For your question, We would like to have below suggestion:
Pursuant to MFN tariff schedule enclosed with Circular no.157/2011/TT-BTC dated 14/11/2011 by Ministry of Finance, effective from 01/01/2012,
- HS code 39033090: other type of Copolyme acrylonitril-butadien-styren (ABS), import tax rate 0%
- HS code 39031990: not listed in the tariff schedule enclosed with this Circular, item group 3903.19 include several items with detail as below:
|
HS code |
Description of goods |
Tax rate (%) |
|
3903.19.10 |
- - - In dispersion |
5% |
|
|
- - - Granules: |
|
|
3903.19.21 |
- - - - High impact polystyrene (HIPS) |
3% |
|
3903.19.29 |
- - - - Other |
3% |
|
|
- - - Other: |
|
|
3903.19.91 |
- - - - High impact polystyrene (HIPS) |
5% |
|
3903.19.99 |
- - - - Other |
5% |
- HS code 39031910 as dispersion of polystyren, import tax rate 5%
- HS code 39032000: not in the List of tariff schedule of the mentioned Circular, item group 3903.20 including several items with detail as below:
|
HS code |
Description of goods |
Im.tax rate |
|
3903.20.40 |
- - In aqueous dispersion |
10% |
|
3903.20.50 |
- - In non-aqueous dispersion |
5% |
|
3903.20.90 |
- - Other |
5% |
If the goods orginated from China, Korea or India, you should refer to following documents for further detail.
- Special preferential tariff schedule ACFTA in period 2012-2014 enclosed with Circular no.162/2011/TT-BTC dated 17/11/2011 by Minister of Finance.
- Special preferential tariff schedule Asean-India in period 2012-2014 enclosed with Circular no.45/2012/TT-BTC dated 16/03/2012 by Minister of Finance.
- Special preferential tariff schedule AKFTA in period 2012-2014 enclosed with Circular no.163/2011/TT-BTC dated 17/11/2011 by Minister of Finance.
The above mentioned documents can be found in our website www.customs.gov.vn
Best regards,