Decision 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

Summary
Content
Status
Vietnamese
Download

Error message

Font size:

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

For more details, click here.

Download files here.

LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

Effect status: Known

THE MINISTER OF FPNANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

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
VICE MINISTER

Truong Chi Trung

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