Decision No. 68/2004/QD-BTC dated August 16, 2004 amending the import tax rates of a number of import alcohols

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ATTRIBUTE

Decision No. 68/2004/QD-BTC dated August 16, 2004 amending the import tax rates of a number of import alcohols
Issuing body: Ministry of FinanceEffective date:
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Official number:68/2004/QD-BTCSigner:Truong Chi Trung
Type:DecisionExpiry date:
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Issuing date:16/08/2004Effect status:
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Fields:Export - Import , Tax - Fee - Charge
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Effect status: Known

THE MINISTRY OF FINANCE
-----------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
--------------

No. 68/2004/QD-BTC

Hanoi, August 16,2004

 

DECISION

AMENDING THE IMPORT TAX RATES OF A NUMBER OF IMPORT ALCOHOLS

THE MINISTER OF FINANCE

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 prescribing the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax;

Pursuant to the Tariff according to the List of import tax-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the Standing Committee of the XIth National Assembly;

Pursuant to the Prime Minister’s opinions in Official Dispatch No. 19/CP-QHQT of March 29, 2004, directing the settlement of some commitments in the Vietnam-EU Textile and Garment Agreement;

On the basis of the Trade Ministry’s opinions in Official Dispatch No. 198 TM-DB of June 2, 2004 and at the proposal of the director of the Tax Policy Department;

DECIDES:

Article 1.- To amend the preferential import tax rates of a number of alcohols under Headings No. 2204, 2205, 2206 and 2208 prescribed in the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariff as follows:

Code

Description

Tax rate (%)

2204

 

 

Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09

 

2204

10

00

- Sparkling wine

80

 

 

 

- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:

 

2204

21

 

- - In containers holding 2 liters or less:

 

 

 

 

- - - Wine:

 

2204

21

11

- - - Of an alcoholic strength by volume not exceeding 15% vol

80

2204

21

12

- - - - Of an alcoholic strength by volume exceeding 15% vol

80

 

 

 

- - - Grape must:

 

2204

21

21

- - - - Of an alcoholic strength by volume not exceeding 15% vol

80

2204

21

22

- - - - Of an alcoholic strength by volume exceeding 15% vol

80

2204

29

 

- - Other:

 

2204

29

11

- - - - Of an alcoholic strength by volume not exceeding 15% vol

80

2204

29

12

- - - - Of an alcoholic strength by volume exceeding 15% vol

80

 

 

 

- - - Grape must:

 

2204

29

21

- - - - Of an alcoholic strength by volume not exceeding 15% vol

80

2204

29

22

- - - - Of an alcoholic strength by volume exceeding 15% vol

80

2204

30

 

- Other grape must:

 

2204

30

10

- - Of an alcoholic strength by volume not exceeding 15% vol

80

2204

30

20

- - - Of an alcoholic strength by volume exceeding 15% vol

80

2205

 

 

Vermouth and other wines of fresh grapes flavored with plants or aromatic substances

 

2205

10

 

- In containers holding 2 liters or less:

 

2205

10

10

- - Of an alcoholic strength by volume not exceeding 15% vol

80

2205

10

20

- - Of an alcoholic strength by volume exceeding 15% vol

80

2205

90

 

- Other:

 

2205

90

10

- - Of an alcoholic strength by volume not exceeding 15% vol

80

2205

90

20

- - Of an alcoholic strength by volume exceeding 15% vol

80

2206

 

 

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

 

2206

00

10

- Cider and perry

80

2206

00

20

- Sake (rice wine)

80

2206

00

30

- Toddy

80

2206

00

40

- Shandy of an alcoholic strength by volume exceeding 0.5% but not exceeding 1%

80

2206

00

50

- Shandy of an alcoholic strength by volume exceeding 1% but not exceeding 3%

80

2206

00

90

- Other, including mead

80

2208

 

 

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liquors and other spirituous beverages

 

2208

20

 

- Spirits obtained by distilling grape wine or grape marc:

 

2208

20

10

- - Brandy of an alcoholic strength by volume not exceeding 46% vol

80

2208

20

20

- - Brandy of an alcoholic strength by volume exceeding 46% vol

80

2208

20

30

- - Other, of an alcoholic strength by volume not exceeding 46% vol

80

2208

20

40

- - Other, of an alcoholic strength by volume exceeding 46% vol

80

2208

30

 

- Whiskies:

 

2208

30

10

- - Of an alcoholic strength by volume not exceeding 46% vol

80

2208

30

20

- - Of an alcoholic strength by volume exceeding 46% vol

80

2208

40

 

- Rum and tafia:

 

2208

40

10

- - Of an alcoholic strength by volume not exceeding 46% vol

80

2208

40

20

- - Of an alcoholic strength by volume exceeding 46% vol

80

2208

50

 

- Gin and Geneva:

 

2208

50

10

- - Of an alcoholic strength by volume not exceeding 46% vol

80

2208

50

20

- - Of an alcoholic strength by volume exceeding 46% vol

80

2208

60

 

- Vodka:

 

2208

60

10

- - Of an alcoholic strength by volume not exceeding 46% vol

80

2208

60

20

- - Of an alcoholic strength by volume exceeding 46% vol

80

2208

70

 

- Liquors and cordials

 

2208

70

10

- - Of an alcoholic strength by volume not exceeding 57% vol

80

2208

70

20

- - Of an alcoholic strength by volume exceeding 57% vol

80

2208

90

 

- Other:

 

2208

90

10

- - Medicated samsu of an alcoholic strength by volume not exceeding 40%

80

2208

90

20

- - Medicated samsu of an alcoholic strength by volume exceeding 40%

80

2208

90

30

- - Other samsu of an alcoholic strength by volume not exceeding 40%

80

2208

90

40

- - Other samsu of an alcoholic strength by volume exceeding 40%

80

2208

90

50

- - Arrack and pineapple spirit of an alcoholic strength by volume not exceeding 40%

80

2208

90

60

- - Arrack and pineapple spirits of an alcoholic strength by volume exceeding 40%

80

2208

90

70

- - Bitters and similar beverages of an alcoholic strength by volume not exceeding 57%

80

2208

90

80

- - Bitters and similar beverages of an alcoholic strength by volume exceeding 57%

80

2208

90

90

- - Other

80

Article 2.- This Decision takes effect and applies to import goods customs declarations submitted to the customs offices 15 days after its publication in the Official Gazette./.

 

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung

 

 

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