CIRCULAR

PROMULGATING THE LIST OF GOODS AND IMPORT TAX RATES SUBJECT TO TARIFF QUOTAS

Pursuant to the Law on Export, import tax No. 45/2005/QH11 on June 14, 2005;

Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 on September 28, 2007 of the Standing committee of the National Assembly of the Socialist Republic of Vietnam promulgating the Export tariff under the list of taxable group of goods and the tax bracket on each group of goods, the Preferential tariff under the under the list of taxable group of goods and the preferential tax bracket on each group of goods;

Pursuant to the Government's Decree No. 87/2010/ND-CP on August 13, 2010 on detailing the implementation of a number of articles of the Law on Export, import tax;

Pursuant to the Government's Decree No. 12/2006/ND-CP detailing the implementation of the Commercial Law on the international trading and the activities of agents, processing and transiting goods with foreign parties;

Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance.

At the proposal of the Director of the Tax Policy Department;

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Article 1. the list of goods and import tax rates subject to taxation quota

Promulgating together with this Circular the List of goods and import tax rates subject to tariff quotas on imported goods (regardless of the goods origins).

Article 2. Quotas and applicable tax rates

1. The annual import quotas specified by the Ministry of Industry and Trade.

2. The imported goods outside the annual import quotas is subject to the import tax rates specified in this Circular.

3. In case the Free Trade Agreements signed by Vietnam specify the out-quota import tax rates on the goods in the List of goods in this Circular that the out-quota preferential import tax rates committed is lower than the out-quota import tax rate specified in this Circular, the out-quota preferential import tax rates specified in the Free Trade Agreements shall apply (as long as the conditions for enjoying such preferential import tax rates are satisfied). In case the out-quota preferential import tax rates committed is higher than the out-quota import tax rate specified in this Circular, the out-quota import tax rates specified in this Circular shall apply.

4. Imported goods within the annual import quota is subject to the import tax rate specified in the current preferential import tariff or subject to the special preferential import tax rates committed by Vietnam (as long as the conditions for enjoying such special preferential import tax rates are satisfied).

Article 3. Effects

This Circular takes effect on August 18, 2012 and supersedes the Circular No. 188/2009/TT-BTC on September 29, 2008 of the Ministry of Finance promulgating the list of goods and import tax rates subject to tariff quotas./.

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FOR THE MINISTER
DEPUTY MINISTER




Vu Thi Mai

LIST

OF GOODS AND IMPORT TAX RATES SUBJECT TO TARIFF QUOTAS
(Promulgated together with the Circular No. 111/2012/TT-BTC on July 04, 2012 of the Ministry of Finance)

Code

Goods description

Out-quota tax rate (%)

04.07

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Birds, eggs, in shell, fresh, preserved or cooked.

- Other fertilized eggs:

0407

...

...

...

00

- - From fowls of the species Gallus domesticus

80

0407

29

- - From other kinds:

0407

...

...

...

10

- - - Ducks

80

0407

29

90

- - - Other kinds

80

0407

...

...

...

- From other kinds:

0407

90

10

- - Fowls of the species Gallus domesticus

80

0407

...

...

...

20

- - Ducks

80

0407

90

90

- - Other kinds

80

...

...

...

17.01

Cane or beet sugar and chemically pure sucrose, in solid form.

...

...

...

- Raw sugar not containing added flavoring or coloring matter:

1701

12

00

- - Beet sugar

80

1701

...

...

...

00

- - Cane sugar described in Group 2 of this Chapter

80

1701

14

00

- - Other kinds of cane sugar

80

...

...

...

- Other kinds:

1701

91

00

- - Added flavoring or coloring matter

100

1701

...

...

...

- - Other kinds:

- - - Superfine sugar

1701

...

...

...

11

- - - - White sugar

85

1701

99

19

- - - - Other kinds

85

1701

...

...

...

90

- - - Other kinds

85

24.01

...

...

...

Unmanufactured tobacco; tobacco refuse

2401

10

- Tobacco, not stemmed:

2401

...

...

...

10

- - Flue-cured Virginia tobacco

80

2401

10

20

- - Not flue-cured Virginia tobacco

90

2401

...

...

...

40

- - Burley tobacco

2401

10

50

- - Other flue-cured tobacco

80

2401

...

...

...

90

- - Other kinds

90

2401

20

- Tobacco, partly or wholly stemmed:

2401

...

...

...

10

- - Flue-cured Virginia tobacco

80

2401

20

20

- - Not flue-cured Virginia tobacco

90

2401

...

...

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30

- - Oriental tobacco

90

2401

20

40

- - Burley tobacco

80

2401

...

...

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50

- - Other flue-cured tobacco

80

2401

20

90

- - Other kinds

90

2401

...

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...

- Tobacco refuse

2401

30

10

- - Tobacco stem

80

2401

...

...

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90

- - Other kinds

90

25.01

...

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Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; Sea water

2501

00

10

- Table salt

60

2501

...

...

...

20

- Rock salt

60

2501

00

50

- Sea water

50

2501

...

...

...

90

- Other kinds

50