Bản dịch văn bản 383/1998/QĐ-BTC
Decision 383/1998/QĐ-BTC
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 1998-03-30

DECISION No.383/1998/QD-BTC OF MARCH 30, 1998 AMENDING AND SUPPLEMENTING THE NAMES AND TAX RATES OF A NUMBER OF GOODS ITEMS IN THE IMPORT TARIFF THE MINISTER OF FINANCE Pursuant to Article 8 of the Law on Export Tax and Import Tax adopted by the National Assembly on December 26, 1991; Pursuant to import tax brackets issued together with Resolution No.537a/NQ-HDNN8 of February 22, 1992 of the State Council, which was amended and supplemented by Resolution No.31-NQ/UBTVQH9 of March 9, 1993, Resolution No.174-NQ/UBTVQH9 of March 26, 1994, Resolution No.290-NQ/UBTVQH9 of September 7, 1995, Resolution No.293-NQ/UBTVQH9 of November 8, 1995 and Resolution No.416-NQ/UBTVQH9 of August 5, 1997 of the Standing Committee of the IXth National Assembly; Pursuant to the competence defined in Article 3 of Decision No.280-TTg of May 28, 1994 of the Prime Minister promulgating the Export Tariff, Import Tariff together with Decree No.54-CP; After consulting the concerned ministries and branches, DECIDES: Article 1.- To amend and supplement in detail the names and import tax rates of a number of goods items in the Import Tariff issued together with Decision No.280-TTg of May 28, 1994 of the Prime Minister and the lists of amendments and supplements to the Import Tariff issued together with Decision No.1188-TC/QD/TCT of November 20, 1995; Decision No.443-TC/QD/TCT of May 4, 1996, Decision No.861A-TC/QD/TCT of September 15, 1996, Decision No.02-TC/QD/TCT of January 2, 1997; Decision No.257-TC/QD/TCT of March 31, 1997, Decision No.496A-TC/QD/TCT of July 15, 1997 and Decision No.848-TC/QD/TCT of November 1st, 1997 of the Minister of Finance into the new names and import tax rates specified in the list of the amendments to names and import tax rates of a number of good items issued together with this Decision. Article 2.- To separate the functional parts, which have been completely assembled and imported together with the CKD or IKD component sets of automobiles, motorbikes, refrigerators, engines, television sets, radio receivers, radio cassettes and video cassette recorders, from such complete component sets in the CKD and IKD forms of such goods items for the purpose of separate tax calculation according to code numbers and tax rates of such functional parts as specified in the current Import Tariff. For separate details and components of the above-said goods items, which have not yet been assembled into functional parts and are up to the CKD or IKD assembly standards, the import tax shall still be calculated according to the tax rates prescribed for such kinds of components. Article 3.- This Decision takes effect and applies to all import goods declarations registered with the customs office as from April 25, 1998. For goods items in the commodity groups prescribed in Article 1 of this Decision, which are not amended and/or supplemented, the import tax rates prescribed in Decision No.280-TTg of May 28, 1994 of the Prime Minister and the lists of the amendments and supplements to the Import Tariff issued together with Decision No.1188-TC/QD/TCT of November 20, 1995, Decision No.443-TC/QD/TCT of May 4, 1996, Decision No.861A-TC/QD/TCT of September 15, 1996, Decision No.02-TC/QD/TCT of January 2, 1997, Decision No.257-TC/QD/TCT of March 31, 1997, Decision No.496A-TC/QD/TCT of July 15, 1997 and Decision No.848-TC/QD/TCT of November 1st, 1997 of the Minister of Finance, shall continue to apply. For the Minister of Finance Vice Minister VU MONG GIAO THE LIST OF THE AMENDMENTS AND SUPPLEMENTS TO THE NAMES AND TAX RATES OF A NUMBER OF GOODS ITEMS IN THE IMPORT TARIFF (Issued together with Decision No.383/1998/QD/BTC of March 30, 1998 of the Minister of Finance) Code number Names of commodity groups Tax rates (%) 1 2 3 0301 Live fish 0301.10 - Ornamental fish 30 0301.90 - Other live fishes: .. .. .. 0301.90.90 -- Others 30 0301.91 - Salmon 30 0301.92 - Eel 30 0301.93 - Carp: .. .. .. 0301.93.90 -- Others 30 0301.99 - Other fishes: .. .. .. 0301.99.90 -- Others 30 0302.00 Fresh and frozen fish except fish fillet and other kinds of fish meat of Heading No.0304 30 0303.00 Chilled fish except fish fillet and other kinds of fish meat o f Heading No.0304 30 0304.00 Fish fillet and other kinds of fish meat (minced or not): fresh, frozen or chilled 30 0305.00 Fish, dried, salted or in brine, smoked fish, cooked or not before or during the smoking process, fish powder for humarn consumption 30 0306.00 Crustaceans (crabs, shrimps) in shell or not, live, fresh, frozen, chilled, dried, salted or in brine. Crustaceans in shells, steamed or boiled; frozen, chilled, dried, salted or in brine or not .. .. .. 0306.00.90 - Others 30 0307.00 Mollusk, in shell or not, live, fresh, frozen, chilled, dried, salted or in brine; other aquatic invertebrates other than crustaceans and mollusks, live, fresh, frozen, chilled, dried, salted or in brine 0307.00.90 - Others 30 0701 - Potatoes, fresh or chilled .. .. .. 0701.90 -- Others 30 0702.00 Tomatoes, fresh or chilled 30 0703.00 - Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled .. .. .. 0703.00.90 - Others 30 0704.00 Cabbage, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled 30 0705.00 Lettuce and chicory, fresh or chilled 30 0706.00 Carrots, beets, salad radishes, celery, edible tubers and roots, fresh or chilled 30 0707.00 Cucumbers and gherkins, fresh or chilled 30 0708.00 Leguminous vegetables, shelled or unshelled, fresh or chilled 30 0709.00 Other vegetables, fresh or chilled 30 0710.00 Vegetables (whether or not cooked by steaming or boiling), chilled 30 0711.00 Vegetables temporarily preserved (for example, by sulfur dioxide gas, in brine, in sulfur water or in other preservative solutions), but not for instant consumption 30 0712.00 Dried vegetables, in whole, cut, sliced, broken or in powder, but not further processed 30 0713.00 - Dried leguminous vegetables, shelled, whether or not skinned or split .. .. .. 0713.00.90 -- Others 30 0812.00 Fruits and nuts, provisionally preserved (for example, by sulfur dioxide gas, in sulfur water, in brine or in other preservative solutions), but not for instant consumption 30 2103.00 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard. 2103.10 - Soya sauces (including Chinese-type soya sauce) 50 2103.20 - Tomato ketchup and other tomato sauces 50 2103.30 - Mustard flour and meal and prepared mustard 50 2103.90 - Others: .. .. .. 2103.90.20 -- Seasonings 50 2103.90.30 -- Fish sauce 50 2103.90.90 -- Others 50 2401 Tobacco, tobacco refuse .. .. .. 2401.40 - Tobacco stem 15 2809.00 Diphosphorus pentaoxide, phosphoric acid and polyphosphoric acid 2809.00.10 - Phosphoric acid 10 .. .. .. 2815 Sodium hydroxide (caustic soda); potassium hydroxide (potash); peroxides of sodium or potassium 2815.00.10 -- Caustic soda 10 .. .. .. 2839 Silicates, commercial alkali metal silicates 2839.00.10 - Sodium cyantate (SDC) 0 2839.00.90 - Other 0 2904.00 - Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated .. .. .. 2904.00.20 - Dimethyl sulphate (DMS) 1 .. .. .. 2941 Antibiotics of various kinds 2941.10 - Penicillin and derivatives thereof with a penicillanic acid structure; salts thereof 0 .. .. .. 2941.90 - Others: 2941.90.10 -- Amoxicilline and derivatives thereof 7 2941.90.20 -- Gentamycine and derivatives thereof; salts thereof 0 2941.90.90 --- Others 0 3004 Pharmaceuticals (other than those of Headings No.3002, 3005, 3006) containing mixed or unmixed products for prophylactic or therapeutic use, prepared in doses or put up in packings for retail sale .. .. .. 3004.20 - Those containing other antibiotics: .. .. .. -- Containing Sulfamethoxazol (SMZ) and derivatives thereof: 3004.20.81 --- Containing Sulfamethoxazol Cotrimoxazol, TM, Trimazol... (SMZ + trimethoprim) (taken by mouth) and special medicines thereof 10 .. .. .. --- Containing Gentamycine and derivatives thereof: 3004.20.91 --- Gentamycine sulphate, in ampules of 80 mg or 40 mg 10 3004.20.92 --- Ointment 10 3004.20.99 --- Other 0 - Containing hormones or other products of Heading No.2937, but not containing antibiotics: 3004.39 -- Other 3004.39.10 --- Dexamethazol (in tablets or ointment form), Diazepam, Prednisolon, Rifampicin (in tablets) 5 3004.39.90 --- Other 0 3004.40 - Containing alkaloids or alkaloid derivatives but not containing hormones or other products of Heading No.2937 or antibiotics 3004.40.10 -- Morphine and preparations with equivalent effect (injection) 10 -- Phenobarbital (gardenal): 3004.40.21 --- Gardenal in tablets 10 3004.40.29 --- Other 5 3004.40.30 --- Quinine hydrochloride and dihydrochloride (for injection) 5 3004.40.40 --- Quinine sulphate (in tablets) 5 3004.50 - Those pharmaceuticals that contain vitamins or other products of Heading No.29.36: -- Vitamins A, D, K (for injection or taken by mouth): 3004.50.11 --- Vitamin A 10 3004.50.19 --- Others 0 .. .. .. 3004.50.30 -- Vitamins B1, B2, B6, B12 in any concentrate (for injection or taken by mouth) 10 .. .. .. -- Others 3004.50.91 --- Vitamin PP 5 3004.50.99 --- Others 0 3004.90 - Others: .. .. .. 3004.90.21 --- Sodiumchloride serum 0.9% (for injection or transmission) 10 3004.90.22 --- Glucose serum 5% (for injection), Dextrose serum 5% (for injection or transmission) 10 .. .. .. -- Other medicines, taken by mouth: 3004.90.31 --- Diphenhydramine HCl and those containing such constituent in their formulas; Chlorpromazine (aminazin); Metronidazol; Rimifon (INH); Chloroquine Sulphate Nystatine; Pyrimethamine; Papaverine 10 3004.90.32 --- Noramidopyrine, in form of methane sulphonate de sodium (optalidon); Glafenine (privatol, glifanan); Griseofulvin (gricin); Domatine; Aluminum, Magnesium Hydroxide (mealex), Levamisol HCl (Vinacor); Levaris, Decaris, Solaskil; Piperazine Acetylsalicylic acid; Chlorpheniramine maleate and pharmaceuticals containing such constituents in their formulas; Gastropharin, Promethazine HCl; Artemisinine; Artesulphate; Acetaminophen (or Paracetamol) 10 3004.90.33 --- Dichlorfenac (in tablets or ointment), piroxicam (in tablets) 5 3004.90.34 --- Ibuprofen (in various forms); Theophylline; Pyrazinnamide; Primaquine; Ranitidine; Salbutamol; Sulfadoxine; Pyrimethamine (in tablets); Sorbitol (pulvis, taken by mouth) 5 .. .. .. -- Others, for injection: .. .. .. 3004.90.42 --- Adrenaline; Novocain (for injection) 5 3004.90.43 --- Cimetidine 5 -- Other medicines: .. .. .. 3004.90.94 --- Barium Sulphate, Oresol (pulvis, taken by mouth) 10 3004.90.95 --- Naphatazonine, Cyclomethazolline (nasal drops) 10 3004.90.96 --- Guanidine (Sulfaguanidine), Berberin (in tablets) 5 3004.90.97 --- Anti-sebaceous cyst cream (for example, oxygen 5 or oxygen 10) 10 .. .. .. 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations). Cleaning substances, whether or not containing soap, other than those of Heading No.3401 - Organic surface-active agents, whether or not packed: .. .. .. 3402.19 -- Other 340219.10 --- Polyoxyethylene Amine Soluble (Sunpol TD 41H) 20 .. .. .. 3702.00 Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textile; instant print film in rolls, sensitized, unexposed. .. .. .. - Photographic film in big rolls, whether or not perforated 5 - Toothed film for photographic use (in small rolls) 25 .. .. .. 3703.00 Photographic paper, paperboard and textiles, sensitized and unexposed 3703.00.10 - Color photographic paper in big rolls of a width of over 1,000 mm and of a length of over 500 m 10 3703.00.90 - Others 25 3926 Other articles of plastic and articles of other materials of Headings from No. 3901 to No. 3914 .. .. .. 3926.90 - Other .. .. .. 3926.90.30 -- Tooth brush handles 30 .. .. .. 4001.00 Natural rubber, gums of balata, gutta-percha, guayule, sapodilla naseberry and similar natural gums, in primary forms or in plates, sheets or strips 4001.00.10 - Gums extracted from milky juice from sapotaceae trees' bark for making chewing-gum 3 4001.00.90 - Others 3 4005 Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strips 4005.10 - Compounded gums for making chewing-gum 5 4005.90 - Others: 5 4016 Other articles of vulcanized rubber (other than hardened rubber) .. .. .. - Others: .. .. .. 4016.99 -- Others: 4016.99.10 --- Rubber lids and stoppers for bottles of veterinary drugs and pharmaceuticals 5 .. .. .. 4802 Uncoated paper and paperboard, of a kind used for printing, writing or other graphic purpose, and punch card stock and punch tape paper, in rolls or sheets, other than those of Heading No.4801 or No.4803; hand-made paper and paperboard .. .. .. 4802.50 - Paper of a kind used as a base for aluminum paper 5 4802.60 - Other paper and paperboard, not containing fibers obtained from the mechanical process, or containing less than 10% by weight of the total fiber content such fibers: 4802.60.10 -- Writing, printing and photocopy paper (commercial name is photocopy paper) 40 4802.60.90 -- Others 40 4802.70 - Other paper and paperboard, containing over 10% by weight of the total fiber content a fiber obtained from the mechanical process: 4802.70.10 -- Writing, printing and photocopy paper (commercial name is photocopy paper) 40 4802.70.90 -- Others 10 4810 Paper and paperboard, coated on one or both sides with kaolin (China Clay) or other organic substances, with or without a binder, and without any other coating, whether or not surface-colored, surface-decorated or printed, in rolls or sheets. - Paper and paperboard of a kind used for writing or printing or other graphic purposes, not containing fiber obtained by the mechanical process or of which under 10% by weight of the total fiber content consists of such fiber: 4810.11 -- Of a weight of 150 g/m2 or less 10 4810.12 -- Of a weight of over 150 g/m2 10 - Paper and paperboard of a kind used for writing or printing or other graphic purposes, containing over 10% by weight of the total fiber content a fiber obtained from the mechanical process: 4810.21 -- Light-weight coated paper 10 4810.29 -- Others 10 - Kraft paper and paper board, other than those for writing, printing or other graphic purposes: 4810.31 -- Thoroughly bleached, containing over 95% by weight of the total fiber content a wood fiber obtained from the chemical process and of a weight of 150g/m2 or less 10 4810.32 -- Thoroughly bleached, containing over 95% by weight of the total fiber content a wood fiber obtained from the chemical process and of a weight of over 150 g/m2 10 4810.39 -- Others 10 - Other paper and paperboard: 4810.91 -- Multi-layer paper 10 4810.99 -- Others 10 5007 - Woven fabrics of silk or of silk waste 5007.10 - Woven fabrics of noil silk 40 5007.20 - Other fabrics, containing 85% or more by weight or silk or of silk waste (other than noil silk) 40 5007.90 - Other fabrics 40 5809.00 Woven fabrics of metal thread and woven fabrics of metallized yarn of Heading No.5605, of a kind used in apparel as furnishing fabric or for similar purposes; not elsewhere specified or included 40 5907.00 Fabrics otherwise impregnated or coated, painted canvas used for theatrical scenery, studio back-cloths or the similar purposes 5907.00.10 - Technically treated fabric, of a kind used for making medicinal adhesive pads 10 5907.00.90 - Others 20 6001.00 Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted 40 6002.00 Other knitted or crocheted fabrics 40 6910.00 Sinks, wash basins, bath tubs, bidets, lavatory pans, flushing cisterns, urinals and similar sanitary ware, of ceramic, fixed 50 6911.00 Tableware, kitchenware, household utensils and sanitary ware, of porcelain or china 50 6912.00 Tableware, kitchenware, household utensils and sanitary ware, other than those of porcelain or chine 50 6913.00 Statuettes and other ornamental articles of ceramic 50 7010 Carboys, bottles, flasks, jars, pots, phials, ampules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass 7010.10 - Ampules 10 .. .. .. - Other, with a capacity of: .. .. .. 7010.94 -- Not exceeding 0.15 liter: 7010.94.10 --- Bottles suitable for containing of antibiotics for injection 10 .. .. .. 7013.00 Glassware of a kind used for dinner table, kitchen, toilet, office, interior decoration or similar purposes (other than those of Heading No.7010 or No.7018) 50 7208 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot rolled, not clad, plated or coated 7208.10 - Steel sheets CT3 and CT3c, of a thickness of 4 mm or more 3 7208.90 - Others 0 7209 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not plated, clad or coated 7209.10 - Steel sheets CT3 and CT3c, of a thickness of 4 mm or more 3 7209.90 - Others 0 7210 Iron or non-alloy steel, flat-rolled, of a width of 600 mm or more, clad, plated or coated: 7210.10 - Of a width of 600 mm or more and a thickness of not exceeding 1.2 mm: 7210.10.10 -- Zinc- or zinc alloy-clad; zinc- or zinc alloy-plated; zinc- or zinc alloy-coated 20 7210.10.20 -- Aluminum- or aluminum alloy-clad; aluminum- or aluminum alloy-plated; aluminum- or aluminum alloy-coated 20 -- Others: 7210.10.91 --- Flat-rolled iron and steel; coated, clad or plated with tin, printed with characters, shapes, logos, marks or the like 3 7210.10.99 --- Others 0 7210.90 - Of a width of over 600 mm and of a thickness of over 1.2 mm: 7210.90.10 -- Zinc- or zinc alloy-clad; zinc- or zinc alloy-plated; zinc- or zinc alloy-coated 10 7210.90.20 -- Aluminum- or aluminum alloy-clad; aluminum- or aluminum alloy-plated; aluminum- or aluminum alloy-coated 10 -- Other: 7210.90.91 --- Flat-rolled iron and steel; coated, clad or plated with tin, printed with characters, shapes, symbols, marks or the like 3 7210.90.99 --- Other 0 7310.00 Tanks, casks, drums, cans, boxes and similar containers for any materials (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 7310.00.10 - Boxes (cans) for containing all materials including foods and drinks (except for compressed or liquefied gas) 20 7310.00.90 - Others 10 7418.00 Tableware, kitchen or other household utensils and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper 40 7419.00 Other articles of copper 5 7607 Aluminum foils (whether or not embossed or backed with paper, paperboard, plastic or similar backing materials), of a thickness not exceeding 0.2 mm excluding backing materials - Not backed: 7607.11 -- Aluminum lids for bottles of veterinary drugs and pharmaceuticals 1 7607.19 -- Others 1 - Backed: 7607.21 -- Aluminum lids, backed with rubber linings for tight closure of containers of veterinary drugs and pharmaceuticals 3 7607.29 -- Others 5 8413 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators .. .. .. 8413.60 - Rotary positive displacement pumps: 8413.60.10 -- Water pumps of a capacity of up to 8,000 m3/h 30 .. .. .. 8413.70 - Other centrifugal pumps: 8413.70.10 -- Water pumps of a capacity of up to 8,000 m3/h 30 .. .. .. - Other pumps; liquid elevators: 8413.81 -- Pumps of various types 8413.81.10 --- Water pumps of a capacity of up to 8,000 m3/h 30 .. .. .. - Accessories: 8413.91 -- Accessories of water pumps, accessories of hand pumps 10 8504 Electric transformers, static converters (for example: rectifiers) and inductors 8504.10 - Ballasts for non-charge lamps or fluorescent lamps: .. .. .. 8504.10.20 -- For fluorescent lamps 30 .. .. .. 8513 Portable electric lamps, operated by their own source of power (for example: dry batteries, accumulators, magnetos), other than lighting equipment of Heading No.8512 8513.10 - Lamps: 8513.10.10 -- Miners' lamps 5 8513.10.90 -- Others 30 .. .. .. 8520 Magnetic tape recorders and other sound recording apparatus, whether or not incorporating sound reproducing devices: 8520.10 - Dictating machines not capable of operating without an external power source 5 8520.20 - Telephone answering machines 5 - Other magnetic tape recorders incorporating sound reproducing devices: -- For domestic use 50 -- In the SKD form 40 .. .. .. 8527 Wave-receivers for radio-telephony, radio-telegraphy or radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or clock. - Radio-broadcast receivers capable of operating without an external power source, including apparatus capable of receiving also radio- telephony or radio-telegraphy: 8527.11 -- Combined with sound recording or reproducing apparatus 40 8527.19 -- Others 40 - Radio-broadcast receivers, incapable of operating without an external power source, of a kind used in motor vehicles, including apparatus capable of receiving radio-telephony or radio-telegraphy: 8527.21 -- Combined with sound recording or reproducing apparatus 40 8527.29 -- Others 40 - Radio-broadcast receivers, including apparatus capable of receiving radio-telephony or radio-telegraphy: 8527.31 -- Combined with sound recording or reproducing apparatus 40 8527.32 -- Not combined with sound recording or reproducing apparatus, but combined a clock. 40 8527.39 -- Others 40 8527.90 - Other equipment 40 - In the SKD form of Heading No.8527 20 .. .. .. .. .. .. 8528 Television receivers, whether or not combined, in the same housing, with radio receivers or transmitters, or sound or video recording or reproducing apparatus; video monitors and video projectors - Television receivers, whether or not combined, in the same housing, with radio receivers or transmitters, or sound or video recording or reproducing apparatus: .. .. .. 8528.12 -- Others, of color type: .. .. .. 8528.12.20 --- In the SKD form 50 .. .. .. 8702 Over 24-seat motor vehicles for mass transit (buses) 8702.10 - In complete units 60 ... 8702.50 -- In the CKD2 form with vehicle body and housing coated with static electricity-insulating paint 7 8702.60 -- In the CKD2 form with vehicle body and housing not yet coated with static electricity-insulating paint 5 .. .. .. 8704 Motor vehicles for the transport of goods .. .. .. - Cars designed with cargo containers, irrespective of whether or not incorporating automatically loading or dumping apparatus: 8704.21 -- Of a tonnage not exceeding 5 tons: --- Vehicles designed for transport of light goods, with body shape identical to that of vehicles for passenger carriage, including those with cargo hold incorporated with driver's cabin: .. .. .. 8704.21.15 --- In CKD2 form with vehicle body and housing coated with static electricity-insulating paint 9 8704.21.16 --- In CKD2 form with vehicle body and housing not yet coated with static electricity-insulating paint 7 .. .. .. --- Others: .. .. .. 8704.21.95 --- In CKD2 form with vehicle body and housing coated with static electricity-insulating paint 9 8704.21.96 --- In CKD2 form with vehicle body and housing not yet coated with static electricity-insulating paint 7 .. .. .. -- Of a tonnage of over 5 tons but not exceeding 20 tons: -- Of a tonnage of from over 5 tons to 10 tons: 8704.22.11 --- In complete units 50 8704.22.12 --- In the SKD form 30 .. .. .. 8704.22.15 --- In CKD2 form with vehicle body and housing coated with static electricity-insulating paint 5 8704.22.16 --- In CKD2 form with vehicle body and housing not yet coated with static electricity-insulating paint 3 .. .. .. -- Of a tonnage of over 10 tons but not exceeding 20 tons: .. .. .. 8704.22.25 --- In CKD2 form with vehicle body and housing coated with static electricity-insulating paint 5 8704.22.26 --- In CKD2 form with vehicle body and housing not yet coated with static electricity-insulating paint 3 .. .. .. 8903 Boats and other vessels for tourist or sport purposes; rowing boats and canoes 10 8904 Tugs and pusher craft 8904.10 - Of a tonnage of 4,000 CV or less 5 8904.90 - Others 0 8905 Light-vessels, fire-floats, dredgers, floating cranes and other vessels, the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 8905.10 - Floating or submersible drilling or production platforms 5 8905.90 - Others 5 8906 Other vessels, including warships and lifeboats other than rowing boats 8906.10 - Of a water occupancy of 300 tons or less 5 8906.90 - Others 0 8907 Other floating structures (for example: rafts, tanks for liquid, coffer-dams, landing-stages, buoys and beacons) 8907.10 - Inflatable vessels 5 8907.90 - Others 0