THE MINISTRY OF FINANCE
---------
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
--------------
No. 83/2008/QD-BTC
Hanoi, October 3, 2008
 
DECISION
AMENDING IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST
THE MINISTER OF FINANCE
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 List and the Preferential Import and Export Tariff List for groups of taxable goods and the tax rate frames applicable to 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 77/2003/ND-CP of the Government dated 1 July 2003 on functions, duties, powers and organizational structure of the Ministry of Finance;
Having considered the proposal of the Director of the Tax Policy Department;
DECIDES:
Article 1
To amend the preferential import duty rates applicable to a number of lines of goods stipulated in the Preferential Import and Export Tariff List issued with Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007 ("Decision 106") to become the new preferential import duty rates set out in List attached to this Decision which shall apply to import goods' customs declarations registered with the customs office as from 12 October 2008.
Article 2
To repeal the preferential import duty rates stipulated in the Appendix to Decision 106 as applicable to goods' Groups 0201, 0202, 0203, 0206, 0207, 2309, 7209 and 7210.
Article 3
This Decision shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.
 
 
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER


Tran Xuan Ha
 
LIST
OF AMENDED IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST
(Issued with Decision 83/2008/QD-BTC of the Minister of Finance dated 3 October 2008)

 

Code
Description
Tax Rate
(%)
02.01
 
 
 
Meat of bovine animals, fresh or chilled.
 
0201
10
00
00
- Carcassesand half-carcasses
17
0201
20
00
00
- Other cutswith bone in
17
0201
30
00
00
- Boneless
17
 
 
 
 
 
 
02.02
 
 
 
Meat of bovine animals, frozen.
 
0202
10
00
00
- Carcassesand half-carcasses
17
0202
20
00
00
- Other cutswith bone in
17
0202
30
00
00
- Boneless
17
 
 
 
 
 
 
02.03
 
 
 
Meat of swine, fresh, chilled or frozen
 
 
 
 
 
- Fresh or chilled:
 
0203
11
00
00
- - Carcasses and half-carcasses
27
0203
12
00
00
- - Hams, shoulders andcutsthereof,with bone in
27
0203
19
00
00
- - Other
27
 
 
 
 
- Frozen:
 
0203
21
00
00
- - Carcasses and half-carcasses
27
0203
22
00
00
- - Hams, shoulders andcutsthereof,with bone in
27
0203
29
00
00
- - Other
27
 
 
 
 
 
 
02.06
 
 
 
Edible offalof bovine animals, swine,sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.
 
0206
10
00
00
- Of bovineanimals, fresh or chilled
13
 
 
 
 
- Of bovineanimals, frozen:
 
0206
21
00
00
- - Tongues
13
0206
22
00
00
- - Livers
13
0206
29
00
00
- - Other
13
0206
30
00
00
- Of swine, fresh or chilled
13
 
 
 
 
- Of swine, frozen:
 
0206
41
00
00
- - Livers
13
0206
49
00
00
- - Other
13
0206
80
00
00
- Other, fresh or chilled
10
0206
90
00
00
- Other, frozen
10
02.07
 
 
 
Meat and edible offal, of the poultryof heading 01.05, fresh, chilled or frozen.
 
 
 
 
 
- Of fowls of the speciesGallus domesticus
 
0207
11
00
00
- - Not cut inpieces, fresh or chilled
40
0207
12
00
00
- - Not cut inpieces, frozen
40
0207
13
00
00
- - Cuts andoffal, fresh or chilled
40
0207
14
 
 
- - Cuts andoffal, frozen:
 
0207
14
10
00
- - - Wings
20
0207
14
20
00
- - - Thighs
20
0207
14
30
00
- - - Livers
20
0207
14
90
00
- - - Other
20
 
 
 
 
- Of turkeys:
 
0207
24
00
00
- - Not cut inpieces, fresh or chilled
40
0207
25
00
00
- - Not cut inpieces, frozen
40
0207
26
00
00
- - Cuts andoffal, fresh or chilled
40
0207
27
 
 
- - Cuts andoffal, frozen:
 
0207
27
10
00
- - - Livers
20
0207
27
90
00
- - - Other
20
 
 
 
 
- Of ducks, geese or guinea fowls:
 
0207
32
 
 
- - Not cut inpieces, fresh or chilled:
 
0207
32
10
00
- - - Of ducks
40
0207
32
20
00
- - - Of geeseor guinea fowls
40
0207
33
 
 
- - Not cut inpieces, frozen:
 
0207
33
10
00
- - - Of ducks
40
0207
33
20
00
- - - Of geeseor guinea fowls
40
0207
34
00
00
- - Fatty livers, fresh or chilled
15
0207
35
00
00
- - Other, fresh or chilled
15
0207
36
 
 
- - Other, frozen:
 
0207
36
10
00
- - - Fatty livers
15
0207
36
90
00
- - - Other
15
 
 
 
 
 
 
07.13
 
 
 
Driedleguminousvegetables,shelled,whetherornotskinnedor split.
 
0713
10
 
 
- Peas (Pisum sativum):
 
0713
10
10
00
- - Suitable for sowing
0
0713
10
90
 
- - Other
 
0713
10
90
10
- - - Animal food
13
0713
10
90
90
- - - Other
13
0713
20
 
 
- Chickpeas (garbanzos):
 
0713
20
10
00
- - Suitable for sowing
0
0713
20
90
00
- - Other
13
 
 
 
 
- Beans (Vigna spp., Phaseolusspp.):
 
0713
31
 
 
--BeansofthespeciesVignamungo(L.)HepperorVignaradiata(L.) Wilczek:
 
0713
31
10
00
- - - Suitable for sowing
0
0713
31
90
00
- - - Other
13
0713
32
 
 
- - Small red(Adzuki) beans (Phaseolus or Vigna angularis):
 
0713
32
10
00
- - - Suitable for sowing
0
0713
32
90
00
- - - Other
13
0713
33
 
 
- - Kidney beans, includingwhite pea beans (Phaseolus vulgaris):
 
0713
33
10
00
- - - Suitable for sowing
0
0713
33
90
00
- - - Other
13
0713
39
 
 
- - Other:
 
0713
39
10
00
- - - Suitable for sowing
0
0713
39
90
00
- - - Other
13
0713
40
 
 
- Lentils:
 
0713
40
10
00
- - Suitable for sowing
0
0713
40
90
00
- - Other
13
0713
50
 
 
- Broadbeans(Viciafabavar.major)andhorsebeans(Viciafabavar. equina, Vicia faba var. minor):
 
0713
50
10
00
- - Suitable for sowing
0
0713
50
90
00
- - Other
13
0713
90
 
 
- Other:
 
0713
90
10
00
- - Suitable for sowing
0
0713
90
90
00
- - Other
13
 
 
 
 
 
 
10.08
 
 
 
Buckwheat,millet and canaryseed; other cereals.
 
1008
10
00
00
- Buckwheat
5
1008
20
00
00
- Millet
2
1008
30
00
00
- Canary seed
10
1008
90
00
00
- Othercereals
5
 
 
 
 
 
 
23.09
 
 
 
Preparationsof a kind used in animal feeding.
 
2309
10
 
 
- Dog or cat food, put up for retail sale:
 
2309
10
10
00
- - Containingmeat
0
2309
10
90
00
- - Other
0
2309
90
 
 
- Other:
 
 
 
 
 
- - Complete feed:
 
2309
90
11
00
- - - Of a kindsuitable forpoultry
8
2309
90
12
00
- - - Of a kindsuitable forswine
8
2309
90
13
00
- - - Of a kind suitable for prawns
0
2309
90
19
00
- - - Other
0
2309
90
20
00
- - Premixes, feed supplements or feed additives
0
2309
90
30
00
- - Other, containing meat
0
2309
90
90
00
- - Other
0
 
 
 
 
 
 
72.09
 
 
 
Flat-rolled products of iron or non-alloysteel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad,plated or coated.
 
 
 
 
 
- In coils, not furtherworked than cold-rolled (cold-reduced):
 
7209
15
00
00
- - Of a thickness of 3 mm or more
7
7209
16
00
00
- - Of a thickness exceeding 1 mm but less than 3 mm
7
7209
17
00
00
- - Of a thickness of 0.5 mm or more but not exceeding 1 mm
7
7209
18
 
 
- - Of a thickness of less than 0.5 mm:
 
7209
18
10
00
- - - Tin-mill black plate
3
7209
18
20
00
- - - Containing by weightless than 0.6%of carbon and of a thickness of 0.17 mm or less
7
7209
18
90
00
- - - Other
7
 
 
 
 
- Not in coils, not furtherworked thancold-rolled (cold-reduced):
 
7209
25
00
00
- - Of a thickness of 3 mm or more
7
7209
26
00
00
- - Of a thickness exceeding 1 mm but less than 3 mm
7
7209
27
00
00
- - Of a thickness of 0.5 mm or more but not exceeding 1 mm
7
7209
28
 
 
- - Of a thickness of lessthan 0.5 mm:
 
7209
28
10
00
- - - Containing by weightless than 0.6%of carbon and of a thickness of 0.17 mm or less
7
7209
28
90
00
- - - Other
7
7209
90
 
 
- Other:
 
7209
90
10
00
- - Corrugated
7
7209
90
90
00
- - Other
7
 
 
 
 
 
 
72.10
 
 
 
Flat-rolled products of iron or non-alloysteel, of a width of 600
mm or more, clad, platedor coated.
 
 
 
 
 
- Plated orcoated with tin:
 
7210
11
 
 
- - Of a thickness of 0.5 mm or more:
 
7210
11
10
00
- - - Containing by weight0.6%or more of carbon
7
7210
11
90
00
- - - Other
7
7210
12
 
 
- - Of a thickness of lessthan 0.5 mm:
 
7210
12
10
00
- - - Containing by weight0.6%or more of carbon
7
7210
12
90
00
- - - Other
7
7210
20
 
 
- Plated orcoated with lead, including terne-plate:
 
7210
20
10
00
- - Containingby weight less than 0.6% ofcarbon andof a thickness of 1.5 mm or less
0
7210
20
90
00
- - Other
0
7210
30
 
 
- Electrolytically plated or coated withzinc:
 
7210
30
10
 
- - Containingby weight lessthan 0.6% ofcarbon andof a thickness of 1.5 mm or less:
 
7210
30
10
10
- - - Of athickness of less than1.2 mm
10
7210
30
10
90
- - - Other
5
7210
30
90
 
- - Other:
 
7210
30
90
10
- - - Containing by weight 0.6% or moreof carbon andof a thickness of 1.2 mm or less
10
7210
30
90
90
- - - Other
5
 
 
 
 
- Otherwise plated or coated with zinc:
 
7210
41
 
 
- - Corrugated:
 
7210
41
10
00
- - - Of athickness not exceeding 1.2mm
12
7210
41
20
00
- - - Containing by weightless than 0.6%of carbon and of a thickness of 1.5 mm or less
10
7210
41
90
00
- - - Other
10
7210
49
 
 
- - Other:
 
7210
49
10
 
- - - Of a thickness not exceeding 1.2 mm
 
7210
49
10
10
- - - - Clad, plated orcoated by alloying surfacecontaining by weight less than 0.004%
0
7210
49
10
90
- - - - Other
12
7210
49
20
00
- - - Containing by weightless than 0.6%of carbon and of a thickness of 1.5 mm or less
10
7210
49
90
00
- - - Other
10
7210
50
00
00
- Plated orcoated with chromium oxides orwith chromium and chromium oxides
3
 
 
 
 
- Plated orcoated with aluminium:
 
7210
61
 
 
- - Plated orcoated with aluminium-zinc alloys:
 
7210
61
10
 
- - - Containing by weight lessthan 0.6% of carbon andof a thickness of 1.5 mm or less:
 
7210
61
10
10
- - - - Of a thickness not exceeding 1.2mm
12
7210
61
10
90
- - - - Other
10
7210
61
90
 
- - - Other:
 
7210
61
90
10
- - - - Of a thickness not exceeding 1.2mm
12
7210
61
90
90
- - - - Other
10
7210
69
 
 
- - Other:
 
7210
69
10
 
- - - Containing by weight lessthan 0.6% of carbon andof a thickness of 1.5 mm or less:
 
7210
69
10
10
- - - - Of a thickness not exceeding 1.2mm
12
7210
69
10
90
- - - - Other
10
7210
69
90
 
- - - Other:
 
7210
69
90
10
- - - - Of a thickness not exceeding 1.2mm
12
7210
69
90
90
- - - - Other
10
7210
70
 
 
- Painted, varnished orcoated with plastics:
 
7210
70
10
 
- - Containingby weight lessthan 0.6% ofcarbon andof a thickness
1.5 mm or less:
 
 
 
 
 
- - - Not clad,plated orcoated with metals:
 
7210
70
10
11
- - - - For production of components of products of headings 84.15,
84.18 and 84.50
3
7210
70
10
19
- - - - Other
10
7210
70
10
20
- - - Plated or coated with tin, lead, chromium oxides or withchromium and chromium oxides
3
 
 
 
 
- - - Electrolytically plated or coated withzinc and of athickness of 1.2
mm or less:
 
7210
70
10
31
- - - - For production of components of products of headings 84.15,
84.18 and 84.50
3
7210
70
10
39
- - - - Other
12
7210
70
10
40
- - - Electrolytically plated or coated withzinc and of athickness of 1.2
mm or more
5
7210
70
10
50
- - - Otherwise plated or coated with zinc or aluminium and of a thickness of 1.2 mm or more
10
7210
70
10
60
- - - Plated orcoated withzinc or aluminium and of a thickness not exceeding 1.2 mm
12
7210
70
10
90
- - - Other
0
7210
70
90
 
- - Other:
 
 
 
 
 
- - - Not clad,plated orcoated with metals:
 
7210
70
90
11
- - - - For production of components of products of headings 84.15,
84.18 and 84.50
3
7210
70
90
19
- - - - Other
10
7210
70
90
20
- - - Plated or coated with tin, lead, chromium oxides or withchromium and chromium oxides
3
 
 
 
 
- - - Electrolytically plated or coated withzinc and of athickness of 1.2
mm or less:
 
7210
70
90
31
- - - - For production of components of products of headings 84.15,
84.18 and 84.50
3
7210
70
90
39
- - - - Other
10
7210
70
90
40
- - - Electrolytically plated or coated withzinc and of athickness of 1.2
mm or more
5
7210
70
90
50
- - - Otherwise plated or coated with zinc or aluminium and of a thickness of 1.2 mm or more
10
7210
70
90
60
- - - Plated orcoated withzinc or aluminium and of a thickness not exceeding 1.2 mm
12
7210
70
90
90
- - - Other
0
7210
90
 
 
- Other:
 
7210
90
10
 
- - Containingby weight lessthan 0.6% ofcarbon andof a thickness not exceeding 1.5 mm:
 
7210
90
10
10
- - - Not clad,plated orcoated with metals
5
7210
90
10
20
- - - Plated or coated with tin, lead, chromium oxides or withchromium and chromium oxides
3
7210
90
10
30
- - - Electrolytically platedor coated with zinc and of a thickness not exceeding 1.2 mm
10
7210
90
10
40
- - - Electrolytically plated or coated withzinc and of athickness of 1.2
mm or more
5
7210
90
10
50
- - - Otherwise plated or coated with zinc or aluminium and of a thickness of 1.2 mm or more
10
7210
90
10
60
- - - Plated orcoated withzinc or aluminium and of a thicknessof not exceeding 1.2 mm
12
7210
90
10
90
- - - Other
0
7210
90
90
 
- - Other:
 
7210
90
90
10
- - - Not clad,plated orcoated with metals
5
7210
90
90
20
- - - Plated or coated with tin, lead, chromium oxides or withchromium and chromium oxides
3
7210
90
90
30
- - - Electrolytically platedor coated with zinc and of a thickness not exceeding 1.2 mm
10
7210
90
90
40
- - - Electrolytically plated or coated withzinc and of athickness of 1.2
mm or more
5
7210
90
90
50
- - - Otherwise plated or coated with zinc or aluminium and of a thickness of 1.2 mm or more
10
7210
90
90
60
- - - Plated orcoated withzinc or aluminium and of a thicknessof not exceeding 1.2 mm
12
7210
90
90
90
- - - Other
0