VietnameseDecision No. 86/2007/QD-BTC dated October 22, 2007 of the Ministry of Finance provisionally stipulating preferential import tax rates of a number of commodity items in the preferential import tariff
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: | 86/2007/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: | 22/10/2007 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Export - Import , Policy , Tax - Fee - Charge |
THE MINISTER OF FPNANCE | SOCIALIST REPUBLIC OF VIET NAM
|
No. 86/2007/QD-BTC | Hanoi, October 22, 2007 |
DECISION
PROVISIONALLY STIPULATING PREFERENTIAL IMPORT TAX RATES OFA NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FPNANCE
Pursuant to June 14, 2005 Law No. 45/2005/QHU on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQHU of December 13, 2005, promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket of each commodity group, and the Preferential Import Tariff according to the List of taxable commodity groups and preferential tax rate bracket of each commodity- group;
Pursuant to the Government’s Decree No. 149/ 2005/ND-CP of December 8. 2005, detailing the implementation of the Law on Import Tax and Export Tax-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 Ministry of Finance;
Pursuant to the Prime Minister’s Directive No. 18/2007/ND-CP of August 1, 2007, on a number of urgent measures to curb the market price escalation;
Considering the fluctuations of world and domestic market prices which adversely impact domestic consumption, production, business and construction in vestment.
At the proposal of the directors of the Tax Policy Department and the Price Management Department,
DECIDES:
Article 1. To provisionally amend the preferential import tax rates of a number of commodity items in the Preferential Import Tariff promulgated together with the Finance Minister’s Decision No. 39/2006/QD-BTC of July 28, 2006, which was amended and supplemented under the Finance Minister’s Decision No. 78/2006/QD-BTC of December 29, 2006, and Decision No. 69/2007/QD-BTC of August 3, 2007, into new ones specified in the List attached to this Decision.
Article 2. This Decision takes effect 15 days after its publication in “CONG BAO” and applies to customs declarations of imports registered with customs offices from its effective date until a new decision is issued by the Minister of Finance.
| FOR THE MINISTER OF FINANCE |
LIST
OF AMENDED IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF
(Attached to the Finance Minister’s Decision No. 86/2001/QD-TTg of October 22, 2007)
Heading/subheading | Description of commodities | Tax rate (%) | |||||
0401 |
|
|
| Milk and cream, not concentrated nor containing added sugar or other sweetening matter |
| ||
0401 | 10 | 00 | 00 | - Of a fat content, by weight, not exceeding 1% | 5 | ||
0401 | 20 | 00 | 00 | - Of a fat content, by weight, exceeding 1% but not exceeding 6% | 5 | ||
0401 | 30 | 00 | 00 | - Of a fat content, by weight, exceeding 6% | 5 | ||
0402 |
|
|
| 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%: |
| ||
|
|
|
| - - Suitable for human consumption: |
| ||
0402 | 10 | 11 | 00 | - - - Not containing added sugar or other sweetening matter, in powder | 3 | ||
0402 | 10 | 12 | 00 | - - - Not containing added sugar or other sweetening matter, in other forms | 3 | ||
0402 | 10 | 13 | 00 | - - - Other, in powder | 7 | ||
0402 | 10 | 19 | 00 | - - - Other, in other forms | 7 | ||
|
|
|
| - - Other: |
| ||
0402 | 10 | 21 | 00 | - - - Not containing added sugar or other sweetening matter, in powder | 3 | ||
0402 | 10 | 22 | 00 | - - - Not containing added sugar or other sweetening matter, in other forms | 3 | ||
0402 | 10 | 23 | 00 | - - - Other, in powder | 7 | ||
0402 | 10 | 29 | 00 | - - - Other, in other forms | 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 | 10 | 00 | - - - In powder | 3 | ||
0402 | 21 | 90 | 00 | - - - In other forms | 3 | ||
0402 | 29 |
|
| - - Other: |
| ||
0402 | 29 | 10 | 00 | - - - In powder | 7 | ||
0402 | 29 | 90 | 00 | - - - In other forms | 7 | ||
|
|
|
| - Other: |
| ||
0402 | 91 | 00 | 00 | - - Not containing added sugar or other sweetening matter | 3 | ||
0402 | 99 | 00 | 00 | - - Other | 7 | ||
0403 |
|
|
| Buttermilk (byproduct obtained from the butter making process), curdled milk and cream yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa |
| ||
0403 | 10 |
|
| - Yogurt: |
| ||
|
|
|
| - - Containing added fruit, nuts, cocoa or flavors: yogurt in liquid form: |
| ||
0403 | 10 | 11 | 00 | - - - In liquid form, including concentrated form | 7 | ||
0403 | 10 | 19 | 00 | - - - Other | 7 | ||
|
|
|
| - - Other: |
| ||
0403 | 10 | 91 | 00 | - - - In concentrated form | 7 | ||
0403 | 10 | 99 | 00 | - - - Other | 7 | ||
0403 | 90 |
|
| - Other: |
| ||
0403 | 90 | 10 | 00 | - - Buttermilk | 7 | ||
0403 | 90 | 90 | 00 | - - Other | 7 | ||
0404 |
|
|
| Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included |
| ||
0404 | 10 |
|
| - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter: |
| ||
|
|
|
| - - Suitable for human consumption: |
| ||
0404 | 10 | 11 | 00 | - - - Whey | 5 | ||
0404 | 10 | 19 | 00 | - - - Other | 7 | ||
|
|
|
| - - Suitable for animal feeding: |
| ||
0404 | 10 | 91 | 00 | - - - Whey | 5 | ||
0404 | 10 | 99 | 00 | - - - Other | 7 | ||
0404 | 90 |
|
| - Other: |
| ||
0404 | 90 | 10 | 00 | - - Concentrated, containing added sugar or preservatives, or canned | 7 | ||
0404 | 90 | 90 | 00 | - - Other | 7 | ||
0506 |
|
|
| Bones and horn cores, unprocessed, defatted, simply prepared (but not cut to shape), treated with acid or degelatinized; powder and waste of these products |
| ||
0506 | 10 | 00 | 00 | - Ossein and bones treated with acid | 0 | ||
0506 | 90 | 00 | 01) | - Other | 0 | ||
0714 |
|
|
| Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith |
| ||
0714 | 10 |
|
| - Manioc: |
| ||
0714 | 10 | 10 | 00 | - - Sliced or in the form of pellets | 5 | ||
0714 | 10 | 90 | 00 | - - Other | 5 | ||
0714 | 20 | 00 | 00 | - Sweet potatoes | 10 | ||
0714 | 90 |
|
| - Other: |
| ||
0714 | 90 | 10 | 00 | - - Sago pith | 10 | ||
0714 | 90 | 90 | 00 | - - Other | 10 | ||
1001 |
|
|
| Wheat and meslin |
| ||
1001 | 10 | 00 | 00 | - Durum wheat | 5 | ||
1001 | 90 |
|
| - Other: |
| ||
|
|
|
| - - For use as food for human: |
| ||
1001 | 90 | 11 | 00 | - - Meslin | 0 | ||
1001 | 90 | 19 | 00 | - - - Other | 5 | ||
|
|
|
| - - Other: |
| ||
1001 | 90 | 91 | 00 | - - - Meslin | 0 | ||
1001 | 90 | 99 | 00 | - - - Other | 0 | ||
1005 |
|
|
| Maize (corn) |
| ||
1005 | 10 | 00 | 00 | - Seed | 0 | ||
1005 | 90 |
|
| - Other: |
| ||
1005 | 90 | 10 | 00 | - - Pod corn | 30 | ||
1005 | 90 | 90 | 00 | - - Other | 0 | ||
1101 |
|
|
| Wheat or meslin flour |
| ||
1101 | 00 | 10 | 00 | - Wheat flour | 10 | ||
1101 | 00 | 20 | 00 | - Meslin flour | 10 | ||
1104 |
|
|
| Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled) except for rice of heading No 1006: germ of cereals, whole, rolled, flaked or ground |
| ||
|
|
|
| - Rolied or flaked cereal grains: |
| ||
1104 | 12 | 00 | 00 | - - Of oats | 20 | ||
1104 | 19 |
|
| - Other cereals: |
| ||
1104 | 19 | 10 | 00 | - - - Of maize | 5 | ||
1104 | 19 | 90 | 00 | - - - Other | 20 | ||
|
|
|
| - Otherwise worked grains (for example, hulled, rolled, flaked pearled, sliced or kibbled): |
| ||
1104 | 22 | 00 | 00 | - - Of oats | 20 | ||
1104 | 23 | 00 | 00 | - - Of maize | 0 | ||
1104 | 29 |
|
| - - Of other cereals: |
| ||
1104 | 29 | 10 | 00 | - - - Bulgar | 20 | ||
1104 | 29 | 90 | 00 | - - - Other | 20 | ||
1104 | 30 | 00 | 00 | - Germ of cereals, whole, rolled, flaked or pound | 20 | ||
1208 |
|
|
| Flours and meals of oil seeds or oleaginous fruits, other than those of mustard of mustard |
| ||
1208 | 10 | 00 | 00 | - Of soy beans | 20 | ||
1208 | 90 | 00 | 00 | - Other | 30 | ||
1214 |
|
|
| Swedes, mangolds, fodders, roots, hay. Lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products whether or not in the form of pellets |
| ||
1214 | 10 | 00 | 00 | - Lucerne (alfalfa) meal and pellets | 1 | ||
1214 | 90 | 00 | 00 | - Other | 0 | ||
1504 |
|
|
| Fats and oil and their fractions, of fish or marine mammals, whether or not refined, but not chemicallv modified |
| ||
1504 | 10 |
|
| - Fish liver oil and their fractions: |
| ||
1504 | 10 | 10 | 00 | - - Suitable for use as food for human | 5 | ||
1504 | 10 | 90 | 00 | - - Other | 5 | ||
1504 | 20 | 00 | 00 | - Fats and oils and their fractions, of fish, other than liver oils | 5 | ||
1504 | 30 | 00 | 00 | - Fats and oils and their factions, of marine mammals | 5 | ||
1506 | 00 | 00 | 00 | Other animal fats and oils and their fractions, whether or not refined, but not chemicallv modified | 10 | ||
1901 |
|
|
| Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings Nos. 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included |
| ||
1901 | 10 |
|
| - Preparations for infant use, put up for retail sale: |
| ||
1901 | 10 | 10 | 00 | - - Of malt extract | 10 | ||
|
|
|
| - - Of goods of headings Nos. 0401 to 0404: |
| ||
1901 | 10 | 21 | 00 | - - - Medical nutritious products | 5 | ||
1901 | 10 | 29 | 00 | - - - Other | 10 | ||
1901 | 10 | 30 | 00 | - - Of soy bean powder | 20 | ||
|
|
|
| - - Other: |
| ||
1901 | 10 | 91 | 00 | - - - For lactase deficient infants | 10 | ||
1901 | 10 | 92 | 00 | - - - Other medical nutritious products | 5 | ||
1901 | 10 | 93 | 00 | - - - Other, containing cocoa | 15 | ||
1901 | 10 | 99 | 00 | - - - Other | 15 | ||
1901 | 20 |
|
| - Mixes and dough for the preparation of bakers’ ware of heading No. 1905: |
| ||
1901 | 20 | 10 | 00 | - - Of flour, meal, starch or malt extract, not containing cocoa | 15 | ||
1901 | 20 | 20 | 00 | - - Of flour, meal, starch or malt extract, containing cocoa | 15 | ||
1901 | 20 | 30 | 00 | - - Other, not containing cocoa | 15 | ||
1901 | 20 | 40 | 00 | - - Other, containing cocoa |
| ||
1901 | 90 |
|
| - Other: |
| ||
|
|
|
| - - Food for infant use. not put up for retail sale: |
| ||
1901 | 90 | 11 | 00 | - - - Of goods of headings Nos. 0401 to 0404 | 10 | ||
1901 | 90 | 12 | 00 | For lactase deficient infants | 10 | ||
1901 .. | 90 | 13 | 00 | Other medical nutritious products | 5 | ||
1901 | 90 | 19 | 00 | - - - Other | 15 | ||
1901 | 90 | 20 | 00 | - - Of malt extract | 10 | ||
|
|
|
| - - Other, of goods of headings Nos. 0401 to 0404: |
| ||
1901 | 90 | 31 | 00 | - - - Containing milk | 10 | ||
1901 | 90 | 32 | 00 | - - - Medical nutritious products | 5 | ||
1901 | 90 | 33 | 00 | - - - Other, not containing cocoa | 10 | ||
1901 | 90 | 34 | 00 | - - - Other, containing cocoa | 10 | ||
|
|
|
| - - Other preparations of soy bean: |
| ||
1901 | 90 | 41 | 00 | - - - In powder form | 20 | ||
1901 | 90 | 49 | 00 | - - - In other forms | 20 | ||
|
|
|
| - - Other: |
| ||
1901 | 90 | 51 | 00 | - - - Medical nutritious products | 5 | ||
1901 | 90 | 52 | 00 | - - - Other, not containing cocoa | 15 | ||
1901 | 90 | 53 | 00 | - - - Other, containing cocoa | 15 | ||
2301 |
|
|
| Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, mollusks or other aquatic invertebrates, unfit for human consumption: greaves |
| ||
2301 | 10 | 00 | 00 | - Flours, meal and pellets, of meal or meat offal; greaves | 0 | ||
2301 | 20 | 00 | 00 | - Flours, meal and pellets, of Fish or of crustaceans, mollusks or other aquatic invertebrates | 0 | ||
2302 |
|
|
| Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants |
| ||
2302 | 10 | 00 | 00 | - Of maize | 0 | ||
2302 | 20 | 00 | 00 | - Of rice | 0 | ||
2302 | 30 | 00 | 00 | - Of wheat | 0 | ||
2302 | 40 | 00 | 00 | - Of other cereals | 0 | ||
2302 | 50 | 00 | 00 | - Of leguminous plants | 0 | ||
2303 |
|
|
| Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets |
| ||
2303 | 10 |
|
| - Residues of starch manufacture and similar residues: |
| ||
2303 | 10 | 10 | 00 | - - Of manioc or sago pith | 0 | ||
2303 | 10 | 90 | 00 | - - Other | 0 | ||
2303 | 20 | 00 | 00 | - Beet-pulp, bagasse and other waste of sugar manufacture | 0 | ||
2303 | 30 | 00 | 00 | - Brewing or distilling dregs and waste | 0 | ||
2307 | 00 | 00 | 00 | Wine lees, argot | 0 | ||
2308 | 00 | 00 | 00 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included | 0 | ||
2309 |
|
|
| Preparations of a kind used in animal feeding |
| ||
2309 | 10 |
|
| - Dog or cat food, put up for retail sale: |
| ||
2309 | 10 | 10 | 00 | - - Containing meat | 0 | ||
2309 | 10 | 90 | 00 | - - Other | 0 | ||
2309 | 90 |
|
| - Other: |
| ||
|
|
|
| - - Ready-for-use feed: |
| ||
2309 | 90 | 11 | 00 | - - - For poultry | 0 | ||
2309 | 90 | 12 | 00 | - - - For pig | 0 | ||
2309 | 90 | 13 | 00 | - - - For shrimp | 0 |
| |
2309 | 90 | 19 | 00 | - - - Other | 0 |
| |
2309 | 90 | 20 | 00 | - - Premixes, feed supplements and additives | 0 |
| |
2309 | 90 | 30 | 00 | - - Other, containing meat | 0 |
| |
2309 | 90 | 90 | 00 | - - Other | 0 |
| |
2922 |
|
|
| Oxygen-function amino-compounds |
|
| |
|
|
|
| - Amino alcohols, other than those containing more than one kind of oxygen function, their ethers and esters: salts thereof: |
|
| |
2922 | 11 | 00 | 00 | - - Monoethanolamine and its salts | 3 |
| |
2922 | 12 | 00 | 00 | - - Diethanolamine and its salts | 3 |
| |
2922 | 13 | 00 | 00 | - - Triethenolamine and its salts | 3 |
| |
2922 | 14 | 00 | 00 | - - Dextropropoxyphene (INN) and its salts | 0 |
| |
2922 | 19 |
|
| - - Other: |
|
| |
2922 | 19 | 10 | 00 | Ethambutol and its salts, esters and other derivatives for use in production of anti-tuberculosis preparations | 3 |
| |
2922 | 19 | 20 | 00 | - - - D-2-amino normal butyl alcohol | 3 |
| |
2922 | 19 | 90 | 00 | - - - Other | 3 |
| |
|
|
|
| - - - Other amino-naphtol and amino-phenol, other than those containing more than one kind of oxygen function, and their ethers, esters: salts thereof |
|
| |
2922 | 21 | 00 | 00 | - - Aminohvdroxvnaphthalenesulphonic acid and salts thereof | 3 |
| |
2922 | 22 | 00 | 00 | - - Anisidines. Dianisidines, phenetidines and salts- thereof | 3 |
| |
2922 | 29 | 00 | 00 | - - Other | 3 |
| |
|
|
|
| - Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof |
|
| |
2922 | 31 | 00 | 00 | - - Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof | 3 |
| |
2922 | 39 | 00 | 00 | - - Other | 3 |
| |
|
|
|
| - Amino acids, other than those containing more than one kind of oxveen function, and their esters; salts thereof: |
|
| |
2922 | 41 | 00 | 00 | - - Lysine and its esters; salts thereof | 5 |
| |
2922 | 42 |
|
| - - Glutamic acid and its salts: |
|
| |
2922 | 42 | 10 | 00 | - - - Glutamic acid | 10 |
| |
2922 | 42 | 20 | 00 | - - - Sodium elutamate | 40 |
| |
2922 | 42 | 90 | 00 | - - Other salts | 40 |
| |
2922 | 43 | 00 | 00 | - - Anthranilic acid and its salts | 3 |
| |
2922 | 44 | 00 | 00 | - - Tilidine (INN) and its salts | 3 |
| |
2922 | 49 |
|
| - - Other: |
|
| |
2922 | 49 | 10 | 00 | - - - Mefenamic acid and its salts | 0 |
| |
2922 | 49 | 90 | 00 | - - - Other | 3 |
| |
2922 | 50 |
|
| - Amino-alcohol-phenol, amino-acid-phenols and other amino compounds with oxygen function: |
|
| |
2922 | 50 | 10 | 00 | - - p-Aminosalicylic acid and its salts, esters and other derivatives | 0 |
| |
2922 | 50 | 90 | 00 | - - Other | 0 |
| |
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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