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| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 36/2004/QD-BTC | Hanoi, April 15, 2004 |
DECISION
PROMULGATING THE LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR APPLICATION OF TARIFF QUOTAS
THE FINANCE MINISTER
Pursuant to the XIth National Assembly Standing Committee’s Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 on amendments and supplements to the tax table according to the list of commodity groups subject to import tax;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the 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 Finance Ministry;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing a Number of Articles of the Export Tax and Import Tax Law;
Pursuant to the Prime Minister’s Decision No. 91/2003/QD-TTg of May 9, 2003 on the application of tariff quotas to imports in Vietnam;
After consulting the Ministry of Industry, the Ministry of Planning and Investment, the Ministry of Agriculture and Rural Development and the Ministry of Trade;
At the proposal of the director of the Tax Policy Department;
DECIDES:
Article 1.- To promulgate together with this Decision the list of commodities and their import tax rates for application of tariff quotas to imports.
Article 2.- Commodities imported within their quotas shall be subject to import tax rates specified in the current preferential import tariff. Commodities imported in excess of their quotas shall be subject to the non-quota import tax rates mentioned in Article 1 of this Decision. The quota limits shall comply with the Trade Ministry’s regulations.
Article 3.- This Decision takes effect 15 days after its publication in the Official Gazette.
...
...
...
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
LIST
OF COMMODITIES AND THEIR IMPORT TAX RATES FOR APPLICATION OF TARIFF QUOTAS
(Promulgated together with the Finance Minister’s Decision No. 36/2004/QD-BTC of April 15, 2004)
Commodity codes
Description
Non-quota tax rates (%)
...
...
...
Milk and cream, not condensed nor added with sugar or other sweeteners
0401
10
00
- Of a fat content by weight not exceeding 1%
30
...
...
...
20
00
- Of a fat content by weight exceeding 1% but not exceeding 6%
30
0401
30
00
- Of a fat content by weight exceeding 6%
30
...
...
...
Milk and cream, condensed or added with sugar or other sweeteners
0402
10
- In powder, granules or other solid forms, of a fat content by weight not exceeding 1.5%
...
...
...
- - Suitable for use as human food:
0402
10
11
- - - Not added with sugar or other sweeteners, powder
20
...
...
...
10
12
- - - Not added with sugar or other sweeteners, other forms
25
0402
10
13
- - - Other, in powder
40
...
...
...
10
19
- - - Other, in other forms
40
- - Other:
...
...
...
10
21
- - - Not added with sugar or other sweeteners, powder
20
0402
10
22
- - - Not added with sugar or other sweeteners, other forms
25
...
...
...
10
23
- - - Other, in powder
40
0402
10
29
- - - Other, in other forms
40
...
...
...
- In powder, granules or other solid forms, of a fat content by weight exceeding 1.5%:
0402
21
- - Not added with sugar or other sweeteners:
...
...
...
21
10
- - - In powder
25
0402
21
90
- - - In other forms
25
...
...
...
29
- - Other:
0402
29
10
- - - In powder
40
...
...
...
29
90
- - - In other forms
40
- Other:
...
...
...
91
00
- - Not added with sugar or other sweeteners
25
0402
99
00
- - Other
40
...
...
...
Birds’ and poultry’s eggs, in shell, fresh, preserved or cooked
- Other:
...
...
...
00
91
- - Chicken eggs
80
0407
00
92
- - Duck eggs
80
...
...
...
00
99
- - Other
80
1005
Maize (corn)
...
...
...
90
- Other:
1005
90
90
- - Other
10
- 1Circular No. 80/2014/TT-BTC dated June 23, 2014, amending Circular No. 111/2012/TT-BTC promulgating the list of commodities and their import duty rates for application of tariff quotas
- 2Decision No. 19/2004/QD-BTC of the Ministry of Finance,
- 3Decision No. 192/2003/QD-BTC of November 25, 2003, promulgating the list of commodities and their import tax rates for implementation of the import tax reduction schedule under the textile and garment agreement concluded between Vietnam and the European union (EU) for the 2003-2005 period
- 4Law No. 04/1998/QH10 of May 20, 1998, amending and supplementing a number of articles of the Law on Export Tax and Import Tax.
- 1Circular No. 80/2014/TT-BTC dated June 23, 2014, amending Circular No. 111/2012/TT-BTC promulgating the list of commodities and their import duty rates for application of tariff quotas
- 2Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 3Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
Decision No. 36/2004/QD-BTC of promulgating the regulation on procedures for checking objects and making plant quarantine dossiers
- Số hiệu: 36/2004/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 15/04/2004
- 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: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra