Hệ thống pháp luật

THE MINISTRY OF TRADE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 404/2004/QD-BTM

Hanoi, April 1, 2004

 

DECISION

PROMULGATING THE LIST OF CONSUMER GOODS TO SERVE THE DETERMINATION OF IMPORT TAX PAYMENT TIME LIMITS

THE MINISTER OF TRADE

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. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No.04/1998/QH10 of May 20, 1998;
After consulting the concerned ministries and branches;

DECIDES:

Article 1.- To promulgate together with this Decision the List of consumer goods to serve the determination of import tax payment time limits.

Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette and replaces the Trade Minister's Decision No. 1655/1998/QD-BTM of December 25, 1998.

 

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FOR THE MINISTER OF TRADE
VICE MINISTER




Mai Van Dau

 

LIST

OF CONSUMER GOODS TO SERVE THE DETERMINATION OF IMPORT TAX PAYMENT TIME LIMITS

(Promulgated together with the Trade Minister's Decision No. 0404/2004/QD-BTM of April 1, 2004)

This list of consumer goods was drawn up by the Trade Ministry on the basis of Vietnam's List of export goods, and import goods promulgated together with the Finance Minister's Decision No. 82/2003/QD-BTC of June 13, 2003.

The use principles of this List of consumer goods shall be as follows:

1. The List of consumer goods shall serve only the determination of import tax payment time limits, without relating to and affecting other current regulations of the State on management of import goods.

2. The full titles of chapters in this list are the titles specified in Vietnam's List of export goods and import goods, promulgated together with above-said Finance Minister's Decision No. 82/2003/QD-BTC.

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For example: No goods specified in Chapters 1, 5, 11,... are consumer goods.

4. All goods of the chapters included in the list, which are the whole chapter, are consumer goods, except otherwise provided for by the list.

For example: All goods in Chapters 16, 46, 57, ... are consumer goods. All goods in Chapter 61 are consumer goods, except for those under subheadings No. 61143010 and 61149010.

5. In cases where only 4-digit headings or 6-digit subheadings are listed, all goods under 8-digit subheadings of such 4-digit headings or 6-digit subheadings shall be considered consumer goods, except otherwise provided for by the list.

For example: All dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared under heading No. 0712, including onion (under sub-heading No. 07122000), Jew's ear (Agaricus spp., sub-heading No. 07123100), tremella (Tremella spp., sub-heading No. 07123300), truffle (truffle - sub-heading No. 07123910), etc., are all consumer goods.

6. In cases where the 4-digit headings and 6-digit sub-headings are extended to 8-digit sub-headings, only goods under newly-extended 8-digit sub-headings are considered consumer goods, while goods under other sub-headings shall not be considered consumer goods.

For example: In heading No. 9004, only sun glasses (under sub-heading No. 90041090) and swim goggles (under sub-heading No. 90049030) are consumer goods, glasses and goggles of other types under this heading shall not be considered consumer goods.

Heading

Subheading

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Chapter 2

0201

 

 

Meat of bovine animals, fresh or chilled

0202

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Meat of bovine animals, frozen

0203

 

 

Pork, fresh, chilled or frozen

0204

 

 

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0205

00

00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

0206

 

 

Post-slaughtering edible by-products of bovine animals, pigs, sheep, goats, horses, asses, mules or hinnies, chilled or frozen

0207

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Post-slaughtering meat and edible by-products of poultry of heading No.01.05, fresh, chilled or frozen

0208

 

 

Other post-slaughtering meat and edible meat by-products of other animals, fresh, chilled or frozen

0209

00

00

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0210

 

 

Post-slaughtering meat and edible meat by-products, salted, in brine, dried or smoked, edible flours and meals of post-slaughtering meat or meat by- products

 

 

 

Chapter 3

0301

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Live fish (other than those for breeding)

0302

 

 

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04

0303

 

 

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0304

 

 

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

0305

 

 

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish meat fit for human consumption

0306

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Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

0307

00

 

Mollusks, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans or mollusks, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption

 

 

 

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0401

 

 

Milk and cream, not yet condensed nor added with sugar or other sweeteners.

0402

 

 

Milk and cream, condensed nor added with sugar or other sweeteners.

0403

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Buttermilk (by-products obtained from butter making), curd and cream, yogurt, kephir, and other fermented or acidified milk and cream, whether or not condensed or added with sugar or other sweeteners or flavors, or added with fruits, nuts or cocoa

0404

 

 

Whey, whether or not condensed or added with sugar or other sweeteners; products consisting of natural milk constituents, whether or not added with sugar or other sweeteners, not elsewhere specified or included

0405

 

 

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0406

 

 

Cheese and curd for making cheese

0407

00

 

Eggs of birds and poultry, in shell, fresh, preserved or cooked (other than those for breeding)

0408

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Eggs of birds and poultry, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, molded, frozen or otherwise preserved, whether or not containing added sugar or other sweetener

0409

00

00

Natural honey

0410

00

 

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Chapter 6

0603

 

 

Cut flowers and flower buds of a kind suitable for bouquets for ornamental purpose, fresh, dried, dyed, bleached, impregnated or other prepared

0604

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Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods or a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

 

 

 

Chapter 7

0701

 

 

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0701

90

00

- Other

0702

00

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Tomatoes, fresh or chilled

0703

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Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled (other than those for breeding)

0704

 

 

Cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled

0705

 

 

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0706

 

 

Carrots, turnips, salad beetroots, salsify, celeriac, radishes and similar edible roots, fresh or chilled

0707

00

00

Cucumbers and gherkins, fresh or chilled

0708

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Leguminous vegetables, whether or not shelled, fresh or chilled

0709

 

 

Other vegetables, fresh or chilled

0710

 

 

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0711

 

 

Assorted vegetables, provisionally preserved (for example, by sulfur dioxide gas, in brine, in sulfur water or in other preservative solutions), but unsuitable in that state for immediate consumption

0712

 

 

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

0713

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Dried leguminous vegetables of various kinds, shelled, whether or not skinned or split (other than those for breeding)

0714

 

 

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith

 

 

 

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0801

 

 

- Coconut

0801

11

00

- - Desiccated

0801

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00

- - Other

 

 

 

- Brazil nuts

0801

21

00

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0801

22

00

- - Shelled

 

 

 

- Cashew nuts

0801

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00

- - Shelled

0802

 

 

Other nuts, fresh or dried, whether or not shelled or peeled

0803

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0804

 

 

Dates, figs, pineapples, avocados, guavas, mangoes and mangos teens, fresh or dried

0805

 

 

Citrus fruit, fresh or dried

0806

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Grapes, fresh or dried

0807

 

 

Melons (including watermelons) and papaws, fresh

0808

 

 

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0809

 

 

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh

0810

 

 

Other fruits, fresh

0811

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Fruits and nuts of various kinds, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweeteners

0812

 

 

Fruits and nuts, provisionally preserved (for example, by sulfur dioxide gas, in brine, in sulfur water or in other preservative solutions), but unsuitable in that state for immediate consumption

0813

 

 

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0814

00

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Peel of citrus fruits, or melons (including water melons), fresh, frozen, dried or temporarily preserved in brine, sulfur water or in other preservative solutions

 

 

 

Chapter 9

0901

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Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion

 

 

 

- Roasted coffee

0901

21

 

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0901

22

 

- - Decaffeinated

0902

 

 

Tea, whether or not flavored

0903

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00

Mate

0904

 

 

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

0909

 

 

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0910

 

 

Ginger, saffron, turmeric, thyme, bay leaves, curry and other spices

 

 

 

Chapter 10

1006

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00

- Semi-milled or wholly milled rice, whether or not polished or glazed

1006

40

00

- Broken rice

 

 

 

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1206

00

00

Sunflower seeds, whether or not broken

 

 

 

Chapter 15

1501

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00

Pig fat (including lard) and poultry fat, other than that of heading

 

 

 

No. 02.09 or 15.03

1507

 

 

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chemically modified

1507

90

10

- - Refined

1507

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90

- - Other

1508

 

 

Ground-nut oil and its fractions, whether or not refined but not chemically modified

1508

90

10

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1508

90

90

- - Other

1509

 

 

Olive oil and its fractions, whether or not refined but not chemically modified

1509

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- Other

 

 

 

- - Refined

1509

90

11

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1509

90

21

Packed with a net weight not exceeding 30 kg

1509

90

91

Packed with a net weight not exceeding 30 kg

1509

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99

- - Other

1510

00

 

Other oils and their fractions, obtained from olive, whether or not refined but not chemically modified, including blends of these oils or fractions with oils or fractions of heading No. 15.09

1510

00

91

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1510

00

99

- - Other

1511

 

 

Palm oil and its fractions, whether or not refined but not chemically modified

1511

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90

- - Other

1512

 

 

Sunflower seed oil, safflower or cotton-seed oil and fractions thereof, whether or not refined but not chemically modified

1512

19

10

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1512

19

90

- - - Other

1512

29

10

- - - Refined

1512

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90

- - - Other

1513

 

 

Coconut oil, palm kernel or babassu oil and fractions thereof, whether or not refined but not chemically modified

1513

19

10

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1513

19

90

- - - Other

1513

29

10

- - - Refined

1513

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90

- - - Other

1514

 

 

Rape oil, colza or mustard oil and fractions thereof, whether or not refined but not chemically modified

1514

19

90

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1514

91

90

- - - Other

1514

99

10

- - - Refined

1514

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20

- - - - Fractions of unrefined oils

1514

99

99

- - - - Other

1515

 

 

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1515

29

90

- - - Other

1515

40

90

- - Other

1515

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90

- - Other

1515

90

99

- - - Other

1516

 

 

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1517

10

00

- Margarine, excluding liquid margarine

1517

90

90

- - Other

 

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Chapter 16

The whole Chapter 16

 

 

 

Chapter 17

1701

 

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Cane or beet sugar and chemically pure sucrose, in solid form

 

 

 

- Other

1701

91

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- - Containing added flavoring or coloring matter

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99

 

- - Other

1701

99

10

- - - White sugar

1701

99

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- - - Other

1704

 

 

Sugar confectionery (including white chocolate), not containing cocoa

 

 

 

Chapter 18

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Chocolate and other edible preparations containing cocoa

 

 

 

Chapter 19

1901

 

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Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings No. 0401 thru No.0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

1902

 

 

Pasta, whether or not cooked or stuffed (meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or not prepared

1903

00

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Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, siftings or in similar form

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Prepared foods obtained from the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize), in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

1905

 

 

Bread, pastry, cakes and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

 

 

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Chapter 20

2001

 

 

Vegetables, fruits, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

2002

 

 

Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid

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Mushroom and truffles, prepared or preserved otherwise than by vinegar or acetic acid

2004

 

 

Other vegetables, prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 20.06

2005

 

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Other vegetables, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06

2006

00

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Vegetables, fruits, nuts, fruit-peeled and other parts of plants, preserved by sugar (drained, glace or crystallized)

2007

 

 

Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not added with sugar or other sweeteners

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Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetener or spirit, not elsewhere specified or included

2009

 

 

Fruit juices (including grape must) and vegetable juices, unfermented and not added with spirit, whether or not added with sugar or other sweeteners

 

 

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Chapter 21

2101

 

 

Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrated thereof

2103

 

 

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

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Soup, broths and preparations therefor; homogenized composite food preparations

2105

00

00

Ice cream and similar products, whether or not containing cocoa

2106

 

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Food preparations not elsewhere specified or included

2106

90

10

- - Tofu, dried and in bars

2106

90

20

- - Syrups, added with coloring matters or flavors

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90

30

- - Non-dairy cream

2106

90

90

- - Other

 

 

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Chapter 22

2201

 

 

Waters, including natural or artificial mineral water and aerated waters, not added with sugar or other sweeteners or flavors; ice and snow

2202

 

 

Waters, including mineral waters and aerated waters, added with sugar or other sweeteners or flavors, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09

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Beer made from malt

2204

 

 

Wine made from fresh grapes, including fortified wines; grape must other than that of heading No. 20.09

2205

 

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Vermouth and other wines of fresh grapes flavored with plants or aromatic substances

2206

 

 

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

2207

 

 

Undenatured ethyl alcohol of an alcoholic strength of 80% vol or higher; ethyl alcohol or other spirits, denatured, of any strength

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Undenatured ethyl alcohol of an alcoholic strength of under 80% vol; spirits, liquors and other spirituous beverages

2209

00

00

Vinegar and substitutes therefor obtained from acetic acid

 

 

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Chapter 23

2309

10

 

- Dog or cat food, put up for retail sale

 

 

 

Chapter 24

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Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes

2403

 

 

Processed tobacco. and processed tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences

2403

10

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- Smoking tobacco, whether or not containing tobacco substitutes in any proportion:

 

 

 

- - Put up for retail sale

2403

10

11

- - - Blended tobacco leaves

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10

19

- - - Other

 

 

 

- Other

2403

91

...

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- - "Homogenized" or "reconstituted" tobacco

2403

99

40

- - - Tobacco powder for sniffing

2403

99

50

- - - Tobacco leaves not for sniffing, including tobacco leaves for chewing

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99

60

- - - Ang Hoon

2403

99

90

- - - Other

 

 

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Chapter 33

3303

00

00

Perfumes and air fresher

3304

 

 

Cosmetics or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations

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Preparations for use on the hair

3306

 

 

Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), put up for retail sale

3307

 

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Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties

 

 

 

Chapter 34

3401

 

 

Soap, organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; surface-active organic products and preparations for cleaning skin, in the form not containing soap; paper, wadding, felt, and nonwovens, impregnated, coated or covered with soap or detergent

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Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading No. 34.01

3405

 

 

Polishes and creams of various kinds for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 34.04

3406

00

...

...

...

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Candles, tapers and the like

 

 

 

Chapter 36

3604

 

 

Fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles

...

...

...

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90

20

- Small fireworks and percussive caps for use as toys

3604

90

90

- - Other

3605

 

...

...

...

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Matches, other than pyrotechnic articles of heading No. 36.04

3606

10

00

- Liquid or liquefied gas fuels in containers of a kind used for filling or refilling lighters, of a capacity not exceeding 300 cm3

3606

90

10

- - Solid or semi-solid fuels, solidified alcohol and other similarly manufactured fuels

...

...

...

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Chapter 37

3702

 

 

Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized and unexposed

3703

 

...

...

...

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Photographic paper, paperboard and textiles, sensitized and unexposed

 

 

 

Chapter 39

3926

 

 

Other products of plastics and products of other materials of headings No 39.01 thru No. 39.14

...

...

...

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Chapter 42

4201

00

00

Saddlery and harness for any animal (including traces, leads, knee pads, saddle cloths, saddle bags, dog coats and the like), of any material

4202

 

...

...

...

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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, sport 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

4203

 

 

Articles of apparel and clothing accessories of leather or composition leather

 

 

 

Chapter 43

...

...

...

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Garment, apparel and clothing accessories, and other articles of furskin

4304

 

 

Artificial fur and articles thereof

 

 

...

...

...

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Chapter 44

4414

00

00

Wooden frames for paintings, photographs, mirrors or similar objects

4419

00

00

Tableware and kitchenware of wood

...

...

...

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Wood marquetry and inlaid wood; caskets, and cases for jewelry or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94

4421

 

 

Other articles of wood

 

 

...

...

...

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Chapter 46

The whole Chapter 46

 

 

 

Chapter 48

4814

 

 

...

...

...

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4815

00

00

Floor coverings on a base of paper or of paperboard, whether or not cut to size

4817

 

 

Envelopes, letter, cards, plain postcards and correspondence card, of paper or paperboard; boxes, pouches, wallets, writing compendium, of paper or paperboard, containing an assortment of paper stationary

4818

...

...

...

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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 16 cm, or cut to size 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

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

 

 

...

...

...

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4823

 

 

Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paperboard, cellulose wadding or webs of cellulose fiber

4823

60

00

- Trays, dishes, dishes, glasses, cups and similar articles of paper or paperboard

4823

...

...

...

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10

- - Votive paper

 

 

 

Chapter 49

4909

00

00

...

...

...

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4910

00

00

Calendars of various kinds, including calendar blocks

 

 

 

Chapter 50

5007

...

...

...

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Woven fabrics of silk or of silk waste

 

 

 

Chapter 51

5111

 

 

...

...

...

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5112

 

 

Woven fabrics of combed wool or of combed fine animal hair

5113

00

00

Woven fabrics of coarse animal hair or of horse tail or mane

 

...

...

...

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Chapter 52

5208

 

 

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2

5209

 

 

...

...

...

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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

5211

 

 

Woven fabrics of cotton, containing 85% or more by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2

5212

...

...

...

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Other woven fabrics of cotton

 

 

 

Chapter 53

5309

 

 

...

...

...

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5310

 

 

Woven fabrics of jute or other textile bast fiber of heading No. 53.03

5311

00

00

Woven fabrics of other vegetable textile fibers; woven fabrics of paper yarn

 

...

...

...

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Chapter 54

5407

 

 

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading No. 54.04

5408

 

 

...

...

...

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Chapter 55

5512

 

 

Woven fabrics of synthetic staple fibers, containing 85% or more by weight of synthetic staple fibers

5513

...

...

...

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Woven fabrics of synthetic staple fibers, containing less than 85% by weight of such fibers, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2

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

5515

 

 

...

...

...

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5516

 

 

Woven fabrics of reconstituted staple fibers

 

 

 

Chapter 57

The whole Chapter 57

...

...

...

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Chapter 58

The whole Chapter 58

 

 

 

Chapter 60

The whole Chapter 60

...

...

...

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Chapter 61

The whole Chapter 61, except for 6114.30.10 and 6114.90.10

 

 

 

Chapter 62

The whole Chapter 62, except for 6211.33.10 and 6211.39.10

...

...

...

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Chapter 63

6301

 

 

Blankets and traveling rugs

6302

 

...

...

...

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Bed linen, table linen, toilet towel and kitchen towel

6303

 

 

Curtains (including drapes) and interior blinds; curtain or bed valances

6304

 

 

Other house-furnishing textile articles, other than those of heading No. 94.04

...

...

...

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10

 

- Floor cloths, dish cloths, duster and the like

6308

00

00

Sets of decorative fabrics and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packing for retail sale

6309

00

...

...

...

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Worn clothing and other worn garment articles

 

 

 

Chapter 64

The whole Chapter 64, except for heading No. 6406

 

 

 

...

...

...

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6503

00

00

Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No. 65.01, whether or not lined or trimmed

6504

00

00

Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed

6505

...

...

...

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Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the pieces (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed

6506

 

 

Other hats and headgear, whether or not lined or trimmed

 

 

 

...

...

...

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6601

 

 

Umbrellas and sun-shades (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

6602

00

00

Walking-sticks, seat-sticks, whips, riding-crops and the like

 

...

...

...

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Chapter 67

6702

 

 

Artificial flowers, foliages and fruits and parts thereof, articles made of artificial flowers, foliages or fruits

6703

00

00

...

...

...

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6704

 

 

Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included

 

 

 

Chapter 69

6910

...

...

...

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Sinks, wash basins, wash basin pedestals, bath-tubs, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures

6911

 

 

Tableware, kitchenware of porcelain, other household articles and sanitary ware of porcelain or china.

6912

00

00

...

...

...

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6913

 

 

Statuettes and other ornamental articles of ceramic and porcelain

6914

 

 

Other products of ceramic and porcelain

 

...

...

...

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Chapter 70

7013

 

 

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No. 70.10 or 70.18)

7018

10

00

...

...

...

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7018

90

90

- - Other

 

 

 

Chapter 71

7113

...

...

...

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Jewelry articles and separate parts thereof, of precious metals or of metals clad with specious metals

7114

 

 

Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metals or of metals clad with precious metals

7116

 

 

...

...

...

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7117

 

 

Imitation jewelry

 

 

 

Chapter 73

7321

...

...

...

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Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-ring, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel

7323

 

 

Tableware, kitchenware or other household utensils and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel

7324

 

 

...

...

...

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Chapter 74

7417

00

00

Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper

7418

...

...

...

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Tableware, kitchenware or other household articles and part thereof, of copper; pot s courers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper Chapter 76

7615

 

 

Tableware, kitchenware or other household articles and part thereof, of aluminum; pot scourers and scouring or polishing pads, gloves and the like, of aluminum; sanitary ware and parts thereof, of aluminum

 

 

 

...

...

...

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8210

00

00

Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of foods or drinks

8212

 

 

Razors and razor blades.(including razor blade blanks in strips)

8214

...

...

...

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00

- Manicure or pedicure sets and instruments (including nail files)

8215

 

 

Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

 

 

 

...

...

...

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8306

 

 

Bells, gongs and the like, non-electric of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames of base metal; mirrors of base metal

 

 

 

Chapter 84

8414

...

...

...

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- - Desk, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W

8414

59

 

- - Other

8414

90

 

...

...

...

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8414

90

19

- - Other

8415

 

 

Air conditioners, comprising a motor-dirven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

8415

...

...

...

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- Window or wall types, self-contained or with flow separators

8415

20

00

- Of a kind for human use, mounted in motorized vehicles

8415

81

 

...

...

...

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8418

 

 

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioners of heading No. 84.15

 

 

 

- Refrigerators of household type

8418

...

...

...

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00

- - Compression type

8418

22

00

- - Absorption type, electrical

8418

29

00

...

...

...

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8418

30

 

- Freezers, of the chest type, with a capacity not exceeding 800 liters

8418

30

10

- - With a capacity not exceeding 200 liters

8418

...

...

...

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20

- - With a capacity exceeding 200 liters but not exceeding 800 liters

8418

40

 

Freezers of upright type, with a capacity not exceeding 900 liters

8418

40

10

...

...

...

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8418

50

19

- - - Other

 

 

 

- - With a capacity exceeding 200 liters

8421

...

...

...

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- - Clothes-dryers

8421

12

10

- - - With a capacity not exceeding 30 liters

8421

12

20

...

...

...

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8422

 

 

Dish washing machines, machines for cleaning or drying bottles or other containers, machines for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers, machines for capsuling bottles, jars, tubes and similar containers, other packing or wrapping machines (including heat-shrink wrapping machines); machines for aerating beverages

8422

11

 

- - Of the household type.

8450

...

...

...

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Household or laundry-type washing machines, including machines which both wash and dry (other than those of subheadings No. 8450.20.00 and 8450.90)

8452

10

00

Household sewing machines

 

 

 

...

...

...

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8509

 

 

Electro-mechanical domestic appliances, with self-contained electric motors

8510

 

 

Shavers, hair clippers and hair-removing appliances, with self-contained electric motors

8516

...

...

...

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Electric instant or storage water heaters, immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading No. 85.45

8518

 

 

Microphones and stands thereof; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not connected with microphone or microphone/speaker sets

 

 

 

...

...

...

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8518

21

00

- - Single loudspeakers, mounted in their enclosures

8518

22

00

- - Multiple loudspeakers, mounted in the same enclosures

8518

...

...

...

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- Headphones, earphones, whether or not connected with microphone and microphone/speaker sets; audio-frequency amplifiers; amplifiers

8518

30

10

- - Headphones

8518

40

 

...

...

...

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8518

50

 

- Electric amplifiers

8519

 

 

Turntables, record players, cassette players and other sound reproducing apparatus, not fitted with sound-recording apparatus

8520

...

...

...

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Magnetic tape recorders and other sound recording apparatus, whether or not fitted with sound-reproducing apparatus

8520

32

 

- - Digital audio type

8520

39

 

...

...

...

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8520

90

 

- Other

8521

 

 

Video recording or reproducing apparatus, whether or not fitted with video signal receiving apparatus

8523

...

...

...

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Unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37

 

 

 

- Magnetic tapes:

8523

11

 

...

...

...

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8523

12

 

- - Of a width exceeding 4 mm, but not exceeding 6.5 mm [ITA1/A-039] [ITA1/B-201]

8523

13

 

- - Of a width exceeding 6.5 mm [ITA1/A-040] [ITA1/B-201]

8524

...

...

...

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Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records and tapes, other than products of Chapter 37

 

 

 

- Discs for laser reading system

8524

32

 

...

...

...

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8524

32

90

- - - Other

8524

51

 

- - Of a width not exceeding 4 mm (other than those of subheading No. 85245130)

8524

...

...

...

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- - Of a width exceeding 4 mm but not exceeding 6.5 mm (other than hose of subheading No. 85245230)

8524

53

 

- - Of a width exceeding 6.5mm (other than those of subheading No. 85245330)

8524

53

90

...

...

...

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8527

 

 

Reception apparatus for radio-telephony, radio-telegraphy or radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

8528

 

 

Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors

8539

...

...

...

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Electric filament or discharge lamps, including sealed beam lamp units and ultra- violet or infra-red lamps; arc-lamps

8539

10

90

- - Other

8539

21

90

...

...

...

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8539

22

90

- - - Other

8539

29

90

- - - Other

8539

...

...

...

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20

- - - Cathode tube lamps for decorative or publicity purposes

8539

39

90

- - - Other

8539

49

00

...

...

...

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8539

90

90

- - Other

 

 

 

Chapter 87

8711

...

...

...

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Motorcycles (including mopeds) and motorized bicycles, with or without side-cars; side-cars

8712

 

 

Bicycles and cycles (including delivery tricycles), not motorized

8715

 

 

...

...

...

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Chapter 90

9004

 

 

Spectacles, goggles and the like, corrective, protective or other

9004

...

...

...

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00

- Sunglasses

9004

90

30

- - Swim goggles

 

 

 

...

...

...

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9101

 

 

Wrist watches, pocket watches and other watches, including stop watches, with case of precious metal or of metal clad with precious metal

9103

 

 

Clocks fitted with personal watch movements, other than those of heading No. 91.04

9105

...

...

...

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Other types of clocks

9113

 

 

Watch straps, watch bands and watch bracelets, and parts thereof

 

 

 

...

...

...

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9401

 

 

Seats.

9401

30

00

- Swivel seats with variable height adjustment

9401

...

...

...

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00

- Seats convertible into beds, other than garden seats or camping equipment

9401

50

 

- Seats of cane, osier, bamboo or similar materials:

 

 

 

...

...

...

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9401

61

 

- - Upholstered

9401

69

10

- - - Assembled

 

...

...

...

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- Other seats, with metal frames

9401

71

00

- - Upholstered

9401

79

00

...

...

...

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9401

80

 

- Other seats:

9403

 

 

Other furniture and parts thereof

9403

...

...

...

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00

- Metal furniture of kind used in offices

9403

20

 

- Other metal furniture (other than those of sub-heading No. 94032010)

9403

30

 

...

...

...

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9403

40

 

- Wooden furniture of kind used in kitchens

9403

50

 

- Wooden furniture of kind used in bedrooms

9403

...

...

...

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- Other wooden furniture (other than those of sub-headings No. 94036021, 94036029, 94036031 and 94036039)

9403

70

 

- Furniture of plastics (other than those of sub-heading No. 94037020)

9403

80

 

...

...

...

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9404

 

 

Bed mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered

9405

 

 

Lamps of various kinds, including searchlights and spotlights and parts thereof, not elsewhere specified or included, illuminated signboards, illuminated name boards and the like, with fixed constant lighting source and parts thereof, not elsewhere specified or included

9405

...

...

...

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- Chandeliers and other electric ceiling or wall lighting fitting, excluding those of a kind used for lighting public open spaces or thoroughfares (other than those of subheadings No. 94051020 and 94051030)

9405

20

 

- Electric desk, bedside or floor-standing lamps (other than those of sub-headings No. 94052010 and 94052020)

9405

30

00

...

...

...

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9405

50

 

- Non-electric lamps and lighting fittings (other than those of sub-heading No. 94055030)

 

 

 

Chapter 95

9501

...

...

...

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Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages

9502

 

 

Dolls representing human beings

9503

 

 

...

...

...

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9504

 

 

Articles for funfair, table or parlor games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment

9505

 

 

Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes

9506

...

...

...

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Articles and equipment for gymnastics, athletics, other sports (including table- tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and padding pools

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. 92.08 or97.05) and similar hunting or shooting requisites

 

 

 

...

...

...

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9603

21

00

- - Tooth brushes, including those for varnished teeth

9603

29

00

- - Other

9603

...

...

...

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- Other

9605

 

 

Travel sets for personal hygiene, sewing kits or shoe or clothes cleaning sets

9608

 

 

...

...

...

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9609

 

 

Pencils (other than pencils of heading No. 96.08), crayons, pencil loads, pastels drawing charcoals, writing or drawing chalks and tailor chalks

9613

 

 

Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof (other than flints and wicks)

9614

...

...

...

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Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof

9615

 

 

Combs, hair slides and the like, hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading No. 8516, and parts thereof

9616

 

 

...

...

...

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9617

00

10

- Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners

HIỆU LỰC VĂN BẢN

Decision No. 404/2004/QD-BTM of April 1, 2004 promulgating the list of consumer goods to serve the determination of import tax payment time limits

  • Số hiệu: 404/2004/QD-BTM
  • Loại văn bản: Quyết định
  • Ngày ban hành: 01/04/2004
  • Nơi ban hành: Bộ Thương mại
  • Người ký: Mai Văn Dâu
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 01/05/2004
  • Ngày hết hiệu lực: 14/02/2006
  • Tình trạng hiệu lực: Hết hiệu lực
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