- 1Decree 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
- 2Law No. 04/1998/QH10 of May 20, 1998, amending and supplementing a number of articles of the Law on Export Tax and Import Tax.
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 48/2005/QD-BTC | Hanoi, July 14, 2005 |
DECISION
ON AMENDING THE PREFERENTIAL IMPORT TARIFF OF SEVERAL TYPES OF MEDICINES UNDER THE TABLE OF PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
DECIDES:
Article 1: To amend the preferential import tariff rates of several types of medicines of the heading 3004 under the Table of Preferential Import Tariff (including Table I and Table II) promulgated in conjunction with the Decision No 110/2003/QD-BTC of the Minister of Finance dated 25 July 2003 to the new preferential import tariff rates provided in the List of amended import tariff rates of several types of goods under the Table of Preferential Import Tariff (Appendix I and Appendix II) attached to this Decision.
With regard to goods that are not specified in the Table II, the import tariff rates as regulations stipulated in Table I shall be applied.
Article 2: This Decision shall take its effect 15 days from the date of publication in the Official Gazette.
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FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Truong Chi Trung
APPENDIX I
LIST OF AMENDED IMPORT TARIFF RATES OF SEVERAL TYPES OF GOODS UNDER THE TABLE OF PREFERENTIAL IMPORT TARIFF (TABLE I)
Attached to the Decision No. 48 /2005/QD-BTC of the Minister of Finance dated 14 July 2005
Code
Description
Tax Rate (%)
3004
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...
Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration system) or in forms or packing for retail sale
3004
10
- Containing penicillins or derivatives thereof, with a penicillanic acid structure, orstreptomycins or their derivatives:
...
...
...
- - Containing penicillins or derivatives thereof:
3004
10
11
- - - Containing penicillin G or its salt (excluding penicillin G benzathin)
10
3004
10
...
...
...
- - - Containing phenoxymethyl penicillin or its salt
10
3004
10
13
- - - Containing ampicillin or its salt, for taking orally
15
3004
10
...
...
...
- - - Containing amoxycillin or its salt, for taking orally
15
3004
10
19
- - - Other
0
...
...
...
- - Containing streptomycins or derivatives thereof:
3004
10
21
- - - Ointment
0
3004
10
...
...
...
- - - Other
0
3004
20
- Containing other antibiotics:
...
...
...
- - Containing tetracyclines or derivatives thereof:
3004
20
11
- - - For taking orally
10
3004
20
...
...
...
- - - Ointment
10
3004
20
19
- - - Other
0
...
...
...
- - Containing chloramphenicols or derivatives thereof:
3004
20
21
- - - For taking orally
10
3004
20
...
...
...
- - - Ointment
10
3004
20
29
- - - Other
0
...
...
...
- - Containing erythromycin or derivatives thereof:
3004
20
31
- - - For taking orally
10
3004
20
...
...
...
- - - Ointment
10
3004
20
39
- - - Other
0
...
...
...
- - Containing gentamycines, lincomycins or derivatives thereof :
3004
20
41
- - - Containing gentamycines or derivatives thereof, for injection
10
3004
20
...
...
...
- - - Containing lincomycins and derivatives thereof, for taking orally
10
3004
20
43
- - - Ointment
10
3004
20
...
...
...
- - - Other
0
- - Containing sulfamethoxazols and derivatives thereof:
3004
20
...
...
...
- - - For taking orally
10
3004
20
52
- - - Ointment
10
3004
20
...
...
...
- - - Other
0
3004
20
60
- - Containing isoniazid, pyrazinamid, or derivatives thereof, for taking orally
10
3004
20
...
...
...
- - Other
0
- Containing hormones or other products of heading 2937 but not containing antibiotics:
3004
31
...
...
...
- - Containing Insulin
0
3004
32
- - Containing corticosteroid hormones, their derivatives and structural analogues:
3004
32
...
...
...
- - - Containing hydrocortisone sodium succinate
0
3004
32
20
- - - Containing dexamethasone or derivatives thereof
5
3004
32
...
...
...
- - - Containing fluocinolone acetonide
10
3004
32
90
- - - Other
0
...
...
...
- - Other:
3004
39
10
- - - Containing adrenaline
5
3004
39
...
...
...
- - - Other
0
3004
40
- Containing alkaloids or derivatives thereof but not containing hormones, other products of heading 2937 or antibiotics:
3004
40
...
...
...
- - Containing morphin or derivatives thereof, for injection
0
3004
40
20
- - Containing quinin hydroclorit or dihydroclorit, for injection
5
3004
40
...
...
...
- - Containing quinin sulphate or bisulphate, for taking orally
5
3004
40
40
- - Containing quinin or its salts and anti-malarial substances, other than goods of subheadings 3004.10 to 30
0
3004
40
...
...
...
- - Containing papaverine or berberine
5
3004
40
60
- - Containing theophylline
5
3004
40
...
...
...
- - Containing atropin sulphate
10
3004
40
90
- - Other
0
3004
50
...
...
...
- Other medicaments containing vitamins or other products of heading 2936:
3004
50
10
- - Syrups and drops of vitamins, of a kind suitable for children
0
3004
50
...
...
...
- - Containing vitamin A, other than goods of subheadings 3004.50.10 and 3004.50.79
10
3004
50
30
- - Containing vitamin B1, B2, B6 or B12, other than goods of subheadings 3004.50.10, 3004.50.71 and 3004.50.79
10
3004
50
...
...
...
- - Containing vitamin C, other than goods of subheadings 3004.50.10 and 3004.50.79
10
3004
50
50
- - Containing Vitamin PP, other than goods of subheadings 3004.50.10 and 3004.50.79
5
3004
50
...
...
...
- - Containing other vitamins, other than goods of subheadings 3004.50.10 and 3004.50.79
0
- - Containing other complex vitamins:
3004
50
...
...
...
- - - Containing B-complex vitamins
5
3004
50
79
- - - Other
10
3004
50
...
...
...
- - Other
0
3004
90
- Other:
3004
90
...
...
...
- - Specialised medicines for cancer, AIDS or other intractable diseases
0
- - Infusion fluids; nutritional or electrolytic solutions for intravenous administration:
3004
90
...
...
...
- - - Sodium chloride solution
10
3004
90
22
- - - Glucose 5% solution
10
3004
90
...
...
...
- - - Glucose 30% solution
10
3004
90
29
- - - Other
0
3004
90
...
...
...
- - Antiseptics
0
- - Anaesthetics:
3004
90
...
...
...
- - - Containing procaine hydrochloride
5
3004
90
49
- - - Other
0
...
...
...
- - Analgesics, antipyretics and other medicaments for the treatment of coughs or colds whether or not containing antihistamines:
3004
90
51
- - - Containing acetylsalicylic acid, paracetamol or dipyrone (INN)
10
3004
90
...
...
...
- - - Containing chlorpheniramine maleate
10
3004
90
53
- - - Containing diclofenac
10*
3004
90
...
...
...
- - - Analgesic balm oil, solid or liquid
10
3004
90
59
- - - Other
0
...
...
...
- - Antimalarials:
3004
90
61
- - - Containing artemisinin, artesunate or chloroquine
5
3004
90
...
...
...
- - - Containing primaquine
10
3004
90
69
- - - Other
0*
...
...
...
- - Antihelmintic:
3004
90
71
- - - Containing piperazine or mebendazole (INN)
10
3004
90
...
...
...
- - - Containing dichlorophen(INN)
0
3004
90
79
- - - Other
0*
3004
90
...
...
...
- - Transdermal therapeutic systems (TTS) patches for cancer or heart diseases
0
- - Other:
3004
90
...
...
...
- - - Containing sulpiride (INN), cimetidine (INN), ranitidine (INN), aluminium hydroxide or magnesium hydroxide or oresol
10
3004
90
92
- - - Containing piroxicam (INN) or ibuprofen
10*
3004
90
...
...
...
- - - Containing phenobarbital, diazepam, Chlorpromazine
5
3004
90
94
- - - Containing salbutamol (INN)
5
3004
90
...
...
...
- - - Closed sterile water for inhalation, pharmaceutical grade
0
3004
90
96
- - - Containing o-methoxyphenyl glycerylete (Guaifenesin)
0
3004
90
...
...
...
- - - Nose-drop containing naphazoline or xylometazoline or oxymetazoline
10
3004
90
98
- - - Sorbitol
5
3004
90
...
...
...
- - - Other
0*
APPENDIX II
LIST OF AMENDED IMPORT TARIFF RATES OF SEVERAL TYPES OF GOODS UNDER THE TABLE OF PREFERENTIAL IMPORT TARIFF (TABLE I)
Attached to the Decision No. 48 /2005/QD-BTC of the Minister of Finance dated 14 July 2005
NO.
Description
Code
Tax Rate (%)
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Oriental medicines
3004.90.69
10
3004.90.79
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2.2
Medicaments containing diclofenac for injection
3004.90.53
5
2.3
Medicaments containing piroxicam (INN) for injection
3004.90.92
0
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Decision No. 48/2005/QD-BTC, on amending the Preferential Import Tariff of several types of medicines under the table of Preferential Import Tariff, promulgated by the Ministry of Finance.
- Số hiệu: 48/2005/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 14/07/2005
- Nơi ban hành: Bộ Tài chính
- Người ký: Trương Chí Trung
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 10/08/2005
- Tình trạng hiệu lực: Chưa xác định