VietnameseDecision No. 48/2005/QD-BTC dated July 14, 2005 of the Ministry of Finance amending the preferential import tax rates of a number of medicaments in the preferential import tariffs
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: | 48/2005/QD-BTC | Signer: | Truong Chi Trung |
| Type: | Decision | Expiry date: | Updating |
| Issuing date: | 14/07/2005 | 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 VIET NAM |
No: 48/2005/QD-BTC | Hanoi, July 14, 2005 |
DECISION
ON AMENDING THE PREFERENTIAL IMPORT TARIFF OF SEVERAL TYPES OF MEDICINES UNDER THE TABLE OF PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant the Tariff Schedule following the List of goods subject to Import Duties which is promulgated in conjunction with the Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the 10th National Assembly dated 10 October 1998 amended and supplemented following the Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th National Assembly dated 19 June 2003 providing the amendment of and addition to the Tariff Schedule following the List of goods subject to Import Duties;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Article 1 of the Decree 94/1998/ND-CP of the Government dated 17 November 1998 providing detail provisions for implementation of the Law on Amendment of and Addition to a Number of Articles of the Law on Import and Export Duties No. 04/1998/QH10 dated 20 May 1998;
On proposal of the Director of Tax Policy Department;
DECIDES:
Article 1: To amend the preferential import tariff rates of several types of medicines of the heading 3004 under the Table of Preferential Import Tariff (including Table I and Table II) promulgated in conjunction with the Decision No 110/2003/QD-BTC of the Minister of Finance dated 25 July 2003 to the new preferential import tariff rates provided in the List of amended import tariff rates of several types of goods under the Table of Preferential Import Tariff (Appendix I and Appendix II) attached to this Decision.
With regard to goods that are not specified in the Table II, the import tariff rates as regulations stipulated in Table I shall be applied.
Article 2: This Decision shall take its effect 15 days from the date of publication in the Official Gazette.
| FOR THE MINISTER OF FINANCE |
APPENDIX I
LIST OF AMENDED IMPORT TARIFF RATES OF SEVERAL TYPES OF GOODS UNDER THE TABLE OF PREFERENTIAL IMPORT TARIFF (TABLE I)
Attached to the Decision No. 48 /2005/QD-BTC of the Minister of Finance dated 14 July 2005
Code | Description | Tax Rate (%) | ||
3004 |
|
| Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration system) or in forms or packing for retail sale |
|
3004 | 10 |
| - Containing penicillins or derivatives thereof, with a penicillanic acid structure, orstreptomycins or their derivatives: |
|
|
|
| - - Containing penicillins or derivatives thereof: |
|
3004 | 10 | 11 | - - - Containing penicillin G or its salt (excluding penicillin G benzathin) | 10 |
3004 | 10 | 12 | - - - Containing phenoxymethyl penicillin or its salt | 10 |
3004 | 10 | 13 | - - - Containing ampicillin or its salt, for taking orally | 15 |
3004 | 10 | 14 | - - - Containing amoxycillin or its salt, for taking orally | 15 |
3004 | 10 | 19 | - - - Other | 0 |
|
|
| - - Containing streptomycins or derivatives thereof: |
|
3004 | 10 | 21 | - - - Ointment | 0 |
3004 | 10 | 29 | - - - Other | 0 |
3004 | 20 |
| - Containing other antibiotics: |
|
|
|
| - - Containing tetracyclines or derivatives thereof: |
|
3004 | 20 | 11 | - - - For taking orally | 10 |
3004 | 20 | 12 | - - - Ointment | 10 |
3004 | 20 | 19 | - - - Other | 0 |
|
|
| - - Containing chloramphenicols or derivatives thereof: |
|
3004 | 20 | 21 | - - - For taking orally | 10 |
3004 | 20 | 22 | - - - Ointment | 10 |
3004 | 20 | 29 | - - - Other | 0 |
|
|
| - - Containing erythromycin or derivatives thereof: |
|
3004 | 20 | 31 | - - - For taking orally | 10 |
3004 | 20 | 32 | - - - Ointment | 10 |
3004 | 20 | 39 | - - - Other | 0 |
|
|
| - - Containing gentamycines, lincomycins or derivatives thereof : |
|
3004 | 20 | 41 | - - - Containing gentamycines or derivatives thereof, for injection | 10 |
3004 | 20 | 42 | - - - Containing lincomycins and derivatives thereof, for taking orally | 10 |
3004 | 20 | 43 | - - - Ointment | 10 |
3004 | 20 | 49 | - - - Other | 0 |
|
|
| - - Containing sulfamethoxazols and derivatives thereof: |
|
3004 | 20 | 51 | - - - For taking orally | 10 |
3004 | 20 | 52 | - - - Ointment | 10 |
3004 | 20 | 59 | - - - Other | 0 |
3004 | 20 | 60 | - - Containing isoniazid, pyrazinamid, or derivatives thereof, for taking orally | 10 |
3004 | 20 | 90 | - - Other | 0 |
|
|
| - Containing hormones or other products of heading 2937 but not containing antibiotics: |
|
3004 | 31 | 00 | - - Containing Insulin | 0 |
3004 | 32 |
| - - Containing corticosteroid hormones, their derivatives and structural analogues: |
|
3004 | 32 | 10 | - - - Containing hydrocortisone sodium succinate | 0 |
3004 | 32 | 20 | - - - Containing dexamethasone or derivatives thereof | 5 |
3004 | 32 | 30 | - - - Containing fluocinolone acetonide | 10 |
3004 | 32 | 90 | - - - Other | 0 |
|
|
| - - Other: |
|
3004 | 39 | 10 | - - - Containing adrenaline | 5 |
3004 | 39 | 90 | - - - Other | 0 |
3004 | 40 |
| - Containing alkaloids or derivatives thereof but not containing hormones, other products of heading 2937 or antibiotics: |
|
3004 | 40 | 10 | - - Containing morphin or derivatives thereof, for injection | 0 |
3004 | 40 | 20 | - - Containing quinin hydroclorit or dihydroclorit, for injection | 5 |
3004 | 40 | 30 | - - Containing quinin sulphate or bisulphate, for taking orally | 5 |
3004 | 40 | 40 | - - Containing quinin or its salts and anti-malarial substances, other than goods of subheadings 3004.10 to 30 | 0 |
3004 | 40 | 50 | - - Containing papaverine or berberine | 5 |
3004 | 40 | 60 | - - Containing theophylline | 5 |
3004 | 40 | 70 | - - Containing atropin sulphate | 10 |
3004 | 40 | 90 | - - Other | 0 |
3004 | 50 |
| - Other medicaments containing vitamins or other products of heading 2936: |
|
3004 | 50 | 10 | - - Syrups and drops of vitamins, of a kind suitable for children | 0 |
3004 | 50 | 20 | - - Containing vitamin A, other than goods of subheadings 3004.50.10 and 3004.50.79 | 10 |
3004 | 50 | 30 | - - Containing vitamin B1, B2, B6 or B12, other than goods of subheadings 3004.50.10, 3004.50.71 and 3004.50.79 | 10 |
3004 | 50 | 40 | - - Containing vitamin C, other than goods of subheadings 3004.50.10 and 3004.50.79 | 10 |
3004 | 50 | 50 | - - Containing Vitamin PP, other than goods of subheadings 3004.50.10 and 3004.50.79 | 5 |
3004 | 50 | 60 | - - Containing other vitamins, other than goods of subheadings 3004.50.10 and 3004.50.79 | 0 |
|
|
| - - Containing other complex vitamins: |
|
3004 | 50 | 71 | - - - Containing B-complex vitamins | 5 |
3004 | 50 | 79 | - - - Other | 10 |
3004 | 50 | 90 | - - Other | 0 |
3004 | 90 |
| - Other: |
|
3004 | 90 | 10 | - - Specialised medicines for cancer, AIDS or other intractable diseases | 0 |
|
|
| - - Infusion fluids; nutritional or electrolytic solutions for intravenous administration: |
|
3004 | 90 | 21 | - - - Sodium chloride solution | 10 |
3004 | 90 | 22 | - - - Glucose 5% solution | 10 |
3004 | 90 | 23 | - - - Glucose 30% solution | 10 |
3004 | 90 | 29 | - - - Other | 0 |
3004 | 90 | 30 | - - Antiseptics | 0 |
|
|
| - - Anaesthetics: |
|
3004 | 90 | 41 | - - - Containing procaine hydrochloride | 5 |
3004 | 90 | 49 | - - - Other | 0 |
|
|
| - - Analgesics, antipyretics and other medicaments for the treatment of coughs or colds whether or not containing antihistamines: |
|
3004 | 90 | 51 | - - - Containing acetylsalicylic acid, paracetamol or dipyrone (INN) | 10 |
3004 | 90 | 52 | - - - Containing chlorpheniramine maleate | 10 |
3004 | 90 | 53 | - - - Containing diclofenac | 10* |
3004 | 90 | 54 | - - - Analgesic balm oil, solid or liquid | 10 |
3004 | 90 | 59 | - - - Other | 0 |
|
|
| - - Antimalarials: |
|
3004 | 90 | 61 | - - - Containing artemisinin, artesunate or chloroquine | 5 |
3004 | 90 | 62 | - - - Containing primaquine | 10 |
3004 | 90 | 69 | - - - Other | 0* |
|
|
| - - Antihelmintic: |
|
3004 | 90 | 71 | - - - Containing piperazine or mebendazole (INN) | 10 |
3004 | 90 | 72 | - - - Containing dichlorophen(INN) | 0 |
3004 | 90 | 79 | - - - Other | 0* |
3004 | 90 | 80 | - - Transdermal therapeutic systems (TTS) patches for cancer or heart diseases | 0 |
|
|
| - - Other: |
|
3004 | 90 | 91 | - - - Containing sulpiride (INN), cimetidine (INN), ranitidine (INN), aluminium hydroxide or magnesium hydroxide or oresol | 10 |
3004 | 90 | 92 | - - - Containing piroxicam (INN) or ibuprofen | 10* |
3004 | 90 | 93 | - - - Containing phenobarbital, diazepam, Chlorpromazine | 5 |
3004 | 90 | 94 | - - - Containing salbutamol (INN) | 5 |
3004 | 90 | 95 | - - - Closed sterile water for inhalation, pharmaceutical grade | 0 |
3004 | 90 | 96 | - - - Containing o-methoxyphenyl glycerylete (Guaifenesin) | 0 |
3004 | 90 | 97 | - - - Nose-drop containing naphazoline or xylometazoline or oxymetazoline | 10 |
3004 | 90 | 98 | - - - Sorbitol | 5 |
3004 | 90 | 99 | - - - Other | 0* |
APPENDIX II
LIST OF AMENDED IMPORT TARIFF RATES OF SEVERAL TYPES OF GOODS UNDER THE TABLE OF PREFERENTIAL IMPORT TARIFF (TABLE I)
Attached to the Decision No. 48 /2005/QD-BTC of the Minister of Finance dated 14 July 2005
NO. | Description | Code | Tax Rate (%) |
2.1 | Oriental medicines | 3004.90.69 | 10 |
|
| 3004.90.79 |
|
|
| 3004.90.99 |
|
2.2 | Medicaments containing diclofenac for injection | 3004.90.53 | 5 |
2.3 | Medicaments containing piroxicam (INN) for injection | 3004.90.92 | 0 |
VIETNAMESE DOCUMENTS
Decision 48/2005/QĐ-BTC DOC (Word)This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
ENGLISH DOCUMENTS
Decision 48/2005/QĐ-BTC PDFThis utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
Decision 48/2005/QĐ-BTC DOC (Word)This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
