Bản dịch văn bản 100/2002/QĐ-BTC
quyet-dinh-100-2002-qd-btc
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2002-08-21

DECISION No DECISION No. 100/2002/QD-BTC OF AUGUST 21, 2002 AMENDING AND SUPPLEMENTING NAMES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS AND ITEMS IN THE PREFERENTIAL IMPORT TARIFF 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 Finance Ministry; Pursuant to the tax rate brackets prescribed 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 Article 1 of the Government�s Decree No.94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of Law No.04/1998/QH10 of May 20, 1998 on Export Tax and Import Tax; After consulting the concerned ministries and branches and at the proposal of the General Director of Tax, DECIDES: Article 1.- To amend and supplement names, codes and tax rates of a number of commodity groups and items specified in the Preferential Import Tariff promulgated together with the Finance Minister�s Decision No.1803/1998/QD/BTC of December 11, 1998 and the Lists of amendments and supplements to names and tax rates of a number of commodity groups and items in the Preferential Import Tariff promulgated together with Decision No.41/2000/QD/BTC of March 17, 2000, Decision No.91/2000/QD/BTC of June 2, 2000, Decision No.193/2000/QD/BTC of December 5, 2000, Decision No.34/2001/QD-BTC of April 18, 2001 and Decision No.137/2001/QD-BTC of December 18, 2001, into new ones on the List of amendments and supplements to names and tax rates of a number of commodity groups in the Preferential Import Tariff promulgated together with this Decision. Article 2.- This Decision takes effect and applies to all import goods declarations already submitted to the customs offices as from September 1, 2002. The previous stipulations which are contrary to this Decision are all hereby annulled. For the Finance Minister Vice Minister TRUONG CHI TRUNG LIST OF AMENDMENTS AND SUPPLEMENTS TO NAMES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF (Promulgated together with the Finance Minister�s Decision No. 100/2002/QD-BTC of August 21, 2002) Codes Description of commodity groups, items Tax rates (%) Headings Sub-headings 2523 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not colored or in the form of clinkers 2523 10 - Clinkers: 2523 10 10 - - White clinkers 30 2523 10 90 - - Other 40 - Portland cement: 2523 21 00 - - White cement, whether or not artificially colored 40 2523 29 - - Other: 2523 29 10 - - - Black cement 40 2523 29 90 - - - Other 40 2523 30 00 - Aluminous cement 40 2523 90 00 - Other hydraulic cement 40 3302 Mixture of odoriferous substances and mixtures (including alcoholicsolutions) with a basic composition of one or more of these substances, of a kind used as raw materials in industry; otherpreparations based on odoriferous substances, of a kind used for the manufacture of beverages 3302 10 - Of a kind used in the food or drink industries: 3302 10 10 - - Odoriferous alcohol used in liquor industry, in liquid form 10 3302 10 20 - - Odoriferous alcohol used in liquor industry, in other forms 10 3302 10 90 - - Other 10 3302 90 00 - Other 5 4804 Uncoated Kraft paper and paperboard, in rolls or sheets, other than those of Heading No.4802 or 4803 - Kraftliner: 4804 11 00 - - Unbleached 30 4804 19 00 - - Other 30 - Sack Kraft paper: 4804 21 - - Unbleached: 4804 21 10 - - - Not printed, for making cement bags 3 4804 21 90 - - - Other 15 4804 29 - - Other: 4804 29 10 - - - Not printed 10 4804 29 20 - - - Printed composite paper 10 4804 29 90 - - - Other 15 - Other Kraft paper and paperboard weighing 150 g/m2 or less: 4804 31 - - Unbleached: 4804 31 10 - - - Insulating Kraft paper and paperboard 5 4804 31 90 - - - Other 10 4804 39 00 - - Other 10 - Other Kraft paper and paperboard weighing over 150 g/m2 but under 225 g/m2: 4804 41 - - Unbleached: 4804 41 10 - - - Insulating Kraft paper and paperboard 5 4804 41 90 - - - Other 30 4804 42 00 - - Bleached en masse and of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process 30 4804 49 00 - - Other 30 - Other Kraft paper and paperboard weighing more than 225 g/m2: 4804 51 - - Unbleached: 4804 51 10 - - - Insulating Kraft paper and paperboard 5 4804 51 90 - - - Other 30 4804 52 00 - - Bleached en masse and of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process 30 4804 59 00 - - Other 30 Particularly for: + Flat paperboard and cardboard for packing, with a tearing strength of 3 kgf/cm2 or less and a compressive strength of14 kgf or less 30 5607 Twine, cord, rope and cable, plaited or braided or not, impregnated, coated or sheathed with rubber or plastic or not 5607 10 00 - Of jute or other textile bast fibers of Heading No.5303 30 - Of sisal or other textile fibers of the genus Agave: 5607 21 00 - - Binder or baler twine 30 5607 29 00 - - Other 30 5607 30 00 - Of abaca (Manila hemp or Musa textilis Nee) or other hard (leaf) fibers 30 - Polyethylene or polypropylene: 5607 41 00 - - Binder or baler twine 20 5607 49 00 - - Other 20 5607 50 00 - Of other synthetic fibers 20 5607 90 00 - Of other fibers 20 7007 Safety glass, consisting of toughened (tempered) or laminated glass - Toughened (tempered) safety glass: 7007 11 - - Of size or shape suitable for incorporating in vehicles, aircraft, spacecraft or vessels: 7007 11 10 - - - For vehicles 20 7007 11 90 - - - Other 3 7007 19 00 - - Other 10 - Multi-layer safety glass: 7007 21 - - Of size or shape suitable for incorporating in vehicles, aircraft, spacecraft or vessels: 7007 21 10 - - - For vehicles 20 7007 21 90 - - - Other 3 7007 29 00 - - Other 5 7010 Carboys, bottles, flasks, jars, pots, vials, injection ampoules and other glass containers of glass used for the conveyance or packing of goods; glass containers for preservation; stoppers, lids or other closures of glass 7010 10 00 - Injection ampoules 10 7010 20 00 - Stoppers, lids and other 20 7010 90 - Other: 7010 90 10 - - Bottles and pots in net packing and other bottles for containing injections, with a capacity of over 1 litter 20 7010 90 20 - - Bottles and jars for containing vaccines, antibiotics and other injections, with a capacity not exceeding 1 litter 5 7010 90 30 - - Other bottles for containing infusions 5 7010 90 90 - - Other 20 7019 Glass fibers (including glass wool) and products thereof (for example, thread, woven fabrics) - Slivers, rovings, yarn and chopped strands: 7019 11 00 - - Chopped strands, or a length not exceeding 50 mm 1 7019 12 00 - - Rovings 1 7019 19 00 - - Other 1 - Membranes (voiles): 7019 31 00 - - Mats 1 7019 32 00 - - Membranes (voiles) 1 7019 39 - - Other: 7019 39 10 - - - Ceiling sheets 10 7019 39 90 - - - Other 10 7019 40 00 - Woven fabrics of rovings 1 - Other woven fabrics: 7019 51 00 - - Of a width not exceeding 30 cm 1 7019 52 00 - - Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m2, of filaments measuring per single yarn not more than 136 tex 1 7019 59 00 - - Other 1 7019 90 00 - Other 1 7605 Aluminum wire - Of non-alloy aluminum: 7605 11 00 - - Of a maximum cross-section exceeding 7 mm 5 7605 19 00 - - Other 5 - Of aluminum alloys: 7605 21 00 - - Of a maximum cross-section exceeding 7 mm 3 7605 29 00 - - Other 3 7611 00 00 Reservoirs, tanks, vats and similar containers for all kinds of materials (except for compressed gas, liquefied gas) of a capacity exceeding 300 liters, of aluminum, whether or not lined or heat- isolated but not yet fitted with mechanical or thermal equipment 5 7614 Stranded wire, cables, plaited bands and the like of aluminum, not electrically insulated 7614 10 - With steel core: - - Cable: 7614 10 11 - - - Of a cross-section of up to 500 mm2 20 7614 10 12 - - - Of a cross-section of over 500 mm2 to 630 mm2 15 7614 10 19 - - - Other 5 7614 10 90 - - Other 0 7614 90 - Other: - - Cable: 7614 90 11 - - - Of a cross-section of up to 500 mm2 20 7614 90 12 - - - Of a cross-section of over 500 mm2 to 630 mm2 15 7614 90 19 - - - Other 5 7614 90 90 - - Other 0 8428 Other lifting, lowering, loading and unloading machines (for example: lifts, escalators, conveyors, teleferics) 8428 10 - Lifts and skip hoists: 8428 10 10 - - Lifts 10 8428 10 90 - - Skip hoists 0 8428 20 00 - Pneumatic elevators and conveyors 5 - Other elevators and continuous conveyors, for carrying goods and materials: 8428 31 00 - - Specially designed for underground use 5 8428 32 00 - - Other, of bucket type 5 8428 33 00 - - Other, of belt-conveying type 5 8428 39 00 - - Other 5 8428 40 00 - Escalators and moving walkways 5 8428 50 00 - Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment 0 8428 60 00 - Teleferics, chair-lifts, ski-draglines, traction mechanisms for funiculars 0 8428 90 00 - Other 0 8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally for machines of Headings No.8469 to 8472 8473 10 00 - Parts and accessories of machines of Heading No.8469 0 - Parts and accessories for use with machines of Heading No.8470: 8473 21 00 - - Of electronic calculators of Sub-Heading No.847010, 847021 or 847029 0 8473 29 00 - - Other 0 8473 30 00 - Parts and accessories for use with machines of Heading No.8471 5 8473 40 00 - Parts and accessories for use with machines of Heading No.8472 0 8473 50 - Parts and accessories or use with machines of Headings No.8469 to 8472: 8473 50 10 - - Of Heading No.8471 5 8473 50 90 - - Other 0 8535 Electric apparatus for switching or protecting electric circuits or for making connecting to or in electric circuits (for example: switches, fuses, lightning arresters, surge suppressers, voltage limiters, plugs, junction boxes) for a voltage exceeding 1,000 V 8535 10 00 - Fuses 0 - Automatic circuit breakers: 8535 21 - - For a voltage of under 72.5 kV: 8535 21 10 - - - In whole sets 5 8535 21 90 - - - Other 5 8535 29 - - Other: 8535 29 10 - - - In whole sets 5 8535 29 90 - - - Other 5 8535 30 - Insulating switches and other make-and-break switches: 8535 30 10 - - Of a type used for a voltage of from 1,000 to 40,000 V 5 8535 30 90 - - Other 0 Particularly for knocked down components of those of Sub-Headings No.8535.30.10 and 8535.30.90 0 8535 40 00 - Lightning arresters, voltage limiters and surge suppressers 0 8535 90 00 - Other 0 8536 Electric apparatus for switching or protecting electric circuits, or for making connections to or in electric circuits (for example: switches, relays, fuses, surge suppressers, plugs, lamp-holders, terminals, junction boxes) for a voltage not exceeding 1,000 V 8536 10 00 - Fuses 30 8536 20 00 - Automatic circuit breakers 30 Particularly for knocked down components of those of Heading No. 8536.20.00 5 8536 30 00 - Other electric circuit protectors 30 - Relays: 8536 41 00 - - For a voltage not exceeding 60 V 30 8536 49 00 - - Other 30 8536 50 - Other switches: 8536 50 10 - - Automatic switches when leakage current or overvoltage occurs 10 8536 50 90 - - Other 30 - Lamp holders, plugs and sockets: 8536 61 - - Lamp holders: 8536 61 10 - - - Of a type used for compact lamp and halogen lamp 5 8536 61 90 - - - Other 30 8536 69 - - Other: 8536 69 10 - - - Telephone plugs 30 8536 69 90 - - - Other 30 8536 90 00 - Other electric equipment 30