CÔNG TY LUẬT TNHH DƯƠNG GIA
TRỤ SỞ CHÍNH TẠI HÀ NỘI
Địa chỉ: Số 89 Tô Vĩnh Diện, phường Khương Đình, thành phố Hà Nội.
Tổng đài tư vấn pháp luật: 1900.6568
Số điện thoại Luật sư: 037.6999996
Email: dichvu@luatduonggia.vn
| Số hiệu | 08/2006/TT-BTM |
| Loại văn bản | Thông tư |
| Cơ quan | Bộ Thương mại |
| Ngày ban hành | 17/04/2006 |
| Người ký | Phan Thế Ruệ |
| Ngày hiệu lực | 14/05/2006 |
| Tình trạng | Hết hiệu lực |
BỘ THƯƠNG MẠI ******** | CỘNG HOÀ XÃ HỘI CHỦ NGHĨA VIỆT NAM ******** |
Số: 08/2006/TT-BTM | Hà Nội, ngày 17 tháng 4 năm 2006 |
Căn cứ Nghị định số 29/2004/NĐ-CP ngày 16
tháng 1 năm 2004 của Chính phủ quy định chức năng, nhiệm vụ, quyền hạn và cơ
cấu tổ chức Bộ Thương mại;
Căn cứ Nghị định số 19/2006/NĐ-CP ngày 20 tháng 02 năm 2006 của Chính phủ quy
định chi tiết Luật Thương mại về xuất xứ hàng hóa;
Bộ Thương mại hướng dẫn cách xác định xuất xứ đối với hàng hóa xuất khẩu, nhập
khẩu như sau:
I. QUY ĐỊNH CHUNG
a) Thông tư này hướng dẫn cách xác định xuất xứ cho hàng hóa xuất khẩu, nhập khẩu có xuất xứ không thuần túy quy định tại Điều 8 của Nghị định số 19/2006/NĐ-CPngày 20 tháng 2 năm 2006 của Chính phủ quy định chi tiết Luật Thương mại về xuất xứ hàng hóa;
b) Hàng hóa xuất khẩu thuộc diện được hưởng ưu đãi theo chế độ ưu đãi thuế quan phổ cập sẽ áp dụng quy tắc xuất xứ của nước nhập khẩu để xác định xuất xứ cho hàng hóa đó;
c) Hàng hóa xuất khẩu, nhập khẩu thuộc diện được hưởng ưu đãi thuế quan hoặc phi thuế quan theo các điều ước quốc tế mà nước Cộng hòa xã hội chủ nghĩa Việt Nam đã ký kết hoặc gia nhậpsẽ áp dụng các văn bản quy phạm pháp luật của Việt Nam quy định chi tiết các quy tắc xuất xứ thuộc các điều ước quốc tế nói trên.
Hàng hóa được xác định xuất xứ theo hướng dẫn tại Thông tư này sẽ có xuất xứ của quốc gia hoặc vùng lãnh thổ nơi thực hiện quy trình sản xuất cuối cùng làm thay đổi cơ bản hàng hóa này.
II. CÁCH XÁC ĐỊNH XUẤT XỨ HÀNG HÓA
1. Tiêu chí “Chuyển đổi mã số hàng hóa”
a) "Chuyển đổi mã số hàng hóa" là sự thay đổi về mã số HS của hàng hóa ở cấp bốn (04) số so với mã số HS của nguyên liệu không có xuất xứ (bao gồm nguyên liệu nhập khẩu và nguyên liệu không xác định được xuất xứ) dùng để sản xuất ra sản phẩm đó;
b) Mã số HS ở cấp bốn (04) số của hàng hoá nêu tại điểm a, khoản 1, mục II của Thông tư này được xác định trên cơ sở các quy định hiện hành.
2. Tiêu chí "Tỷ lệ phần trăm của giá trị"
a) "Tỷ lệ phần trăm của giá trị" là phần giá trị gia tăng có được sau khi một quốc gia hoặc vùng lãnh thổ sản xuất, gia công, chế biến các nguyên liệu không có xuất xứ từ quốc gia hoặc vùng lãnh thổ này so với tổng trị giá của hàng hoá được sản xuất ra;
b) Phần giá trị gia tăng nói trên phải đạt ít nhất 30% của giá trị hàng hóa được sản xuất ra và được thể hiện theo công thức sau:
Giá FOB – Giá nguyên liệu không có xuất xứ từ quốc gia hoặc vùng lãnh thổ sản xuất __________________________________________ x 100% ≥ 30% Giá FOB
|
c) “Nguyên liệu không có xuất xứ từ quốc gia hoặc vùng lãnh thổ sản xuất” bao gồm nguyên liệu có xuất xứ từ một quốc gia hoặc vùng lãnh thổ khác và nguyên liệu không rõ xuất xứ;
d) “Giá nguyên liệu không có xuất xứ từ quốc gia hoặc vùng lãnh thổ sản xuất” là giá CIF của nguyên liệu nhập khẩu trực tiếp (đối với nguyên liệu có xuất xứ từ một quốc gia hoặc vùng lãnh thổ khác) hoặc giá tại thời điểm mua vào ghi trên hóa đơn giá trị gia tăng (đối với nguyên liệu không rõ xuất xứ) dùng để sản xuất, gia công, chế biến ra sản phẩm cuối cùng;
đ) “Giá FOB” là giá ghi trên hợp đồng xuất khẩu và được tính như sau:
- Giá FOB = Giá xuất xưởng + các chi phí khác;
- “Các chi phí khác” là các chi phí phát sinh trong việc đưa hàng lên tàu để xuất khẩu, bao gồm nhưng không giới hạn bởi chi phí vận tải nội địa, chi phí lưu kho, chi phí tại cảng, phí hoa hồng, phí dịch vụ, và các phí có liên quan trong quá trình đưa hàng lên tàu để xuất khẩu;
- “Giá xuất xưởng” = Chi phí sản xuất + Lợi nhuận;
- “Chi phí sản xuất” = Chi phí nguyên vật liệu + Chi phí nhân công + Chi phí phân bổ;
- “Chi phí nguyên vật liệu” bao gồm chi phí mua nguyên vật liệu, chi phí vận tải và bảo hiểm đối với nguyên vật liệu đó;
- “Chi phí nhân công” bao gồm lương, các khoản thưởng và những khoản phúc lợi khác có liên quan đến quá trình sản xuất;
- “Chi phí phân bổ” bao gồm:
+ Chi phí nhà xưởng có liên quan đến quá trình sản xuất (bảo hiểm nhà xưởng, chi phí thuê và thuê mua nhà máy, khấu hao nhà xưởng, sửa chữa, bảo trì, thuế, lãi cầm cố);
+ Các khoản thuê mua và trả lãi của nhà máy và thiết bị;
+ An ninh nhà máy;
+ Bảo hiểm (nhà máy, thiết bị và vật tư sử dụng trong quá trình sản xuất sản phẩm);
+ Các nhu yếu phẩm cho quá trình sản xuất (năng lượng, điện, và các nhu yếu phẩm khác đóng góp trực tiếp sử dụng trong quá trình sản xuất);
+ Nghiên cứu, phát triển, thiết kế và chế tạo;
+ Khuôn dập, khuôn đúc, việc trang bị dụng cụ và khấu hao, bảo trì và sửa chữa của nhà máy và thiết bị;
+ Tiền bản quyền sáng chế (có liên quan đến những máy móc có bản quyền hoặc quá trình sử dụng trong việc sản xuất hàng hoá hoặc quyền sản xuất hàng hoá);
+ Kiểm tra và thử nghiệm nguyên vật liệu và sản phẩm;
+ Lưu trữ trong nhà máy;
+ Xử lý các chất thải;
+ Các nhân tố chi phí trong việc tính toán giá trị của nguyên vật liệu, như chi phí cảng và chi phí giải phóng hàng và thuế nhập khẩu đối với các thành phần phải chịu thuế.
3. Tiêu chí "công đoạn gia công, chế biến hàng hoá"
"Công đoạn gia công, chế biến hàng hoá" là quá trình sản xuất chính tạo ra những đặc điểm cơ bản của hàng hoá.
4. Nguyên tắc xác định xuất xứ của hàng hoá
a) Trường hợp hàng hóa sản xuất ra thuộc Danh mục hàng hóa tại Phụ lục ban hành kèm theo Thông tư này thì căn cứ vào các tiêu chí nêu trong Phụ lục đó để xác định xuất xứ;
b) Trường hợp hàng hóa sản xuất ra không thuộc Danh mục hàng hóa tại Phụ lục ban hành kèm theo Thông tư này thì áp dụng duy nhất tiêu chí “Chuyển đổi mã số hàng hoá” để xác định xuất xứ.
III. ĐIỀU KHOẢN THI HÀNH
1. Điều khoản thi hành
Thông tư này có hiệu lực thi hành sau 15 ngày, kể từ ngày đăng Công báo. Trong quá trình thực hiện nếu có phát sinh vướng mắc, các tổ chức, cá nhân phản ánh kịp thời về Bộ Thương mại để giải quyết theo địa chỉ:
Vụ Xuất Nhập khẩu - Bộ Thương mại
21 Ngô Quyền, Hà Nội
Điện thoại: 04-8262538
Fax: 04-8264696
Email:[email protected]
Nơi nhận: | KT. BỘ TRƯỞNG |
- Ban Bí thư Trung ương Đảng; | THỨ TRƯỞNG |
FILE ĐƯỢC ĐÍNH KÈM THEO VĂN BẢN
|
THE MINISTRY OF TRADE | SOCIALIST REPUBLIC OF VIET NAM |
No. 08/2006/TT-BTM | Hanoi, April 17, 2006 |
CIRCULAR
GUIDING THE IDENTIFICATION OF ORIGIN OF EXPORTS AND IMPORTS WHICH ARE NOT WHOLLY OBTAINED GOODS DEFINED IN THE GOVERNMENT'S DECREE No. 19/2006/ND-CP OF FEBRUARY 20, 2006, DETAILING THE COMMERCIAL LAW REGARDING THE ORIGIN OF GOODS
Pursuant to the Government's Decree No. 29/2004/ ND-CP of January 16, 2004, defining the functions, tasks, powers and organizational structure of the Trade Ministry;
Pursuant to the Government's Decree No. 19/2006/ ND-CP of February 20,2006, detailing the Commercial Law regarding the origin of goods;
The Trade Ministry hereby guides the identification of origin of exports and imports as follows:
I. GENERAL PROVISIONS
1. Scope of regulation
a/ This Circular guides the identification of origin of exports and imports which are not wholly obtained goods defined in Article 8 of the Government's Decree No. 19/2006/ND-CP of February 20, 2006, detailing the Commercial Law regarding the origin of goods;
b/ For exports eligible for the general tariff preferences, their origin shall be identified according to the rules of origin of countries of importation;
c/ For exports and imports eligible for the tariff preferences or non-tariff preferences under treaties to which the Socialist Republic of Vietnam has signed or acceded, their origin shall be identified according to Vietnam's legal documents detailing the rules of origin provided for in the above-said treaties.
2. General rules
Goods, of which the origin is identified under the guidance of this Circular, shall be regarded as originating from a country or a territory where the last processing operation which substantially transforms such goods has been carried out.
II. METHODS OF IDENTIFYING ORIGIN OF GOODS
1. "Change in tariff classification of goods" criterion
a/ "Change in tariff classification of goods" means a change in four-digit HS heading of a goods as compared with the HS heading of materials not originating from the country of production (including imported materials and materials of unidentifiable origin) used for the production of such goods;
b/ Four-digit HS headings of goods mentioned at Point a, Clause 1, Section II of this Circular shall be identified according to current regulations.
2. "Ad valorem percentage" criterion
a/ "Ad valorem percentage" means the proportion of an added value obtained after a country or a territory produces, manufactures or processes materials not originating from such country or territory to the total value of produced goods;
b/ The above-said added value must account for at least 30% of the value of produced goods and be expressed according to the following formula:
FOB price - price of materials not originating from the country or territory of production | x | 100% 30% |
FOB price |
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c/ "Materials not originating from the country or territory of production" include materials originating from another country or territory and materials of unidentifiable origin;
d/ "Price of materials not originating from the country or territory of production" means the CIF price of directly imported materials (for materials originating from another country or territory) or the price at the time of purchase stated in value added invoices (for materials of unidentifiable origin) which are used for the production, manufacture or processing of ultimate products;
e/ "FOB price" means the price stated in the export contract and shall be calculated as follows:
- FOB price = Ex-workshop price + other costs;
- "Other costs" mean costs arising in the course of loading goods onboard ships for export, including but not limited to inland freight, warehousing charge, port dues, commissions, service charges and related costs in the course of loading goods onboard ships for export;
- "Ex-workshop price" = Production cost + profit;
- "Production cost" = Raw material and material cost + labor cost + distributed cost;
- "Raw material and material cost" covers expenses for purchase of raw materials and materials, their freight and insurance;
- "Labor cost" covers wages, bonuses and other welfare amounts related to the production process;
- "Distributed cost" covers:
+ Expenses for workshops related to the production process (insurance for workshops, expenses for rent and hire-purchase of factory, depreciation of workshops, repair, maintenance, taxes and collateral interest);
+ Hire-purchase amounts and interests thereon for the factory and equipment;
+ Factory security charge;
+ Insurance (factory, equipment and supplies used in the production of goods);
+ Expenses for essentials for the production process (energy, electricity and other essentials directly used in the production process);
+ Expenses for research, development, designing and manufacture;
+ Expenses for pressing molds, casting molds, equipping of tools and depreciation, maintenance and repair of the factory and equipment;
+ Patent royalties (in relation to patented machines or patented inventions used in the production of goods or goods production licenses);
+ Expenses for testing and experimental use of raw materials, materials and products;
+ Charge for storage in the factory;
+ Expenses for waste treatment;
+ Expenditure factors in the calculation of value of raw materials and materials, such as port dues, cargo clearance fee and import tax on taxable components.
3. "Manufacturing or processing operation" criterion means a main production process in which basic characteristics of a goods are created.
4. Rules for identifying origin of goods
a/ Where produced goods are on the list of goods specified in the Appendix to this Circular, their origin shall be identified on the basis of the criteria mentioned in such Appendix.
b/ Where produced goods are not on the list of goods specified in the Appendix to this Circular, their origin shall be identified solely on the basis of "change in tariff classification of goods" criterion.
III. IMPLEMENTATION PROVISIONS
1. Implementation provisions
This Circular takes effect 15 days after its publication in "CONG BAO." Any problems arising in the course of implementation should be promptly reported by concerned organizations or individuals to the Trade Ministry for solution at the following address:
The Import and Export Department - the Trade Ministry
21 Ngo Quyen Street, Hanoi
Telephone: 04-8262538
Facsimile: 04-8264696
E-mail: co@mot.gov.vn
| FOR THE TRADE MINISTER |
APPENDIX
LIST OF GOODS
(Promulgated together with the Trade Ministry's Circular No. 08/2006/TT-BTMof April 17, 2006)
HS heading | Description of goods | Criteria for substantial transformation |
03... | Chapter 3 - Fish and crustaceans, mollusks and other aquatic invertebrates |
|
0306... | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted, or in brine | Satisfying "ad valorem percentage" criterion |
0307... | Mollusks, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and mollusks, live, fresh, chilled, frozen, dried, salted or in brine | Satisfying "ad valorem percentage" criterion |
05... | Chapter 5 - Products of animal origin, not elsewhere specified or included |
|
0504 | Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked | Transferred from any other chapters and washed, selected, brined or dried |
08... | Chapter 8 - Edible fruit and nuts; peel of citrus fruit or melons |
|
0801... | Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled | Shelled or peeled and satisfying "ad valorem percentage" criterion |
09 | Chapter 9 - Coffee, tea, mate and spices |
|
0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | Roasted and satisfying "ad valorem percentage" criterion |
17... | Chapter 17 - Sugar and sugar confectionery |
|
1701... | Cane or beet sugar and chemically pure sucrose, in solid form | Transferred from other chapters |
18... | Chapter 18 - Cocoa and cocoa preparations |
|
1804.00.00 | Cocoa butter, fat and oil | Made from cocoa nuts; or satisfying "ad valorem percentage" criterion |
1805.00.00 | Cocoa powder, not containing added sugar or other sweetening matter | Made from cocoa nuts; or satisfying "ad valorem percentage" criterion |
1806... | Chocolate and other food preparations containing cocoa | Made from cocoa nuts; or satisfying "ad valorem percentage" criterion |
30... | Chapter 30 - Pharmaceuticals | Headings of this Chapter may be transferred from any other heading; or satisfy "ad valorem percentage" criterion |
3004... | Medicaments (excluding goods of heading No. 3002, 3005 or 3006), consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail | Transferred from any headings other than heading No. 3003; or satisfying "ad valorem percentage" criterion |
31... | Chapter 31 - Fertilizers | Transferred from any other heading or satisfying "ad valorem percentage" criterion |
32... | Chapter 32 - Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other coloring matters; paints and varnishes; putty and other mastics; inks | Transferred from any other heading or satisfying "áp dụng valorem percentage" criterion |
33... | Chapter 33 - Essential oils and resinoids; perfumery, cosmetic or toilet preparations | Transferred from any other heading or satisfying "ad valorem percentage" criterion |
34... | Chapter 34 - Soap, organic, surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, waxes | Transferred from any other heading or satisfying "áp dụng valorem percentage" criterion |
39... | Chapter 39 - Plastics and articles thereof |
|
3917... | Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges) of plastics | Allowed to be transferred only from headings Nos. 3901 to 3915 |
3918... | Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter3915 | Allowed to be transferred only from headings Nos. 3901 to |
3919... | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls | Allowed to be transferred only from headings Nos. 3901 to 3915 |
3920... | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | Allowed to be transferred only from headings Nos. 3901 to 3915 |
3921... | Other plates, sheets, film, foil and strip, of plastics | Allowed to be transferred only from headings Nos. 3901 to 3915 |
3922... | Baths, shower-baths, wash-basins, bidet, lavatory pans, seat and covers, flushing cisterns and similar sanitary ware, of plastics | Allowed to be transferred only from headings Nos. 3901 to 3915 |
3923... | Articles for the conveyance or packing of goods, of plastics, stoppers, lids, caps and other closures, of plastics | Allowed to be transferred only from headings Nos. 3901 to 3915 |
3924... | Tableware, kitchenware, other household articles and toilet articles, of plastics | Allowed to be transferred only from headings Nos. 3901 to 3915 |
3925... | Builders' ware of plastics, not elsewhere specified or included | Allowed to be transferred only from headings Nos. 3901 to 3915 |
3926... | Other articles of plastics and articles of other materials of headings No. 3901 to 3914 | Allowed to be transferred only from headings Nos. 3901 to 3915 |
40... | Chapter 40 - Rubber and articles thereof |
|
4007.00.00 | Vulcanized rubber thread and cord | Transferred from any other heading; or satisfying "ad valorem percentage" criterion |
4008... | Plates, sheets, strips, rods and profile shapes, of vulcanized rubber other than hard rubber | Transferred from any other heading; or satisfying "ad valorem percentage" criterion |
4009... | Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for elbows, flanges)example, joints, | Transferred from any other heading; or satisfying "ad valorem percentage" criterion |
4010... | Conveyor or transmission belts or belting, of vulcanized rubber | Transferred from any other heading; or satisfying "ad valorem percentage" criterion |
4011... | New pneumatic tires, of rubber | Transferred from any other heading; or satisfying "ad valorem percentage" criterion |
4012... | Retreaded or used pneumatic tires of rubber; solid or cushion tires, interchangeable tire treads and tire flaps, of rubber | Transferred from any other heading; or satisfying "ad valorem percentage" criterion |
4013... | Inner tubes, of rubber | Transferred from any other heading; or satisfying "ad valorem percentage" criterion |
4014... | Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber | Transferred from any other heading; or satisfying "ad valorem percentage" criterion |
4015... | Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber | Transferred from any other heading; or satisfying "ad valorem percentage" criterion |
4016... | Other articles of vulcanized rubber other than hard rubber | Transferred from any other heading; or satisfying "ad valorem percentage" criterion |
4017.00.00 | Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber | Transferred from any other heading; or satisfying "ad valorem percentage" criterion |
42... | Chapter 42 -Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) |
|
4202... | Trunks, suit-cases, vanity-cases, executive cases, brief- cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toilet bag, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewelry boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper | Transferred from any other heading and cut, fit or shaped |
4203... | Articles of apparel and clothing accessories, of leather composition leather or composition leather | Transferred from any other heading and cut, fit or shaped |
43... | Chapter 43 - Furskins and artificial fur; products thereof |
|
4302... | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled or assembled (without the addition of other materials), other than those of heading No. 4303 | Transferred from any other heading and softened |
4303... | Articles of apparel, clothing accessories and other articles of furskin | Transferred from any other heading and cut or fit |
4304... | Artificial fur and articles thereof | Transferred from any other heading and cut or fit |
48... | Chapter 48 - Paper and paperboard; articles of paper pulp, paper or paperboard |
|
4817... | Envelopes, postcards, plain postcards and name cards, of paper or paperboard; boxes, pouches, wallets and writing compendium, of paper or paperboard, containing an assortment of paper stationary | Transferred from any other heading and cut, bound or printed |
4818... | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut tosize or shape; handkerchiefs, cleansing tissue, towel, tablecloths, serviettes, napkin for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers | Transferred from any other heading and cut and rid of substances harmful to health |
4819... | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers, box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like | Transferred from any other heading and cut, bound or printed |
4820... | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf Or other), folder, file covers, forms | Transferred from any other heading and cut, bound or printed |
4821... | Paper or paperboard labels of all kinds, whether or not printed | Transferred from any other heading and cut, bound or printed |
4822... | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) | Transferred from any other heading and cut, bound or printed |
4823... | Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers | Transferred from any other heading and cut, bound or printed |
52... | Chapter 52 - Cotton |
|
5204... | Cotton sewing thread, whether or not put up for retail | Transferred from any heading other than headings No. 5205, 5206 and 5207 |
5205... | Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail | Transferred from any heading other than headings No. 5205, 5206 and 5207 |
5206... | Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail | Transferred from any heading other than headings No. 5204, 5205 and 5207 |
5207... | Cotton yarn (other than sewing thread), put up for retail headings other than headings No. 5204, 5205 and 5206 | Transferred from any other heading other than headings No. 5204, 5205 and 5206 |
5208... | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 | Transferred from any heading other than heading No. 5209 |
5209... | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 | Transferred from any heading other than heading No. 5208 |
5210... | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m2 | Transferred from any heading other than heading No. 5211 |
5211... | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2 | Transferred from any heading other than heading No. 5210 |
54... | Chapter 54 - Man-made filaments |
|
5401... | Sewing thread of man-made filaments, whether or not put up for retail | Transferred from any heading other than headings Nos. 5402 to 5406 |
5402... | Synthetic filament yarn (other than sewing thread), not put up for retail, including synthetic monofilament of less than 67 decitex | Transferred from any heading other than heading No. 5401 or 5406 |
5403... | Recycled filament yarn (other than sewing thread), not put up for retail, including synthetic monofilament of less than 67 decitex | Transferred from any heading other than heading No. 5401 or 5406 |
5404... | Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm | Transferred from any heading other than heading No. 5401 or 5406 |
5405.00.00 | Recycled monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm | Transferred from any heading other than heading No. 5401 or 5406 |
5406... | Man-made filament yarn (other than sewing thread), put up for retail | Transferred from any heading other than headings Nos. 5401 to 5405 |
55... | Chapter 55 - Man-made staple fibers |
|
5501... | Synthetic filament tow | Transferred from any heading other than headings Nos. 5401 to 5406 |
5502.00.00 | Recycled filament tow | Transferred from any heading other than headings Nos. 5401 to 5406 |
5503... | Synthetic staple fibers, not carded, combed or otherwise processed for spinning | Transferred from any heading other than headings Nos. 5401 to 5406, 5501 and 5505 |
5504... | Recycled staple fibers, not carded, combed or otherwise processed for spinning | Transferred from any heading other than headings Nos. 5401 to 5406, 5502 and 5505 |
5506... | Synthetic staple fibers, carded, combed or otherwise processed for spinning | Transferred from any heading other than headings Nos. 5401 to 5406,5501, 5503 and 5505 |
5507... | Recycled staple fibers, carded, combed or otherwise processed for spinning | Transferred from any heading other than headings Nos. 5401 to 5406, No. 5502, 5504 and 5505 |
5508... | Sewing thread of man-made staple fibers, whether or not put up for retail | Transferred from any heading other than headings Nos. 5409 to 5511 |
5509... | Yarn (other than sewing thread), of synthetic staple fibers, not put up for retail | Transferred from any heading other than heading No. 5408 or 5511 |
5510... | Yarn (other than sewing thread), of recycled staple fibers, not put up for retail | Transferred from any heading other than heading No. 5408 or 5511 |
5511... | Yarn (other than sewing thread), of man-made staple fibers, put up for retail | Transferred from any heading other than headings Nos. 5408 to 5510 |
5513... | Woven fabrics of synthetic staple fibers, containing less than85% by weight of such fibers, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2 | Transferred from any heading other than heading No. 5514 |
5514... | Woven fabrics of synthetic staple fibers, containing less than 85% by weight of such fibers, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2 | Transferred frqm any heading other than heading No. 5513 |
61... | Chapter 61 -Articles of apparel and clothing accessories, knitted or crocheted |
|
6101... | Men's or boys' overcoat, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No. 6103 | Cut to shape, tailored, sewed, knitted, woven or braided into products |
6102... | Women's or girls' overcoat, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No. 6104 | Cut to shape, tailored, sewed, knitted, woven or braided into products |
6103... | Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted | Cut to shape, tailored, sewed, knitted, woven or braided into products |
6104... | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted | Cut to shape, tailored, sewed, knitted, woven or braided into products |
6115... | Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted | Cut to shape, tailored, sewed, knitted, woven or braided into products |
6116... | Gloves, mittens and mitts, knitted or crocheted | Cut to shape, tailored, sewed, knitted, woven or braided into products |
6117... | Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories | Cut to shape, tailored, sewed, knitted, woven or braided into products |
62 | Chapter 62 -Articles of apparel and clothing accessories, not knitted or crocheted |
|
6201... | Men's or boys' overcoat, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No. 6203 | Cut to shape, tailored or sewed into products |
6202... | Women's or girls' overcoat, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No. 6204 | Cut to shape, tailored or sewed into products |
6203... | Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) | Cut to shape, tailored or sewed into products |
6204... | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) | Cut to shape, tailored or sewed into products |
6205... | Men's or boys' shirts | Cut to shape, tailored or sewed into products |
6206... | Women's or girls' blouses, shirts and shirt-blouses | Cut to shape, tailored or sewed into products |
6207... | Men's or boys' singlets and other vests, underpants, briefs, night-shirts, pyjamas, bathrobes, dressing gowns and similar articles | Cut to shape, tailored or sewed into products |
6208... | Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, night-dresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles | Cut to shape, tailored or sewed into products |
6209... | Babies' garments and clothing accessories sewed into products | Cut to shape, tailored or |
6210... | Garments, made up of fabrics of heading No. 5602, 5603, 5903, 5906 or 5907 | Cut to shape, tailored or sewed into products |
6211... | Track suits, skis suits and swimwear; other garments | Cut to shape, tailored or sewed into products |
6212... | Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted | Laced and crocheted after braiding; other, cut to shape, tailored, sewed or knitted |
6213... | Handkerchiefs and small square scarves | Cut to shape, tailored or sewed into products |
6214... | Shawls, scarves, muffles, mantillas, veils and the like | Cut to shape, tailored or sewed into products |
6215... | Ties, bow ties and cravats | Cut to shape, tailored or sewed into products |
6216... | Gloves, mittens and mitts | Cut to shape, tailored or sewed into products |
6217... | Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No. 6212 | Cut to shape, tailored or sewed into products |
72 | Chapter 72 - Pig iron and steel |
|
7209... | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated | Transferred from any heading other than headings No. 7208 and 7211 |
7210... | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated | Transferred from any heading other than headings No. 7208, 7209 and 7211 |
7212... | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated | Transferred from any heading other than headings Nos. 7208 to 7211 |
7217... | Wire of iron or non-alloy steel | Transferred from any heading other than headings Nos. 7213 to 7215 |
7220... | Flat-rolled products of stainless steel, of a width of less than 600 mm | Transferred from any heading other than heading No. 7219 |
82... | Chapter 82 - Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal |
|
8206.00.00 | Tools of two or more of headings Nos. 8202 to 8205, put up in sets for retail | Transferred from any heading other than headings Nos. 8202 to 8205 |
84... | Chapter 84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
|
8431... | Parts suited for use solely or principally with the machinery of headings Nos. 8425 to 8430 | Transferred from any heading other than headings Nos. 8425 to 8430 |
8457... | Machining centers, unit construction machines (single station) and multi-station transfer machines, for working metal | Transferred from any heading other than headings Nos. 8458 to 8465 |
8466... | Parts and accessories suitable for use solely or principally with the machines of headings Nos. 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand | Transferred from any heading other than headings Nos. 8456 to 8465 |
87... | Chapter 87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof |
|
8712... | Bicycles and other cycles (including delivery tricycles), not motorized | Transferred from any other heading and industrially assembled |
89... | Chapter 89 - Ships, boats and floating structures |
|
8901... | Passenger ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods | Transferred from any heading other than heading No. 8902 or 8903 |
8902... | Fishing vessels; factory ships and other vessels for preserving fishery products | Transferred from any heading other than heading No. 8901 or 8903 |
8903... | Yachts and other vessels for pleasure or sports; rowing boats and canoes | Transferred from any heading other than heading No. 8901 or 8902 |
8905... | Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms | Transferred from any heading other than headings Nos. 8901 to8904, 8906 and 8908 |
8906... | Other vessels, including warships and lifeboats other than rowing boats | Transferred from any heading other than heading No. 8903 or 8905 |
8907... | Other floating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons) | Transferred from any heading other than heading No. 8903 or 8905 |
90... | Chapter 90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof |
|
9004... | Spectacles, goggles and the like, corrective, protective or other | Transferred from any other heading and with the manufacture and assembly of frames and glasses |
91... | Chapter 91 - Clocks and watches and parts thereof |
|
9101... | Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal | Transferred from any heading other than headings No. 9108 and 9109 and industrially assembled |
9102... | Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading No. 9101 | Transferred from any heading other than headings No. 9108 and 9109 and industrially assembled |
9103... | Clocks with watch movements, excluding clocks of heading No. 9104 | Transferred from any heading other than headings No. 9108 and 9109 and industrially assembled |
9104... | Instrument panel clocks and clocks of a similar type for vehicles, aircrafts, spacecraft or vessels | Transferred from any heading other than headings No. 9108 and 9109 and industrially assembled |
9105... | Other clocks | Transferred from any heading other than headings No. 9108 and 9109 and industrially assembled |
9106... | Time registers and apparatus for measuring, recording or otherwise indicating intervals of time, with clocks or watch movements or with synchronous motor (for example, time-registers, time-recorders) | Transferred from any heading other than headings No. 9108 and 9109 and industrially assembled |
9107.00.00 | Time switches with clock or watch movement or with synchronous motor | Transferred from any heading other than headings No. 9108 and 9109 and industrially assembled |
9108... | Watch movements, complete and assembled | Transferred from any heading other than heading No. 9110 and industrially assembled |
9109... | Clock movements, complete or assembled | Transferred from any heading other than heading No. 9110 and industrially assembled |
9110... | Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements | Transferred from any heading other than heading No. 9114 and industrially assembled |
94 | Chapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings; not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings |
|
9405... | Lamps and lighting fittings, including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included | Transferred from any other heading and including the manufacture and assembly of lamp bases |
95... | Chapter 95 - Toys, games, sports requisites; parts and accessories thereof |
|
9502... | Dolls representing only human beings | Transferred from any other heading and industrially assembled |
9503... | Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds | Transferred from any other heading and industrially assembled |
9504... | Articles for funfair, table or parlor games, including pin-tables, billiards, special tables for casino games and automatic bowling alley equipment | Transferred from any other heading and industrially assembled |
9505... | Festive, carnival of other entertainment articles, including conjuring tricks and novelty jokes | Transferred from any other heading and industrially assembled |
9506... | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and padding pools | Transferred from any other heading and industrially assembled |
9507... | Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds," (other than those of heading No. 9208 or 9705) and similar hunting or shooting requisites | Transferred from any other heading and industrially assembled |
96... | Chapter 96 - Miscellaneous manufacturing articles |
|
9601... | Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl, and other animal carving materials, and articles of these materials (including articles obtained by molding) | Transferred from any other heading and sculpted |
9602... | Worked vegetable or mineral carving materials and articles of these materials; molded or carved articles or wax, of stearin, of natural gums or natural resins or of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading No. 3503) and articles of unhardened gelatin | Transferred from any other heading and sculpted |
9613... | Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks | Transferred from any other heading with already manufactured cases |
9617... | Vacuum flasks and other vacuum vessels, complete with cases; parts thereof, other than glass inners | Transferred from any other heading with already manufactured cases |
---------------
This document is handled by Luật Dương Gia. Document reference purposes only. Any comments, please send to email: dichvu@luatduonggia.vn
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| Số hiệu | 08/2006/TT-BTM |
| Loại văn bản | Thông tư |
| Cơ quan | Bộ Thương mại |
| Ngày ban hành | 17/04/2006 |
| Người ký | Phan Thế Ruệ |
| Ngày hiệu lực | 14/05/2006 |
| Tình trạng | Hết hiệu lực |
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