VietnameseDecision No. 36/2004/QD-BTC dated April 15, 2004 of the Ministry of Finance promulgating the list of commodities and their import tax rates for application of tariff quotas
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Decision No. 36/2004/QD-BTC dated April 15, 2004 of the Ministry of Finance promulgating the list of commodities and their import tax rates for application of tariff quotas
| 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: | 36/2004/QD-BTC | Signer: | Truong Chi Trung |
| Type: | Decision | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 15/04/2004 | 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 |
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THE MINISTRY OF FINANCE --------------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness -------------- |
No. 36/2004/QD-BTC | Hanoi, April 15, 2004 |
DECISION
PROMULGATING THE LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR APPLICATION OF TARIFF QUOTAS
THE FINANCE MINISTER
Pursuant to the XIth National Assembly Standing Committee’s Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 on amendments and supplements to the tax table according to the list of commodity groups subject to import tax;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing a Number of Articles of the Export Tax and Import Tax Law;
Pursuant to the Prime Minister’s Decision No. 91/2003/QD-TTg of May 9, 2003 on the application of tariff quotas to imports in Vietnam;
After consulting the Ministry of Industry, the Ministry of Planning and Investment, the Ministry of Agriculture and Rural Development and the Ministry of Trade;
At the proposal of the director of the Tax Policy Department;
DECIDES:
Article 1.- To promulgate together with this Decision the list of commodities and their import tax rates for application of tariff quotas to imports.
Article 2.- Commodities imported within their quotas shall be subject to import tax rates specified in the current preferential import tariff. Commodities imported in excess of their quotas shall be subject to the non-quota import tax rates mentioned in Article 1 of this Decision. The quota limits shall comply with the Trade Ministry’s regulations.
Article 3.- This Decision takes effect 15 days after its publication in the Official Gazette.
FOR THE MINISTER OF FINANCE VICE MINISTER Truong Chi Trung |
LIST
OF COMMODITIES AND THEIR IMPORT TAX RATES FOR APPLICATION OF TARIFF QUOTAS
(Promulgated together with the Finance Minister’s Decision No. 36/2004/QD-BTC of April 15, 2004)
Commodity codes | Description | Non-quota tax rates (%) | ||
0401 | Milk and cream, not condensed nor added with sugar or other sweeteners | |||
0401 | 10 | 00 | - Of a fat content by weight not exceeding 1% | 30 |
0401 | 20 | 00 | - Of a fat content by weight exceeding 1% but not exceeding 6% | 30 |
0401 | 30 | 00 | - Of a fat content by weight exceeding 6% | 30 |
0402 | Milk and cream, condensed or added with sugar or other sweeteners | |||
0402 | 10 | - In powder, granules or other solid forms, of a fat content by weight not exceeding 1.5% | ||
- - Suitable for use as human food: | ||||
0402 | 10 | 11 | - - - Not added with sugar or other sweeteners, powder | 20 |
0402 | 10 | 12 | - - - Not added with sugar or other sweeteners, other forms | 25 |
0402 | 10 | 13 | - - - Other, in powder | 40 |
0402 | 10 | 19 | - - - Other, in other forms | 40 |
- - Other: | ||||
0402 | 10 | 21 | - - - Not added with sugar or other sweeteners, powder | 20 |
0402 | 10 | 22 | - - - Not added with sugar or other sweeteners, other forms | 25 |
0402 | 10 | 23 | - - - Other, in powder | 40 |
0402 | 10 | 29 | - - - Other, in other forms | 40 |
- In powder, granules or other solid forms, of a fat content by weight exceeding 1.5%: | ||||
0402 | 21 | - - Not added with sugar or other sweeteners: | ||
0402 | 21 | 10 | - - - In powder | 25 |
0402 | 21 | 90 | - - - In other forms | 25 |
0402 | 29 | - - Other: | ||
0402 | 29 | 10 | - - - In powder | 40 |
0402 | 29 | 90 | - - - In other forms | 40 |
- Other: | ||||
0402 | 91 | 00 | - - Not added with sugar or other sweeteners | 25 |
0402 | 99 | 00 | - - Other | 40 |
0407 | Birds’ and poultry’s eggs, in shell, fresh, preserved or cooked | |||
- Other: | ||||
0407 | 00 | 91 | - - Chicken eggs | 80 |
0407 | 00 | 92 | - - Duck eggs | 80 |
0407 | 00 | 99 | - - Other | 80 |
1005 | Maize (corn) | |||
1005 | 90 | - Other: | ||
1005 | 90 | 90 | - - Other | 10 |
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