THE MINISTRY OF FINANCE | SOCIALISTREPUBLIC OF VIET NAM |
No: 08/2006/QD-BTC | Hanoi, February 8, 2006 |
DECISION
ADJUSTMENT OF PREFERENTIAL IMPORT DUTY RATES ON ELECTRONIC COMPONENTS
THE MINISTER OF FINANCE
Pursuant to the Law No. 45/2005/QH11 dated June 14, 2005 on Import Tax and Export Tax;
Pursuant to the Resolution No. 977/2005/NQ-UBTVQH dated December 13, 2005 of the National Assembly Standing Committee’s 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 tax rate bracket for each commodity group;
Pursuant to the Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government providing the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government providing the functions, tasks, powers and organizational structures of the Ministry of Finance;
Pursuant to the Decree No. 149/2005/ND-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Import Tax and Export Tax.
On the proposal of the Director of the Tax Policy Department,
DECIDES
Article 1. To amend the preferential import tax rates of a number of electronic accessories and spare parts specified in the Finance Minister’s Decision No. 110/2003/QD-BTC dated July 25, 2003 which was amended in the Finance Minister’s Decision No. 15/2005/QD-BTC dated March 17, 2005 into new ones specified in the list enclosed herewith.
Article 2:
This Decision shall be effective after 15 days from the date of its publication on Official Gazette and applicable to customs declarations submitted to customs agencies onwards.
| FOR THE MINISTRER OF FINANCE |
PREFERENTIAL
IMPORT DUTY RATES SLAPPED ON A NUMBER OF ELECTRONIC PARTS AND COMPONENTS (TABLE I)
(Promulgated in conjunction with Decision 08/2006/QD-BTC dated February 8, 2006 of the Ministry of Finance)
HS code | Description/items | Tax Rate (%) | ||
7011 |
|
| Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode‑ray tubes or the like |
|
7011 | 10 |
| - For electric lighting: |
|
7011 | 10 | 10 | - - Stem | 5 |
7011 | 10 | 90 | - - Other | 30 |
7011 | 20 |
| - For cathode‑ray tubes: |
|
7011 | 20 | 10 | - - Television tubes | 0 |
7011 | 20 | 90 | - - Other | 0 |
7011 | 90 |
| - Other: |
|
7011 | 90 | 10 | - - Television tubes | 0 |
7011 | 90 | 90 | - - Other | 30 |
|
|
|
|
|
8504 |
|
| Electrical transformers, static converters (for example, rectifiers) and inductors. |
|
8504 | 10 | 00 | - Ballasts for discharge lamps or tubes | 15 |
|
|
| ‑ Liquid dielectric transformers: |
|
8504 | 21 |
| - - Having a power handling capacity not exceeding 650 kVA: |
|
8504 | 21 | 10 | - - - Step-voltage regulators; instrument transformers with handling capacity not exceeding 5 kVA | 30 |
|
|
| - - - Other: |
|
8504 | 21 | 91 | - - - - Having a power handling capacity exceeding 10 kVA | 30 |
8504 | 21 | 99 | - - - - Other | 30 |
8504 | 22 |
| - - Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA: |
|
|
|
| - - - Step-voltage regulators: |
|
8504 | 22 | 11 | - - - - Of a high side voltage of 66,000 volts or more | 30 |
8504 | 22 | 19 | - - - - Other | 30 |
8504 | 22 | 90 | - - - Other | 30 |
8504 | 23 |
| - - Having a power handling capacity exceeding 10,000 kVA: |
|
8504 | 23 | 10 | - - - Having a power handling capacity not exceeding 15,000 kVA | 5 |
8504 | 23 | 20 | - - - Having a power handling capacity exceeding 15,000 kVA | 5 |
|
|
| ‑ Other transformers: |
|
8504 | 31 |
| - - Having a power handling capacity not exceeding 1 kVA: |
|
8504 | 31 | 10 | - - - Instrument potential transformers | 30 |
8504 | 31 | 20 | - - - Instrument current transformers | 30 |
8504 | 31 | 30 | - - - Flyback transformers | 3 |
8504 | 31 | 40 | - - - Intermediate frequency transformers | 30 |
8504 | 31 | 50 | - - - Step up/down transformers, slide regulators, stabilizers |
30 |
8504 | 31 | 90 | - - - Other | 30* |
8504 | 32 |
| - - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA: |
|
8504 | 32 | 10 | - - - Instrument transformers, (potential and current) of a power handling capacity not exceeding 5 kVA | 30* |
8504 | 32 | 20 | - - - Used with toys, scale models or similar recreational models | 30 |
8504 | 32 | 30 | - - - Other, high frequency | 0 |
|
|
| - - - Other: |
|
8504 | 32 | 91 | - - - - Of a power handling capacity not exceeding 10 kVA | 30* |
8504 | 32 | 99 | - - - - Of a power handling capacity exceeding 10 kVA | 30* |
8504 | 33 |
| - Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA: |
|
8504 | 33 | 10 | - - - Of high side voltage of 66,000 volts or more | 30* |
8504 | 33 | 90 | - - - Other | 30* |
8504 | 34 |
| - - Having a power handling capacity exceeding 500 kVA: |
|
8504 | 34 |
| - - - Having a power handling capacity not exceeding 15,000 kVA: |
|
8504 | 34 | 11 | - - - - Having a power handling capacity exceeding 10,000 kVA or of high side voltage of 66,000 volts or more | 30 |
8504 | 34 | 19 | - - - - Other | 30 |
8504 | 34 | 20 | - - - Having a power handling capacity exceeding 15,000 kVA | 30 |
8504 | 40 |
| - Static converters: |
|
|
|
| - - Static converters for automatic data processing machines and units thereof, and telecommunications apparatus: [ITA1/A-024] |
|
8504 | 40 | 11 | - - - UPS | 5 |
8504 | 40 | 19 | - - - Other | 0 |
8504 | 40 | 20 | - - Battery chargers having a rating exceeding 100 kVA | 0 |
8504 | 40 | 30 | - - Other rectifiers | 0 |
8504 | 40 | 40 | - - Other inverters | 0 |
8504 | 40 | 90 | - - Other | 0 |
8504 | 50 |
| - Other inductors: |
|
|
|
| - - Having a power handling capacity exceeding of 2,500 kVA but not exceeding 10,000 kVA: |
|
8504 | 50 | 11 | - - - Inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus [ITA1/A-025] | 0 |
8504 | 50 | 12 | - - - Other chip type fixed inductors [ITA/2] | 0 |
8504 | 50 | 19 | - - - Other | 0 |
|
|
| - - Having a power handling capacity exceeding 10,000 kVA: |
|
8504 | 50 | 21 | - - - Inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus | 0 |
8504 | 50 | 22 | - - - Other chip type fixed inductors | 0 |
8504 | 50 | 29 | - - - Other | 0 |
|
|
| - - Other: |
|
8504 | 50 | 91 | - - - Chip type fixed inductors [ITA/2] | 0 |
8504 | 50 | 99 | - - - Other | 0 |
8504 | 90 |
| - Parts: |
|
8504 | 90 | 10 | - - Of goods of subheading of 8504.10.00 | 5 |
8504 | 90 | 20 | - - Printed circuit assemblies for the goods of subheading 8504.40.11, 8504.40.19 or 8504.50.11 [ITA1/B-199] | 0 |
8504 | 90 | 30 | - - For electrical transformers of capacity not exceeding 10,000 kVA | 5 |
8504 | 90 | 40 | - - For electrical transformers of capacity exceeding 10,000 kVA | 0 |
8504 | 90 | 50 | - - Other, for inductors of capacity not exceeding 2,500 kVA | 0 |
8504 | 90 | 60 | - - Other, for inductors of capacity exceeding 2,500 kVA | 0 |
8504 | 90 | 90 | - - Other | 0 |
|
|
|
|
|
8518 |
|
| Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets |
|
8518 | 10 |
| - Microphones and stands therefor: |
|
|
|
| - - Microphones: |
|
8518 | 10 | 11 | - - - Microphones having a frequency range of 300 Hz to 3.4 kHz with a diameter of not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use [ITA1/A- 034] | 20 |
8518 | 10 | 19 | - - - Other microphones, whether or not with their stands | 20 |
8518 | 10 | 90 | - - Other | 20 |
|
|
| ‑ Loudspeakers, whether or not mounted in their enclosures: |
|
8518 | 21 | 00 | - - Single loudspeakers, mounted in their enclosures | 10 |
8518 | 22 | 00 | - - Multiple loudspeakers, mounted in the same enclosure | 10 |
8518 | 29 |
| - - Other: |
|
8518 | 29 | 10 | - - - Box assembly speakers | 10 |
8518 | 29 | 20 | - - - Loudspeakers, without housing, having a frequency range of 300 Hz to 3.4 kHz with a diameter of not exceeding 50 mm, for telecommunication use [ITA1/A-036] | 10 |
8518 | 29 | 90 | - - - Other | 10 |
8518 | 30 |
| - Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: |
|
8518 | 30 | 10 | - - Headphones | 20 |
8518 | 30 | 20 | - - Earphones | 20 |
8518 | 30 | 30 | - - Combined microphone / speaker sets | 20 |
8518 | 30 | 40 | - - For line telephone handsets [ITA1/A-035] | 20 |
8518 | 30 | 90 | - - Other | 20 |
8518 | 40 |
| - Audio‑frequency electric amplifiers: |
|
8518 | 40 | 10 | - - Audio-frequency electric amplifiers, having 6 or more input signal lines, with or without elements for capacity amplifier | 10 |
8518 | 40 | 20 | - - Electric amplifiers when used as repeaters in line telephony products falling within the Information Technology Agreement (ITA) [ITA1/B-192] | 20 |
8518 | 40 | 30 | - - Audio frequency amplifiers used as repeaters in telephony other than line telephony [ITA/2] | 10 |
8518 | 40 | 90 | - - Other | 30 |
8518 | 50 |
| - Electric sound amplifier sets: |
|
8518 | 50 | 10 | - - Of an output of 240 W or more | 10 |
8518 | 50 | 20 | - - Sound amplifier sets combined with loudspeaker line for broadcasting, having voltage of 50 V to 100 V | 10 |
8518 | 80 | 90 | - - Other | 30 |
8518 | 90 |
| - Parts: |
|
8518 | 90 | 10 | - - Parts including printed circuit assemblies of goods of subheading 8518.10.11, 8518.29.20, 8518.30.40 or 8518.40.20 [ITA1/B-192] [ITA1/B-199] | 10 |
8518 | 90 | 20 | - - Parts of goods of subheadings 8518.40.10, 8518.50.10 and 8518.50.20 | 0 |
8518 | 90 | 90 | - - Other | 10 |
|
|
|
|
|
8522 |
|
| Parts and accessories suitable for use solely or principally with the apparatus of headings 85.19 to 85.21. |
|
8522 | 10 |
| - Pick‑up cartridges: |
|
8522 | 10 | 10 | - - For special use in cinematographic, television, broadcasting | 0 |
8522 | 10 | 90 | - - Other | 0 |
8522 | 90 |
| - Other: |
|
8522 | 90 | 10 | - - Printed circuit boards assemblies for television, broadcasting, cinematographic sound recorders and reproducers | 5 |
8522 | 90 | 20 | - - Printed circuit boards assemblies for telephone answering machines (ITA1/B-199] | 10 |
8522 | 90 | 30 | - - Other printed circuit boards assemblies | 3 |
8522 | 90 | 40 | - - Audio or video tapedecks and compact disc mechanisms | 0 |
8522 | 90 | 50 | - - Audio or visual reproduction heads, magnetic type; magnetic erasing heads and rods | 0 |
|
|
| - - Other: |
|
8522 | 90 | 91 | - - - Other parts and accessories of television, broadcasting, cinematographic sound recorders and reproducers | 5 |
8522 | 90 | 92 | - - - Other parts of telephone answering machines | 10 |
8522 | 90 | 93 | - - - Other parts and accessories for goods of subheadings 8519.92, 8519.93, 8519.99 and headings 85.20 (other than for telephone answering machines) or 85.21 | 3 |
8522 | 90 | 99 | - - - Other | 3 |
|
|
|
|
|
8529 |
|
| Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28. |
|
8529 | 10 |
| - Aerials and aerial reflectors of all kinds; parts suitable for use therewith: |
|
8529 | 10 | 10 | - - Aerials or antennae of a kind used with apparatus for radio-telephony and radio- telegraphy [ITA1/A-052]; parts of paging alert devices [ITA1/B-197] | 10 |
8529 | 10 | 20 | - - Parabolic aerial reflector dishes for direct broadcast multi-media systems and parts thereof | 10 |
8529 | 10 | 30 | - - Telescopic, rabbit and dipole antennae for television or radio receivers | 20 |
8529 | 10 | 40 | - - Aerial filters and separators [ITA/2] | 10 |
|
|
| - - Parts mounted on PCB and / or cabinet / cabinet parts: |
|
8529 | 10 | 51 | - - - For use with transmission apparatus or reception apparatus for radio-telegraphy, radio-telephony, radio-broadcasting or television | 10 |
8529 | 10 | 59 | - - - Other | 10 |
8529 | 10 | 60 | - - Wave guide (feed horn) | 10 |
|
|
| - - Other: |
|
8529 | 10 | 91 | - - - For radio-telephony or radio-telegraphy | 10 |
8529 | 10 | 92 | - - - For transmission apparatus for radio-broadcasting or television | 10 |
8529 | 10 | 99 | - - - Other | 10 |
8529 | 90 |
| - Other: |
|
|
|
| - - Parts including printed circuit assemblies of the following: transmission apparatus other than radio-broadcasting or television transmission; digital still image video cameras; portable receivers for calling, alerting or paging [ITA1/A-053] and paging alert devices, including pagers [ITA1/B-197]: |
|
8529 | 90 | 11 | - - - For cellular phones | 5 |
8529 | 90 | 12 | - - - Other | 0 |
8529 | 90 | 20 | - - For decoders, other than those of 8529.90.11 and 8529.90.12 | 0 |
|
|
| - - Printed circuit boards, assembled, other than those of 8529.90.11 and 8529.90.12: |
|
8529 | 90 | 31 | - - - For goods of subheading 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (for radio-telephony or radio-telegraphy only) | 10 |
8529 | 90 | 32 | - - - For the goods of 8525.10 or 8525.20 (not for radio-telephony or radio-telegraphy) | 0 |
8529 | 90 | 33 | - - - For the goods of 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (not for radio-telephony or radio-telegraphy) | 3 |
8529 | 90 | 34 | - - - For goods of subheading 85.26 | 0 |
8529 | 90 | 35 | - - - For goods of subheading 85.28 | 3 |
8529 | 90 | 36 | - - - For goods of subheading 8525.30 | 0 |
8529 | 90 | 37 | - - - For goods of subheading 8527.12 or 8527.32 | 3 |
8529 | 90 | 39 | - - - Other | 3 |
|
|
| - - Other: |
|
8529 | 90 | 91 | - - - For television | 3 |
8529 | 90 | 92 | - - - For radio-telephony or radio-telegraphy only | 10 |
8529 | 90 | 93 | - - - Other, of goods of heading 85.28 | 3 |
8529 | 90 | 99 | - - - Other | 3 |
|
|
|
|
|
8532 |
|
| Electrical capacitors, fixed, variable or adjustable (pre‑set). |
|
8532 | 10 | 00 | - Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) | 3 |
|
|
| ‑ Other fixed capacitors [ITA1/A-056]: |
|
8532 | 21 | 00 | - - Tantalum [ITA1/A-057] | 7 |
8532 | 22 | 00 | - - Aluminum electrolytic [ITA/A-058] | 7 |
8532 | 23 | 00 | - - Ceramic dielectric, single layer [ITA1/A-059] | 0 |
8532 | 24 | 00 | - - Ceramic dielectric, multilayer [ITA1/A-060] | 0 |
8532 | 25 | 00 | - - Dielectric of paper or plastics [ITA1/A-061] | 3 |
8532 | 29 | 00 | - - Other [ITA1/A-062] | 3 |
8532 | 30 | 00 | - Variable or adjustable (pre‑set) capacitors [ITA1/A-063] | 3 |
8532 | 90 |
| - Parts: [ITA1/A-064] |
|
8532 | 90 | 10 | - - Used with capacity of 500 kVA or more | 3 |
8532 | 90 | 90 | - - Other | 3 |
|
|
|
|
|
8533 |
|
| Electrical resistors (including rheostats and potentiometers), other than heating resistors |
|
8533 | 10 |
| - Fixed carbon resistors, composition or film type: [ITA1/A-065] |
|
8533 | 10 | 10 | - - Surface mounted | 3 |
8533 | 10 | 90 | - - Other | 3 |
|
|
| ‑ Other fixed resistors: |
|
8533 | 21 | 00 | - - For a power handling capacity not exceeding 20 W [ITA1/A-066] | 3 |
8533 | 29 | 00 | - - Other | 3 |
|
|
| ‑ Wirewound variable resistors, including rheostats and potentiometers: |
|
8533 | 31 | 00 | - - For a power handling capacity not exceeding 20 W [ITA1/A-068] | 3 |
8533 | 39 | 00 | - - Other [ITA1/A-069] | 3 |
8533 | 40 | 00 | - Other variable resistors, including rheostats and potentiometers [ITA1/A-070] | 3 |
8533 | 90 | 00 | - Parts [ITA1/A-072] | 3 |
|
|
|
|
|
8540 |
|
| Thermionic, cold cathode or photo‑cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode‑ray tubes, television camera tubes). |
|
|
|
| ‑ Cathode‑ray television picture tubes, including video monitor cathode‑ray tubes: |
|
8540 | 11 |
| - - Color: |
|
8540 | 11 | 10 | - - - Flat monitor | 5* |
8540 | 11 | 90 | - - - Other | 15 |
8540 | 12 | 00 | - - Black and white or other monochrome | 10 |
8540 | 20 |
| - Television camera tubes; image converters and intensifiers; other photo-cathode tubes: |
|
8540 | 20 | 10 | - - For use with articles of heading 85.25 | 10 |
8540 | 20 | 90 | - - Other | 10 |
8540 | 40 |
| - Data/graphic display tubes, color, with a phosphor dot screen pitch smaller than 0.4 mm: [ITA1/B-195] |
|
8540 | 40 | 10 | - - For use with articles of heading 85.25 | 0 |
8540 | 40 | 90 | - - Other | 0 |
8540 | 50 |
| - Data/graphic display tubes, black and white or other monochrome: |
|
8540 | 50 | 10 | - - For use with articles of heading 85.25 | 0 |
8540 | 50 | 90 | - - Other | 0 |
8540 | 60 | 00 | - Other cathode-ray tubes | 0 |
|
|
| ‑ Microwave tubes (for example, magnetrons, klystrons, traveling wave tubes, carcinotrons), excluding grid‑controlled tubes |
|
8540 | 71 |
| - - Magnetrons: |
|
8540 | 71 | 10 | - - - For use with articles of heading 85.25 | 0 |
8540 | 71 | 90 | - - - Other | 0 |
8540 | 72 |
| - - Klystrons: |
|
8540 | 72 | 10 | - - - For use with articles of heading 85.25 | 0 |
8540 | 72 | 90 | - - - Other | 0 |
8540 | 79 |
| - - Other: |
|
8540 | 79 | 10 | - - - For use with articles of heading 85.25 | 0 |
8540 | 79 | 90 | - - - Other | 0 |
|
|
| ‑ Other valves and tubes: |
|
8540 | 81 |
| - - Receivers or amplifier valves and tubes: |
|
8540 | 81 | 10 | - - - For use with articles of heading 85.25 | 0 |
8540 | 81 | 90 | - - - Other | 0 |
8540 | 89 |
| - - Other |
|
8540 | 89 | 10 | - - - For use with articles of heading 85.25 | 0 |
8540 | 89 | 90 | - - - Other | 0 |
|
|
| ‑ Parts: |
|
8540 | 91 |
| - - Of cathode‑ray tubes: |
|
8540 | 91 | 10 | - - - For use with articles of heading 85.25 | 0 |
8540 | 91 | 20 | - - - Beam directing coils and voltage transforming coils | 10* |
8540 | 91 | 90 | - - - Other | 0 |
8540 | 99 |
| - - Other: |
|
8540 | 99 | 10 | - - - Of microwave tubes | 0 |
8540 | 99 | 20 | - - - For use with articles of heading 85.25 | 0 |
8540 | 99 | 90 | - - - Other | 0 |
PREFERENTIAL
IMPORT DUTY RATES SLAPPED ON A NUMBER OF ELECTRONIC PARTS AND COMPONENTS (TABLE II)
(Promulgated in conjunction with Decision 08/2006/QD-BTC dated February 8, 2006 of the Ministry of Finance)
No. | Description/items | HS code | Tax Rate (%) |
1 | Television tubes use cathode‑ray including tubes of video monitors, 21 inches | 8540.11.10 | 10 |
2 | Voltage transforming coils | 8540.91.20 | 3 |