Bản dịch văn bản 160/2000/QĐ-BTC
Decision 160/2000/QĐ-BTC
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2000-09-29

THE MINISTRY OF FINANCE THE MINISTRY OF FINANCE DECISION No. 160/2000/QD-BTC OF SEPTEMBER 29, 2000 PROMULGATING THE LIST OF COMMODITIES AND IMPORT TAX RATES FOR IMPLEMENTATION OF THE SCHEDULED PROCESS OF IMPORT TAX REDUCTION UNDER THE TEXTILE AND GARMENT AGREEMENT SIGNED BETWEEN VIETNAM AND THE EUROPEAN UNION (EU) COUNTRIES FOR THE 2000-2005 PERIOD THE MINISTER OF FINANCE Pursuant to the Government�s Decree No.15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies; Pursuant to the Government�s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance; Pursuant to the tax rate bracket specified in the Import Tariff according to the list of taxable commodity groups promulgated together with Resolution No.63/NQ-UBTVQH10 of October 10, 1998 of the X th National Assembly Standing Committee; Pursuant to the Law on Export Tax and Import Tax of December 26, 1991 and the Law Amending and Supplementing the Law on Export Tax and Import Tax of July 5, 1993 and Law No.04/1998/QH10 of May 20, 1998; Pursuant to the Textile and Garment Trading Agreement between the Socialist Republic of Vietnam and the European Union initialed on December 15, 1992 and the exchange letters for supplementary signing of this Agreement; Pursuant to the Prime Minister�s instructions in the Government�s Official Dispatch No.419/CP-QHQT of May 3, 2000 ratifying the negotiation results on textiles and garment with the EU and Official Dispatch No.699/CP-KTTH of August 3, 2000 ratifying the scheduled process of import tax reduction for implementation of the Textile and Garment Trading Agreement with the EU; At the proposal of the General Director of Tax, DECIDES: Article 1.- To promulgate together with this Decision the list of commodities and import tax rates of commodity items for the implementation in the 2000-2005 period of the Textile and Garment Trading Agreement between the Socialist Republic of Vietnam and the European Union initialed on December 15, 1992 and exchange letters for supplementary signing of this Agreement. Article 2.- The list of commodities and import tax rate of each commodity item mentioned in Article 1 of this Decision shall apply only when such commodity item is granted the certificate of origin from the European Union (EU) countries. Article 3.- This Decision takes effect and applies to written declarations of imports already submitted to the Customs Office as from July 1 st , 2000. Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the People�s Committees of the provinces and centrally-run cities shall have to implement this Decision. For the Minister of Finance Vice Minister VU VAN NINH LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR IMPLEMENTATION OF THE SCHEDULED PROCESS OF IMPORT TAX REDUCTION UNDER THE TEXTILE AND GARMENT AGREEMENT SIGNED BETWEEN VIETNAM AND THE EUROPEAN UNION (EU) COUNTRIES FOR THE 2000-2005 PERIOD (Promulgated together with the Finance Minister�s Decision No. 160/2000/QD-BTC of September 29, 2000) Code number Description of commodity groups Current preferential tax rates (%) Tax reduction process Heading Subheading July 1, 2000 - 2001 2002 2003 2004 2005 CHAPTER 52 Cotton 5205 Cotton fiber, (except sewing thread), containing 85% or more by weight of cotton , not yet packed for retail sale - Carded single cotton fiber: 5205 12 00 - - Of a slenderness of between 232.56 and under 714.29 decitex (from 43 metric number to over 14 metric number) - Yarn or cabled thread of carded single cotton fiber: 20 18 17 16 14 12 5205 32 00 - - Yarn per single fiber of a slenderness of between 232.56 and under 714.29 decitex (from 43 metric number to over14 metric number) - Yarn or cable of combed single cotton fiber: 20 18 17 16 14 12 5205 42 00 - - Yarn per single fiber of a slenderness of between 232.56 and under 714.29 decitex (from 43 metric number to over 14 metric number) 20 18 17 16 14 12 5208 Woven fabrics of cotton, containing 85% weighing not more than 200g/m 2 or more by weight of cotton, - Unbleached: 5208 32 00 - - Fabrics with wave design, weighing more than 100g/m 2 40 38 34 30 24 20 5208 39 00 - - Other fabrics - Of single yarn of different colors: 40 38 34 30 24 20 5208 41 00 - - Fabrics with wave design, weighing not more than 100g/m 2 40 38 34 30 24 20 5208 49 00 - - Other fabrics - Printed: 40 38 34 30 24 20 5208 51 00 - - Fabrics with wave design, weighing not more than 100g/m 2 40 38 34 30 24 20 5208 53 00 - - 1/2 or 1/3 twill fabric, including cross twill 40 38 34 30 24 20 5208 59 00 - - Other fabrics 40 38 34 30 24 20 5209 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m 2 - Bleached: 40 38 34 30 24 20 5209 31 00 - - Fabrics with wave design 40 38 34 30 24 20 5209 32 00 - - 1/2 or 1/3 twill fabric, including cross twill 40 38 34 30 24 20 5209 43 00 - - 1/2 or 1/3 twill fabric, including cross twill - Printed: 40 38 34 30 24 20 5209 51 00 - - Fabrics with wave design 40 38 34 30 24 20 5209 52 00 - - 1/2 or 1/3 twill fabric, including cross twill 40 38 34 30 24 20 5209 59 00 - - Other fabrics 40 38 34 30 24 20 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/m 2 - Printed: 40 38 34 30 24 20 5210 51 00 - - Fabrics with wave design 40 38 34 30 24 20 5210 52 00 - - 1/2 or 1/3 twill, including cross twill 40 38 34 30 24 20 5210 59 00 - - Other fabrics 40 38 34 30 24 20 5211 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m 2 - Printed: 40 38 34 30 24 20 5211 59 00 - - Other fabrics 40 38 34 30 24 20 5212 Other woven fabrics of cotton - Weighing not more than 200 g/m 2 : 40 38 34 30 24 20 5212 13 00 - - Dyed 40 38 34 30 24 20 5212 14 00 - - Of yarn of different colors 40 38 34 30 24 20 5212 15 00 - - Printed - Weighing more than 200 g/m 2 : 40 38 34 30 24 20 5212 23 00 - - Dyed 40 38 34 30 24 20 5212 24 00 - - Of yarn of different colors 40 38 34 30 24 20 5212 25 00 - - Printed 40 38 34 30 24 20 CHAPTER 54 Man-made filaments and products thereof 5403 Other garnetted filament yarn (except sewing thread), not yet packed for retail sale, including garnetted monofilament of a slenderness of under 67 decitex - Yarn or cabled fiber: 5403 41 00 - - Of viscose rayon 0 0 0 0 0 0 5403 42 00 - - Of cellulose acetate 0 0 0 0 0 0 5406 Synthetic or garnetted filament (except sewing thread), already packed for retail sale 5406 20 00 - Garnetted filament 10 10 10 10 10 10 5407 Woven fabrics of synthetic filament, including woven fabrics of materials of Heading No.5404 5407 20 00 - Woven fabrics of fibers in strip or similar forms 40 38 34 30 24 20 5408 Woven fabrics of garnetted filament, including woven fabrics of materials of Heading No.5405 - Other woven fabrics: 5408 34 00 - - Printed with flower patterns 40 38 34 30 24 20 CHAPTER 55 Man-made staple fibers and products thereof 5516 Woven fabrics of garnetted staple fibers - Containing 85% or more by weight of garnetted staple fibers: 5516 11 00 - - Whether or not bleached 40 38 34 30 24 20 5516 14 00 - - Printed with flower patterns - Containing less than 85% by weight of garnetted staple fibers, mixed mainly or solely with man-made filament: 40 38 34 30 24 20 5516 24 00 - - Printed with flower patterns - Containing less than 85% by weight of garnetted staple fibers, mixed mainly or solely with wool or fine animal hair: 40 38 34 30 24 20 5516 34 00 - - Printed with flower patterns - Containing less than 85% by weight of garnetted staple fibers, mixed mainly or solely with cotton: 40 38 34 30 24 20 5516 44 00 - - Printed with flower patterns - Other: 40 38 34 30 24 20 5516 94 00 - - Printed with flower patterns 40 38 34 30 24 20 CHAPTER 56 Wadding, felt and non-woven products; special fibers, twine, cords, ropes, cables and articles thereof 5607 Twine, cords, ropes and cables, whether or not plaited or braided, and whether or not impregnated, coated, covered or sheathed with rubber or plastics - Of polyethylene or polypropylene: 5607 49 00 - - Other 30 28 24 20 16 12 5607 50 00 - Of other synthetic fibers 30 28 24 20 16 12 5607 90 00 - Of other fibers 30 28 24 20 16 12 5608 Knotted netting of twine, cord or rope; fishing nets and other kinds of nets made of textile materials - Of man-made textile materials: 5608 11 00 - - Made-up fishing nets 15 15 15 15 15 15 5608 19 - - Other: 5608 19 10 - - - Netting bags 20 20 20 20 20 20 5608 19 90 - - - Others 10 10 10 10 10 10 CHAPTER 57 Carpets and other textile floor covers 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up in pieces, including"kelem", "schumacks", "karamanie" and other similar hand-woven rugs - Other, of loop-surface structure, not made up in pieces: 5702 31 00 - - Of wool or fine animal hair - Other, of loop-surface structure, not made up in pieces: 40 38 34 30 24 20 5702 41 00 - - Of wool or fine animal hair 40 38 34 30 24 20 5702 49 00 - - Of other textile materials - Other, not of loop-surface structure, not made up in pieces: 40 38 34 30 24 20 5702 91 00 - - Of wool or fine animal hair 40 38 34 30 24 20 5702 99 00 - - Of other textile materials 40 38 34 30 24 20 5703 Carpets and other textile floor coverings, tufted, whether or not made up in pieces 5703 10 00 - Of wool or fine animal hair 40 38 34 30 24 20 5704 Carpets and other textile floor coverings of felt, not tufted or flocked, whether or not made up in pieces 5704 10 00 - Tiles, with a maximum surface area of 0.3 m 2 40 38 34 30 24 20 5705 00 00 Other carpets and other textile floor coverings, whether or not made up in pieces 40 38 34 30 24 20 CHAPTER 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings, embroidery 5801 Woven pile fabrics and chenille fabrics, other than those of Heading No.5802 or 5806 - Of cotton: 5801 25 00 - - Warp pile fabrics, cut 40 38 34 30 24 20 CHAPTER 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 5902 Tire cord fabrics of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 5902 10 00 - Of nylon or other polyamides 3 3 3 3 3 3 5902 90 00 - Of other materials + Particularly: Of peco fiber 1 5 1 5 1 5 1 5 1 5 1 5 5906 Rubberized textile fabrics, other than those of Heading No. 5902 5906 10 00 - Fabrics with an adhesive layer of a width not exceeding 20 cm - Other: 10 10 10 10 10 10 5906 91 00 - - Knitted or crocheted 10 10 10 10 10 10 5906 99 00 - - Other 5 5 5 5 5 5 5907 00 Fabrics, otherwise impregnated, coated; painted canvas of a kind used as theatrical scenery, studio backdrop and for similar purposes 5907 00 10 - Painted canvas used as theatrical scenery, studio backdrop or similar purposes 30 28 26 24 22 20 5907 00 90 - Other 10 10 10 10 10 10 5909 00 Textile hosepiping and similar tubing, whether or not lined or armored with metals, with or without accessories of other materials 5909 00 10 - Fire extinguishing hose 0 0 0 0 0 0 5909 00 90 - Other 0 0 0 0 0 0 CHAPTER 60 Knitted or crocheted fabrics 6002 Other knitted or crocheted fabrics - Other textile fabrics, warp knit(including those made on galloon knitting machines): 6002 42 00 - - Of cotton 40 38 34 30 24 20 6002 43 00 - - Of man-made fibers 40 38 34 30 24 20 6002 92 00 - - Of cotton 40 38 34 30 24 20 6002 93 00 - - Of man-made fibers 40 38 34 30 24 20 6002 99 00 - - Of other textile materials CHAPTER 61 Articles of apparel and clothing accessories, knitted or crocheted 6102 Women�s or girls� overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of Heading No.6104 6102 30 00 - Of man-made fibers 50 46 42 38 34 30 6103 Men�s or boys� suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted - Suits: 6103 19 00 - - Of other textile materials - Trousers, bib and brace overalls, breeches and shorts: 50 46 42 38 34 30 6103 49 00 - - Of other textile materials 50 46 42 38 34 30 6104 Women�s and girls� suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted - Suits: 6104 12 00 - - Of cotton fiber 50 46 42 38 34 30 6104 13 00 - - Of synthetic fiber - Jackets and blazers: 50 46 42 38 34 30 6104 31 00 - - Of wool or fine animal hairs 50 46 42 38 34 30 6104 39 00 - - Of other textile materials - Dresses: 50 46 42 38 34 30 6104 44 00 - - Of man-made fibers 50 46 42 38 34 30 6104 49 00 - - Of other textile materials - Skirts and divided skirts: 50 46 42 38 34 30 6104 59 00 - - Of other textile materials - Trousers, bib and brace overalls, breeches and shorts: 50 46 42 38 34 30 6104 61 00 - - Of wool or fine animal hairs 50 46 42 38 34 30 6104 69 00 - - Of other textile materials 50 46 42 38 34 30 6110 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted 50 46 42 38 34 30 6110 90 00 - Of other textile materials 50 46 42 38 34 30 6111 Babies� garments and clothing accessories, knitted or crocheted 50 46 42 38 34 30 6111 90 00 - Of other textile materials 50 46 42 38 34 30 6115 Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted - Other: 50 46 42 38 34 30 6115 99 00 - - Of other textile materials 50 46 42 38 34 30 6117 Other clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories 50 46 42 38 34 30 6117 10 00 - Shawls, scarves, muffles, mantillas, veils and the like 50 46 42 38 34 30 6117 20 00 - Ties, bow ties and neckties 50 46 42 38 34 30 CHAPTER 62 Articles of apparel and clothing accessories, not knitted or crocheted 6201 Men�s and boys� overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind cheaters, wind-jackets and similar articles, other than those of Heading No. 6203 - Other: 6201 99 00 - - Of other textile materials 50 46 42 38 34 30 6202 Women�s and girls� overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind cheaters, wind-jackets and similar articles, other than those of Heading No. 6204 - Overcoats, raincoats, car-coats, capes, cloaks and similar articles: 6202 19 00 - - Of other textile materials - Other: 50 46 42 38 34 30 6202 91 00 - - Of wool or fine animal hairs 50 46 42 38 34 30 6202 99 00 - - Of other textile materials 50 46 42 38 34 30 6205 Men�s and boys� shirts 50 46 42 38 34 30 6205 10 00 - Of wool or fine animal hairs 50 46 42 38 34 30 6205 90 00 - Of other textile materials 50 46 42 38 34 30 6207 Men�s and boys� singlets and other vests, underpants, briefs, night-shirts, pyjamas, bathrobes, dressing gowns and similar articles - Underpants and briefs: 6207 11 00 - - Of cotton fiber 50 46 42 38 34 30 6207 19 00 - - Of other textile materials - Night-shirts, pyjamas: 50 46 42 38 34 30 6207 22 00 - - Of man-made fibers 50 46 42 38 34 30 6207 29 00 - - Of other textile fibers - Other: 50 46 42 38 34 30 6207 92 00 - - Of man-made fibers 50 46 42 38 34 30 6208 Women�s and girls� singlets and other vests, slips, petticoats, briefs, panties, night-dresses, pyjamas, negligees, bathrobes, dressing gown and similar articles - Briefs, slips and petticoats: 50 46 42 38 34 30 6208 11 00 - - Of man-made fibers 50 46 42 38 34 30 6208 19 00 - - Of other textile materials - Night-dresses and pyjamas: 50 46 42 38 34 30 6208 22 00 - - Of man-made fibers 50 46 42 38 34 30 6208 29 00 - - Of other textile materials - Other: 50 46 42 38 34 30 6208 92 00 - - Of man-made fibers 50 46 42 38 34 30 6209 Babies� garments and clothing accessories, knitted or crocheted 50 46 42 38 34 30 6209 10 00 - Of wool or fine animal fairs 50 46 42 38 34 30 6210 Garments, made up of fabrics of Heading No.5602, 5603, 5903, 5906 or 5907 50 46 42 38 34 30 6210 10 00 - Of fabrics of Heading No.5602 or 5603 50 46 42 38 34 30 6210 40 00 - Other men�s and boys� garments 50 46 42 38 34 30 6210 50 00 - Other women�s and girls� garments 50 46 42 38 34 30 6211 Track suits, ski suits and swimwear; other garments - Swimwear: 50 46 42 38 34 30 6211 11 00 - - For men or boys 50 46 42 38 34 30 6211 12 00 - - For women or girls 50 46 42 38 34 30 6211 20 00 - Ski suits - Other men�s or boys� garments: 50 46 42 38 34 30 6211 33 - - Of man-made fibers: 6211 33 10 - - - Space suits, fire-proof suits 5 5 5 5 5 5 6211 33 90 - - - Other 50 46 42 38 34 30 6211 39 - - Of other textile materials: 6211 39 10 - - - Space suits, fire-proof suits 5 5 5 5 5 5 6211 39 90 - - - Other - Other women�s or girls� garments: 50 46 42 38 34 30 6211 41 00 - - Of wool or fine animal hairs 50 46 42 38 34 30 6211 43 00 - - Of man-made fibers 50 46 42 38 34 30 6211 49 00 - - Of other textile materials 50 46 42 38 34 30 6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted 6212 20 00 - Girdles and panty-girdles 50 46 42 38 34 30 6212 30 00 - Corselettes 50 46 42 38 34 30 6212 90 00 - Other 50 46 42 38 34 30 CHAPTER 63 Other made up textile articles; sets; worn clothing and worn textile articles; rags I. OTHER GARMENT ARTICLES 6302 Bed linen, table linen, toilet linen and kitchen linen 6302 10 00 - Bed linen, knitted or crocheted - Other bed linen: 50 46 42 35 28 20 6302 39 00 - - Of other textile materials - Other table linen: 50 46 42 35 28 20 6302 59 00 - - Of other textile materials 50 46 42 35 28 20 6303 Curtains (including drapes) and interior blinds; curtain or bed valances - Other: 50 46 42 35 28 20 6303 92 00 - - Of synthetic fibers 50 46 42 35 28 20 6303 99 00 - - Of other textile materials 50 46 42 35 28 20 6304 Other textile articles for covering home furniture, other than those of Heading No.9404 - Bedspreads: 6304 19 00 - - Other - Other: 50 46 42 35 28 20 6304 91 00 - - Knitted or crocheted 50 46 42 35 28 20 6304 92 00 - - Of cotton fiber, not knitted or crocheted 50 46 42 35 28 20 6304 93 00 - - Of synthetic fibers, not knitted or crocheted 50 46 42 35 28 20 6304 99 00 - - Of other textile materials, knitted or crocheted 6305 Sacks and bags, for packing goods - Of man-made textile materials: 6305 32 00 - - Sacks or the like for packing flexible intermediate bulk products 50 46 42 35 28 20 6305 33 00 - - Of polyethylene or polypropylene strip or the like 50 46 42 35 28 20