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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. 36/2004/QD-BTC
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Hanoi, April 15, 2004
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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.
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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 (%)
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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
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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
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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%
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- - Suitable for use as human
food:
0402
10
11
- - - Not added with sugar or
other sweeteners, powder
20
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10
12
- - - Not added with sugar or
other sweeteners, other forms
25
0402
10
13
- - - Other, in powder
40
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10
19
- - - Other, in other forms
40
- - Other:
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10
21
- - - Not added with sugar or
other sweeteners, powder
20
0402
10
22
- - - Not added with sugar or
other sweeteners, other forms
25
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10
23
- - - Other, in powder
40
0402
10
29
- - - Other, in other forms
40
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- 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:
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21
10
- - - In powder
25
0402
21
90
- - - In other forms
25
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29
- - Other:
0402
29
10
- - - In powder
40
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29
90
- - - In other forms
40
- Other:
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91
00
- - Not added with sugar or
other sweeteners
25
0402
99
00
- - Other
40
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Birds’ and poultry’s eggs, in shell, fresh, preserved or cooked
- Other:
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00
91
- - Chicken eggs
80
0407
00
92
- - Duck eggs
80
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00
99
- - Other
80
1005
Maize (corn)
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90
- Other:
1005
90
90
- - Other
10