Tìm kiếm

Thông tư 08/2006/TT-BTM về cách xác định xuất xứ đối với hàng hóa xuất khẩu, nhập khẩu có xuất xứ không thuần túy theo Nghị định 19/2006/NĐ-CP quy định chi tiết Luật Thương mại về xuất xứ hàng hóa do Bộ Thương mại ban hành

THÔNG TƯ 08/2006/TT-BTM VỀ CÁCH XÁC ĐỊNH XUẤT XỨ ĐỐI VỚI HÀNG HÓA XUẤT KHẨU, NHẬP KHẨU CÓ XUẤT XỨ KHÔNG THUẦN TÚY THEO NGHỊ ĐỊNH 19/2006/NĐ-CP QUY ĐỊNH CHI TIẾT LUẬT THƯƠNG MẠI VỀ XUẤT XỨ HÀNG HÓA DO BỘ THƯƠNG MẠI BAN HÀNH

Số hiệu:	08/2006/TT-BTM	Loại văn bản:	Thông tư
Nơi ban hành:	Cơ quan TW	Người ký:	Phan Thế Ruệ
Ngày ban hành:	17/04/2006	Ngày hiệu lực:	14/05/2006
Ngày công báo:	29/04/2006	Số công báo:	Từ số 32 đến số 33
Lĩnh vực:	Thương mại, Xuất nhập khẩu	Tình trạng:	Hết hiệu lực 25/11/2021

Ghi chú: Thông tư 08/2006/TT-BTM hết hiệu lực vì Nghị định 19/2006/NĐ-CP là văn bản được quy định chi tiết đã hết hiệu lực (Theo Khoản 4 Điều 154 Luật ban hành văn bản quy phạm pháp luật 2015 và Khoản 2 Điều 38 Nghị định 34/2016/NĐ-CP)

TÓM TẮT VĂN BẢN

Văn bản tiếng việt

Thông tư 08/2006/TT-BTM (Bản Word)

Văn bản tiếng anh

Thông tư 08/2006/TT-BTM (Bản Word)

* Lưu ý: Để đọc được văn bản tải trên vietjack.me, bạn cần cài phần mềm đọc file DOC, DOCX và phần mềm đọc file PDF.

BỘ THƯƠNG MẠI

********

CỘNG HOÀ XÃ HỘI CHỦ NGHĨA VIỆT NAM
Độc lập - Tự do - Hạnh phúc

********

Số: 08/2006/TT-BTM

Hà Nội, ngày 17 tháng 4 năm 2006

THÔNG TƯ

HƯỚNG DẪN CÁCH XÁC ĐỊNH XUẤT XỨ ĐỐI VỚI HÀNG HÓA XUẤT KHẨU, NHẬP KHẨU CÓ XUẤT XỨ KHÔNG THUẦN TÚY THEO NGHỊ ĐỊNH SỐ 19/2006/NĐ-CP NGÀY 20 THÁNG 2 NĂM 2006 CỦA CHÍNH PHỦ QUY ĐỊNH CHI TIẾT LUẬT THƯƠNG MẠI VỀ XUẤT XỨ HÀNG HÓA

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

1. Phạm vi điều chỉnh

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-CP ngày 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 nhập sẽ 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.

2. Nguyên tắc chung

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: co@mot.gov.vn

Nơi nhận:

KT. BỘ TRƯỞNG

- Ban Bí thư Trung ương Đảng;
- Thủ tướng, các Phó Thủ tướng Chính phủ;
- Các Bộ, cơ quan ngang Bộ, cơ quan thuộc Chính phủ;
- UBND các tỉnh, thành phố trực thuộc Trung ương;
- Văn phòng Chủ tịch nước;
- Văn phòng Quốc hội;
- Cơ quan Trung ương của các đoàn thể;
- Cục kiểm tra Văn bản (Bộ Tư pháp);
- Công báo;
- Sở Thương mại, Sở Thương mại Du lịch;
- Các Phòng quản lý Xuất nhập khẩu Khu vực;
- Phòng Thương mại và Công nghiệp Việt Nam;
- Bộ trưởng, các Thứ trưởng và các đơn vị trực thuộc Bộ TM;
- Lưu: VT, XNK (2).

THỨ TRƯỞNG

Phan Thế Ruệ

Văn bản này có file đính kèm, bạn phải tải Văn bản về để xem toàn bộ nội dung.

Tải về

THE MINISTRY OF TRADE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------
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% ³ 30%
FOB price

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
VICE MINISTER

Phan The Rue

APPENDIX

LIST OF GOODS
(Promulgated together with the Trade Ministry's Circular No. 08/2006/TT-BTM of 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

Tình trạng hiệu lực: Hết hiệu lực

Văn bản tiếng việt

Thông tư 08/2006/TT-BTM (Bản Word)

Văn bản tiếng anh

Thông tư 08/2006/TT-BTM (Bản Word)

* Lưu ý: Để đọc được văn bản tải trên vietjack.me, bạn cần cài phần mềm đọc file DOC, DOCX và phần mềm đọc file PDF.

1 10 lượt xem

Thông tư 08/2006/TT-BTM về cách xác định xuất xứ đối với hàng hóa xuất khẩu, nhập khẩu có xuất xứ không thuần túy theo Nghị định 19/2006/NĐ-CP quy định chi tiết Luật Thương mại về xuất xứ hàng hóa do Bộ Thương mại ban hành

TÓM TẮT VĂN BẢN

Văn bản tiếng việt

Văn bản tiếng anh

I. QUY ĐỊNH CHUNG

II. CÁCH XÁC ĐỊNH XUẤT XỨ HÀNG HÓA

III. ĐIỀU KHOẢN THI HÀNH

Cập nhật

Văn bản tiếng việt

Văn bản tiếng anh

Giới thiệu

Liên kết

Kết nối

Bài viết mới nhất

Câu hỏi mới nhất