VietnameseDecision No. 68/2004/QD-BTC dated August 16, 2004 amending the import tax rates of a number of import alcohols
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: | 68/2004/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: | 16/08/2004 | 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 |
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
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 |
VIETNAMESE DOCUMENTS
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