Tiếng Việt- 1 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 2 Decree 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
- 3 Decree 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. 68/2004/QD-BTC | Hanoi, August 16,2004 |
DECISION
AMENDING THE IMPORT TAX RATES OF A NUMBER OF IMPORT ALCOHOLS
THE MINISTER OF FINANCE
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 prescribing 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 and Supplementing a Number of Articles of the Law on Import Tax and Export Tax;
Pursuant to the Tariff according to the List of import tax-liable commodity groups, issued 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 Prime Minister’s opinions in Official Dispatch No. 19/CP-QHQT of March 29, 2004, directing the settlement of some commitments in the Vietnam-EU Textile and Garment Agreement;
On the basis of the Trade Ministry’s opinions in Official Dispatch No. 198 TM-DB of June 2, 2004 and at the proposal of the director of the Tax Policy Department;
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of alcohols under Headings No. 2204, 2205, 2206 and 2208 prescribed in the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariff as follows:
Code
Description
...
...
...
2204
Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
2204
10
00
- Sparkling wine
...
...
...
- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204
21
- - In containers holding 2 liters or less:
...
...
...
- - - Wine:
2204
21
11
- - - Of an alcoholic strength by volume not exceeding 15% vol
...
...
...
2204
21
12
- - - - Of an alcoholic strength by volume exceeding 15% vol
80
- - - Grape must:
...
...
...
2204
21
21
- - - - Of an alcoholic strength by volume not exceeding 15% vol
80
2204
21
22
- - - - Of an alcoholic strength by volume exceeding 15% vol
...
...
...
2204
29
- - Other:
2204
29
11
- - - - Of an alcoholic strength by volume not exceeding 15% vol
...
...
...
2204
29
12
- - - - Of an alcoholic strength by volume exceeding 15% vol
80
- - - Grape must:
...
...
...
2204
29
21
- - - - Of an alcoholic strength by volume not exceeding 15% vol
80
2204
29
22
- - - - Of an alcoholic strength by volume exceeding 15% vol
...
...
...
2204
30
- Other grape must:
2204
30
10
- - Of an alcoholic strength by volume not exceeding 15% vol
...
...
...
2204
30
20
- - - Of an alcoholic strength by volume exceeding 15% vol
80
2205
Vermouth and other wines of fresh grapes flavored with plants or aromatic substances
...
...
...
2205
10
- In containers holding 2 liters or less:
2205
10
10
- - Of an alcoholic strength by volume not exceeding 15% vol
...
...
...
2205
10
20
- - Of an alcoholic strength by volume exceeding 15% vol
80
2205
90
- Other:
...
...
...
2205
90
10
- - Of an alcoholic strength by volume not exceeding 15% vol
80
2205
90
20
- - Of an alcoholic strength by volume exceeding 15% vol
...
...
...
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
2206
00
10
- Cider and perry
...
...
...
2206
00
20
- Sake (rice wine)
80
2206
00
30
- Toddy
...
...
...
2206
00
40
- Shandy of an alcoholic strength by volume exceeding 0.5% but not exceeding 1%
80
2206
00
50
- Shandy of an alcoholic strength by volume exceeding 1% but not exceeding 3%
...
...
...
2206
00
90
- Other, including mead
80
2208
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liquors and other spirituous beverages
...
...
...
2208
20
- Spirits obtained by distilling grape wine or grape marc:
2208
20
10
- - Brandy of an alcoholic strength by volume not exceeding 46% vol
...
...
...
2208
20
20
- - Brandy of an alcoholic strength by volume exceeding 46% vol
80
2208
20
30
- - Other, of an alcoholic strength by volume not exceeding 46% vol
...
...
...
2208
20
40
- - Other, of an alcoholic strength by volume exceeding 46% vol
80
2208
30
- Whiskies:
...
...
...
2208
30
10
- - Of an alcoholic strength by volume not exceeding 46% vol
80
2208
30
20
- - Of an alcoholic strength by volume exceeding 46% vol
...
...
...
2208
40
- Rum and tafia:
2208
40
10
- - Of an alcoholic strength by volume not exceeding 46% vol
...
...
...
2208
40
20
- - Of an alcoholic strength by volume exceeding 46% vol
80
2208
50
- Gin and Geneva:
...
...
...
2208
50
10
- - Of an alcoholic strength by volume not exceeding 46% vol
80
2208
50
20
- - Of an alcoholic strength by volume exceeding 46% vol
...
...
...
2208
60
- Vodka:
2208
60
10
- - Of an alcoholic strength by volume not exceeding 46% vol
...
...
...
2208
60
20
- - Of an alcoholic strength by volume exceeding 46% vol
80
2208
70
- Liquors and cordials
...
...
...
2208
70
10
- - Of an alcoholic strength by volume not exceeding 57% vol
80
2208
70
20
- - Of an alcoholic strength by volume exceeding 57% vol
...
...
...
2208
90
- Other:
2208
90
10
- - Medicated samsu of an alcoholic strength by volume not exceeding 40%
...
...
...
2208
90
20
- - Medicated samsu of an alcoholic strength by volume exceeding 40%
80
2208
90
30
- - Other samsu of an alcoholic strength by volume not exceeding 40%
...
...
...
2208
90
40
- - Other samsu of an alcoholic strength by volume exceeding 40%
80
2208
90
50
- - Arrack and pineapple spirit of an alcoholic strength by volume not exceeding 40%
...
...
...
2208
90
60
- - Arrack and pineapple spirits of an alcoholic strength by volume exceeding 40%
80
2208
90
70
- - Bitters and similar beverages of an alcoholic strength by volume not exceeding 57%
...
...
...
2208
90
80
- - Bitters and similar beverages of an alcoholic strength by volume exceeding 57%
80
2208
90
90
- - Other
...
...
...
Article 2.- This Decision takes effect and applies to import goods customs declarations submitted to the customs offices 15 days after its publication in the Official Gazette./.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
- 1 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 2 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies