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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. 04/2005/QD-BTC
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Hanoi, January 18, 2005
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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