Decree 213/2004/NĐ-CP

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