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| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 60/2005/QD-BTC | Hanoi, August 31, 2005 |
ON IMPORT TAX RATES APPLICABLE TO IMPORT GOODS OF LAO ORIGIN
THE FINANCE MINISTER
Pursuant to the Export Tax and Import Tax Law and the Laws Amending and Supplementing the Export Tax and Import Tax Law;
Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies; and Decree No. 77/2003/ND-CP of July 1, 2003, defining the tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the Prime Minister's directions in the Government Office's Official Letter No. 4672/VPCP-QHQT of August 19, 2005; and the written agreement between the Trade Ministry of the Socialist Republic of Vietnam and the Trade Ministry of the Lao People's Democratic Republic on commodity items eligible for preferential import tax rates provided for by Vietnam and Laos;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate together with this Decision the following lists:
1. List I: The list of commodities eligible for 50% reduction of the particularly preferential tax rates specified in Vietnam's List of commodities and tax rates for implementation of the ASEAN's Common Effective Preferential Tariffs for the 2003-2006 period, which is promulgated together with the Government's Decree No. 78/2003/ND-CP of July 1, 2003, and amending and supplementing decrees. For commodities not on the CEPT list, the 50% reduction of the MFN preferential tax rates specified in Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariffs as well as amending and supplementing decisions shall apply.
For commodity items on List I, if the CEPT tax rates applicable to them are higher than the MFN tax rates specified in the current Preferential Import Tariffs, the 50% reduction of the MFN tax rates shall apply.
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Article 2.- Imports originating from the Lao People's Democratic Republic and not on the two lists mentioned in Article 1 of this Decision shall enjoy the import tax rate of 0% (zero percent).
Article 3.- Imports eligible for application of the import tax rates specified in Section 1, Articles 1 and 2 above must satisfy the following conditions:
- Having certificates of origin (C/O) from the Lao People's Democratic Republic (according to the Regulation promulgated together with the Trade Minister's Decision No. 0865/QD-BTM of June 29, 2004, on grant of certificates of origin of goods, and documents on additional guidance);
- Being subject to customs clearance through border-gates specified in the Agreement between the Trade Ministry of the Socialist Republic of Vietnam and the Trade Ministry of the Lao People's Democratic Republic (in Annex I enclosed herewith).
For commodity items subject to quotas (in Annex II enclosed herewith), to enjoy the import tax rates specified in this Decision they must, apart from satisfying the above-said conditions, be imported within the given quotas under the Trade Ministry's guidance. If imported in excess of the given quotas, the 50%-reduced tax rates mentioned in Article 1, for commodity items on List I, or the MFN tax rates, for commodity items subject to other quotas, shall apply.
Article 4.- This Decision takes effect 15 days after its publication in "CONG BAO" and applies to import declarations registered with the customs offices as from September 1, 2005.
FOR THE MINISTER
VICE MINISTER
Truong Chi Trung
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LIST OF IMPORTS ELIGIBLE FOR 50% REDUCTION OF IMPORT TAX RATES UNDER THE VIETNAM-LAOS PREFERENTIAL PROGRAM
(Promulgated together with the Finance Minister's Decision No. 60/2005/QD-BTC of August 31, 2005)
Heading/
Subheading
Description of commodities
0207
Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen
0207.11.00
- - Not cut in pieces, fresh or chilled
0207.12.00
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...
0207.13.00
- - Cut pieces and offal, fresh or chilled
0207.14.10
- - - Wings
0207.14.20
- - - Thighs
0207.14.30
- - - Livers
0207.14.90
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...
0207.26.00
- - Cut pieces and offal, fresh or chilled
0207.27.10
- - - Livers
0207.27.90
- - - Other
0407
Birds' eggs and poultry eggs, in shell, fresh, preserved or cooked
0407.00.91
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...
...
0407.00.92
- - Ducks' eggs
0407.00.99
- - Other
1006
Rice
1006.10.90
- - Other
1006.20.10
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...
...
1006.20.90
- - Other
1006.30.11
- - -Whole (outside the quotas specified in Annex II)
1006.30.12
- - - Not more than 5% broken (outside the quotas specified in Annex II)
1006.30.13
- - -More than 5% but not more than 10% broken (outside the quotas specified in Annex II)
1006.30.14
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...
...
1006.30.19
- - - Other (outside the quotas specified in Annex II)
1006.30.30
- - Glutinous rice (outside the quotas specified in Annex II)
1006.30.61
- - - Whole (outside the quotas specified in Annex II)
1006.30.62
- - - Not more than 5% broken (outside the quotas specified in Annex II)
1006.30.63
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...
...
1006.30.64
- - - More than 10% but not more than 25% broken (outside the quotas specified in Annex II)
1006.30.69
- - - Other (outside the quotas specified in Annex II)
1701
Cane or beet sugar and chemically pure sucrose, in solid form
1701.11.00
- - Cane sugar
1701.91.00
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...
...
1701.99.11
- - - - White sugar
1701.99.19
- - - - Other
1701.99.90
- - Other
8407
Spark-ignition reciprocating or rotary internal combustion piston engines
8407.32.21
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...
...
8407.32.22
- - - - Of a cylinder capacity exceeding 110 cc but not exceeding 125 cc
8409
Parts suitable for use solely or principally with the engines of heading 84.07 or 8408
8409.91.41
- - - - Carburetors and parts thereof
8409.91.42
- - - - Engine blocks, crank cases, cylinder heads and cylinder head covers
8409.91.43
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...
...
8409.91.44
- - - - Crank cases for motorcycle engines
8409.91.45
- - - - Crank case shells and other shells of aluminum, for motorcycle engines
8409.91.49
- - - - Other
8704
Motor vehicles for transport of goods
8704.21.25
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...
...
8704.31.25
- - - - Vans, pick-up trucks and the like
8704.90.41
- - - - Vans, pick-up trucks and the like
8714
Parts and accessories of vehicles of headings 8711 through 8713
8714.19.20
- - - Clutch assembly
8714.19.30
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...
...
8714.19.40
- - - Starter system
8714.19.60
- - - Other, for motorcycles of sub-heading 8711.10, 8711.20 or 8711.90 (outside the quotas specified in Annex II)
LIST OF IMPORTS INELIGIBLE FOR THE PREFERENTIAL IMPORT TAX RATES UNDER THE VIETNAM-LAOS PREFERENTIAL PROGRAM
(Promulgated together with the Finance Minister's Decision No. 60/2005/QD-BTC of August 31, 2005)
Heading/
Subheading
Description of commodities
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Other oil seeds and oleaginous fruits, whether or not broken
1207.91.00
- - Opium seeds
1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
1302.11.10
- - - From pulvis opii
1302.11.90
- - - Other
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...
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liquors and other spirituous beverages
2208.20.10
- - Brandy of an alcoholic strength by volume not exceeding 46% vol
2208.20.20
- - Brandy of an alcoholic strength by volume exceeding 46% vol
2208.20.30
- - Other, of an alcoholic strength by volume not exceeding 46% vol
2208.20.40
- - Other, of an alcoholic strength by volume exceeding 46% vol
...
...
...
- - Of an alcoholic strength by volume not exceeding 46% vol
2208.30.20
- - Of an alcoholic strength by volume exceeding 46% vol
2208.40.10
- - Of an alcoholic strength by volume not exceeding 46% vol
2208.40.20
- - Of an alcoholic strength by volume exceeding 46% vol
2208.50.10
- - Of an alcoholic strength by volume not exceeding 46% vol
...
...
...
- - Of an alcoholic strength by volume exceeding 46% vol
2208.60.10
- - Of an alcoholic strength by volume not exceeding 46% vol
2208.60.20
- - Of an alcoholic strength by volume exceeding 46% vol
2208.70.10
- - Of an alcoholic strength by volume not exceeding 57% vol
2208.70.20
- - Of an alcoholic strength by volume exceeding 57% vol
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...
...
- - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol
2208.90.20
- - Medicated samsu of an alcoholic strength by volume exceeding 40% vol
2208.90.30
- - Other medicated samsu of an alcoholic strength by volume not exceeding 40% vol
2208.90.40
- - Other medicated samsu of an alcoholic strength by volume exceeding 40% vol
2208.90.50
- - Arrack and pineapple spirit of an alcoholic strength by volume not exceeding 40% vol
...
...
...
- - Arrack and pineapple spirit of an alcoholic strength by volume exceeding 40% vol
2208.90.70
- - Bitters and similar beverages of an alcoholic strength by volume not exceeding 57% vol
2208.90.80
- - Bitters and similar beverages of an alcoholic strength by volume exceeding 57% vol
2208.90.90
- - Other
2401
Unprocessed tobacco; tobacco refuse
...
...
...
- - Other, flue-cured
2401.10.90
- - Other, not flue-cured
2401.20.20
- - Virginia type, not flue-cured
2401.20.30
- - Oriental type
2401.20.50
- - Other, flue-cured
...
...
...
- - Other, not flue-cured
2401.30.90
- - Other
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes
2402.10.00
- Cigars, cheroots and cigarettes, of tobacco
2402.20.10
- - Beedies
...
...
...
- - Other
2402.90.10
- - Cigars, cheroots and cigarettes, of tobacco substitutes
2402.90.20
- - Cigarettes, of tobacco substitutes
2403
Other processed tobacco and processed tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
2403.10.11
- - - Blended tobacco
...
...
...
- - - Other
2403.10.21
- - - Blended tobacco
2403.10.29
- - - Other
2403.10.90
- - Other
2403.91.00
- - "Homogenized" or "reconstituted" tobacco
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...
...
- - - Tobacco extracts and essences
2403.99.30
- - - Processed tobacco substitutes
2403.99.40
- - - Snuff
2403.99.50
- - - Non-smoking tobacco, including chewing or mouth-holding tobacco
2403.99.60
- - - Ang-hoon
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...
...
- - - Other
2709
Petroleum oils and oils obtained from bituminous minerals, crude
2709.00.20
- Condensate
2710
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, waste oils
2710.11.11
- - - Motor spirit, premium leaded
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...
...
- - - Motor spirit, premium unleaded
2710.11.13
- - - Motor spirit, regular leaded
2710.11.14
- - - Motor spirit, regular unleaded
2710.11.15
- - - Other motor spirit, leaded
2710.11.16
- - - Other motor spirit, unleaded
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...
...
- - - Aviation spirit
2710.11.18
- - - Tetrapropylene
2710.11.21
- - - White spirit
2710.11.22
- - - Low aromatic solvents containing by weight less than 1% aromatic content
2710.11.23
- - - Other solvents
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...
...
- - - Naphtha, reformate and other preparations for preparing spirits
2710.11.25
- - - Other light oils
2710.11.29
- - - Other
2710.19.11
- - - - Lamp kerosene
2710.19.12
- - - - Other kerosene, including vaporizing oils
...
...
...
- - - - Aviation turbine fuel (jet fuel), having a flash point of not less than 23o C
2710.19.14
- - - - Aviation turbine fuel (jet fuel), having a flash point of less than 23o C
2710.19.15
- - - - Normal paraffin
2710.19.19
- - - - Other medium oils and preparations
2710.19.21
- - - - Topped crude oils
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...
...
- - - - Carbon black feedstock oil
2710.19.23
- - - - Lubricating oil basestock
2710.19.24
- - - - Lubricating oils for aircraft engines
2710.19.25
- - - - Other lubricating oils
2710.19.26
- - - - Lubricating greases
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...
...
- - - - Hydraulic brake fluid
2710.19.28
- - - - Oil for transformers or circuit breakers
2710.19.31
- - - - High-speed diesel fuel
2710.19.32
- - - - Other diesel oils
2710.19.33
- - - - Other fuels
...
...
...
- - - - Other
2710.91.00
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
2710.99.00
- - Other
3006
Pharmaceutical goods specified in Note 4 to this Chapter
3006.80.00
- Waste phamaceuticals
...
...
...
Fireworks, flares, rain rockets, fog flares and other pyrotechnic articles
3604.10.10
- - Fireworks
3604.10.90
- - Other
3604.90.20
- - Miniature pyrotechnic munitions and percussion caps for toys
3604.90.90
- - Other
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...
...
Residual products of the chemical or allied industries, not elsewhere specified or included; urban garbage; sewage sludge; other wastes specified in Note 6 to this Chapter
3825.10.00
- Urban garbage
3825.20.00
- Sewage sludge
3825.30.00
- Clinical garbage
3825.41.00
- - Halogenated
...
...
...
- - Other
3825.50.00
- Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids
3825.61.00
- - Mainly containing organic constituents
3825.69.00
- - Other
3825.90.00
- Other
...
...
...
Used or retreaded pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber
4012.11.00
- - Of a kind used for motor cars (including passenger cars with luggage compartments and racing cars)
4012.12.10
- - - Of a width not exceeding 450 mm
4012.12.90
- - - Other + C126
4012.13.00
- - - Of a kind used for aircraft
...
...
...
- - Of a kind used for motorcycles
4012.19.20
- - - Of a kind used for bicycles
4012.19.30
- - - Of a kind used for earth-moving machinery
4012.19.40
- - - Of a kind used for other vehicles of Chapter 87
4012.19.90
- - - Other
...
...
...
- - - Of a kind used for motor cars (including passenger cars with luggage compartments and racing cars)
4012.20.21
- - - Of a width not exceeding 450 mm
4012.20.29
- - - Other
4012.20.31
- - - Suitable for retreading
4012.20.39
- - - Other
...
...
...
- - Of a kind used for motorcycles
4012.20.50
- - Of a kind used for bicycles
4012.20.60
- - Of a kind used for earth-moving machinery
4012.20.70
- - Of a kind used other vehicles of Chapter 87
4012.20.90
- - Other
...
...
...
- - - Solid tires not exceeding 100 mm in external diameter
4012.90.02
- - - Solid tires exceeding 100 mm but not exceeding 250 mm in external diameter
4012.90.03
- - - Solid tires exceeding 250 mm in external diameter, of a width not exceeding 450 mm, for use for vehicles of heading 8709
4012.90.04
- - - Other solid tires exceeding 250 mm in external diameter, of a width not exceeding 450 mm
4012.90.05
- - - Solid tires exceeding 250 mm in external diameter, of a width exceeding 450 mm, for use for vehicles of heading 8709
...
...
...
- - - Other solid tires exceeding 250 mm in external diameter, of a width exceeding 450 mm
4012.90.11
- - - Cushion tires of a width not exceeding 450 mm
4012.90.12
- - - Cushion tires of a width exceeding 450 mm
4012.90.21
- - - Solid tires not exceeding 100 mm in external diameter
4012.90.22
- - - Solid tires exceeding 100 mm but not exceeding 250 mm in external diameter
...
...
...
- - - Solid tires exceeding 250 mm in external diameter, of a width not exceeding 450 mm
4012.90.24
- - - Solid tires exceeding 250 mm in external diameter, of a width exceeding 450 mm
4012.90.31
- - - Cushion tires of a width not exceeding 450 mm
4012.90.32
- - - Cushion tires of a width exceeding 450 mm
4012.90.41
- - - Solid tires not exceeding 100 mm in external diameter
...
...
...
- - - Solid tires exceeding 100 mm but not exceeding 250 mm in external diameter
4012.90.43
- - - Solid tires exceeding 250 mm in external diameter, of a width not exceeding 450 mm
4012.90.44
- - - Solid tires exceeding 250 mm in external diameter, of a width exceeding 450 mm
4012.90.51
- - - Cushion tires of a width not exceeding 450 mm
4012.90.52
- - - Cushion tires of a width exceeding 450 mm
...
...
...
- - Buffed tires
4012.90.70
- - Replaceable tire treads of a width not exceeding 450 mm
4012.90.80
- - Tire flaps
4012.90.90
- - Other
8525
Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras
...
...
...
- - Internet enabled hand-phones
8525.20.30
- - Internet enabled cellular phones
8525.20.80
- - Other cellular phones
8702
Motor vehicles for the transport of ten or more persons, including the driver
8702.10.06
- - - - - Of a gross vehicle weight not exceeding 5 tons
...
...
...
- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons
8702.10.08
- - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 18 tons
8702.10.09
- - - - - Of a gross vehicle weight exceeding 18 tons but not exceeding 24 tons
8702.10.10
- - - - - Of a gross vehicle weight exceeding 24 tons
8702.10.15
- - - - - Of a gross vehicle weight not exceeding 5 tons
...
...
...
- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons
8702.10.17
- - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 24 tons
8702.10.18
- - - - - Of a gross vehicle weight exceeding 24 tons
8702.10.26
- - - - - Of a gross vehicle weight not exceeding 5 tons
8702.10.27
- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons
...
...
...
- - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 18 tons
8702.10.31
- - - - - Of a gross vehicle weight exceeding 18 tons but not exceeding 24 tons
8702.10.32
- - - - - Of a gross vehicle weight exceeding 24 tons
8702.10.37
- - - - - Of a gross vehicle weight not exceeding 5 tons
8702.10.38
- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons
...
...
...
- - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 24 tons
8702.10.40
- - - - - Of a gross vehicle weight exceeding 24 tons
8702.90.12
- - - - CBU/Other
8702.90.22
- - - - CBU/Other
8702.90.32
- - - - CBU/Other
...
...
...
- - - - CBU/Other
8703
Motor cars and other motor vehicles designed principally for the transport of persons (other than those of heading 87.02), including station wagons and racing cars
8703.21.32
- - - - CBU/Other
8703.21.42
- - - - Four wheel drive vehicles, CBU/Other
8703.21.44
- - - - Other
...
...
...
- - - - Four wheel drive vehicles, CBU/Other
8703.21.54
- - - - Motor cars (including station wagons, sport cars and racing cars), CBU/Other
8703.21.56
- - - - Other
8703.22.20
- - - Motor-homes
8703.22.52
- - - - CBU/Other
...
...
...
- - - - Four wheel drive vehicles, CBU/Other
8703.22.64
- - - - Other
8703.22.72
- - - - Four wheel drive vehicles, CBU/Other
8703.22.74
- - - - Motor cars (including station wagons, sport cars and racing cars), CBU/Other
8703.22.76
- - - - Other
...
...
...
- - - - Motor-homes
8703.23.21
- - - - - Of a cylinder capacity of under 1,800 cc
8703.23.22
- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
8703.23.23
- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
8703.23.24
- - - - - Of a cylinder capacity of 2,500 cc or more
...
...
...
- - - - - Of a cylinder capacity of under 1,800 cc
8703.23.32
- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
8703.23.33
- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
8703.23.34
- - - - - Of a cylinder capacity of 2,500 cc or more
8703.23.41
- - - - - Of a cylinder capacity of under 1,800 cc
...
...
...
- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
8703.23.43
- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
8703.23.44
- - - - - Of a cylinder capacity of 2,500 cc or more
8703.23.51
- - - - - Of a cylinder capacity of under 1,800 cc
8703.23.52
- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
...
...
...
- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
8703.23.54
- - - - - Of a cylinder capacity of 2,500 cc or more
8703.23.61
- - - - - Of a cylinder capacity of under 1,800 cc
8703.23.62
- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
8703.23.63
- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
...
...
...
- - - - - Of a cylinder capacity of 2,500 cc or more
8703.23.71
- - - - - Of a cylinder capacity of under 1,800 cc
8703.23.72
- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
8703.23.73
- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
8703.23.74
- - - - - Of a cylinder capacity of 2,500 cc or more
...
...
...
- - - - Motor-homes
8703.24.22
- - - - - CBU/Other
8703.24.32
- - - - - Four wheel drive vehicles, CBU/Other
8703.24.34
- - - - - Other
8703.24.42
- - - - - Four wheel drive vehicles, CBU/Other
...
...
...
- - - - - Motor cars (including station wagons, sport cars and racing cars), CBU/Other
8703.24.46
- - - - - Other
8703.24.52
- - - - Motor-homes
8703.24.62
- - - - - CBU/Other
8703.24.72
- - - - - Four wheel drive vehicles, CBU/Other
...
...
...
- - - - - Other
8703.24.82
- - - - - Four wheel drive vehicles, CBU/Other
8703.24.84
- - - - - Motor cars (including station wagons, sport cars and racing cars), CBU/Other
8703.24.86
- - - - - Other
8703.31.20
- - - Motor-homes
...
...
...
- - - - - Brand-new
8703.31.53
- - - - - Used
8703.31.62
- - - - Four wheel drive vehicles, CBU/Other
8703.31.64
- - - - Other
8703.31.72
- - - - Four wheel drive vehicles, CBU/Other
...
...
...
- - - - Brand-new motor cars (including station wagons, sport cars and racing cars), CBU/Other
8703.31.75
- - - - Used motor cars (including station wagons, sport cars and racing cars), CBU/Other
8703.31.77
- - - - Other
8703.32.12
- - - Motor-homes
8703.32.23
- - - - - Brand-new
...
...
...
- - - - - Used, of a cylinder capacity of under 1,800 cc
8703.32.25
- - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc
8703.32.26
- - - - - Used, of a cylinder capacity of 2,000 cc or more
8703.32.34
- - - - - Used, of a cylinder capacity of under 1,800 cc
8703.32.35
- - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc
...
...
...
- - - - - Used, of a cylinder capacity of 2,000 cc or more
8703.32.44
- - - - - Used, of a cylinder capacity of under 1,800 cc
8703.32.45
- - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc
8703.32.46
- - - - - Used, of a cylinder capacity of 2,000 cc or more
8703.32.53
- - - - - - Brand-new
...
...
...
- - - - - - Used, of a cylinder capacity of under 1,800 cc
8703.32.55
- - - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc
8703.32.56
- - - - - - Used, of a cylinder capacity of 2,000 cc or more
8703.32.64
- - - - - - Used, of a cylinder capacity of under 1,800 cc
8703.32.65
- - - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc
...
...
...
- - - - - - Used, of a cylinder capacity of 2,000 cc or more
8703.32.74
- - - - - - Used, of a cylinder capacity of under 1,800 cc
8703.32.75
- - - - - - Used, of a cylinder capacity of between 1,800 cc and under 2,000 cc
8703.32.76
- - - - - - Used, of a cylinder capacity of 2,000 cc or more
8703.33.12
- - - - - Motor-homes
...
...
...
- - - - - CBU/Other, brand-new
8703.33.23
- - - - - CBU/Other, used
8703.33.25
- - - - - Four wheel drive vehicles, CBU/Other
8703.33.27
- - - - - Other
8703.33.29
- - - - - Four wheel drive vehicles, CBU/Other
...
...
...
- - - - - Brand-new motor cars (including station wagons, sport cars and racing cars), CBU/Other
8703.33.32
- - - - - Used motor cars (including station wagons, sport cars and racing cars), CBU/Other
8703.33.34
- - - - - Other
8703.33.42
- - - - Motor-homes
8703.33.52
- - - - - CBU/Other, brand-new
...
...
...
- - - - - CBU/Other, used
8703.33.55
- - - - - Four wheel drive vehicles, CBU/Other
8703.33.57
- - - - - Other
8703.33.59
- - - - - Four wheel drive vehicles, CBU/Other
8703.33.62
- - - - - Brand-new motor cars (including station wagons, sport cars and racing cars), CBU/Other
...
...
...
- - - - - Used motor cars (including station wagons, sport cars and racing cars), CBU/Other
8703.33.65
- - - - - Other
8703.33.72
- - - - Motor-homes
8703.33.82
- - - - - CBU/Other, brand-new
8703.33.83
- - - - - CBU/Other, used
...
...
...
- - - - - Four wheel drive vehicles, CBU/Other
8703.33.87
- - - - - Other
8703.33.89
- - - - - Four wheel drive vehicles, CBU/Other
8703.33.92
- - - - - Brand-new motor cars (including station wagons, sport cars and racing cars), CBU/Other
8703.33.93
- - - - - Used motor cars (including station wagons, sport cars and racing cars), CBU/Other
...
...
...
- - Motor-homes
8703.90.21
- - - Electric-powered
8703.90.26
- - - - - Of a cylinder capacity of under 1,800 cc
8703.90.27
- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
8703.90.28
- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
...
...
...
- - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc
8703.90.32
- - - - - Of a cylinder capacity of 3,000 cc or more
8703.90.37
- - - - - Of a cylinder capacity of under 1,800 cc
8703.90.38
- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
8703.90.41
- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
...
...
...
- - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc
8703.90.43
- - - - - Of a cylinder capacity of 3,000 cc or more
8703.90.48
- - - - - Of a cylinder capacity of under 1,800 cc
8703.90.51
- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
8703.90.52
- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
...
...
...
- - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc
8703.90.54
- - - - - Of a cylinder capacity of 3,000 cc or more
8703.90.61
- - - - Electric-powered
8703.90.66
- - - - - Of a cylinder capacity of under 1,800 cc
8703.90.67
- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
...
...
...
- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
8703.90.71
- - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc
8703.90.72
- - - - - Of a cylinder capacity of 3,000 cc or more
8703.90.77
- - - - - Of a cylinder capacity of under 1,800 cc
8703.90.78
- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
...
...
...
- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
8703.90.82
- - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc
8703.90.83
- - - - - Of a cylinder capacity of 3,000 cc or more
8703.90.88
- - - - - Of a cylinder capacity of under 1,800 cc
8703.90.91
- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
...
...
...
- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
8703.90.93
- - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc
8703.90.94
- - - - - Of a cylinder capacity of 3,000 cc or more
8711
Motorcycles (including mopeds) and bicycles fitted with an auxiliary motor, with or without side-cars; side-cars
8711.10.10
- - Mopeds
...
...
...
- - - Scooters
8711.10.22
- - - Other motorcycles, with or without side-cars
8711.10.29
- - - Other
8711.10.31
- - - Scooters
8711.10.32
- - - Other motorcycles, with or without side-cars
...
...
...
- - - Other
8711.20.10
- - Mopeds
8711.20.20
- - Cross-country motorcycles
8711.20.31
- - - Scooters
8711.20.32
- - - Other motorcycles, with or without side-cars
...
...
...
- - - Other
8711.20.44
- - - Scooters
8711.20.45
- - - Other motorcycles, with or without side-cars
8711.20.46
- - - Other
8711.20.47
- - - Scooters
...
...
...
- - - Other motorcycles, with or without side-cars
8711.20.49
- - - Other
8711.20.51
- - - Scooters
8711.20.52
- - - Other motorcycles, with or without side-cars
8711.20.53
- - - Other
...
...
...
- - - Scooters
8711.20.55
- - - Other motorcycles, with or without side-cars
8711.20.56
- - - Other
8711.90.91
- - - - Of a capacity not exceeding 200 cc
8711.90.95
- - - - Of a capacity not exceeding 200 cc
...
...
...
Other firearms and similar devices which operate by the firing of an explosive charge (for example, sport shot-guns and riffles, muzzle-loading firearms, very pistols and other devices designed to project only flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
9303.20.10
- - Hunting shot-guns
9303.30.10
- - Hunting riffles
9304
Other weapons (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07
9304.00.10
- Air guns, of a weight not exceeding 7 kg
...
...
...
Parts and accessories of weapons under headings 93.01 thru 93.04
9305.21.10
- - - Of hunting shot-guns of a weight not exceeding 7 kg
9305.29.10
- - - Of hunting shot-guns of a weight not exceeding 7 kg
9305.99.90
- - - Other
9307.00.00
Swords, cutlasses, bayonets, lance and similar weapons and parts thereof and scabbards and sheaths
...
...
...
(Promulgated together with the Finance Minister's Decision No. 60/2005/QD-BTC of August 31, 2005)
1. Pairs of international border-gates:
1.1. Na Meo (Thanh Hoa) – Namsoye (Houaphane)
1.2. Nam Can (Nghe An) – Namcan (Xieng Khoang)
1.3. Cau Treo (Ha Tinh) – Namphouao (Bolikhamsay)
1.4. Cha Lo (Quang Binh) – Naphouao (Khammoune)
1.5. Lao Bao (Quang Tri) – Den Savane (Savannakhet)
2. Pairs of national border-gates:
...
...
...
2.2. Chieng Khuong (Son La) – Ban Dan (Houaphane)
2.3. Long Sap (Son La) – Pa Hang (Houaphane)
2.4. La Lay (Thua Thien – Hue) – La Lay (Salavane)
2.5. Bo Y (Kon Tum) – Phu Cua (Attopeu)
3. Pairs of provincial-level bordergates already permitted by the Trade Ministry of the Socialist Republic of Vietnam and the Trade Ministry of the Lao People's Democratic Republic for customs clearance of exports and imports
3.1. Ten Tan (Thanh Hoa) – Som Vang (Houaphane)
3.2. Thanh Thuy (Nghe An) – Nam On (Bolikhamsay)
3.3. Ka Roong (Quang Binh) – Noong Ma (Khammoune)
...
...
...
(Promulgated together with the Finance Minister's Decision No. 60/2005/QD-BTC of August 31, 2005)
Ordinal number
Name of commodity
HS code
Quantity
Unit
...
...
...
2006
2007 onward
1
Tobacco, not stemmed, Virginia type, flue-cured
2401.10.10
Ton
Total quantity of commodities numbered 1 thru 5 is 1,500 tons
Total quantity of commodities numbered 1 thru 5 is 3,000 tons
To be agreed upon by the two parties later
...
...
...
Tobacco, not stemmed, Virginia type, not flue-cured
2401.10.20
-
3
Tobacco, partly or wholly stemmed, Virginia type, flue-cured
2401.20.10
...
...
...
4
Tobacco, partly or wholly stemmed, Burley type
2401.20.40
-
...
...
...
5
Tobacco stems
2401.30.10
-
- 1Circular No. 28/2004/TT-BTC, guiding the import tax reduction for goods of Lao origin, promulgated by the Ministry of Finance
- 2Joint circular No. 54/2003/TTLT/BTC-BTM of June 03, 2003, guiding the reduction of import tax on goods of lao origin specified in the August 13, 2002 Vientiane agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao peoples Democratic Republic
- 3Joint circular No. 75/2001/TTLT-BTC-BTM-TCHQ of September 24, 2001, guiding the reduction of import tax on goods of Lao origin specified in the Agreement between the Government of The Socialist Republic of Vietnam and The Government of The Lao People’s Democratic Republic (the 1999 Cua Lo Agreement) on creation of favorable conditions for people, transport means and goods to travel across the border of the two countries.
- 1Decision No. 110/2003/QD-BTC of July 25, 2003, promulgating the preferential import tariffs.
- 2Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 3Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 4Joint circular No. 75/2001/TTLT-BTC-BTM-TCHQ of September 24, 2001, guiding the reduction of import tax on goods of Lao origin specified in the Agreement between the Government of The Socialist Republic of Vietnam and The Government of The Lao People’s Democratic Republic (the 1999 Cua Lo Agreement) on creation of favorable conditions for people, transport means and goods to travel across the border of the two countries.
Decision No. 60/2005/QD-BTC, on import tax rates applicable to import goods of Lao origin, promulgated by the Ministry of Finance.
- Số hiệu: 60/2005/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 31/08/2005
- Nơi ban hành: Bộ Tài chính
- Người ký: Trương Chí Trung
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra