- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3Decree 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 | SOCIALIST REPUBLIC OF VIET NAM |
| No. 68/2009/TT-BTC | Hanoi, April 3, 2009 |
CIRCULAR
AMENDING CODE NUMBERS AND IMPORT DUTY RATES APPLICABLE TO SEAFOOD1 OR GROUP 03.06 AND 03.07 LINES OF GOODS ON THE IMPORT AND EXPORT PREFERENTIAL TARIFF LISTS
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 Export Tariff List and (he Preferential Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List, as amended by Resolution 710/2008/NQ-UBTVQH12 of the National Assembly Standing Committee dated 22 November 2008;
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 the functions, duties, powers and organizational structure of the Ministry of Finance;
The Minister of Finance provides the following guidelines on code numbers and import duty rates applicable to seafood being Group 03.06 and 03.07 goods on the Preferential Import Tariff List:
Article 1.- To further detail, in the attached List, the code numbers and also to amend the import duty rates applicable to seafood being Group 03.06 and 03.07 goods on the Preferential Import Tariff List as stipulated in Decision 123/2008/QD-BTC of the Ministry of Finance dated 26 December 2008.
Article 2.- This Circular shall be of full force and apply to all import goods' customs declarations registered with the customs office as from 8 April 2009.
...
...
...
LIST
OF IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST
(Issued with Circular 68/2009/TT-BTC of the Ministry of Finance dated 3 April 2009)
03.06
Crustaceans, whether In shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; and flour, meal and pellet of crustaceans, fit for human consumption.
...
...
...
- Frozen:
0306
11
00
00
...
...
...
0
0306
12
00
00
- - Lobsters (Homarus spp.)
0
0306
13
...
...
...
- - Shrimp and prawn:
0306
13
00
10
- - - Black tiger shrimp, white leg shrimp
21
...
...
...
13
00
90
- - - Other types
0
0306
14
00
00
...
...
...
0
0306
19
00
00
- - Other, including flour, meal and pellet of crustaceans, fit for human consumption.
0
...
...
...
- Not frozen:
0306
21
- - Rock lobster and other sea crayfish (Palinurus spp., Panulirus spp., Jasus spp.):
...
...
...
21
10
00
- - - Breeder
0
0306
21
20
00
...
...
...
0
0306
21
30
00
- - - Fresh or chilled
0
...
...
...
- - - Other types:
0306
21
91
00
- - - In airtight containers
0
...
...
...
21
99
00
- - - - Other types
0
0306
22
...
...
...
0306
22
10
00
- - - Breeder
0
0306
22
...
...
...
00
- - - Other, live
0
0306
22
30
00
- - - Fresh or chilled
0
...
...
...
- - - Dried:
0306
22
41
00
...
...
...
0
0306
22
49
00
- - - Other types
0
...
...
...
- - - Other types:
0306
22
91
00
- - - In airtight containers
0
...
...
...
22
99
00
- - - Other types
0
0306
23
...
...
...
0306
23
10
00
- - - Breeder
0
0306
23
...
...
...
00
- - - Other, live
0
0306
23
30
- - - Fresh or chilled:
...
...
...
23
30
10
- - - - Black tiger shrimp, white leg shrimp
21
0306
23
30
90
...
...
...
0
- - - Dried:
0306
23
...
...
...
00
- - - In airtight containers
0
0306
23
49
00
- - - - Other types
0
...
...
...
- - - Other types:
0306
23
91
00
...
...
...
0
0306
23
99
00
- - - Other types
0
0306
24
...
...
...
- - Crabs:
0306
24
10
00
- - - Live
0
...
...
...
24
20
00
- - - Fresh or chilled
0
...
...
...
0306
24
91
00
- - - In airtight containers
0
0306
24
...
...
...
00
- - - Other types
0
0306
29
- - Other, including flour, meal and pellet of crustaceans, fit for human consumption:
...
...
...
29
10
- - - Live:
0306
29
10
10
...
...
...
23
0306
29
10
90
- - - - Other types
0
0306
29
...
...
...
- - - Fresh or chilled:
0306
29
10
10
- - - - Flour, meal and pellet
23
...
...
...
29
10
90
- - - - Other types
0
...
...
...
0306
29
91
00
- - - In airtight containers
0
0306
29
...
...
...
00
- - - Other types
0
03.07
Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flour, meal and pellet of aquatic invertebrates other than crustaceans, fit for human consumption.
...
...
...
10
- Oysters:
0307
10
10
00
...
...
...
0
0307
10
20
00
- - Fresh, chilled or frozen
0
0307
10
...
...
...
00
- - Dried, salted or In brine
0
- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
...
...
...
21
- - Live, fresh or chilled:
0307
27
10
00
...
...
...
0
0307
27
20
00
- - - Fresh or chilled
0
0307
29
...
...
...
- - Other types:
0307
29
10
00
- - - Frozen
0
...
...
...
29
20
00
- - - Dried, salted or In brine
0
...
...
...
0307
31
- - Live, fresh or chilled:
0307
3f
...
...
...
00
- - - Live
0
0307
31
20
00
- - - Fresh or chilled
0
...
...
...
39
- - Other types:
0307
39
10
00
...
...
...
0
0307
39
20
00
. .. Dried, salted or in brine
0
...
...
...
- Cuttlefish {Sepia officinalis, Rossia macrosoma. Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp.. Sepioteuthis spp.):
0307
41
- - Live, fresh or chilled:
...
...
...
41
10
00
- - - Live
0
0307
41
20
00
...
...
...
22
0307
49
- - Other types:
0307
49
...
...
...
00
- - - Frozen
22
0307
49
20
00
- - - Dried, salted or in brine
0
...
...
...
- Octopus (Octopus spp.):
0307
51
...
...
...
0307
51
10
00
- - - Live
0
0307
51
...
...
...
00
- - - Fresh or chilled
22
0307
59
- - Other types:
...
...
...
59
10
00
- - - Frozen
22
0307
59
20
00
...
...
...
0
0307
60
- Snails, other than sea snails:
0307
60
...
...
...
00
- - Live
0
0307
60
20
00
- - Fresh, chilled or frozen
0
...
...
...
60
30
00
- - Dried, salted or In brine
0
...
...
...
0307
91
- - Live, fresh or chilled:
0307
91
...
...
...
- - - Live:
0307
91
10
10
- - - - Flour, meal and pellet
22
...
...
...
91
10
90
- - - - Other types
0
0307
91
20
...
...
...
0307
91
20
10
- - - - Flour, meal and pellet
22
0307
91
...
...
...
90
- - - - Other types
0
0307
99
- - Other types:
...
...
...
99
10
00
- - - Frozen:
0307
91
10
10
...
...
...
22
0307
91
10
90
- - - - Other types
0
0307
99
...
...
...
00
- - - Beches-de-mer (trepang), dried, salted or in brine
0
0307
99
90
- - - Other types:
...
...
...
91
10
10
- - - - Flour, meal and pellet
22
0307
91
10
90
...
...
...
0
- 1Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 2Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 3Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
Circular No. 68/2009/TT-BTC of April 3, 2009, amending code numbers and import duty rates applicable to seafood1 or group 03.06 and 03.07 lines of goods on the import and export preferential tariff lists
- Số hiệu: 68/2009/TT-BTC
- Loại văn bản: Thông tư
- Ngày ban hành: 03/04/2009
- Nơi ban hành: Bộ Tài chính
- Người ký: Đỗ Hoàng Anh Tuấn
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 08/04/2009
- Ngày hết hiệu lực: 13/01/2010
- Tình trạng hiệu lực: Hết hiệu lực