Laws of Vietnam

THE MINISTER OF FINANCE

DECIDES:

Article 1.- To amend the names and import tax rates of a number of commodity groups and items in the Import Tariff issued together with Decision No.280-TTg of May 28, 1994 of the Prime Minister and the lists of amendments and supplements to the Import Tariff issued together with Decision No.615A-TC/TCT/QD of June 10, 1995; Decision No.1188-TC/QD/TCT of November 20, 1995, Decision No.443-TC/QD/TCT of May 4, 1996, Decision No.816A-TC/QD/TCT of September 15, 1996, Decision No.02-TC/QD/TCT of January 2, 1997 and Decision No.257-TC/QD/TCT of March 31, 1997 of the Ministry of Finance into the new names and import tax rates specified in the list of amendments of names and import tax rates of a number of commodity groups issued together with this Decision.

Article 2.- This Decision takes effect and applies to all declarations of import goods registered with the customs office from August 15, 1997.

For the Minister of Finance
Vice Minister
VU MONG GIAO

THE LIST OF AMENDED NAMES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE IMPORT TARIFF

(Issued together with Decision No.496A-TC/QD/TCT of July 15, 1997 of the Minister of Finance)

Code number Items Tax rates (%)

1 2 3

0402.00 Milk and cream, condensed or added with sugar or other sweetener:

-- Other milk and cream:

0402.00.91 --- Powder milk, of a kind with indication of the producer:
for children up to 6 months old (printed on the products’ packing) 15

0402.00.99 --- Other 20

1103 Cereals, husked, in raw powder or powder pellets

1103.11 -- Of wheat 10

1103.12 -- Of oats 10

1103.13 -- Of maize 10

1103.14 -- Of rice 10

1103.19 -- Of other cereals 10

- Pellets:

1103.21 --Of wheat 10

1103.29 -- Of other cereals 10

1702 Other sugars, including pure chemical sugar (lactose), maltose,
glucose and fructose, crystalline; sugar syrups not yet added with
flavoring or coloring matter; artificial honey, whether or not
mixed with natural honey; caramel

1702.10 - Lactose and lactose syrup 3

1702.20 - Maple sugar and maple syrup 3

1702.30 - Glucose and glucose syrup, not containing fructose or

containing less than 20% by weight of fructose in dry state 3

1702.40 - Glucose and glucose syrup, containing at least 20% but not

more than 50% by weight of fructose in dry state 3

1702.50 - Chemically pure fructose 3

1702.90 - Others, including invert sugar:

1702.90.10 -- Mantose and mantose syrup 3

1702.90.20 -- Artificial honey 5

1702.90.30 -- Caramel 5

1702.90.90 -- Others 5

2002.00 - Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 30

2106 Food preparations not elsewhere specified or included

2106.10 - Concentrated protein substances, or textured proteins 10

2106.90 - Others:

2106.90.10 -- Syrup of essences from plant, syrup of essences from fruit
skin or seed for making flavored drinks (for example: syrup of cola) 40

2106.90.20 -- Ginseng tea and tonic drinks made from ginseng 15

2106.90.40 -- Fruit jam 30

2106.90.90 -- Others 30

2507.00 - Kaolin and other kaolin clays, whether or not calcined. 3

2508.00 - Other clays (excluding expanded clays of heading No.6806)
andalusite, kyanite and sillimanite, whether or not calcined;
mullite; chamotte or dinas earths 3

2509.00 - Chalk 3

2510.00 - Natural calcium phosphates, natural aluminum calcium
phosphates and phosphatic chalk 3

2511.00 - Natural barium sulfate, natural barium carbonate, whether or
not calcined, other than barium oxide of heading No.2816 3

2512.00 - Siliceous fossil meals (for example: kieselguhr, tripolite and
diatomite) and similar siliceous earths, whether or not calcined,
of an apparent specific gravity of 1 or less 3

2513.00 - Pumice, abrasive powder, natural corundum, natural garnet
and other natural abrasives, whether or not heat-treated 3

2514.00 - Slate, whether or not cut or trimmed by sawing or otherwise
into blocks or slabs of a rectangular (including square) shape 3

2515.00 - Marble, travertine, ecaussine and other calcareous monumental
or building stone of an apparent specific gravity of 2.5 or more,
alabaster, whether or not trimmed or cut by sawing or otherwise,
into blocks or slabs of a rectangular (including square) shape 3

2516.00 - Granite, porphyry, basalt, sandstone and other monumental or
building stones, whether or not trimmed or cut by sawing or
otherwise, into blocks or slabs of a rectangular (or square) shape 3

2518.00 - Dolomite, whether or not calcined; dolomite trimmed or cut by
sawing or otherwise, into blocks or slabs of a rectangular (or square)
shape; agglomerated dolomite (including tarred dolomite) 3

2519.00 - Natural magnesium carbonate (magnesite); fused magnesia; burned
magnesia, whether or not containing small quantities of other oxides
added before sintering; other magnesium oxide, whether or not pure 3

2520.00 - Gypsum (mineral calcium sulfate), anhydrite, plasters
(consisting of calcined gypsum or calcium sulfate), whether or
not colored, with or without small quantities of accelerators or retarders 3

2524.00 - Asbestos 3

2525.00 - Mica, including splitted mica and mica waste 3

2526.00 - Natural steatite, whether or not roughly trimmed or merely cut,
by sawing or otherwise, into blocks or slabs of a rectangular
(or square) shape

2526.00.10 -- Talcum powder 0

2526.00.90 -- Others 3

2527.00 - Natural cryolite; natural chiolite 3

2528.00 - Natural borates and enriched borates (whether or not calcined)
but not including borates separated from natural brine, natural
boric acid containing not more than 85% of H3BO3, calculated
on the dry weight 3

2529.00 - Feldspar, leucite, nepheline and nepheline syenite, fluorspar (fluorite) 3

2530.00 - Minerals not elsewhere specified or included 3

2618.00 - Granulated slag (slag sand) from the manufacture of iron or steel 10

2619.00 - Slag, dross (other than slag sand), scaling and other waste
from the manufacture of iron or steel 10

2620.00 - Ash and residues (other than those from the manufacture of
iron and steel), containing metals or metal compounds 10

2621.00 - Other slag and ash, including seaweed ash (kelp) 10

2701 Coal, briquettes, ovoids and similar solid fuels manufactured from coal.

- Coal whether or not pulverized, but not agglomerated:

2701.11 -- Anthracite 5

2701.12 -- Bituminous coal 5

2701.19 -- Other coal:

2701.19.10 --- Fat coal 0

2701.19.90 --- Other coal 5

2701.20 - Briquettes, ovoids and other solid fuels manufactured from coal 5

2702.00 - Lignite, whether or not agglomerated, excluding jet 5

2703.00 - Peat (including peat litter), whether or not agglomerated 5

2704 - Coke and semi-coke of coal, lignite or peat, whether or not
agglomerated, carbon for manufacture of coal gas

2704.00.10 -- Coke and semi-coke of coal 0

2704.00.90 -- Lignite or peat, whether or not agglomerated; carbon for
manufacture of coal gas 5

2815 Sodium hydroxide (caustic soda), potassium hydroxide (caustic
potash), peroxides of sodium or potassium

2815.00.10 -- Caustic soda 5

2815.00.90 -- Others 1

2902.00 - Cyclic hydrocarbon 1

2938.00 - Glycosides, natural or reproduced by synthesis, and their salts,
ethers, esters and other derivatives 1

2939 Vegetable alkaloids, natural or reproduced by synthesis, and
their salts, ethers, esters and other derivatives:

2939.10 - Alkaloids of opium and their derivatives, salts thereof 1

2939.20 - Alkaloids of cinchona and their derivatives, salts thereof 1

2939.30 - Caffeine and its salts 1

2939.40 - Ephedrine and its salts 1

2939.50 - Theophylline and aminophylline and their derivatives, salts thereof 1

2939.60 - Alkaloids of rye ergot and their derivatives, salts thereof 1

2939.70 - Nicotine and its salts 1

2939.90 - Others 1

3302 - Mixtures of odoriferous substances and mixtures (including
alcoholic solutions) with a basis of one or more of these
substances, of a kind used as raw materials in industry

3302.10 - Essence of plants, fruit skin, seeds for making flavored
beverages (for example: essence of cola) 30

3302.90 - Others 30

3401.00 - Soap, organic surface-active agents and preparations for use
as soap, in the forms of bars, pieces, cakes or molded shapes,
whether or not containing soap; paper, wadding, felt and
nonwovens, impregnated, coated or covered with soap or detergent

3401.00.10 -- Soap cast 30

3401.00.90 -- Others 50

3402 Organic surface-active agents (other than soap), surface-active
preparations, washing preparations (including auxiliary washing
preparations). Cleaning preparations, whether or not containing
soap, other than those of heading No.3401

- Organic surface-active agents, whether or not put up:

3402.11 -- Adionic 30

3402.12 -- Cationic 30

3402.13 -- Non-ionic 30

3402.19 -- Others 30

3402.20 - Preparations put up for retail sale 30

3402.90 - Others 30

3701 Photographic plates and film in the flat, sensitized, unexposed,
of any material other than paper, paperboard or textiles, instant
print film in the flat, sensitized, unexposed, whether or not in packs

3701.10 - For X-ray 0

3701.20 - Instant print film 20

3701.90 - Others:

-- For common use 20

-- For printing industry 1

3702.00 - Photographic film in rolls, sensitized, unexposed, of any material
other than paper, paperboard or textiles; instant print film in rolls,
sensitized, unexposed.

- For X-ray 0

- Instant print film 20

- Photographic film in large rolls 5

- Of a kind with perforations used for photograph (in small rolls) 20

- Of a kind for cinematography 0

- Other 1

3703.00 - Photographic paper, paperboard and textiles, sensitized and unexposed 20

3705 Photographic plates and film, exposed and developed, other than
cinematographic film:

3705.10 - For offset 1

3705.20 - Microfilm 1

3705.90 - Others 20

4403.00 - Wood in the rough, whether or not stripped of bark or sapwood,
or roughly squared 0

4404.00 - Hoopwood, split poles, piles, pickets and stakes of wood, pointed
but not sawn lengthwise, wooden sticks, roughly planned but not turned,
bent or further worked, for the manufacture of walking-sticks,
umbrellas and tool handles or the like; chipwood and the like 3

4407.00 - Wood sawn or chipped lengthwise, sliced or peeled, whether or
not planned, sanded or finger-jointed, of a thickness exceeding 6 mm 3

4809 Carbon paper, self-copy paper and other similar paper (including
coated or impregnated paper for duplicator stencils or offset
plates), whether or not printed, in rolls or sheets of a width
exceeding 36 cm or in rectangular sheets (including square) with
one unfold-width exceeding 36 cm

4809.10 - Carbon paper and the like 15

4809.20 - Self-copy paper (self-duplicate) 10

4809.90 - Others 15

4811 Paper, paperboard, cellulose wadding and webs of cellulose
fibers, coated, impregnated, covered, surface-colored, surface-
decorated or printed, in rolls or sheets, other than those of
headings No.4803, 4809, 4810 or 4818

4811.10 - Tarred, bituminized or asphalted paper and paperboard 1

- Adhesive or gummed paper and paperboard:

4811.21 -- Self-adhesive 10

4811.29 -- Others 10

- Paper and paperboard, coated, impregnated or covered with
plastic (excluding adhesive):

4811.31 -- Bleached, weighing more than 150g/m2 10

4811.39 -- Others 10

4811.40 - Paper and paperboard, coated, impregnated or covered with
wax, paraffin wax, stearin, oil or glycerol 10

4811.90 - Other paper, paperboard, cellulose wadding and webs of cellulose fibers 10

4816 Carbon paper, self-copy paper and other copying paper
(other than those of heading No.4809), assorted stencils
or offset plates of paper, whether or not yet boxed.

4816.10 - Carbon paper and the like 15

4816.20 - Self-copy paper 10

4816.30 - Duplicator stencils 15

4816.90 - Others 15

5001.00 - Silk-worm cocoons for reeling 5

5002.00 - Raw silk (not thrown) 5

5003 Silk waste (including cocoons unsuitable for reeling), yarn waste
and garnetted stock)

5003.10 - Not carded or combed 10

5003.90 - Other silk waste 10

5004.00 - Silk yarn (other than yarn spun from silk waste), not yet packed
for retail sale 10

5202 Cotton waste (including yarn waste and garnetted stock)

5202.10 - Yarn waste (including thread waste) 10

- Others:

5202.91 -- Garnetted stock 10

5202.99 -- Others 10

5303.00 - Jute and other textile bast fibers (excluding flax, true hemp and
ramie), raw or processed but not spun; tow and waste of these
fibers (including yarn waste and garnetted stock) 10

5402 Synthetic yarn (other than sewing thread), not yet packed for retail
sale, including synthetic monofilament of less than 67 decitex

5402.10 - High tenacity yarn of nylon or other polyamides 0

5402.20 - High tenacity yarn of polyesters 0

- Textured yarn:

5402.31 -- Of nylon or other polyamides, measuring per single yarn not
more than 50 decitex

5402.31.10 --- Of nylon 1

5402.31.90 --- Others 0

5402.32 -- Of nylon or other polyamides, measuring per single yarn more
than 50 decitex

5402.32.10 --- Of nylon 1

5402.32.90 --- Others 0

5402.33 -- Of polyesters

5402.33.10 --- Of nylon 1

5402.33.90 --- Others 0

5402.39 -- Of other fibers 0

- Other yarn, single, with a twist not exceeding 50 turns per meter:

5402.41 -- Of nylon or other polyamides 0

5402.42 -- Of polyesters, partially oriented 0

5402.43 -- Of other polyesters 0

5402.49 -- Others 0

- Other yarn, single, with a twist exceeding 50 turns per meter:

5402.51 -- Of nylon or other polyamides 0

5402.52 -- Of other polyesters 0

5402.59 -- Of other fibers 0

- Other yarn, multiple folded or cabled:

5402.61 -- Of nylon or other polyamides 5

5402.62 -- Of other polyesters 3

5402.69 -- Of other fibers 5

5503.00 - Synthetic staple fibers, not carded, combed or otherwise
processed for spinning 10

5504.00 - Other artificial staple fibers, not carded, combed or otherwise
processed for spinning 10

5506.00 - Synthetic staple fibers, carded, combed or otherwise processed
for spinning 10

5507.00 - Other artificial staple fibers, carded, combed or otherwise
processed for spinning 10

5509 Yarn (other than sewing thread) of synthetic staple fibers, not
yet packed for retail sale

- Containing 85% or more by weight of staple fibers of nylon or
other polyamides

5509.11 -- Single yarn 10

5509.12 -- Twisted or plaited yarn 10

- Containing 85% or more by weight of polyester staple fibers:

5509.21 -- Single yarn 10

5509.22 -- Twisted or plaited yarn 10

- Containing 85% or more by weight of acrylic or modacrylic staple fibers:

5509.31 -- Single yarn 10

5509.32 -- Twisted or plaited yarn 10

- Other yarn, containing 85% or more by weight of synthetic staple fibers:

5509.41 -- Single yarn 10

5509.42 -- Twisted or plaited yarn 10

- Other yarn, of polyester staple fibers:

5509.51 -- Mixed mainly or solely with artificial staple fibers 10

5509.52 -- Mixed mainly or solely with wool or fine animal hair:

5509.52.10 --- Single yarn 5

5509.52.90 --- Others 10

5509.53 -- Mixed mainly or solely with other cotton 10

5509.59 -- Others 10

- Other yarn, of acrylic or modacrylic staple fibers:

5509.61 -- Mixed mainly or solely with wool or fine animal hair:

5509.61.10 --- Single yarn 5

5509.61.90 --- Others 10

5509.62 -- Mixed mainly or solely with cotton 10

5509.69 -- Others 10

- Other yarn:

5509.91 -- Mixed mainly or solely with wool or fine animal hair

5509.91.10 --- Single yarn 10

5509.91.90 --- Others 10

5509.92 -- Mixed mainly or solely with cotton 10

5509.99 -- Others 10

5903.00 - Textile fabrics impregnated, coated, covered or laminated with
plastic, other than those of heading No.5902 30

6305 Sacks and bags used for the packing of goods

6305.10 -- Of jute 40

- Of other textile fibers:

6305.90.10 -- Of textile fibers with inner thin layer of polyethylene or of a

compound of ethylene and a hydrocarbon 30

6305.90.99 -- Others 50

6804 Millstones, grindstones, grinding wheels and the like, not
framed, for grinding, sharpening, polishing, truing or cutting,
hand sharpening or polishing stones, their parts of natural stone,
agglomerated, or of artificial abrasives, or of ceramics, with or
without parts of other materials

6804.10 - Millstones and grindstones for milling, grinding or pulping 5

- Other millstones, grindstones, grinding wheels and the like:

6804.21 -- Of natural or agglomerated synthetic diamond 0

6804.22 -- Of other agglomerated abrasives or of ceramics:

6804.22.10 --- Grindstones for specialized use in machine building,
with fine surface, a high hardness, of 12th grade or more 5

6804.22.90 --- Others 10

6804.23 -- Of natural stones:

6804.23.10 --- Grindstones for specialized use in machine building,
with fine surface, a high hardness, of 12th grade or more 5

6804.23.90 --- Others 10

6804.30 - Other grinding or polishing stones

6804.30.10 --- Grindstones for specialized use in machine building,
with fine surface, a high hardness, of 12 grade or more 5

6804.30.90 --- Others 10

6806.00 - Filings, dust of slag, rock and similar ore, exfoliated vermiculite,
expanded clays, foamed slag and similar expanded mineral
materials, heat-insulating or sound-insulating mixtures and articles
or sound-absorbing mineral materials, other than those of heading
No.6811 or 6812 or of Chapter 69 10

6812 Plaited asbestos fibers; mixtures with the basis of asbestos or
with a basis of asbestos and magnesium carbonate; articles of such
mixtures or of asbestos (for example: thread, woven fabric, clothing,
headwears, footwears, gaskets), whether or not reinforced, other than
those of heading No.6811 or 6813

6812.10 - Plaited asbestos fibers; mixtures with a basis of asbestos or a
basis of asbestos and magnesium carbonate 5

6812.20 - Yarn and thread 5

6812.30 - Ropes and string, whether or not plaited 5

6812.40 - Woven or knitted fabric 5

6812.50 - Clothing, clothing accessories, footwear and headwears 5

6812.60 - Paper, millboard and felt 5

6812.70 - Compressed asbestos fiber jointing, in sheets or rolls 5

6812.90 - Others 5

6813.00 - Friction materials and articles thereof (for example: sheets, rolls,
strips, segments, discs, washers, pads), not mounted, for brakes,
clutches or the like, with a basis of asbestos, of other minerals or
of cellulose, whether or not combined with textile or other materials

6813.00.10 -- Brake linings and pads 10

6813.00.90 -- Others 10

6815 Articles of stone or of other mineral substances (including those of
peat), not elsewhere specified or included.

6815.10 - Non-electrical articles, or those made of graphite or carbon 20

6815.20 - Articles of peat 20

- Other articles:

6815.91 -- Containing magnesite, dolomite or chromite 20

6815.99 -- Others 10

7001.00 - Cullet and other waste and scrap of glass, glass in the mass 3

7007 Safety glasses, of toughened (tempered) or laminated glass

- Toughened (tempered) safety glass:

7007.11 -- Of size and shape suitable for incorporation onto vehicles,
aircraft or vessels:

7007.11.10 --- For vehicles 15

7007.11.90 --- Others 1

7007.19 -- Others 5

7007.21 -- Of size and shape suitable for incorporation onto vehicles,
aircraft or vessels:

7007.21.10 --- For vehicles 15

7007.21.90 --- Others 1

7007.29 -- Others 5

7308 Structures (excluding prefabricated buildings of heading No.9406)
and parts of structures (for example: bridges, bridge-sections, lock-gates,
towers, lattice masts, roofs, roofing frame-works, doors and windows
and their frames and thresholds, shutters, balustrades, pillars or other
columns), of iron or steel; plates, rods, angles, shapes, sections, tubes
and the like, prepared for use in structures, of iron or steel

7308.10 - Bridges and bridge-sections 0

7308.20 - Towers and lattice masts:

7308.20.10 -- Pillars of iron or steel 5

7308.20.90 -- Others 0

7308.30 - Doors, windows and their frames and thresholds for doors. 20

7308.40 - Props and similar equipment for shutters or pit-propping 0

7308.90 - Others 10

7309.00 - Reservoirs, tanks, vats and similar containers of iron or steel, of
a capacity exceeding 300 liters, whether or not lined or heat-insulated,
but not fitted with mechanical or thermal equipment 3

8413 Pumps for liquids, not fitted with a measuring device, liquid elevators

- Pumps for liquids whether or not fitted with measuring devices,
liquid elevators:

8413.11 -- Pumps for dispensing fuel or lubricants, of the type used in
filling stations or in garages 3

8413.19 -- Others 3

8413.20 - Hand pumps other than those of heading No.8413.11 or 8413.19:

8413.20.10 -- Pesticide sprayers 25

8413.20.90 -- Others 35

8413.30 - Fuel pumps, fuel pump nozzles and cooling medium pumps
for internal combustion piston engine 3

8413.40 - Concrete pumps 1

8413.50 - Piston-pumps:

8413.50.10 -- Water pumps of a capacity up to 8000 m3/h 25

8413.50.90 -- Others 1

8413.60 - Rotary positive displacement pumps

8413.60.10 -- Water pumps of a capacity up to 8000 m3/h 25

8413.60.90 -- Others 1

8413.70 - Other centrifugal pumps:

8413.70.10 -- Water pumps of a capacity up to 8000 m3/h 25

8413.70.90 -- Others 1

- Other pumps; liquid elevators:

8413.81 -- Other pumps:

8413.81.10 --- Water pumps of a capacity up to 8000 m3/h 25

8413.81.90 --- Others 1

8413.82 -- Liquid elevators 1

- Parts:

8413.91 -- Parts of water pumps, parts of hand pumps 5

8413.92 -- Parts of other pumps and parts of liquid elevators 0

8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating
or recycling hoods incorporating a fan, whether or not fitted with filters

8414.10 - Vacuum pumps 10

8414.20 - Hand- or foot-operated air pumps 20

8414.30 - Compressors of a kind used in refrigerating equipment 10

8414.40 - Air compressors mounted on a wheeled chassis for towing 0

- Fans:

8414.51 -- Table, floor, wall, window, ceiling or roof fans, with a self-contained
electric motor of an output not exceeding 125 W 50

8414.59 -- Other fans:

8414.59.10 --- Industrial fans of a capacity up to 125 KW 30

8414.59.20 --- Industrial fans of a capacity exceeding 125 KW 20

8414.59.90 --- Others 40

8414.60 - Hoods having a maximum horizontal side not exceeding 120 cm 20

8414.80 - Others 5

8414.90 - Parts:

8414.90.10 -- Parts of heading No.841410, 841430, 841440 or 841480 0

8414.90.20 -- Parts of heading No.841420 or 841460 10

8414.90.90 -- Parts of heading No.841451 or 841459 30

8418 Refrigerators, freezers and other refrigerating or freezing equipment,
electric or other; heat pumps, other than air conditioners of heading
No.8415

8418.10 - Combined refrigerator-freezers, fitted with separate external doors 5

- Refrigerators, of a kind for domestic use:

8418.21 -- Compression-type:

8418.21.10 --- In complete units 40

8418.21.20 --- In the SKD form 35

8418.21.30 --- In the CKD form 25

8418.21.40 --- In the IKD form 15

8418.22 -- Absorption-type. Electrical:

8418.22.10 --- In complete units 40

8418.22.20 --- In the SKD form 35

8418.22.30 --- In the CKD form 25

8418.22.40 --- In the IKD form 15

8418.23 -- Others:

8418.23.10 --- In complete units 40

8418.23.20 --- In the SKD form 35

8418.23.30 --- In the CKD form 25

8418.23.40 --- In the IKD form 15

8418.30 - Freezers of the chest type, of a capacity not exceeding 800 liters:

8418.30.10 -- Freezers of the chest type, of a capacity up to 200 liters 40

8418.30.90 -- Freezers of the chest type, of a capacity from over 200 to 800 liters 20

8418.40 - Freezers of the upright type, of a capacity not exceeding 900 liters:

8418.40.10 -- Of a capacity up to 200 liters 40

8418.40.20 -- Of a capacity from over 200 to 900 liters 20

8418.50 - Refrigerating chests and cabinets, freezing showcases and other
similar refrigerating equipment:

8418.50.10 -- Designed for vaccine preservation or for preservation of disease
objects or blood 1

8418.50.20 -- Refrigerating cabinets 20

-- Others:

8418.50.91 --- Of a capacity up to 200 liters 40

8418.50.92 --- Of a capacity exceeding 200 liters 20

- Other refrigerating or freezing equipment, heat pumps:

8418.61 -- Refrigerating units of compression-type with condensers being
heat exchangers 10

8418.69 -- Others 10

- Parts:

8418.91 -- Furniture designed to contain refrigerating or freezing equipment 20

8418.99 -- Others 20

8419 Plant or laboratory machinery and equipment, whether or not electrically
heated, for the treatment of materials by a process involving a change of
temperature such as: heating, cooking, roasting, distilling, rectifying,
sterilizing, pasteurizing, evaporating, drying, condensing or refrigerating,
other than machinery or tools for domestic use; instantaneous or
storage water heaters, non-electric

- Instantaneous or storage water heaters, non-electric:

8419.11 -- Instantaneous gas water heaters 10

8419.19 -- Others 10

8419.20 - Medical, surgical or laboratory sterilizing equipment 0

- Dryers:

8419.31 -- For agricultural products 0

8419.32 -- For wood, paper pulp, paper or paperboard 0

8419.39 -- Others 0

8419.40 - Distilling or rectifying machines 0

8419.50 - Heat exchangers 3

8419.60 - Machinery for liquefying air or gases 0

- Other machinery and equipment:

8419.81 -- For serving hot drinks or cooking or heating foods 30

8419.89 -- Others 0

8419.90 - Parts 0

8421 Centrifuges, including centrifugal dryers; filtering or purifying

machines and equipment for liquids or gases

- Centrifuges, including centrifugal dryers:

8421.11 -- Cream separators:

8421.11.10 --- For domestic use 30

8421.11.90 --- Others 10

8421.12 -- Clothes-dryers 30

8421.19 -- Others 5

- Filtering or purifying machines and equipment for liquids:

8421.21 -- For filtering or purifying water:

8421.21.10 --- Of a capacity not exceeding 100 liters 20

8421.21.90 --- Others 5

8421.22 -- For filtering or purifying beverages other than water:

8421.22.10 --- Of a capacity of under 100 liters 20

8421.22.90 --- Others 5

8421.23 -- Oil or petrol filters for internal combustion engines:

--- For marine engines of headings No.8407.21.10, 8407.29.10
and 8408.10.10 5

--- For marine engines of headings No.8407.21.90, 8407.29.90
and 8408.10.90 0

--- For engines of heading No.8701 5

--- For engines of heading No.8702 10

---- For engines of heading No.8703, of a kind used for means with
over 15 to 24 seats 18

---- For engines of heading No.8703, of a kind used for means with
less than 15 seats 40

---- For engines of heading No.8704.21 15

---- For engines of heading No.8704.22 7

---- For engines of heading No.8711 20

---- For engines of heading No.8716 5

---- For other engines 0

8421.29 -- Others 0

- Machinery and equipment for filtering or purifying gases:

8421.31 -- Intake air filters for internal combustion engines 0

8421.39 -- Others 0

- Parts:

8421.91 -- Parts of centrifuges, including centrifugal dryers 0

8421.99 -- Others 0

8423 Weighing machines (excluding balances of a sensitivity of 5 cg or
lower), including weight operated counting and checking machines;
weighing equipment of various kinds

8423.10 - Human weighing machine, including baby scales and household scales 30

8423.20 - Goods scales on conveyors 1

8423.30 - Constant weight scales and scales for discharging a predetermined
weight of material into a bag or container, including hopper scales 1

- Other scales:

8423.81 -- Having a maximum weighing capacity not exceeding 30 kg 30

8423.82 -- Having a maximum weighing capacity exceeding 30 kg
but under 5,000 kg

8423.82.10 --- Having a maximum weighing capacity exceeding 30 kg
but under 1,000 kg 20

8423.82.90 --- Having a maximum weighing capacity exceeding 1,000 kg
but under 5,000 kg 3

8423.89 -- Others 3

8423.90 - Weighing machine weights of all kinds; parts of weighing machines 20

8428 Other lifting, handling, loading or unloading machinery (for example:
lifts, escalators, conveyors, teleferics, tubular conveyors hanging
on metal cable)

8428.10 - Pulley elevators 5

8428.20 - Escalators and conveyor belts operating on pneumatic tire 5

- Other continuous action elevators and conveyors, for carrying goods
and materials:

8428.31 -- Specially designed for underground use 0

8428.32 -- Others, of bucket type 0

8428.33 -- Others, of belt type 0

8428.39 -- Others 0

8428.40 - Escalators and moving walkways 5

8428.90 - Other machinery 0

8451 Machinery (other than machinery of heading No.8450) for washing,
cleaning, wringing, drying, ironing, pressing (including fusing presses),
bleaching, dyeing, dressing, finishing, coating or impregnating textile
yarns, fabrics or made up textile articles and machines for applying
the paste to the base fabric or other support used in the manufacture
of floor covering such as linoleum; machines for reeling, unreeling,
folding, cutting or pinking textile fabrics

8451.10 - Dry-cleaning machines 3

- Dryers:

8451.21 -- Each of a dry linen capacity not exceeding 10 kg:

8451.21.10 --- For industrial use 3

8451.21.20 --- For domestic use 30

8451.29 -- Others:

8451.29.10 --- For industrial use 3

8451.29.20 --- For domestic use 30

8451.30 - Ironing machines and presses (including fusing presses):

8451.30.10 -- For industrial use 0

8451.30.20 -- For domestic use 30

8451.40 - Washing, bleaching or dyeing machines:

8451.40.10 -- For industrial use 0

8451.40.20 -- For domestic use 30

8451.80 - Other machines 0

8451.90 - Parts:

8451.90.10 -- Of headings No.8451.21.20, 8451.29.20, 8451.30.20 and 8451.40.20 20

8451.90.90 -- Of headings No.8451.21.10, 8451.29.10, 8451.30.10 and

8451.40.10., 8451.50 and 8451.80 0

8465 Machine-tools (including machines for nailing, stapling, gluing,
otherwise assembling) for working wood, cork, bone, hard rubber,
hard plastic or similar hard materials.

8465.10 - Machines which can perform different functions but without
tool change between such operations 0

- Others:

8465.91 -- Sawing machines 3

8465.92 -- Planing, milling or molding (by cutting) machines 3

8465.93 -- Grinding, sanding or polishing machines 3

8465.94 -- Bending or assembling machines 3

8465.95 -- Drilling or mortising machines 3

8465.96 -- Splitting, slicing or paring machines 3

8465.99 -- Others 3

8470 Calculating machines, accounting machines, cash registers,
postage-franking machines, ticket-issuing machines and other
similar machines incorporating calculating device

8470.10 - Electronic calculators capable of operation without an external
source of electric power 3

- Other electronic calculators:

8470.21 -- Incorporating printing device 3

8470.29 -- Others 3

8470.30 - Other calculating machines 3

8470.40 - Accounting machines 3

8470.50 - Cash registers 3

8470.90 - Others 3

8472 Other office machinery (for example: mimeograph or stencil
duplicating machines, address printing machines, automatic banknote
dispensers, coin-sorting machines, coin-counting or -wrapping machines,
pencil-sharpening machines, perforating or stapling machines)

8472.10 - Mimeograph machines 3

8472.20 - Address printing machines and address plate embossing machines 3

8472.30 - Machines for sorting, folding mail or for inserting mail in envelopes;
machines for closing, opening or stamping and machines for affixing or
canceling postage stamps 3

8472.90 - Others 3

8481.10 - Pressure-reducing valves 0

8481.20 - Valves for oleohydraulic or pneumatic transmission 0

8481.30 - Check valves 0

8481.40 - Safety or relief valves 0

8481.80 - Other equipment:

8481.80.10 -- Valves for bottling or canning soda water, beer and the like 5

8481.80.20 -- Magnetic valves for closing and opening bus doors 5

8481.80.30 -- Closing valves, pressure gauging valves 0

8481.80.40 -- Valves for tyres and inner-tubes 3

8481.80.50 -- Valves for cylinders 0

8481.80.90 -- Others 5

8481.90 - Parts 0

8501 Electric motors and generators (excluding generating sets)

8501.10 - Motors of an output not exceeding 37.5 W 20

8501.20 - Universal AC/DC motors of an output exceeding 37.5 W 20

- Other DC motors; DC generators:

8501.31 -- Of an output not exceeding 750 W 20

8501.32 -- Of an output of over 750 W but not exceeding 75 KW:

8501.32.10 --- Of an output of over 750 W but not exceeding 37.5 KW 10

8501.32.90 --- Of an output of over 37.5 KW up to 75 KW 5

8501.33 -- Of an output exceeding 75 KW but under 375 KW 0

8501.34 -- Of an output exceeding 375 KW 0

8501.40 - Single-phase alternative (AC) motors 20

- Other alternative motors, multi-phase:

8501.51 -- Of an output not exceeding 750 W 20

8501.52 -- Of an output exceeding 750 W but under 75 KW:

8501.52.10 Of an output exceeding 750 W but under 37.5 KW 10

8501.52.90 Of an output of over 37.5 KW up to 75 KW 0

8501.53 -- Of an output exceeding 75 KW 0

- Alternative generators (AC):

8501.61 -- Of an output not exceeding 75 KVA 20

8501.62 -- Of an output exceeding 75 KVA but not 375 KVA 10

8501.63 -- Of an output exceeding 375 KVA but not exceeding 750 KVA 0

8501.64 -- Of an output exceeding 750 KVA 0

8502 Electric generating sets and rotary converters.

- Electric generating sets with compression-ignition internal
combustion piston engines (diesel or semi-diesel engines):

8502.11 -- Of an output not exceeding 75 KVA 20

8502.12 -- Of an output exceeding 75 KVA but under 375 KVA 10

8502.13 -- Of an output exceeding 375 KVA 0

8502.20 - Generating sets with spark-ignition internal combustion engines 10

8502.30 - Other generating sets 0

8502.40 - Electric rotary converters 0

8511 Electrical ignition or starting apparatuses of a kind used for spark-ignition
or compression-ignition internal combustion engines (for example:
ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and
glow plugs, starter motors); generators (for example: dynamos, alternators)
and cut-outs of a kind used for such engines.

8511.10 - Sparking plugs:

8511.10.10 -- For aircraft engines 10

8511.10.20 -- Others 20

8511.20 - Ignition magnetos:

8511.20.10 -- For aircraft engines 10

8511.20.20 -- Others 20

8511.30 - Electric distributors, ignition coils:

8511.30.10 -- For aircraft engines 10

8511.30.20 -- Others 20

8511.40 - Starter motors and dual purpose starter-generators:

8511.40.10 -- For aircraft engines 10

8511.40.20 -- Others 20

8511.50 - Other generators:

8511.50.10 -- For aircraft 10

8511.50.20 -- Others 20

8511.80 - Other equipment:

8511.80.10 -- For aircraft 10

8511.80.20 -- Others 20

8511.90 - Parts and accessories 5

8517 Electrical apparatus for telephone or line telegraphy, including
apparatus for communication line system

8517.10 - Telephone sets 5

8517.20 - Facsimile machines and teleprinters:

8517.20.10 -- Facsimile machines 5

8517.20.90 -- Others 5

8517.30 - Telegraphic or telephonic communication machines 5

8517.40 - Other machines for communication line system 5

8517.50 - Other apparatuses for communication line or digital line system 5

- Other machinery:

8517.81 -- For telephones:

8517.81.10 --- Pagers 5

8517.81.90 --- Others 5

8517.82 -- For telegraphy 5

8517.90 - Parts and accessories 0

8518 Microphones and stands therefor, loudspeakers, whether or not mounted
in their enclosures; headphones, earphones and combined
microphone/speaker sets; audio-frequency electric amplifiers;
electric sound amplifier sets

8518.10 - Micro phones and stands therefor 10

- Loudspeakers, whether or not mounted in their enclosures:

8518.21 -- Single loudspeakers, mounted in their enclosures 30

8518.22 -- Multiple loudspeakers, mounted in the same enclosures 30

8518.29 -- Other loudspeakers 30

8518.30 - Headphones, earphones and combined microphone-speaker sets 30

8518.40 - Electric audio-frequency amplifiers

-- Of a kind for common use: 30

--- In the SKD form 22

--- In the CKD form 5

--- In the IKD form 2

-- Of a kind for specialized use 5

8518.50 - Electric sound amplifier sets

-- Of a kind for common use: 30

--- In the SKD form 22

--- In the CKD form 5

--- In the IKD form 2

-- Of a kind for specialized use 5

8519 Disc-players, sound recorders, cassette players and other sound
reproducing machines, not incorporating a sound recording device

-- Of a kind for common use: 50

--- In the SKD form 40

--- In the CKD form 7

--- In the IKD form 3

-- Of a kind for specialized use 5

8520 Magnetic tape recorders and other sound recording machines,
whether or not incorporating a sound reproducing device:

8520.10 - Dictating machines, of a kind not capable of operating without
an external power source 5

8520.20 - Telephone answering machines 5

- Other magnetic tape sound-recorders incorporating sound
reproducing device:

-- Of a kind for common use: 40

In the SKD form 30

In the CKD form 7

In the IKD form 3

-- Of a kind for specialized use 5

8521.00 - Video tape recorders and players:

- Of a kind for common use 50

In the SKD form 38

In the CKD form 15

In the IKD form 8

- Of a kind for specialized use 5

8525 Transmission equipment for radio-telephony, radio-telegraphy,
radio-broadcasting or television, whether or not incorporating
reception apparatuses or sound recording and reproducing
apparatuses for video camera recorders

8525.10 - Transmission apparatus 0

8525.20 - Transmission apparatus incorporating relay device 0

8525.30 - Television cameras:

8525.30.10 -- Of a kind for common use 30

8525.30.20 -- Of a kind for specialized use 5

8527 Reception apparatus for radio-telephony, radio-telegraphy,
radio-broadcasting, whether or not combined in the same housing
with sound recording or reproducing apparatus or a clock.

- Radio-broadcast receivers capable of operation without an external
power source, including apparatus capable of receiving also
radio-telephony or radio-telegraphy:

8527.11 -- Combined with sound recording and reproducing apparatus 30

8527.19 -- Others 30

- Radio-broadcast receivers incapable of operating without an
external power source, of a kind used in motorized vehicles, including
apparatus capable of receiving radio-telephony or radio-telegraphy:

8527.21 -- Combined with sound recording or reproducing apparatus 30

8527.29 -- Others 30

- Radio-broadcast receivers, including apparatus capable of
receiving radio-telephony or radio-telegraphy:

8527.31 -- Combined with sound recording or reproducing apparatus 30

8527.32 -- Not combined with sound recording or reproducing apparatus,
but combined with a clock 30

8527.39 -- Others 30

8627.90 - Other apparatuses 30

- In the SKD form of heading No.8527 15

- In the CKD form of heading No.8527 7

- In the IKD form of heading No.8527 3

8528 Television receivers, whether or not combined in the same housing
with radio-broadcast receivers or sound or video recording or
reproducing apparatus; video monitors and video projectors

- Television receivers, whether or not combined in the same housing
with sound or video recording or reproducing apparatus:

8528.11.00 -- High-definition television (HDTV) 60

8528.12 -- Others, color:

8528.12.10 --- In complete units: 60

8528.12.20 --- In the SKD form 40

8528.12.30 --- In the CKD form 15

8528.12.40 --- IN the IKD form 5

8528.13 -- Others, black and white or other monochrome:

8528.13.10 --- In complete units 35

8528.13.20 --- In the SKD form 25

8528.13.30 --- In the CKD form 4

8528.13.40 --- In the IKD form 2

- Video monitors:

8528.21 -- Color 60

8528.22 -- Black and white or other monochrome 35

8528.30 -- Video projectors

8528.30.10 --- Of a kind of 300 inches or more 5

8528.30.90 --- Others 20

8531 Sound or visual signaling apparatus (for example: alarms, sirens,
indicator panels, burglar or fire alarms), other than those of heading
No.8512 or 8530

8531.10 - Burglar or fire alarms or similar apparatus 0

8531.20 - Indicator panels incorporating liquid crystal devices or light
emitting diodes (LED) 0

8531.80 - Other apparatus 5

8531.90 - Parts 0

8536 Apparatus for switching or protecting electric circuits or for making
connection to or in electric circuits (for example: relay switches,
fuses, lightning-bugs, voltage controllers, surge suppressors,
connecting plugs, junction boxes) for a voltage not exceeding 1000 volts

8536.10 - Fuses 30

8536.20 - Automatic circuit breakers:

8536.20.10 -- Automatic circuit breaking apparatus for cases of an excess
current exceeding 10 MA 10

8536.20.90 -- Others 30

8536.30 - Other apparatus for protecting electric circuits 30

- Relays:

8536.41 -- For a voltage not exceeding 60 volts 30

8536.49 -- Others 30

8536.50 - Other switches 30

- Lamp-holders, plugs and sockets:

8536.61 -- Lamp-holders:

8536.61.10 --- Of a kind for compact lamps and halogen lamps 5

8536.61.90 --- Others 30

8536.69 -- Others 30

8536.90 - Other apparatus 30

8539 Electric filament or discharge lamps, including sealed beam lamp
sets and ultra-violet or infra-red lamps; arc lamps

8539.10 - Sealed beam lamp sets 0

- Other filament lamps, other than ultra-violet or infra-red lamps:

8539.21 -- Tungsten halogen lamps 0

8539.22 -- Others, of a capacity up to 300 W and for a voltage exceeding 100 V 40

8539.29 -- Others:

8539.29.10 --- Discharge lamps in mercury, sodium or metallic iodides 0

8539.29.90 --- Others 0

- Discharge lamps, other than ultra-violet lamps:

8539.31 -- Fluorescent, hot cathode 40

8539.32 -- Fluorescent, of compact type 0

8539.39 -- Others 0

8539.40 - Ultra-violet lamps, infra-red lamps, arc lamps 0

8539.90 - Parts:

8539.90.10 -- Of headings No.8539.22 and 8539.31 5

8539.90.90 -- Of other headings 0

8544 Wire and cable (including co-axial cable), insulated (including
enameled or anodized) and other insulated electric conductive
wire, whether or not fitted with electric conductive wire or
connectors; optic-fiber cable with every optic-fiber coated,
whether or not fitted with electric connective wire or connectors

8544.10 - Winding wire of copper or other materials:

8544.10.10 -- Electric wire coated with common plastics 15

8544.10.90 -- Others 5

8544.20 - Co-axial cable and other co-axial electric conductive wire:

8544.20.10 -- Welding cable, having a cross-section of 100 mm2 or less 5

8544.20.20 -- Electric cable, insulated with PVC, PE, for a voltage of 15 KV
or less, having a cross-section of up to 300 mm2 15

8544.20.30 -- Control cable 10

8544.20.40 -- Co-axial electric conductive wire 5

8544.20.90 -- Other cable 1

8544.70 - Optic-fiber cable 1

8544.90 - Others

8544.90.10 -- Electric wire coated with common plastics 15

8544.90.90 -- Others 5

8709.00 Trucks, self-propelled, not fitted with lifting or handling equipment,
of a kind used in factories, warehouses, dock areas or airports for short-
distance transport of goods; tractors, of a kind used on railway station
platforms; parts of the above vehicles 3

9010 Apparatus and equipment for photographic (including cinematographic)
laboratories (including apparatus for projection of circuit patterns
on sensitized semi-conductive materials), not specified or included
elsewhere in this Chapter; negatoscopes, projection screens

9010.10 - Apparatus and equipment for automatically developing photographic
(including cinematographic) film or paper in rolls or for automatically
exposing developed film to rolls of photographic paper 5

9010.20 - Other apparatus and equipment for photographic (including
cinematographic) laboratories; negatoscopes 5

9010.30 - Projection screens:

9010.30.10 -- Of 300 inches or more width 5

9010.30.90 -- Others 0

9010.90 - Parts and accessories 1

9017 Drawing, marking-out or mathematical calculating instruments
(for example: drafting machines, pantographs, protractors, drawing
sets, logarithmic rules, disc calculators). Hand-instruments for
measuring length (for example: measuring rolls and tapes, micrometers,
callipers) not specified or included elsewhere in this Chapter

9017.10.00 -- Drafting tables and machines, whether or not automatic 0

9017.20.00 -- Other drawing, marking-out or mathematical calculating instruments 5

9017.30.00 - Micrometers, callipers and gauges 0

9017.80 - Other measuring instruments:

9017.80.10 -- Measuring tapes 5

9017.80.90 -- Others 0

9017.90.00 - Parts and accessories 0

9018.10 - Disposable syringes 5

9018.90 - Others 0

9028.00 - Gas, liquid or electricity output or supply meters, including
calibrating meters therefor

9028.00.10 -- Electricity meters 5

9028.00.20 -- Gas meters 5

9028.00.30 -- Water meters 5

9028.00.90 -- Others 0

9029.00 Revolution counters, output counters, taximeters, nautical-mile meters,
pedometers and the like; speedometers and tachometers, other than those
of heading No.9015; stroboscopes

9029.00.10 -- Taximeters, speedometers 5

9029.00.90 -- Others 0

9201.00 - Pianos, including automatic pianos; clavichords and keyboard
stringed musical instruments 3

9202.00 - Other stringed musical instruments (for example: guitars,

9203.00 - Keyboard pipe organs; harmoniums and similar keyboard musical
instruments with free metal reeds 3

9204.00 - Accordions and similar musical instruments, mouth organs 3

9205.00 - Other wind musical instruments (for example: clarinets, trumpets,
bagpipes) 3

9206.00 - Percussion musical instruments (for example: drums, xylophones,
cymbals, castanets, maraccas) 3

9207.00 - Musical instruments, the sound of which is produced, or must
be electrically amplified (for example: organs, guitars, accordions) 3

9208.00 - Other musical instruments and other sound-producing
instruments, not falling within any other heading in this Chapter 3

9405.10 - Chandeliers and other electric ceiling or wall light fittings, other
than those of a kind used for lighting public spaces or thoroughfares:

9405.10.10 -- Surgical lamps, spotlights 5

9405.10.20 -- Fluorescent light fittings 40

9405.10.90 -- Others 40

9405.20 - Electric desk, bedside, floor-standing lamps:

9405.20.10 -- Surgical lamps 5

9405.20.90 -- Others 40

9405.30 - Lighting sets of a kind used for Christmas trees 40

9405.40 - Other electric lamps and lighting fittings:

9405.40.10 -- Spotlights 5

9405.40.20 -- Street lights 10

9405.40.30 -- Airdrome beacons; lamps for railway rolling stocks,
locomotives, ships and aircraft 5

9405.40.90 -- Others 10

9405.50 - Non-electric lamps without stands:

9405.50.10 -- Miners’ lamps and the like 5

9405.50.20 -- Hurricane lamps 30

9405.50.30 -- Other oil burning lamps 30

9405.50.90 -- Others 30

9405.60 - Illuminated signboards and name plates or the like:

9405.60.10 -- Street name plates, traffic signs 30

9405.60.90 -- Others 30

9405.91 -- Of glass:

9405.91.10 --- For surgical lamps or spotlights 5

9405.91.20 --- For miners’ lamps and the like 5

9405.91.90 --- For others 20

9405.92 -- Of plastics 20

9405.99 -- Others 20