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THE MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 04/2005/QD-BTC

Hanoi, January 18, 2005

 

DECISION

AMENDING THE IMPORT DUTY RATES OF IMPORTED LIQUORS

THE MINISTER OF FINANCE

Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, obligations, competence and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government's 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 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 a Number of Articles of the Law on Export Duties and Import duties;
Pursuant to the Table of import duty rates according to the List of import duty-liable commodity groups, promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, of the Standing Committee of the Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, of the Standing Committee of the XIth National Assembly;
Pursuant to the Agreement between the Government of the Socialist Republic of Vietnam and the European Community, initialed on December 3, 2004, on market access, and the Prime Minister's directions in Official Letter No. 75/CP-QHQT of December 16, 2004;
Based on the Trade Ministry's opinions in Official Letter No. 494/TM/KV2 of December 22, 2004; and at the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To amend the preferential import duty rates of a number of liquor commodities under Headings No. 2204, 2205, 2206 and 2208 provided for in the Finance Minister's Decision No. 68/2004/QD-BTC of August 16, 2004, promulgating the Preferential Import Tariffs, into new ones as follows:

Code

Tax rate (%)

...

...

...

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Wine of fresh grapes, including fortified wines; grape must other than that of Heading 20.09

 

2204

10

00

- Sparkling wine

65

...

...

...

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- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:

 

2204

21

 

- - In containers holding 2 liters or less:

 

...

...

...

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- - - Wine:

 

2204

21

11

- - - Of an alcoholic strength by volume not exceeding 15%

65

...

...

...

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21

12

- - - - Of an alcoholic strength by volume exceeding 15%

65

 

 

 

- - - Grape must:

 

...

...

...

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21

21

- - - - Of an alcoholic strength by volume not exceeding 15%

65

2204

21

22

- - - - Of an alcoholic strength by volume exceeding 15%

65

...

...

...

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29

 

- - Other:

 

 

 

 

- - - Wine:

 

...

...

...

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29

11

- - - - Of an alcoholic strength by volume not exceeding 15%

65

2204

29

12

- - - - Of an alcoholic strength by volume exceeding 15%

65

...

...

...

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- - - Grape must:

 

2204

29

21

- - - - Of an alcoholic strength by volume not exceeding 15%

65

...

...

...

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29

22

- - - - Of an alcoholic strength by volume exceeding 15%

65

2204

30

 

- Other grape must:

 

...

...

...

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30

10

- - Of an alcoholic strength by volume not exceeding 15%

65

2204

30

20

- - - Of an alcoholic strength by volume exceeding 15%

65

...

...

...

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Vermouth and other wines of fresh grapes flavored with plants or aromatic substances

 

2205

10

 

- In containers holding 2 liters or less:

 

...

...

...

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10

10

- - Of an alcoholic strength by volume not exceeding 15%

65

2205

10

20

- - Of an alcoholic strength by volume exceeding 15%

65

...

...

...

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90

 

- Other:

 

2205

90

10

- - Of an alcoholic strength by volume not exceeding 15%

65

...

...

...

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90

20

- - Of an alcoholic strength by volume exceeding 15%

65

2206

 

 

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

 

...

...

...

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00

10

- Cider and perry

65

2206

00

20

- Sake (rice wine)

65

...

...

...

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00

30

- Toddy

65

2206

00

40

- Shandy of an alcoholic strength by volume of between over 0.5% and 1%

65

...

...

...

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00

50

- Shandy of an alcoholic strength by volume of between 1% and 3%

65

2206

00

90

- Other, including mead

65

...

...

...

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Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80%; spirits, liquors and other spirituous beverages

 

2208

20

 

- Spirits obtained by distilling grape wine or grape marc:

 

...

...

...

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20

10

- - Brandy of an alcoholic strength by volume not exceeding 46%

65

2208

20

20

- - Brandy of an alcoholic strength by volume exceeding 46%

65

...

...

...

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20

30

- - Other, of an alcoholic strength by volume not exceeding 46%

65

2208

20

40

- - Other, of an alcoholic strength by volume exceeding 46%

65

...

...

...

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30

 

- Whiskies:

 

2208

30

10

- - Of an alcoholic strength by volume not exceeding 46%

65

...

...

...

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30

20

- - Of an alcoholic strength by volume exceeding 46%

65

2208

40

 

- Rum and tafia:

 

...

...

...

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40

10

- - Of an alcoholic strength by volume not exceeding 46%

65

2208

40

20

- - Of an alcoholic strength by volume exceeding 46%

65

...

...

...

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50

 

- Gin and Geneva:

 

2208

50

10

- - Of an alcoholic strength by volume not exceeding 46%

65

...

...

...

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50

20

- - Of an alcoholic strength by volume exceeding 46%

65

2208

60

 

- Vodka:

 

...

...

...

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60

10

- - Of an alcoholic strength by volume not exceeding 46%

65

2208

60

20

- - Of an alcoholic strength by volume exceeding 46%

65

...

...

...

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70

 

- Liquors and cordials

 

2208

70

10

- - Of an alcoholic strength by volume not exceeding 57%

65

...

...

...

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70

20

- - Of an alcoholic strength by volume exceeding 57%

65

2208

90

 

- Other:

 

...

...

...

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90

10

- - Medicated samsu of an alcoholic strength by volume not exceeding 40%

65

2208

90

20

- - Medicated samsu of an alcoholic strength by volume exceeding 40%

65

...

...

...

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90

30

- - Other samsu of an alcoholic strength by volume not exceeding 40%

65

2208

90

40

- - Other samsu of an alcoholic strength by volume exceeding 40%

65

...

...

...

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90

50

- - Arrack and pineapple spirit of an alcoholic strength by volume not exceeding 40%

65

2208

90

60

- - Arrack and pineapple spirits of an alcoholic strength by volume exceeding 40%

65

...

...

...

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90

70

- - Bitters and similar beverages of an alcoholic strength by volume not exceeding 57%

65

2208

90

80

- - Bitters and similar beverages of an alcoholic strength by volume exceeding 57%

65

...

...

...

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90

90

- - Other

65

Article 2.- This Decision takes effect 15 days after its publication in "CONG BAO" and applies to import goods declarations submitted to customs offices as from January 1, 2005. The difference between the duties paid and the amount calculated according to the import duty rate provided for in this Decision shall be refunded.

 

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung

HIỆU LỰC VĂN BẢN

Decision no. 04/2005/QD-BTC of January 18, 2005 amending the import duty rates of imported liquors

  • Số hiệu: 04/2005/QD-BTC
  • Loại văn bản: Quyết định
  • Ngày ban hành: 18/01/2005
  • 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: 02/02/2005
  • Ngày hết hiệu lực: 15/09/2006
  • Tình trạng hiệu lực: Hết hiệu lực
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