Thông tư 05/2016/TT-BTC về thuế nhập khẩu ưu đãi hàng hóa môi trường trong APEC

Code

Description

Tax rate (%)

8419

Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.

-Instantaneous or storage water heaters, non-electric:

8419.11

- -Instantaneous gas water heaters:

8419.11.10

- - - Household type

10

8419.11.90

- - - Other

10

8419.19

- -Other:

8419.19.10

- - - Household type

5

8419.19.90

- - - Other

5

8419.20.00

-Medical, surgical or laboratory sterilisers

0

-Dryers:

8419.31

- -For agricultural products:

8419.31.10

- - - Electrically operated

0

8419.31.20

- - - Not electrically operated

0

8419.32

- -For wood, paper pulp, paper or paperboard:

8419.32.10

- - - Electrically operated

0

8419.32.20

- - - Not electrically operated

0

8419.39

- -Other:

- - - Electrically operated:

8419.39.11

- - - - Machinery for the treatment of materials by a process involving heating, for the manufacture of printed circuit boards, printed wiring boards or printed circuit assemblies

0

8419.39.19

- - - - Other

0

8419.39.20

- - - Not electrically operated

0

8419.40

-Distilling or rectifying plant:

8419.40.10

- -Electrically operated

0

8419.40.20

- -Not electrically operated

0

8419.50

-Heat exchange units:

8419.50.10

- -Cooling towers

3

8419.50.90

- -Other

3

8419.60

-Machinery for liquefying air or other gases:

8419.60.10

- -Electrically operated

0

8419.60.20

- -Not electrically operated

0

-Other machinery, plant and equipment:

8419.81

- -For making hot drinks or for cooking or heating food:

8419.81.10

- - - Electrically operated

15

8419.81.20

- - - Not electrically operated

15

8419.89

- -Other:

- - - Electrically operated:

8419.89.13

- - - - Machinery for the treatment of materials by a process involving heating, for the manufacture of printed circuit boards, printed wiring boards or printed circuit assemblies

0

8419.89.19

- - - - Other

0

8419.89.20

- - - Not electrically operated

0

8419.90

-Parts:

- -Of electrically operated articles:

8419.90.12

- - - Parts of machinery for the treatment of materials by a process involving heating, for the manufacture of printed circuit boards, printed wiring boards or printed circuit assemblies

0

8419.90.13

- - - Casings for cooling towers

0

8419.90.19

- - - Other

0

- -Of not electrically operated articles:

8419.90.21

- - - Household type

0

8419.90.29

- - - Other

0

84.21

Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases.

-Centrifuges, including centrifugal dryers:

8421.11.00

- -Cream separators

10

8421.12.00

- -Clothes-dryers

18

8421.19

- -Other:

8421.19.10

- - -Of a kind used for sugar manufacture

5

8421.19.90

- - - Other

5

-Filtering or purifying machinery and apparatus for liquids:

8421.21

- -For filtering or purifying water:

- - - Of a capacity not exceeding 500 l/h:

8421.21.11

- - - - Filtering machinery and apparatus for domestic use

5

8421.21.19

- - - - Other

5

- - - Of a capacity exceeding 500 l/h:

8421.21.22

- - - - Electrically operated

5

8421.21.23

- - - - Not electrically operated

5

8421.22

- -For filtering or purifying beverages other than water:

8421.22.30

- - - Electrically operated, of a capacity exceeding 500 l/h:

10

8421.22.90

- - - Other

10

8421.23

- -Oil or petro-filters for internal combustion engines:

-- - For machinery of heading 84.29 and 84.30:

8421.23.11

- - - - Oil filters

0

8421.23.19

- - - - Other

0

- - - For motor vehicles of Chapter 87:

8421.23.21

- - - -Oil filters

15

8421.23.29

- - - - Other

15

- - - Other:

8421.23.91

- - - - Oil filters

0

8421.23.99

- - - - Other

0

8421.29

- -Other:

8421.29.10

- - - Of a kind suitable for medical, surgical or laboratory use

0

8421.29.20

- - - Of a kind used for sugar manufacturer

0

8421.29.30

- - - Of a kind used oil drilling operations

0

8421.29.40

- - - Other, petro-filters

0

8421.29.50

- - - Other, oil filters

0

8421.29.90

- - - Other

0

- Filtering or purifying machinery and apparatus for gases:

8421.31

- -Intake air filters for internal combustion engines:

8421.31.10

- - - For machinery of heading 84.29 and 84.30

0

8421.31.20

- - -For motor vehicles of Chapter 87

10

8421.31.90

- - - Other

0

8421.39

- -Other:

8421.39.20

- - - Air purifiers

0

8421.39.90

- - - Other

0

-Parts:

8421.91

- -Of centrifuge, including centrifugal dryers:

8421.91.10

- - - Of goods of subheading 8421.12.00

0

8421.91.20

- - - Of goods of subheading 8421.19.10

0

8421.91.90

- - - Of goods of subheading 8421.11.00 or 8421.19.90

0

8421.99

- -Other:

8421.99.20

- - - Filtering cartridges for filters of subheading 8421.23

0

8421.99.30

- - - Of goods of subheading 8421.31

0

- - - Other:

8421.99.91

- - - - Of goods of subheading 8421.29.20

0

8421.99.94

- - - - Of goods of subheading 8421.21.11

0

8421.99.95

- - - - Of goods of subheading 8421.23.11, 8421.23.29, 8421.23.91 or 8421.23.99

0

8421.99.99

- - - - Other

0