Pursuant to the Law on Export Tax and Import Tax of December 26, 1991; the Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax of July 5, 1993 and Law No.04/1998/QH10 Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax of May 20, 1998;
Pursuant to Resolution No.292/NQ-UBTVQH9 of November 8, 1995 of the Standing Committee of the National Assembly on Vietnam�s Program on Import Tax Reduction in Implementation of the ASEAN�s CEPT;
Article 1.- To promulgate together with this Decree the List of amendments and supplements to the code numbers, names and tax rates of a number of commodity items on Vietnam�s 2002 List of commodity items and tax rates thereof in implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries, promulgated together with the Government�s Decree No.21/2002/ND-CP of February 28, 2002.
Article 2.- This Decree takes effect as from January 1, 2002. The previous stipulations which are contrary to this Decree are all hereby annulled. The Ministry of Finance shall guide in detail the implementation of this Decree.
Article 3.- 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 Decree.
THE LIST OF AMENDMENTS AND SUPPLEMENTS TO CODE NUMBERS, NAMES AND TAX RATES OF A NUMBER OF COMMODITY ITEMS ON VIETNAM�S 2002 LIST OF COMMODITIES AND TAX RATES THEREOF IN IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES
HS Codes | Description of commodities | Preferential
tax rates (%) | Symbols | CEPT tax rates (%) |
| | | | | 02 | 03 | 04 | 05 | 06 |
0406 | Cheese and curd | | | | | | | |
0406.10.00 | - Fresh cheese (including whey cheese), not fermented, and curd for making cheese: | 20 | I | 15 | 10 | 10 | 10 | 5 |
0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | | | | | | | |
| | - Coffee, not roasted: | | | | | | | |
0901.11 | - - Not decaffeinated | | | | | | | |
0901.11.10 | - - - Arabica WIB or Robusta OIB | 20 | I | 10 | 5 | 5 | 5 | 5 |
0901.11.90 | - - - Other | 20 | I | 10 | 5 | 5 | 5 | 5 |
0901.12 | - Decaffeinated | | | | | | | |
0901.12.10 | - - - Arabica WIB or Robusta OIB | 20 | I | 10 | 5 | 5 | 5 | 5 |
0901.12.90 | - - - Other | 20 | I | 10 | 5 | 5 | 5 | 5 |
| | - Coffee, roasted: | | | | | | | |
0901.21 | - - Not decaffeinated | | | | | | | |
0901.21.10 | - - - Not ground | 50 | I | 15 | 15 | 10 | 10 | 5 |
0901.21.20 | - - - Ground | 50 | I | 15 | 15 | 10 | 10 | 5 |
0901.22 | - - Decaffeinated | | | | | | | |
0901.22.10 | - - - Not ground | 50 | I | 15 | 15 | 10 | 10 | 5 |
0901.22.20 | - - - Ground | 50 | I | 15 | 15 | 10 | 10 | 5 |
0901.90.00 | - Other: | 50 | I | 15 | 15 | 10 | 10 | 5 |
8407 | Spark-ignition reciprocating or rotary internal combustion piston engines | | | | | | | |
8407.10.00 | - Aircraft engines | 0 | I | 0 | 0 | 0 | 0 | 0 |
| | - Marine propulsion engines | | | | | | | |
8407.21 | - - Outboard motors: | | | | | | | |
8407.21.10 | - - - Of a capacity not exceeding 20 kW (27 CV) | 30 | I | 10 | 5 | 5 | 5 | 5 |
8407.21.20 | - - - Of a capacity exceeding 20 kW (27 CV)but not exceeding 22.38 kW (30 CV) | 30 | I | 10 | 5 | 5 | 5 | 5 |
8407.21.90 | - - - Of a capacity exceeding 22.38 kW (30 CV) | 5 | I | 5 | 5 | 5 | 5 | 5 |
8407.29 | - - Other: | | | | | | | |
8407.29.10 | - - - Of a capacity not exceeding 22.38 kW (30 CV) | 30 | I | 10 | 5 | 5 | 5 | 5 |
8407.29.20 | - - - Of a capacity exceeding 22.38 kW (30 CV) but not exceeding 750 kW (1006 CV) | 5 | I | 5 | 5 | 5 | 5 | 5 |
8407.29.90 | - - - Of a capacity exceeding 750 kW (1006 CV) | 5 | I | 5 | 5 | 5 | 5 | 5 |
| | - Reciprocating piston engines, of a kind used for the propulsion of vehicles of Chapter 87: | | | | | | | |
8407.32 | - - - Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: | | | | | | | |
| | - - - For other headings of Chapter 87: | | | | | | | |
8407.32.91 | - - - - Of a cylinder capacity exceeding 50 cc but not exceeding 110 cc | 30 | I | 20 | 20 | 15 | 10 | 5 |
8407.32.92 | - - - - Of a cylinder capacity exceeding 110 cc but not exceeding 125 cc | 30 | I | 20 | 20 | 15 | 10 | 5 |
8407.32.99 | - - - - Of a cylinder capacity exceeding 125 cc but not exceeding 250 cc | 30 | I | 20 | 20 | 15 | 10 | 5 |
8407.33 | - - Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc | | | | | | | |
8407.33.90 | - - - Other | 30 | I | 15 | 15 | 15 | 10 | 5 |
8407.34 | - - Of a cylinder capacity exceeding 1,000 cc: | | | | | | | |
8407.34.90 | - - - Other | 30 | I | 15 | 15 | 15 | 10 | 5 |
8407.90 | - - Other engines: | | | | | | | |
8407.90.10 | - - - Of a capacity not exceeding 18.65 kW (25 CV) | 30 | I | 15 | 15 | 10 | 10 | 5 |
8407.90.20 | - - - Of a capacity exceeding 18.65 kW (25 CV) but not exceeding 22.38 kW (30 CV) | 30 | I | 15 | 15 | 10 | 10 | 5 |
8407.90.90 | - - - Of a capacity exceeding 22.38 kW (30 CV) | 5 | I | 5 | 5 | 5 | 5 | 5 |
8408 | Compression-ignition internal combustion piston engines (diesel, semi-diesel) | | | | | | | |
8408.10 | - Marine propulsion engines: | | | | | | | |
8408.10.10 | - - Of a capacity not exceeding 22.38 kW (30 CV) | 30 | I | 20 | 20 | 15 | 10 | 5 |
8408.10.20 | - - Of a capacity exceeding 22.38 kW (30 CV) but not exceeding 40 kW | 0 | I | 0 | 0 | 0 | 0 | 0 |
8408.10.30 | - - Of a capacity exceeding 40 kW but not exceeding 100 kW | 0 | I | 0 | 0 | 0 | 0 | 0 |
8408.10.40 | - - Of a capacity exceeding 100 kW but not exceeding 750 kW | 0 | I | 0 | 0 | 0 | 0 | 0 |
8408.10.90 | - - Of a capacity exceeding 750 kW | 0 | I | 0 | 0 | 0 | 0 | 0 |
8408.20 | - Propulsion engines of a kind used for vehicles of Chapter 87: | | | | | | | |
| | - - Of a capacity not exceeding 20 kW | | | | | | | |
8408.20.11 | - - - For heading No.8701 | 40 | I | 20 | 20 | 15 | 10 | 5 |
8408.20.19 | - - - Other | 30 | I | 15 | 15 | 15 | 10 | 5 |
| | - - Of a capacity exceeding 20 kW but not exceeding 22.38 kW | | | | | | | |
8408.20.21 | - - - For heading No.8701 | 30 | I | 20 | 20 | 15 | 10 | 5 |
8408.20.29 | - - - Other | 30 | I | 15 | 15 | 15 | 10 | 5 |
| | - - Other | | | | | | | |
8408.20.31 | - - - For heading No.8701 | 30 | I | 20 | 20 | 15 | 10 | 5 |
8408.20.39 | - - - Other | 30 | I | 15 | 15 | 15 | 10 | 5 |
| | - - Other | | | | | | | |
8408.20.91 | - - - For heading No.8701 | 5 | I | 5 | 5 | 5 | 5 | 5 |
8408.20.99 | - - - Other | 30 | I | 15 | 15 | 15 | 10 | 5 |
8408.90 | - Other engines: | | | | | | | |
8408.90.10 | - - Of a capacity not exceeding 18.65 kW | 40 | T | 20 | 20 | 15 | 10 | 5 |
8408.90.20 | - - Of a capacity exceeding 18.65 kW but not exceeding 22.38 kW | 30 | T | 20 | 20 | 15 | 10 | 5 |
8408.90.30 | - - Of a capacity exceeding 22.38 kW but not exceeding 60 kW | 30 | I | 20 | 20 | 15 | 10 | 5 |
8408.90.40 | - - Of a capacity exceeding 60 kW but not exceeding 100 kW | 5 | I | 5 | 5 | 5 | 5 | 5 |
8408.90.50 | - - Of a capacity exceeding 100 kW | 5 | I | 5 | 5 | 5 | 5 | 5 |