Circular No. 39/2009/TT-BTC dated March 03, 2009 of the Ministry of Finance amending preferential import duty rates applicable to a number of lines of goods being milk products on the preferential import tariff list
ATTRIBUTE
Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Official number: | 39/2009/TT-BTC | Signer: | Do Hoang Anh Tuan |
Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Issuing date: | 03/03/2009 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Fields: | Export - Import , Tax - Fee - Charge |
THE MINISTRY OF FINANCE
| SOCIALIST REPUBLIC OF VIETNAM |
No. 39/2009/TT-BTC | Hanoi, March 03, 2009 |
CIRCULAR
AMENDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS BEING MILK PRODUCTS ON THE PREFERENTIAL IMPORT TARIFF LIST
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff Lists and the Preferential Import and Export Tariff Lists for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on functions, duties, powers and organizational structure of the Ministry of Finance;
The Minister of Finance hereby provides the following guidelines on preferential import duty rates applicable to a number of lines of goods on the Preferential Import Tariff List:
Article 1
To amend in the List attached, the preferential import duty rates applicable to milk products (except for powdered milk) in Groups 04.01 and 04.02 as set out in Appendix 1 to Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007.
Article 2
This Circular shall be of full force and effect and shall apply to import goods' customs declarations registered with the customs office as from 9 March 2009.
| For The Minister Of Finance |
LIST
OF AMENDED PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF MILK (Issued with Circular 39/2009/TT-BTC of the Ministry of Finance dated 3 March 2009)
Code | Description | Tax rate (%) | |||
|
|
|
|
|
|
04.01 |
|
|
| Milk and cream, containing added sugar or other sweetening matter. |
|
0401 | 10 | 00 | 00 | - Of a fat content, by weight, not exceeding 1% | 15 |
0401 | 20 | 00 | 00 | - Of a fat content, by weight, exceeding 1% but not exceeding 6% | 15 |
0401 | 30 | 00 | 00 | - Of a fat content, by weight, exceeding 6% | 15 |
|
|
|
|
|
|
04.02 |
|
|
| Milk and cream, concentrated or containing added sugar or other sweetening matter. |
|
0402 | 10 |
|
| - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: |
|
0402 | 10 | 30 |
| - - In containers of a gross weight of 20 kg or more |
|
0402 | 10 | 30 | 10 | - - - Not containing added sugar or other sweetening matter, in powder | 3 |
0402 | 10 | 30 | 20 | - - - Not containing added sugar or other sweetening matter, other forms | 3 |
0402 | 10 | 30 | 90 | - - - Other | 7 |
0402 | 10 | 90 |
| - - Other |
|
0402 | 10 | 90 | 10 | - - - Not containing added sugar or other sweetening matter, in powder | 3 |
0402 | 10 | 90 | 20 | - - - Not containing added sugar or other sweetening matter, other forms | 3 |
0402 | 10 | 90 | 90 | - - - Other | 7 |
|
|
|
| - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: |
|
0402 | 21 |
|
| - - Not containing added sugar or other sweetening matter: |
|
0402 | 21 | 20 | 00 | - - - In containers of a gross weight of 20 kg or more | 3 |
0402 | 21 | 90 | 00 | - - - Other | 3 |
0402 | 29 |
|
| - - Other |
|
0402 | 29 | 20 | 00 | - - - In containers of a gross weight of 20 kg or more | 7 |
0402 | 29 | 90 | 00 | - - - Other | 7 |
|
|
|
| - Other |
|
0402 | 91 | 00 | 00 | - - Not containing added sugar or other sweetening matter | 10 |
0402 | 99 | 00 | 00 | - - Other | 20 |
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