stock
3
8415
...
...
...
92
- - - Chassis or cabinets, welded and painted
3
8415
90
99
- - - Other
3
8418
...
...
...
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15
8418
10
- Combined refrigerator‑freezers, fitted with separate external doors:
8418
...
...
...
10
- - Household type
50
8418
10
90
- - Other
3
...
...
...
‑ Refrigerators, household type:
8418
21
00
- - Compression‑type
50
8418
...
...
...
00
- - Absorption‑type, electrical
50
8418
29
00
- - Other
50
8418
...
...
...
- Freezers of the chest type, not exceeding 800 litters capacity:
8418
30
10
- - Not exceeding 200 litters capacity
30
8418
...
...
...
20
- - Exceeding 200 litters but not exceeding 800 litters capacity
20
8418
40
- Freezers of the upright type, not exceeding 900 litters capacity:
8418
...
...
...
10
- - Not exceeding 200 litters capacity
40
8418
40
90
- - Exceeding 200 litters but not exceeding 900 litters capacity
20
8418
...
...
...
- Other refrigerating or freezing chests, cabinets, display counters, show‑cases and similar refrigerating or freezing furniture
- - Not exceeding 200 litters capacity:
8418
...
...
...
11
- - - Suitable for medical use
10
8418
50
19
- - - Other
40
...
...
...
- - Exceeding 200 litters capacity:
8418
50
21
- - - Suitable for medical use
5
8418
...
...
...
22
- - - Refrigerating chambers
20
8418
50
29
- - - Other
20
...
...
...
‑ Other refrigerating or freezing equipment; heat pumps:
8418
61
- - Compression type units whose condensers are heat exchangers:
8418
...
...
...
10
- - - Water chillers with a refrigerating capacity exceeding 21.10 kW; refrigerating equipment with a refrigerating capacity of 10 tons or more and cooling to 200C or more; evaporative condensers, having a heating radiation of 30,000 kg calories per hour or more for refrigerating equipment; evaporators of the fin type, having the distance between the fins of 4 mm or more; evaporator of the plate freezer type or the contact freezer type
15
8418
61
90
- - - Other
0
8418
...
...
...
- - Other:
8418
69
10
- - - Beverage coolers
15
8418
...
...
...
20
- - - Water chillers having refrigerating capacities of 100 tons and above or exceeding 21.10 kW
15
8418
69
30
- - - Other water coolers
15
8418
...
...
...
40
- - - Heat pumps of a kind normally not for domestic use
15
8418
69
50
- - - Scale ice-maker units
5
8418
...
...
...
90
- - - Other
15
‑ Parts:
8418
...
...
...
- - Furniture designed to receive refrigerating or freezing equipment:
8418
91
10
- - - For goods of subheading 8418.10, 8418.21.00, 8418.22.00, 8418.29.00, 8418.30 or 8418.40
3
8418
...
...
...
90
- - - Other
3
8418
99
- - Other:
8418
...
...
...
10
- - - Evaporators and condensers
0
8418
99
20
- - - Cabinets and doors, welded and painted
3
8418
...
...
...
30
- - - Parts of water chillers with a refrigerating capacity exceeding 21.10 kW; parts of evaporators of the fin type having the distance between the fins of 4 mm or more
0
8418
99
40
- - - Aluminum roll bonds for subheadings 8418.10.10, 8418.21, 8418.22 and 8418.29
0
8418
...
...
...
90
- - - Other
0
8419
Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non‑electric
...
...
...
‑ Instantaneous or storage water heaters, non‑electric:
8419
11
- - Instantaneous gas water heaters:
...
...
...
- - - For domestic use:
8419
11
11
- - - - Of copper
10
8419
...
...
...
19
- - - - Other
10
8419
11
90
- - - Other
10
8419
...
...
...
- - Other:
- - - For domestic use:
8419
...
...
...
11
- - - - Of copper
10
8419
19
19
- - - - Other
10
8419
...
...
...
90
- - - Other
10
8419
20
00
- Medical, surgical or laboratory sterilizers
0
...
...
...
‑ Dryers:
8419
31
- - For agricultural products:
...
...
...
- - - Electrically operated:
8419
31
11
- - - - Evaporators
0
8419
...
...
...
19
- - - - Other:
0
- - - Not electrically operated
8419
...
...
...
21
- - - - Evaporators
0
8419
31
29
- - - - Other
0
8419
...
...
...
- - For wood, paper pulp, paper or paperboard:
- - - Electrically operated:
8419
...
...
...
11
- - - - Evaporators
0
8419
32
19
- - - - Other
0
...
...
...
- - - Not electrically operated:
8419
32
21
- - - - Evaporators
0
8419
...
...
...
29
- - - - Other
0
8419
39
- - Other:
...
...
...
- - - Electrically operated:
8419
39
11
- - - - Machinery for the treatment of materials by a process involving heating, for the manufacture of Printed Circuit Board (PCB) / Printed Wiring Board (PWB) or Printed Circuit Assembly (PCA) [ITA/2 (AS2)]
0
8419
...
...
...
19
- - - - Other
0
8419
39
20
- - - Not electrically operated
0
8419
...
...
...
- Distilling or rectifying plant:
8419
40
10
- - Electrically operated
0
8419
...
...
...
20
- - Not electrically operated
0
8419
50
- Heat exchange units:
8419
...
...
...
10
- - Cooling towers
3
8419
50
20
- - Condensers for air conditioners for motor vehicles
10
8419
...
...
...
30
- - Other condensers for air conditioners
3
8419
50
40
- - Other, electrically operated
3
8419
...
...
...
90
- - Other, not electrically operated
3
8419
60
- Machinery for liquefying air or other gases:
8419
...
...
...
10
- - Electrically operated
0
8419
60
20
- - Not electrically operated
0
...
...
...
‑ Other machinery, plant and equipment:
8419
81
- - For making hot drinks or for cooking or heating food:
7
...
...
...
- - - Electrically operated:
8419
81
11
- - - - Cooking ranges
30
8419
...
...
...
19
- - - - Other
30
- - - Not electrically operated:
8419
...
...
...
21
- - - - Cooking ranges
30
8419
81
29
- - - - Other
30
8419
...
...
...
- - Other:
- - - Electrically operated:
8419
...
...
...
11
- - - - Evaporators for air-conditioning machines for motor vehicles
0
8419
89
12
- - - - Chemical vapor deposition apparatus for semiconductor production [ITA1/B-114]; apparatus for rapid heating of semiconductor wafers [ITA1/B-162]
0
8419
...
...
...
13
- - - - Machinery for the treatment of material by a process involving heating, for the manufacture of PCB/PWBs or PCAs [ITA/2(AS2)]
0
8419
89
14
- - - - Chemical vapor deposition apparatus for flat panel display production [(ITA/2)(AS2)]
0
8419
...
...
...
19
- - - - Other
0
8419
89
20
- - - Not electrically operated
0
8419
...
...
...
- Parts:
- - Of electrically operated articles:
8419
...
...
...
11
- - - Parts of chemical vapor deposition apparatus for semiconductor production [ITA1/B-115]; parts of apparatus for rapid heating of semiconductor wafers [ITA1/B-164]
0
8419
90
12
- - - Parts of machinery for the treatment of materials by a process involving heating, for the manufacture of PCB/PWBs or PCAs [ITA/2(AS2)]
0
8419
...
...
...
13
- - - Parts of chemical vapor deposition apparatus for flat panel display production [(ITA/2)(AS2)]
0
8419
90
14
- - - Casings for cooling towers of subheading 8419.50.10
0
8419
...
...
...
15
- - - Of machinery and plant, of a kind use for non-domestic purpose
0
8419
90
19
- - - Other
0
...
...
...
- - Of non-electrically operated articles:
8419
90
21
- - - Casings for cooling towers of subheading 8419.50.10
0
8419
...
...
...
22
- - - For goods of subheadings 8419.11.11 and 8419.19.11
0
8419
90
23
- - - For goods of subheadings 8419.11.19 and 8419.19.19
0
8419
...
...
...
24
- - - Of machinery and plant, of a kind use for non-domestic purpose
0
8419
90
29
- - - Other
0
8450
...
...
...
Household or laundry‑type washing machines, including machines which both wash and dry
‑ Machines, each of a dry linen capacity not exceeding 10 kg:
8450
...
...
...
- - Fully‑automatic machines:
8450
11
10
- - - Each of a dry linen capacity not exceeding 6 kg
40
8450
...
...
...
20
- - - Each of a dry linen capacity exceeding 6 kg
40
8450
12
- - Other machines, with built‑in centrifugal drier:
8450
...
...
...
10
- - - Each of a dry linen capacity not exceeding 6 kg
40
8450
12
20
- - - Each of a dry linen capacity exceeding 6 kg
40
8450
...
...
...
- - Other:
8450
19
10
- - - Each of a dry linen capacity not exceeding 6 kg
40
8450
...
...
...
20
- - - Each of a dry linen capacity exceeding 6 kg
40
8450
20
00
- Machines, each of a dry linen capacity exceeding 10 kg
40
8450
...
...
...
- Parts:
8450
90
10
- - Of goods of subheading 8450.20
3
8450
...
...
...
20
- - Of goods of subheading 8450.11, 8450.12 or 8450.19
3
8485
90
90
- - Other
0
8501
...
...
...
Electric motors and generators (excluding generating sets)
8501
10
- Motors of an output not exceeding 37.5W
8501
...
...
...
11
- - - Stepper motors
30
8501
10
12
- - - Spindle motors
30
8501
...
...
...
19
- - - Other
30
- - Other motors including universal (AC/DC) motors:
8501
...
...
...
91
- - - Stepper motors
30
8501
10
92
- - - Spindle motors
30
8501
...
...
...
99
- - - Other
30
8501
20
- Universal AC/DC motors of an output exceeding 37.5 W:
8501
...
...
...
10
- - Of an output not exceeding 1 kW
30
8501
20
20
- - Of an output exceeding 1 kW
30
...
...
...
‑ Other DC motors; DC generators:
8501
31
- - Of an output not exceeding 750 W:
8501
...
...
...
10
- - - Motors
30
8501
31
20
- - - Generators
30
8501
...
...
...
- - Of an output exceeding 750 W but not exceeding 75 kW:
- - - Motors:
8501
...
...
...
11
- - - - Of an output not exceeding 10 kW
10
8501
32
12
- - - - Of an output exceeding 10 kW but not exceeding 37.5 kW
10
8501
...
...
...
19
- - - - Of an output exceeding 37.5 kW
5
- - - Generators:
8501
...
...
...
21
- - - - Of an output not exceeding 10 kW
10
8501
32
22
- - - - Of an output exceeding 10 kW but not exceeding 37.5 kW
10
8501
...
...
...
29
- - - - Of an output exceeding 37.5 kW
5
8501
33
- - Of an output exceeding 75 kW but not exceeding 375 kW:
8501
...
...
...
10
- - - Motors
0
8501
33
20
- - - Generators
0
8501
...
...
...
- - Of an output exceeding 375 kW:
8501
34
10
- - - Motors
0
...
...
...
- - - Generators:
8501
34
21
- - - - DC generators of an output 10,000 kW or more
0
8501
...
...
...
29
- - - - Other
0
8501
40
- Other AC motors, single‑phase:
8501
...
...
...
10
- - Of an output not exceeding 1 kW
30*
8501
40
20
- - Of an output exceeding 1 kW
5
...
...
...
‑ Other AC motors, multi‑phase:
8501
51
00
- - Of an output not exceeding 750 W
30*
8501
...
...
...
- - Of an output exceeding 750 W but not exceeding 75 kW:
8501
52
10
- - - Of an output not exceeding 1 kW
10*
8501
...
...
...
20
- - - Of an output exceeding 1 kW but not exceeding 37.5 kW
10*
8501
52
30
- - - Of an output exceeding 37.5 kW
0
8501
...
...
...
00
- - Of an output exceeding 75 kW
0
‑ AC generators (alternators):
8501
...
...
...
- - Of an output not exceeding 75 kVA:
8501
61
10
- - - Of an output not exceeding 12.5 kVA
30
8501
...
...
...
20
- - - Of an output exceeding 12.5 kVA
30
8501
62
00
- - Of an output exceeding 75 kVA but not exceeding 375 kVA
10
8501
...
...
...
00
- - Of an output exceeding 375 kVA but not exceeding 750 kVA
0
8501
64
- - Of an output exceeding 750 kVA:
8501
...
...
...
10
- - - Generators of an output 10,000 kVA or more
0
8501
64
90
- - - Other
0
...
...
...
APPENDIX II
LIST OF AMENDED TAX RATES OF A NUMBER OF COMMODITY GROUPS OF SPARE PARTS AND ACCESSORIES OF ELECTRIC AND REFRIGERATING PRODUCTS FOR DOMESTIC USE, SPECIFIED IN THE PREFERENTIAL IMPORT TARIFFS (TABLE II)
Ordinal number
Descriptions
Code
...
...
...
1
2
3
4
1
DC electric motors used for commodity items of headings 8415, 8418 and 8450
8501.40.10;
8501.51.00;
8501.52.10
...
...
...
- 1Decision No. 27/2006/QD-BTC of April 17, 2006, adjusting the import tax rate of goods items under subheading 8501.40.20
- 2Decision No. 110/2003/QD-BTC of July 25, 2003, promulgating the preferential import tariffs.
- 3Decision No. 110/2003/QD-BTC of July 25, 2003, promulgating the preferential import tariffs.
- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Resolution No. 45/2005/QH11, on implementation of the Civil Code, passed by the National Assembly
- 3Decision No. 90/2004/QD-BTC of November 25, 2004 adjusting the import tax rates of a number of commodity items according to the preferential import tariffs for the implementation of The Vietnam-Us bilateral trade agreement
- 4Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 5Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
Decision no. 12/2006/QD-BTC of March 03, 2006 adjusting the preferential import tax rates of a number of accessories and spare parts of electric and refrigerating products for domestic use
- Số hiệu: 12/2006/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 03/03/2006
- Nơi ban hành: Bộ Tài chính
- Người ký: Trương Chí Trung
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 28/03/2006
- Ngày hết hiệu lực: 15/09/2006
- Tình trạng hiệu lực: Hết hiệu lực