Tiếng Việt- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
| THE MINISTRY OF FINANCE
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|
| No. 39/2009/TT-BTC | |
CIRCULAR
AMENDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS BEING MILK PRODUCTS ON THE PREFERENTIAL IMPORT TARIFF LIST
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff Lists and the Preferential Import and Export Tariff Lists for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on functions, duties, powers and organizational structure of the Ministry of Finance;
The Minister of Finance hereby provides the following guidelines on preferential import duty rates applicable to a number of lines of goods on the Preferential Import Tariff List:
Article 1
To amend in the List attached, the preferential import duty rates applicable to milk products (except for powdered milk) in Groups 04.01 and 04.02 as set out in Appendix 1 to Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007.
Article 2
This Circular shall be of full force and effect and shall apply to import goods' customs declarations registered with the customs office as from 9 March 2009.
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LIST
OF AMENDED PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF MILK (Issued with Circular 39/2009/TT-BTC of the Ministry of Finance dated 3 March 2009)
Code
Description
Tax rate (%)
...
...
...
04.01
Milk and cream, containing added sugar or other sweetening matter.
0401
...
...
...
00
00
- Of a fat content, by weight, not exceeding 1%
15
0401
20
00
00
- Of a fat content, by weight, exceeding 1% but not exceeding 6%
...
...
...
0401
30
00
00
- Of a fat content, by weight, exceeding 6%
15
...
...
...
04.02
Milk and cream, concentrated or containing added sugar or other sweetening matter.
0402
...
...
...
- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:
0402
10
30
- - In containers of a gross weight of 20 kg or more
...
...
...
0402
10
30
10
- - - Not containing added sugar or other sweetening matter, in powder
3
0402
10
30
...
...
...
- - - Not containing added sugar or other sweetening matter, other forms
3
0402
10
30
90
- - - Other
7
0402
...
...
...
90
- - Other
0402
10
90
10
- - - Not containing added sugar or other sweetening matter, in powder
...
...
...
0402
10
90
20
- - - Not containing added sugar or other sweetening matter, other forms
3
0402
10
90
...
...
...
- - - Other
7
- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
0402
...
...
...
- - Not containing added sugar or other sweetening matter:
0402
21
20
00
- - - In containers of a gross weight of 20 kg or more
...
...
...
0402
21
90
00
- - - Other
3
0402
29
...
...
...
- - Other
0402
29
20
00
- - - In containers of a gross weight of 20 kg or more
7
0402
...
...
...
90
00
- - - Other
7
- Other
...
...
...
0402
91
00
00
- - Not containing added sugar or other sweetening matter
10
0402
99
00
...
...
...
- - Other
20
- 1 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 2 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 3 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.