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SUBMITTER INFORMATION
Name: thermal engineering
Address: 3 production drive campbellfeild, victoria, australia 
Phone: (not show)
Email: (not show)
QUESTION/REQUEST
Category: Giao lưu hải quan Việt nam
Title: international project manager
Details of question: Dear Sir, We have a factory in vietnam that now makes all our products, we manufacture boilers and pressure vessels. There are times when we need to send water pumps to vietnam to fit to our products then the boiler and pumps are sent overseas to another country. Can you please tell me what tax we need to pay on importing pumps in vietnam if we re-export pumps 1-2 months later. Regards Matthew
ANSWER
Responsible Departmanent: Phòng QLGD & TTĐT 
Details of answer:

For your question, we would like to have below suggestion.

Note: Our suggestion is for your reference only, not legally obligated.

* HS and Import tax rate:

In order to determine the tax rate for a commodity, its HS code must be specified first. The identification of HS codes and tax rates of some particular items must be based on composition, description of goods, and actual goods. You have just mentioned us names of items, but not describe detail  therefore we don’t have basis to answer specifically.

* MFN import/export tariff schedule:

Pursuant to MFN import export tariff schedule enclosed with Circular No. 157/2011/TT-BTC dated 14/11/2011 by the Ministry of Finance, effective from 01/01/2012, we suggests you as following: Water pump of group 84.13 with the following HS code:

 HS code

 Description of goods

 Duty rate (%)

84.13

Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.

 

 

- Pumps fitted or designed to be fitted with a measuring device:

 

8413.11.00

- - Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages

3

8413.19.00

- - Other

3

8413.20

- Hand pumps, other than those of subheading 8413.11 or 8413.19:

 

8413.20.10

- - Water pumps

20

8413.20.90

- - Other

20

8413.30

- Fuel, lubricating or cooling medium pumps for internal combustion piston engines:

 

 

- - Reciprocating or rotary type:

 

8413.30.12

- - - Water pumps or fuel pumps of a kind used for engines of motor vehicles of heading 87.02, 87.03 or 87.04

3

8413.30.19

- - - Other

3

 

- - Centrifugal type:

 

8413.30.21

- - - Water pumps or fuel pumps of a kind used for engines of motor vehicles of heading 87.02, 87.03 or 87.04

3

8413.30.29

- - - Other

3

 

- - Other:

 

8413.30.92

- - - Water pumps or fuel pumps of a kind used for engines of motor vehicles of heading 87.02, 87.03 or 87.04

3

8413.30.99

- - - Other

3

8413.40.00

- Concrete pumps

0

8413.50

- Other reciprocating positive displacement pumps:

 

8413.50.30

- - Water pumps, with a flow rate not exceeding 8,000 m3/h

10

8413.50.40

- - Water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h

10

8413.50.90

- - Other

0

8413.60

- Other rotary positive displacement pumps:

 

8413.60.30

- - Water pumps, with a flow rate not exceeding 8,000 m3/h

10

8413.60.40

- - Water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h

10

8413.60.90

- - Other

0

8413.70

- Other centrifugal pumps:

 

 

- - Single stage, single suction horizontal shaft water pumps suitable for belt drive or direct coupling, other than pumps with shafts common with the prime mover:

 

8413.70.11

- - - With an inlet diameter not exceeding 200 mm

20

8413.70.19

- - - Other

20

 

- - Submersible water pumps:

 

8413.70.31

- - - With an inlet diameter not exceeding 200 mm

10

8413.70.39

- - - Other

10

 

- - Other water pumps, with a flow rate not exceeding 8,000 m3/h:

 

8413.70.41

- - - With inlet diameter not exceeding 200 mm

10

8413.70.49

- - - Other

10

 

- - Other water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h:

 

8413.70.51

- - - With an inlet diameter not exceeding 200 mm

10

8413.70.59

- - - Other

10

 

- - Other:

 

8413.70.91

- - - With an inlet diameter not exceeding 200 mm

0

8413.70.99

- - - Other

0

 

- Other pumps; liquid elevators:

 

8413.81

- - Pumps:

 

8413.81.11

- - - Water pumps, with a flow rate not exceeding 8,000 m3/h

10

8413.81.12

- - - Water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h

10

8413.81.19

- - - Other

0

8413.82.00

- - Liquid elevators

0

 

- Parts:

 

8413.91

- - Of pumps:

 

8413.91.10

- - - Of pumps of subheading 8413.20.10

5

8413.91.20

- - - Of pumps of subheading 8413.20.90

5

8413.91.30

- - - Of pumps of subheadings 8413.70.11 and 8413.70.19

5

8413.91.40

- - - Of other centrifugal pumps

5

8413.91.90

- - - Of other pumps

0

8413.92.00

- - Of liquid elevators

0

 

 

 

You are kindly requested to refer above items with HS codes to find our exact tax rate for your imported items.

For further detail, you should refer to following documents:

- List of import-export goods enclosed with the Circular No. 156/2011/TT-BTC dated 14/11/2011 by Ministry of Finance.

- MFN import export tariff schedule enclosed with Circular No. 157/2011/TT-BTC dated 14/11/2011 by the Ministry of Finance.

Sincerely.
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