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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 77/2006/QD-BTC

Hanoi, December 29, 2006

 

DECISION

PROMULGATING THE LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR APPLICATION OF DUTY QUOTAS

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committee's Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Tariff according to the list of taxable commodity groups and the tax rate bracket for each commodity group, and the Preferential Import Tariffs according to the list of taxable commodity groups and the preferential tax rate bracket for each commodity group;
Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers 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 the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;
Pursuant to the Government's Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries;
At the proposal of the director of the Tax Policy Department;

DECIDES:

Article 1.- To promulgate together with this Decision a list of commodities and their import tax rates for application of duty quotas.

Article 2.- Goods imported within duty quotas are liable to the import tax rates specified in the current Preferential Import Tariffs. Goods imported in excess of duty quotas are liable to the beyond quota-import tax rates specified in Article 1 of this Decision. Quota levels comply with regulations of the Ministry of Trade.

Article 3.- The duty quotas specified in this Decision do not apply to imported goods that satisfy the conditions for enjoying the CEPT rates under the Finance Ministry's Circular No. 14/2006/TT-BTC of February 28, 2006, guiding the application of special preferential import tax rates of Vietnam for implementing the Agreement on Common Effective Preferential Tariff (CEPT) Scheme of the ASEAN countries.

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VICE MINISTER
DEPUTY MINISTER




Truong Chi Trung

 

LIST

OF COMMODITIES AND THEIR IMPORT TAX RATES FOR APPLICATION OF DUTY QUOTAS
(Promulgated together with the Finance Minister’s Decision No. 77/2006/QD-BTC of December 29, 2006)

Commodity code

Description

Beyond quota-tax rate (%)

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Bird’s eggs, in shell, fresh, preserved or cooked

 

0407

00

91

00

...

...

...

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80

0407

00

92

00

- - Duck eggs

80

0407

00

...

...

...

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00

- - Other

80

1701

 

 

 

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

 

...

...

...

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- Raw sugar not containing added flavoring or coloring matter:

 

1701

11

00

00

...

...

...

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80

1701

12

00

00

- - Beet sugar

80

 

 

...

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...

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- Other:

 

1701

91

00

00

- - Containing added flavoring or coloring matter

100

...

...

...

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99

 

 

- - Other:

 

 

 

 

 

...

...

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1701

99

11

00

- - - White sugar

100

1701

99

...

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00

- - - Other

100

1701

99

90

00

- - Other

100

...

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Unmanufactured tobacco; tobacco refuse

 

2401

10

 

 

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2401

10

10

00

- - Virginia, dried over heat

100

2401

10

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00

- - Virginia, not dried over heat

100

2401

10

30

00

- - Other, dried over heat

100

...

...

...

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10

90

00

- - Other, not dried over heat

100

2401

20

 

 

...

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2401

20

10

00

- - Virginia, dried over heat

100

2401

20

...

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...

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00

- - Virginia, not dried over heat

100

2401

20

30

00

- - Oriental

100

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20

40

00

- - Burley

100

2401

20

50

00

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100

2401

20

90

00

- - Other, not dried over heat

100

2401

30

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- Tobacco refuse

 

2401

30

10

00

- - Tobacco stem

80

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30

90

00

- - Other

100

2501

 

 

 

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2501

00

10

00

- Table salt

60

 

 

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- Rock salt, non processed, in solid or in aqueous solution:

 

2501

00

21

00

- - Salt containing at least 94.7% sodium choloride over dried weight with pure weight of 50 kg or over

60

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00

29

00

- - Other

60

 

 

 

 

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2501

00

31

00

- - Refined salt

50

2501

00

...

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00

- - Other, packed from 50 kg or more

50

2501

00

33

00

- - Other, packed below 50 kg

50

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00

90

00

- Other

50

HIỆU LỰC VĂN BẢN

Decision No. 77/2006/QD-BTC of the Ministry of Finance, promulgating the list of commodities and their import tax rates for application of duty quotas

  • Số hiệu: 77/2006/QD-BTC
  • Loại văn bản: Quyết định
  • Ngày ban hành: 29/12/2006
  • 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: 03/02/2007
  • Ngày hết hiệu lực: 13/11/2009
  • Tình trạng hiệu lực: Hết hiệu lực
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