Tiếng Việt- 1 Decree No.15-CP of Government, relating to duties, powers and responsibilities for State Mangement of Ministries, ministerial Agencies.
- 2 Decree no. 178-CP of October 28, 1994 on the tasks, powers and organization of the ministry of finance promulgated by the government
- 3 Decree of Government No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 4/1998/QH10 of May 20, 1998 amending and supplementing a number of articles of The Law On Export Tax And Import Tax
- 4 Law No. 04/1998/QH10 of May 20, 1998, amending and supplementing a number of articles of the Law on Export Tax and Import Tax.
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 94/2001/QD-BTC | Hanoi, October 01, 2001 |
DECISION
AMENDING AND SUPPLEMENTING THE NAMES AND TAX RATES OF A NUMBER OF COMMODITIES GROUPS IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
On the basis of the tax rate bracket prescribe in the Import Tariff in the List of taxable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly;
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 Export Tax and Import Tax;
After consulting the concerned ministries and branches and at the proposal of the General Director of Tax,
DECIDES:
Article 1.- To amend and supplement the names and tax rates of several commodity groups prescribe in the Preferential Import Tariff issued together with Decision No. 1803/1998/QD-BTC of December 11, 1998 of the Minister of Finance and the List of amended and supplemented names and tax rates of several commodity groups in the Preferential Import Tariff, which were issued together with Decision No. 67/1999/QD-BTC of June 24, 1999, Decision No. 91/2000/QD-BTC of June 2, 2000 and Decision No.193/2000/QD-BTC of December 5, 2000 into the new names and tax rates prescribed in the List of amended and supplemented names and import tax rates of several commodity items in the Preferential Import Tariff, attached to this Decision.
Article 2.- This Decision takes effect and applies to import declarations submitted to the customs offices as from November 1, 2001. All previous regulations which are contrary to this Decision are hereby annulled.
...
...
...
FOR THE MINISTER OF FINANCE
VICE MINISTER
Vu Van Ninh
LIST
OF AMENDED AND SUPPLEMENTED NAMES AND TAX RATES OF SEVERAL GOODS ITEMS IN THE PREFERENTIAL IMPORT TARIFF
(Issued together with Decision No. 94/2001/QD-BTC of October 1, 2001 of the Minister of Finance)
Codes
Commodity group description
Tax rate (%)
Heading
Sub-heading
...
...
...
0511
Other animal products not specified or included elsewhere, animals of Chapter 1 or 3, which are dead and not used as foodstuff for human consumption
0511
10
00
...
...
...
0
- Others:
0511
91
...
...
...
0511
91
10
--- Animal specified in Chapter 3, dead
5
0511
91
90
...
...
...
5
0511
99
-- Others:
0511
99
10
...
...
...
0
0511
99
90
--- Others
5
1005
...
...
...
1005
10
00
- Maize seeds
0
1005
90
00
...
...
...
7
1006
Paddy and rice
1006
10
...
...
...
1006
10
10
-- For sowing
0
1006
10
90
...
...
...
40
1006
20
00
- Husked rice (brown rice)
40
1006
30
00
...
...
...
40
1006
40
00
- Broken rice
40
1201
00
...
...
...
1201
00
10
- Suitable for sowing
0
1201
00
90
...
...
...
15
2401
Unprocessed tobacco, tobacco refuse
2401
10
00
...
...
...
30
2401
20
00
- Tobacco, wholly or partly stemmed
30
2401
30
...
...
...
2401
30
10
-- Tobacco stems
15
2401
30
90
...
...
...
30
3808
Insecticides, rodenticides, fungicides, herbicides, anti- sprouting drugs and plant-growth regulators, disinfectants and similar products, put up in packings for retail sale or as similar preparations or articles (for example: sulfur- treated bands, wicks and candles, and fly-papers)
3808
10
...
...
...
--- Intermediate preparations for use as raw materials for production of insecticides:
3808
10
11
...
...
...
7
3808
10
19
--- Others
0
...
...
...
3808
10
91
--- Pesticides in sprayers
10
3808
10
99
...
...
...
3
3808
20
- Fungicides:
3808
20
10
...
...
...
3
3808
20
90
--- Others
1
3808
30
...
...
...
3808
30
10
-- Herbicides
1
3808
30
20
...
...
...
0
3808
30
30
- Plant-growth regulators
0
3808
40
00
...
...
...
0
3808
90
- Others:
3808
90
10
...
...
...
1
3808
90
20
-- Rodenticides
1
3808
90
90
...
...
...
1