Tiếng Việt- 1 Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff.
- 2 Decision No. 78/2006/QD-BTC, amending preferential import tax rates of a number of commodity groups for implementation of the protocol on accession of Vietnam to the Agreement establishing the World Trade Organization (WTO), promulgated by the Ministry of Finance
- 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. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
| 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 Committees 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 Governments 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 Governments 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 Ministers 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 Ministers Decision No. 39/2006/QD-BTC of July 28, 2006, which was amended and supplemented under the Finance Ministers 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.
...
...
...
LIST
OF AMENDED IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF
(Attached to the Finance Ministers 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
...
...
...
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%
...
...
...
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
...
...
...
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
...
...
...
0402
10
13
00
- - - Other, in powder
7
0402
10
19
...
...
...
- - - Other, in other forms
7
- - Other:
0402
...
...
...
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
...
...
...
0402
10
23
00
- - - Other, in powder
7
0402
10
29
...
...
...
- - - Other, in other forms
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
10
00
- - - In powder
...
...
...
0402
21
90
00
- - - In other forms
3
0402
29
...
...
...
- - Other:
0402
29
10
00
- - - In powder
7
0402
...
...
...
90
00
- - - In other forms
7
- Other:
...
...
...
0402
91
00
00
- - Not containing added sugar or other sweetening matter
3
0402
99
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
...
...
...
- 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
...
...
...
- - - Other
7
- - Other:
0403
...
...
...
91
00
- - - In concentrated form
7
0403
10
99
00
- - - Other
...
...
...
0403
90
- Other:
0403
90
10
...
...
...
- - 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
...
...
...
- - - Whey
5
0404
10
19
00
- - - Other
7
...
...
...
- - Suitable for animal feeding:
0404
10
91
00
- - - Whey
...
...
...
0404
10
99
00
- - - Other
7
0404
90
...
...
...
- Other:
0404
90
10
00
- - Concentrated, containing added sugar or preservatives, or canned
7
0404
...
...
...
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
...
...
...
- 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
...
...
...
- Manioc:
0714
10
10
00
- - Sliced or in the form of pellets
...
...
...
0714
10
90
00
- - Other
5
0714
20
00
...
...
...
- Sweet potatoes
10
0714
90
- Other:
0714
...
...
...
10
00
- - Sago pith
10
0714
90
90
00
- - Other
...
...
...
1001
Wheat and meslin
1001
10
00
...
...
...
- Durum wheat
5
1001
90
- Other:
...
...
...
- - For use as food for human:
1001
90
11
00
- - Meslin
...
...
...
1001
90
19
00
- - - Other
5
...
...
...
- - Other:
1001
90
91
00
- - - Meslin
0
1001
...
...
...
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
00
- - Other
0
1101
Wheat or meslin flour
...
...
...
1101
00
10
00
- Wheat flour
10
1101
00
20
...
...
...
- 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
...
...
...
1104
19
- Other cereals:
1104
19
10
...
...
...
- - - 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
...
...
...
1104
23
00
00
- - Of maize
0
1104
29
...
...
...
- - Of other cereals:
1104
29
10
00
- - - Bulgar
20
1104
...
...
...
90
00
- - - Other
20
1104
30
00
00
- Germ of cereals, whole, rolled, flaked or pound
...
...
...
1208
Flours and meals of oil seeds or oleaginous fruits, other than those of mustard of mustard
1208
10
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
...
...
...
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
00
- - Suitable for use as food for human
5
1504
10
90
00
- - Other
...
...
...
1504
20
00
00
- Fats and oils and their fractions, of fish, other than liver oils
5
1504
30
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
...
...
...
29
00
- - - Other
10
1901
10
30
00
- - Of soy bean powder
...
...
...
- - Other:
1901
10
91
...
...
...
- - - For lactase deficient infants
10
1901
10
92
00
- - - Other medical nutritious products
5
1901
...
...
...
93
00
- - - Other, containing cocoa
15
1901
10
99
00
- - - Other
...
...
...
1901
20
- Mixes and dough for the preparation of bakers ware of heading No. 1905:
1901
20
10
...
...
...
- - 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
...
...
...
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
...
...
...
12
00
For lactase deficient infants
10
1901 ..
90
13
00
Other medical nutritious products
...
...
...
1901
90
19
00
- - - Other
15
1901
90
20
...
...
...
- - Of malt extract
10
- - Other, of goods of headings Nos. 0401 to 0404:
1901
...
...
...
31
00
- - - Containing milk
10
1901
90
32
00
- - - Medical nutritious products
...
...
...
1901
90
33
00
- - - Other, not containing cocoa
10
1901
90
34
...
...
...
- - - Other, containing cocoa
10
- - Other preparations of soy bean:
1901
...
...
...
41
00
- - - In powder form
20
1901
90
49
00
- - - In other forms
...
...
...
- - Other:
1901
90
51
...
...
...
- - - Medical nutritious products
5
1901
90
52
00
- - - Other, not containing cocoa
15
1901
...
...
...
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
...
...
...
- 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
...
...
...
00
00
- Of maize
0
2302
20
00
00
- Of rice
...
...
...
2302
30
00
00
- Of wheat
0
2302
40
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
...
...
...
- - Other
0
2303
20
00
00
- Beet-pulp, bagasse and other waste of sugar manufacture
0
2303
...
...
...
00
00
- Brewing or distilling dregs and waste
0
2307
00
00
00
Wine lees, argot
...
...
...
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
00
- - Containing meat
0
2309
10
90
00
- - Other
...
...
...
2309
90
- Other:
...
...
...
- - Ready-for-use feed:
2309
90
11
00
- - - For poultry
0
2309
...
...
...
12
00
- - - For pig
0
2309
90
13
00
- - - For shrimp
...
...
...
2309
90
19
00
- - - Other
0
2309
90
20
...
...
...
- - Premixes, feed supplements and additives
0
2309
90
30
00
- - Other, containing meat
0
2309
...
...
...
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
...
...
...
- - Monoethanolamine and its salts
3
2922
12
00
00
- - Diethanolamine and its salts
3
2922
...
...
...
00
00
- - Triethenolamine and its salts
3
2922
14
00
00
- - Dextropropoxyphene (INN) and its salts
...
...
...
2922
19
- - Other:
2922
19
10
...
...
...
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
...
...
...
19
90
00
- - - Other
3
...
...
...
2922
21
00
00
- - Aminohvdroxvnaphthalenesulphonic acid and salts thereof
3
2922
22
...
...
...
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
...
...
...
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
...
...
...
42
- - Glutamic acid and its salts:
2922
42
10
00
...
...
...
10
2922
42
20
00
- - - Sodium elutamate
40
2922
42
...
...
...
00
- - Other salts
40
2922
43
00
00
- - Anthranilic acid and its salts
3
...
...
...
44
00
00
- - Tilidine (INN) and its salts
3
2922
49
...
...
...
2922
49
10
00
- - - Mefenamic acid and its salts
0
2922
49
...
...
...
00
- - - Other
3
2922
50
- Amino-alcohol-phenol, amino-acid-phenols and other amino compounds with oxygen function:
...
...
...
50
10
00
- - p-Aminosalicylic acid and its salts, esters and other derivatives
0
2922
50
90
00
...
...
...
0
- 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. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.