DECREE No. 213/2004/ND-CP OF DECEMBER 24, 2004 ADDING 19 COMMODITY ITEMS TO VIETNAM’S 2004-2006 LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR THE IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the December 26, 1991 Law on Export Tax and Import Tax; the July 5, 1993 Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax and the May 20, 1998 Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;
Pursuant to the National Assembly Standing Committee’s Resolution No. 292/NQ-UBTVQH9 of November 8, 1995 on Vietnam’ program on import tax reduction for the implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries;
At the proposal of the Minister of Finance,
DECREES:
Article 1.- To issue together with this Decision 19 commodity items to be added to Vietnam’s list of commodities and their import tax rates, issued together with the Government’s Decree No. 78/2003/ND-CP of July 1, 2003 and Decree No. 151/2004/ND-CP of August 5, 2004, for the implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries in 2004-2006 (list enclosed herewith).
Article 2.- This Decree takes effect 15 days after its publication in the Official Gazette and applies to import goods declarations already registered with the customs offices as from January 1, 2004.
Article 3.- The Ministry of Finance shall have to guide the implementation of this Decree.
Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the Government-attached agencies and the presidents of the provincial/municipal People’s Committees shall have to implement this Decree.
On behalf of the Government
Prime Minister
PHAN VAN KHAI
LIST OF 19 COMMODITY ITEMS TO BE ADDED TO VIETNAM’S 2004-2006 LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR THE IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES
(Issued together with the Government’s Decree No. 213/2004/ND-CP of December 24, 2004)
Code | Description | CEPT tax rates (%) |
| | 2004 | 2005 | 2006 |
4011 | | | Brandnew pneumatic tires, of rubber | | | |
4011 | 40 | 00 | - Of a kind used for motorcycles | 20 | 15 | 5 |
4013 | | | Inner tubes, of rubber | | | |
4013 | 90 | | - Other: | | | |
4013 | 90 | 20 | - - Of a kind used for motorcycles | 20 | 15 | 5 |
7315 | | | Chain and parts thereof, of iron or steel | | | |
| | | - Articulated link chain and parts thereof | | | |
7315 | 11 | | - - Roller chain: | | | |
| | | - - Of mild steel: | | | |
7315 | 11 | 12 | - - - Chain for motorcycles | 20 | 15 | 5 |
| | | - - - Other: | | | |
7315 | 11 | 22 | - - - - Chain for motorcycles | 20 | 15 | 5 |
7315 | 19 | | - - Parts: | | | |
7315 | 19 | 20 | - - Of other chain for motorcycles | 20 | 15 | 5 |
| | | - Other chain: | | | |
| | | - - Other: | | | |
| | | - - - Of mild steel: | | | |
7315 | 89 | 12 | - - - - Chain for motorcycles | 1 | 1 | 1 |
| | | - - Other | | | |
7315 | 89 | 22 | - - - - Chain for motorcycles | 1 | 1 | 1 |
| | | - Other parts: | | | |
7315 | 90 | 10 | - - Of chain for bicycles and motorcycles | 20 | 15 | 5 |
8407 | | | Spark-ignition reciprocating or rotary internal combustion piston engines | | | |
| | | - Reciprocating internal combustion piston engines, of a kind used for the propulsion of vehicles of Chapter 87: | | | |
8407 | 31 | 00 | - - Of a cylinder capacity not exceeding 50 cc | 20 | 15 | 5 |
8483 | | | Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings, gears and gearing, ball or roller screws; gearboxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) | | | |
8483 | 30 | | - Bearing housings, not incorporating ball or roller bearings; plain shaft bearings: | | | |
8483 | 30 | 20 | - - For motorized vehicles | 0 | 0 | 0 |
8483 | 40 | | -Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements, presented separately; ball or roller screws; gearboxes and other speed changers, including torque converters: | | | |
| | | - - For engines of vehicles of Chapter 87: | | | |
8483 | 40 | 13 | - - For engines of vehicles of heading No. 87.11 | 15 | 10 | 5 |
8512 | | | Electrical lighting or signaling equipment (excluding articles of heading No. 85.39), windscreen wipers, defrosters and demisters, of a kind used for bicycles or motorized vehicles | | | |
8512 | 20 | | - Other lighting or visual signaling equipment: | | | |
8512 | 20 | 20 | - - Unassembled lighting or visual signaling equipment | 15 | 10 | 5 |
8539 | | | Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps, arc-lamps | | | |
8539 | 10 | | - Sealed beam lamp units: | | | |
8539 | 10 | 10 | - - For motorized vehicles of Chapter 87 | 20 | 15 | 5 |
8714 | | | Parts and accessories of vehicles of headings Nos. 87.11 to 87.13 | | | |
| | | - Of motorcycles (including mopeds): | | | |
8714 | 11 | | - - Saddles: | | | |
8714 | 11 | 10 | - - - For motorcycles of sub-heading No. 8711.10, 8711.20 or 8711.50 | 20 | 15 | 5 |
8714 | 11 | 20 | - - - For motorcycles of sub-heading No. 8711.30, 9711.40 or 8711.50 | 20 | 15 | 5 |
8714 | 19 | | - - Other: | | | |
8714 | 19 | 10 | - - - Carburetor assembly | 20 | 15 | 5 |
8714 | 19 | 50 | - - - Spokes or nipples | 20 | 15 | 5 |
8714 | 19 | 60 | - - - Other, for motorcycles of sub-heading No. 8711.10, 8711.20 or 8711.90 | 20 | 15 | 5 |
8714 | 19 | 70 | - - - Other, for motorcycles of sub-heading No. 8711.30, 8711.40 or 8711.50 | 20 | 15 | 5 |
On behalf of the Government
Prime Minister
PHAN VAN KHAI
|
Thủ tướng |
(Signed) |
| |
Phan Van Khai |