THE MINISTER OF FINANCE | SOCIALISTREPUBLIC OF VIET NAM |
No. 15/2005/QD-BTC | Hanoi, March 17, 2005 |
DECISION
ADJUSTING THE PREFERENTIAL IMPORT TAX RATES OF A NUMBER OF ELECTRONIC ACCESSORIES AND SPARE PARTS
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the 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 Tariff according the list of import tax-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the XIth National Assembly Standing Committee, amending and supplementing the Tariff according to the list of import tax-liable commodity groups;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing a Number of Articles 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 electronic accessories and spare parts under Headings No. 8504, 8522, 8529, 8532, 8534, 8540 and 8541 defined in the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003 into new preferential import tax rates defined in the list enclosed herewith.
Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette.
| FOR THE MINISTER OF FINANCE |
LIST
OF AMENDED IMPORT TAX RATES OF A NUMBER OF ELECTRONIC ACCESSORIES AND SPARE PARTS DEFINED IN THE PREFERENTIAL IMPORT TARIFF
(Issued together with the Finance Minister’s Decision No. 15/2005/QD-BTC of March 17, 2005)
Code | Description | Tax rate (%) | ||
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 | 5 |
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: |
|
|
|
| - - - 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 |
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 | 5 |
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 | 5 |
8522 | 90 | 99 | - - - Other | 5 |
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) | 5 |
8529 | 90 | 34 | - - - For goods of subheading 85.26 | 0 |
8529 | 90 | 35 | - - - For goods of subheading 85.28 | 5 |
8529 | 90 | 36 | - - - For goods of subheading 8525.30 | 0 |
8529 | 90 | 37 | - - - For goods of subheading 8527.12 or 8527.32 | 5 |
8529 | 90 | 39 | - - - Other | 5 |
|
|
| - - Other: |
|
8529 | 90 | 91 | - - - For television | 5 |
8529 | 90 | 92 | - - - For radio-telephony or radio-telegraphy only | 10 |
8529 | 90 | 93 | - - - Other, of goods of heading 85.28 | 5 |
8529 | 90 | 99 | - - - Other | 5 |
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) | 5 |
|
|
| ‑ Other fixed capacitors [ITA1/A-056]: |
|
8532 | 21 | 00 | - - Tantalum [ITA1/A-057] | 10 |
8532 | 22 | 00 | - - Aluminum electrolytic [ITA/A-058] | 10 |
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] | 5 |
8532 | 29 | 00 | - - Other [ITA1/A-062] | 5 |
8532 | 30 | 00 | - Variable or adjustable (pre‑set) capacitors [ITA1/A-063] | 5 |
8532 | 90 |
| - Parts: [ITA1/A-064] |
|
8532 | 90 | 10 | - - Used with capacity of 500 kVA or more | 5 |
8532 | 90 | 90 | - - Other | 5 |
8534 |
|
| Printed circuits [ITA1/A-072] |
|
8534 | 00 | 10 | - Single-sided | 0 |
8534 | 00 | 20 | - Double-sided | 0 |
8534 | 00 | 30 | - Multi-layer | 0 |
8534 | 00 | 90 | - Other | 0 |
8540 |
|
| Thermionic, cold cathode or photo‑cathode valves and tubes (for example, vacuum or vapor 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 | 15 |
8540 | 11 | 90 | - - - Other | 20 |
8540 | 12 | 00 | - - Black and white or other monochrome |
|
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 |
|
|
| - - 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 | 15* |
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 |
8541 |
|
| Diodes, transistors and similar semi‑conductor devices; photosensitive semi‑conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo‑electric crystals |
|
8541 | 10 | 00 | - Diodes, other than photosensitive or light emitting diodes [ITA1/A-078] | 0 |
|
|
| ‑ Transistors, other than photosensitive transistors: |
|
8541 | 21 | 00 | - - With a dissipation rate of less than 1 W [ITA1/A-079] | 0 |
8541 | 29 | 00 | - - Other [ITA1/A-080] | 0 |
8541 | 30 | 00 | - Thyristors, diacs and triacs, other than photosensitive devices [ITA1/A-081] | 0 |
8541 | 40 |
| - Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes: [ITA1/A-082] |
|
8541 | 40 | 10 | - - Light emitting diodes | 0 |
8541 | 40 | 20 | - - Photocells, including photodiodes and phototransistors | 0 |
|
|
| - - Other: |
|
8541 | 40 | 91 | - - - For use with articles of heading 85.25 | 0 |
8541 | 40 | 99 | - - - Other | 0 |
8541 | 50 | 00 | - Other semiconductor devices [ITA1/A-083] | 0 |
8541 | 60 | 00 | - Mounted piezo‑electric crystals [ITA1/A-084] | 0 |
8541 | 90 | 00 | - Parts [ITA1/A-085] | 0 |
Notes: In the tax rate column of the above-said list, a number of commodity items are marked with (*) next to their preferential import tax rates. The mark (*) denotes that a commodity item of this code enjoys the preferential import tax rate defined in Table II issued together with the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003. -