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					 DECISION No. 100/2002/QD-BTC OF AUGUST 21, 2002 AMENDING
 AND SUPPLEMENTING NAMES AND TAX RATES OF A NUMBER
 OF COMMODITY GROUPS AND ITEMS IN THE PREFERENTIAL
                       IMPORT TARIFF


                      THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No.15/CP of March 2, 1993 on the
tasks, powers and State management responsibilities of the ministries and
ministerial-level agencies;
Pursuant to the Government’s Decree No.178/CP of October 28, 1994 on the
tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the tax rate brackets prescribed in the Import Tariff according to
the list of taxable commodity groups promulgated together with Resolution
No.63/NQ-UBTVQH10 of October 10, 1998 of the X th National Assembly
Standing Committee;
Pursuant to Article 1 of the Government’s Decree No.94/1998/ND-CP of
November 17, 1998 detailing the implementation of the Law Amending and
Supplementing a Number of Articles of Law No.04/1998/QH10 of May 20,
1998 on Export Tax and Import Tax;
After consulting the concerned ministries and branches and at the proposal
of the General Director of Tax,


                                 DECIDES:
Article 1.- To amend and supplement names, codes and tax rates of a number
of commodity groups and items specified in the Preferential Import Tariff
promulgated together with the Finance Minister’s Decision
No.1803/1998/QD/BTC of December 11, 1998 and the Lists of amendments
and supplements to names and tax rates of a number of commodity groups
and items in the Preferential Import Tariff promulgated together with
Decision No.41/2000/QD/BTC of March 17, 2000, Decision
No.91/2000/QD/BTC of June 2, 2000, Decision No.193/2000/QD/BTC of
December 5, 2000, Decision No.34/2001/QD-BTC of April 18, 2001 and
Decision No.137/2001/QD-BTC of December 18, 2001, into new ones on the
List of amendments and supplements to names and tax rates of a number of
commodity groups in the Preferential Import Tariff promulgated together
with this Decision.
Article 2.- This Decision takes effect and applies to all import goods
declarations already submitted to the customs offices as from September 1,


                                      1
2002. The previous stipulations which are contrary to this Decision are all
hereby annulled.
                                                   For the Finance Minister
                                                              Vice Minister
                                                    TRUONG CHI TRUNG


  LIST OF AMENDMENTS AND SUPPLEMENTS TO NAMES AND
  TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE
             PREFERENTIAL IMPORT TARIFF
(Promulgated together with the Finance Minister’s Decision No.
100/2002/QD-BTC of August 21, 2002)
           Codes               Description of commodity groups,         Tax
                               items                                   rates
                                                                        (%)
  Headin     Sub-headings
    gs
   2523                       Portland cement, aluminous cement,
                              slag cement, supersulphate cement
                              and similar hydraulic cements,
                              whether or not colored or in the form
                              of clinkers
   2523       10              - Clinkers:
   2523       10        10    - - White clinkers                        30
   2523       10        90    - - Other                                 40
                              - Portland cement:
   2523       21        00    - - White cement, whether or not          40
                              artificially colored
   2523       29              - - Other:
   2523       29        10    - - - Black cement                        40
   2523       29        90    - - - Other                               40
   2523       30        00    - Aluminous cement                        40
   2523       90        00    - Other hydraulic cement                  40




                                     2
3302             Mixture of odoriferous substances
                 and mixtures (including
                 alcoholicsolutions) with a basic
                 composition of one or more of these
                 substances, of a kind used as raw
                 materials in industry;
                 otherpreparations based on
                 odoriferous substances, of a kind
                 used for the manufacture of
                 beverages
3302   10        - Of a kind used in the food or drink
                 industries:
3302   10   10   - - Odoriferous alcohol used in liquor   10
                 industry, in liquid form
3302   10   20   - - Odoriferous alcohol used in liquor   10
                 industry, in other forms
3302   10   90   - - Other                                10
3302   90   00   - Other                                  5
4804             Uncoated Kraft paper and
                 paperboard, in rolls or sheets, other
                 than those of Heading No.4802 or
                 4803
                 - Kraftliner:
4804   11   00   - - Unbleached                           30
4804   19   00   - - Other                                30
                 - Sack Kraft paper:
4804   21        - - Unbleached:
4804   21   10   - - - Not printed, for making cement     3
                 bags
4804   21   90   - - - Other                              15
4804   29        - - Other:
4804   29   10   - - - Not printed                        10
4804   29   20   - - - Printed composite paper            10
4804   29   90   - - - Other                              15
                 - Other Kraft paper and paperboard
                 weighing 150 g/m2 or less:
4804   31        - - Unbleached:
4804   31   10   - - - Insulating Kraft paper and         5
                 paperboard
                       3
4804   31   90   - - - Other                                 10
4804   39   00   - - Other                                   10
                 - Other Kraft paper and paperboard
                 weighing over 150 g/m2 but under
                 225 g/m2:
4804   41        - - Unbleached:
4804   41   10   - - - Insulating Kraft paper and            5
                 paperboard
4804   41   90   - - - Other                                 30
4804   42   00   - - Bleached en masse and of which          30
                 more than 95% by weight of the total
                 fiber content consists of wood fibers
                 obtained by a chemical process
4804   49   00   - - Other                                   30
                 - Other Kraft paper and paperboard
                 weighing more than 225 g/m2:
4804   51        - - Unbleached:
4804   51   10   - - - Insulating Kraft paper and            5
                 paperboard
4804   51   90   - - - Other                                 30
4804   52   00   - - Bleached en masse and of which          30
                 more than 95% by weight of the total
                 fiber content consists of wood fibers
                 obtained by a chemical process
4804   59   00   - - Other                                   30
                 Particularly for:
                 + Flat paperboard and cardboard for         30
                 packing, with a tearing strength of 3
                 kgf/cm2 or less and a compressive
                 strength of14 kgf or less
5607             Twine, cord, rope and cable, plaited
                 or braided or not, impregnated,
                 coated or sheathed with rubber or
                 plastic or not
5607   10   00   - Of jute or other textile bast fibers of   30
                 Heading No.5303
                 - Of sisal or other textile fibers of the
                 genus Agave:

                       4
5607   21   00   - - Binder or baler twine                30
5607   29   00   - - Other                                30
5607   30   00   - Of abaca (Manila hemp or Musa          30
                 textilis Nee) or other hard (leaf)
                 fibers
                 - Polyethylene or polypropylene:
5607   41   00   - - Binder or baler twine                20
5607   49   00   - - Other                                20
5607   50   00   - Of other synthetic fibers              20
5607   90   00   - Of other fibers                        20
7007             Safety glass, consisting of toughened
                 (tempered) or laminated glass
                 - Toughened (tempered) safety glass:
7007   11        - - Of size or shape suitable for
                 incorporating in vehicles, aircraft,
                 spacecraft or vessels:
7007   11   10   - - - For vehicles                       20
7007   11   90   - - - Other                              3
7007   19   00   - - Other                                10
                 - Multi-layer safety glass:
7007   21        - - Of size or shape suitable for
                 incorporating in vehicles, aircraft,
                 spacecraft or vessels:
7007   21   10   - - - For vehicles                       20
7007   21   90   - - - Other                              3
7007   29   00   - - Other                                5
7010             Carboys, bottles, flasks, jars, pots,
                 vials, injection ampoules and other
                 glass containers of glass used for the
                 conveyance or packing of goods;
                 glass containers for preservation;
                 stoppers, lids or other closures of
                 glass
7010   10   00   - Injection ampoules                     10
7010   20   00   - Stoppers, lids and other               20
7010   90        - Other:




                       5
7010   90   10   - - Bottles and pots in net packing     20
                 and other bottles for containing
                 injections, with a capacity of over 1
                 litter
7010   90   20   - - Bottles and jars for containing     5
                 vaccines, antibiotics and other
                 injections, with a capacity not
                 exceeding 1 litter
7010   90   30   - - Other bottles for containing        5
                 infusions
7010   90   90   - - Other                               20
7019             Glass fibers (including glass wool)
                 and products thereof (for example,
                 thread, woven fabrics)
                 - Slivers, rovings, yarn and chopped
                 strands:
7019   11   00   - - Chopped strands, or a length not    1
                 exceeding 50 mm
7019   12   00   - - Rovings                             1
7019   19   00   - - Other                               1
                 - Membranes (voiles):
7019   31   00   - - Mats                                1
7019   32   00   - - Membranes (voiles)                  1
7019   39        - - Other:
7019   39   10   - - - Ceiling sheets                    10
7019   39   90   - - - Other                             10
7019   40   00   - Woven fabrics of rovings              1
                 - Other woven fabrics:
7019   51   00   - - Of a width not exceeding 30 cm      1
7019   52   00   - - Of a width exceeding 30 cm, plain   1
                 weave, weighing less than 250 g/m2,
                 of filaments measuring per single
                 yarn not more than 136 tex
7019   59   00   - - Other                               1
7019   90   00   - Other                                 1
7605             Aluminum wire
                 - Of non-alloy aluminum:



                       6
7605   11   00   - - Of a maximum cross-section              5
                 exceeding 7 mm
7605   19   00   - - Other                                   5
                 - Of aluminum alloys:
7605   21   00   - - Of a maximum cross-section              3
                 exceeding 7 mm
7605   29   00   - - Other                                   3
7611   00   00   Reservoirs, tanks, vats and similar         5
                 containers for all kinds of materials
                 (except for compressed gas, liquefied
                 gas) of a capacity exceeding 300
                 liters, of aluminum, whether or not
                 lined or heat- isolated but not yet
                 fitted with mechanical or thermal
                 equipment
7614             Stranded wire, cables, plaited bands
                 and the like of aluminum, not
                 electrically insulated
7614   10        - With steel core:
                 - - Cable:
7614   10   11   - - - Of a cross-section of up to 500       20
                 mm2
7614   10   12   - - - Of a cross-section of over 500        15
                 mm2 to 630 mm2
7614   10   19   - - - Other                                 5
7614   10   90   - - Other                                   0
7614   90        - Other:
                 - - Cable:
7614   90   11   - - - Of a cross-section of up to 500       20
                 mm2
7614   90   12   - - - Of a cross-section of over 500        15
                 mm2 to 630 mm2
7614   90   19   - - - Other                                 5
7614   90   90   - - Other                                   0
8428             Other lifting, lowering, loading and
                 unloading machines (for example:
                 lifts, escalators, conveyors, teleferics)
8428   10        - Lifts and skip hoists:

                       7
8428   10   10   - - Lifts                                   10
8428   10   90   - - Skip hoists                             0
8428   20   00   - Pneumatic elevators and conveyors         5
                 - Other elevators and continuous
                 conveyors, for carrying goods and
                 materials:
8428   31   00   - - Specially designed for                  5
                 underground use
8428   32   00   - - Other, of bucket type                   5
8428   33   00   - - Other, of belt-conveying type           5
8428   39   00   - - Other                                   5
8428   40   00   - Escalators and moving walkways            5
8428   50   00   - Mine wagon pushers, locomotive or         0
                 wagon traversers, wagon tippers and
                 similar railway wagon handling
                 equipment
8428   60   00   - Teleferics, chair-lifts, ski-draglines,   0
                 traction mechanisms for funiculars
8428   90   00   - Other                                     0
8473             Parts and accessories (other than
                 covers, carrying cases and the like)
                 suitable for use solely or principally
                 for machines of Headings No.8469 to
                 8472
8473   10   00   - Parts and accessories of machines of      0
                 Heading No.8469
                 - Parts and accessories for use with
                 machines of Heading No.8470:
8473   21   00   - - Of electronic calculators of Sub-       0
                 Heading No.847010, 847021 or
                 847029
8473   29   00   - - Other                                   0
8473   30   00   - Parts and accessories for use with        5
                 machines of Heading No.8471
8473   40   00   - Parts and accessories for use with        0
                 machines of Heading No.8472
8473   50        - Parts and accessories or use with
                 machines of Headings No.8469 to
                 8472:

                       8
8473   50   10   - - Of Heading No.8471                    5
8473   50   90   - - Other                                 0
8535             Electric apparatus for switching or
                 protecting electric circuits or for
                 making connecting to or in electric
                 circuits (for example: switches, fuses,
                 lightning arresters, surge suppressers,
                 voltage limiters, plugs, junction
                 boxes) for a voltage exceeding 1,000
                 V
8535   10   00   - Fuses                                   0
                 - Automatic circuit breakers:
8535   21        - - For a voltage of under 72.5 kV:
8535   21   10   - - - In whole sets                       5
8535   21   90   - - - Other                               5
8535   29        - - Other:
8535   29   10   - - - In whole sets                       5
8535   29   90   - - - Other                               5
8535   30        - Insulating switches and other make-
                 and-break switches:
8535   30   10   - - Of a type used for a voltage of       5
                 from 1,000 to 40,000 V
8535   30   90   - - Other                                 0
                 Particularly for knocked down             0
                 components of those of Sub-
                 Headings No.8535.30.10 and
                 8535.30.90
8535   40   00   - Lightning arresters, voltage limiters   0
                 and surge suppressers
8535   90   00   - Other                                   0
8536             Electric apparatus for switching or
                 protecting electric circuits, or for
                 making connections to or in electric
                 circuits (for example: switches,
                 relays, fuses, surge suppressers,
                 plugs, lamp-holders, terminals,
                 junction boxes) for a voltage not
                 exceeding 1,000 V
8536   10   00   - Fuses                                   30

                       9
8536   20   00   - Automatic circuit breakers            30
                 Particularly for knocked down           5
                 components of those of Heading No.
                 8536.20.00
8536   30   00   - Other electric circuit protectors     30
                 - Relays:
8536   41   00   - - For a voltage not exceeding 60 V    30
8536   49   00   - - Other                               30
8536   50        - Other switches:
8536   50   10   - - Automatic switches when leakage     10
                 current or overvoltage occurs
8536   50   90   - - Other                               30
                 - Lamp holders, plugs and sockets:
8536   61        - - Lamp holders:
8536   61   10   - - - Of a type used for compact lamp   5
                 and halogen lamp
8536   61   90   - - - Other                             30
8536   69        - - Other:
8536   69   10   - - - Telephone plugs                   30
8536   69   90   - - - Other                             30
8536   90   00   - Other electric equipment              30




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