Quyết định 08/2006/QĐ-BTC điều chỉnh thuế suất thuế nhập khẩu ưu đãi đối với một số mặt hàng linh kiện, phụ tùng điện tử do Bộ trưởng Bộ Tài chính ban hành

THE MINISTRY OF FINANCE
 -------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

No: 08/2006/QD-BTC

Hanoi, February 8, 2006

FOR THE MINISTRER OF FINANCE
VICE MINISTER




Truong Chi Trung

HS code

HS code

HS code

Description/items

Tax Rate (%)

7011

Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathoderay tubes or the like

7011

10

- For electric lighting:

7011

10

10

- - Stem

5

7011

10

90

- - Other

30

7011

20

- For cathoderay tubes:

7011

20

10

- - Television tubes

0

7011

20

90

- - Other

0

7011

90

- Other:

7011

90

10

- - Television tubes

0

7011

90

90

- - Other

30

8504

Electrical transformers, static converters (for example, rectifiers) and inductors.

8504

10

00

- Ballasts for discharge lamps or tubes

15

Liquid dielectric transformers:

8504

21

- - Having a power handling capacity not exceeding 650 kVA:

8504

21

10

- - - Step-voltage regulators; instrument transformers with handling capacity not exceeding 5 kVA

30

- - - Other:

8504

21

91

- - - - Having a power handling capacity exceeding 10 kVA

30

8504

21

99

- - - - Other

30

8504

22

- - Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA:

- - - Step-voltage regulators:

8504

22

11

- - - - Of a high side voltage of 66,000 volts or more

30

8504

22

19

- - - - Other

30

8504

22

90

- - - Other

30

8504

23

- - Having a power handling capacity exceeding 10,000 kVA:

8504

23

10

- - - Having a power handling capacity not exceeding 15,000 kVA

5

8504

23

20

- - - Having a power handling capacity exceeding 15,000 kVA

5

Other transformers:

8504

31

- - Having a power handling capacity not exceeding 1 kVA:

8504

31

10

- - - Instrument potential transformers

30

8504

31

20

- - - Instrument current transformers

30

8504

31

30

- - - Flyback transformers

3

8504

31

40

- - - Intermediate frequency transformers

30

8504

31

50

- - - Step up/down transformers, slide regulators, stabilizers

30

8504

31

90

- - - Other

30*

8504

32

- - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA:

8504

32

10

- - - Instrument transformers, (potential and current) of a power handling capacity not exceeding 5 kVA

30*

8504

32

20

- - - Used with toys, scale models or similar recreational models

30

8504

32

30

- - - Other, high frequency

0

- - - Other:

8504

32

91

- - - - Of a power handling capacity not exceeding 10 kVA

30*

8504

32

99

- - - - Of a power handling capacity exceeding 10 kVA

30*

8504

33

- Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA:

8504

33

10

- - - Of high side voltage of 66,000 volts or more

30*

8504

33

90

- - - Other

30*

8504

34

- - Having a power handling capacity exceeding 500 kVA:

8504

34

- - - Having a power handling capacity not exceeding 15,000 kVA:

8504

34

11

- - - - Having a power handling capacity exceeding 10,000 kVA or of high side voltage of 66,000 volts or more

30

8504

34

19

- - - - Other

30

8504

34

20

- - - Having a power handling capacity exceeding 15,000 kVA

30

8504

40

- Static converters:

- - Static converters for automatic data processing machines and units thereof, and telecommunications apparatus: [ITA1/A-024]

8504

40

11

- - - UPS

5

8504

40

19

- - - Other

0

8504

40

20

- - Battery chargers having a rating exceeding 100 kVA

0

8504

40

30

- - Other rectifiers

0

8504

40

40

- - Other inverters

0

8504

40

90

- - Other

0

8504

50

- Other inductors:

- - Having a power handling capacity exceeding of 2,500 kVA but not exceeding 10,000 kVA:

8504

50

11

- - - Inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus [ITA1/A-025]

0

8504

50

12

- - - Other chip type fixed inductors [ITA/2]

0

8504

50

19

- - - Other

0

- - Having a power handling capacity exceeding 10,000 kVA:

8504

50

21

- - - Inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus

0

8504

50

22

- - - Other chip type fixed inductors

0

8504

50

29

- - - Other

0

- - Other:

8504

50

91

- - - Chip type fixed inductors [ITA/2]

0

8504

50

99

- - - Other

0

8504

90

- Parts:

8504

90

10

- - Of goods of subheading of 8504.10.00

5

8504

90

20

- - Printed circuit assemblies for the goods of subheading 8504.40.11, 8504.40.19 or 8504.50.11 [ITA1/B-199]

0

8504

90

30

- - For electrical transformers of capacity not exceeding 10,000 kVA

5

8504

90

40

- - For electrical transformers of capacity exceeding 10,000 kVA

0

8504

90

50

- - Other, for inductors of capacity not exceeding 2,500 kVA

0

8504

90

60

- - Other, for inductors of capacity exceeding 2,500 kVA

0

8504

90

90

- - Other

0

8518

Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a  microphone, and sets consisting of a microphone and one or more loudspeakers;  audio-frequency electric amplifiers; electric sound amplifier sets

8518

10

- Microphones and stands therefor:

- - Microphones:

8518

10

11

- - - Microphones having a frequency range of 300 Hz to 3.4 kHz with a diameter of not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use  [ITA1/A- 034]

20

8518

10

19

- - - Other microphones, whether or not with their stands

20

8518

10

90

- - Other

20

Loudspeakers, whether or not mounted in their enclosures:

8518

21

00

- - Single loudspeakers, mounted in their enclosures

10

8518

22

00

- - Multiple loudspeakers, mounted in the same enclosure

10

8518

29

- - Other:

8518

29

10

- - - Box assembly speakers

10

8518

29

20

- - - Loudspeakers, without housing, having a frequency range of 300 Hz to 3.4 kHz with a diameter of not exceeding 50 mm, for telecommunication use [ITA1/A-036]

10

8518

29

90

- - - Other

10

8518

30

- Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers:

8518

30

10

- - Headphones

20

8518

30

20

- - Earphones

20

8518

30

30

- - Combined microphone / speaker sets

20

8518

30

40

- - For line telephone handsets [ITA1/A-035]

20

8518

30

90

- - Other

20

8518

40

- Audiofrequency electric amplifiers:

8518

40

10

- - Audio-frequency electric amplifiers, having 6 or more input signal lines, with or without  elements for capacity amplifier

10

8518

40

20

- - Electric amplifiers when used as repeaters in line telephony products falling within the Information Technology Agreement (ITA) [ITA1/B-192]

20

8518

40

30

- - Audio frequency amplifiers used as repeaters in telephony other than line telephony  [ITA/2]

10

8518

40

90

- - Other

30

8518

50

- Electric sound amplifier sets:

8518

50

10

- - Of an output of  240 W  or more

10

8518

50

20

- - Sound amplifier sets combined with loudspeaker line for broadcasting, having voltage of 50 V to 100 V

10

8518

80

90

- - Other

30

8518

90

- Parts:

8518

90

10

- - Parts including printed circuit assemblies of goods of subheading 8518.10.11, 8518.29.20, 8518.30.40 or 8518.40.20 [ITA1/B-192] [ITA1/B-199]

10

8518

90

20

- - Parts of goods of subheadings 8518.40.10, 8518.50.10 and 8518.50.20

0

8518

90

90

- - Other

10

8522

Parts and accessories suitable for use solely or principally with the apparatus of headings 85.19 to 85.21.

8522

10

- Pickup cartridges:

8522

10

10

- - For special use in cinematographic, television, broadcasting

0

8522

10

90

- - Other

0

8522

90

- Other:

8522

90

10

- - Printed circuit boards assemblies for television, broadcasting, cinematographic sound recorders and reproducers

5

8522

90

20

- - Printed circuit boards assemblies for telephone answering machines (ITA1/B-199]

10

8522

90

30

- - Other printed circuit boards assemblies

3

8522

90

40

- - Audio or video tapedecks and compact disc mechanisms

0

8522

90

50

- - Audio or visual reproduction heads, magnetic type; magnetic erasing heads and rods

0

- - Other:

8522

90

91

- - - Other parts and accessories of television, broadcasting, cinematographic sound recorders and reproducers

5

8522

90

92

- - - Other parts of telephone answering machines

10

8522

90

93

- - - Other parts and accessories for goods of subheadings 8519.92, 8519.93, 8519.99 and headings 85.20 (other than for telephone answering machines) or 85.21

3

8522

90

99

- - - Other

3

8529

Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28.

8529

10

- Aerials and aerial reflectors of all kinds; parts suitable for use therewith:

8529

10

10

- - Aerials or antennae of a kind used with apparatus for radio-telephony and radio- telegraphy [ITA1/A-052]; parts of paging alert devices [ITA1/B-197]

10

8529

10

20

- - Parabolic aerial reflector dishes for direct broadcast multi-media systems and parts thereof

10

8529

10

30

- - Telescopic, rabbit and dipole antennae for television or radio receivers

20

8529

10

40

- - Aerial filters and separators [ITA/2]

10

- - Parts mounted on PCB and / or cabinet / cabinet parts:

8529

10

51

- - - For use with transmission apparatus or reception apparatus for radio-telegraphy, radio-telephony, radio-broadcasting or television

10

8529

10

59

- - - Other

10

8529

10

60

- - Wave guide (feed horn)

10

- - Other:

8529

10

91

- - - For radio-telephony or radio-telegraphy

10

8529

10

92

- - - For transmission apparatus for radio-broadcasting or television

10

8529

10

99

- - - Other

10

8529

90

- Other:

- - Parts including printed circuit assemblies of the following: transmission apparatus other than radio-broadcasting or television transmission; digital still image video cameras; portable receivers for calling, alerting or paging [ITA1/A-053] and paging alert devices, including pagers [ITA1/B-197]:

8529

90

11

- - - For cellular phones

5

8529

90

12

- - - Other

0

8529

90

20

- - For decoders, other than those of 8529.90.11 and 8529.90.12

0

- - Printed circuit boards, assembled, other than those of 8529.90.11 and 8529.90.12:

8529

90

31

- - - For goods of subheading 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (for radio-telephony or radio-telegraphy only)

10

8529

90

32

- - - For the goods of 8525.10 or 8525.20 (not for radio-telephony or radio-telegraphy)

0

8529

90

33

- - - For the goods of 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (not for radio-telephony or radio-telegraphy)

3

8529

90

34

- - - For goods of subheading 85.26

0

8529

90

35

- - - For goods of subheading 85.28

3

8529

90

36

- - - For goods of subheading 8525.30

0

8529

90

37

- - - For goods of subheading 8527.12 or 8527.32

3

8529

90

39

- - - Other

3

- - Other:

8529

90

91

- - - For television

3

8529

90

92

- - - For radio-telephony or radio-telegraphy only

10

8529

90

93

- - - Other, of goods of heading 85.28

3

8529

90

99

- - - Other

3

8532

Electrical capacitors, fixed, variable or adjustable (preset).

8532

10

00

- Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)

3

Other fixed capacitors [ITA1/A-056]:

8532

21

00

- - Tantalum [ITA1/A-057]

7

8532

22

00

- - Aluminum electrolytic [ITA/A-058]

7

8532

23

00

- - Ceramic dielectric, single layer [ITA1/A-059]

0

8532

24

00

- - Ceramic dielectric, multilayer [ITA1/A-060]

0

8532

25

00

- - Dielectric of paper or plastics [ITA1/A-061]

3

8532

29

00

- - Other [ITA1/A-062]

3

8532

30

00

- Variable or adjustable (preset) capacitors [ITA1/A-063]

3

8532

90

- Parts: [ITA1/A-064]

8532

90

10

- - Used with capacity of 500 kVA or more

3

8532

90

90

- - Other

3

8533

Electrical resistors (including rheostats and potentiometers), other than heating resistors

8533

10

- Fixed carbon resistors, composition or film type: [ITA1/A-065]

8533

10

10

- - Surface mounted

3

8533

10

90

- - Other

3

Other fixed resistors:

8533

21

00

- - For a power handling capacity not exceeding 20 W [ITA1/A-066]

3

8533

29

00

- - Other

3

Wirewound variable resistors, including rheostats and potentiometers:

8533

31

00

- - For a power handling capacity not exceeding 20 W [ITA1/A-068]

3

8533

39

00

- - Other [ITA1/A-069]

3

8533

40

00

- Other variable resistors, including rheostats and potentiometers [ITA1/A-070]

3

8533

90

00

- Parts [ITA1/A-072]

3

8540

Thermionic, cold cathode or photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathoderay tubes, television camera tubes).

Cathoderay television picture tubes, including video monitor cathoderay tubes:

8540

11

- - Color:

8540

11

10

- - - Flat monitor

5*

8540

11

90

- - - Other

15

8540

12

00

- - Black and white or other monochrome

10

8540

20

- Television camera tubes; image converters and intensifiers; other photo-cathode tubes:

8540

20

10

- - For use with articles of heading 85.25

10

8540

20

90

- - Other

10

8540

40

- Data/graphic display tubes, color, with a phosphor dot screen pitch smaller than 0.4 mm: [ITA1/B-195]

8540

40

10

- - For use with articles of heading 85.25

0

8540

40

90

- - Other

0

8540

50

- Data/graphic display tubes, black and white or other monochrome:

8540

50

10

- - For use with articles of heading 85.25

0

8540

50

90

- - Other

0

8540

60

00

- Other cathode-ray tubes

0

Microwave tubes (for example, magnetrons, klystrons, traveling wave tubes, carcinotrons), excluding gridcontrolled tubes

8540

71

- - Magnetrons:

8540

71

10

- - - For use with articles of heading 85.25

0

8540

71

90

- - - Other

0

8540

72

- - Klystrons:

8540

72

10

- - - For use with articles of heading 85.25

0

8540

72

90

- - - Other

0

8540

79

- - Other:

8540

79

10

- - - For use with articles of heading 85.25

0

8540

79

90

- - - Other

0

Other valves and tubes:

8540

81

- - Receivers or amplifier valves and tubes:

8540

81

10

- - - For use with articles of heading 85.25

0

8540

81

90

- - - Other

0

8540

89

- - Other

8540

89

10

- - - For use with articles of heading 85.25

0

8540

89

90

- - - Other

0

Parts:

8540

91

- - Of cathoderay tubes:

8540

91

10

- - - For use with articles of heading 85.25

0

8540

91

20

- - - Beam directing coils and voltage transforming coils

10*

8540

91

90

- - - Other

0

8540

99

- - Other:

8540

99

10

- - - Of microwave tubes

0

8540

99

20

- - - For use with articles of heading 85.25

0

8540

99

90

- - - Other

0

No.

Description/items

HS code

Tax Rate (%)

1

Television tubes use cathoderay including  tubes of video monitors, 21 inches

8540.11.10

10

2

Voltage transforming coils

8540.91.20

3